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All Journal AdBispreneur Jurnal Ilmiah Universitas Batanghari Jambi Akuntabel : Jurnal Ekonomi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Gema Wiralodra Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Research in Business, Economics, and Education Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Economics and Digital Business Review JURNAL MITRA PRIMA Jurnal Ipteks Terapan : research of applied science and education International Journal of Science and Society (IJSOC) International Journal Of Economics Social And Technology Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Medani : Jurnal Pengabdian Masyarakat Journal Accounting International Mount Hope Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) TOMAN: Jurnal Topik Manajemen

Herlina Novita

Universitas Prima Indonesia

Author-ID : 3312273

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering 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 Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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PENGARUH STRUKTUR AUDIT, PROFESIONALISME, DAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MEDAN Novita, Herlina; Sinambela, Marlina F; Pangaribuan, Maria U; Siahaan, Lilia S
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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

The purpose of this research is to know how the influence of audit structure, professionalism and application of information technology to the performances of auditors. This research was conducted in the office of public accountant (KAP) registered at Indonesian Institute of Accountants (IAPI) area of Medan and use 65 auditors as samples. Analysis techniques use multiple linear regression and hypothesis testing with t-test and F-test. Data using is primary data and obtained by distributing questionnaire. The conclusions of research show that: 1) audit structure has an influence on auditor performance; 2) professionalism has no influence on auditor performance; 3) information technology Application has no effect on auditor performance; 4) audit structure, profesionalism and application of information technology have an effect on the performance of auditors.

PENGARUH PEMAGANGAN DAN PELATIHAN KECAKAPAN HIDUP TERHADAP PENUMBUHAN WIRAUSAHA BARU Deni Faisal Mirza; Khomeiny Yunior; Herlina Novita
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 4, No 1 (2019): Adbispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

This study aims to find out how the influence of apprenticeship programs and life skills training partially or simultaneously influences the growth of new entrepreneurs. This research was carried out in the city of Medan with a total sample of 100 community members who had been nurtured through apprenticeship programs and life skills training organized by the North Sumatra UMKM Center. This research is a quantitative descriptive study with MPDEL multiple linear regression analysis. The data used in this study are primary data obtained through questionnaires. The results show that all indicators of apprenticeship program variables, life skills training, and new entrepreneurial growth are valid and reliable so that they are worthy of being used for sample testing. The results of the sample test show that partially apprenticeship and Life Skills Training influence the growth of new entrepreneurs. Simultaneously there is the influence of apprenticeship and life skills training on the growth of new entrepreneurs.Penelitian ini bertujuan untuk mengetahui bagaimanakan pengaruh program pemagangan dan pelatihan kecakapan hidup secara parsial maupun simultan berpengaruh terhadap penumbuhan wirausaha baru. Penelitian ini laksanakan di kota Medan dengan jumlah sampel sebanyak 100 orang warga masyarakat yang telah dibina melalui program pemagangan dan pelatihan kecakapan hidup yang diselenggarakan oleh UMKM Center Sumatera Utara. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan pada penelitian ini adalah data primer. Teknik pengumpulan data penelitian adalah teknik angket dan wawancara. Kuesioner yang dikembangkan terlebih dahulu diuji validitas dan reliabilitasnya, kemudian disebar kepada sampel. Model analisis data penelitian adalah model regresi linier berganda. Hasil menunjukkan bahwa semua indicator ukur variabel program pemagangan, pelatihan kecakapan hidup, dan penumbuhan wirausaha baru valid dan reliable sehingga layak digunakan untuk uji sampel. Hasil uji sampel menunjukkan bahwa secara parsial pemagangan berpengaruh positif dan signifikan terhadap penumbuhan wirausaha baru, dan Pelatihan kecakapan hidup berpengaruh positif dan signifikan terhadap penumbuhan wirausaha baru. Secara simultan pemagangan dan pelatihan kecakapan hidup memiliki pengaruh yang positif dan signifikan terhadap penumbuhan wirausaha baru.

