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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS International Journal of Public Budgeting, Accounting and Finance Journal Of Management Science (JMAS) Jurnal Mantik Enrichment : Journal of Management Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Pengabdian Masyarakat Bhinneka BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Medani : Jurnal Pengabdian Masyarakat Indonesia Accounting Research Journal Jurnal Pengabdian Masyarakat Bangsa International Journal of Economics and Management
Sri Liniarti
Universitas Al Azhar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Digitalisasi aplikasi berbasis web dan e-commerce untuk peningkatan pendapatan kelompok UMKM Liniarti, Sri; Nasution, Rizky Surya Andhayani; Nugraha, Yoga Tri
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 4 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i4.24167

Abstract

UMKM adalah salah satu bentuk usaha yang dapat dikelola langsung oleh masyarakat tanpa prosedur perizinan yang rumit. Namun, banyak pelaku UMKM yang menghadapi kesulitan dalam pengelolaan usaha, dengan pendapatan yang relatif rendah. Pengabdian ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM, khususnya kelompok UMKM Laundry, dalam mengelola usaha mereka. Kegiatan ini dilaksanakan di Jalan Bromo No 51, Kecamatan Medan Denai, dan berlangsung selama 8 bulan, dari Mei hingga Desember 2025. Tahapan kegiatan meliputi desk study, sosialisasi dan pelatihan mengenai manajemen keuangan, pembukuan akuntansi sederhana, branding usaha, serta penerapan teknologi digital berupa aplikasi kasir berbasis web dan promosi melalui media sosial. Pendampingan dilakukan untuk memastikan penerapan yang berkelanjutan. Hasil dari pengabdian ini menunjukkan peningkatan yang signifikan dalam keterampilan mitra, termasuk penggunaan aplikasi kasir berbasis web, penerapan manajemen keuangan yang lebih baik, serta keberhasilan dalam branding dan pemasaran digital. Selain itu, mitra kini mampu mengelola administrasi keuangan dengan tertib, yang berdampak pada peningkatan efektivitas operasional usaha mereka.
Analysis of financial statements on NYUCI LOUNDRY MSMEs based on financial accounting standards (SAK-EMKM) Sri Liniarti; Rizky Surya Andhayani Nasution; Yunanda Eka Putra; Farida Khairani Lubis; Elina R Gustarina
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i2.573

Abstract

This research aims to find out the financial statements of MSMEs Loundry NYCUI based on SAK EMKM and identify financial reporting obstacles experienced by MSMEs Loundry NYUCI based on SAK EMKM. This research uses a descriptive qualitative method, using primary and secondary data. The data collection technique used is interviews. The results of this study confirm that the financial statements of NYUCI Loundry do not meet the requirements of SAK EMKM. The problems experienced by Loundry NYUCI in financial reporting based on EMKM SAK are caused by a ignorance of EMKM SAK, ignorane of socialization of EMKM SAK, and ignorance of human resources in the field of accounting.
The effect of quick ratio, debt to asset ratio, and debt to equity ratio on profit growth in consumer goods companies sub-sector food & staples retailing listed on the Indonesia stock exchange 2022-2024 Sri Liniarti; Rizky Surya Andhayani Nasution; Yunanda Eka Putra; Ismaini Angkat
Junal Ilmu Manajemen Vol 9 No 3 (2026): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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

Abstract

This study examines the effect of Quick Ratio, Debt to Asset Ratio, and Debt to Equity Ratio on profit growth in Consumer Goods Companies in the Food & Staples Retailing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The study is motivated by the unstable profit growth of retail-based staple companies after the post-pandemic recovery period, despite the defensive character of basic consumer demand. Previous studies report inconsistent findings and generally analyze broader consumer goods categories; therefore, this study narrows the object to the Food & Staples Retailing sub-sector and interprets liquidity and leverage indicators through Signaling Theory, Pecking Order Theory, and Trade-Off Theory. This research applies an associative quantitative design using secondary data from annual financial reports. The population and sample consist of 14 companies, producing 42 firm-year observations. Data were analyzed using pooled multiple linear regression with descriptive statistics, classical assumption testing, and hypothesis testing using IBM SPSS 25. The results show that Quick Ratio and Debt to Asset Ratio have a significant negative effect on profit growth, while Debt to Equity Ratio has no significant effect. Simultaneously, the three ratios significantly explain profit growth, with an Adjusted R² of 0.901. These findings contribute empirical evidence on how liquid assets and debt-financed assets may reduce profit growth when they are not followed by productive asset utilization and efficient financing decisions.
Meningkatkan Pencatatan Keuangan UMKM dan Pemasaran Warung Mie Ayam Bakso Rizky Surya Andhayani Nasution; Sri Liniarti; Yunanda Eka Putra; Putih Anna Sari Siregar
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 4 (2026): Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i4.1526

