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All Journal JUMAN Tools (Jurnal Manajemen Tools) Jurnal Pengabdian Masyarakat Indonesia Journal of Social Responsibility Projects by Higher Education Forum International Journal of Economics and Management Research Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Akuntansi dan Keuangan West Science Jurnal Akuntansi International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi
Maya Macia Sari
Universitas Pembangunan Panca Budi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Public Health Social Sciences

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PENGARUH COVID 19 TERHADAP PEREKONOMIAN MASYARAKAT DI DESA LANTASAN LAMA KECAMATAN PATUMBAK KABUPATEN DELI SERDANG SUMATERA UTARA Maya Macia Sari; Noni Ardian; Erwansyah Erwansyah
JUMANT Vol 13 No 1 (2021): JUMANT
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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

Abstract

Penelitian ini bertujuan untuk melihat bagaimana permasalahan yang dialami masyarakat secara umum dan khususnya masyarakat di Desa Lantasan Lama Kecamatan Patumbak Kabupaten Deli Serdang Sumatera Utara pada masa pandemi COVID 19 seperti saat ini . Peneliti juga ingin melihat bagaimana keadaan perekonomian masyarakat di Desa Lantasan Lama Kecamatan Patumbak Kabupaten Deli Serdang Sumatera Utara untuk bertahan terutama dalam memenuhi kebutuhan dimasa pandemi ini. Penelitian ini menemukan bahwa (1) virus COVID 19 ini telah berdampak ke suluruh dunia dan termasuk Indonesia, yang mana COVID 19 telah berpengaruh terhadap aktivitas ekonomi hampir di seluruh wilayah Indonesia, baik kota besar maupun pelosok desa termasuk di Desa Lantasan Lama Kecamatan Patumbak Kabupaten Deli Serdang, (2) untuk mengatasi masalah perekonomian di Desa Lantasan Lama Kecamatan Patumbak Kabupaten Deli Serdang Sumatera Utara masyarakat harus tetap produktif sebisa mungkin, memanfaatkan dana bantuan pemerintah untuk bergadang dan melakukan penghematan pengeluaran dana seperlunya saja.
E-Commerce Sebagai Media Pemasaran Produk Industri Rumah Tangga Di Desa Klambir Lima Kebun Mesra B; Sri Wahyuni; Maya Macia Sari; Dewi Nurmasari Pane
Jurnal Pengabdian Masyarakat Indonesia Vol 1 No 3 (2021): JPMI - Juni 2021
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.26

Abstract

Pengabdian kepada masyarakat ini bertujuan membantu kelompok ibu rumah tangga yang mengalami kesulitan dalam memasarkan peroduknya. Selama ini kelompok ibu rumah tangga hanya memasarkannya ke warung-warung sekitar Desa atau pasar tradisional. Terkadang menunggu pemesanan khusus untuk acara-acara tertentu, dan ini sifatnya tidak tetap. Akibat dari terbataskan pemasaran produk maka perekonomian yang dihasilkan oleh kelompok ibu rumah tangga tidak maksimal. Tim Pengabdian telah menyusun kegiatan untuk mengatasi permasalahan yang timbul kepada kelompok ibu rumah tangga dengan pemberian pelatihan tentang penggunaan aplikasi mobile ecommerce dalam memasarkan produk.  Pemasaran produk dengan mobile e-commerce karena aplikasi ini bisa digunakan pada smartphone / telpon pintar yang ada pada hampir setiap orang begitu juga halnya dengan kelompok ibu rumah tangga, yang rata-rata mereka juga memiliki telpon pintar ini. Dengan pelatihan yang diberikan pada kelompok ibu rumah tangga dalam hal penggunaan mobile dengan aplikasi e-commerce maka kelompok ibu rumah tangga ini sudah menggunakan e-commerce yang lebih mudah dan cepat dalam menjual produk yang sudah mereka hasilkan. Sehingga hasil yang didapat dari pelatihan tersebut terjadi peningkatan penjualan produk dan dari penjualan sebelumnya dan perekonomian kelompok ibu rumah tangga meningkat. Selain itu kelompok ibu rumah tangga juga lebih mudah memasarkan produknya dengan aplikasi mobile ecommerce.
PREDICTING BANKRUPTCY USING SPRINGATE, ZMIJEWSKI, AND GROVER AT PT BLUE BIRD TBK PERIOD 2016-2021 Hernawaty Hernawaty; Maya Macia Sari; Eva Nanda Wulandari
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1088.205 KB) | DOI: 10.55606/ijemr.v1i2.55

