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The behavior of SMEs in Implementation of financial accounting standards for SMEs to increase performance Debbi Chyntia Ovami; Rangga Pangestu; Alistraja Dison Silalahi; Ratna Sari Dewi
AMCA Journal of Community Development Vol. 3 No. 1 (2023): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v3i2.203

Abstract

SMEs are one of the driving forces of the Indonesian economy with abundant resources that have not been fully utilized. The role of SMEs is very important, so it must be considered how to improve the performance of these SMEs, namely through financial reports, the main problem in developing these businesses is financial management. SMEs are not yet aware of the importance of financial statements in a company because of limited information and knowledge about accounting. In the era of society 5.0 is a new era, where SMEs must be able to seize the golden opportunities to improve their business performance. To overcome the challenges, SMEs must make financial reports in accordance with the applicable financial accounting standards. With financial reports, SMEs can measure business performance and can be used as a basis for banks to assess the feasibility of SMEs. Based on these conditions, the purpose of this study is to analyze the behavior of SMEs towards the interest in implementing financial accounting standards for SMEs in improving their business performance. There are four factors that determine the interest of SMEs in implementing financial accounting standards for SMEs, namely performance expectancy, effort expectancy, facilitating conditions and social influence. The results of the study show that performance expectations and support have a positive and significant effect on the intention to implement SAK EMKM,
IAEB IMPLEMENTS MOU WITH 25 UNIVERSITIES FROM INDONESIA AND MALAYSIA AT UITM MELAKA Nurlaila; Hendra Harmain; Alistraja Dison Silalahi; Muammar Khaddafi; Rico Nur Ilham; Em Yusuf Iis
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.1852

Abstract

IAEB has signed an MoU with 25 universities from Indonesia and Malaysia at UITM Melaka. This collaboration aims to increase academic collaboration, research and student exchanges. With this MoU, it is hoped that greater opportunities will be created in the development of higher education in both countries. This signing signifies a joint commitment to increasing collaboration in the fields of academics, research and student exchanges, as well as strengthening higher education networks in the region. This is expected to bring significant benefits to all parties involved.
GREEN INNOVATION AND SUSTAINABLE MANAGEMENT: STRATEGIES FOR LONG-TERM COMPETITIVE ADVANTAGE Hardi Mulyono; Alistraja Dison Silalahi; Clarissa Tarigan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2944

Abstract

This study explores the role of green innovation and sustainable management as integrated strategies for achieving long-term competitive advantage in modern business environments. As global awareness of environmental and social issues intensifies, organizations are increasingly pressured to adopt eco-friendly practices without compromising profitability. This paper analyzes how green innovation—through the development of sustainable products, cleaner production processes, and eco-conscious business models—serves as a catalyst for organizational resilience and market differentiation. Furthermore, it examines the strategic alignment of sustainability principles within corporate management systems, emphasizing stakeholder engagement, resource efficiency, and long-term value creation. Drawing on case studies and recent empirical findings, the research highlights key success factors, barriers to adoption, and the measurable impact of green innovation on firm performance. The findings suggest that firms that embed sustainability into their core strategies not only meet regulatory and ethical expectations but also unlock new growth opportunities and strengthen brand reputation. This paper contributes to the literature by presenting a comprehensive framework for integrating green innovation into sustainable management, positioning it as a vital lever for achieving sustained competitive advantage.
THE INTERNAL FAKTORS EFFECT ON QUALITY OF HOUSEHOLD INVESTORS' FINANCIAL DECISIONS Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2946

