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Ova Novi Irama
Universitas Muslim Nusantara Al Washliyah
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Pengaruh Penerapan Total Quality Management Dan Cost Of Quality Terhadap Kinerja Perusahaan Pada Pt. Cakramas Andalas Siti Nur Indah Pratiwi, Shita Tiara, Ova Novi Irama
Journal Economy and Currency Study (JECS) Vol. 4 No. 2 (2022)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v4i2.666

Abstract

Perusahaan yang menjadikan kualitas sebagai alat strategi akan mempunyai keunggulan bersaing terhadap kompetitornya dalam menguasai pasar karena tidak semua perusahaan mampu mencapai superioritas kualitas. Dalam hal ini perusahaan dituntut untuk menghasilkan produk dengan kualitas tinggi, harga rendah dan pengiriman tepat waktu.. Adapun tujuan dilakukannya penelitian ini yaitu untuk pengaruh Total Quality Management terhadap kinerja perusahaan pada PT. Cakramas Andalas, untuk pengaruh Cost Of Quality terhadap kinerja perusahaan pada PT. Cakramas Andalas dan untuk pengaruh Total Quality Management dan Cost Of Quality secara simultan terhadap kinerja perusahaan pada PT. Cakramas Andalas. Metode penelitian yang dilakukan dalam penelitian ini yaitu pengumpulan data dengan menggunakan penelitian lapangan (field research) dan penelitian kepustakaan (library research), dengan metode analisis data yaitu analisis regresi linear berganda. Hasil penelitian ini menyimpulkan bahwa secara parsial terdapat pengaruh Total Quality Management terhadap kinerja perusahaan pada PT. Cakramas Andalas, selain itu secara parsial juga disimpulkan pengaruh Cost Of Quality terhadap kinerja perusahaan pada PT. Cakramas Andalas, selanjutnya disimpulkan pengaruh Total Quality Management dan Cost Of Quality secara simultan terhadap kinerja perusahaan pada PT. Cakramas Andalas. Besarnya pengaruh dari variabel Total Quality Management terhadap kinerja perusahaan sebesar 0,432 dengan nilai t-statistics sebesar 2,322 yang lebih besar dari pada 1,96. Dengan demikian dapat disimpulkan bahwa Total Quality Management memiliki pengaruh yang signifikan terhadap kinerja perusahaan. Dan terkait dengan pengaruh yang dihasilkan oleh Total Quality Management terhadap kinerja perusahaadalah positif yang berarti apabila penerapan Total Quality Management semakin baik maka akan berakibat semakin baik pula kinerja perusahaan. Selain itu pengaruh biaya pencegahan, biaya penilaian, biaya kegagalan internal, dan biaya kegagalan eksternal terhadap kinerja perusahaan adalah positif, yang artinya bahwa kenaikan penurusan kualitas akan mengakibatkan kenaikan terhadap kinerja penjualan.
The Effect Of Non-Financial Perspective Measurement On Financial Performance At Pt. Perkebunan Nusantara Iii (Persero) Medan Vina Amalia Syahputri; Ova Novi Irama
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2742

Abstract

This study aims to determine the effect of measuring non-financial perspective on financial performance at PT. Perkebunan Nusantara III (Persero) Medan. The results of the multiple linear regression test obtained the equation Y = 0,807 + 0,228X1 + 0,234X2 + 0,503X3 + e, where measurements of customer perspective, internal business process perspective and learning and growth perspective have a significant influence on financial performance variables. The results of the correlation coefficient obtained the value of rx1x2x3y = 0,883, meaning that the measurement of customer perspective measurement, internal business process perspective and learning and growth perspective has a positive and very strong effect on financial performance at PT. Perkebunan Nusantara III (Persero) Medan. To find out whether the hypothesis is accepted or not in this study, t test (partial) and F test (simultaneous). For the results of the t test (partial) on the customer perspective variable, the value of tcount > ttable is 2,841 > 2,005, on the internal business process perspective variable, the value of tcount > ttable is 2,839 > 2,005 and on the learning and growth perspective variable, the value of tcount > ttable is 6,299 > 2,005. Thus H1, H2, and H3 are accepted because tcount > ttable. Then for the results of the F test (simultaneous) the value of Fcount > Ftable is 138,709 > 2,78. Thus H4 is accepted because Fcount > Ftable. Therefore, it can be concluded that the measurement of non-financial perspective or independent variables partially or simultaneously has a significant and positive effect on financial performance or the dependent variable at PT. Perkebunan Nusantara III (Persero) Medan.
PENGARUH ALOKASI DANA DESA TERHADAP KEMISKINAN : STUDI KASUS DI PROVINSI SUMATERA UTARA Ratna Sari Dewi; Ova Novi Irama
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 4 No. 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i2.1513