Pengaruh Likuiditas, Leverage, Aktivitas, dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018 Anju Galingging; Fery Xaverius Aritonang; Herlina Novita
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 3 (2020): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i3.1075

The purpose of this study is to determine and analyze the effect of Liquidity, Leverage, Activity, and Profitability on Firm Value in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the period 2015-2018. This study uses a quantitative method with a desciptive type. The population of this study is the Consumer Goods Sector that is listed on the Indonesia Stock Exchange for the 2015-2018 period, as many as 50 companies. Sampling using purposive sampling and obtained a research sample of 60 samples from 15 sectors of consumer goods multiplied by 4 years. This research method uses multiple linear regression. The coefficient test results obtained from the Adjusted R Square value are 3.7%, which means that the variation in the Firm Value variable described by the independent variable is 96.3%. The research results simultaneously show that liquidity, leverage, activity, and profitability have no effect on firm value. Meanwhile, partially it shows that liquidity, leverage, and profitability have no and insignificant effect on firm value, but for the activity variable has a significant effect on firm value.

PEMBERDAYAAN IBU RUMAH TANGGA DALAM UPAYA PENINGKATAN EKONOMI PASCA PANDEMI MELALUI INOVASI PENGOLAHAN UBI UNGU DI DESA SEKIP DELI SERDANG Mas Intan Purba; Herlina Novita; Jamaluddin
Jurnal Mitra Prima Vol. 4 No. 1 (2022): Jurnal Mitra Prima
Publisher : Mitra prima

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

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan pengetahuan dan informasi mengenai inovasi pengolahan ubi ungu serta memotivasi ibu-ibu rumah tangga Desa Sekip untuk berwirausaha, sehingga ibu rumah tangga dapat lebih produktif, penghasilan keluarga bertambah, meskipun hanya dari rumah saja. Tim pengabdian kepada masyarakat UNPRI memberikan pelatihan pengolahan ubi ungu menjadi boba. Selain mengolah produk, mitra juga diberikan motivasi, dan diberikan pengetahuan baru mengenai strategi pemasaran, perkiraan harga jual. Hasil dari dari kegiatan ini, ibu-ibu rumah tangga Desa Sekip memiliki keahlian dan kemampuan untuk membuat boba yang berasal dari ubi ungu.

The Effect of Leverage, Profitability, Accounting Profits and Good Corporate Governance to Price Stock on Company Manufacture Sub Sector Pharmacyi, Cosmetics and Necessity House Stairs in Exchange Effect Indonesia Period 2016-2019 Jordan Jordan; Deffy Febbiola; Cindy Cindy; Evelyn Evelyn; Vanessa Vanessa; Herlina Novita
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1665

With the background of various different research results, we would like to review the effect of leverage, profitability, accounting profit and good corporate governance to price stock. Method research used is descriptive quantitative. Population company manufacture subsector pharmacy, cosmetics and necessity House stairs total 16 companies with technique purposive sampling obtained sample as much 11 companies. Technique though data used is regression multiple. Test results this in a manner Partial leverage and accounting profit take effect positive against the price stock while on profitability variable and GCG no effect on price stock. In concluison the fourth variable independent influential to price stock. From the results of the coefficient of determination using score that has been customized show a figure of 0, 501 which meaningful equal to 50,1% variation price stock affected by leverage, profitability, profit accounting and GCG the rest 49, 9% affected by other factors.

Pengaruh Net Profit Margin, Debt to Equity Ratio dan Inventory Turnover terhadap Harga Saham pada Perusahaan Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia Herlina Novita; Alex Candra Situmorang
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Penelitian ini bertujuan untuk menguji apakah Net profit margin, Debt to Equity Ratio dan Inventory Turnover memiliki pengaruh terhadap Harga Saham pada perusahaan Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif, yang menggunakan data dari 37 perusahaan Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah Purposive sampling dan diperoleh sampel sebanyak 14 sampel. Data yang digunakan adalah laporan keuangan dari masing-masing perusahaan sampel yang dipublikasikan melalui situs www.idx.co.id. Adapun variabel yang berkaitan dalam penelitian ini adalah Net Profit Margin, Debt to Equity Ratio dan Inventory Turnover. Metode penelitian yang digunakan adalah metode analisis deskriptif dan metode analisis regresi linear berganda.Hasil penelitian ini menunjukkan bahwa secara parsial Net Profit Margin berpengaruh positif dan signifikan terhadap Harga Saham, sedangkan Debt to Equity Ratio tidak berpengaruh dan tidak signifikan terhadap Harga Saham dan juga Inventory Turnover berpengaruh negatif dan signifikan terhadap Harga Saham pada perusahaan Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia. Hasil penelitian lain juga menunjukkan bahwa secara simultan Net Profit Margin, Debt to Equity Ratio dan Inventory Turnover bersama-sama berpengaruh signifikan terhadap Harga Saham pada perusahaan Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia.

