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PENGARUH SISTEM PENGENDALIAN INTERNAL, SUMBER DAYA KEUANGAN TERHADAP KEBERLANGSUNGAN USAHA DAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERATING PADA USAHA MIKRO, KECIL DAN MENENGAH DI KOTA MEDAN Lubis, Febby Putri Anasya; Sari, Eka Nurmala; Sari, Maya
JURNAL DARMA AGUNG Vol 32 No 4 (2024): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i4.4646

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sistem pengendalian internal, sumber daya keuangan terhadap keberlangsungan usaha dengan literasi keuangan sebagai variabel moderating pada usaha mikro, kecil dan menengah. Metode penelitian ini menggunakan metode deskriptif kuantitatif dengan menyebarkan kuesioner kepada pelaku UMKM. Populasi dalam penelitian ini terdiri dari 100 pelaku UMKM unggulan yang terdaftar di Dinas Koperasi Kota Medan. Sampel dalam penelitian ini diperoleh dengan menggunakan teknik sampling jenuh, namun karena beberapa faktor seperti adanya keterbatasan waktu, tenaga, fasilitas dan keadaan dilapangan, diperoleh sampel sebanyak 85 UMKM. Analisis yang dipergunakan dalam penelitian ini dilakukan dengan pengujian statistik Structural Equation Modelling dengan bantuan software SmartPLS. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal, sumber daya keuangan berpengaruh terhadap keberlangsungan usaha. Literasi keuangan memoderasi pengaruh sumber daya keuangan terhadap keberlangsungan usaha tetapi literasi keuangan tidak memoderasi pengaruh sistem pengendalian internal terhadap keberlangsungan usaha.
Analysis of Blended Learning Model on Digital Literacy Skills Sari, Maya; Muntholib, Muntholib; habiddin, Habiddin; Sumari, Sumari; Rahayu, Sri
Journal of Disruptive Learning Innovation (JODLI) Vol 5, No 2 (2024)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um072v5i22024p103-113

Abstract

Blended learning is the same as hybrid learning, which combines the concept of traditional school teaching with online learning through personalized instruction for an entire group of students. The Systematic Literature Review follows the structure of the PRISMA framework (Preferred Reporting Items for Systematic Review and Meta Analysis). The literature search was carried out in the web database eric.go.ed under the keyword “Digital Literacy”. Based on the extraction, 40 articles were selected for analysis. The following results were obtained: (1) The research trend on the impact of digital skills on blended learning is still dominated by the social science field; (2) The inclusion of digital devices in blended learning is dominated by the use of LMS (Learning Management System); several studies have reported combining the use of LMS with metaverse devices such as augmented reality; (3) The analysis of the differences in digital skills before and after the Covid-19 pandemic can be seen based on the use of digital platforms.
Pengaruh Intellectual Capital Terhadap Company Values Dengan Profitabilitas Sebagai Variabel Intervening Baihaqqi, Mhd Anggi; Astuty, Widia; Sari, Maya
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.8834

Abstract

This research was conducted with the aim of testing and analyzing the influence of Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added on company value through profitability in basic industrial and chemical companies listed on the Indonesia Stock Exchange directly or indirectly. The population in this research is all basic industrial and chemical companies listed on the Indonesia Stock Exchange. The sample used in this research was determined using a purposive sampling technique with the acquisition of 10 companies. This research approach uses associative research. The data collection technique uses documentation techniques, and the analysis techniques used are multiple linear regression analysis, hypothesis testing, coefficient of determination and part analysis. The research results show that testing the indirect influence hypothesis shows that Value Added Capital Employee, Value Added Human Capital, Structural Capital Value Added have no effect on company value through return on assets in basic industrial and chemical companies listed on the Indonesia Stock Exchange.Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added terhadap Company Values melalui profitabilitas pada perusahaan indutri dasar dan kimia yang terdaftar di Bursa Efek Indonesia secara langsung mupun secara tidak langsung. Populasi dalam penelitian ini adalah seluruh perusahaan indutri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dipenelitian ini ditentukan dengan menggunakan teknik penarikan purposive sampling dengan perolehan 10 perusahaan. Pendekatan penelitian ini menggunakan penelitian asosiatif. Teknik pengumpulan data  menggunakan teknik dokumentasi, dan teknik analisis yang digunakan adalah analisis regresi linear berganda, pengujian hipotesis, koefisien determinasi dan part Analysis.  Hasil penelitian menunjukkan Pengujian hipotesis pengaruh tidak langsung menunjukkan Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added tidak berpengaruh terhadap Company Values melalui return on assets pada perusahaan industry dasar dan kimia yang terdaftar di Bursa Efek Indonesia.
ANALISIS CAPITAL ASSET PRICING MODEL PADA SEKTOR ENERGI PERIODE 2020-2022 Yanti, Pitri; Ramadhani, Indi; Sari, Maya
Jurnal Ekonomi Manajemen Vol 9, No 2 (2023): November 2023
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v9i2.8724

