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<![CDATA[PENGARUH COVID 19 TERHADAP PEREKONOMIAN MASYARAKAT DI DESA LANTASAN LAMA KECAMATAN PATUMBAK KABUPATEN DELI SERDANG SUMATERA UTARA ]]>
<![CDATA[Maya Macia Sari]]>;
<![CDATA[Noni Ardian]]>;
<![CDATA[Erwansyah Erwansyah]]>
<![CDATA[ JUMANT Vol 13 No 1 (2021): JUMANT ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[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.]]>
<![CDATA[E-Commerce Sebagai Media Pemasaran Produk Industri Rumah Tangga Di Desa Klambir Lima Kebun ]]>
<![CDATA[Mesra B]]>;
<![CDATA[Sri Wahyuni]]>;
<![CDATA[Maya Macia Sari]]>;
<![CDATA[Dewi Nurmasari Pane]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Indonesia Vol 1 No 3 (2021): JPMI - Juni 2021 ]]>
Publisher : <![CDATA[CV Infinite Corporation ]]>
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DOI: 10.52436/1.jpmi.26
<![CDATA[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.]]>
<![CDATA[PREDICTING BANKRUPTCY USING SPRINGATE, ZMIJEWSKI, AND GROVER AT PT BLUE BIRD TBK PERIOD 2016-2021 ]]>
<![CDATA[Hernawaty Hernawaty]]>;
<![CDATA[Maya Macia Sari]]>;
<![CDATA[Eva Nanda Wulandari]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v1i2.55
<![CDATA[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.]]>
<![CDATA[Peningkatan Kualitas SDM dan Perekonomian Masyarakat Desa Kwala Serapuh Melalui Pendidikan Berbasis Ekonomi Lokal ]]>
<![CDATA[Eli Delvi Yanti]]>;
<![CDATA[Maya Macia Sari]]>;
<![CDATA[Nurianna Sihombing]]>
<![CDATA[ Journal of Social Responsibility Projects by Higher Education Forum Vol 4 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jrespro.v4i2.4514
<![CDATA[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.]]>
<![CDATA[Pengembangan Potensi Ekonomi Masyarakat Desa Kwala Serapuh: Pendekatan Berbasis Pemberdayaan Ekonomi ]]>
<![CDATA[Maya Macia Sari]]>;
<![CDATA[Eli Delvi Yanti]]>;
<![CDATA[Rizco Rama Doni]]>
<![CDATA[ Journal of Social Responsibility Projects by Higher Education Forum Vol 4 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jrespro.v4i2.4531
<![CDATA[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.]]>
<![CDATA[Profit management from a legal and accounting perspective ]]>
<![CDATA[Maya Macia Sari]]>;
<![CDATA[Sakdiah Sakdiah]]>;
<![CDATA[Novania Trifana]]>;
<![CDATA[Julia Nuraisyah]]>;
<![CDATA[Dwi Kumala Sari]]>
<![CDATA[ Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/revenue.v4i1.4927
<![CDATA[This study aimed to understand and analyze Profit Management from legal and accounting perspectives. To obtain data related to these variables, researchers made indirect observations. The data used in this study were secondary data, collected through intermediary sources (obtained and recorded by other parties). Secondary data typically included evidence, records, or historical reports compiled in published and unpublished archives (documentary data). The research employed action research, with data collection conducted primarily through intermediary media. Based on the results of this study, the effectiveness of law and accounting was shown to have had a positive and significant impact on profit management within a company. In the case study of banking services, where conventional bank interest was considered usury, financial institutions were required to adhere to Sharia foundations. The values of Sharia law served as a fundamental framework in the societal and national life systems, with Islamic law governing as a rule of life. The pillars and legal conditions of contracts in Sharia were akin to the legal conditions in principle.]]>
<![CDATA[Analysis of company characteristics and deferred tax burden using profit management detection methods ]]>
<![CDATA[Maya Macia Sari]]>;
<![CDATA[Ika Nurhaliza]]>;