Abstract

The study targets to research the effect of tension, autonomy, impulsivity, financial attitudes on monetary choice making with monetary capability as mediation and virtual financial literacy as moderation, an analysis study of family traders in North Sumatra. This research is quantitative studies, causality. The records analysis method uses partial least rectangular statistical analysis. The consequences found that monetary tension and attitudes have a high-quality impact on economic functionality and financial decision making. economic autonomy and impulsivity have no effect on monetary functionality and monetary choice making. financial functionality has a superb impact on monetary choice making. virtual economic literacy has a nice impact on economic capability. financial functionality mediates the influence ofmonetary anxiety and attitude on financial decision making. monetary functionality does now not mediate the impact of financial independence and spontaneity on economic planning. virtual financial literacy moderates the influence of monetary anxiety, monetary autonomy, impulsivity, economic attitudes on monetary capability. The implication of the research consequences is a advice to the Indonesia stock exchange North Sumatra location to be a solution to literate the public regarding digital finance, especially housewives who are busy taking care of the family.
FAKTOR RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI Wirawan, Nicholas Edric; Nababan, Tiorika; Putri, Arie Pratania; Ong, Valensia; Hilda, Sella; Silalahi, Alistraja Dison
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
Kemandirian Ekonomi Masjid Melalui Pendanaan Dan Pengembangan Jamaah Dalimunthe, Mohd. Idris; Silalahi, Alistraja Dison; Harmain, Hendra; Nurlaila, Nurlaila; Ramzijah, Ramzijah; Tanjung, Denny Akbar
Journal Of Human And Education (JAHE) Vol. 3 No. 4 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i4.484

Abstract

Pentingnya kemandirian ekonomi, kemandirian pembiayaan yang terkait dengan fungsi lain dari masjid; fungsi sosial kemasyarakatan, pendidikan dan ekonomi., maka kami tim dosen melaksanakan pengabdian masyarakat di Forum Silaturahmi (Fosil) Badan Kemakmuran Masjid (BKM) Kecamatan Medan Tembung, beralamat di jalan Bayangkara No. 411 Kelurahan Indra Kasih Medan tembung, tepatnya berada di Masjid Al Imam Indra kasih Medan. 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 masjid dan masyarakat terutama pembekalan keilmuan dalam hal pembiayaan, sumber daya modal. Memperkenalkan crowdfunding yang merupakan strategi alternative yang dapat digunakan dalam penggalangan dana yang lebih praktis dan efisien
Kemandirian Ekonomi Masjid Melalui Pendanaan Dan Pengembangan Jamaah Dalimunthe, Mohd. Idris; Silalahi, Alistraja Dison; Harmain, Hendra; Nurlaila, Nurlaila; Ramzijah, Ramzijah; Tanjung, Denny Akbar
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.574

