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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURTEKSI Ensiklopedia Education Review Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik SIASAT Journal Community Development Journal: Jurnal Pengabdian Masyarakat Brahmana : Jurnal Penerapan Kecerdasan Buatan Pelita Masyarakat Jurnal Scientia Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Fokus Manajemen Empowerment: Jurnal Pengabdian Masyarakat Proceeding of The International Conference on Economics and Business International Conference on Sciences Development and Technology International Journal of Economics and Management Research Indo-Fintech Intellectuals: Journal of Economics and Business International Journal of Management, Economic and Accounting
Hernawaty Hernawaty
Universitas Pembangunan Panca Budi
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PERSEPSI PELAKU UMKM DESA PEMATANG SERAI KABUPATEN LANGKAT TERHADAP LEMBAGA KEUANGAN MIKRO SYARIAH Heriyati Chrisna; Hernawaty Hernawaty; Noviani Noviani
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This study aims to determine how the perception of UMKM in the village of Pematang Serai Tanjung Pura District Langkat Regency on Syariah Microfinance Institutions (LKMS). This research is descriptive research with a qualitative approach. The data collection technique is in the form of primary data consisting of documentation, interviews, and questionnaires. Questionnaires were distributed to 12 UMKM in the village of Pematang Serai. Samples as many as 12 people were chosen because indeed the number of UMKM players who were members of the Pucuk Lemonger's UMKM community were only 12 people because they were only formed by several time ago. The results showed that the perpetrator of the UMKM of the village of Pematang Serai Village included in the category that was still not good / low because UMKM players were still not so understanding the characteristics and services provided by sharia financial institutions. They still assume that this syariah microfinance institution is almost the same as conventional bank financial institutions that apply high interest so that they are afraid of the risks caused if they cannot afford loans. It is necessary to socialize from universities, especially the Pancabudi Development University to provide an understanding of them related to Islamic microfinance institutions to resolve the issue of business capital in particular
FAKTOR - FAKTOR YANG MEMPENGARUHI MINAT BERWAKAF TUNAI PADA JAMAAH MAJELIS TAKLIM ISTIQOMAH KELURAHAN TANJUNG SARI MEDAN Heriyati Chrisna; Noviani Noviani; Hernawaty Hernawaty
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Sebagai tindak lanjut dari lahirnya Undang-undang Wakaf, beberapa bank syari’ah dan lembaga pengelola wakaf meluncurkan produk dan fasilitas yang menghimpun dana wakaf dari masyarakat. Seperti Baitul Mal Muamalat, meluncurkan Waqaf Tunai Muamalat (Waqtumu), Dompet Dhuafa Republika meluncurkan Tabung Wakaf Indonesia (TWI), dan Pos Keadilan Peduli Umat (PKPU) juga meluncurkan wakaf uang. Lembaga Wakaf Majelis Ulama Indonesia (MUI) menilai potensi wakaf di Indonesia amatlah besar, apalagi 85% masyarakat Indonesia adalah muslim. Lebih lanjut, laporan menunjukkan potensi aset wakaf tunai per tahun mencapai lebih dari Rp100 triliun, dengan realisasi sekitar Rp 400 miliar di tahun 2018. Data terakhir menunjukkan bahwa potensi wakaf di Indonesia mencapai Rp300 triliun dengan realisasi yang baru mencapai sekitar Rp500 miliar. Rendahnya realisasi wakaf tunai ini disebabkan masih rendahnya pemahaman masyarakat muslim tentang wakaf tunai ini. Penelitian ini dilakukan pada jamaah majelis ta’lim Istiqomah yang berada di kelurahan Tanjung Sari Medan. Hasil dari penelitian ini adalah bahwa faktor – faktor yang meliputi pendapatan , religiusitas dan pengetahuan berpengaruh positif dan signifikan terhadap minat berwakaf tunai pada jamaah majelis ta’lim Istiqomah sedangkan faktor norma subjektif berpengaruh negative dan tidak signifikan terhadap minat berwakaf tunai pada jamaah majelis ta’lim Istiqomah. Secara simultan ,faktor pendapatan, norma subjektif, religiusitas dan pengetahuan berpengaruh terhadap minat berwakaf tunai pada jamaah majelis ta’lim Istiqomah. Faktor pendapatan, norma subjektif, religiusitas dan pengetahuan mampu menjelaskan minat berwakaf tunai pada jamaah majelis ta’lim Istiqomah sebesar 65,6% sedangkan sisanya sebesar 34,4% dijelaskan oleh faktor atau variabel lain yang tidak termasuk dalam penelitian ini.
ANALISIS PREDIKSI KEBANGKRUTAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA PT. RAMAYANA LESTARI SENTOSA Tbk Hernawaty Hernawaty; Intan Kumala Sari; Yunita Sari Rioni
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini bertujuan untuk memprediksi dan manganalisis potensi kebangkrutan dengan menggunakan metode Altman Z-Score pada PT.Ramayana Lestari Sentosa Tbk periode 2008-2018 yang disebabkan oleh kerugian atau masalah yang ada perusahaan tersebut. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Data yang digunakan adalah data sekunder berupa laporan keuangan PT.Ramayana Lestari Sentosa Tbk pada periode tahun 2008 sampai dengan 2018. Dengan menggunakan lima variabel yang mewakili working capital (X1), retained earnings (X2), EBIT (X3), BVE (X4) dan Sales (X5). Hasil penelitian menunjukkan : dari perhitungan nilai Z-Score yang dihasilkan tahun 2008-2018 pada PT.Ramayana Lestari Sentosa Tbk berada dalam kategori sehat yaitu dengan menghasilkan nilai Z-Score di atas 2,9. Hasil ini menunjukkan bahwa perusahaan dari tahun 2008-2018 tidak mengalami kebangkrutan
TRANSAKSI VALAS DALAM PERSPEKTIF KONVENSIONAL DAN SYARIAH Hernawaty Hernawaty; Heriyati Chrisna; Noviani Noviani
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini bertujuan untuk menelusuri dasar hukum transaksi valas syariah, mekanisme transaksinya agar terhindar dari riba dan kelebihan transaksi valas syariah dibandingkan konvensional. Diharapkan penelitian ini menjadi masukan untuk para pelaku transaksi valas agar menjadi bahan pertimbangan sebelum melakukannya. Penelitian ini dilakukan dengan mengkaji beberapa literatur dan sumber-sumber informasi terkait untuk dibahas. Yang menjadi pertanyaan penelitian disini adalah bagaimana hukum transaksi valas menurut Islam. Bagaimana mekanisme pelaksanaannya agar terhindar dari riba. Apa yang menjadi kelebihan transaksi valas secara syariah dibandingkan dengan konvensional. Kesimpulan dari penelitian ini didapat bahwa transaksi valas secara syariah diperbolehkan hanya untuk transaksi spot saja yang disertai underlying karena pelaksanaannya tunai (maksimal 2 hari). Dasar hukumnya ada pada Al Qur’an surah Al Baqarah ayat 275, Hadist, dan Ijma. Adapun mekanisme pelaksanaannya harus memenuhi rukun dan syarat. Rukunnya terdiri dari adanya penjual dan pembeli (aqidain), uang/harta dan barang yang dibeli (ma’qud alaih) serta adanya lafaz (ijab dan qabul). Sedangkan syarat sah transaksi valas secara syariah adalah pertukaran tersebut harus dilakukan secara tunai, kemudian harus dihindari jual beli bersyarat, serta tidak dibenarkan menjual barang yang belum dilunasi atau dengan kata lain tidak dibenarkan jual beli tanpa hak pemilikian (bai’ al-Fudhuli). Kelebihan transaksi valas secara syariah dapat dilihat dari ketentuannya yang mengharuskan tunai dan memiliki underlying sehingga dapat meminimalkan risiko.
Penyuluhan Jual Beli Kredit Secara Syariah Pada Pelaku UMKM Di Desa Pematang Serai Langkat Heriyati Chrisna Chrisna; Hernawaty Hernawaty; Noviani Noviani
Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Maret 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

