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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Mirai Management Jurnal EMT KITA Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK JISTech (Journal of Islamic Science and Technology) JURNAL PENDIDIKAN TAMBUSAI JCRS (Journal of Community Research and Service) JURNAL MUTIARA AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Pelita Masyarakat Jurnal Inovasi Penelitian Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Akrab Juara : Jurnal Ilmu-ilmu Sosial Economics and Digital Business Review ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Muhammadiyah Manajemen Bisnis (JMMB) JUKESHUM: Jurnal Pengabdian Masyarakat Akuntansi Prima International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Prosiding Konferensi Nasional PKM-CSR Al-Buhuts (e-journal) Jurnal ABDIMAS Budi Darma Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Journal Of Human And Education (JAHE) Journal of Trends Economics and Accounting Research Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Mudabbir: Journal Research and Education Studies BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Worksheet : Jurnal Akuntansi International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Sharia Business Management AJCD International Journal of Islamic Business Management Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society
Alistraja Dison Silalahi
Universitas Muslim Nusantara Al-Washliyah
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Pengaruh Solvabilitas dan Profitabilitas terhadap Harga Saham pada Perusahaan Sektor Makanan & Minuman Arie Pratania Putri; Slyvia Valencia; Angeline Anastacia Tan; Angellya Kumala Dewi; Alistraja Dison Silalahi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.4255

Abstract

The purpose of this study was to examine the effect of ROA, NPM, DER and DAR on Stock Prices. This research applied the documentation method by searching for data and downloading reports finance of various companies in the food & beverage business sector on the IDX during the period of 2019 to 2021. This research used purposive sampling technique, where there were a total of 66 data on 22 companies multiplied by 3 years of observation. The conclusion shows that NPM had an impact partially related to stock prices, while ROA, DER and then DAR were found not partially related on stock prices. Furthermore, the results of the study also show the four variables was found to have a simultaneous effect on stock prices. Based on the R squared test, it could be seen that each independent variable collects a percentage of 24.5% in influencing the dependent variable and the remaining percentages are driven by other types of variables that are outside of the research within 75.5%.
Analisis Efektivitas Pajak Daerah Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Rismania Br Barus; Alistraja Dison Silalahi; Arie Pratania Putri
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5545

Abstract

This research aims to find out how the effectiveness of local taxes and the contribution of local taxes to regional original income in the province of North Sumatra. This study uses a qualitative descriptive research method. In this study, the government of North Sumatra Province became the subject of this research. The object of this study is the target and realization of local taxes and local revenue of North Sumatra Province. This research uses secondary data, the method used for data collection is the documentation method, namely by recording and examining archives and documents in agencies related to research both in the form of information, financial data, and others. The results show that on average the level of effectiveness of local taxes in the province of North Sumatra is 82%, which is quite effective. The results show that the ability of local governments to realize local tax revenues based on predetermined targets is well implemented, with the hope that there will be a reduction in dependence on finance from the central government. On average, the level of contribution of local taxes to the local revenue of North Sumatra Province, which is 53%, is very good. Keyword: Local Tax, Regional Original Revenue, Effectiveness, Contribution
PENGARUH KETERLIBATAN PEMAKAI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA KANTOR SAMSAT DELI SERDANG Ifan Fadillah Harahap; Alistraja Dison Silalahi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 1 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i1.2478

Abstract

This study aims to determine the effect of user involvement and personal technical skills on the performance of accounting information systems at the Deli Serdang Samsat Office. This research is a type of quantitative research. The sampling technique was carried out using a non-purposive sampling technique. In research, respondents are people who are asked to provide information about a fact or opinion. This information can be conveyed in writing, namely when filling out a questionnaire, or verbally, when answering an interview. Respondents in this study were all employees who worked at the Deli Serdang Samsat Office, totaling 30 respondents. The data analysis technique used in this study is multiple linear regression analysis with SPSS 22 software tools. The multiple linear regression equation, namely Y = 42.262 + 0.047X1 + 0.062X2 + e illustrates that the independent variable (independent) is user involvement (X1), and Personal Technical Ability (X2) in the regression model can be stated if one independent variable changes by 1 (one) and the other is constant, then the change in the dependent variable (Y) is equal to the coefficient value (b) of the variable value of 42.262 giving the understanding that if User Engagement (X1) and Personal Technical Ability (X2) simultaneously or together do not change or are equal to zero (0), then the value of the Company (Y) is 42.262 units.
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 Pendapatan Asli Daerah Terhadap Belanja Daerah di Kabupaten/Kota Sumatera Utara Putri Cindi Claudia; Alistraja Dison Silalahi; Arie Pratania Putri
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5694

