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<![CDATA[Strategi Literasi Keuangan Sebagai Faktor Pendukung Keberlanjutan Usaha Mikro Kecil dan Menengah ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Hastina Febriaty]]>;
<![CDATA[Rini Astuti]]>
<![CDATA[ Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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DOI: 10.30596/ekonomikawan.v21i2.8430
<![CDATA[This research was conducted with the aim of obtaining results in the form of a financial literacy strategy in financial management to support the sustainability of culinary SMEs in the city of Medan. There are 100 samples used in this study obtained from purposive sampling technique. To obtain data, personal interviews were conducted with respondents and filled out questionnaires. The data analysis method uses Confirmatory Factor Analysis (CFA) to detect the dominant financial literacy factors by using the SEM (Structural Equation Model) structural equation model. Based on structural model testing, financial literacy strategies are obtained, namely financial behavior, financial socialization, and bookkeeping systems, and financial literacy strategies are proven as supporting factors for the sustainability of micro, small and medium enterprises.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI LABOR PRACTICES AND DECENT WORK DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Hastina Febriaty Febriaty]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 17, No 2 (2017): SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v17i2.1725
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis profitabilitas, ukuran perusahaan, leverage, dan pertumbuhan perusahaan (Growth) berpengaruh terhadap labor practices and decent work disclosure pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian secara parsial menunjukkan bahwa variabel profitabilitas, ukuran perusahaan, leverage, dan growth tidak berpengaruh signifikan terhadap labor practices and decent work disclosure. Secara simultan, profitabilitas, ukuran perusahaan, leverage dan growth tidak berpengaruh signifikan terhadap labor practices and decent work disclosurepada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2013-2014.]]>
<![CDATA[Pengaruh Promosi Dan Kualitas Produk Terhadap Keputusan Pembelian Sepatu Merek Converse ]]>
<![CDATA[Rini Astuti]]>;
<![CDATA[Isna Ardila]]>;
<![CDATA[Rodhitur Rahman Lubis]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/ja.v2i2.154
<![CDATA[Promotion and Product Quality are important things that can influence purchasing decisions, the better the quality of the products that are owned and supported by attractive and persuasive promotions, it will be able to provide encouragement to consumers in making purchasing decisions on marketed products. This study aims to determine whether there is an effect of promotion on purchasing decisions, and whether there is an effect of product quality on purchasing decisions and whether there is an effect of promotion and product quality on purchasing decisions for Converse products on UMSU students. The population in this study were all UMSU students. Sampling in this study using the Slovin formula with the results of 100 respondents who became the sample. The data analysis technique used multiple linear regression, classical assumption test, t test, f test, and coefficient of determination. The results of this study indicate that the promotion variable has a significant effect on purchasing decisions, and the variable quality of the product has a significant effect on purchasing decisions. Based on the simultaneous test, promotion variables and product quality have a significant effect on purchasing decisions.]]>
<![CDATA[PENGELOLAAN KEUANGAN USAHA MIKRO SEKTOR KULINER DI KECAMATAN MEDAN DENAI ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Irma Christiana]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/liabilities.v3i3.5674
<![CDATA[Micro Enterprises is a business that has developed sufficiently but cannot accept subcontract work and cannot export goods. Financial management is important for micro enterprises in order to provide an overview of performance as a success and sustainability of the business. There are three indicators that can be used in terms of financial management, namely the use of budgets, recording and reporting. The research approach used a qualitative descriptive method. The sample in this study were 30 culinary sector micro-entrepreneurs in Medan Denai District. Data were collected by distributing questionnaires and conducting interviews. The results showed that the financial management of micro-business in the culinary sector in Medan District was still lacking, especially in the indicators of reporting and budget use, while for the recording of some micro-entrepreneurs they had done it but it was still in the form of simple notes. Keyword : Micro Enterprises, financial management]]>
<![CDATA[Analisis Pengungkapan Corporate Social Responsibility Indikator Kinerja Lingkungan Pada PT. INDO TAMBANGRAYA MEGAH Tbk ]]>
<![CDATA[Isna Ardila]]>
<![CDATA[ Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi) No 2 (2019): Prosiding FRIMA ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi STEMBI Bandung ]]>
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DOI: 10.55916/frima.v0i2.49
<![CDATA[Tujuan Penelitian ini_bertujuan untuk mengetahui dan menganalisis pengungkapan Corporate Social Responsibility Lingkungan pada PT Indo Tambangraya Megah Tbk yang terdaftar di Bursa Efek Indonesia pada tahun 2017. Desain/Metode_Metode penelitian yang digunakan adalah analisis deskriptif. Dimana penulis mengumpulkan data kemudian menganalisis dan menarik kesimpulan.TemuanHasil penelitian menunjukkan bahwa PT Indo Tambangraya Megah Tbk sudah komitmen dalam mengatasi dampak yang timbul akibat aktivitas pertambangan, walaupun pengungkapan CSR Lingkungan tahun 2017 belum sepenuhnya diungkapkan oleh PT Indo Tambangraya Megah Tbk. Implikasi penelitian ini_dapat menjadi acuan untuk PT Indo Tambangraya Megah Tbk pada khususnya dan perusahaan pertambangan pada umumnya agar terus berkomitmen memperhatikan dan mengatasi dampak operasi terhadap lingkungan sekitar perusahaan dan lebih banyak mengungkapkan perihal dan tema CSR Lingkungan sebagai bentuk pertanggungjawaban sosial lingkungan. Originalitas Penelitian ini_mengkaji tentang item-item indikator CSR Lingkungan yang diungkapkan di laporan tahunan. Dengan perusahaan yang dikaji adalah PT Indo Tambangraya Megah Tbk yang terdaftar di Bursa Efek Indonesia tahun 2017. Tipe Penelitian_Studi Empiris]]>
<![CDATA[Model Peningkatan Pendapatan Rumah Tangga Berbasis Faktor-Faktor Produksi Di Kota Medan ]]>
<![CDATA[Rini Astuti]]>;
<![CDATA[Isna Ardila]]>;
<![CDATA[Linzzy Pratami Putri]]>
