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Yenni Ramadhani Harahap
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Pelatihan Pengelolaan Keuangan Desa Dalam Meningkatkan Akuntabilitas di Desa Lubuk Cemara Perbaungan Kabupaten Serdang Bedagai Provinsi Sumatera Utara Batubara, Enika Diana; A, Azulaidin; Harahap, Yenni Ramadhani; S, Sariyanto; S, Syaharman; N, Nursidin
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 4 (2025): July 2025
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16085527

Abstract

Tujuan dari penyelenggaraan kegiatan pelatihan pengelolaan keuangan desa Lubuk Cemara Perbaungan Kabupaten Serdang Bedagai Provinsi Sumatera Utara yaitu untuk memberikan pengetahuan yang memadai tentang pelaporan keuangan desa sesuai dengan standar akuntansi yang berlaku dan memberikan pelatihan penyusunan laporan keuangan desa. Kegiatan pengabdian dilaksanakan pada bulan Mei 2025 di Desa Lubuk Cemara Perbaungan Kabupaten Serdang Bedagai Provinsi Sumatera Utara. Pelatihan diikuti oleh 10 peserta, meliputi kepala desa, sekretaris desa, bendahara, kasi, kaur, pendamping, tenaga administrasi dan perwakilan masyarakat. Metode yang digunakan dalam kegiatan pelatihan yaitu ceramah, tutorial dan diskusi. Kegiatan pelatihan berjalan lancar dan para peserta antusias dalam mengikuti materi. Masyarakat juga merasakan pentingnya pelatihan ini karena akan meningkatkan akuntabilitas dalam pengelolaan keuangan desa.
Pelatihan Pengelolaan Keuangan Desa Dalam Meningkatkan Akuntabilitas di Desa Lubuk Cemara Perbaungan Kabupaten Serdang Bedagai Provinsi Sumatera Utara Batubara, Enika Diana; A, Azulaidin; Harahap, Yenni Ramadhani; S, Sariyanto; S, Syaharman; N, Nursidin
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 4 (2025): July 2025
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16085527

Abstract

Tujuan dari penyelenggaraan kegiatan pelatihan pengelolaan keuangan desa Lubuk Cemara Perbaungan Kabupaten Serdang Bedagai Provinsi Sumatera Utara yaitu untuk memberikan pengetahuan yang memadai tentang pelaporan keuangan desa sesuai dengan standar akuntansi yang berlaku dan memberikan pelatihan penyusunan laporan keuangan desa. Kegiatan pengabdian dilaksanakan pada bulan Mei 2025 di Desa Lubuk Cemara Perbaungan Kabupaten Serdang Bedagai Provinsi Sumatera Utara. Pelatihan diikuti oleh 10 peserta, meliputi kepala desa, sekretaris desa, bendahara, kasi, kaur, pendamping, tenaga administrasi dan perwakilan masyarakat. Metode yang digunakan dalam kegiatan pelatihan yaitu ceramah, tutorial dan diskusi. Kegiatan pelatihan berjalan lancar dan para peserta antusias dalam mengikuti materi. Masyarakat juga merasakan pentingnya pelatihan ini karena akan meningkatkan akuntabilitas dalam pengelolaan keuangan desa.
Pengelolaan Keuangan Rumah Tangga Islami Dalam Rangkat Meningkatkan Kesejahteraan Bagi Ibu-Ibu Kader PKK Desa Percut Kecamatan Percut Sei Tuan Batubara, Enika Diana; Azulaidin, Azulaidin; Harahap, Yenni Ramadhani; Tumanggor, Arief Hidayat; Sariyanto, Sariyanto
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 11 (2024): February
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10668946

