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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Tunas Journal of Computer Networks, Architecture and High Performance Computing Accounting and Business Journal Insight Management Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal of Trends Economics and Accounting Research Jurnal Ekonomika Dan Bisnis Prioritas : Jurnal Pengabdian Kepada Masyarakat Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Worksheet : Jurnal Akuntansi Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) Journal Accounting International Mount Hope Jurnal Pengabdian Masyarakat Journal of Innovative and Creativity Senadika METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Jurnal Studi Akuntansi Pajak Keuangan
Ruswan Nurmadi
Fakultas Ekonomi Bisnis Universitas Harapan Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pelatihan Manajemen Bandwith Di SMA Amir Hamzah Tommy Tommy; Rosyidah Siregar; Imran Lubis; Andi Marwan Elhanafi; Ruswan Nurmadi
Jurnal Pengabdian Kepada Masyarakat Digital Vol 1, No 3: JUPED - Agustus 2022
Publisher : Insight Power (Kekuatan Wawasan)

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Abstract

The need for Internet access today is very important. The Internet was a good alternative for finding the latest information, articles, and knowledge. Bandwidth sharing or bandwidth management using a mikrotik router on each host/user is an important part for internet service providers to do. Amir Hamzah High School (SMA) is one of the high schools located in the city of Medan. High school in Indonesia today requires skills in the field of networking. Which bandwidth management divides the network quota either at school or in other public places. Bandwidth is the most important part of a network, therefore bandwidth or bandwidth management is very much taken into account in order to create fast and flexible access in order to maximize internet connection according to the needs in each section, it is necessary to have bandwidth management to share the amount of bandwidth needed. bandwidth management is very easy and efficient to be used by every internet service provider because by using bandwidth each host/user will get bandwidth with the same level or size without disturbing the bandwidth of other users/hosts. This activity is an activity that aims to provide basic bandwidth management training to Amir Hamzah High School students where based on the activities that have been carried out, it was found that 44% of students could apply the training material very well while the other 56% could only apply part of the material presented.Keywords: Community Service, Network, Bandwidth, Mikrotik, Highschool
Pengembangan UMKM Melalui Penggunaan Media Informasi Teknologi Andi Marwan Elhanafi; Imran Lubis; Tommy Tommy; Rosyidah Siregar; Liza Novietta; Ruswan Nurmadi
Jurnal Pengabdian Kepada Masyarakat Digital Vol 1, No 1: JUPED - Februari 2022
Publisher : Insight Power (Kekuatan Wawasan)

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Abstract

The benefits of Medium, Small and Micro Enterprises (MSMEs) carried out by the community are often only sufficient for the needs of daily life, have not yet reached the development stage. The community of MSME actors is faced with the problem of how-to-do-good promotion and marketing, thereby increasing consumers. Community Service Activities carried out by universities can provide a solution to this problem. Digital Promotion and Digital Marketing for MSME actors can be carried out through socialization and training. This of course is something that must be done so that MSME actors can adapt to the current digital era. This community service is carried out in Bukit Lawang Village. Business development is the target to be achieved for MSME actors.Keywords: Community Service, MSMEs, Digital Promotion, Digital Marketing, Business Development
Pendampingan Pelaku UMKM untuk Optimalisasi Harga Jual Produk Liza Novietta; Ruswan Nurmadi; Kersna Minan
Jurnal Pengabdian Kepada Masyarakat Digital Vol 1, No 3: JUPED - Agustus 2022
Publisher : Insight Power (Kekuatan Wawasan)

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Abstract

MSMEs are part of the national economy that is self-reliant and has great potential to improve people's welfare. MSMEs have a significant role in the country's economic growth. The biggest problem is how SMEs can survive, compete and develop because it is related to the achievement of profits and the need for business capital. In order to achieve business goals, MSME actors must pay attention to the optimal selling price of their products. The selling price of products that are too low or too high will make profit not maximized, or will even result in losses. Forum Akademisi dan Praktisi Desa (FAPDes), where Universitas Harapan Medan is one of Education Institutions/University that joins it, provides assistance for Village Superior Products to MSME actors. It is hoped that in the future MSME actors who receive assistance can develop their businesses and excel compete with similar businesses or industries.Keywords: MSMEs, Selling Price, Profit
Pencatatan Laporan Keuangan Berbasis Digital Untuk Usaha Mikro, Kecil dan Menengah Kersna Minan; Liza Novietta; Ruswan Nurmadi
Jurnal Pengabdian Kepada Masyarakat Digital Vol 1, No 1: JUPED - Februari 2022
Publisher : Insight Power (Kekuatan Wawasan)

