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All Journal Ilomata International Journal of Tax and Accounting Enrichment : Journal of Management Jurnal Akuntansi dan Keuangan JURNAL MITRA PRIMA JRMB (JURNAL RISET MANAJEMEN & BISNIS) International Journal of Applied Finance and Business Studies Jurnal Ipteks Terapan : research of applied science and education Jurnal Minfo Polgan (JMP) Jurnal Pengabdian Masyarakat Inovasi LEBAH International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Jurnal Pengabdian Masyarakat Eka Prasetya Outline Journal of Economic Studies International Journal for Advanced Research Jurnal Pemberdayaan Kepada Masyarakat
Putri Wahyuni
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
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Pendampingan Manajemen Operasional pada Usaha Kupi Aceh di KA Kupi Putri Wahyuni; Dedy Lazuardi; Ihdina Gustina
Jurnal Mitra Prima Vol. 8 No. 1 (2026): JURNAL MITRA PRIMA
Publisher : Mitra prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/mitra_prima.v8i1.8282

Abstract

This activity aims to improve partners' ability to manage business operations more effectively and efficiently. The methods used include identifying problems through observation and interviews, followed by mentoring in the form of education, training, and hands-on practice in preparing SOPs, structuring workflows, and maintaining operational records. The results of the activity indicate an increase in partners' understanding of managing business operations, the development of simpler SOPs, and improvements to a more systematic workflow. Furthermore, partners have begun implementing more organized and consistent operational records, making it easier to control business activities. This activity has had a positive impact on improving the quality of operational management and supporting the sustainability of Kupi Aceh's business on the KA Kupi.
Pengaruh Pajak Daerah, Retribusi Daerah dan PDRB Terhadap PAD Kota Medan Ave Maria Togatorop; Putri Wahyuni; Albert Herlambang
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16115

Abstract

This study is motivated by the importance of Regional Original Revenue (PAD) as an indicator of regional financial independence influenced by local taxes, regional levies, and Gross Regional Domestic Product (GRDP). This study aims to analyze the effect of local taxes, regional levies, and GRDP on PAD in Medan City, both partially and simultaneously. This research uses a quantitative approach with secondary time series data covering 60 months from 2020 to 2024 using a saturated sampling technique. The analytical method employed is multiple linear regression using SPSS at a 5% significance level. The partial results show that local taxes have a t-value of 2.055 > 2.003 (t-table) with a significance of 0.045 < 0.05, regional levies have a t-value of 2.047 > 2.003 (t-table) with a significance of 0.045 < 0.05, and GRDP has a t-value of 2.005 > 2.003 (t-table) with a significance of 0.050 ≤ 0.05 (at the significance threshold), indicating that all variables have a positive and significant effect on PAD. Simultaneously, the F-value is 8.662 > 2.769 (F-table) with a significance of 0.000 < 0.05, indicating that all independent variables jointly have a significant effect on PAD. The coefficient of determination (R²) is 0.317 or 31.7%, indicating that the variables in this study explain variations in PAD, while the remaining 68.3% is influenced by other variables outside the study. The implication of this study is the importance of optimizing local taxes, regional levies, and regional economic activities to increase PAD. Future research is recommended to include additional variables and extend the observation period.
Pendampingan peningkatan daya saing usaha kupi Aceh di Medan melalui manajemen praktis Dedy Lazuardi; Ihdina Gustina; Putri Wahyuni
Lebah Vol. 19 No. 6 (2026): July: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i6.587

Abstract

This community service project aims to bridge the managerial gap in traditional Kupi Aceh businesses in Medan City through intensive assistance in implementing practical management, thereby enhancing competitiveness without diminishing its cultural identity. The project adopted a modified Participatory Action Research (PAR) framework, involving 5 partner Kupi Aceh coffee shops with 15 participants. The intervention phases encompassed problem diagnostics, offline training, and on-site mentoring for four weeks. The effectiveness of cognitive understanding was measured using Normalized Gain (N-Gain), while the operational impact was assessed through observations of raw material inefficiency trends. The results indicated a significant increase in managerial literacy, demonstrated by the participants' average N-Gain scores falling into the medium-to-high category (0.64–0.80). Operationally, compliance with cloud-based digital bookkeeping applications and the implementation of standard operating procedures (SOP) successfully enhanced the partners' competitiveness indicators. This was reflected in daily cash flow transparency, the mitigation of fraud risks, and a drastic reduction in raw material inventory inefficiencies by preventing overstock and stock-out risks. In conclusion, the implementation of adaptive practical management is proven effective in transforming family-run governance into a more systematic and efficient structure. Operational standardization and digitalization serve as robust catalysts for the competitiveness of traditional culinary MSMEs amidst modern market disruptions. 
The Impact of Capital Structure and Sales Growth on the Financial Performance of MSMEs in Medan Putri Wahyuni
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/xpnxfg62