Abstract

This study used the capital asset pricing model (CAPM) to examine the return and risk levels of energy sector stock performance to identify efficient and inefficient groups of stocks. For the purpose of this study, a sample of 28 stocks from the energy sector listed on the Indonesia Stock Exchange for the 2020–2022 timeframe was chosen using a purposive sampling technique. Six out of the 28 equities, according to the analysis's findings, are considered to be high risk. PT Medco Energi Internasional and PT Perdana Karya Perkasa Tbk are the two stocks with the greatest and lowest respective levels of risk. Nine shares of firms out of the 28 stocks tested fall under the category of inefficient stocks (overvalued), whereas 19 other stocks fall under the category of efficient stocks (undervalued). Selling overvalued stocks and purchasing undervalued ones are two different financial decisions that should be made. Overvalued stocks should be sold, while undervalued stocks should be purchased.
TREN PENELITIAN OPTION PRICING: ANALISIS BIBLIOMETRIS Yusiana, Rennyta; Chandra, Dicky; Sari, Maya
Jurnal Ekonomi Manajemen Vol 9, No 2 (2023): November 2023
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v9i2.8913

Abstract

The purpose of this research is to present a comprehensive overview of options pricing research and to demonstrate existing themes in the field. This research also tries to provide direction to academics in determining option prices in the future. The method used is bibliometric analysis. This analysis includes 5,367 papers from the Scopus database accessed over a 38-year period (1985-2023) and published in the top 50 finance and economics, econometrics, and financial journals. This number dropped to 913 articles after using the keyword “option pricing” as the primary search term in the “title, abstract, keywords” column. Tabular and visual representations of this analysis indicate that options pricing is a topic that has been thoroughly studied, but the sharp increase in the number of publications (56) for 2015 indicates that interest in this area is expanding. Additionally, affiliate figures show that most of the research was conducted in the United States, with China coming in second. This suggests that there may be potential to investigate option pricing in other countries. This article offers a thorough and complete review along with possible implications for future research.
العلاقة بين استيعاب المفردات وتحصيل الطالبات التعليمي في مهارة الكلام للصف الأول من المتوسط بمعهد عبد الله بن مسعود أساهان Sari, Maya; Karo, Tiy Kusmarabbi; Afandi, Ahmad
ANWARUL Vol 4 No 3 (2024): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/anwarul.v4i3.3244

Abstract

Speaking skill is a productive skill that involves the process of learning various aspects of the Arabic language. To acquire this skill, one needs to understand grammar, morphology, vocabulary, style, and meanings. Proficiency in speaking Arabic requires comprehension of the elements and rules of the language, including vocabulary acquisition, sentence structure, speech context, and the ability to understand the speaker's language. Vocabulary is a very important linguistic element that must be mastered, used in both spoken and written language. This issue leads to weaknesses in vocabulary comprehension and the presence of excuses for not speaking Arabic in certain situations. The methodology used in this research is a quantitative correlational method, and the data analysis technique employed is the statistical method using Pearson's product-moment correlation coefficient. The research results indicate that there is a moderate positive correlation between vocabulary comprehension and students' academic achievement in speaking skills for the first-grade students at the Abdullah bin Masoud Institute in Asahan, with a correlation coefficient value of 0.474.
Implementasi Metode Spiral Dalam Pembangunan Website Pendataan Alumni (Studi Kasus : Institut Shanti Bhuana) Mira; Gudiato, Candra; Cahyaningtyas, Christian; Sari, Maya
Jurnal Komunikasi, Sains dan Teknologi Vol. 2 No. 1 (2023): Juni 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jkst.v2i1.33

Abstract

Perubahan penyampaian dan penyajian informasi dalam lembaga pendidikan merupakan pengaruh dari kemajuan teknologi informasi. Dalam hal ini, Institut Shanti Bhuana (ISB) sebagai perguruan tinggi swasta juga beradaptasi dengan perkembangan teknologi untuk menciptakan jaringan alumni yang baik sebagai aset penting sebagai citra institusi. Oleh karena itu, diperlukan adanya sistem informasi pendataan alumni berbasis website yang efektif dan efisien serta menyesuaikan dengan kebutuhan institusi. Pembangunan website dilakukan menggunakan motode spiral yang memungkinkan terjadinya perubahan sistem untuk melakukan evaluasi secara berkesinambungan. Selain itu, metode spiral juga memungkinkan perbaikan dengan cepat sesuai dengan kebutuhan user dan perbaikan sistem secara bertahap sehingga dapat menghindari risiko kegagalan proyek juga menghemat waktu dan biaya yang dikeluarkan. Pengujian website dilakukan menggunakan BlackBox Testing. Hasil penelitian yang dilakukan menghasilkan sebuah website yang telah diimplementasikan dan telah digunakan oleh para alumni Institut Shanti Bhuana. Dengan implementasi Website Pendataan Alumni, diharapkan kualitas pelayanan Pusat Karir dan Alumni Institut Shanti Bhuana dapat meningkat dan memberikan manfaat bagi para alumni.
PENGEMBANGAN ALAT WATER MONITOR PADA BUDIDAYA IKAN AIR TAWAR MENGGUNAKAN MIKROKONTROLER ARDUINO SEBAGAI SUMBER BELAJAR FISIKA Sari, Maya; Riswanto, Riswanto; Prihandono, Eko
JURNAL FIRNAS Vol. 3 No. 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/firnas.v3i2.3414