Abstract

This quantitative descriptive study aims to determine the Springate Method, Zmijewski Method, and Grover Method to analyze bankruptcy at PT Blue Bird Tbk. The period used in this study is six years, starting from 2016-2021. This research was conducted by taking secondary data from financial statements obtained from the official website www.bluebirdgroup.com. The results showed that using the Springate method in 2016 and 2018 were in a prone area or on the verge of bankruptcy; in 2017, this Company was in good condition, while in 2019-2021, this Company went bankrupt. Using the Zmijewski method shows that in 2016-2021 this Company did not go bankrupt, and the Grover method shows that in 2016-2021 this Company did not go bankrupt. In this case, the Springate method accurately analyzed bankruptcy at PT Blue Bird Tbk.
Peningkatan Kualitas SDM dan Perekonomian Masyarakat Desa Kwala Serapuh Melalui Pendidikan Berbasis Ekonomi Lokal Eli Delvi Yanti; Maya Macia Sari; Nurianna Sihombing
Journal of Social Responsibility Projects by Higher Education Forum Vol 4 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v4i2.4514

Abstract

Community service is a movement of self-empowerment process in building a society and making that society better, its character, mindset in order to truly create a better and quality society. The existence of education is a hope to produce a great and qualified generation who are able to take advantage of everything with the aim of advancing the quality of the nation and state. In addition, education is important for the progress of a country in various fields as an example of the economic field. Education can contribute to the economic growth of a country because through education, work productivity will increase and economic growth will increase. In other words, if the quality of education improves, income growth in the poor will be faster. Improving the quality of human resources in the field of education is the key to creating a highly competitive society that will provide insight and challenges as well as opportunities as a long-term investment for the progress of a nation. Education and economy in Kwala Sefragile Village, Langkat Regency, North Sumatra Province still do not meet the criteria in achieving good human resources and education and certainly still need support from various parties in improving the quality of Human Resources and education. For this reason, the team of lecturers and students in the management study program of Universitas Pembangunan Panca Budi contribute to improving the quality of education and Human Resources by conducting community service through socialization, teaching within the scope of general knowledge and academic guidance training through teaching activities by the Kwala Sefragile village community. The activity aims to improve the quality of Human Resources and the economy of the community through education in Kwala Sefragile Village, Langkat Regency.
Pengembangan Potensi Ekonomi Masyarakat Desa Kwala Serapuh: Pendekatan Berbasis Pemberdayaan Ekonomi Maya Macia Sari; Eli Delvi Yanti; Rizco Rama Doni
Journal of Social Responsibility Projects by Higher Education Forum Vol 4 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v4i2.4531

Abstract

Local economic empowerment is one of the efforts to improve the economy of rural communities. Community service activities have been carried out on August 1, 2023 in Kwala Sefragile Village, Langkat, North Sumatra Province. This service was carried out by a service team from Universitas Pembangunan Panca Budi Medan consisting of lecturers and students in the Management Study Program. The purpose of this service is to improve the economy of the people of Kwala Sefragile Village through the development of local economic potential. The potential of the local economy developed is the potential of agriculture, plantations, and tourism. This service activity is divided into three stages, namely: 1) Preparatory stage, 2) Implementation stage and 3) Evaluation stage. Based on the results of this service, it can be concluded that an approach based on local economic empowerment can have a positive impact on the economy of rural communities. The community has new skills and knowledge to develop local economic potential. In addition, the community also has access to support from the private sector and the government.
Manajemen Laba dengan Pendekatan Model Jones Ridho Fiqriansyah; Maya Macia Sari; Intan Amandayu; Khania Br Tarigan; Windy Orchidia
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.910

Abstract

Penelitian ini mengeksplorasi analisis manajemen laba pada laporan keuangan dengan fokus utama pada model Standard Jones dan modifikasinya, yang terbukti menjadi pendekatan yang paling umum digunakan dalam literatur dan database penelitian terkait. Melalui tinjauan literatur dan penelitian yang mendalam, ditemukan bahwa model Standard Jones dan variasinya memiliki signifikansi dalam mengidentifikasi praktik manipulasi laba perusahaan. Metode analisis data yang diterapkan adalah deskriptif kuantitatif, memungkinkan pemahaman yang mendalam tentang dinamika manajemen laba. Hasil penelitian menunjukkan keberadaan manajemen laba, dengan model Jones menjadi landasan utama. Selain itu, penelitian ini merinci langkah-langkah perhitungan dalam model Jones dan mendiskusikan tujuan di balik praktek manipulasi laba yang diadopsi oleh perusahaan.
Penerapan Balanced Scorecard Dalam Meningkatkan Kinerja Keuangan Perusahaan Muhammad Rajali; Maya Macia Sari; Fanny Indah Lestari; Indah Permata Sari Sitorus Pane; Rafidha Yasmin Tarigan
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 2 (2023): Desember : Prosiding Seminar Nasional Manajemen dan Ekonomi
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v2i2.333