Analisis Pengaruh Likuiditas, Solvabilitas dan Aktivitas terhadap Profitabilitas pada Perusahaan Manufaktur Makanan yang Terdapat di Bei Periode 2017-2020 Herlina Novita; Rokky Lumban Gaol; Ramahmo Matanari; Monalisa Siahaan; Delkawati Sarumaha
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.806

This research was conducted on food and beverage company that listed in Bursa Efek Indonesia,i This research aims to examine and analyze the effect of Current Rasio, Debt to Asset, Debt to Equity, Total Aset Turn Over on return of Asset. The Approach that taken in this research is quantitative and descriptive approach, population in this research are 30 companies with using purposive sampling technique and the sample amounted to 24 companies, so the total number of observations was 96 observations. However, due to the data being too extreme, somedata had to be removed in this observation by recovering 18 data’s so the total of observations used in every test are 78 data. The analytical Method that use in this research is multiple value regression method. From the result of this research simultaneously Current Rasio (CR), Debt to Asst (DAR), Debt to Equity (DER) and total Asset Turn Over (TATO) have a positive effect on Return on Assets (ROA) listed on the BEI period 2017-2020, with the result of F-hitung > F-table (2,697>2,50) with a significance value of 0,037 < 0,05. And from the partial test result that CR, DAR, DER, TATO have a no significant negative effect on ROA.

Pengaruh Pertumbuhan Ekonomi, PAD, DAU dan DAK Terhadap Pengalokasian Anggaran Belanja Modal di Kabupaten/Kota Di Sumatera Utara Tahun 2018-2020 Herlina Novita; Anita Yuli Sari Akbar Purba; Erika Sri Dwina Br Perangin-Angin; Engie Aurel Caroline; Julius Kristofan Zai
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.839

The purpose of this research is to investigate the impact of economic growth, regional original income, general allocation funds, and special allocation funds on the distribution of capital expenditure funds in the regencies and cities of North Sumatra, Indonesia. Purposive sampling was used to pick the samples for this study. Three hundred and ninety-nine samples were included in the study, all of which were from districts or cities in North Sumatra. Statistical analysis, classical assumption testing, and hypothesis testing are the research approaches that were used in this thesis. Secondary data is the kind of information that was utilized. In this research, the findings demonstrate that economic growth, regional original income, general allocation funds, and special distribution funding all have a positive and statistically significant impact on capital expenditures. A partial influence of regional original income and special allocation funds on capital expenditures may be seen, but no effect is shown for economic growth and general allocation funds on capital expenditures

Pengaruh Motivasi, Pelatihan Dan Komunikasi Terhadap Kinerja Karyawan Pada Perusahaan Daerah Air Minum Tirtanadi Cabang Berastagi Susi Br Gurusinga; Herlina Novita; Dewi Indriani Sinaga; Melda Fitri Yanti Simamora; Ruth Sania Novaresita
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2483

This research was conducted to determine the influence of motivation, training, and communication on the performance of employees at the Tirtanadi Drinking Water Regional Company Berastagi Branch. This type of research uses descriptive research. The number of research samples as many as 52 employees of Tirtanadi Drinking Water District Company Berastagi Branch. The results showed that partially motivation, training, and communication significantly affect the performance of employees at the Tirtanadi Drinking Water Regional Company Berastagi Branch. Simultaneous test results showed that motivation, training, and communication significantly affected the performance of employees at the Tirtanadi Drinking Water Regional Company Berastagi Branch. The influence of motivation, training, and communication on employee performance at Tirtanadi Drinking Water District Company Berastagi Branch by 70.9%. Keywords: Training, Training, Communication, Office Employees

KEGIATAN PELATIHAN PEMBUATAN MASKER Mas Intan Purba; Yeni Rafita Sihombing; Herlina Novita; Keumala Hayati; Mila Yulia Herosian; Nurul Wardani Lubis
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v3i2.4774