Abstract

Purpose: This study investigated the impact of capital structure and sales growth on the financial performance of micro, small, and medium enterprises in Medan City. Methods: The researchers utilized a quantitative approach with a causal-associative design. The study selected a sample of thirty business enterprises using purposive sampling criteria based on operational duration and the availability of financial records. The researchers extracted quantitative financial data from the annual reports of the selected enterprises. The data analysis involved classical assumption tests and multiple linear regression models. Results: The regression analysis revealed that capital structure negatively and significantly affected financial performance. Conversely, sales growth positively and significantly impacted financial performance. The statistical model accounted for approximately fifty percent of the variance in the financial performance of the enterprises. Conclusions: The study concluded that excessive reliance on debt diminished profitability due to high interest burdens, whereas robust sales expansion enhanced financial health through economies of scale. Originality/value: This research provided empirical value by demonstrating that enterprise owners must prioritize internal funding and sales optimization over aggressive short-term borrowing to ensure sustainable financial stability in emerging local markets. 
Edukasi Manajemen Keuangan Keluarga dan Perencanaan Masa Depan bagi Ibu Rumah Tangga Ihdina Gustina; Putri Wahyuni; Dedy Lazuardi
Lebah Vol. 19 No. 6 (2026): July: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i6.592

Abstract

Rendahnya literasi keuangan di kalangan ibu rumah tangga sering kali memicu perilaku konsumsi impulsif dan kurangnya perencanaan finansial jangka panjang. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas manajerial keuangan dan kesadaran perencanaan masa depan bagi ibu rumah tangga di Medan. Metode penerapan yang digunakan adalah Participatory Action Learning System (PALS) yang mencakup tiga tahapan utama: persiapan melalui observasi fenomena lapangan dan wawancara, pelaksanaan melalui edukasi interaktif serta workshop simulasi anggaran, dan evaluasi untuk mengukur ketercapaian sasaran melalui pre-test serta post-test. Hasil pengabdian menunjukkan adanya peningkatan signifikan pada aspek kognitif peserta dengan kenaikan skor rata-rata literasi keuangan sebesar 45%. Secara psikomotorik, 85% peserta berhasil menyusun rencana anggaran bulanan secara mandiri dan mulai mengalokasikan dana darurat. Kesimpulannya, program ini efektif dalam mengubah pola pikir konsumtif menjadi produktif-terencana, sekaligus memperkuat ketahanan ekonomi keluarga. Keberhasilan ini didukung oleh luaran berupa buku saku manajemen keuangan yang relevan dengan kondisi sosial masyarakat sasaran. Ucapan terima kasih disampaikan kepada LPPM Sekolah Tinggi Ilmu Ekonomi Eka Prasetya atas dukungan pendanaan dan fasilitas. Referensi yang digunakan dalam naskah ini bersumber dari literatur jurnal terakreditasi dalam kurun waktu lima tahun terakhir untuk menjamin validitas akademik
UTILIZATION OF DIGITAL MARKETING IN SUSTAINABLE TOURISM DEVELOPMENT IN PEMATANG JOHAR Muammar Rinaldi; Ihdina Gustina; Putri Wahyuni; Dedy Lazuardy
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19442560

Abstract

This community service activity aims to improve the digital capabilities of MSMEs and rice field tourism managers in Pematang Johar Village, Deli Serdang Regency, through the implementation of digital marketing to support sustainable tourism development. This village has significant potential in the agrotourism and local product sectors, but has not been fully optimized through technology-based promotional strategies. The activity was implemented using a participatory and educational approach, including preparation, training, mentoring, and evaluation. A total of 30 participants consisting of MSMEs and village tourism managers participated in training on creating digital business accounts, designing promotional content, and implementing marketing strategies through social media and marketplaces. Evaluation was carried out through pre- and post-tests to measure participants' understanding, as well as field observations of the practical application of the training outcomes. The results showed significant improvement, with 87% of participants able to operate digital promotional media independently. The implementation of digital marketing strategies had a positive impact on increasing local product sales by 40% and tourist visits by 25%. This activity demonstrated that digitalization of tourism promotion and MSMEs can strengthen the synergy between sustainable tourism and community economic empowerment, as well as create a technology-based, inclusive and sustainable tourism village development model.
Optimizing the Financial Performance of Family Businesses in Indonesia: The Role of Good Corporate Governance and Sustainable Economic Growth Putri Wahyuni
Outline Journal of Economic Studies Vol. 5 No. 1: October - March 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/avwxcr15

Abstract

Purpose: The purpose of this study is to examine and analyze the influence of Good Corporate Governance (GCG) and Sustainable Economic Growth (SGR) on the financial performance of family businesses in Indonesia. The research aims to understand how governance quality and sustainability-oriented growth contribute to improving profitability and long-term performance within family-owned enterprises. Methods: This study employs a quantitative research approach using multiple linear regression analysis. The data were collected from 65 family businesses listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Results: The analysis reveals that GCG has a positive and significant effect on financial performance, demonstrating that effective governance enhances company efficiency and profitability. Similarly, SGR also significantly influences financial performance, suggesting that sustainable economic practices-integrating social and environmental considerations-contribute to long-term business success. Together, GCG and SGR explain 50.7% of the variation in the financial performance of family businesses, indicating a strong combined influence of governance and sustainability factors. Conclusions: The findings emphasize the importance of implementing Good Corporate Governance and sustainability-oriented growth strategies in family businesses to ensure both financial success and long-term viability. Originality/value: This study provides new empirical evidence on the dual role of GCG and sustainable economic growth in shaping the financial performance of family businesses in Indonesia-a sector that plays a central role in national economic development. The research contributes to the literature by combining governance and sustainability perspectives, offering insights for business owners, investors, and policymakers in promoting responsible and sustainable family business management.
Corporate tax, tax planning, and earnings management in plantation firms on the IDX Putri Wahyuni
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.345

