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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
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Analysis of Cryptocurrency Financial Reporting Based on PSAK Ayu Kurnia Sari; Vina Arnita; Hendra Saputra; Oktarini Khamilah Siregar; Rica Cahya Amalya
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 1 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i1.171

Abstract

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.
The Effect of Financial and Macroeconomic Performance on Stock Value in Companies in the Restaurant, Hotel and Tourism Sub-Sector Companies Listed on the IDX During the Covid-19 Pandemic Amalia, Rizky; Arnita, Vina
Journal of Community Research and Service Vol. 8 No. 2: July 2024
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v8i2.63274

Abstract

This research aimed to determine the influence of return on equity, earnings per share, debt to equity ratio, inflation, exchange rate, and interest rate both partially and simultaneously on stock value in the Restaurant, Hotel, and Tourism Sub-Sector Companies Listed on the Indonesia Stock Exchange during the Covid-19 Pandemic. The population of this research consisted of 35 companies, with a sample of 26 companies. The analysis technique used panel data regression with the Eviews 9.0 application. The regression model used was the Random Effect Model (REM). The data used were from the first to the fourth quarter of 2020 to 2021 and the first quarter of 2022. The results of the research showed that only the earnings per share variable had a partially positive and significant effect on the stock value of the Restaurant, Hotel, and Tourism Sub-Sector Companies listed on the Indonesia Stock Exchange during the Covid-19 Pandemic. Meanwhile, the variables of return on equity, debt to equity ratio, inflation, exchange rate, and interest rate did not have a significant effect. Simultaneously, all variables of return on equity, earnings per share, debt to equity ratio, inflation, exchange rate, and interest rate had a positive and significant effect on stock prices. The variables of return on equity, earnings per share, debt to equity ratio, inflation, exchange rate, and interest rate contributed only 8.97% to the formation of stock prices and had a weak relationship with stock prices.
Optimalisasi Pembuatan Laporan Keuangan Desa dengan Penggunaan Aplikasi Komputerisasi Arnita, Vina
Journal of Social Responsibility Projects by Higher Education Forum Vol 5 No 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v5i2.6319

Abstract

This study aims to analyze the effect of directing the use of communication applications on improving employee performance in a company. With the development of information technology, digital communication applications have become the main means of facilitating interaction and collaboration between employees. However, the application of these applications is often less than optimal without proper direction. This study used a quantitative approach with an experimental design, where the respondents consisted of 100 employees divided into two groups: an experimental group that was briefed on the intensive use of communication applications and a control group that was not briefed. Data was collected through a survey that measured employee performance before and after the briefing as well as the level of comfort and understanding of the application. The results showed that briefing the use of communication applications can effectively improve employee performance in terms of response speed, team collaboration and task completion. This study suggests the importance of ongoing training and briefings to maximize the benefits of communication apps in the workplace.
PEMBELAJARAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN APLIKASI ZAHIR UNTUK BUMDES DI DESA PEMATANG SERAI Arnita, Vina; Tharo, Zuraidah; Syafitri, Auna
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 5 (2024): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i5.1776-1781

Abstract

Penelitian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengelolaan keuangan Badan Usaha Milik Desa (BUMDES) di Desa Pematang Serai melalui pembelajaran laporan keuangan dengan menggunakan aplikasi Zahir. Metode pembelajaran yang digunakan meliputi pelatihan langsung serta pendampingan dalam penggunaan aplikasi Zahir untuk pencatatan keuangan dan pembuatan laporan keuangan yang akurat dan terperinci. Selama pelaksanaan pengabdian, dilakukan tahapan analisis kebutuhan, pelatihan, pendampingan, dan evaluasi untuk memastikan keberhasilan implementasi program. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan pengelolaan keuangan BUMDES, serta peningkatan efisiensi dan transparansi dalam penyusunan laporan keuangan. Dengan demikian, penelitian ini memberikan kontribusi positif dalam memperkuat perekonomian desa dan meningkatkan kesejahteraan masyarakat Desa Pematang Serai melalui penguatan kapasitas pengelolaan keuangan BUMDES.
PEMAHAMAN MEMBUAT LAPORAN KEUANGAN DAN PEMAHAMAN PELAPORAN WAJIB PAJAK UMKM DI PASAR RAWA GEBANG KABUPATEN LANGKAT Arnita, Vina; Nurhayati, Siti; Tambunan, Yuliati; Indriani, Yunia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 10 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i10.3869-6174

