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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Journal of Education, Humaniora and Social Sciences (JEHSS) JCRS (Journal of Community Research and Service) Jurnal Akuntansi Bisnis dan Publik Community Engagement and Emergence Journal (CEEJ) TIN: TERAPAN INFORMATIKA NUSANTARA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Accounting and Business Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Social Responsibility Projects by Higher Education Forum Economics, Business and Management Science Journal Instal : Jurnal Komputer Jurnal Info Sains : Informatika dan Sains Journal of Research in Social Science and Humanities Jurnal Bisnis Mahasiswa Proceeding International Seminar of Islamic Studies Journal of Indonesian Management Journal of Financial and Behavioural Accounting JUrnal Riset Ilmu Pendidikan Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Journal of Trends Economics and Accounting Research Formosa Journal of Sustainable Research (FJSR) Jurnal Nasional Teknologi Komputer Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Proceeding of The International Conference on Economics and Business Gemilang: Jurnal Manajemen dan Akuntansi Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences Innovative: Journal Of Social Science Research Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Wilayah, Kota dan Lingkungan Berkelanjutan Journal of Environmental Economics and Sustainability Marhalado International Journal of Economics and Management Sciences E-Amal: Jurnal Pengabdian Kepada Masyarakat Journal of Management and Economics Research Harmony Management: International Journal of Management Science and Business Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies

Vina Arnita

Universitas Pembangunan Panca Budi

Author-ID : 2561123

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Analisis Pertumbuhan Laba Dalam Rasio Keuangan Pada Pt Semen Indonesia Tbk Vina Arnita; Aulia Aulia; Eky Ermal Muttaqin; Suryani Suryani
Economics, Business and Management Science Journal Vol 1, No 1 (2021): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v1i1.1

This research was aimed to know the effects of variable Current Ratio, Total Assets Turnover, Gross Profit Margin, dan Return on Equity could be used to predict profit growth. The data used were the financial statements. Those were the Statement of Comprehensif Income and Statement of Financial Posisition of 5 basic industry and chemicals companies listed in Indonesian Stock Exchange from 2011 2017. To test hypothesis could be used regression analysis, T-test, F-test, and classical assumption test. The result of research showed that Total Assets Turnover, Gross Profit Margin, dan Return on Equity were significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange while Current Ratio werent significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange.

KEMAMPUAN PEGAWAI BUMDES DALAM MENGAPLIKASIKAN ZAHIR DALAM PEMBUATAN LAPORAN KEUANGAN DI DESA PEMATANG SERAI TANJUNG PURA DI SUMATERA UTARA Vina Arnita; Hernawaty Hernawaty; Eky Ermal M
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i1.118-122

In this dedication the researcher helps provide solutions to Bumdes employees to make financial reports. At the beginning of this dedication, the researchers visited Pematang Village, Lemongrass, Tanjung Pura, and Bumdes employees told of their strengths and weaknesses. The deficiencies faced by them were also explained during the visit. The village residents who were in the area of Lemongrass Temple were one of the villages that received grants from the central government. So the problems that arise they do not understand to make computerized financial statements. With this problem the researchers took part in alleviating their problems in making financial statements. The disadvantage faced by them was that the employees in Bumdes only graduated from high school, so they did not know how to make a correct financial report. Educational background for Bumdes employees makes it difficult for them to understand financial statements, researchers provide learning about accounting and accounts from accounting. After they understand new accounts entered into journals. By completing accounts and journals, then they can enter financial reports through the zahir application.

Pengembangan Kewirausahaan Di SMA Negeri 1 Sunggal Kabupaten Deli Serdang Melalui Kegiatan Pelatihan Akuntansi Dito Aditia Darma Nasution; Handriyani Dwilita; Vina Arnita
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 2, No 2 (2019): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

State Senior High School1 Sunggal Deli Serdang Regency, which has high quality studentshave a high enthusiasm in entrepreneurship so that the potential to be able to bring upsuccessful young entrepreneur. The success of coaching young people into entrepreneurswill increase regional scale economic prosperity in this case in Deli Serdang Regencyeven on a national scale (Indonesian). Activities carried out in this community serviceis in the form of accounting training activities for students of State Senior High School 1 Sunggal Deli SerdangRegency. The purpose of this activity is to develop entrepreneurship for studentsSenior High School 1 SunggalDeli Serdang Regency so that it becomes a successful young entrepreneur.The results of community service activities indicate an increase in knowledgeand accounting skills in entrepreneurship by Senior High School 1 Sunggal Deli Serdang Regency students