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Abstract

In the Qur'an, Allah has affirmed that man spends his wealth in the right way according to sharia, as contained in Surah Al-Baqarah verses 195, 212 and 275 and Surah An-Nisa verse 29 which can be used as a proposition about the halal buying and selling of credit although not specifically because indeed in the Qur'an there is not a single verse that specifically explains the law of this transaction,  But this proposition can at least make Muslims calmer because of the general and universal meaning. The devotion program in the form of counseling runs smoothly and is followed enthusiastically by MSME actors Pucuk Serai. The program that is run has been able to motivate MSME actors Pucuk serai Pematang Serai village to understand sharia law from credit buying and selling transactions. In the future it is recommended that re-counseling with other materials, especially muamalah.
Sosialisasi Wakaf Tunai Pada Majelis Taklim Istiqomah Kelurahan Tanjung Sari, Medan Heriyati Chrisna; Hernawaty Hernawaty; Noviani Noviani
Pelita Masyarakat Vol 3, No 1 (2021): Pelita Masyarakat, September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v3i1.5634

Abstract

This community service was carried out in the Majelis  Taklim  Istiqomah which is a maternal recitation group in Tanjung Sari Medan Village. This pemeral in the Majelis  Taklim  Istiqomah departed from the results of the research that had been carried out. The results of the study proved that the factors that included revenue, religiusity and knowledge had a positive and significant effect on the interest in cash in the congregation of the Majelis  Taklim  Istiqomah while the subjective norm factor had a negative and insignificant effect on the interest in cash in the congregation of the Majelis  Taklim  Istiqomah. Simultaneously, income factors, subjective norms, religiosity and knowledge influence the interest in working in cash in the jamaah Majelis  Taklim  Istiqomah. Revenue factors, subjective norms, religiusity and knowledge are able to explain the interest in cash in the pilgrims of the Majelis  Taklim  Istiqomah amounted to 65.6% while the remaining 34.4% is explained by other factors or variables which are not included in this study. From the initial observation and interview results with some members of the recitation and reinforced with the results of the research can be taken by a conclusion that the knowledge of the mothers of taklim assemblies about cash waqf still very low, can even be said to be very low, because they still argue that waqf only in the form of mosques, graves or schools. From these problems, the service team has socialized the cash waqf in the mothers of Majelis  Taklim  Istiqomah, and the socialization went smoothly and followed by being very enthusiastic about the the mothers of Majelis  Taklim  Istiqomah.
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

Abstract

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.
Analisa Penggunaan Forward Contract Hedging pada Nilai Ekspor Barang Ekonomi Provinsi Sumatera Utara Hernawaty Hernawaty; Heriyati Chrisna; Junawan Junawan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 3 (2020): (SEPTEMBER)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v1i3.48

Abstract

This study aims to determine the benefits of using forward contract hedging on the export value of economic goods in North Sumatra Province 2018-2019. This research is quantitative descriptive. The object of research used is the exchange rate difference from receivables from export transactions of economic goods of North Sumatra Province in 2018-2019. The data source used is secondary data obtained from the official website of BPS North Sumatra Province (sumut.bps.go.id) and Bank Indonesia (www.bi.go.id). The data analysis technique uses descriptive techniques by describing the stages of the forward contract systematically. The formula used in calculating the forward contract is Eiteman's formula and Jeff Madura's formula. The results show that forward contract hedging is more effective in 2019 (when the Rupiah exchange rate against the USD is more stable) than in 2018 (when the Rupiah exchange rate against the USD tends to fluctuate in an extreme manner)
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

Abstract

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.
Enhance Marketing Fresh Fruit in Sambu Market Medan North Sumatera Lasrotua Effendi Hasibuan; Miftah El Fikri; Hernawaty
SIASAT Vol. 7 No. 3 (2022): Siasat Journal, July
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/siasat.v7i3.124

Abstract

The fresh fruit business at the certain Shop at the Sambu market has the field been around for a long time, namely since 1997 with a workforce of 3 people from their family members. The fresh fruit business has a fairly high market opportunity among the businesses in Medan's Sambu market, due to a large number of buyers and a large number of enthusiasts, but the Covid 19 has had a major impact on the declining sales lately, plus other shops. other fruit shops, know the advantages of marketing fresh fruit. Collecting data using interview instruments and questionnaires using the variables of imaging, product quality, price, and customer loyalty. The data analysis method is a combination of qualitative and quantitative methods which is an approach in research that combines and connects quantitative and qualitative research methods. This study used 60 samples taken from respondents. adjusted R Square number of 0.973 which can be called the coefficient of determination which in this case means that 97.3% of customer loyalty can be obtained, Product Quality and Price. While the remaining 100% - 97.3% = 2.7% is explained by other factors or variables outside the model. Such as Place, Service, promotion, etc.
Co-Authors , Miftah El Fikri , Yunita Sari Rioni Afifah, Nur Ahmad Fadlan Bagus Pangestu Cahyo Pramono Clara Merya Dini Julia Sari Dini Julia Sari Dita Syafira Efrizal Adil Eka Putri Istiqomah Eky Ermal M Eva Nanda Wulandari Fadhilah Anisyah Heriyati Chrisna Heriyati Chrisna Heriyati Chrisna Heriyati Chrisna Heriyati Chrisna Heriyati Chrisna Chrisna Intan Kumala Sari Junawan Junawan Lasrotua Effendi Hasibuan Lisa Lutfiyah Nasution Listina br Tamba Manullang, Ica Delina Maya Macia Sari Miftah El-Fikti Najla Lubis Namira Purba Niken Wulandari Noviani Noviani Nur Afifah Nur Afifah Patwa Nirmala Ramadhan Harahap Ramadhan Ramadhan Rianto, Hartato Sari, Dini Julia Sela Selvia Sri Wahyuni Sri Wahyuni Vina Arnita Wahyuni, Sri