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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Investasi Islam JRAM (Jurnal Riset Akuntansi Multiparadigma) Journal of Trends Economics and Accounting Research JURNAL MUARA PENDIDIKAN Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Altafani

Sri Rahayu

Universitas Islam Sumatera Utara

Author-ID : 3435351

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Pengaruh Inflasi Terhadap Minat Beli Konsumen Terhadap Produk Suginam Suginam; Joli Afriany; Maringan Sianturi; Sri Rahayu
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2395

Inflation is a condition where there is an increase in the price of goods and services continuously within a certain period of time. The impact of inflation is often in a negative direction due to increasing prices for products, causing a decrease in people's purchasing power, especially for people who have lower middle income levels. Assumptions or predictions of news related to inflation have already had an impact on the community. One of them is a decrease in consumer buying interest in goods. In this study, a research process will be carried out on the effect of inflation on consumer buying interest in a product, where the measurement is based on the positive or negative effect of inflation on consumer buying interest in the present. The research was conducted using quantitative methods by testing hypotheses. The results of the test show that the value of the inflation variable is 0.645 while the ttable value is 2.060, so it can be said that the hypothesis is rejected. In the sense that the effect of inflation does not have a negative impact on consumer buying interest in the product.

Opimalisasi Peningkatan Penjualan Melalui Pendampingan Pemasaran Digital Marketing Bagi Pelaku UMKM Binaan Puspa Binjai Neni Sri Wahyuni; T Ahmad Helmi; Muhammad Nelson Pinem; Supar Wasesa; Sri Rahayu; Sugi Hartati; Fikri Al-Haq Fachryana; Deddy Pranata
JPM: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2022): Oktober 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v3i2.694

Technological developments are unavoidable nowadays. Almost all organizations or levels of society have accepted technological developments. The business sector is one of the sectors that has a significant influence on the development of this technology. Where with the existence of the internet, the habitual patterns of buyers have left conventional methods, namely direct face-to-face meetings between sellers and buyers to become digital / online. By using the online method, the buyer does not need to visit or meet with the seller, the whole process can be done online using available online shopping sites. Digital marketing is one of the business strategies that can be applied in carrying out business processes for organizations or business people. The use of digital marketing is not only used by large organizations, but can also be used by SMEs. This research was conducted on FK PUSPA's assisted SMEs, which totaled approximately 35 SMEs. The result of the service activity is to market the products of SMEs actors by optimizing digital marketing so that income increases. This activity provides benefits for participants, namely SMEs practitioners in obtaining maximum knowledge/insight on product sales activities and can increase income.

Peningkatan Kualitas Penyusunan Laporan Keuangan UMKM Melalui Aplikasi Pencatatan Dan Pelaporan Keuangan SIAPIK (Pada UMKM Anyaman Menday Gallery & Souvenir) Sri Rahayu; Henny Triastuti Kurnianingsih; Farida Khairani Lubis; Eva Harlia; Suginam
JPM: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2022): Oktober 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v3i2.696

Small & Medium-Sized Enterprises (SMEs) face obstacles in preparing financial reporting according to standards, they do not know how much pure profit they will get, they do not understand basic knowledge of financial records, they do not understand financial application knowledge, and they have difficulty obtaining financing from financial institutions. The purpose of this community service is to increase understanding of basic knowledge of financial recording and improve the ability to operate financial applications through education and training in financial accounting based on the SIAPIK Financial Recording and Reporting application. The community service involved the SMEs of Wicker Menday Gallery & Souvenirs as well as Assistance in Dusun III Pantai Cermin. This community service is to explain and inform SIAPIK to UMKM Woven so that it can produce financial reports that are easier for both internal and banking needs. The method used in the training is a face-to-face & mentoring method, namely by analyzing and problem solving. Financial bookkeeping material is presented with lectures, training, questions and answers, demonstrations, and solving cases. The material is made in a simple and attractive way so that financial accounting material is easy for SMEs to understand. The results in training and mentoring are that, first, using SIAPIK is easy and can be used on several devices; secondly, the SIAPIK application can generate financial reports and financial analysis that can be used for internal or external purposes. However, SIAPIK needs to be assisted on an ongoing basis because the financial literacy and digital literacy of SMEs are not evenly distributed as a whole.