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Abstract

The problem that is often faced by Medium, Small and Micro Enterprises (MSMEs) is the lack of understanding of the preparation of financial statements, so they do not know for sure whether the capital they have has been effectively used and the efficiency of operating expenses, so that they can generate maximum profit. Lack of working capital and difficulties in obtaining additional profits from banking institutions that have special requirements for the provision of small business capital, such as the existence of financial reporting according to the standards that have been set for MSMEs are also problems faced. Higher Education Institutions, through community service activities, must assist the government in providing socialization and training to MSME actors on how to prepare financial reports, especially through digital-based applications, in order to make it easier for MSME actors and adjustments to the times. This community service is carried out for MSME actors in Medan Labuhan District. By carrying out this activity, it is hoped that it will increase the prosperity of the MSME community.Keywords: Community Service, MSMEs, Financial Reporting, Digital Application, Community Prosperity
Pengaruh Kompetensi, Integritas dan Independensi terhadap Opini Audit dengan Fee Audit sebagai Variabel Moderasii(Studii KasusiKantoriAkuntaniPubliki DiiKotaiMedan) Nur Zahra; Kersna Minan; Ruswan Nurmadi
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the effect of competence, integrity and independence on audit opinion with audit fees as a moderating variable at a public accounting firm in Medan. In this study using a saturated sampling method (census), which is a sampling method when all members of the population are sampled. The use of saturated sampling is because the entire population, namely 87 auditor samples, is the research sample. Of the 87 auditors at public accountants in the city of Medan, 47 samples were obtained that could be used as research data. The data used in this study is primary data in the form of a questionnaire using questions stated on a Likert scale of 1 to 5. The results of this study indicate that the competence and integrity variables have a significant effect on audit opinions at public accounting firms in Medan. Meanwhile, independence has no significant effect on audit opinion at a public accounting firm in Medan. Audit fees can moderate the ieffect iof competence iand iintegrity ion iaudit iopinions iat ipublic iaccounting ifirms iin Medan. iMeanwhile, ithe iaudit ifee icannot imoderate ithe iinfluence iof independence ion iaudit iopinion iin ithe icity iof iMedan.
Analisis Akuntanbilitas dan Transparansi Atas Pengelolaan Dana Wakaf di Badan Wakaf Indonesia Perwakilan SUMUT Nadya Laras Redytha; Mhd Karya Satya Azhar; Ruswan Nurmadi
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of this study is to the application of transparency and accountability of Badan Wakaf Indonesia Perwakilan Sumut. This research used descriptive qualitative approach, the data obtained in the interview, and documentation. The results of data analysis showed that most of the principles of transparency as measured by indicators of the handbook accountability aid management humanitarian indonesia stated Badan Wakaf Indonesia Perwakilan Sumuthas applied the principle of transparency by an indicators of the information that is easily understood by wakif, their publication about the activities and financial details provided directly to wakif. Additionally, Badan Wakaf Indonesia Perwakilan Sumut has also applied the principles of accountability as measured by indicators of Wahida (2015), but Badan Wakaf Indonesia board doesn’t have an alternative program. Badan Wakaf Indonesia board only runs programs that have been previously designed.
Pengaruh Pertumbuhan Penjualan, Struktur Aset, Resiko Bisnis, dan Ukuran Perusahaan terhadap Struktur Modal dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Annisa Annisa; Ruswan Nurmadi
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the effect of sales growth, asset structure, business risk and company size on the capital structure with profitability as a moderation variable. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Sampling technique using purposive sampling with a sample of 62 companies with 5 years of observation so that the total observation data is 310. The data analysis technique of this study uses Multiple Linear Regression analysis and in moderating variable testing using a residual test approach. The results showed that sales growth, asset structure, and business risk had a positive and significant effect on the capital structure, the size of the company did not have a significant effect on the capital structure Profitability is able to moderate the effect of sales growth, asset structure, and business risk on capital structure, profitability is not able to moderate the effect of company size on capital structure in Manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021.
IMPLIKASI RASIO-RASIO KEUANGAN TERHADAP TINGKAT LABA PERUSAHAAN MANUFAKTUR DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Liza Novietta; Ruswan Nurmadi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1719

