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All Journal Jurnal Ekonomi & Studi Pembangunan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Kajian Akuntansi Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Berajah Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Management, Economic, and Accounting International Journal of Economic Research and Financial Accounting Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Educational Studies and Research Journal International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Global Management: International Journal of Management Science and Entrepreneurship
Handriyani Dwilita
Universitas Pembangunan Panca Budi
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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MEWUJUDKAN KEUANGAN YANG SEHAT MELALUI PENERAPAN PERENCANAAN DAN PENGELOLAAN KEUANGAN KELUARGA MANDIRI Pipit Buana Sari; Handriyani Dwilita
Jurnal Abdi Ilmu Vol 14 No 1 (2021): Jurnal Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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

Abstract

Family financial management is the basis of family financial health, starting with planning to consistent implementation as well as evaluation and feedback. This service activity is a series of service and research activities carried out by the implementing team in hamlet 20. Previously the team had conducted research related to community financial literacy, especially women or housewives in hamlet 20, Klambir Lima Kebun village. Then it was continued by carrying out community service activities in the form of a training workshop on making shredded vegetables made from vegetables, namely shredded banana and papaya fruit. From the series of three activities, it is hoped that women or housewives will have a direction towards financial independence. The team then carried out further service activities, namely socializing the use of the budget and managing family finances. This activity is in accordance with the objectives conveyed by the OJK for a prosperous family, the financial planning book reference from the OJK is used in this activity. The result of this activity is that housewives still find it difficult to start implementing the science that the team conveys, because it is a smelly thing and really needs desire and consistency. However, the housewives in Dusun 20 welcomed our presentation when we explained the advantages of having a good financial plan to achieve a more prosperous family. The problem of family welfare lies not only in the amount of sufficient income but also in healthy financial management
Prospek Financial Technology (FINTECH) di Sumatera Utara Dilihat Dari Sisi Literasi Keuangan, Inklusi Keuangan dan Kemiskinan Pipit Buana Sari; Handriyani Dwilita
Kajian Akuntansi Volume 19, No. 1, 2018
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v19i2.3507

Abstract

Abstract. The access to the formal financial system in Indonesia reaches only 52% of the total population. The National Strategy for Inclusive Finance (SNKI) as stipulated in Presidential Decree No. 82 of 2016 is targeting financial inclusion index by 75% in the year 2019. One way to rapidly expand financial inclusion is to utilize the technology. The access to financial services can help people to get out of poverty. The research method used is a comparative study conducted through a collection of articles, journals and other information sources. This study is explorative and qualitative due to the limited of structured data. This study aims to view the potential of fintech in North Sumatra in terms of financial literacy, financial inclusion, and poverty. The research results that fintech can thrive in Sumatra Utara.Literacy and financial inclusion can be well developed.Electronification has run well which can be seen from the payment of salaries of civil servants (PNS) from cash into non-cash. The growth of Third Party Fund also increased but only in the cities of Medan and has not reached other cities yet. The population of poverty level also showed a decline.Keywords: Financial Literacy, Financial Inclusion, FintechAbstrak. Akses ke sistem keuangan formal di Indonsia secara nasional hanya menjangkau sekitar 52% dari total jumlah penduduk. Strategi Nasional Keuangan Inklusif (SNKI) yang tertuang dalam Peraturan Presiden Nomor 82  tahun 2016 menargetkan pencapaian indeks inklusi keuangan sebesar 75% ditahun 2019. Salah satu cara untuk memperluas inklusi keuangan secara cepat adalah dengan memanfaatkan teknologi. Adanya akses terhadap layanan keuangan dapat membantu masyarakat untuk dapat keluar dari kemiskinan. Adapun Metode penelitian yang dilakukan merupakan studi komparasi melalui kumpulan artikel, jurnal serta sumber informasi lainnya. Kajian ini bersifat eksploratif dan kualitatif mengingat terbatasnya data kuantitatif yang terstruktur.Tujuan penelitian ini sendiri melihat potensi fintech di Sumatera Utara dari sisi literasi keuangan, inklusi keuangan dan kemiskinan. Dari hasil penelitian dapat dilihat fintech dapat berkembang pesat di Sumatera Utara. Literasi dan inklusi keuangan berkembang baik. Elektronikasi dan pemanfaatan digital technologies sudah berjalan cukup baik, diantaranya dilihat dari pembayaran gaji pegawai negeri maupun swasta dari tunai menjadi non tunai, serta penggunaan kartu dan uang elektronik. Dari sisi perbankan, Pertumbuhan Dana Pihak Ketiga juga mengalami peningkatan tetapi hanya di kota Medan dan belum merata ke kota lainnya. Tingkat Jumlah penduduk miskin juga menunjukan penurunan, khususnya di daerah pedesaan. Faktor-faktor tersebut mencerminkan potensi pengembangan penerapan fintech di Sumatera Utara sangat mendukung.Kata Kunci: Literasi Keuangan, Inklusi Keuangan, Fintech
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.112 KB) | DOI: 10.34007/jehss.v3i2.345