Abstract

The purpose of this writing is to discuss the application of the Balanced Scorecard (BSC) in companies to improve financial performance. The focus is on the concept and use of BSC as a strategic management tool without emphasis on specific research. The implementation of BSC is described as a holistic approach that allows companies to measure and manage their performance through four main perspectives: financial, customer, internal processes, and learning and growth. In discussing the application of the BSC, this paper highlights how this framework helps companies to reconcile strategic objectives with operational actions. An in-depth understanding of each BSC perspective is provided, with a particular focus on how non-financial aspects can support improved long-term financial performance. Cases of BSC use in companies as illustrative case studies are also included to provide a practical overview. The results show that the implementation of BSC can guide companies in achieving strategic balance, enabling management to make more informed and comprehensive decisions. The practical and strategic implications of implementing BSC without specific research are outlined as a potential guide for companies seeking to improve their financial performance through a balanced and integrated approach.
Analysis of The Impact of Placements In Bi, Securities, and Loans Disbursed on Net Income of Banks Listed on The Indonesia Stock Exchange Maya Macia Sari; Aulia Aulia; Fara Dhia Naaura
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.241-252

Abstract

This study aims to test and find out more clearly how “Analysis of the Effect of Placement on Bi, Securities and Disbursed Loans on Net Income at Banks Listed on the Indonesia Stock Exchange”. This study uses quantitative methods involving 19 companies with an observation period of 2020-2023. Based on the partial research results, it is concluded that the BI Placement variable has a partially positive and significant effect on Net Income. Securities have no significant effect on Net Income. Disbursed Loans has a positive and significant effect on Net Income. While simultaneously Placement of BI, Securities and Loans have a significant effect on Net Income. The contribution of influence amounted to 88.8%.  The results are in line with the principles of Stewardship Theory. Bank managers who act as good stewards will manage assets prudentially, comply with regulations, consider risk and return aspects, and prioritize the long-term growth and success of the company.
Financial Literacy Analysis, Financial Management and Needs for Economic Conditions (Case Study of Kwala Sefragile Village Community, Langkat) Maya Macia Sari; Eli Delvi Yanti; Rizco Rama Doni
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.37

Abstract

This study aims to analyze the influence of Financial Literacy, Financial Management Patterns and Needs on Economic Conditions. The location of the study was conducted in Kwala Sefragile Village, Tanjung Pura District, Langkat Regency. The sample in this study was a community of business actors as many as 70 respondents. The analysis method used is multiple linear regression analysis. The results of the study show that Financial Literacy has a partial positive but not significant effect on the State of the Economy. Financial Management has a positive and significant effect on the State of the Economy. Needs have a positive and significant effect on the State of the Economy. While simultaneously Financial Literacy, Financial Management and Needs have a positive and significant effect on the State of the Economy. The contribution of the influence of Financial Literacy, Financial Management and Needs on Economic Conditions is 66.4%
The Effect Of Capital Structure And Potential Bankruptcy On Share Prices In Building Construction Companies Listed On The Idx Noni Ardian; Maya Macia Sari; Aulia; Evi Ariani
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.43

Abstract

This study aims to determine the effect of capital structure and potential bankruptcy on share prices in building construction companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this study was purposive sampling. The sample of this study was 17 building construction companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. There are three variables in this study, namely capital structure and bankruptcy potential as independent variables and stock prices as dependent variables. The method used in this study was panel data analysis. The results showed that the capital structure and potential for partial bankruptcy had a positive and significant effect on the share price of building construction companies for the 2019-2022 period. Simultaneously, capital structure and potential bankruptcy have a significant effect on the share price of building construction companies.
Co-Authors Aulia Aulia Aulia Dewi Nurmasari Pane Eli Delvi Yanti Erwansyah Erwansyah Eva Nanda Wulandari Evi Ariani Fanny Indah Lestari Fara Dhia Naaura Hernawaty Hernawaty Indah Permata Sari Sitorus Pane Intan Amandayu Khania Br Tarigan Mesra B Muhammad Rajali Noni Ardian Nurianna Sihombing Rafidha Yasmin Tarigan Ridho Fiqriansyah Rizco Rama Doni Rizco Rama Doni Sri Wahyuni Sukma Widayanti Saragih Windy Orchidia Zailani Rio