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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENGABDIAN KEPADA MASYARAKAT Martabe : Jurnal Pengabdian Kepada Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Idaarah: Jurnal Manajemen Pendidikan Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Mantik Jurnal Manajemen Journal of Research in Business, Economics, and Education International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmu Manajemen Profitability GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) SCIENCE : Jurnal Inovasi Pendidikan Matematika dan IPA Jurnal Ekonomi Akuntansi Prima Jurnal Ipteks Terapan : research of applied science and education International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) Wahana QISTINA: Jurnal Multidisiplin Indonesia Journal Liaison Academia and Society International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) JURNAL ILMIAH SOCIO SECRETUM Journal of Business Integration Competitive Journal of Finance Integration and Business Independence
Rafida Khairani
Universitas Prima Indonesia
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Development of Trigona SP (Stingless Bee) Honey Bee Cultivation as an Alternative Economy in Urban Community (Urban Bee) at Kelurahan Kampung Baru Kecamatan Medan Maimun Rafida Khairani; Rahmat Alamsyah Harahap; Kristi Endah Ndolisa Ginting; Afriza Amir; Khana Saputri; Jarunjung Hutagaol
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v4i1.2213

Abstract

Increasing public awareness about the great benefits contained in honey has created new business fields for new producers and even old producers. Unstable economic conditions of course make everyone must have skills that can make additional sources of income a source of basic income if at any time laid off from work. This Community Service teaches the importance of honey and how to manage it so that it can be managed by the community in the yard so that it can become a source of income. people can receive information well so that it becomes knowledge and increases their skills.
SORGUM DEVELOPMENT PROSPECTS IN NORTH SUMATRA SUPPORTING FOOD DIVERSIFICATION Nelva Meyriani; Rafida Khairani
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i01.1204

Abstract

The food issue, which is still a hot topic of discussion, still needs attention. The increase in food imports shows the weakness of food in a region. The importance of solutions to overcome this problem is food crops which can become a new hope for food security and food self-sufficiency so that agriculture can become self-sufficient in food. Sorghum is a food crop that can be used as a solution to develop on dry land. Judging from the climate conditions of North Sumatra and soil conditions, this plant is suitable for cultivation in North Sumatra. This plant diversification can be made into several processed noodles, bread, cakes and so on so that it can simultaneously boost the economy of North Sumatra.
Increasing Brand Trust through Marketing Communication and Its Impact on School principal's Loyalty Nasib Nasib; Helena Louise Panggabean; Rafida Khairani; Zulia Rifda Daulay; Widy Hastuty HS
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1913

Abstract

The purpose of this study is to determine the effect of communication marketing on school principal loyalty through brand trust. The approach in this research was quantitative. The data were obtained through a questionnaire with the Likert scaling technique. The population and sample in this study was 45 principals of high school, vocational and Aliyah private schools in Binjai and Langkat district. The sampling technique was accidental sampling was 45 respondents. The results showed that 1) marketing communication has a significant effect on brand trust. 2) Marketing communication has no effect on principal loyalty. 3) Student brand trust has a significant effect on the principal's loyalty. 4) Marketing communication has a significant effect on principal loyalty through brand trust.
IMPACT OF CURRENT RATIO, PROFITABILITY, CAPITAL STRUCTURE AND COMPANY SIZE ON DIVIDEND POLICY IN IDX Steven W; Robin Robin; Nico Nico; Rafida Khairani
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 3 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1937.742 KB) | DOI: 10.22216/jit.v%vi%i.365

Abstract

Companies listed on the IDX comprise of various industries, but the one most dominated by investors is consumer goods, since the products being exchanged are constantly required. The aim of this research was to investigate the impact of current ratio, profitability, capital structure and business size on dividend policy in consumer products firms listed on the 2015-2019 Indonesia Stock Exchange. Approaching quantitative research. This quantitative descriptive research kind. This research's nature is cause and effect. This study's population was 51 Consumer Goods Companies listed on the 2015-2019 Indonesia Stock Exchange. The sample is 17 firms. As a consequence, the current ratio has no impact on the dividend policy in Consumer Goods Companies listed on the 2015-2019 Indonesia Stock Exchange. Profitability affects the dividend policy of Consumer Goods Companies listed on the 2015-2019 Indonesia Stock Exchange. Capital structure has no impact on the 2015-2019 dividend policy of Consumer Goods Companies listed on the Indonesia Stock Exchange. Company size has no impact on dividend policy in Consumer Goods Companies listed on the 2015-2019 Indonesia Stock Exchange. Current ratio, profitability, capital structure and size influence the dividend policy of Consumer Goods Companies listed on the Indonesian stock exchange for 2015-2019
Analysis Payment Fine Ticket Consequence The Impact of Traffic Cameras on State Finance Rafida Khairani; Vivian Ayu Wijaya; Andry Lunoto; Franklein Franklein
QISTINA: Jurnal Multidisiplin Indonesia Vol 2, No 1 (2023): June 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v2i1.526

