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All Journal Jurnal Riset Akuntansi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Bisnis, Manajemen, dan Akuntansi All Fields of Science Journal Liaison Academia and Sosiety West Science Interdisciplinary Studies
Rukmini Rukmini
Program Studi Manajemen, Akuntansi FEB Universitas Muslim Nusantara Al Washliyah Medan, Jl. Garu II A Medan Kec. Medan Amplas, Kota Medan, Sumatera Utara 20229 Indonesia
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Penerapan Metode Full Costing Sebagai Alat Penentuan Biaya Produksi Dalam Penetapan Harga Sewa Shita Tiara; Rukmini Rukmini
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6529

Abstract

This study aims to determine the full costing method which is used as a means of determining production costs in determining the rental price of PT. Bintang Hock Lie Advertising is suitable to be applied with Optimal. This type of research is a comparative descriptive study. This study uses Secondary Data, namely the Billboard Production Cost Report 2018 at PT. Bintang Hock Lie Advertising Medan Branch. Data collection techniques in this study used observation techniques, library research techniques, and documentation techniques. The results of this study indicate that PT. Bintang Hock Lie Advertising Medan Branch is still not optimal in applying the Full Costing Method. This is because the company does not calculate fixed assets as depreciation expense which is an element of Fixed Factory Overhead Costs in the Cost of Production Costs. Then there is a difference in the rental price of Rp. 4,733,000, - from the calculation of the researcher according to the theory of Rp. 318,336,100, - and from the calculation of the Company, which is Rp. 313,603,100.
Pengaruh Psikologis Konsumen Terhadap Keputusan Pembelian Produk Smartphone Merek Vivo (Studi Kasus Pada Masyarakat Dusun II Desa Tanjung Mulia Kecamatan Tanjung Morawa) Dewi Fatmah; Rukmini Rukmini
Jurnal Bisnis, Manajemen, dan Akuntansi Vol 9 No 1 (2022): Jurnal Bisnis, Manajemen, dan Akuntansi (JBMA) - Maret
Publisher : Sekolah Tinggi Ilmu Bisnis Kumala Nusa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.719 KB) | DOI: 10.54131/jbma.v9i1.130

Abstract

This study uses descriptive data analysis methods to describe or analyze research results but are not used in making broad conclusions, and this study also uses quantitative methods, namely the method used to show data in the form of numbers. Purchase of Vivo Brand Smartphone Products from the Community of Hamlet II, Tanjung Mulia Village, Tanjung Morawa District. Data collection techniques using interviews, questionnaires, observations. The results of consumer psychology research have a positive and significant effect on purchasing decisions which are indicated by the value of tcount> ttable (5.169>1.98447) and significant at 0.000 <0.05. The coefficient of determination (R square) is 0.214, which means 21.4% of the purchasing decision variables. can be explained by the independent variable Consumer Psychology, while the remaining 78.6%. Keywords: Psychological, Consumer, Vivo Smartphone
Pengaruh Komitmen Organisasional, Kepuasan Kerja Dan Budaya Organisasi Terhadap Kualitas Layanan Pegawai di Dinas Tanaman Pangan Dan Hortikultura Provinsi Sumatera Utara Rukmini Rukmini; Julaina Nawar; Wan Dian Safina; Toni Hidayat
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 3 (2022): SEPTEMBER
Publisher : CERED Indonesia Institute

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Abstract

This research activity uses a quantitative research method approach with expost facto type which aims to examine the relationship between phenomena that have occurred either partially or simultaneously. The population of this research is 160 employees with a precision of 5% so that the sample is 114 employees. Based on the results of testing the first hypothesis (H1) partially, the variable organizational commitment has a positive and significant effect on the quality of employee services by 0.021, the results of testing the second hypothesis (H2) partially, the variable job satisfaction has a positive and significant effect on the quality of employee services by 0.023, the results Testing the third hypothesis (H3) partially, the organizational culture variable has a positive and significant effect on the quality of employee services. of 0.000 the results of testing the fourth hypothesis (H4) simultaneously with the F test, the variables of organizational commitment, job satisfaction and organizational culture simultaneously have a positive and significant effect on the quality of employee services together with an effect on the quality of employee services by 25.5% with the multiple regression equation is Y =17.001+0.156 X1+0.090X2+0.172X3+?.
Persentase Peranan Komitmen Organisasi, Kepuasan Kerja, dan Budaya Organisasi Dalam Meningkatkan Layanan Pegawai di Dinas TPH Provinsi Sumatera Utara Julaina Nawar; Rukmini Rukmini; Wan Dian Safina; Toni Hidayat
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 3 (2022): SEPTEMBER
Publisher : CERED Indonesia Institute

