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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA 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
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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

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.191 KB) | DOI: 10.30743/akutansi.v9i1.5831

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.131 KB) | DOI: 10.30743/akutansi.v9i1.5708

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.9 KB) | DOI: 10.32696/jaapi.v2i1.754

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Pengaruh Komunikasi Interpersonal, Pelatihan, dan Sikap Kerja Terhadap Kinerja Pegawai Wanda Frenawan; Anderson Juang Situmorang; Asriani Hutabarat; Anggiat Aloysius Sinaga; Friska Rumondong Hutagalung; Supar Wasesa; Safrida Safrida; T. Ahmad Helmi; Sri Rahayu; Neni Sri Wahyuni
TIN: Terapan Informatika Nusantara Vol 4 No 4 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v4i4.4365

Abstract

This study aims to determine the effect of interpersonal communication on employee performance in the work environment of the East Aceh District National Land Agency with 29 employee respondents. This type of research is field-based using a quantitative approach. In this study the authors used a quantitative and associative approach. Data collection techniques in this study used library study techniques and questionnaire techniques. The results showed: 1) Interpersonal communication has a positive and significant effect on employee performance. This is evidenced by the coefficient value tcount<ttable, which is 3.490<1.703 at 0.002<0.05 significant. It is concluded that hypothesis H is rejected and H1 is accepted. 2) Training has a positive and significant effect on employee performance. This is evidenced by the coefficient value of tcount>ttable, which is 3.769>1.703 at a significant 0.001<0.05. It can be concluded that hypothesis H is rejected and H1 is accepted. 3) work attitude has a positive but not significant effect on employee performance. This is evidenced by the value of the coefficient tcount>ttable, which is 0.004<1.703 at a significant 0.960>0.05. which concluded that the research hypothesis H3 was rejected and H0 was accepted. 4) Simultaneously interpersonal communication, job training and work attitudes have a positive effect on improving employee performance. Which is based on the results of the study using the F test (simultaneous test) with a significant value of α 0.000 <0.05 and the value of Fcount > Ftable (68.382> 3.35). The magnitude of the coefficient of determination (R Square) is R Square 0.878 or equal to 87.8%. This figure implies that the variables Interpersonal Communication (X1), Training (X2), Work Attitude (X3) simultaneously affect the Employee Performance variable (Y) of 87.8%. And the rest (100% -87.8% = 12.2%) is influenced by other variables outside the regression equation or the variables studied.
Strategi Dalam Meningkatkan Pelaku UKM Pasca COVID-19 Edy Noor; Mahmudi Akhirin; Reni Widiawati; Muhamad Yudha Nugraha; Rahmad Batu Bara; Safrida Safrida; Supar Wasesa; Sri Rahayu
TIN: Terapan Informatika Nusantara Vol 4 No 6 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v4i6.4611

Abstract

This research is motivated by many compalints of small and medium business actors during the Covid-19 pandemic in many countries, including Indonesia, which occurred in early 2020 which was very influential on people’s purchasing power. In an effort to generate small and medium enterprises, various strategies are needed to gain market share so that buyers are interested so as to increase sales. Marketing activities must be carried out effectively and efficiently and focus on product quality, promotion, and sales. In this case, an active role and management strategy is needed from the Cooperative, Small and Medium Enterprises Kabupaten Batu Bara to increase sales of production results from small and medium bussiness actors after Covid-19. This research is focused on finding out the most effective strategy used to achieve maximum sales results. The research method used is qualitative research, with interviews with Head of Offices, small and medium business actors and business actors, and other data obtained from varios existing book references. From the results of the study indicate that the marketing strategy carried out is to choose the market, product, distribution and promotion. The most effective marketing strategy is promotion through social media and advertising.
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 Doni Permana Edy Noor Eli Agustami Elvitrianim Purba Emia Fepa Yosa Eva Singgarniari Faisal Faisal Friska Rumondong Hutagalung Hafiz Abdillah Hasanuddin Hasanuddin Hastuti Olivia Horan Jawa Imran Nasution Ira Kartika Pulungan Ira Susyani Manullang Juliana Br. Silaen 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 Suginam Suginam Supar Wasesa Syahrul Walidi Syamsul Effendi T. Ahmad Helmi Wanda Frenawan Zenni Riana Zufrizal