Abstract

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
Persepsi Pelaku Usaha Gula Merah Atas Pentingnya Laporan Keuangan untuk Memprediksi Kelangsungan Usaha Handriyani Dwilita; Pipit Buana Sari
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i3.537

Abstract

MSME problems include marketing, product development, financial management, human resource quality and technology. Managing business finance is an important point that can support maximizing the progress of MSME businesses, but not infrequently financial management does not receive special attention and tends to be ignored. One form of financial management that has been carried out is the availability of reliable business financial reports as accounting information to support financial decision making. This study aims to dig deeper into the perceptions of brown sugar business actors in 10 Kota Pari villages, Deli Serdang Regency. The research results are expected to be one of the answers that provide an overview of the condition of MSME actors and provide answers to the unavailability of financial reports for most of the MSME in Indonesia. This research is a qualitative descriptive study, using interview techniques to 10 samples selected using purposive sampling method. The results of the study revealed that overall the perception of brown sugar business actors on the importance of financial reports for predicting business continuity is still very low
ANALYSIS OF FINANCIAL PERFORMANCE PT. SALIM IVOMAS PRATAMA, TbkANALYSIS OF FINANCIAL PERFORMANCE PT. SALIM IVOMAS PRATAMA, Tbk Dwilita, Handriyani
Accounting and Business Journal Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v1i1.945

Abstract

Financial performance is one measure or assessment of the success of a company's management. The measurement of financial performance assessment in this study uses financial ratio analysis. This study aims to assess the financial performance of PT.Salim Ivomas Pratama Tbk as seen from the ratio of debt to equity, debt to assets, total assets turn over, return on investment and return on equity. The analysis used is descriptive analysis to provide an overview and interpretation of research objects with existing reality. The research sample uses the financial statements for the period 2010 to 2016. The research results note that the analysis of the solvency ratio measured from Debt to Equity and debt to Asset is solvable (safe). The ratio of company activity measured based on the ratio of total asset turnover is still in the good category even though during the period 2010-2016 the total asset turnover of the company experienced fluctuations. While the profitability ratio measured by the ratio of return on investment and return on equity tends to decrease.
The Effect of Nim, Npl, Firm Size and Exchange Rate on Profitability with Car as an Intervening Variable in the Company Conventional Banking Sector Registered In Indonesia Stock Exchange 2015-2019 Period Dwilita, Handriyani; Mingka, Alfan Yuharbi
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4052

Abstract

Purpose: The purpose of this study was to determine the effect of NIM, NPL, Firm Size and Exchange Rate on ROA with CAR as the intervening variable. The problem in this research is the finding of inconsistencies between theory and the phenomena behind the change in ROA. Methods: The data analysis method used in this study is multiple linear regression analysis, classical assumption test, and Sobel test to determine the effect of mediation (intervening). Findings: Based on the results of the study, it is known that NIM has no effect on CAR with a significance value of 0.092 ≥ 0.05 and NIM has an effect on ROA with a significance value of 0.000 ≤ 0.05. NPL has an effect on CAR with a significance value of 0.006 ≤ 0.05 and NPL has an effect on ROA with a significance value of 0.000 ≤ 0.05. Firm Size has an effect on CAR with a significance value of 0.021 ≤ 0.05, and Firm Size has an effect on ROA with a significance value of 0.002 ≤ 0.05 and Exchange Rate has no effect on CAR with a significance value of 0.757 ≥ 0.05 and Exchange Rate has no effect on ROA with a significance value of 0.949 ≥ 0.05. Meanwhile, for the two regressions, NIM, NPL, Firm Size and Exchange Rate have a simultaneous effect on CAR and ROA with a significance value of 0.001 and 0.000. Based on the results of the Sobel test and t arithmetic, it was found that the CAR variable was not able to mediate the effect of NIM, NPL, Firm Size and Exchange Rate on ROA. Originality: This study adds an intervening variable (mediation) in order to determine whether CAR is able to mediate the effect of NIM, NPL, Firm Size and Exchange Rate on ROA.
PENGARUH RASIO RETURN ON ASSET, EARNING PER SHARE DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN F&B TERDAFTAR DI BEI Fatricia, Vinola Aura; Fachruddin, Wan; Dwilita, Handriyani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.603

