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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Indonesia Sosial Teknologi Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Ilmiah Akuntansi dan Keuangan Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Optimal: Jurnal Ekonomi dan Manajemen
Rahmadhani, Sari Nuzullina
UNIVERSITAS MEDAN AREA
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Edu Fun Entrepreneurship : Inovasi Olahan Tani Rakyat Berbasis Economic Sustainability, Desa Jati Kesuma,Namorambe Kab. Deli Serdang: Edu Fun Entrepreneurship : Inovasi Olahan Tani Rakyat Berbasis Economic Sustainability, Desa Jati Kesuma,Namorambe Kab. Deli Serdang Rahmadhani, Sari Nuzullina; Ananda, Rana Fathinah; Nurcahyani, Marizha
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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

Abstract

Desa Jati Kesuma, Kecamatan Namorambe, Kabupaten Deli Serdang, Provinsi Sumatera Utara memiliki kelompok masyarakat yang bernama Gapoktan Jati Kesuma. Kelompok masyarakat ini merupakan kelompok masyarakat produktif yang dapat dikembangkan menjadi wirausahawan baru di Desa. Gapoktan dimana sebagian besar dari Gapoktan fokus pada budidaya jambu air merah thongsamsi, dengan total produksi keseluruhan hasil panen tani tersebut mencapai 1 ton setiap tahunnya. Kelompok masyarakat memanfaatkan lahan khusus pada pertanian seluas ± 1 hektar di lokasi lahan budidaya tersebut. Kelompok Gapoktan Jati Kesuma mengalami kendala dalam penanganan pasca panen dan pengolahan hasil produksi panen tani sebanyak 1 ton. Hal ini dikarenakan para kelompok tani tersebut masih menggunakan manajemen usaha dan pemasaran secara konvensional dalam memasarkan dan menjual produk hasil panen. Dari hasil kunjungan dan wawancara dengan mitra, diketahui Gapoktan memiliki beberapa masalah yang dihadapi, yaitu: 1) Belum bisa membuat produk olahan dari hasil panen sehingga banyak hasil panen yang terbuang (busuk) dan rendahnya minat buah di daerah itu sendiri. 2) Belum menjual produk secara online. 3) Tidak adanya produk unggulan yang menjadi strategi promosi yang berkelanjutan. 4) Tidak adanya pola SDM yang terintegrasi. Pentingnya PKM ini dilaksanakan 1) Mengatasi sisa hasil panen jambu untuk diolah menjadi produk olahan berupa keripik buah yang dapat meningkatkan fokus perekonomian pada kesejahteraan bersama, 2) Mengedukasi kelompok masyarakat melalui Edu Fun Entrepreneurship dalam penggunaan media online seperti instagram dan tiktok untuk memasarkan dan menjual seluruh produk olahannya, 3) Dengan adanya produk unggulan hasil olahan, dapat menjadi sarana strategi promosi pengembangan Desa, 4) Pemberdayaan Gapoktan dalam membentuk karakter berwirausaha berbasis economic sustainability. Tujuan PKM ini; 1) Menciptakan inovasi produk olahan dan model pemasaran dan penjualan berbasis Edu Fun Entrepreneurship dari hasil panen jambu sebagai produk unggulan Desa, 2) Melahirkan entrepreneur dan content creator sebagai sarana promosi Desa. Kata kunci : kelompok tani; entrepreneurship; economic sustainability
Pengaruh Asimetri Informasi dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Sari, Dewi Maya; Ananda, Rana Fathinah; Rahmadhani, Sari Nuzullina
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1317.076 KB) | DOI: 10.31289/jbi.v1i1.1058

Abstract

This study aims to determine the effect of information asymmetry and managerial ownership on earnings management in mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study are mining companies listed on the Indonesia Stock Exchange as many as 47 companies. Selection of the sample in this study using purposive sampling that samples are taken based on criteria-certain criteria. The sample in this study were 13 companies with 5 years of research so that the total data studied were 65 companies. The analysis technique used is panel data regression analysis which consists of descriptive analysis, classical assumption test, selection of panel data regression models, and hypothesis testing which is tested using Eviews 9. The results of the study using a partial test (t test) show that information asymmetry has a positive effect. and significant to earnings management. While managerial ownership has a negative and significant effect on earnings management. The results of the panel data regression showed that simultaneous asymmetry of information and kemanagerial ownership and significant effect on earnings management. jawa88
Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And Building Tax Payments With Tax Sanctions As A Moderating Variable Torang Simatupang; Thezar Fiqih Hidayat Hasibuan; Sari Nuzullina Rahmadhani
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 9 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i9.704

Abstract

This study aims to determine the impact, Service Quality, Taxpayer Awareness, Tax Knowledge, and Tax Sanctions on Taxpayer Compliance. This study took a sample of taxpayers in Jati Kesuma Village, Namo Rambe District, which were taken randomly. The number of samples taken was 88 people. This study also uses the variable tax sanctions as a moderating variable. The data analysis method used in this research is Moderated Regression Analysis (MRA) using SPSS for Windows. So the results of this study indicate that taxpayer awareness, service quality, and tax knowledge have a positive and significant influence on taxpayer compliance. The tax sanction variable acts as a pure moderator that strengthens the relationship between the dependent variable and the independent variable.
THE EFFECT OF OVERCONFIDENCE BIAS, HERDING, AND ACCOUNTING LITERACY ON INVESTING DECISION MAKING WITH ESCALATION OF COMMITMENT AS AN INTERVENING VARIABLE (EMPIRICAL STUDY ON GENERATION Z INVESTORS IN MEDAN CITY) Thezar Fiqih Hidayat Hasibuan; Minda Muliana Sebayang; Sari Nuzullina Rahmadhani
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18764535

