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All Journal JAKPI BAHAS JURNAL PENGABDIAN KEPADA MASYARAKAT JPNM : Jurnal Pustaka Nusantara Multidisiplin
La Ane
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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KETERAMPILAN MEMBUAT BATIK BAGI KOMUNITAS IBU-IBU RUMAH TANGGA DI DESA BANDAR SETIA Wahyu Tri Atmojo; Hida yat; La Ane
BAHAS Vol 28, No 3 (2017): BAHAS
Publisher : BAHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/bhs.v28i3.10070

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan solusi atas permasalahan yang dihadapi mitra, yakni: peningkatan keterampilan dalam pembuatan kerajinan tangan khususnya pembuatan kerajinan batik; mengaktifkan program dasa wisma di bawah organisasi PKK dibidang pendidikan dan keterampilan, dan memberikan pengetahuan dan wawasan dalam mengelola usaha. Adapun manfaat yang diperoleh mitra  dari kegiatan ini adalah: (1) meningkatnya pengetahuan dan keterampilan serta produktivitas mitra dalam pembuatan kerajinan khususnya kerajinan batik; (2) Berjalannya program kegiatan Dasa Wisma di bawah organisasi PKK di Desa Bandar Setia dibidang keterampilan dalam pembuatan kerajinan tangan khususnya kerajinan batik. Metode pendekatan yang digunakan untuk mengatasi permasalahan mitra adalah metode pelatihan, demonstrasi, praktek langsung, dan pendampingan.Pelaksanaan pengabdian dilakukan oleh Dr. Wahyu Tri Atmojo, M. Hum (Dosen Jurusan Seni Rupa FBS), Dr. Hidayat, M. Si (Jurusan Sejarah, FIS) dan Drs. La Ane (Jurusan Akuntansi, FE). Hasil luaran kegiatan pengabdian kepada masyarakat dihasilkannya karya kerajinan batik. Setiap peserta menghasilkan 2 (dua) lembar kain batik. Desain yang mereka hasilkan mengikuti motif dan warna khas Sumatera Utara. Karya kerajinan batik tersebut dapat dimanfaatkan untuk bahan pembuatan sandang maupun aksesoris rumah tangga dengan memodifikasi potongan kain sehingga ada perpaduan sesuai mode yang dikehendaki.
Faktor-faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Rahayu Dahliawati; La Ane
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 02 (2017): volume 5 no. 02 September 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i02.9162

Abstract

Company valuation in general becomes one of the goals of Income Smoothing practice. The purpose of this research is to examine thein fluence of Sales  Growth,  Return On Asset,  Debt  to  Asset  Ratio, as  well  as  to examine whether there is influence on Earning Response(CAR).The population in this researchare Manufacturing Company of Basic and Chemical Industry Sector listed on Indonesia Stock Exchange which totals 64 companies. Sample consist of 31 manufacturing company of the Basic and Chemical Industry Sectors listed on the Indonesian Stock Exchange for 5 years from 2011–2015, with subsamples of 155 financial statement. The technique of selecting samples using Purposive Sampling technique. Data analysis technique used is descriptive statistic, normalitytest, testclassic assumptions, hypothesis test (T test statistic, F-Test and path analysis).There sults showed that: First, Sales Growth, Return On Asset, and Debt toAsset Ratio variabel do not have a significant effecton Income Smoothing Practice. This means that all of these variables are not able to detect management behavior in the Income Smoothing Practice. Second, Sales Growth, Return On Assetand Debtto Asset Ratio variables do not have a directinfluence on Earning Response. This means that investors in the capital market have not considered these variable factors in making  investment decisions. Third, Sales Growth, Return On Assetand Debt to Asset Ratio variables have no effecton Earning Response even though through Income Smoothing Practice. This means that investors in decision making through considerate on of Income Smoothing by management also does not consider factor variable.The conclusion that can be drawn from there sults of this researchis by knowing the influence of these variables, investors can choose a strategy  to choosea company that is really considered healthy as a place to invest. Keywords :     Income Smoothing, Sales Growth, Return on Asset, Debtto Asset Ratio, Earning Response (CAR). 
IPTEKS BAGI MASYARAKAT KELOMPOK USAHA PETANI KELAPA DESA SEI PAHAM La Ane; Muhammad Bukhori Dalimunthe
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 21, No 79 (2015)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v21i79.4798