Pembuatan masker pada masa Pandemi ini sangatlah penting karna masker dibutuhkan masyarakat, utamanya di Deli Serdang, sehingga masker sangat dibutuhkan untuk menjaga diri dari terserangnya Covid19 terutama ketika kita keluar rumah. Proses pembuatan masker ini mendapat dukungan dari Kepala Desa dan beberapa masyarakat. Masker yang telah dibuat akan disebarkan kepada Kepala Desa untuk bantuan pada masyarakat dan sebagian dibagikan langsung kepada masyarakat dan salah satu kader di Deeli Serdang. Dalam pembuatan masker, ada beberapa bahan yang diperlukan, (1) dua bahan kain katun untuk kain yang di luar 20 cm dan kain yang di dalam 16 cm, (2) dua buah tali karet sepanjang 26 cm, (3) bola dan jarum, (4) gunting, (5) jarum bundel, (6) penggaris. Adapun tujuan dalam pembuatan masker ini adalah Memberikan pengetahuan kepada masyarakat Deli Serdang cara membuat masker dengan mudah dan cepat dalam rangka pencegahan dan penanganan COVID- 19

Co-Authors Alex Candra Situmorang Alfan Hertama Milala Andronicus, Melkyory Angel Wijaya Angela Angela Angela, Angela Anggoro, Muhammad Agung Anita Yuli Sari Akbar Purba Anju Galingging Anton Luvi Siahaan Anton Luvi Siahaan Bolon, Medelin Sarah Natasia Tp Butar-Butar, Mangasi Cantona, Yozzi Alfaredo Caryn Cokro Choiriyah Choiriyah Cindy Cindy Debby Aulia Irsan Deby Sintiya Febina Br Sitepu Deffy Febbiola Delkawati Sarumaha Delvis Stevhen Sihombing Deni Faisal Mirza Detihati Laia Dewi Indriani Sinaga Dormawati Hutasoit Engie Aurel Caroline Erika Sri Dwina Br Perangin-Angin Evelyn Evelyn Febry Tresia Simamora Febry Widya Fery Xaverius Aritonang Fitri Yanti Manalu Giawa, Welima Gilbert Leandro Guci, Dede Ansyari Harahap, Rahmat Alamsyah Harun Lubis Harun Lubis Harun Lubis Hutagaol, Jarungjung Hutasoit, Dormawati Irsan, Debby Aulia Jacinda Sany Jamaluddin - Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jenni Henas Wijaya Jordan Jordan Jordhan Baik Simanjuntak Julius Kristofan Zai Katrin Monika Silaban Keisha Maurice Mahotra Keumala Hayati Kristina Eva Yanti Silalahi Laia, Detihati Lubis, Harun M. Rinanda Hidayat Marbun, Yunita Marpaung, Rince Medelin Sarah Natasia Tp Bolon Melda Fitri Yanti Simamora Michael Pratama Surbakti Mila Yulia Herosian Minne Sotha Roma Ito Br Sinaga Miquel Carlos Silalahi Monalisa Siahaan Nainggolan, Yolanda Jesika Margaretha Br. Napitupulu, Rio Parsaoran Natalia Manalu Nichita, Nichita Nurul Wardani Lubis Pangaribuan, Maria U Pasaribu, Roni Prianto Paulina Paulina Petrus Paskah Yus Nduru Priska Br Tarigan Purba, Mas Intan Purba, Mas Intan Ramahmo Matanari Randolph, Yehezkiel Miquel Rany Hezellyta Bukit Raynaldi Dicky Sitorus Rick Hunter Simanungkalit, Rick Hunter Ricky Ricky Rifaldi Marbun Rizky Sembiring Rokky Lumban Gaol Roni Prianto Pasaribu Ruth Sania Novaresita Rutmia Sam Gilbert Tarigan Samosir, Ruth Chintya Saragih, Eliza Saragih, Sepriandison Sarumaha, Kristina Shelly Shelly Shelly, Shelly Shirley Siahaan, Lilia S Siahaan, Rina Devi Sihombing, Yeni Rafita Silvia Winarti Simanjuntak Simamora, Febry Tresia Sinambela, Marlina F Siregar, Erpian Richad Halomoan Susi Br Gurusinga Vanessa Vanessa Welima Giawa Widia Br Barus Wijaya, Jenni Henas Yola Anastasia Br Sinuhaji Yosri S Pasaribu Yozzi Alfaredo Cantona Yunior, Khomeiny Yunita Marbun

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