Abstract

This study aims to analyze the influence of behavioral factors (Overconfidence Bias and Herding) and Accounting Literacy on Investing Decision Making among Generation Z investors in Medan City, with Escalation of Commitment as an intervening variable. Generation Z is known as a new group of aggressive investors but is vulnerable to psychological bias and the influence of social trends ( fear of missing out ). The research method used is quantitative by distributing questionnaires to Gen Z stock investors domiciled in Medan City. Data were analyzed using Structural Equation Modeling (SEM). This article discusses the conceptual framework and hypotheses built based on Behavioral Finance Theory and Prospect Theory .
EDUKASI LITERASI KEUANGAN, TEKNOLOGI FINANSIAL, DAN PENGENDALIAN DIRI BAGI SISWA SEKOLAH DARUSSALAM UNTUK MEMBENTUK REMAJA CERDAS MENGELOLA KEUANGAN Sari Nuzullina Rahmadhani; Ahmad Rafiki; Fitriani Tobing
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.61491

Abstract

Perkembangan teknologi digital telah meningkatkan penggunaan layanan keuangan digital di kalangan remaja. Namun, tingginya akses terhadap teknologi finansial belum diimbangi dengan literasi keuangan dan pengendalian diri yang memadai, sehingga berpotensi mendorong perilaku konsumtif dan penggunaan layanan keuangan yang kurang bijaksana. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi keuangan, pemahaman teknologi finansial, dan pengendalian diri siswa Sekolah Darussalam melalui model SMART-FIN (Smart Financial Literacy, Financial Technology, and Self-Control). Metode yang digunakan meliputi lima tahapan, yaitu Assess, Educate, Practice, Evaluate, dan Mentoring. Evaluasi dilakukan melalui pre-test dan post-test, observasi, serta penilaian praktik peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa mengenai pengelolaan keuangan, penggunaan teknologi finansial secara aman, serta kemampuan membedakan kebutuhan dan keinginan dalam pengambilan keputusan keuangan. Program SMART-FIN efektif meningkatkan pengetahuan, keterampilan, dan perilaku keuangan siswa, serta berpotensi diterapkan pada sekolah menengah lainnya sebagai model edukasi keuangan berkelanjutan.
ACCOUNTING PROFESSION: USING SWOT ANALYSIS APPROACH IN 5.0 SOCIETY ERA Sari Nuzullina Rahmadhani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.79

Abstract

The accounting profession has a very important role in various entities and sectors. This study aims to examine the existence of the accounting profession related to the presence of the 5.0 industrial revolution era. This research uses quantitative methods. The sample in this study were accountants who worked as accountant educators, public accountants and tax consultants in the city of Medan, totaling 150 people. As a result, it is known that the role of the accounting profession in the era of the industrial revolution 5.0 has been transformed into digital skills, applying new technology prototypes, learning by doing, international certification-based education, responsive to changes in industry, business and technology development, as well as curricula and learning based on digital skills. Accountant professional bodies need to encourage and facilitate continuous learning for accountants, for example through an online course or knowledge base that can be accessed widely and provides real-time and continuous updating of knowledge. This is necessary so that the accounting profession can continue to exist in an era of challenges. 5.0.
Pengaruh Modal Kerja, Pengguna E-Commerce, dan Sistem Pengendalian Internal terhadap Pendapatan UMKM Dikecamatan Medan Deli Viona Fitriani; Sari Nuzullina Rahmadhani
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7493

Abstract

This study aims to determine the Effect of Working Capital, E-Commerce Users, and Internal Control Systems on MSME Income in Medan Deli District. This study uses primary data, primary data obtained from answers to a series of statements in the form of questionnaires to MSMEs in Medan Deli District totaling 80 respondents. The research sample uses purposive sampling technique and also in this study is determined by the slovin method in MSMEs in Medan Deli District. The method of distributing questionnaires through several questionnaire sheets is divided into employees, and also through google form. This study uses multiple linear regression analysis techniques. Based on the results of partial testing, it shows that there is a positive and significant influence between Working Capital on MSME Income. Based on the results of partial testing, it shows that there is a positive and significant influence between E-Commerce User Empowerment on MSME Income, Internal control systems have a positive and significant effect on MSME Income. Based on the results of simultaneous testing, there is a relationship between the Effect of Working Capital, E-Commerce Users, and Internal Control Systems on MSME Income.
Co-Authors Aditya Amanda Pane Ahmad Rafiki Anita Putri, Anita Arie Kartika Atika Rizki Dewi Maya Sari Fauziah Rahman Fitriani Tobing Gultom, Selfi Afriani Hasbiana Dalimunthe Hasibuan, Raya Puspita Sari Hesti Sabrina Jazuli, Muhammad Asrin Marizha Nurcahyani May Hana Bilqis, May Hana Minda Muliana SEBAYANG Muhammad Dharma Tuah Putra Nasution Rana Fathinah Ananda Rizki, Atika Sari Bulan Tambunan Siagian, Dewi Asriyani T. Alvi Syahri Mahzura Tambunan, Adam Thezar Fiqih Hidayat Hasibuan Torang Simatupang Tursina Tursina Vani Alicia Napitupulu Vina Arnita Viona Fitriani Yuni Syahputri