Abstract

Abstrak Penelitian ini  bertujuan untuk mengetahui dan menganalisis Alokasi Dana Desa berpengaruh terhadap Kemiskinan di Pemerintah Desa Provinsi Sumatera Utara menurut Kabupaten/Kota. Populasi penelitian sebanyak 81  pemerintah desa Provinsi Sumatera Utara menurut Kabupaten/kota sejak tahun 2014 – 2016. Sampel yang dipilih dengan menggunkaan metode purposive sampling yaitu dengan kriteria yang dimiliki yaitu adanya data laporan APBDes dan tingkat kemiskinan pemerintah desa Provinsi Sumatera Utara menurut Kabupaten/Kota secara berturut-turut selama 3 tahun berjumlah 81 Kabupaten/Kota.  Penelitian ini merupakan penelitian deskriptif kuantitatif dengan  menggunakan uji regresi sederhana. Data diolah dengan  menggunakan program SPSS 22. Hasil penelitian menunjukkan bahwa Alokasi Dana Desa berpengaruh positif secara signifikan. Kesimpulan hasil penelitian, alokasi dana desa  yang merupakan salah satu pendapatan desa memiliki pengaruh dalam mengentaskan kemiskinan di pemerintah desa. Kata Kunci : Alokasi Dana Desa, Kemiskinan
PENGARUH KETERLAMBATAN KEWAJIBAN MEMBAYAR PREMI TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI JIWA BERSAMA (AJB) BUMIPUTERA 1912 CABANG KESAWAN Dwi Novita Anggraini; ova novi irama
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 1 (2019): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.277 KB) | DOI: 10.32696/jaapi.v1i1.302

Abstract

This study entitled "The Influence of Liability of Paying Premium To Financial Performance of Joint Life Insurance (AJB) Bumiputera 1912 Branch of Kesawan". The purpose of this study is to determine how much influence the delay in paying the premium to the performance of life insurance company paying (AJB) bumiputera 1912 branch kesawan. Research method: observation, documentation technique and quantitative descriptive approach. Population and sample: The population in this study is the report of joint life insurance financial report (AJB) bumiputera 1912 branch kesawan and sample in this study is the income statement and the monthly balance of the period 2014-2016 so that the observation data obtained amounted to 36 samples. Method of analysis: Descriptive analysis, Simple linear regression analysis, Coefficient of determination. Result of hypothesis testing done, got significance value equal to 0,002 and t count 3,333 delay pay premium (X). Based on the results of the analysis conducted, as for the conclusion of this study that the delay of paying the premium affects the financial performance of a joint life insurance company (AJB) bumiputera 1912 branch kesawan. Keywords: Late, Premium Payment and Financial Performance
PENGARUH BIAYA PROMOSI TERHADAP TINGKAT VOLUME PENJUALAN PADA PT. ISTANA DELI KEJAYAAN (IDK2) Rahmania Nasution; Alistraja Dison Silalahi; Ova Novi Irama
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 2 (2020): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.288 KB) | DOI: 10.32696/jaapi.v1i2.484

Abstract

The purpose of this study is to determine whether promotional costs affect the sales volume level at PT. Istana Deli Kejayaan (IDK2). This study uses quantitative data analysis. The population used is a report on promotion costs and sales volume in 2016 to 2018. The research sample is a report on promotion costs and monthly sales volume. The number of samples is 12 months x 3 years = 36 months. The research was conducted at PT. Istana Deli Kejayaan (IDK2) which is located at Jl. Sei Batang Hari No.22 Babura Sunggal. The time of the research was conducted in January 2019 until July 2019. The results of this study concluded that promotion costs had a positive and significant effect on the level of sales volume at PT. Istana Deli Kejayaan (IDK2). The effect of promotional costs on the level of sales volume is 31,0%, while the remaining 69.0% is influenced by other variables not discussed in this study.
Peranan Anggaran Biaya Produksi Sebagai Alat Bantu Pengendalian dalam Upaya Pencapaian Efektifitas pada PT Perkebunan Nusantara III Medan Indah Ayu Lestari; Ova Novi Irama
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3768