Pengaruh Rasio Keuangan Early Warning System Terhadap Tingkat Solvabilitas Pada Perusahaan Asuransi Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Emia Fepa Yosa; Sri Rahayu; Shofwan Andri; Heny Triastuti Kurnia Ningsih
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Early Warning System is a tool that can be used to analyze financial statements and process them into useful information to be used as a monitoring system for the financial performance of the insurance company concerned. This study aims to examine the ratio of liquidity ratios, claims expense ratios, and the ratio of premium growth to solvency levels as proxied by Risk Based Capital (RBC). The population in this study were 16 insurance companies listed on the Indonesia Stock Exchange (IDX). The sample used is 10 companies obtained by using purposive sampling method. The data obtained from the analysis of the company's annual report obtained from the IDX's official website, namely www.idx.co.id with the data method using the classical assumption test, multiple linear regression test, hypothesis testing, and coefficient of determination test. The results of the study show that: (1) Liquidity has a positive and significant effect on risk based capital; (2) The claim expense ratio has a positive and significant effect on risk based capital; (3) Premium growth has a positive and significant effect on risk based capital. Based on the F test, liquidity, claims expense ratio, and premium growth have a positive and significant effect on risk based capital.

PerlakuanAkuntansiAkadMurabahahBerbasis Margin Pada Masa Pandemi Covid-19 Berdasarkan PSAK No.102 Pada Studi Kasus Bank Syariah Indonesia (Ex.Bank Syariah Mandiri) Sri Wulan Sari; sri rahayu; Syamsul Effendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to determine the correct margin calculation during the Covid-19 pandemic as well as the appropriateness of the murabahah margin treatment at Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch. This type of used a qualitative method with a descriptive approach. The object of this study is Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch, which is located at Jalan Jend. AhamdYani, No.100, Kesawan, Kec. Medan Bar, Medan City. To obtain research data using interview and observation methods to one sources and documentation in installment data and financial reports from the Bank Syariah Indonesia Ex-Bank Syariah Mandiri website. The results show that Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch that the accounting trearment stated in PSAK No. 102. And the impact that occurred on Bank Syariah Mandiri Ex-Bank Syariah Mandiri KC Medan is racing to customers who experience bad credit, but the financial performance Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch Office declared healthy and stable.

Pengaruh Budaya Organisasi, Job Description dan Fasilitas Kerja Terhadap Kepuasan Kerja Pegawai Badan Pengelola Keuangan, Pendapatan dan Aset Daerah Kabupaten Tapanuli Selatan Arhan Martas Siregar; Ira Kartika Pulungan; Ira Susyani Manullang; Horan Jawa; Arif Hasudungan Gultom; T. Ahmad Helmi; Sri Rahayu
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.544

This formula research internal issue is how influence of organization culture on employees satisfaction. How influence of job description on employees satisfaction. How influence of job facility on employees satisfaction. How influence of organization culture, job description and job facility on employees satisfaction. This research target is to for know influence and analyze of organization culture on employees satisfaction. For know influence and analyze job description on employees satisfaction. For know influence and analyze job facility on employees satisfaction. For know influence and analyze organization culture, job description and job facility on employees satisfaction. Sample in this research amount to 82 employees. Technique analyze data which used in this research is analysis of regresi multiple linear. This research result explain of organization culture effect positive and significant on employees satisfaction. Job description effect positive and significant on employees satisfaction. Job facility effect positive and significant on employees satisfaction. Organization culture, job description and job facility effect and positive and significant on employees satisfaction.

PROBLEMATIKA TRANSPARANSI KEUANGAN ZAKAT Suginam; Sri Rahayu
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 1 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

The potential of zakat in Indonesia is very large, so it needs to be managed professionally, safely, and regularly. In order for the potential of zakat to be collected, it must be realized through the performance of transparent zakat management institutions. Zakat is a mandatory worship in the life of the Muslim community in the social dimension of the people, this is in accordance with the third pillar of Islam and the recommendation for the importance of zakat contained in the word of Allah SWT in the Qur'an. Transparency is one of the factors that influence good governance in government institutions, both structural and non-structural. Zakat transparency is still considered very low and not optimal in zakat management institutions, it can be measured by the gap in potential and realization received and the level of public trust that is still low in zakat management institutions. The purpose of this study is to analyze the problems that occur in the transparency of zakat financial statements in order to find solutions to the problems. The research method is descriptive qualitative by analyzing the events and phenomena that occur. The method of analysis is done by means of observation, interviews and literature.

Pengaruh Gaya Kepempinan Partisipatif dan Nilai Nilai Perusahaan di Masa Pandemi Covid 19 Terhadap Kinerja Pegawai Melalui Komitmen Sebagai Variabel Intervening Mhd Yecho Wijaya Ramadhan; Doni Permana; Syahrul Walidi; Andi Syahputra Batubara; Hafiz Abdillah; Safrida; Neni Sri Wahyuni; Sri Rahayu
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.542

This research is based on the phenomenon of the covid-19 pandemic outbreak which has an impact on banking performance, therefore the authors formulate how to influence participatory leadership style and company values during the covid-19 pandemic on employee performance through commitment as an intervening variable at PT. Bank Mandiri (Persero) Medan Krakatau branch. This study aims to determine the effect of participatory leadership style during the Covid-19 pandemic on employee performance, the influence of corporate values on employee performance, the indirect influence of participatory leadership style during the Covid-19 pandemic through commitment to employee performance, the indirect effect of the value -company values during the covid-19 pandemic through commitment to employee performance. The population in this study are employees at PT. Bank Mandiri (Persero) Medan Krakatau branch as many as 172 people, the sampling technique used the slovin technique with a total of 64 people/sample. The analysis technique used is multiple linear analysis and path analysis. The results showed that participatory leadership style and company values affect employee performance. Participative leadership style through commitment does not directly affect employee performance and corporate values through commitment indirectly influence employee performance.