Abstract

Study This own objective For know influence payment fine ticket and camera Then cross in a manner together to state finances. Approach study This uses quantitative whereas genius study uses descriptive. Source of data used namely primary and secondary. Population in research This is 5,309 violators Then recorded traffic in September 2022 in the city of Medan. Procedure for taking the sample in research This using the Slovin Technique ie 372 samples. t value count For variable Payment Fine A ticket (X 1 ) is visible that mark t count (-2.022) with level significant 0.043 0.05 means variable Payment Fine ticket influential significant to State Finance. t value counts For variable The Traffic Camera (X 2 ) is visible that mark t count (-1.856) with level significant 0.064 0.05 means variable Traffic Cameras don't have influence significant to State Finance. t value count For variable moderation between variable Payment Fine ticket with variable Traffic Camera (M) is visible that mark t count (2.425) with significance 0.015 0.05 means variable moderation between variable Payment Fine ticket with variable Traffic Camera (M) effect significant to State Finance. Calculated F value(18.333) and sig. a (0.000 a ) are located below 0.05. It means the results study can accept the hypothesis. So that can is known that variable Payment Fine Tickets and Traffic Cameras have influence significant positive in a manner simultaneous to State Finance.
Analisis Dampak Beban Pajak Tangguhan, Perencanaan Pajak Dan Pengembalian Atas Aktiva Terhadap Manajemen Laba Pada Perusahaan Sektor Perdagangan Besar Dan Perdagangan Kecil Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Jason Mulia; Rafida Khairani; Bryan Berlin; Angelia Baosiska Br. Silaban; Debbi Chyntia Ovami
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2427

Abstract

Tujuan dari penelitian ini adalah untuk mempelajari dan menganalisis pengaruh beban pajak tangguhan, perencanaan pajak dan pengembalian investasi terhadap manajemen laba perusahaan besar dan kecil yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode penelitian kuantitatif dengan gaya penelitian deskriptif kuantitatif yaitu explanatory research. Populasi penelitian ini adalah seluruh perusahaan besar subsektor niaga dan niaga yang terdaftar di Bursa Efek Indonesia yang berjumlah 61. Sampel penelitian berjumlah 31 perusahaan dengan menggunakan teknik purposive sampling. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil uji F dengan Fhitung = 9,134 > Ftabel = 2,91 dan nilai signifikansi 0,000 <; Nilai 0,05 menunjukkan bahwa imputed tax expense, tax planning dan return on investment berpengaruh signifikan terhadap manajemen laba perusahaan besar dan kecil pada sektor usaha yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Hasil penelitian uji t menunjukkan bahwa hanya perencanaan pajak yang berpengaruh positif dan signifikan terhadap manajemen laba, dan sisanya estimasi pengeluaran pajak dan pengembalian investasi tidak berpengaruh terhadap manajemen laba. Hasil analisis koefisien determinasi memberikan nilai adjusted R2 sebesar 0,271 yang berarti bahwa variasi variabel beban pajak tangguhan, perencanaan pajak dan pengembalian investasi dapat menjelaskan variasi manajemen laba sebesar 27,1%, sedangkan sisanya 72,5%. 9% % dijelaskan oleh variabel lain.
PENGARUH KUALITAS PRODUK DAN PERSONAL SELLING TERHADAP KEPUASAN KONSUMENDAY OLD CHICK PADA PT SUPER UNGGAS JAYA MEDAN Febertina Gea; Rafida Khairani; Diny Rahmah Putri; Harto Miharjo Simanullang
JURNAL ILMIAH SOCIO SECRETUM Vol 9 No 2 (2020): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat-Universitas Darma Agung. (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed at determining and analyzing the influence of product quality and personal selling on consumers of Old Chick Day at PT Super Unggas Jaya Medan. The phenomenon of product quality was that it was lack of quality, lack of personal selling, and lack of comfort in services showed by unsatisfactory customers’ satisfaction which caused the number of consumers to decline every month as the background of this research. The research method used in this research was quantitative approach. The type of this research was quantitative descriptive and the nature of this research wass descriptive explanatory. The data collection was done by interviews and questionnaires. The analytical method used was multiple linear regression analysis. The population in this study was consumers who buy Old Chick Day at PT Super Unggas Jaya Medan. Determination of samples in this study was done by using simple random sampling, so that the sample used amounted to 109 people. The results showed that product quality and personal selling had a positive and significant effect on customers’ satisfaction at PT Super Unggas Jaya Medan. From the analysis of the factors that influenced customers’ satisfaction, it could be seen that between the two variables analyzed, the most dominant one that affected consumers’ satisfaction was a variable in product quality. This was proved by the results of the calculation of each variable (t test), where t test on product quality variable was (2,017> 1,65895) and test on personal selling variable was (2,543>1,65895). The conclusion in this study was that the service quality variable rejected H0 and accepted H1. Thus, partially product quality and personal selling had a negative and significant effect on consumers’ satisfaction of PT Sumber Unggas Jaya Medan. Simultaneously the product quality variable and personal selling variable had a positive and significant effect on consumers’ satisfaction in PT Sumber Unggas Jaya Medan
Budget Preparation Training to Increase Operational Profit of UMKM Srikandi Bakti Real Village Tanjung Rejo Percut Sei Tuan Deli Serdang Herlin Munthe; Khasrad; Rafida Khairani; Purnama Yanti Purba; Kristi Endah Ndilosa Ginting; Rudiyanto
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v4i2.2821