Abstract

The purpose of this study was conducted to analyze the implications of the financial ratios of the rate of profit manufacturing companies partially or simultaneously, as well as analyzing the implications of the size of the company to the financial ratios to improve profit growth in manufacturing companies. This study uses secondary data, ie data manufacturing companies listed in Indonesia Stock Exchange for the years 2010 - 2012. The sample selection is done by purposive sampling and methods of data analysis in this study using multiple linear regression using SPSS version 19.Simultaneous testing provides results of the study with the conclusion that the independent variables, namely DER, ROE, ROA, CR and TATO significant effect on the level of corporate profits. While the partial test, just ROA and TATO that significantly influence the level of corporate profits, while DER, ROE and CR no significant effect on the level of corporate profits. Residual test results on a model of moderation that do conclude that the size of the company is moderating variables that weakened the relationship between the independent variables DER, CR and TATO with the dependent variable level of corporate profits. This is evidenced by the negative coefficient value of each of the independent variables and a significance level above 0.05. While the size of the company does not become a moderating variable that weaken nor strengthen ROE and ROA of independent variables with the dependent variable, namely the level of corporate profits
Optimalisasi Laba Berdasarkan Optimalisasi Harga Jual Produk Pelaku UMKM Ruswan Nurmadi; Liza Novietta; Kersna Minan
Jurnal Pengabdian Kepada Masyarakat Digital Vol 2, No 1: JUPED - Februari 2023
Publisher : Insight Power (Kekuatan Wawasan)

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Abstract

After the initial assistance regarding the importance of calculating the cost of production and cost of sales to optimize the selling price of MSME products, the next step is assistance regarding the process of calculating and determining product selling prices so that profit optimization can be achieved. MSMEs are also given socialization regarding the importance of obtaining optimal profits. If the profit earned increases, then the optimization of the selling price is declared successful. Of course, this is what SMEs want. The savings made when optimizing product selling prices can be used by MSME actors for other things needed in their business operations. By determining the optimal product selling price, MSME players will also get optimal profit. Forum Akademisi dan Praktisi Desa (FAPDes), in which Universitas Harapan Medan is one of the Higher Education Institutions that has joined, has carried out activities in the Village Excellence Product Assistance Program conducted by MSME actors. Through the observations that have been made, in fact, MSME actors have obtained increased profits based on optimal product selling prices. However, MSME actors feel that the increase in profit is not optimal and requires further periodic assistance so that their business can survive, develop, or compete with similar businesses.Keywords: MSMEs, Selling Price, Profit
Moderasi Ukuran Perusahaan kepada Pengaruh Utang Perusahaan dan Profitabilitas Perusahaan terhadap Nilai Perusahaan Ruswan Nurmadi; Liza Novietta; Yani Suryani; Desi Ika; Rizki Fillhayati Rambe
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.539

Abstract

Creating good firm value is a very important thing that must be done by companies, especially companies that are listed on the stock exchange. The company's ability to survive, grow and compete highly depends on the interest of investors to invest in the company. Investors will of course be more interested in investing in companies with good firm value, which is reflected in the company's stock price. Companies that are included in the real estate and property industry in the Indonesia Stock Exchange, are one type of industry that attracts investors because of good development prospects in the future. The results of this research state that firm debt does not significantly affect firm value, firm profitability significantly affect firm value, firm size can strengthen the effect of firm debt and firm profitability on firm value. This research recommends that in the future, relevant research uses different research objects and different research variables, which are expected to affect firm value, to add to the literature on the importance of firm value
Co-Authors Ahmad Sani Andi Marwan Elhanafi Andi Marwan Elhanafi Andi Marwan Elhanafi, Andi Marwan Annisa Annisa Annisa Ashari Asmiraldha, Indah Nur Azwansyah Habibie, Azwansyah Dedy Irwan Desi Ika Dilla Armeice Erika Debora Tambunan Fahrika Ariyani Lubis Fazharullah, Mhd. Ferdy Riza Filza Ilma Ilham Ramadhan Nasution Indah Nur Asmiraldha Indriyani, Lisa Kersna Minan Lestari, Bunga Indah Listiorini Listiorini Liza Novietta Lubis, Aniza R. Lubis, Hafiana Anggraini M Rangga Arofhy M. Dahrul Rizki Manovri Yeni Marwan Elhanafi, Andi Mayesa Sintiya Muhammad Arief Muhammad Karya Satya Azhar Nadya Laras Redytha Natasya, Nindy Ningsih, Indah Ramada Novietta , Liza Nur Zahra Nurwijayanti Pasaribu, Dicko Reynaldi Purnama Nabila Rizki Fillhayati Rambe Rizki Fillhayati Rambe Rizki Fillhayati Rambe Shiva Angelica sipa, Shiva Angelica Siregar, Rosyidah Syahputri, Nenna Irsa Tambunan, Erika Debora Tasya Rahmadani Tommy Tommy Tommy Tommy Tommy Widiya Anggraini Yani Suryani