Abstract

Posisi ini akan membantu Kelompok Tani Rawa dengan solusi pelaporan keuangan yang dapat diberikan oleh peneliti. Peneliti mengunjungi Desa Rawa di Geban pada saat layanan ini diluncurkan, dan kelompok tani Rawa menjelaskan kelebihan dan kekurangan UMKM. Mereka menjelaskan kekurangan mereka selama kunjungan tersebut. Ada banyak desa di Rawa yang mendapat subsidi pemerintah. Mereka mempunyai masalah karena tidak mengetahui cara membuat laporan keuangan. Pertanyaan ini membantu peneliti mengurangi kesulitan dalam menulis laporan keuangan. Kekurangan dari kelompok petani UMKM ini adalah mereka hanya berstatus pelajar SMA sehingga belum mengetahui cara membuat laporan keuangan yang baik. Peneliti memberikan kelas akuntansi dan pembukuan untuk membantu petani memahami laporan keuangan. Ini akan dimuat di surat kabar setelah memahami perhitungan terbaru. Anda akan dapat memasukkan laporan keuangan dengan mengisi akun dan jurnal Anda.
Sosialisasi Wisata Mangrove di Desa Pasar Rawa Kecamatan Gebang Kabupaten Langkat Rahmadhani Fitri; Siti Nurhayati; Vina Arnita
MARHALADO : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 3 (2023): Agustus: MARHALADO: Jurnal Pengabdian kepada Masyarakat
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/marhalado.v1i2.24

Abstract

Langkat Regency is one of the districts in North Sumatra Province with interesting tourist destinations to visit. This makes Langkat Regency potentially able to develop tourist attractions.  One of the tourism objects that has the potential to be developed is in Pasar Rawa Village. This service activity aims to increase the knowledge of the Pasir Rawa Village community regarding the role and function of Mangroves as a tourist attraction. This beach tourism potential will attract visitors if it is planned according to the safety and comfort of visitors without damaging the ecology. The method of approach offered in community service is socialization with lectures and discussions. The results of this study increase understanding of the role and function of Mangrove forests as an attractive tourist attraction and the strategy of promoting potential village tourism can be implemented well. Where the community can understand the magnitude of coastal potential that can be used as a source of tourist objects. The high enthusiasm of the community in community service activities is a benchmark for the success of this service.
PENGUATAN EKONOMI NELAYAN MELALUI PEMBENTUKAN KOPERASI SYARIAH NELAYAN DI DESA SUKA JAYA KABUPATEN BATUBARA ( ANALISIS SWOT) Chrisna, Heriyati; Noviani, Noviani; Arnita, Vina; Khairul, Khairul
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 7 (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.v9i7.2022.2677-2685

