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RANGKAIAN SISTEM AKUNTANSI UNTUK PERKEMBANGAN UMKM DI DESA KLAMBIR LIMA KEBUN DELI SERDANG Noviani Noviani; Heriyati Chrisna; Hernawaty Hernawaty
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 1 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i1.2023.510-517

Abstract

Penelitian Ini Bertujuan Untuk Memberikan Masukan Kepada Para Umkm Di Desa Klambir Lima Kebun Deli Serdang Mengenai Pentingnya Menggunakan Sistem Akuntansi Dan Membuat Pekerjaan Jauh Lebih Mudah Dan Lancar. Penelitian Ini Mengunakan Data Kualitatif Dengan Melakukan Data Sekunder Dan Data Primer Yangdiambil Dari Desa Klambir Lima Kebun. Hasil Penelitian Ini Diharapkan Dapat Dipergunakan Untuk Dimanfaatkan Pada Umkm .Hasil Penelitisn Ini Menggambarkan System Yang Paling Mudah Umtuk Umkm Desa Klambir Lima Adalah Hui Post Yang Paling Mudah Diaplikasikan Oleh Pengguna Umkm Dikelambir Lima Khususnya Usaha Loundri
PENGARUH LITERASI KEUANGAN SYARIAH TERHADAP PERKEMBANGAN USAHA PELAKU UMKM DI DESA PEMATANG SERAI Heriyati Chrisna; Hernawaty Hernawaty; Noviani Noviani
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 2 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i2.2023.1010-1020

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh dari literasi keuangan syariah yang indikatornya terdiri dari Financial Knowledge, Financial Behaviour dan Financial Attitude terhadap Perkembangan Usaha pada pelaku UMKM di desa Pematang Serai . Sampel pada penelitian ini adalah 25 orang pelaku UMKM yang juga merupakan nasabah dari unit usaha simpan pinjam syariah Bumdes Mozaik desa Pematang Serai.  Temuan penelitian adalah bahwa dari literasi keuangan syariah yang indikatornya terdiri dari Financial Knowledge, Financial Behaviour dan Financial Attitude secara parsial dan simultan tidak berpengaruh signifikan terhadap perkembangan usaha pelaku UMKM di desa Pematang Serai dimana kemampuan ketiga indikator untuk mempengaruhi perkembangan usaha hanya 0,72%.  Masih diperlukan perpanjangan OJK untuk lebih giat lagi turun ke desa desa khususnya untuk meningkatkan index literasi keuangan syariah pada masyarakat khususnya pelaku UMKM.
A COMPARATIVE STUDY OF THE FINANCIAL PERFORMANCE BANKS IN INDONESIA DURING COVID 19 PANDEMIC Hartato Rianto; Hernawaty Hernawaty; Bagus Pangestu
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

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

Abstract

This study will examine the comparison of the financial performance of Islamic commercial banks (BUS) in Indonesia before and after the Covid 19 pandemic. The purpose of this study is to look at the resistance of Islamic commercial tires during the covid 19 pandemic. quantitative. Quantitative method is a research method using numerical data, namely the financial statements of commercial banks and Islamic commercial banks before and after the Covid-19 pandemic in the 2018-2020 financial reporting period, which added emphasis on objective measurement of results accompanied by statistical analysis. LDR is not significantly different between before and during the Covid-19 pandemic, there is an increase in LDR during the Covid-19 pandemic This can be interpreted that the pandemic has an effect on increasing LDR. ROA is not significantly different between before and during the Covid-19 pandemic. This means that the pandemic has no effect on increasing ROA, due to the level of turnover of assets used and operating profit expressed as a percentage and the amount of net sales. CAR is not significantly different between before and during the Covid-19 pandemic, there is an increase in CAR during the Covid-19 pandemic. This can be interpreted that the pandemic has no effect on increasing CAR. In other words, banks listed on the Indonesia Stock Exchange are still able to maintain CAR due to the Covid-19 pandemic.
PELATIHAN PEMBUATAN EKOENZIM BERBAHAN DASAR LIMBAH ORGANIK DI DESA TIMBANG JAYA KECAMATAN BAHOROK Najla Lubis; Hernawaty Hernawaty; Listina br Tamba; Namira Purba
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.20218