Abstract

The purpose of this study is to examine the impact of return on assets, earnings per share and debt-to-equity ratios on the stock prices of F&B companies listed on the IDX during 2019-2022. The population in this study was F&B companies listed on the IDX, with a total sample of 25 companies. The sampling technique used in this study was purposive sampling. The research method used is associative with data sources in the form of secondary data. The data analysis technique used is statistical data processing. The results of this study indicate that the independent variables, namely ROA, EPS and DER ratios, simultaneously have a significant impact on the share prices of F&B companies listed on the IDX during the period 2019-2022.
Literature Review : The Role of Forensic Audit, Investigative Audit, Auditor Competence, Spiritual Intelligence and Information Technology on Fraud Detection Abel Desiyanti Manik; Elisa Cici Prisilia; Juana Dewi Maharani; Handriyani Dwilita
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1203

Abstract

This study aims to analyze the role of forensic audit, investigative audit, auditor competence, spiritual intelligence, and information technology in detecting fraud. Using a qualitative method with a literature review, the results showed that forensic auditing is effective in detecting and proving fraud through investigative techniques, while investigative auditing focuses on identifying modus operandi and collecting evidence. Auditor competence, which includes technical expertise, accounting, and legal understanding, is critical to uncovering fraud. Spiritual intelligence helps auditors maintain integrity, while information technology supports fraud detection through data management systems and audit software. Synergy between all these factors is necessary to improve fraud detection and prevent further losses to the company. This research is expected to contribute to the development of more effective audit methods to reduce the risk of fraud.
ANALISIS PERANAN AUDIT FORENSIK TERHADAP KASUS PT. DUTA PALMA GROUP Daharo, Muhammad Irvan Ayang; Br Bangun, Riskana Natalia; Br Subakti, Rifka Sari; Dwilita, Handriyani
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4868

Abstract

This study explores the role of forensic audits in identifying alleged fraudulent acts in PT. Duta Palma Group, a large company in the agribusiness sector in Indonesia. This case involves legal irregularities related to land management, finance, and authority that cause significant state losses, including ecological impacts. The study uses a qualitative approach based on document analysis from official investigation and audit reports. The findings show that forensic audits are effective in uncovering manipulation of financial statements, tracking suspicious fund flows, and uncovering money laundering through cross-border shell company structures. State losses, which include economic and environmental aspects, are estimated to reach hundreds of trillions of rupiah. This study emphasizes the importance of forensic audits as an instrument to encourage accountability and transparency, especially in the agribusiness sector. Prevention efforts require strengthening internal supervision, developing the capacity of auditors, and strict law enforcement.
PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR FOOD & BEVERAGE PADA BURSA EFEK INDONESIA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIBEL MODERASI Sati, Mutiara Laras; Dwilita, Handriyani; Fachruddin, Wan
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 7, No 2 (2024): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v7i2.2412

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage dan likuiditas terhadap profitabilitas dengan ukuran Perusahaan sebagai variabel moderasi. Sampel penelitian ini berjumlah 19 perusahaan sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia, periode tahun 2020 hingga 2023. Teknik analisis data yang digunakan dalam penelitian ini menggunakan metode analisis data Partial Least Square (PLS).  Hasil penelitian menunjukkan: Leverage berpengaruh signifikan terhadap profitabilitas hal ini dapat dilihat dari nilai t-statistik sebesar 6.311>2.09302. Likuiditas berpengaruh signifikan terhadap profitabilitas hal ini dapat dilihat dari nilai t-statistik 3.450 >2.09302. Ukuran perusahaan memperkuat pengaruh Leverage terhadap profitabilitas hal ini dapat dilihat dari nilai t-statistik 2,069 >2.09302. Ukuran perusahaan memperkuat pengaruh Likuiditas terhadap profitabilitas hal ini dapat dilihat dari nilai t-statistik 3,377 >2.09302.
Co-Authors , Heriyati Chrisna Abel Desiyanti Manik Aji Haviz Asmaul Husna Azwan Bastian Br Bangun, Riskana Natalia Br Subakti, Rifka Sari Christine Anna Maria Pakpahan Daharo, Muhammad Irvan Ayang Della Chastika Desy Sarina Br Barutu Dinda Rinata Dito Aditia Darma Nasution Doloksaribu, Kristin Natalia Elisa Cici Prisilia Fatricia, Vinola Aura Hasbiyana Haudi Nasution Ivanka, Rara Juana Dewi Maharani Lia Nazliana Nasution M. Fadlan Irfan Damanik M. Irham Ardiansyah S M. Irsan Nasution Mingka, Alfan Yuharbi Pipit Buana Sari Pipit Buana Sari Pipit Buana Sari Pipit Buana Sari, Pipit Buana Putra, M Syukrillah Putri Melani Rani Fitria Rara Ivanka Romida Br Sibarani Sari, Pipit Sati, Mutiara Laras Sherly Marlinda Hutabarat Siburian, Winda Utami Br Tampubolon, Tesalonika Triya Vebrianty Vina Arnita Wan Fachruddin Wiwik Apriani Yurika Aulia