Abstract

PT Perkebunan Nusantara III Medan is a State-Owned Company (BUMN) where the company is engaged in plantations. This study aims (1) to determine the preparation of the production cost budget at PT. Nusantara Plantation III Medan. (2) To determine the effectiveness of production cost control at PT. Nusantara Plantation III Medan. (3) To determine the role of the production cost budget in supporting the effectiveness of production cost control at PT. Nusantara Plantation III Medan. This research uses a qualitative approach with a descriptive research type at PT Perkebunan Nusantara III Medan. The type of data used is quantitative data with primary and secondary data collection. Primary data includes interview data with informants and secondary data in the form of production budget data for PT Perkebunan Nusantara III Medan and data collection techniques through documentation, observation and interviews. The research results obtained are from 2020 to 2022. (1) The preparation of the budget at PT Perkebuann Nusantara III Medan has been carried out in accordance with adequate procedures. (2) The effectiveness of the use of the budget as a means of controlling the production costs of PT Perkebunn Nusantara III Medan has been running effectively because the realized value is smaller than the production cost budget. This shows a favorable condition (3) The production cost budget at PT Perkebunan Nusantara III Medan has provided a significant role in the process of controlling production costs. Because the production cost budget that has been set has fulfilled the functions and objectives of the budget.
Menyiapkan Wirausaha Muda Perduli Pertanian di Lingkungan SMK Swasta Al-Washliyah 3 Medan Leni Handayani; Ova Novi Irama; Sri Wahyuni; Nomi Noviani; Dian Habibie
Jurnal Pengabdian West Science Vol 3 No 01 (2024): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v3i01.913

Abstract

(1) Adanya perubahan pola pikir sehingga meningkatnya kepedulian siswa SMK Swasta Al-Washliyah 3 Medan  pada bidang pertanian (2) Adanya pemahaman siswa SMK Swasta Al-Washliyah 3 Medan terhadap teknologi budidaya pertanian modern yang hemat energi namun sederhana yaitu teknologi pertanian Vertikultur dan Hidroponik (3) Terkelolanya halaman gedung SMK Swasta Al-Washliyah 3 Medan dan sekitar bangunan serta lahan pekarangan melalui budidaya tanaman sayuran hidroponik dan tanaman obat-obatan, (4) Menyiapkan jiwa kewirausahaan siswa SMK Swasta Al-Washliyah 3 Medan sebagai generasi penerus  (5) Meningkatnya kebersihan lingkungan sekolah karena terkelolanya sampah dedaunan dan limbah organik sebagai pupuk organik. Pengabdian masyarakat dilakukan dengan menggunakan metode pelatihan dan pendampingan. Agar proses pelatihan dapat terlaksana dengan baik dan mudah dipahami oleh mitra, maka dilakukan dengan beberapa tahapan, yaitu ceramah, diskusi/tanya jawab, dan praktik langsung serta pendampingan. Pengabdian masyarakat dilaksanakan bersama dengan kelompok mitra yaitu SMK Swasta Al-Washliyah 3 Medan. Dari kegiatan PKM yang dilakukan oleh tim pelaksana kegiatan PKM UMN Al-Washliyah dapat disimpulkan beberapa hal sebagai berikut : Siswa SMK Swasta Al Washliyah 3 Medan yang menjadi Mitra Pengabdian memiliki perubahan pada mind set siswa SMK yaitu sikap peduli pada bidang pertanian khususnya budidaya hidroponik dan siswa dapat membudidayakan berbagai jenis tanaman sayuran pada sistem vertikultur, hidroponik  dan berlatih kewirausahaan sehingga dari kegiatan diharapkan dapat bermanfaat dalam mendukung usaha peningkatan income generating bagi pihak sekolah. Muatan Kewirausahaan dalam lingkup pengajaran di sekolah merupakan hal baru bagi mitra, yaitu SMK Swasta Al Washliyah 3 Medan sehingga memerlukan pendampingan khusus dan lebih intens; Kemauan untuk terus belajar ke jenjang Pendidikan yang lebih tinggi membuat Siswa SMK memilih untuk melanjutkan kuliah setelah lulus studi dan ada juga yang bekerja serta ingin mencoba membuka usaha sendiri.
The Influence of Information Technology Adoption on the Financial Performance of Medan City MSMEs Nasution, Ummi Kalsum; Irama, Ova Novi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.396

Abstract

This research was carried out based on phenomena that exist in the city of Medan. shows that there is an increase in the quality of community businesses by using information technology. The number of MSMEs in the city of Medan is a very large number, but not all MSME actors understand how to use technology to support their businesses. Information technology has an influence on increasing sales and income of MSMEs, such as increasing market access, operational efficiency and personalization of services. This research looks at how influential information technology is on the financial performance of MSMEs in the city of Medan. This research obtained data from 3 sub-districts which were used as research samples. if the significance value is <0.05, it means that variable X has an influence on variable Y and if the significance value is >0.05, it means that variable As a result of squaring R from the output, the coefficient of determination (R2) is 0.897, so from this table it can be seen that Information Technology has a good influence on the financial performance of Medan City MSMEs. Keywords: Technology Adoption, MSMEs.
Analisis Determinan Keandalan Pelaporan Keuangan Pemerintahan Desa Di Kabupaten Deli Serdang Annisa Rizkia; Ratna Sari Dewi; Ova Novi Irama; Debby Chyntia Ovami
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11357