ANALISIS KEGIATAN UNIT USAHA SIMPAN PINJAM SYARIAH BUMDES MOZAIK DESA PEMATANG SERAI LANGKAT (PERSPEKTIF SYARIAH ) Heriyati Chrisna; Hernawaty Hernawaty; Vina Arnita
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 4 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i4.2022.1483-1490

Badan Usaha Milik Desa ( Bumdes ) Mozaik yang berada di desa Pematang Serai kabupaten Langkat mempunyai beberapa unit usaha dan salah satunya adalah unit usaha simpan pinjam syariah. Sesuai dengan kata syariah yang melekat pada unit usaha simpan pinjam tersebut , tentu saja kegiatan operasional pembiayaannya harus menggunakan prinsip syariah. Dari hasil analisis yang dilakukan penulis ternyata mekanisme pembiayaan yang berjalan masih belum sepenuhnya mengikuti prinsip syariah, terutama dalam hal biaya jasa yang dibebankan kepada nasabah di luar pokok pinjaman. Dalam hal penyelesaian pembiayaan yang bermasalah unit usaha simpan pinjam ini sudah menggunakan pendekatan kekeluargaan yang sejalan dengan prinsip syariah yaitu memberikan keringanan kepada seseorang yang berutang dengan cara memberikan waktu dan kesempatan sampai orang tersebut mampu untuk melunasi utangnya. Saran yang dapat diberikan penulis adalah sebaiknya unit usaha simpan pinjam menggunakan akad mudharabah yang menerapkan pola bagi hasil dalam menyalurkan pembiayaan pada nasabahnya untuk menghindarkan riba dan memberikan keberkahan pada nasabah dan masyarakat desa Pematang Serai.

PEMANFAATAN E-LEARNING TERHADAP MATA KULIAH BERPRAKTEK PADA MAHASISWA AKUNTANSI UNIVERSITAS TERBUKA DI PROVINSI ACEH Yushita Marini; Nisha Marina; Edy Syarif; Vina Arnita
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 4 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i4.2022.1474-1482

Kegiatan pembelajaran mata kuliah berpraktek dibanyak Universitas termasuk Universitas Terbuka (UT) biasanya dilaksanakan dengan cara tatap muka, namun dikarenakan masa pandemi Covid-19, maka kebijakan pelaksanaan praktek mata kuliah dengan cara online pun dilakukan guna menjaga kesehatan bersama. Melalui aplikasi e-learning.ut.ac.id, Universitas Terbuka (UT) menerapkan mata kuliah berpraktek khususnya bidang akuntansi melalui daring (dalam jaringan). Untuk terus dapat meningkatkan mutu akademik dan pelayanan di masa depan, UT telah mengembangkan kurikulum mata kuliah pembelajarannya dengan melaksanakan praktek mata kuliah ekonomi, khususnya bidang studi akuntansi melalui pemanfaatan e-Learning , tidak lagi hanya melalui praktek tatap muka. Penelitian ini dilakukan untuk mendapatkan informasi pemanfaatan e-learning pada mata kuliah berpraktek, khususnya bidang studi Akuntansi. Penelitian dilakukan dengan menyebarkan instrumen kuisioner kepada para mahasiswa Jurusan Akuntansi Universitas Terbuka yang berada di daerah Provinsi Aceh yang mengambil mata kuliah berpraktek, yaitu Laboratorium Pengantar Akuntansi dan Laboratorium Auditing. Hasil penelitian menunjukkan bahwa pelaksanaan mata kuliah berpraktek online dinyatakan bermanfaat secara positif terhadap perolehan nilai akhir mata kuliah mahasiswa akuntansi yang berpraktek online dengan nilai rata-rata B+. Hal ini menunjukkan bahwa mata kuliah berpraktek dapat dilakukan dengan pemanfaatan pembelajaran melalui e-learning.

Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Makanan dan Minuman Tbk Vina Arnita; Nina Andriany Nasution; Murnihati Murnihati
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 1 (2021): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

The research aims to analyze the influence of the investment opportunity set, profitability and operating leverage on the capital structureof food and beverage companies listed on the Indonesian Stock Exchange for the 2014-2018 period. Determination of samples using purposive sampling with criteria namely food and beverage companies listed on the Indonesian Stock Exchange and those who publish financial statements in a row during the 2014-2018 period, obtained 10 companies that meet the criteria and 5 years of observation to produce 50 samples. The results of the study indicate that the investment opportunity set variable in a negative and not significant effect on capital structure with a significance value of 0,129> 0,05, profitability in a positive and significant effect on capital structure with a significane value of 0,031< 0,05 and operating laverage in a prsial positive and significant effect on capital structure with a significance value of 0,030< 0,05. Investment opportunity set, profitability and operating laverage simultaneously influence the capital structure with a significance value of 0,049 > 0,05. Investment opportunity set, profitability and operating laverage are able to explain the capital structure of 10,5% is expalined by other factors not included in this study.