Abstract

Pemahaman   perencanaan keuangan  rumah  tangga ternyata  masih banyak  ibu-ibu  rumah  tangga yang  belum  memahami  tentang  perencanaan  keuangan  rumah  tangga, perencanaan   keuangan   hanya   sebagai   pencatatan   keuangan   belum sampai  pada  tataran  praktis  penggunaan  teknologi  dalam  pemrosesan data   sebagai   bahan   baku   informasi   keuangan   pada   rumah   tangga. Merencanakan  keuangan  family  secara  Islam  tidak  hanya memiliki  tujuan  buat  memenuhi  kebutuhan  secara  global,  namun  juga kebutuhan   di   akhirat   dan   tentu   pula   membuat   cara   hidup   pada berkeluarga    yang    lebih    baik.  Metode    yang    digunakan    dalam melaksanakan   kegiatan   ini   adalah   dengan   melakukan   diskusi   dan koordinasi  terlebih  dahulu  kepada  Kepala  Desa Percut  dan  ibu-ibu PKK  Desa Percut  yang  termasuk  didalamnya  terkait dengan pelaksanaan dan sasaran masyarakat wilayah setempat.Temuan dalam  kegiatan  pengabdian  pemahaman  perencanaan  keuangan  rumah tangga  adalah  banyak  ibu-ibu  rumah  tangga khusunya ibu-ibu kader PKK yang  belum  memahami tentang  perencanaan  keuangan  rumah  tangga,  perencanaan  keuangan hanya  sebagai  pencatatan  keuangan  belum  sampai  pada  tataran  praktis penggunaan   teknologi   dalam   pemrosesan   data   sebagai   bahan   baku informasi   keuangan   pada   rumah   tangga. Hasil kegiatan pengabdian pada masyarakat ini adalah para peserta dapat memahami dengan baik materi yang disampaikan dan dalam simulasi sebagian besar mampu membuat sendiri perencanaan keuangan keluarga.
Analisis Produktifitas Dalam Melaksanakan Publikasi Ilmiah Pada Dosen Prodi Akuntansi Universitas Amir Hamzah Tahun 2022-2023 Batubara, Enika Diana; Rahmayati, T.Elfira; Yusuf, M. Daniel; Harahap, Yenni Ramadhani
Jurnal Warta Dharmawangsa Vol 18, No 3 (2024)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v18i3.4852

Abstract

Analisis Rasio Profitabilitas dalam Mengukur Kinerja Keuangan pada PT. XYZ Medan Harahap, Yenni Ramadhani
BISMA Cendekia Vol. 2 No. 3 (2022): BISMA Cendekia - Mei 2022
Publisher : Politeknik Cendana

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

Abstract

Penelitian ini bertujuan untuk mengukur kinerja keuangan melalui analisis rasio profitabilitas PT. XYZ Medan. analisa rasio profitabilitas adalah hasil akhir dari berbagai keputusan dan kebijakan yang dijalankan perusahaan. Analisa rasio profitabilitas memberikan jawaban akhir tentang efisien tidaknya perusahaan dalam menghasilkan laba. Hasil penelitian menunukkan bahwa Dari tabel diatas dapat dilihat bahwa nilai ROA mengalami perubahan terus menerus dari tahun 2016 sampai 2019. Namun pada tahun 2016, nilai ROA mengalami peningkatan sebesar 4,21%. Hal ini mengindentifikasikan bahwa efektivitas operasional perusahaan telah berjalan dengan baik seperti yang diungkapkan Jeffi (2011), kemampuan laba bersih perusahaan dalam pengembalian asset minimal 5.5 %. Dengan demikian kecenderungan ROA dapat dinilai perkembangan efektivitas operasional perusahaan apakah menunjukan kenaikan atau penurunan. Pada tahun 2019, PT. XYZ Medan mampu mengolah asset sebesar Rp. 1,00 untuk menghasilkan keuntungan Rp.0,05 atau sebesar 4,31%.Nilai ROE tahun 2014 18,90%, namun pada tahun 2019 nilai ROE meningkat menjadi 25,84%. Namun perubahan nilai ROE di setiap tahunannya, mengindentifikasikan bahwa kemampuan perusahaan yang belum efektif dalam menggunakan ekuitasnya untuk menghasilkan laba. PT. XYZ Medan pada tahun 2014-2019 terus mengalami perubahan, perubahan terjadi dari segi pendapatan perusahaan yaitu rasio perubahan surplus dan rasio underwriting. Pendapatan perusahaan dipengaruhi atas beban underwriting perusahaan. Dari Segi biaya perusahaan yaitu adanya beban klaim.
Edukasi Dan Pendampingan Pemanfaatan Teknologi Tepat Guna Melalui Smart Filter Air Sumur Bor Kawasan Perumnas Sijambi Kota Tanjungbalai Ruri Prihatini Lubis; Harahap, Yenni Ramadhani; Franita, Riska
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 03 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