Abstract

This research aims to determine and analyze the influence of the Quality of Human Resources, Utilization of Information Technology, Internal Control Systems on the Reliability of Village Financial Reporting in Deli Serdang Regency. This research uses quantitative methods. The data collection method uses a questionnaire distributed directly to respondents. The respondents in this study were 52 respondents, namely the village treasurer and village secretary in Tanjung Morawa District, Deli Serdang Regency. As a data acquisition tool used is primary data and the measuring tool uses a Likert scale. This research was conducted in the village of Tanjung Morawa subdistrict. The sampling technique used is saturated sampling in which all members of the population are sampled. The data analysis used is multiple linear regression analysis using the SPPS program version 20. Based on the results of the analysis and discussion of the research results, it shows that the variables Human Resources (X1), Utilization of Information Technology (X2), Internal Control System (X3) are Partial and Simultaneous have a positive and significant influence on the Reliability of Financial Reporting (Y).
Workshop Manajemen Kas Rumah Tangga pada Ibu-Ibu PKK Desa Sigara-gara Kecamatan Patumbak Tiara, Shita; Irama, Ova Novi; Samosir, Suhaila Husna
Journal Liaison Academia and Society Vol 4, No 2 (2024): Juni 2024
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v4i2.764

Abstract

Kegiatan Pengabdian Masyarakat difokuskan untuk meningkatkan pemahaman manajemen keuangan dalam keluarga, aktivitas ini diharapkan dapat memberikan pemahaman kepada keluarga tentang manajemen keuangan keluarga yang efektif dan efisien. Target khusus yang dilakukan pelatihan ini, yaitu untuk memberikan pengetahuan dan keterampilan kepada Ibu-ibu PKK Desa Sigara-gara Kecamatan Patumbak dalam pengembangan bimbingan dalam meningkatkan pengelolaan keuangan.  Metode yang digunakan pada pengabdian masyarakat ini yaitu pendekatan dengan mitra dan technical assistance dengan bentuk pelatihan dan workshop yang dilaksanakan dengan sosialisasi, praktek, pendampingan, dan evaluasi. Pelatihan ini akan dilakuan dalam 1 (satu) tahap yaitu Pelatihan dan Workshop ini akan lebih fokus dalam memberikan informasi tentang materi pengelolaan keuangan yang bertujuan untuk mempersiapkan diri dalam menghadapi pengelolaan keuangan. Informasi ini juga sangat penting dilakukan supaya para Ibu-ibu PKK Desa Sigara-gara Kecamatan Patumbak untuk mendapatkan gambaran mengenai pendapatan dan pengeluaran rumah tangga.Kata Kunci:  Pengelolaan Keuangan; Manajemen Kas Rumah Tangga; Workshop.
Co-Authors Ade Suriani Lubis Afni Amelia Ahmad , Ari Ahmad Aidil Siregar Ali Djamhuri Alistraja Dison Silalahi Anggia Sari Lubis, Anggia Sari Annisa Rizkia Ari Ahmad Aulia, Rizky Ayu Bella Sapira Budiman Budiman Chalifa Luthfiyya Nadhifa Debby Chyntia Ovami Dwi Novita Anggraini Fifi Hayrani Siregar Gunawan, Olivia Gabriella Habibie, Dian Hafifudin, Hafifudin Harahap, Ardhansyah Putra HASANAH, SITI NURUL Indah Ayu Lestari Julianto Hutasuhut Junita Putri Rajana Harahap Leni Handayani Leni Handayani Liani, Nur Sahara Lismardiana, Lismardiana M. Riski Nanda Rangkuti Matondang, Roma Uli Tua Br Mhd. Shafwan Aziz Munawarah, Wilda Sri Nasution, Ummi Kalsum Nazariyah Lubis Nomi Noviani Nomi Noviani Nurfatimah, Ghefira Ovami, Debbi Chyntia Putri Balqis Rahmania Nasution Ratna Sari Dewi Ratna Sari Dewi Ratna Sari Dewi Ratna Sari Dewi Risdiana Siregar Rizky Ayu Aulia Sakinah Putri Sari, Chyntia Kemala Shita Tiara sinurat, Selpida Siti Aisyah Sri Wahyuni Sri Wahyuni Sriwardany Suhaila Husna Samosir Vina Amalia Syahputri Wardany, Sri Wilda Sri Munawaroh Yayuk Yuliana Zulia Hanum