Abstract

The purpose of IbM to utilize the coconut husk waste in order to be fully utilized for productive activitiesthat can develop communities economically independent and improve skills in processing waste coconuthusks into craft items. The method used to achieve IbM activity is a method of education, counseling,training, production, business management training, design,  and mentoring. This work was conducted atthe home partner named Japilian Dalimunthe address Sei Sei Understanding Middle Kepayang shavingsDistrict is approximately 220 km from the State University of Medan . Result of performance of activitiesIbM broadly divided into, namely : ( 1 ) soft skills, provision of education and counseling utilization of wasteoil into the craft mat and strap goods that have economic value ; and ( 2 ) hard skills , training, and practicemat production and rope directly involve partners and communities as well as the evaluation of the matand rope production. So also with the additional income earned for production partners mat and strap anda positive impact on the reduction of waste coconut husks piled in the garden or in the yard partner..
PENGARUH MODAL INTELEKTUAL, UKURAN PERUSAHAAN DAN KUALITAS AKTIVA PRODUKTIF TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN Mayang Sharfina; La Ane; Anggriyani Anggriyani
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.47796

Abstract

The problem in this study is the economic crisis that has resulted in banking in Indonesia experiencing a slump where many banks were liquidated because they were unable to maintain their performance. This study aims to determine the effect of intellectual capital, company size, and quality of productive assets partially on the financial performance of banking companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The population in this study were 47 banking companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling method used is purposive sampling, with a total sample of 13 companies, for 2017-2020 as many as 52 samples. Data collection techniques by downloading financial reports from the website www.idx.co.id. The data analysis technique used in this study uses multiple regression and hypothesis testing (t test and F test) .The results of this study partially indicate that intellectual capital has no significant effect on financial performance with a sig value of 0.275 > 0.05. Then the size of the company has significant effect on financial performance with a sig value of 0.013 < 0.05. While the quality of productive assets has a significant effect on financial performance with a sig value of 0.000 <0.05. Simultaneously, intellectual capital, company size and quality of productive assets affect the company's performance. The conclusion in this study is that intellectual capital and firm size have an effect on ROA. Meanwhile, the quality of earning assets has no effect on ROA.
Pengaruh Corporate Social Responsibility dan Good Corporate Governance terhadap Nilai Perusahaan pada Perusahaan Industri Dasar dan Kimia di Bursa Efek IndonesiaTahun 2021-2023 Bima Karo Karo; La Ane
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 2 (2025): July : Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i2.385

Abstract

Penelitian ini meneliti faktor-faktor yang memengaruhi penurunan nilai perusahaan yang tercermin dari rata-rata Price to Book Value (PBV) pada perusahaan sektor Industri Dasar dan Kimia di Bursa Efek Indonesia periode 2021-2023. Sampel terdiri dari 38 perusahaan selama tiga tahun pengamatan dengan teknik purposive sampling, dan analisis data menggunakan regresi linear berganda.Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR), kepemilikan institusional, dan komite audit berpengaruh terhadap nilai perusahaan, sedangkan kepemilikan manajerial dan dewan komisaris independen tidak berpengaruh. Secara simultan, kelima variabel independen berpengaruh terhadap nilai perusahaan. Kesimpulannya, tata kelola perusahaan yang efektif dan praktik CSR yang baik dapat meningkatkan nilai perusahaan.
Co-Authors Anggriyani Anggriyani Bima Karo Karo Hida yat Mayang Sharfina Muhammad Bukhori Dalimunthe Rahayu Dahliawati Wahyu Tri Atmojo