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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Journal of Humanities and Social Studies Community Development Journal: Jurnal Pengabdian Masyarakat Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Arnida Wahyuni
Unknown Affiliation
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences

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PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP STRUKTUR PENDANAAN PADA INDUSTRI PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA Arnida Wahyuni
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 14, No 2 (2014): Jurnal Ilmu Ekonomi dan Studi Pembangunan
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (70.145 KB) | DOI: 10.30596/ekonomikawan.v14i2.217

Abstract

Companies in choosing the funding structure is filled with the financing needs of its own capital (equity) or filled with foreign capital (debt) must consider a variety of factors. Asset structure, profitability, and dividend policy are several factors that affect the decision making structure of the financing company. The purpose of this study was to determine and analyze the influence of the structure of assets, profitability, and dividend policy on the funding structure of the banking industry are listed on the Indonesia Stock Exchange. The study was conducted on 22 samples of banking companies listed in Indonesia Stock Exchange using time series data from 2008 to 2012 and cross section called the pooling of data. The variables used are the structure of assets, profitability, and dividend policy as independent variables and the dependent variable funding structure. This study uses linear regression and multiple regression analysis to see the contribution of each variable individually and simultaneously to affect the structure of the funding is used to finance the operations of the company. The results show that the structure of assets has a more significant effect on the funding structure of the banking industry than profitability and dividend policy. This means that the asset structure is a better yardstick in assessing the company funding decisions based on this research. The test results also showed that the structure of assets, profitability, and dividend policy simultaneously influence on the structure of the banking industry funding.
Pengaruh Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah (PAD) pada Badan Pengelolaan Pajak dan Retribusi Daerah Kota Medan Arnida Wahyuni; Rinie Utara
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 18, No 1 (2018)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.041 KB) | DOI: 10.30596/ekonomikawan.v18i1.2148

Abstract

To carry out and carry out regional autonomy broadly and responsibly, regional authority and capability is needed to explore its own financial resources in order to carry out their functions effectively and efficiently in the field of government and public services to the community. With the stipulation of Hotel Tax and Retirement Tax Rates in accordance with Law Number 28 of 2009 Article 35 and Article 40 of 10%, then every hotel and restaurant will provide 10% of the income for hotel services and restaurant services to consumers who enjoy it. Hotel Taxes and Restaurant Taxes are part of the potential PAD sources in the city of Medan and provide a substantial contribution when viewed from the local tax component, because Medan City is the gateway to receiving the flow of local tourists and foreign tourists visiting the area North Sumatra tourist destination.The phenomenon th at occurred only at the level of 2014 Hotel Tax receipts and 2015 Restaurant Taxes which had reached the planned target. Where Hotel Tax receipts in 2014 amounted to Rp. 81,642,581,350.74 has exceeded the target of Rp. 81,500,000,000 or reach 100.17% and Restaurant Tax receipts in 2015 amounted to Rp. 124,409,617,130.10 has exceeded the target of Rp. 123,215,837,083 or reach 100.97%. The effect of the phenomenon indicates that the sources of Regional Original Income (PAD) such as Hotel Taxes and Restaurant Taxes continue to decline in previous years which resulted in the receipt of Regional Original Income (PAD) in 2011 to 2015 which did not always reach the target has been established 
Analisis SWOT Inovasi Produk Asuransi Syariah Tafakul Keluarga Kota Medan (Studi Kasus Perusahaan Asuransi Takaful Keluarga Kota Medan) Ayu Annisa Fikra; Nur Ahmadi Bi Rahmani; Arnida Wahyuni
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana menganalisis strategi yang ditetapkan oleh perusahaan Asuransi Takaful Keluarga Cabang Setia Budi Kota Medan yang dilihat melalui faktor internal dan eksternal perusahaan. Penelitian ini adalah penelitian lapangan yang bersifat deskriptif kualitatif. Metode yang digunakan adalah analisa SWOT, yang dimulai dari menentukan faktor-faktor internal dan eksternal yang didapati dari hasil wawancara dengan pihak perusahaan Asuransi Takaful Keluarga Cabang Setia Budi Kota Medan. Selanjutnya faktor-faktor tersebut dianalisa dengan menggunakan analisa IFE (Internal Factor Evaluation) dan EFE (Eksternal Factor Evaluation). Setelah itu dilanjutkan dengan analisa Matrik SWOT dan analisa Tabel Bobot Skor. Berdasarkan penelitian yang telah dilakukan oleh peneliti, maka ada beberapa kesimpulan bahwa berdasarkan hasil dari tabel matriks IFAS dan EFAS, diketahui bahwa nilai IFAS nya adalah 3,00. karena total skornya berada diatas 2,5 maka ini berarti mengidentifikasikan posisi internal yang kuat. Nilai EFAS nya adalah 2.50. karena total skor mendekati 4,0 berarti mengindikasikan bahwa pengenal merespon peluang yang ada dan menghindari ancaman-ancaman dipasar.
PENGUKURAN KINERJA PEMERINTAH DAERAH DENGAN MENGGUNAKAN PRINSIP VALUE FOR MONEY (STUDI APBD PROVINSI SUMATERA UTARA 2020-2022) Erika, Erika; Wahyuni, Arnida
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.21814