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor kuliner memiliki peran strategis dalam perekonomian lokal, namun sering menghadapi kendala dalam pengelolaan keuangan dan pemasaran. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kemampuan pencatatan keuangan sederhana dan memperluas jangkauan pemasaran melalui media digital pada UMKM Warung Mie Ayam Bakso Pak De, yang berlokasi di Jalan Pintu Air IV, Kwala Bekala, Kecamatan Medan Johor, Sumatera Utara. Metode yang digunakan meliputi observasi lapangan, wawancara dengan pemilik usaha, pendampingan langsung, serta pelatihan pembuatan sistem pembayaran digital (QRIS), pembuatan media promosi fisik dan digital, serta penyusunan buku kas. Kegiatan dilaksanakan selama lima minggu oleh Tim Pengabdian Kepada Masyarakat Program Studi Akuntansi Universitas Al-Azhar Medan. Hasil kegiatan menunjukkan bahwa mitra berhasil mengadopsi sistem pencatatan keuangan sederhana berupa buku kas harian, memanfaatkan akun media sosial sebagai sarana promosi aktif, serta menggunakan QRIS sebagai fasilitas pembayaran digital. Program ini memberikan dampak positif terhadap efisiensi operasional dan daya saing usaha mitra.
Pengaruh return on assets, price to book value dan price to earning ratio terhadap harga saham sektor perdagangan, jasa dan investasi yang terdaftar di bursa efek indonesia (BEI) tahun 2021 – 2023 Osa Natasia; Aria Masdiana Pasaribu; Sri Liniarti
BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Vol. 6 No. 1 (2026): Februari 2026
Publisher : Fakultas Ekonomi Universitas Al-Azhar Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/bonanza.v6i1.511

Abstract

Pengaruh Return On Assets, Price To Book Value dan Price To Earning Ratio Terhadap Harga Saham Pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia tahun 2021-2023. Populasi dalam penelitian berjumlah 183 perusahaan, dan sampelnya adalah 42 perusahaan. Sampel pada penelitian ini dipilih berdasarkan purposive sampling. Data sampel yang digunakan menggunakan data sekunder yaitu laporan keuangan tahunan pada perusahaan sektor perdagangan, jasa dan investasi tahun 2021-2023. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik dan uji regresi linier berganda. Hasil penelitian ini menyimpulkan bahwa secara parsial return on assets, price to book value dan price to earning ratio berpengaruh terhadap harga saham. Kemudian, secara simultan variabel return on assets, price to book value dan price to earning ratio berpengaruh terhadap harga saham.
Analisis Pengaruh Laba Bersih, Leverage Dan Pertumbuhan Penjualan Terhadap Kinerja Perusahaan (Studi Kasus Pada Indomaret Medan Tahun 2010-2023) Mey Yanra Sipayung; Aria Masdiana Pasaribu; Sri Liniarti
BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Vol. 6 No. 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi Universitas Al-Azhar Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/bonanza.v6i2.549

Abstract

This research focuses on examining how Net Income, Debt to Equity Ratio (DER), and Sales Growth influence Net Profit Margin (NPM) at Indomaret Medan from 2010 to 2023. NPM serves as the primary measure to evaluate how profitable the business is. The study uses a quantitative method with multiple linear regression analysis, aided by SPSS version 23 software. The findings indicate that separately, Net Income and DER negatively impact NPM significantly, while Sales Growth does not have a noteworthy effect. However, when looking at all three factors together, Net Income, DER, and Sales Growth significantly affect NPM. The determination coefficient shows that a large portion of the changes in NPM can be accounted for by these three independent variables, whereas the rest is affected by other elements not included in this research. These results signify that the structure of net income and the levels of debt are crucial in influencing a company's profitability, while sales growth alone does not make a significant difference without effective cost management and sound managerial strategies.
Co-Authors Aria Masdiana Pasaribu Elina R Gustarina Elina R. Gustarina Farida Khairani Lubis Gustarina, Elina Rahmawati Humaira, Rafiqah Ismaini Angkat Kalsum, Eka Umi Khanti Listya Lubis, Farida Khairani Mayaputra, M. Umar Mey Yanra Sipayung Muhammad Umar Maya Putra Osa Natasia Panangian Mahadi Sihombing Panjaitan, Tuah Putih Anna Sari Siregar Putra, Yunanada Eka Putra, Yunanda Eka Rizki Surya Andhayani Nasution Rizky Surya Andhayani Nasution Shabri, Shafawaty Mohammad Syafera, Vida Yoga Tri Nugraha Yunanda Eka Putra