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

Abstract

The Directorate General of Water Resources of the Ministry of Public Works and Public Housing (2014) stated that the problem of scarcity and unequal access to clean water in Indonesia is caused by increasing water demand, such as population growth, increased agricultural, industrial, mining, hotel activities, and the expansion of residential areas [1]. The clean water crisis and scarcity are also occurring in Tanjungbalai City. The President Director of PDAM Tirta Kualo invited the Director of UNESCO Asia Pacific, Prof. Shahbaz Khan, to conduct research on the crisis and poor water quality in Tanjungbalai City. One area of ​​Tanjungbalai City that is urgently affected by the scarcity and unequal access to clean water is the community of housewives in Perumnas Sijambi, Tanjungbalai City. The Perumnas Sijambi housewives social group became partners in this community service activity. These partners are customers of PDAM Tirta Kualo, whose service utilizes drilled well water as a source of clean water, although the water quality is not suitable for drinking. The main problems that are obstacles to the business of the Sijambi Housewives Group partners in Tanjung Balai City are 1) Production Aspects, because the income level of partners is still very low and the local PDAM has not fulfilled the provision of clean water to customers, resulting in the quality of water production; 2) Social Aspects of the Community, the Health Condition of the partners' drilled well water is in an unhealthy condition and is not suitable for drinking. The solution provided by the community service team to overcome the business obstacles mentioned above by designing and making a PILOT PROJECT of Appropriate Technology Tools (TTG) "SMART WELL WATER FILTER in the form of a DRILLED WELL WATER FILTER with a Green Building Concept, namely combining a Water Purification System from Natural Materials with a Paludarium that has Business Value. The tutorial on using the TTG Smart Well Water Filter Tool was carried out by the community service team to partners through several stages, namely: a) Coordination in the Preparation of Educational Socialization Activities in PKM Implementation Activities and Designing/Making the TTG Tool Pilot Project and Mentoring the TTG Smart Well Water Filter Tool Installation Workshop to Partners; b) Carrying out the activity "Mentoring the Installation Workshop for the Utilization of Appropriate Technology Smart Well Water Filter Tools in the Perumnas Sijambi Area, Tanjungbalai City"; c) Carrying out the activity "Socialization and Education on the Utilization of Appropriate Technology Through Smart Well Water Filters in the Perumnas Sijambi Area, Tanjungbalai City"; Sijambi Region, Tanjungbalai City"; d) Carrying out the Inauguration of the Smart Water Filter Appropriate Technology Tool for Borehole Wells, which was Inaugurated by the Head of Perumnas Sijambi with Partners and Local Community Members; e) Carrying out the activity of "Workshop and Education and Mentoring of Business Strategy for Housewives of Perumnas Sijambi in Marketing the Smart Water Filter Appropriate Technology Tool for Borehole Wells"; f) Carrying out the activity of "Workshop and Education and Mentoring Tutorial on Using the Smart Water Filter Tool for Borehole Wells to Get Healthy Water According to Permenkes No. 23 of 2023". The impact of the TTG Smart Water Filter Tool for partners is estimated to increase in: 1) Increasing the level of partner empowerment: Production Aspect (Increased Income) as evidenced by the increase in the quality of the partner's well water production to be healthy and drinkable will create business opportunities to increase the partner's household income by 5% with the existence of this appropriate technology tool that can be marketed/sold to the wider community; 2) Increasing the level of partner empowerment: Social Aspects (Health Improvement) as proven by the TTG Smart Well Water Filter Tool being able to improve the health quality of partner's well water. Based on laboratory tests after using the Smart Well Water Filter, iron levels returned to normal and the water was odorless and no longer brownish in color, in accordance with the standards of PERMENKES No. 2 of 2023 concerning drinking water quality requirements, namely with a Ph of 6.8.
Optimizing MSME Revenue Through Digital Marketing in Perk. Bukit Lawang Village Batubara, Enika Diana; A, Azulaidin; Harahap, Yenni Ramadhani; S, Sariyanto; S, Syaharman; N, Nursidin
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2026): January
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18491016

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The existence of MSMEs contributes to regional economic development, particularly in efforts to encourage an increase in per capita income and income distribution in local areas. One of the most fundamental problems faced by MSMEs is their relatively low productivity, which is caused by the low quality of human resources, especially in the areas of management, organization, mastery of technology, and marketing, as well as the relatively low level of entrepreneurial competence compared to large enterprises. Digital marketing is the application of digital technology in marketing activities and the development or adjustment of marketing strategies by companies. The main focus of continuous efforts to improve individuals’ quality of life is the income generated by MSMEs in Indonesia, particularly in Perk. Bukit Lawang. The problems faced by MSMEs in Perk. Bukit Lawang include the low percentage of businesses utilizing digital marketing, which has not kept pace with the rapid development of the internet, and the lack of necessary skills among some MSME actors to implement digital marketing. Based on these issues, the purpose of this community service activity is to examine how digital marketing helps increase MSME sales revenue in Perk. Bukit Lawang, how digital applications are utilized to advertise products in an effort to increase MSME income, and how digital marketing affects overall sales revenue in Perk. Bukit Lawang.
Efektivitas Rancangan 90 Hari Gratitude Journaling Terhadap Psychological Well-being dan Workplace Well-being Pada Dosen Adriansyah, T. M.; Rahmayati, T. Elfira; Rizki, Siti Annisa; Batubara, Enika Diana; Harahap, Yenni Ramadhani
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 3 (2026): Journal of Education, Humaniora and Social Sciences (JEHSS), Februari
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i3.2955