Abstract

The main problem faced by UMKM Sri Kandi is not based on science and technology. Indicators of problems that occur are financial management that has not been based on good planning/budgeting. Most members of Srikandi Bakti Nyata run a business with information that is not well organized. The purpose of this PKM is to help UMKM actors in preparing budgets better, so they can predict future sales and costs. The implementation of community service activities uses the method action research. The form of the activity carried out was in the form of training socialization in compiling a budget to be able to increase operating profit at the Srikandi Bakti Nyata UMKM in the village of Tanjung Rejo Percut Sei Tuan Deli Serdang. UMKM budget training activities can also improve the financial performance of the Srikandi group so that income also increases.
PENGARUH PIUTANG USAHA TERHADAP RENTABILITAS PADA PERUSAHAAN MANUFAKTUR YANG ADA DI BURSA EFEK INDONESIA Ribka Sari Butarbutar; Rafida Khairani; Noviyanti Wijaya
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5088

Abstract

This research aims to influence business credit on profitability in manufacturing companies on the Indonesian stock exchange. The population in this study is the financial reports of manufacturing companies operating in the food and beverage sector that were registered on the IDX starting from 2008-2011, totaling 16 companies. The sample in this research is the financial reports of manufacturing companies operating in the food and beverage sector that were registered on the IDX starting from 2008-2011, totaling 10 companies. The data collection method used in this research is documentation by collecting secondary data in the form of published financial reports of food and beverage companies and these companies are listed on the Indonesia Stock Exchange (BEI). The data used in this research was obtained from the Indonesian Capital Market Directory (ICMD) and downloaded via the website www.idx.co.id. The results of the research show (1) by calculating Simple Linear Regression, the constant value equation (a) is 3.405, while the regression coefficient value (b) is -0.139, so the Simple Linear Regression equation obtained is Y=3.405+(-0.139X). (2) Business credit has no significant effect on profitability at 0.547. (3) The determinant coefficient (R2) is 0.010. This means that 1% of variations or changes in profitability can be explained by variations or changes in trade receivables while the remaining 99% is explained by other factors not included in this research.
CASHLESS SOCIETY PEMODERASI PENGARUH FINTECH PAYMENT GATEWAY TERHADAP KINERJA KEUANGAN UMKM DI MEDAN AREA Agung, Leonardi Prasetyo; Vian, Vian; Khairani, Rafida; Pospos, Ade Fadillah FW
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13453