Abstract

Desa Suka Jaya adalah salah satu desa pemekaran dari desa induk Bagan Dalam Kecamatan Tanjung Tiram Kabupaten Batu Bara, yang mayoritas penduduknya  Sesuai dengan salah satu misi desa  pemerintahan desa Suka Jaya yaitu meningkatkan ekonomi masyarakat dan perekonomian desa, dalam upaya menciptakan desa yang sejahtera dan mandiri, dan memperkuat perekonomian nelayan, dirasa perlu untuk membentuk suatu perkumpulan untuk memberikan nilai tambah terhadap nelayan dengan cara membentuk koperasi syariah. Potensi pembentukan koperasi syariah akan dianalisis dengan tehnik analisis SWOT. Dari tehnik analisis SWOT yang dilakukan terhadap potensi pembentukan koperasi syariah di desa Suka Jaya dapat dilihat bahwa pada unsur Kekuatan ada 4 point , Kelemahan ada 5 point, Peluang memiliki 5 point dan Ancaman ada 2 poit. Kalau dilihat dari sisi jumlah point, Kekuatan dan Peluang memiliki point yang lebih besar , dibandingkan dengan Kelemahan dan Ancaman, faktor Kelemahan menjadi sesuatu yang masih memerlukan penjajakan lebih lanjut, dan diperlukan kerjasama antara pemerintah desa , dinas koperasi dan para akademisi khususnya dari bidang syariah untuk dapat sama – sama bekerjakeras untuk mewujudkan lahirnya koperasi syariah nelayan demi untuk memperkuat ekonomi masyarakat nelayan di desa Suka Jaya kabupaten Batubara ini.
The Application of Government Accounting Standard towards Quality Village Government Financial Statement Arnita, Vina; Zainal, Siti Rohaida Mohammed
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8451

Abstract

This study aims to examine the application of Public Accounting Standards (PAS) towards the quality of local government financial statements, with a specific case study in Sidodadi Village. The research uses a quantitative approach, employing survey methods with questionnaires distributed to financial managers in local government institutions, particularly those involved in financial reporting within the village administration. The data were analyzed using simple linear regression analysis to test the relationship between PAS implementation and financial statement quality.The findings reveal that the effective application of PAS significantly improves the reliability, relevance, and comparability of local government financial reports. In the case of Sidodadi Village, the consistent use of PAS strengthens reporting practices, ensuring that financial statements accurately reflect village financial activities. Furthermore, compliance with PAS enhances transparency and accountability, thereby increasing stakeholder trust, particularly among community members and supervisory agencies.The originality of this research lies in its focus on the village-level government context, which has received relatively limited attention compared to studies on central government or private sector financial reporting. Additionally, it provides empirical evidence from developing country settings, contributing to the global understanding of public sector accounting practices. The practical implication is that policymakers and local government leaders, especially at the village level, should strengthen PAS implementation through training, monitoring, and evaluation to improve financial reporting quality. This will ultimately support better governance, resource allocation, and public service delivery in villages such as Sidodadi.
ANGGARAN PRIBADI DALAM MENENTUKAN K3 DI SMA NEGERI 1 STABAT Franita, Riska; Arnita, Vina
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 3 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i3.%p

Abstract

Perencanana keuangan suatu kegiataan yang dapat merubah kehidupan  seseorang. Tujuan pengabdian ini adalah memberi pengetahuan menegnai pembuatan anggaran pribadi dari sejak dini.  Manfaat pengabdian ini adalah para siswa berminat untuk menata keuangan pribadinya degan membuat anggaran pribadi dan mengetahui keigininan dan kebutuhan didalam mengelola keungan pribadinya.
Sustainable Rice Value Chain and Local Economic Policy: Building Competitiveness in Sidodadi Village Faried, Annisa Ilmi; Arnita, Vina; Ulzannah, Nisa
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.53

Abstract

This study examines the sustainable rice value chain in Sidodadi Village and evaluates how local economic policies can enhance regional competitiveness within Indonesia's agricultural sector. Rice production remains central to rural livelihoods, yet smallholder farmers face persistent challenges, including limited market access, inadequate post-harvest infrastructure, and fragmented policy frameworks. Through a mixed-methods case study approach combining qualitative interviews with 45 stakeholders and quantitative value chain analysis across 120 farm households, this research identifies critical bottlenecks in production, processing, and distribution stages. Findings reveal that coordinated local policies integrating sustainable agricultural practices, cooperative strengthening, and digital market linkages can increase farmer income by 23-31% while reducing environmental degradation. The study contributes two original frameworks: a multi-stakeholder governance model for rice value chains and a localized policy toolkit adaptable to smallholder contexts. Policy implications emphasize decentralized decision-making, investment in agro-processing facilities, and capacity building for farmer organizations. These interventions collectively build competitive advantage while ensuring environmental sustainability and social equity in rural economies.
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