Pengaruhi Mahasiswa Akuntansi Memilih Enterpreneuship Dengan Menggunakan TPB Di Universitas Medan Vina Arnita; Handriyani Dwilita
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 3, No 2 (2020): Journal of Education, Humaniora and Social Sciences (JEHSS) December
Publisher : Mahesa Research Center

This study examines whether the factors that influence accounting students become entrepreneurs at Panca Budi Development University using the theory of planned behavior. The variables that influence are the influence of independent attitude, the influence of motivation, student's interest in entrepreneurship at the University of Development Panca Budi Medan. Then the data obtained were analyzed using multiple regression analysis, data normality test, multicollinearity test and heterokedasticity test. The method used is a factor analysis test by looking at the effect of each variable.In this study using the theory of planned behavior to see accounting students choose to become entrepreneurs. The results of this study are the existence of a high influence on the three variables using the Planned Behavior theory of accounting students to become entrepreneurs. The influence of the three variables tends to influence students choosing to become entrepreneurs. This phenomenon occurs because many cafes or beverage shops are circulating in the city of Medan. This happens because the opportunity to become an entrepreneur is very large and the owner of the cafe or shop is a student who is in college or has finished college. With a cafe that has sprung up so as to create jobs for students who are in college or who are on an internship

Accountings Students Following Test Certification Accounting Yunior Test In Indonesia Vina Arnita; Heriyati Chrisna
Economics, Business and Management Science Journal Vol 2, No 2 (2022): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v2i2.289

This study aims to prove the factors (economic motivation, career motivation, self-competence, degree motivation) that affect accounting students taking the certification test accounting junior in the accounting study program at the Panca Budi Development University, Medan. Type The data in this research process uses primary data where the data is obtained from several respondents virtually by using a questionnaire in the form of Google Forms (GForms). The population used in this study were all students of the study program accounting for the University of Development Panca Budi Medan with a 2017-2019 stamp of 1,564 student. The sample used was 150 students by using the Purposive Sampling. The test results in this study show: (1) economic motivation significant effect on accounting students taking the accounting junior certification test. (2) career motivation has no significant effect on students taking the junior certification test accountancy. (3) self-competence motivation has no effect on students taking the test accounting junior certification. (4) degree motivation has a significant effect on students following accounting junior certification test.

PENGARUH ORANGTUA TERHADAP MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR MENJADI PROFESI AKUNTAN Vina Arnita
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.v4i2.1818

Dalam penelitian ini menjelaskan bahwa pengaruh orangtua dalam pemilihan karir menjadi profesi akuntan. Mahasiswa akuntansi ini dipengaruh orangtua dalam pemilihan karir yang sama dibidang pekerjaan orangtua. Penelitian ini diambil dibeberapa universitas yaitu Pulau Jawa dan Pulau Sumatera. koresponden yang diambil adalah 680 koresponden dan 15 universitas yang terkenal di Pulau Jawa dan Pulau Sumatera. Dalam penelitian ini menunjukkan pengaruh budaya dari orangtua terhadap mahasiswa akuntansi untuk menjadi profesi akuntan. Budaya dari Indonesia yang memiliki ikatan kuat terhadap orangtua dan anaknya dalam pemilihan karir sebagai profesi akuntan relatif tinggi. Adanya budaya yang dianut dari budaya timur tengah hubungan orangtuaÂ dan anaknya memiliki emosional yang tinggi sehingga orangtua mempunyai andil dalam pemilihan karir untuk anaknya.

Optimization of Profit Sharing Financing in MSME Development in Medan Sharia People's Financing Bank (BPRS) Nina Andriany Nasution; Vina Arnita
Proceeding of The International Conference on Economics and Business Vol. 2 No. 1 (2023): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v2i1.266