Abstract

Penelitian ini bertujuan untuk menilai kinerja fiskal Pemerintah Provinsi Sumatera Utara dengan fokus pada Anggaran Pendapatan dan Belanja Daerah (APBD) periode tahun 2020 hingga 2022. Data dikumpulkan dengan menggunakan metodologi analisis value for money yang menilai rasio-rasio ekonomi, rasio efektivitas, dan rasio efisiensi. Data sekunder yang digunakan berupa hasil APBD dan RAPBD Pemerintah Provinsi Sumatera Utara. Berdasarkan temuan kajian, kinerja Pemprov Sumut pada era 2020-2022 tergolong ekonomis karena rasio produksinya berada di bawah 100%. Dari segi efisiensi, kinerjanya tergolong sangat efisien karena rasionya kurang dari 100%. Kinerja Pemprov Sumut pada era 2020-2022 dinilai sangat efektif jika dilihat dari rasionya yang berada di bawah 100%.
Analisis Efisiensi Biaya Produksi Sosis Dengan Menggunakan Informasi Akuntansi Diferensial Dalam Pengambilan Keputusan(Studi Kasus Pada PT. Ciomas Adisatwa Medan) Bangun, Endayani Br; Arif, Muhammad; Wahyuni, Arnida
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4700

Abstract

One of the successes of a manufacturing company in increasing revenue is determined through the process of making the right decisions by management in obtaining efficient raw materials for production. The method that can be used by companies to assist in making decisions to buy or produce themselves is through differential analysis. The purpose of this study was to determine the difference in cost and the best alternative in the decision to buy or produce their own sausages at PT Ciomas Adisatwa Medan. This research uses a descriptive method with a qualitative approach. The research data was obtained through triangulation of data collection techniques, namely interviews, observation, and documentation. The data were then analyzed using interactive analysis techniques by Miles and Huberman. The results of the differential accounting analysis show that the alternative decision to buy sausages from other units is more efficient than the company's own sausage production decisions with production cost savings of Rp. 27,000,000/month or Rp. 324,000,000/year. Thus, the best decision for the company PT Ciomas Adisatwa Medan regarding the cost efficiency of sausage production is the decision to buy from another unit because the production costs incurred are minimal and result in reduced costs compared to producing the sausages themselves.
Analysis Of Financial Statement Preparation According To Isak 35 At SMK Swasta Bina Guna Tanah Jawa Simalungun Damhuri, Dedy; Wahyuni, Arnida; Nurwani, Nurwani
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 3 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i3..10878

Abstract

The purpose of this research is to determine the preparation of financial reports according to ISAK 35 at the Tanah Java Private Bina Guna Vocational School. This research uses descriptive qualitative methods. Data collection techniques were obtained through observation, interviews and documentation. The data obtained are primary data and secondary data. The results of this research indicate that the financial reports of the Bina Guna Tanah Jawa Private Vocational School are not in accordance with ISAK 35. The obstacles faced by the treasurer's lack of understanding and skills in preparing financial reports in accordance with ISAK 35. For this reason, the School Treasurer must immediately prepare financial reports in accordance with the Interpretation of Accounting Standards Finance 35 which is currently in effect is in the form of preparing a report of financial position, comprehensive income report, report on changes in net assets, cash flow report, and notes to financial reports.Keywords: Financial Statements, ISAK 35, Non-Profit Entity
Co-Authors Ayu Annisa Fikra Bangun, Endayani Br Damhuri, Dedy Erika Erika Muhammad Arif NUR AHMADI BI RAHMANI Nurwani Nurwani, Nurwani Rinie Utara