Abstract

Tujuan dari penelitian ini Untuk mengetahui pengaruh penerimaan Pajak Daerah terhadap Belanja Daerah pada Kabupaten/Kota Sumatera Utara, Untuk mengetahui pengaruh penerimaan Retribusi daerah terhadap Peningkatan Balanja Daerah Provinsi Sumatra Utara, untuk mengetahui pengaruh Hasil Pengelolaan Kekayaan Daerah yang dipisahkan terhadap belanja daerah, untuk mengetahui pengaruh Pendapatan Asli Daerah Lainnya yang Sah terhadap belanja daerah. Dalam penelitian ini metode analisis data yang digunakan penulis dalam menganalisis masalah dengan menggunakan metode kuantitatif. Sampel yang digunakan dalam penelitian ini adalah Proposive Sampling . Jenis data yang digunakan dalam penelitian ini adalah data sekunder, yaitu data yang berupa angka-angka yang terdapat dalam laporan ralisasi BPS (Badan Pusat Statistik) Provinsi Sumatera Utara Tahun Anggaran 2020-2021 serta data-data yang berhubungan dengan penelitian. Dari hasil penelitian ini diketahui bahwa Pajak, Retribusi daerah, Hasil Pengelolaan Kekayaan Daerah yang dipisahkan dan Pendapatan Asli Daerah Lainnya yang Sah Berpengaruh Positif dan signifikan terhadap belanja daerah di Kabupaten/Kota Sumatera Utara. Kata Kunci : Pajak daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah yang dipisahkan, Pendapatan Asli Daerah Lainnya yang Sah, Belanja Daerah
Pengaruh Persepsi Usaha, Literasi Keuangan, Pengetahuan Akuntansi Dan Pengalaman Usaha Terhadap Perilaku Keuangan UMKM (Studi Kasus Di Glugur Kota Medan) Kevin Tjanriadi Harun; Arie Pratania Putri; Evelyn Evelyn; Alistraja Dison Silalahi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): 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.v7i2.7865

Abstract

Medan city as the capital of North Sumatra province is the largest city in the eastern region of Sumatra island. Micro, Small and medium enterprises, often called UMKM, are forms of business managed by a person or group of people with a certain amount of capital and set up a business with the aim of making a profit with the ability to develop flexible business processes. The approach in this study is a quantitative approach. In this study, researchers used quantitative descriptive research methods. Total population and sample of 63 business units. Data collection techniques are questionnaires, interviews and documentation. Data analysis techniques using E-view. The conclusion of this study is that the perception of business has a positive and significant effect on the financial behavior of UMKM, Financial Literacy, accounting knowledge and business experience do not affect the financial behavior of UMKM. Implementation of business perception, financial literacy, knowledge and business experience support can encourage high financial behavior. Keywords: Business Perception, Financial Literacy, Accounting Knowledge, Business Experience Financial Behavior
THE INFLUENCE OF INCREASED PRICES OF SATISFACTIONS ON ECONOMIC GROWTH Cita Ayni Putri Silalahi; Suaidah Suaidah; Alistraja Dison Silalahi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8406

Abstract

Economic growth greatly affects people's purchasing power of basic commodities. The phenomenon that occurred entering the beginning of September 2022 the prices of a number of basic commodities were observed to have increased. There are several prices of basic commodities that have increased. The purpose of this study is to analyze the increase in staple commodities such as premium rice, eggs, garlic, red chili peppers, sugar, and cooking oil together whether there is a significant effect on economic growth in Indonesia using multiple linear regression analysis. In this study used primary data, with simple random sampling as a sampling technique. Hypothesis testing using the F test is known that the commodities of premium rice, eggs, garlic, red cayenne pepper, sugar, and cooking oil and the number of family members together have influence on economic growth in Indonesia. The variables that have a significant influence on the income of coconut farmers are the amount of coconut production and the cost and the resulting coefficient value is 0.756 or 75.6% percent.
FAKTOR RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI Nicholas Edric Wirawan; Tiorika Nababan; Arie Pratania Putri; Valensia Ong; Sella Hilda; Alistraja Dison Silalahi
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.5009