<![CDATA[Pebrilia Amanda Hada]]>;
<![CDATA[Tahany Syade]]>;
<![CDATA[Yogi Purwanto]]>
<![CDATA[ Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/revenue.v4i1.4929
<![CDATA[This article delved into the intricate relationship between company characteristics and the manipulation of deferred tax burdens, employing profit management detection methodologies. Through various analytical approaches such as qualitative examination of corporate policies, historical scrutiny, and statistical techniques to identify irregularities in financial statements, we investigated patterns indicative of potential financial manipulation, particularly concerning the handling of deferred tax burdens. Our research shed light on the factors influencing a company's decision-making regarding deferred tax burdens and their implications for profit management strategies. By employing profit management detection methods, typically utilized to scrutinize financial statement integrity, including the treatment of deferred tax burdens, our study aimed to unveil the intricate dynamics between company attributes and the management of tax-related liabilities. This investigation not only contributed to the understanding of financial reporting practices but also offered valuable insights for stakeholders, regulators, and investors seeking to comprehend the nexus between company characteristics and the manipulation of deferred tax burdens within the realm of profit management.]]>
<![CDATA[Manajemen Laba dengan Pendekatan Model Jones ]]>
<![CDATA[Ridho Fiqriansyah]]>;
<![CDATA[Maya Macia Sari]]>;
<![CDATA[Intan Amandayu]]>;
<![CDATA[Khania Br Tarigan]]>;
<![CDATA[Windy Orchidia]]>
<![CDATA[ Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/jakws.v3i01.910
<![CDATA[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.]]>
<![CDATA[Penerapan Balanced Scorecard Dalam Meningkatkan Kinerja Keuangan Perusahaan ]]>
<![CDATA[Muhammad Rajali]]>;
<![CDATA[Maya Macia Sari]]>;
<![CDATA[Fanny Indah Lestari]]>;
<![CDATA[Indah Permata Sari Sitorus Pane]]>;
<![CDATA[Rafidha Yasmin Tarigan]]>
<![CDATA[ Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 2 (2023): Desember : Prosiding Seminar Nasional Manajemen dan Ekonomi ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia Toraja ]]>
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DOI: 10.59024/semnas.v2i2.333
<![CDATA[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.]]>
<![CDATA[Peran Penerapan Akuntansi Manajemen Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Muhamad Ari Wibowo]]>;
<![CDATA[Maya Macia Sari]]>;
<![CDATA[Mohammad Iqbal Maulana P]]>;
<![CDATA[Imam Fadillah]]>;
<![CDATA[Januardi Sidauruk]]>
<![CDATA[ Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 2 No. 2 (2024): April : Jurnal Kajian dan Penalaran Ilmu Manajemen ]]>
Publisher : <![CDATA[CV. Aksara Global Akademia ]]>
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DOI: 10.59031/jkpim.v2i2.376
<![CDATA[Penerapan Akuntansi dalam sebuah perusahaan merupakan hal yang penting dimana akuntansi menjadi pemeran kunci dalam setiap pergerakan yang ada baik dalam perolehan ataupun pengeluaran terhadap perusahaan, jika terdapat satu kesalahan saja dapat berdampak sangat besar serta beruntun kepada perusahaan. Dalam penelitian ini penulis mencoba bagaimana Peran Penerapan Akuntansi Manajemen ini berpengaruh Terhadap Kinerja Keuangan Perusahaan mengingat dari dana yang ada ini digunakan dalam kegiatan operasional dan non operasional perusahaan dapat di biayai, bahkan bagi beberapa perusahaan yang termasuk padat modal ataupun kegiatan-kegiatan operasional. Dana tersebut harus di teliti dengan sangat seksama serta penerapan yang baik untuk dapat meningkatkan kinerja dari keuangan tersebut.]]>