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

Abstract

This research activity uses a quantitative research method approach with expost facto type which aims to test each role percentage, either partially or simultaneously. The population of this research is 160 employees with a precision of 5% so that the sample is 114 employees. Based on the results of testing the first hypothesis (H1) partially, the variable of organizational commitment plays a significant and significant role on the quality of employee services by 0.021, the results of testing the second hypothesis (H2) partially, the variable job satisfaction plays a significant and significant role on the quality of employee services by 0.023, the results of hypothesis testing the third (H3) partially, the organizational culture variable plays a significant and significant role on the quality of employee service. equal to 0.000, the results of testing the fourth hypothesis (H4) simultaneously with the F test, the variables of organizational commitment, job satisfaction and organizational culture simultaneously play a significant and significant role on the quality of employee services, which together affect the quality of employee services by 25.5% with the multiple regression equation is Y =17.001+0.156 X1+0.090X2+0.172X3+?.
Mengembangkan Jiwa Kewirausahaan Pemuda Remaja Islam (Prima) Mesjid Al-Hidayah Perumnas Mandala Nurain Harahap; Wan Dian Safina; Rukmini Rukmini; Emelia Rahmadany Putri Gami; Muhammad Rizaldyi Wibowo; suhaila husna samosir
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 2 No 1 (2023): Edisi Januari 2023 - Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v2i1.553

Abstract

Tujuan dari program pengabdian masyarakat ini adalah untuk mengembangkan jiwa enterpreneur dikalangan pemuda remaja. Dengan memberikan sosialisasi ini diharapkan pemuda remaja islami dapat menjadi seorang wirausawan dengan memanfaatkan sosialisasi ini dapat membentuk jiwa kewirausahaan mereka sejak dini agar mereka terbiasa dalam berwirausaha. Metode pendekatan yang ditawarkan untuk menyelesaikan masalah pada kegiatan pengabdian ini adalah sebagai berikut: (1) Metode ceramah untuk tahap sosialisasi mengembangkan jiwa berwirausaha sejak dini bagi pemuda remaja islam(2) Metode diskusi untuk tahap pemahaman dan Tanya jawab seputar kewirausahaan dan membahas prakter berwirausaha kepada para pemuda remaja islam. Dengan program ini diharapkan memberikan hasil yang telah dilakukan adalah pemahaman para remaja islam akan kewirausahaan dan bisa praktek lapangan dalam kehidupan sehari-hari mereka sebagai bekal mereka dimasa depan untuk menjadi seorang pengusaha yang sukses dan handal yang mampu berinovasi dan menciptakan lapangan pekerjaan.
Pengaruh Kepemimpinan dan Motivasi Kerja Terhadap Loyalitas Pegawai di KPU Provinsi Sumatera Utara Rian Nugraha Simatupang; Rukmini Rukmini; Mahyudin Situmeang
All Fields of Science Journal Liaison Academia and Sosiety Vol 1, No 4: Desember 2021
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v1i4.118

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan dan motivasi kerja terhadap loyalitas pegawai di KPU Provinsi Sumatera Utara. Penelitian ini menggunakan metode deskriptif kuantitatif. Penelitian ini dilaksanakan dilaksanakan pada KPU Provinsi Sumatera Utara yang berlokasi di Jalan Perintis Kemerdekaan No.35, Gaharu, Kecamatan Medan Tim, Kota Medan, Sumatera Utara. Berdasarkan hasil penelitian ini diperoleh persamaan regresi linear berganda yaitu Y = 3,500 + 0,469X1 + 0,462X2. Nilai thitung variabel kepemimpinan (4,587) ttabel (1,675) dan nilai signifikansi 0,000 0,05, artinya secara partial kepemimpinan berpengaruh positif dan signifikan terhadap loyalitas pegawai di KPU Provinsi Sumatera Utara. Nilai thitung variabel motivasi kerja (4,114) ttabel (1,675) dan nilai signifikansi 0,000 0,05, artinya secara partial motivasi kerja berpengaruh positif dan signifikan terhadap loyalitas pegawai di KPU Provinsi Sumatera Utara. Nilai Fhitung = 68,088 Ftabel = 2,79 dan signifikansi 0,000 0,05. Artinya variabel kepemimpinan dan motivasi kerja secara simultan berpengaruh positif dan signifikan terhadap loyalitas pegawai di KPU Provinsi Sumatera Utara. Nilai Adjusted R Square (R2) adalah 0,721 menunjukkan bahwa kepemimpinan dan motivasi kerja menjelaskan pengaruhnya terhadap loyalitas pegawai sebesar 0,721 atau 72,1%, sedangkan sisanya 27,9% dijelaskan oleh faktor lain yang tidak diteliti dalam peneltian ini.
LITERASI KEUANGAN “DEBT LOAN” PADA KELOMPOK HALAQOH MINGGUAN BANK WAKAF MIKRO PONDOK PESANTREN MAWARIDUSSALAM Alistraja Dison Silalahi Silalahi; Rukmini Rukmini; Cita Ayni Putri Silalahi; Aria Masdiana Pasaribu
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.21635