Literasi Keuangan Syariah dan Pelatihan PSAK 105 Bagi Pelaku UMKM (Usaha Mikro Kecil dan Menengah) Koperasi Syariah Sumatera Utara Hastuti Olivia; Sri Rahayu; Suginam Suginam; Aisyah Nabillah
Altafani Vol. 1 No. 2 (2022): Edisi April 2022
Publisher : Institut Syekh Abdul Halim Hasan Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59342/jpkm.v1i2.66

Perlunya pemahaman tentang akad-akad syariah bagi masyarakat muslim yang ada di Indonesia. Untuk itulah dilakukan pelatihan literasi dan pelatihan akad mudharabah PSAK 105 pada pelaku UMKM Koperasi Syariah di Sumatera Utara untuk membuka pemahaman tentang bahaya transaksi yang memakai sistem riba. Membantu pelaku UMKM Koperasi syariah cara membuat laporan keuangan memakai PSAK 105 tentang akad mudharabah. Hasil dari pengabdian masyarakat ini membuat pelaku UMKM Koperasi syariah tau bagaimana perlakuan akuntansi memakai PSAK 105 akad mudharabah.

Determinan Faktor yang Mempengaruhi UMKM Menggunakan E- Commerce Sebagai Media Pemasaran Neni Sri Wahyuni; Muhammad Nelson Pinem; Sri Rahayu; Azwansyah Habibie; Suginam Suginam; Anggia Sari Lubis
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3627

Development of technology today makes it easy to access information via the internet. The development of the internet affects the life of people who live side by side with gadgets and the internet. E-commerce is a model in the process of buying and selling products or services through the internet network. Current technological developments open wider market opportunities for MSMEs. The use of technology is a challenge for MSMEs to survive in the current industrial era 4.0. The main function of using technology is to facilitate every transaction made. This study aims to examine and explain the determinant factors (utility, convenience, attitudes, subjective norms, behavioral control) that influence MSMEs to use e-commerce as a marketing medium in Medan City. This research was conducted on MSMEs that are members of the Indonesian Women Entrepreneurs Association (IWAPI) using the through questionnaire method, the researchers obtained 100 respondents. The results obtained using SPSS with the validity test, reliability test, classical assumption test, multiple linear regression, and hypothesis testing can be concluded through the t test that, usefulness variables, attitude variables, subjective norm variables, behavioral control variables do not affect the use of e- commerce for IWAPI-assisted MSME actors, while the convenience variable affects the use of e-commerce for IWAPI-assisted MSME actors.

Co-Authors Afriany, Joli Agussalim Ritonga Aisyah Nabillah Amiruddin Amiruddin Anderson Juang Situmorang Andi Syahputra Batubara Anggia Sari Lubis, Anggia Sari Anggiat Aloysius Sinaga Arhan Martas Siregar Arif Hasudungan Gultom Asriani Hutabarat Azwansyah Habibie, Azwansyah Deddy Pranata Doni Permana Edy Noor Eli Agustami Elvitrianim Purba Emia Fepa Yosa Eva Harlia Eva Singgarniari Faisal Faisal Farida Khairani Lubis Fikri Al-Haq Fachryana Friska Rumondong Hutagalung Hafiz Abdillah Hasanuddin Hasanuddin Hastuti Olivia Horan Jawa Imran Nasution Ira Kartika Pulungan Ira Susyani Manullang Juliana Br. Silaen Kurnianingsih, Henny Triastuti Lady Vini Maharani Lubis Lusi Elviani Rangkuti Mahmudi Akhirin Maringan Sianturi Mhd Yecho Wijaya Ramadhan Michael Sinaga Muhamad Yudha Nugraha Muhammad Fuad Zaini Muhammad Isa Muhammad Nelson Pinem Neni Sri Wahyuni Ningsih, Heny Triastuti Kurnia Noni Ayunda Sari Rahmad Batu Bara Rahmadani Siregar Reni Widiawati Safrida Safrida Sartika Hutasuhut Shofwan Andri Sri Wulan Sari Sugi Hartati Suginam Suginam Suginam Supar Wasesa Syahrul Walidi Syamsul Effendi T Ahmad Helmi T. Ahmad Helmi Wanda Frenawan Zenni Riana Zufrizal

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