Abstract

Abstract: The purpose of this study was to determine the feasibility of the water monitor tool product, to determine the effectiveness of the product developed as a learning resource for students of SMK Negeri 2 Metro, to determine the user's response to the product developed. The development of this product can make it easier for fish farmers to monitor the pH and temperature of pond water and as a teacher learning supplement in practical activities at school. The product developed is a water monitor which is used to make it easier to monitor the pH and temperature of the water so that the fish care process becomes better and easier. The system for monitoring the pH and temperature of pool water is expected to be a system that can monitor the pH and temperature of the water and can condition it into the specified parameters. This research method uses the R&D (Research and development) method and uses the ADDIE model. Data collection instruments using data triangulation methods include three instruments, namely observation, interviews, and questionnaires. The data triangulation method is used by researchers to make it easier to draw conclusions. Based on the results of the analysis of the three instruments that have been triangulated, it proves that the results of the responses of teachers, students, and the community produce an average response of 84.97% and are in the very good category.Keywords: Cultivation, Practice, pH and temperature.
Strategi Pemasaran Dalam Peningkatan Daya Saing UMKM Pada Toko Pkk Desa Simpang Tiga Kec. Sawit Seberang Kab. Langkat Utami, Nyda; Sari, Maya
Jurnal Ekonomi dan Keuangan Syariah Vol. 1 No. 1 (2022): Volume 1 No 1 September 2022
Publisher : Peduli Riset dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.879 KB)

Abstract

Abstract: Competition in the business world cannot be separated from the development of the environment faced. The business environment that has a big influence on marketing success is the development and advancement of technology, as well as changes in people's lifestyles. In an effort to achieve the success of marketing their products, an entrepreneur or marketer must be able to formulate a marketing strategy decision to be used. This research was conducted in a trading business owned by PKK, Simpang Tiga Village, Palm Subdistrict across Langkat Regency. The purpose of this study was to determine the marketing strategy carried out by the trading business belonging to the PKK Simpang Tiga Village, Sawit Seberang District, Langkat Regency to increase the competitiveness of MSMEs and to find out the obstacles faced by the trading business belonging to the PKK Simpang Tiga Village, Sawit Seberang District, Langkat Regency in running a business. This study uses the interview method. This type of research is descriptive qualitative. The results of this study indicate that the marketing strategy carried out by the trading business belonging to PKK Simpang Tiga Village, Sawit Seberang District, Langkat Regency is a marketing mix strategy, which consists of product, price, place and promotion. Obstacles faced by the trading business of PKK Simpang Tiga Village, Sawit Seberang District, Langkat Regency, namely competitors, Covid-19 and public trust. As for efforts to deal with these obstacles, the trading business belonging to the Simpang Tiga Village PKK has made new innovations both in products and promotional methods to attract customers.
Program Kombinasi Intervensi Stimulasi Motorik Oral dalam Meningkatkan Kesiapan Keterampilan Minum Per-Oral pada Bayi Prematur Sari, Maya; Allenidekania, Allenidekania; Waluyanti, Fajar T
Journal of Telenursing (JOTING) Vol 6 No 1 (2024): Journal of Telenursing (JOTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/joting.v6i1.9975