Abstract

ABSTRACT This study aims to find important financial ratio factors such as profitability, solvency, liquidity, and other financial ratios that have a significant effect on the return (Return of Shares) of a company in the food and beverage sector for the 2017-2021 period listed on the Indonesia Stock Exchange. The research method uses quantitative descriptive with a quantitative approach to examine population data or samples in the form of numbers with statistics as a measuring tool and testing research hypotheses. The research data comes from the annual report listed on the Indonesia Stock Exchange. The population collected is 15 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. With the selection with Purposive Sampling Technique, 8 companies were obtained with a total of 40 samples. The results of this study show that the sample tested does not have a significant effect on the rate of return (Stock Return) of a company. Keywords: Financial Ratios, Stock Return, Profitability, Solvability, Liquidity
FINANCIAL MANAGEMENT FOR ORPHANAGE ADMINISTRATION Alistraja Dison Silalahi; Debbi Chyntia Ovami; Rizqy Fadhlina Putri; Noh Aisyah Mohd Ali; Rahmad Gunawan; Muhammad Dimas Alfahri
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.375

Abstract

This Community Partnership Empowerment (PKM) offers community activity programs as a solution to existing problems in the form of socialization and training to all orphanage administrators in making simple financial management and financial statements of non-profit organizations. The implementation methods carried out in this activity program are planning, implementation, and sustaibability. This activity involves university students from various fields as a form of collaboration. The participating students consisted of 2 students from faculty of economics and business UMN Al Washliyah The students are given the task of assisting partners in mentoring the management of the Al-Washliyah Orphanage. The result of this community shows that the interest of Al-Washliyah Orphanage service participants to practice this service activity has been successful. About 70% of owners and employees attend and feel happy to take part in this training because it can add insight into risk management. Partners greatly contribute to the smooth running of community service activities.
Pengaruh PAD dan DAU Terhadap Pengalokasian Belanja Modal Hartiah, Permata Selly Pasa; Silalahi, Alistraja Dison
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.463