Abstract

Ekoenzim atau Eco enzyme (Ec) merupakan produk hasil fermentasi dari limbah bahan organik berupa sayuran atau buah-buahan. Limbah organik dalam rumah tangga banyak dihasilkan oleh masyarakat setiap hari, tidak terkecuali terjadi pada penduduk dan kelompok penduduk di desa Timbang Jaya, kecamatan Bahorok, Kabupaten Langkat, propinsi Sumatera Utara. Tujuan kegiatan pengabdian masyarakat ini adalah untuk melakukan edukasi dalam pengelolaan sampah/limbah diperlukan tambahan informasi dan pengetahuan serta kesadaran kelompok masyarakat tersebut akan pembuatan Ec sebagai salah satu produk multi fungsi, yang dapat mengatasi permasalahan banyaknya limbah atau sampah organik, khususnya dalam rumah tangga. Metode pengabdian yang digunakan adalah Participation Action Research (PAR) melalui tahapan tertentu. Kegiatan pengabdian dilaksanakan dengan beberapa tahapan, yaitu focus group discussion (FGD), sosialisasi kegiatan dan memberikan edukasi melalui ceramah dan diskusi, serta praktek langsung. Hasil dari pelatihan pembuatan Ec ini dapat membantu masyarakat dalam menjaga kebersihan lingkungan, mengelola limbah organik, baik limbah hasil pertanian dan peternakan, maupun limbah rumah tangga. Dengan pelatihan ini, penduduk desa dapat memanfaatkan limbah organik mereka sendiri untuk membuat ekoenzim. Selain mengurangi limbah organik yang masuk ke lingkungan, pelatihan ini juga dapat menciptakan sumber pendapatan tambahan dan meningkatkan kesadaran akan pentingnya menjaga keberlanjutan lingkungan.
Implementation of the Ternakloka Application membership method in increasing livestock sales in Kota Pari Village Wahyuni, Sri; Sari, Dini Julia; Hernawaty, Hernawaty; Afifah, Nur
International Conference on Sciences Development and Technology The 2nd ICoSDTech 2022
Publisher : International Conference on Sciences Development and Technology

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Abstract

Livestock has an important role in improving the economy of rural communities. However, there are still obstacles faced by breeders in Kota Pari Village. The main problems are the sale of livestock, difficulties in promoting livestock or bringing livestock to traditional markets and the involvement of middlemen in the process of buying and selling livestock. Overcoming these problems, the researchers implemented the website-based Ternakloka membership application membership method. The membership method which is based on fuzzy set theory allows for more flexible classification of data into categories. This study tested the Ternakloka application using the membership method in Kota Pari Village. The results of this implementation indicate a significant increase in the availability of livestock information to potential buyers. The evaluation results show that the Ternakloka application with the membership method has succeeded in increasing efficiency and transparency in selling livestock in Kota Pari Village. With better information accessibility and implementation of a more effective marketing strategy, livestock sales have increased which has a positive impact on the economy of the farming community. This research provides evidence that the use of livestock application technology using the membership method can be an innovative solution and has the potential to improve the welfare of farmers and encourage the growth of the livestock industry in rural areas.
Urgensi Disiplin Kerja dan Motivasi dalam Upaya Peningkatan Efektifitas Kerja Pegawai Niken Wulandari; Hernawaty Hernawaty; Sela Selvia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1773

Abstract

This study explores the impact of the work effectiveness of service employees influenced by work discipline and motivation. This study uses a quantitative approach with a survey method. The number of samples for this scientific study is 53 employees. The data collection technique used is a questionnaire. SPSS Version 27 software is used to process the data, involving classical assumption tests as well as multiple linear regression. The results of scientific studies show that employee work effectiveness has a positive and significant impact on work discipline and motivation together. Individually, these two factors have also been proven to have a positive and significant effect. work discipline and work motivation have a very strong relationship with employee work effectiveness, with an R2 value of 0.603. This means that 60.3% of Employee Work Effectiveness can be described by these two variables
The Influence Of Financial Inclusion, Consumptive Lifestyle And Promotion On The Level Of Impulse Shopping In Management Students Of Universitas Pembangunan Panca Budi Medan Manullang, Ica Delina; Hernawaty, Hernawaty
Jurnal Fokus Manajemen Vol 5 No 1 (2025): February
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i1.7993