Abstract

This study aims to determine the effectiveness of a 90-day gratitute journaling on psychological well-being and workplace well-being among lecturers in Medan. The study used a pre-experimental One-group pretest-posttest design with a gratitude journaling treatment for 90 days. Psychological well-being was measured using the PERMA Profiler instrument and workplace well-being through a workplace well-being questionnaire developed by Hyett & Parker. The study population was private lecturers in Medan. Sampling was conducted using nonprobability with criteria of being 33–56 years old, having worked for more than 2 years, having moderate stress levels, and being willing to participate in a 90-day gratitude writing training. The study sample consisted of 30 people. The study was analyzed quantitatively using paired tests and effectiveness tests (NGain scores). The results obtained a sig value of 0.003 for psychological well-being and 0.000 for workplace well-being, which means it is smaller than 0.05, indicating a difference in the values of psychological well-being and workplace well-being before and after the 90-day Gratitute journaling. Based on the average value of the pre-test and post-test, it shows that the research hypothesis is accepted, namely that there is a difference in the value of psychological well-being and well-being in the workplace before and after the 90-day gratitude journaling method was given to lecturers, but the results of measuring the effectiveness of the treatment showed a g value <0.3, which means it has low effectiveness.
Optimizing MSME Revenue Through Digital Marketing in Perk. Bukit Lawang Village Batubara, Enika Diana; A, Azulaidin; Harahap, Yenni Ramadhani; S, Sariyanto; S, Syaharman; N, Nursidin
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2026): January
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18491016

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The existence of MSMEs contributes to regional economic development, particularly in efforts to encourage an increase in per capita income and income distribution in local areas. One of the most fundamental problems faced by MSMEs is their relatively low productivity, which is caused by the low quality of human resources, especially in the areas of management, organization, mastery of technology, and marketing, as well as the relatively low level of entrepreneurial competence compared to large enterprises. Digital marketing is the application of digital technology in marketing activities and the development or adjustment of marketing strategies by companies. The main focus of continuous efforts to improve individuals’ quality of life is the income generated by MSMEs in Indonesia, particularly in Perk. Bukit Lawang. The problems faced by MSMEs in Perk. Bukit Lawang include the low percentage of businesses utilizing digital marketing, which has not kept pace with the rapid development of the internet, and the lack of necessary skills among some MSME actors to implement digital marketing. Based on these issues, the purpose of this community service activity is to examine how digital marketing helps increase MSME sales revenue in Perk. Bukit Lawang, how digital applications are utilized to advertise products in an effort to increase MSME income, and how digital marketing affects overall sales revenue in Perk. Bukit Lawang.
CSR Board Committee Characteristics and Corporate Tax Disclosure Lubis, Porkas Sojuangon; Batubara, Enika Diana; Putri, Jihan Hidayah; Harahap, Yenni Ramadhani; Lubis, M. Azmi Ibadurrahman
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 2 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i2.117

Abstract

Background of study: Corporate tax disclosure is an essential element of transparent and sustainable governance, especially in emerging markets where concerns about tax avoidance remain prominent. CSR board committees are expected to play a role in strengthening responsible corporate behavior, including tax-related transparency. Aims and scope of paper: This paper aims to investigate the extent to which CSR board committee characteristics committee existence, member educational background, and member professional experience affect corporate tax disclosure. The scope of the study focuses on technology firms listed on the Indonesia Stock Exchange (IDX), a rapidly expanding sector facing growing expectations for responsible governance and accountability. Methods: The study employs a quantitative research design using secondary data obtained from annual reports and sustainability reports. A purposive sampling approach yielded 40 technology firms. Corporate tax disclosure was measured through a structured disclosure index, while CSR committee characteristics were operationalized using categorical and numerical indicators. Multiple regression analysis was conducted to test the proposed hypothese. Result: : The results show that the existence of a CSR committee, along with the educational level and experience of its members, has a positive and significant effect on corporate tax disclosure. These findings highlight the importance of CSR governance structures in promoting transparent tax practices. Conclusion: The study concludes that enhancing CSR committee competencies can strengthen tax disclosure quality. Firms and regulators should consider reinforcing CSR governance standards to support ethical and sustainable corporate behavior.
Co-Authors A, Azulaidin Adriansyah, T. M. Amelia Alsa Azulaidin, Azulaidin Batubara, Enika Diana Enika Diana Batubara Franita, Riska Hariyati Lubis Hariyati Lubis, Hariyati Lubis, M. Azmi Ibadurrahman Lubis, Renny Muslim Muslim N, Nursidin Nursidin, M. Porkas Sojuangon Lubis Putri, Jihan Hidayah Rahmayati, T.Elfira Rahmayati, Tengku Elfira Rizki, Siti Annisa Roos Nelly Ruri Prihatini Lubis S, Sariyanto S, Syaharman Sariyanto, Sariyanto T. Elfira Rahmayati T. Elfira Rahmayati, T. Elfira TM. Adriansyah Tumanggor, Arief Hidayat Yusuf, Daniel Yusuf, M. Daniel