Abstract

This study aims to determine the effect of regional original income and general allocation funds on the allocation of capital expenditure in regencies/cities in North Sumatra Province. This type of research uses a quantitative associative approach and also uses secondary data. The population in this study were 33 districts/cities in North Sumatra. The data was obtained from the financial reports on the realization of the government budget and district/city regional spending in North Sumatera’s BPS Figures for 2018-2021. The method of determining the sample used is purpose sampling method. The results of the study show that regional original income has a significant effect on the allocation of capital expenditures, while general allocation funds have no significant effect on the allocation of expenditures. The results of the study when carried out jointly show that regional own-source revenues and general allocation funds have a significant effect on the allocation of capital expenditures.
Co-Authors Afrida, Elly Ahmad Muhajir, Ahmad Ahmad Mustaqim aliamin aliamin Amnar, Harve Amra, Ricca Nophia Angeline Anastacia Tan Angellya Kumala Dewi Anjami Nadila Ardhansyah Putra Harahap Ardhansyah Putra Hrp Aria Masdiana Pasaribu Arie Pratania Putri Arie Pratania Putri Atika Wardati Hubbi Aulia Tiara Syafitri Bambang Hermanto Barus, Rismania Br Benny Suranta Barus Br Bangun, Nirwana Br Barus, Rismania Br Hutagalung, Camelya Adelyani Cai Cen, Cia Caroline Pangestu Chalirafi, Chalirafi Chatarina Umbul Wahyuni Cia Cai Cen Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Clarissa Tarigan Dalimunthe, Moch. Idris Dalmi Iskandar Sultani Dalmi Iskandar Sultani Darmawan Sriyanto Dedy Juliandri Panjaitan Desi Enjel Hasibuan Dewi Sri Wahyuni Dwi Saraswati Elly Afrida Elly Afrida Elvita Hirani EM Yusuf Iis Emirza Henderlan Harahap Erlina Erlina Evelyn Evelyn Fachry Abda El Rahman Fadhilah M, Ihsan Febri Yanti Raja Guk Guk Firmansyah Firmansyah Firmansyah Firmansyah Fithri, Fauza Gabena Indrayani Dalimunthe Habibie, Dian Harahap, Ardhansyah Putra Harahap, Kiki Amalia Harahap, Nurfahmi Sopia Harahap, Wina Sasmita Hartiah, Permata Selly Pasa Helman Helman Helman Helman, Helman Hendra Harmain Hendra Harmain Hendra Harmain Heri Enjang Syahputra Herlina H Hilda, Sella Hubbi, Atika Wardati Hutagaol, Jarungjung Ibrahim, Ok A Maulana Ida Zulfida, Ida Ifan Fadillah Harahap Indra Fauzi Indra Fauzi Jainuddin Ismail Jarungjung Hutagaol Julia Handayani Kevin Kevin Kevin Tjanriadi Harun Khairani Sakdiah Khairani Sakdiah Khairuddin Tampubolon Kiki Amalia Harahap Leni Handayani Lilis Maryasih, Lilis Lukman Al Hakim M. Bayu Trianto M. Khairil Amar Lubis M. Milwan Zuhri M. Thahir Ramadhan Harahap M. Yogi Riyantama Isjoni M.Ali Musri S M.Dandy Resafahlevi Nasution M.Hisyam Amin M.Rizaldi Wibowo Madyunus Salayan Madyunus Salayan, Madyunus Manner Tampubolon Mariam Setapa Mariam Setapa Marihot Maullang Marioga Marioga Maullang, Marihot Mawardi Moch. Idris Dalimunthe Mohd. Idris Dalimunthe Mohd. Idris Dalimunthe Muammar Khaddafi Muhammad Arfan Muhammad Arifin Pasaribu Muhammad Dimas Alfahri Muhammad Faisal Husna Muhammad Rizaldi Wibowo Mulyono, Hardi Nadhira, Ahmad Naila Zahira Narong Hassanee Nasution, M.Dandy Resafahlevi Nazariyah Lubis NIA WATI Nicholas Edric Wirawan Nirwana Br. Bangun Noh Aisyah Mohd Ali Nomi Noviani Novi Yanti Nuhri Khairani Nurhadika Nurhadika, Nurhadika Nurhalimah Sibuea Nurlaila Nurlaila Nurmala Dewi, Nurmala Ok A Maulana Ibrahim Ong, Valensia Ova Novi Irama Ovami, Debbi Chyntia Pangeran, Pangeran Pioner Pelawi Porkas Sojuangon Lubis Pratania Putri, Arie Putri Cindi Claudia Putri Cindi Claudia Putri Kemala Dewi Putri Kemala Dewi PUTRI WULANDARI Rahmania Nasution Raja Fanny Fatahillah Raja Guk-Guk, Febri Yanti Ramzijah Ramzijah Ramzijah, Ramzijah Rangga Pangestu Ratna Sari Dewi Ratna Sari Dewi Reza Ary Pratama Reza Reza Hanafi Lubis Ricca Nophia Amra Ricky Andi Syahputra Rico Nur Ilham Ridwanto Ridwanto Risdiana Siregar Riska Ananda Putri Rismania Br Barus Rismania Br Barus Rizki Hamonangan Harahap Rizqy Fadhlina Putri Rukmini Rukmini Rukmini Rukmini Rukmini Rukmini Saddam Arafit Siregar Safira Khoirunnisa Safira Khoirunnisa Safrawali Safrawali Safrawali, Safrawali Saparuddin Siregar Sartika Daulay, Anny Sella Hilda Shita Tiara Shita Tiara Shita Tiara Silalahi, Cita Ayni Putri Siregar, Wastina Sari Siti Aminah Hasibuan Slyvia Valencia Sri Fitria Jayusman Sri Wahyuni Sri Wahyuni Sri Wardany Sri Wardany Sri Wardany Sriwardany Sriwardany Sriyanto, Darmawan Suaidah Suaidah Suginam Suginam Supar Wasesa Suwianto Suwianto Suwianto, Suwianto Syafitri, Aulia Tiara Syahputra, Ricky Andi Tampubolon, Manner Tanjung, Denny Akbar Tanti Rahayu Tarishah Hatim Faqih Tina Herianty Masitah Tiorika Nababan Tismazammi Mustafa Tismazammi Mustafa Tulim, Anto Ummi Kalsum Nasution Valensia Ong Vince Ariany Vivi Nadila Vivi Sulyastari Wardany, Sri Wastina Sari Siregar Wibowo, Muhammad Rizaldy Wina Asry Wina Sasmita Harahap Wirananda, Henny Andriyani Wirawan, Nicholas Edric Yenni Ramadhani Harahap Yuni Shara Yusmalinda Zainuddin Nur Zihan Pazzira