Abstract

Pentingnya peningkatan pemahaman “debt loan”, merubah mindshet sehingga muncul rasa mampu untuk membayar cicilan, melunasi utang tepat waktu dan menjauhkan rasa nyaman dengan berutang, meminimumkan nasabah yang memiki karakteristik kurang baik yaitu kurangnya rasa perduli dan tanggungjawab bagi nasabah terhadap pinjamannya atau hutangnya, maka kami tim dosen dan mahasiswa melaksanakan pengabdian masyarakat bagi pengurus dan Kelompok Halaqoh Mingguan Bank Waqaf Mikro Pondok Pesantrean Mawaridussalam Jalan Peringgan Desa Tumpatan Nibung Kec. Batang Kuis. Pelaksnaannya dengan sosialisasi menggunakan metode ceramah dan Focus Grup Diskusi (FGD). Pada metode ini ketua tim pengabdian masyarakat menyampaikan dan mepersentasikan materi terkait judul pengabdian masyarakat yang disampaikan sedangkan anggota membagikan materi dan absensi peserta kemudian dilakukan metode diskusi dan tanya jawab. Pelaksanaan pengabdian memberikan kebermanfaatan bagi pengurus, kelompok “Halming” dan masyarakat terutama pembekalan keilmuan dalam mengelola pinjaman pembiayaan tanpa agunan, membuat perencanaan keuangan, pengelolaan usaha, pemahaman pentingnya nilai nilai kerjasama. Radiansyah selaku ketua pengurus dan Bayu Satria Damanik selaku manajer seta tim kelompok halaqah mingguan menyambut sangat baik pelaksanaan pengabdian sebagai pembekalan keilmuan dalam memahami pinjaman, resiko kredit, cara cerdas melunasi hutang. Dalam akhir sambutan beliau meminta agar tim dosen lebih sering memberikan literasi keuangan, berharap agar pengurus kelompok halaqoh mingguan mengkoordinir anggota kelompoknya untuk lebih tertib dalam pemenuhan kewajiban.
PENGARUH LABEL HALAL DAN KEAMANAN BAHAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DI MAJESTYK BAKERY & CAKE SHOP BAKARAN BATU KECAMATAN LUBUK PAKAM Iga Wahyuni; Sari Wulandari; Rukmini Rukmini; Nur&#039;ain Harahap
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3508

Abstract

This study aims to determine and analyze the effect of halal labels and material safety on purchasing decisions. The sampling technique used purposive sampling, amounting to 88 respondents. Methods of data collection using a questionnaire / questionnaire. Partial research results Material Safety has a significant positive effect on Purchasing Decisions. Simultaneously the Halal Label and Material Safety have a positive and significant effect on Purchasing Decisions with a calculated F value > F table with a significant value of 0.000, it can be concluded that the halal label variable and material safety simultaneously or together have a positive and significant effect on the purchasing decision variable. The results of the calculation of the coefficient of determination can be explained that the level of influence (R Square) of the halal label variable and the material safety variable on the purchasing decision variable is 0.700. It can be concluded that the halal label variable and the ingredient safety variable have an influence of 70% on the purchasing decision variable while the rest is influenced by other variables not examined in this study.Keywords: Halal label, material safety, purchase decision
Strategy of Creative Economy Development on Small Micro Enterprises and Medium (SMEs) in Medan City Leni Handayani; Tina Herianty Masitah; Rukmini Rukmini; Sri Murniyanti; Nova Azahra
West Science Interdisciplinary Studies Vol. 2 No. 07 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i07.1147

Abstract

This study shows how the implications of the strengthening strategy and recommendations for the SMEs development policy strategy in Medan City. This study is very important in the context of developing SMEs as creative economic activists in the future. This study uses a quantitative descriptive method. In general, qualitative research is not patterned with a design format consisting of three models, namely descriptive format, verification format, and grounded research format. The subjects of the study were 120 respondents of SMEs actors registered with the Medan City Cooperative and SMEs Service, which became the object of the study, namely about SMEs empowerment through strengthening the creative economy to accelerate poverty alleviation in Medan City. The sampling technique used was purposive sample with data collection using questionnaires. The results of the study stated that the development of creative economic handicrafts in Medan City was carried out by optimizing human resources through skills development and training. The right approach and strategy in developing handicraft innovation is with 5P (enabling, strengthening, protection, support, and maintenance). Because this strategy can cover all lines of the creative economy in handicrafts in order to increase local economic potential. The strategy for developing handicraft businesses in Medan City uses the SO strategy, where this strategy is used to utilize existing strengths and opportunities to minimize weaknesses and threats by relying on product advantages and expanding market networks outside the Medan City area. The novelty in this study is that this study is more comprehensive (comprehensive) in examining the acceleration of poverty alleviation in Medan City with the right strategy in increasing the selling value of SMEs products.
Co-Authors Alistraja Dison Silalahi Silalahi Anggia Sari Lubis, Anggia Sari Cita Ayni Putri Silalahi Dewi Fatmah Emelia Rahmadany Putri Gami Iga Wahyuni Julaina Nawar Julaina Nawar Leni Handayani Mahyudin Situmeang Muhammad Rizaldy Wibowo Nova Azahra Nur&#039;ain Harahap Nurain Harahap Pasaribu, Aria Masdiana Rian Nugraha Simatupang Shita Tiara Sri Murniyanti Suhaila Husna Samosir Tina Herianty Masitah Toni Hidayat Wan Dian Safina