Abstract

This study aims to determine whether the corporate income tax rate and tax planning have a significant effect on earnings management in agricultural companies in the plantation sub-sector listed on the Indonesia Stock Exchange. The population in this study are plantation sub-sector companies listed on the Indonesia Stock Exchange as many as 19 companies. The research sample was 6 companies with purposive sampling technique. The results showed that corporate income tax rates had no significant effect on earnings management in plantation sub-sector companies listed on the Indonesia Stock Exchange, while tax planning had a significant effect on earnings management in plantation sub-sector companies listed on the Indonesia stock exchange. The results of the F test show that the variables of Corporate Income Tax Rate and Tax Planning have a significant effect on Earning Management in plantation sub-sector companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test indicate that the Earnings Management variable can be explained by the Corporate Income Tax Tariff and Tax Planning variables, while the remaining Earnings Management variables can be explained by other variables not examined in this study such as Leverage and Financial Performance.
Gender Innovation as Strategic Dynamic Capability Integrating Intellectual Capital, Cost Management, and FinTech for MSME Sustainability Etty Harya Ningsi; Putri Wahyuni
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2175

Abstract

This study examines the role of Gender Innovation as a strategic dynamic capability integrating Intellectual Capital, Strategic Cost Management, and Financial Technology (FinTech) to enhance MSME sustainability. Drawing on Dynamic Capability Theory and the Resource-Based View, the study conceptualizes Gender Innovation as an organizational capability that enables firms to sense emerging opportunities through diverse perspectives, seize these opportunities by integrating inclusive knowledge resources into strategic decisions, and transform organizational practices through adaptive managerial and technological innovation. Using a quantitative approach, data were collected from 100 MSMEs in Medan City, Indonesia, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that FinTech adoption significantly influences MSME sustainability, highlighting digital financial integration as a key mechanism for long-term business viability. Gender Innovation significantly strengthens Intellectual Capital and Strategic Cost Management, indicating its role as a higher-order dynamic capability. In this study, Gender Innovation is conceptualized as a second-order construct integrating inclusive managerial practices and innovation orientation through a hierarchical component model. However, Intellectual Capital does not directly influence sustainability, suggesting that intangible resources require digital financial mechanisms to generate measurable outcomes. Strategic Cost Management contributes indirectly by facilitating FinTech adoption. This study contributes to the dynamic capability literature by positioning Gender Innovation as an integrative capability linking inclusivity, knowledge resources, cost efficiency, and digital finance to sustainable MSME performance.
The Influence of Organizational Culture on Internal Communication and Team Performance in Multinational Companies Muhammad Ras Muis; Ihdina Gustina; Dedy Lazuardi; Putri Wahyuni; Muammar Rinaldi
International Journal For Advanced Research Vol. 1 No. 5: February 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/tsydde65

Abstract

This study explores the influence of organizational culture on internal communication and team performance in multinational companies. The research adopts a mixed-methods approach, combining qualitative interviews with managers and employees and a quantitative survey to examine the relationships between organizational culture, communication, and team performance. The findings reveal that a strong organizational culture positively affects internal communication effectiveness, with clear and consistent communication channels enhancing collaboration and alignment among team members. Additionally, the study highlights the significant role of trust, leadership, and cultural integration in fostering effective communication and high team performance. Multinational companies with a unified organizational culture demonstrated higher levels of teamwork, cooperation, and overall performance, while fragmented cultures led to communication breakdowns and reduced team effectiveness. The results emphasize the importance of cultural cohesion, inclusivity, and adaptability in creating a conducive work environment for global teams. This research provides valuable insights for managers in multinational organizations, suggesting that cultivating a strong, trust-based, and inclusive organizational culture can improve communication, enhance collaboration, and drive team success across diverse cultural contexts.
Co-Authors Anton Eka Saputra Asriyati Ave Maria Togatorop Bambang Sutejo Cindy Stefanny Clara Nurcahaya Sitinjak Dana Novalita Sibuea Debi Masri Dedy Lazuardi Dedy Lazuardy Defina Elizabeth Yennata Enda Noviyanti Simorangkir Etty Harya Ningsi Frans Charles Pardede Geby Putri Abel Hutabarat Herlambang, Albert Ihdina Gustina Jane Gloria Shieh Jojor Lisbet Sibarani Meily Surianti Michel Muammar Rinaldi Muhammad Ras Muis Octavia Sari Pretty Elfrida Sirait Pretty Elfrida Sirait Putri Sari Silaban Sharon Limvica Sri Rezeki Sugesti, Edwin Susilawati . Tina Muhardika Handayani Vina Vina Vina Zahwa Ardila Zebar