Abstract

Kehadiran teknologi saat ini telah menciptakan masyarakat tanpa uang tunai yang berarti sebuah komunitas yang tidak menggunakan uang tunai lagi untuk bertransaksi. Munculnya fintech gateway payment memungkinkan pembayaran yang mudah dengan menggunakan HP dan internet sebagai instrumen, mendorong konsumtif masyarakat namun juga mempermudah transaksi. Dari penelitian ini diperoleh hasil analisis regresi moderasi (MRA) diperoleh persamaan Y = 9,827 + 0,404. Fintech Payment Gateway + 0,006 Cashless Society – 0,006 Fintech Gateway Payment dimoderasi oleh Cashless Society. Hasil analisis dengan menggunakan analisis sederhana diperoleh persamaan Y = 5,530 + 0,800. Fintech Payment Gateway. Hasil uji signifikansi secara parsial menunjukkan bahwa fintech payment gateway memiliki pengaruh yang signifikan terhadap kemampuan cashless society dalam menjalankan peran moderasi terhadap kemampuan cashless society dalam melakukan kegiatan UMKM di wilayah Medan, dan moderasi fintech payment gateway terhadap cashless society memiliki pengaruh yang tidak signifikan terhadap kemampuan cashless society dalam mendorong kegiatan UMKM di wilayah Medan. Hasil uji hipotesis secara simultan menunjukkan bahwa fintech payment gateway dan cashless society berpengaruh positif dan signifikan terhadap tenaga kerja keuangan UMKM di wilayah Medan. Hasil uji koefisien determinasi (R2) menunjukkan bahwa 53,6% tenaga kerja keuangan UMKM di wilayah Medan dipengaruhi secara negatif oleh fintech payment gateway, sedangkan nilai sisa sebesar 46,4% dipengaruhi secara negatif oleh faktor lain dalam penelitian ini.
Co-Authors Adi Harianto Agita Karina Br Ginting Agung, Leonardi Prasetyo Ahmad Rivai Alvin Krisdian Amir, Afriza Anderson, Rich Andrian Andrian Andry Lunoto Angelia Baosiska Br. Silaban Anggita Putri Anita Armansyah Armansyah Artedjo, Dennis Bernice Erin Bryan Berlin Butarbutar, Ribka Sari Celsi ApriWenny Siregar Charolina Charolina Chorin Tandean Dhea Cristina Damanik Dhevin Ghoward Dhita Adriani Rangkuti Diny Rahmah Putri Dwita Sakuntala Dwiyanda, Fadhilla Esmeralda Esmeralda Esther Praja Anggriany Panggabean Fali, Ibrahim Mallam Fati Syafira Fati Syafira Febertina Gea Febry Rizky Al Fadilla Sitompul Ferry Fong Franklein Franklein Ghoward, Dhevin Ginting, Kristi Endah Ndilosa Grace Theresia Silaban Haposan Joshua Hasibuan Harahap, Rahmat Alamsyah Harto Miharjo Simanullang Helena Louise Panggabean Herlin Munthe Herti Kristiyani Silalahi Iis Siti Jahro Ika Irawati Karolina Irvan Renata Isna Asdiani Nasution Jarunjung Hutagaol Jason Mulia Jekson Simatupang Jenifen Jerico Prince Wijaya Jerry Adrian Caspari Ginting JHOLANT BRINGG LUCK AMELIA BR SINAGA Juanda Situmorang Juniarta Rajagukguk Kelvin Kenji Lau Kevin Stephan Khana Saputri Khasrad . Khasrad, Khasrad Kiki Hardiansyah Siregar Kristi Endah Ndolisa Ginting Kristianus Buulolo Kristina Peritua Aruan Kurniawan, Cindy Lahagu, Dasar Iman Laia, Sarifin Laidy, Yenny Lorensisca Sitorus Lorensisca Sitorus Mas Intan Purba Masnika Sinaga Masnika Sinaga MAYA ANDRIANI Mesra Juliana Michael Simanjuntak Monarisa Ritiani Br Ginting Muhammad Fikri Haikal Nana Gustia Nasib Nasution, Isna Asdiani Ndruru, Methodist Putra Jaya Nelva Meyriani Nico Nico Nikita, Ade Rani Noviyanti Wijaya Nurul Wardani Lubis Olyvia Hutasoit Ovami, Debbi Chyntia Panggabean, Esther Praja Anggriany Pospos, Ade Fadillah FW Purba, Mas Intan Purba, Purnama Yanti Purnama Yanti Purba Purnama Yanti Purba Putri Rizkia, Putri Putri, Tantri Octora Dwi Syah Rahmat Alamsyah Harahap Ribka Hartati Hutabalian Ribka Sari Butarbutar Robin Robin Ronalda, Willie Roryn Chelsi Gea Roryn Chelsi Gea Rudiyanto Rudiyanto Rudiyanto Rusdimansyah Said, Fahrezi Hasyim Shela Shindu Bayrewi Sinaga, Jholant Bringg Luck Amelia Br Sinaga, Putri Yohana Sinaga, Sinta Anna Magdalena Siregar, Ina Namora Putri Siregar, Kiki Hardiansyah Siti Ramadhani Sonia Angela Hutabarat Spanic, Vincent Srihot Laila Steven Steven W Susi Hannaria Manalu Syafira, Eka Ananda Syawitri Wulandari Tantono, Eric Aditya Tantri Octora Dwi Syah Putri Tanujaya, Jessicha Teresia Sihombing Teresia Sri Arihta Tiffany Tanady Tiolina Fernanda Ujung Tyus Windi Ayuni Velicia Velicia Venna Melinda Veronika Veronika Vian, Vian Vivian Ayu Wijaya Widy Hastuty HS Wijaya, Noviyanti Yanti Purba, Purnama Yeni Ariesa Yenny Laidy Yoseph Setiawan Zai Yovie Ernanda Yuli Rama Dewi Zulia Rifda Daulay