Abstract

Pentingnya kemandirian ekonomi, kemandirian pembiayaan yang terkait dengan fungsi lain dari masjid; fungsi sosial kemasyarakatan, pendidikan dan ekonomi., maka kami tim dosen melaksanakan pengabdian masyarakat di Forum Silaturahmi (Fosil) Badan Kemakmuran Masjid (BKM) Kecamatan Medan Tembung, beralamat di jalan Bayangkara No. 411 Kelurahan Indra Kasih Medan tembung, tepatnya berada di Masjid Al Imam Indra kasih Medan. 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 masjid dan masyarakat terutama pembekalan keilmuan dalam hal pembiayaan, sumber daya modal. Memperkenalkan crowdfunding yang merupakan strategi alternative yang dapat digunakan dalam penggalangan dana yang lebih praktis dan efisien
Analisis Peran Auditor Internal dalam Mencegah Kecurangan pada PT. Brahma Wahana Cipta Fithri, Fauza; Silalahi, Alistraja Dison; Putri, Arie Pratania
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Dalam lingkungan bisnis yang terus berkembang dan penuh dengan risiko, auditor internal adalah aset berharga yang membantu melindungi perusahaan dari ancaman dan memastikan keberlangsungan operasional yang lancar. Penelitian ini bertujuan untuk mengetahui peran auditor internal dalam mencegah kecurangan di PT. Brahma Wahana Cipta. Jenis penelitian ini menggunakan metode deskriptif kualitatif dan dalam mengumpulkan data jenis penelitian ini menggunakan pendekatan studi kasus. Adapun teknik analisis data yang digunakan yaitu reduksi data, penyajian data dan penarikan kesimpulan. Uji keabsahan data yang digunakan dalam penelitian ini yaitu uji kredibilitas. Hasil penelitian ini menunjukkan bahwa; (a) Pentingnya Peran Auditor Internal: Penelitian ini menegaskan bahwa peran auditor internal sangat penting dalam mendeteksi dan mencegah potensi kecurangan di Perusahaan; (b) Efektivitas Sistem Kontrol Internal: Menunjukkan bahwa keberadaan sistem kontrol internal yang kuat mendukung efektivitas auditor internal dalam tugasnya; (c) Kerjasama Antar Departemen: Memperlihatkan pentingnya kerjasama antara auditor internal dengan departemen lain dalam mengelola risiko kecurangan; (d) Rekomendasi Perbaikan: Memberikan rekomendasi konkret untuk perbaikan sistem dan prosedur yang dapat meningkatkan efisiensi dan efektivitas audit internal.
Utilization Of Natural Materials As Universal Natural Food Colors Red Yellow Green In The Community Of Sidomulyo Village Biru-Biru District: Pemanfaatan Bahan Alam Sebagai Pewarna Pangan Alami Universal Merah Kuning Hijau Pada Masyarakat Desa Sidomulyo Kecamatan Biru-Biru Sartika Daulay, Anny; Ridwanto, Ridwanto; Dison Silalahi, Alistraja; Wahyuni, Sri; Indrayani Dalimunthe, Gabena; Fadhilah M, Ihsan
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Edisi Januari 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1012

Abstract

Food coloring is an additional ingredient used to produce food products so they are more attractive to consume. Synthetic food coloring comes from chemicals, can contain dangerous metals and/or benzene rings which have the potential to cause various diseases in humans. Meanwhile, natural dyes are obtained from natural ingredients so they are safer to use. The aim of this community service is to provide understanding to the public about the benefits of plants in the form of fruit, leaves and fruit skins that are no longer used as natural food coloring. This community service (PkM) is carried out by socializing the use of fruit and/or fruit waste, fresh leaves which are commonly found in the community, such as dragon fruit peel as waste. Other ingredients used are turmeric rhizomes and bay leaves, suji leaves and pandan leaves. Socialization of making food coloring materials is carried out using electronic media such as videos. Meanwhile, the explanation of the material is carried out using the presentation and discussion method. Based on the results of the implementation of this PkM, the people of Sidomulyo Village, Biru-Biru District, were very enthusiastic and eager to take part in this activity. The people of Sidomulyo Village can understand and comprehend the dangers of using synthetic dyes and understand the benefits of using natural dyes in food produced in the household. Then in the future, the results of this community service can be applied to products that can be marketed commercially to increase family income.
OPTIMIZATION OF PRODUCTION COSTS WITH SIMPLEX METHOD Firmansyah, Firmansyah; Panjaitan, Dedy Juliandri; Salayan, Madyunus; Silalahi, Alistraja Dison
Journal of Community Research and Service Vol. 4 No. 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.15277

Abstract

One of the problems in the company is my resource limitation, the time of production and the tools used in the production process. Companies in making decisions in production planning in the presence of these limitations, should seek to maximize the profit generated. However, in the production process a production planning reference is required to maximize the results obtained and minimize the production costs used. To solve the problem, needed a problem solving tool that is linear program using simplex method. Simplex method is one of the methods of linear program in solving the problem of more than two variables that can be applied into everyday life and can be used in production process planning. With one of the ultimate goal is the achievement of the optimum value with the constraints of limited resources. The results of the simplex method have decreased costs incurred less than the usual costs incurred every month and the results obtained using the simplex method can be used as a reference in making decisions to get optimal results on production costs in the company.
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 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, 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