Develop MSMEs more quickly through capital facility policies in optimizing financing and obtaining profits with the profit sharing method at the Medan Sharia People's Financing Bank (BPRS). Based on this phenomenon, this research is intended to look at Financing Optimization, Mudharabah Financing and Profit Sharing at the Medan Sharia People's Financing Bank (BPRS). This type of research with a quantitative descriptive approach with secondary data. The data analysis technique used in this study is Multiple Linear Regression Analysis. The results of this study indicate that Optimization of Financing has a positive and significant partial effect on MSME Development, this is done if the objective of optimizing financing is related to profits. Mudharabah financing has a partially positive and significant effect on the development of MSMEs, this occurs because the level of financing can be seen from the increase in sales turnover. Profit Sharing has a positive and significant partial effect on MSME development, because the net profit obtained from MSME activities is shared by looking at the increase in MSME equity (net activation). The most common Micro, Small and Medium Enterprises (MSMEs) faced by companies are Asset development in MSMEs has been defined based on net worth and annual sales results which show that the Micro, Small and Medium Enterprises (MSMEs) segment in Indonesia has a strategically important role in economic development. Government regulations further regulate business development, partnerships, licensing, as well as coordination and control of Micro, Small and Medium Enterprises (MSMEs). Small, medium and micro businesses cannot repay loans to the financial sector, such as banks and non-banks (cooperatives), so there is a risk of default by the debtor (non-payment). On the other hand, liquidity in the financial sector was disrupted by a large increase in member withdrawals, but this was not offset by income from member loan repayments. This had a significant impact on members' distrust in the financial sector, which Financing Optimization, Mudharabah Financing and Profit Sharing have a positive and significant simultaneous effect on MSME Development. The regulation describes the standards for Micro, Small and Medium Enterprises (MSMEs) in Indonesia, namely: a. Micro Enterprises are productive businesses owned by individuals or individual business entities that meet the criteria for small businesses

Co-Authors , Heriyati Chrisna , Oktarini Khamilah Siregar Alfia, Nurul Alfiyah, Sausan Andini Puspita Sari Annisa Putri Athaya, Nada Syifa Aulia Aulia Aulia Aulia Ayu Kurnia Sari Br Bangun, Dini Febriana Chandra, Muhammad Mahardika Chatarina Umbul Wahyuni Daning Indah Lestari Diana, Yana Dito Aditia Darma Nasution Dwi Permatasari Barus Edy Syarif Eky Ermal M Eky Ermal Muttaqin Elyandi, Juli Ermal M, Eky Faried, Annisa Ilmi Fathul Fahrozi Nasution Febriyanti, Susmia Febyola Crisanta Fitri Hasanah Fitri, Rahmadhani Franita, Riska Frennando Dewa Chandika Gultom, Eva Ulina Handriyani Dwilita Hendra Saputra Heriyati Chrisna Heriyati Chrisna Hernawaty Hernawaty Hernawaty, Hernawaty Icha Santika Indriani, Yunia Izzati, Dina Jones Gultom Khairul Khairul, Khairul Kurniawan, Fahmi Larasasti, Sindy Lukna, Yohanes Kevin Manao, Marcella Chintya Marina, Nisha Marini, Yushita Matondang, Adinda Rizki Ramadhana Miranda, Aqilah Muh. Fachrul Muzawwir Murnihati Murnihati Mustika Tupa Sihombing Nabila, Talita Nasution, Fathul Fahrozi Nina Andriany Nasution Nisha Marina Noviani, Noviani Nuraini Nuraini Padang, Ratnauli Panggabean, Ignasius G. K. Panjaitan, Gloria Oktavania Parsi, Citra Putri Balqis, Putri Putri Nazwa Amalia Rahmadayanti, Nabila Rahmadhani Fitri Rahmayanti Rahmayanti Ramadhan, Aditya Ramadhan, Puja Rizqy Ramadhani Fitri Ramadhani, Aditya Rambe, Hasvia Sheilla Aldira Rangkuti, M Ihsan Riansyah Rica Cahya Amalya Rinjani, Vitaliana Risky, Raihan Rizky Amalia Safitri, Tsamara Nayla Salsabila Nadhifa Althaaf Sarah Vika Sabrina Sari, Andini Puspita Saskia, Dwi Putri Sihombing, Dona Silitonga, Juliarta Sinaga, Eki Rosnita Sipayung, Willy Febrian Siti Nurhayati Siti Nurhayati Siti Nurhayati Sitompul, Monika Pebri Yanti Sitorus, Zulham SRI RAHAYU Suganda, Rara Suryani Suryani Susan Alfityah Suwarno Syafitri, Auna Tamba, Rani Rosya Tambunan, Dame Romauli Tambunan, Yuliati Tanjung, Endah Suharlin Ulzannah, Nisa Wahyu Miko Pratama Waldani, Anggi Jumiafitri Wan Fachruddin Wan Fachruddin Widianingsih, Novita Yana Diana Yolanda, Nabila Yuliati Tambunan Yunia Indriani Zahrani, Vista Zainal, Siti Rohaida Mohammed Zuraida Tharo Zuraidah Tharo

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