Abstract

This study aims to evaluate the efficacy of integrating multiple oral motor stimulation interventions in facilitating the readiness for oral feeding among premature neonates.. A systematic review methodology was adapted for this inquiry. Extensive literature searches were conducted across prominent databases, including PubMed, EBSCO, Sage Journal, Taylor & Francis, Clinical Key for Nursing, and Proquest. A total of six articles, all randomized controlled trials, were selected and meticulously reviewed. The results of this systematic review indicate that the interventions employed include combinations of oral motor stimulation with supplementary nursing, kinesthetic tactile techniques, non-nutritive sucking (NNS), swallowing exercises, and sensorimotor stimulation. The findings suggest that these interventions are effective in enhancing oral feeding readiness by shortening the transition period to oral feeding and promoting breastfeeding fulfillment. Additionally, they have been shown to increase breastfeeding rates and reduce concurrently the duration of hospitalization. This research provides valuable insight for improving neonatal care and optimizing feeding practices. Keywords: Feeding Readiness, Oral Motor Stimulation, Premature Infants
Co-Authors ,, Erwansyah Abdul Aziz, Nor Farradila Abdul Hamid Abdul Muhaimin Elyusufi Abdul Rozak Abdul Rozak Achmad Rizki Azhari Ade Gunawan Ade Gunawan Adilla Bahri Lubis, Nur Afdhal Surya Hamid Afkar, Alysa Humairah Aghnia Meilana Putri Agus Rahayu Agustian, Aldy Agustin, Roro Rian Agustini, Kamelia Agustinus Ngadiman Ahiase, Godwin Ahmad Afandi Ahmad Sabri Ahmad Sabri Ahmad Saeroji Aidhya Irhash Putra Akma Khairunnisa Al Muna, Nuna Alberto, Japo Alfiana, Rinta Alghifari, Erik Alhadi, Fahmi Ali Hasan Al Bahar Ali Usman, Ali Allenidekania Allenidekania Alwinda Manao Amirah, Eva Ammar, Muflih Ampomah, Philipina Anang Shophan Tornado Anayati, Wan Andriana, Denny Andrieta Shintia Dewi Anita, Apriliawati Antonius Antonius Arfina, Angga Arianto, Tezar Arifin, Adip Arista, Dora Arman Bemby Sinaga Arrum Dwi Wahyuni Asana, Annur Ramadhani Asih Rahayu Ajeng Agesti Askolani Askolani, Askolani Asma Asma Asriani, Elza Astuti, Fitri Diana Asya, Shadrina Aulia Rahman Harahap Awudu, Shaibu Ayu Juni Sihombing Ayu Nurwitasari Azhari, Achmad Rizki Aziz Muradovich, Kayrdinov Aziza Maharani Azti, Tengku Mutiara Baehaqi Bahri, Aisyah Amanda Baihaqqi, Mhd Anggi Baihaqqy, Mochammad Rizaldy Insan Balang, Fransiskus Barokah, Tetty Baso Pallawagau Budhi Pamungkas Gautama, Budhi Budiharto, Toto Caesarya, Sesy Cahyaningsih, Desi Cahyaningtyas, Christian Chairul Furqon, Chairul Chandra, Dicky Chatarina Umbul Wahyuni Ciptagustia, Annisa Dabi, Rowland Dabi, Rowland Seyram Koku Dahrani, Dahrani Daviq Chairilsyah Davu Raissa Elazar Dedy Dedy dedy dedy, dedy Desi Desi, Desi Destrinelli Destrinelli Desy Tri Anggarini Dewantara, Bachtiar Dewi, Intan Kumala Dian Kurnianingrum, Dian Dibias Lazuardi Maulid Dinda Adela Disman Disman Disman Disman, Disman Diwa Ardhaza Dona Afriyani Dwi Budi Santoso Dyan Eka Tamara Dynaria Siregar, Yetti Edem Lekettey Edi Suryadi, Edi Edisah Putra Nainggolan Efendi, Rinja Eka Nurmala Sari Eko Prihandono Eli Ratni Elni Fatimah Elviana Elviana, Elviana Elvina Sari Ema Nur Amalia Endah Wahyuni Erika, Friti Sinta Erric Wijaya, Erric Erwan Efendi Euis Bandawaty Fachrur Rozi Fajar, Pipih Nurul Fajri, Arinal Fanji Wijaya Fauziah, Sheilla Nurul Febri Nur Salamah Febrimeli, Dwi Febtrina, Rizka Feskaharni Alamsjah Feti Karfiati Memed Fidiana, Fidiana Fikri, Rizal Firman Ganda Manik Fitmawati Fitmawati Fitri Wahyuni, Sri Fuad Muchlis Gaol, Liska Yuni Br Lumban Ghotan Rolandi Ginting, Intan Anisa Gudiato, Candra Gunawan, Fany Gusmaneli Gusmaneli Gusmita Zalianti Habiddin Hairani, Debby Riana Hakiki, Iqbal Hanafi Nasution Handayani, Oktavia Hanif, Faizira Nur Hanifah Yusuf Harahap, Yanti Novita Hardita, Lisha Febrianty harisandi, Prasetyo Harun, Muhammad Fiqri Hasibuan, Ira Maulida Sari Haugesti Diana Helty, Mestika Riza Hendra Budiono Henny Herwina Heny Hendrayati HERI SUSANTO Herliani Herliani Heryana, Toni Heskia, Carlo Hidayat, Arman Hilman Firmansyah, Hilman Hilman, Shinta Indriawati Hindriyanto Dwi Purnomo Hukmi Hukmi, Hukmi Husnul Khatimah Ibnu Rawandhy N. 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