<![CDATA[ Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 22, No 1 (2022) ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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DOI: 10.30596/ekonomikawan.v22i1.10813
<![CDATA[Currently, home industry business actors must be able to prepare themselves and have a good strategy in producing quality products and have an extensive marketing network, so that the products produced can be accepted by the market or consumers, so that small industrial businesses can increase family income. This study aims to determine how the model of increasing household income based on factors of production in the city of Medan. The specific objectives of this study are 1) to design a model of increasing household income based on factors of production in the city of Medan. 2) determine the production factors that support the increase in household income in producing products. This research is a basic research because in this research a modeling process is carried out to obtain the most appropriate model in increasing household income based on production factors in home industries in Medan City. The research population is the target population, namely the home industry business in the city of Medan, which is a manufacturing business with a capital scale of Rp. 2000.000.000,- This research is quantitative descriptive, using Structural Equation Modeling (SEM) research method to analyze home industry business based on production factors and causality test to determine income increase model based on production factors. Data analysis techniques will be assisted with AMOS and SPSS tools. The results of the structural model research show that the dominant factors affecting family income are capital, human resources, technology and marketing.]]>
<![CDATA[Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Rezki Zurriah]]>;
<![CDATA[Yani Suryani]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v2i3.584
<![CDATA[This research aims to produce a financial report of micro Small and medium enterprises (MSMES) based financial accounting standards of Micro small entity (SAK EMKM). This objective is based on existing conditions where SMES activities are running without relying on the information of financial statements that are arranged in an orderly and orderly manner based on standards. This type of research is qualitative research. This research uses primary and secondary data types. The sample used in this study was the SMES of the TELKOM Community Development Center Partnership and Community Development Program Unit for a similar food industry sector. The results showed that the financial statements were prepared through the stages of recording financial transactions and summarizing. Financial statements based on SAK EMKM compiled consist of statements of financial position, income statement, and notes to financial statements.]]>
<![CDATA[Financial Ratio in the Analysis of Earnings Management ]]>
<![CDATA[Irma Christiana]]>;
<![CDATA[Nadia Ika Purnama]]>;
<![CDATA[Isna Ardila]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v3i1.714
<![CDATA[Earnings management is an action taken by company management to influence reported earnings. The purpose of this study is to analyze earnings management of Perum Perumnas Regional I Medan by using financial ratios, namely leverage ratios and profitability ratios for the period 2014-2017. Earnings management in this study is proxied by discretionary accrual (DA) and measured using the Jones Modified Model. While the leverage ratio is proxied by the debt to assets ratio (DAR) and profitability ratio is proxied by the return on assets ratio (ROA). This study uses quantitative data and data is collected by documentation techniques. Data analysis techniques used descriptive analysis based on time series methods. The results of the study concluded that Perum Perumnas Regional I Medan practices earnings management with a pattern of increasing profits in 2014, 2016 and 2017. Earnings management practices are motivated because of high leverage values. While profitability does not motivate managers to practice earnings management, because high or low profitability generated by the company is ignored by investors. Keywords: earnings management, leverage, profitability]]>
<![CDATA[Investment Literation Improvement for Preparation of Investments for Young Investors ]]>
<![CDATA[Linzzy Pratami Putri]]>;
<![CDATA[Irma Christiana]]>;
<![CDATA[Delyana Rahmawany Pulungan]]>;
<![CDATA[Isna Ardila]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v2i3.587
<![CDATA[This study aims to determine the financial literacy and investment of students and their influence on the ability of students to manage finances and the ability of students to manage assets owned to be invested. The data analysis method used in this research is the Structural Equation Model or SEM method. To see the factors that influence the ability to manage finances and the ability to manage assets, Partial Least Square (PLS) analysis is performed. This analysis is used by looking at the number of samples that are a bit of an obstacle if you want to do an analysis using factor analysis or Structural Equation Model (SEM). Thus, analysis using PLS is appropriate. The results of this study are of 5 (five) literacy variables, namely capital market literacy, type of investment instrument literacy, profit level literacy, investment literacy, and financial literacy on the ability to manage finances, only investment literacy has no significant effect, more influence significant ability to manage finances. Then from (5) five literacy variables that do not have a significant influence on the ability of students to manage assets are capital market literacy and investment literacy.]]>
<![CDATA[Company's Performance as A Variable Intervening Between Intellectual Capital and Company’s Value ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Irma Christiana]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 3 (2019): Proceedings of the 5th International Conference of Project Management (ICPM) Yog ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i3.695
<![CDATA[Intellectual capital is interpreted as intangible assets in the economy and the capital is assumed to be able to generate intellectual wealth. This paper investigates the influence of intellectual capital of the company's value with the company's performance as an intervening variable at the Jakarta Islamic Index in 2014-2017. Samples were taken using the purposive sampling method, obtained 8 companies as samples of the population as many as 30 companies. Sample data as much as 32 data. To analyze data using multiple linear regression, while to determine the influence of mediation using path analysis. The findings of this research that intellectual capital has no effect on the company's performance. The intellectual model, however, affects the value of the company by being mediated by the company's performance as a variable intervening.]]>