Abstract

This research aims to test and determine the influence of financial inclusion, consumer lifestyle and promotion on impulsive shopping among students at the Pancabudi Development University, Medan. The method used is a quantitative approach with the help of the SPSS application. This research uses multiple linear regression analysis. The sample in this study was 82 respondents. Primary data collection uses a questionnaire. And the results of this research show that financial inclusion, consumer lifestyle and promotion simultaneously have a positive and significant effect on impulsive shopping among students at the Pancabudi Development University, Medan
Strategic Management of Sharia Hedging in Addressing Risks in the Digital Era Hernawaty; Efrizal Adil; Patwa Nirmala
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i6.665

Abstract

This study aims to explore the strategic management of sharia hedging in addressing risks in the digital era. With the rapid development of technology and digitalization, the Islamic financial sector is faced with new challenges, including market volatility, operational risk, and cyber threats. The methodology used in this study is qualitative analysis and case studies involving several Islamic financial institutions. The results show that the implementation of sharia-compliant sharia hedging strategies not only helps mitigate risks but also enhances institutional competitiveness in an ever-changing environment. The adopted strategies include the use of sharia-compliant instruments such as sukuk and derivative contracts, as well as digital innovation in risk management systems. This study recommends the importance of collaboration between regulators and practitioners to develop a more effective and sharia-compliant hedging framework, as well as the need for education for stakeholders in understanding and implementing hedging strategies in the digital era. These results are expected to make a significant contribution to the development of risk management practices in the Islamic financial industry.
Analysis of Accounting Information Systems and E-Marketing for MSMEs in Pari Village Serdang Bedagai Noviani; Hernawaty Hernawaty; Sri Wahyuni; Miftahurrahman Sinaga
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.2131

Abstract

Micro, Small and Medium Enterprises (MSMEs) are business sectors that consistently develop in the national economy. This research was conducted on MSME actors in the village of Kota Pari Serdang Bedagai, especially palm sugar business actors. This study aims to analyse accounting information systems and e-marketing for MSMEs in Kota Pari Village, Serdang Bedagai. This type of research is descriptive using a qualitative approach. Data analysis techniques used in this study include observation, interviews, and documentation. The results of this study are that MSMEs in Kota Pari Serdang Bedagai village have not carried out Accounting Information Systems and e-marketing properly. Bookkeeping records still use notebooks whose contents are only receipts and expenses. Marketing of brown sugar in MSMEs in Kota Pari village Serdang Bedagai has also not used an e-marketing system. Marketing of brown sugar products generally still runs traditionally, namely by word of mouth, the marketing channels carried out are only from producers to collector traders. Their obstacle is the lack of knowledge about e-marketing due to the level of education and lack of socialisation about the e-marketing system. From the results of research and discussion, it is known that the level of education affects the use of accounting information systems and e-marketing.
The Effect of Company Size, Leverage, and Profitability on Financial Performance in Food and Beverage Companies Listed on the Indonesian Stock Exchange (BEI) in 2022-2023 Erika Safitri; Ramadhan Harahap; Hernawaty
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2225

Abstract

The aim of this research is to examine the effect of company size measured by the natural logarithm (Ln) of total assets, leverage (DAR) profitability (ROE) on financial performance (NPM) in food and beverage companies in 2022-2023. The sample selection technique was purposive sampling, the sample consistend of 31 companies. The data analysis technique in this research is descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, hypothesis testing and coefficient of determination testing, by applying software SPSS ver 25. The results of the research show that partially company size has no significant effect on financial performance, while individually (partially) leverage and profitability have a significant effect on financial performance. Simultaneously company size, leverage and profitability have an effect on financial performance.