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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Mitra Masyarakat

Jalilah Ilmiha

Universitas Islam Sumatera Utara

Author-ID : 4266223

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KINERJA KEUANGAN, FINANCING TO DEPOSIT RATIO (FDR), MODAL SENDIRI, TERHADAP PEMBIAYAAN MUDHARABAH PERBANKAN SYARIAH YANG ADA DI INDONESIA Dinda Lestari Purba; Jalilah Ilmiha
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The background to the problem of this study is the difference in each influence of the variable x on the variable y studied in Islamic commercial bank companies in Indonesia for the 2015-2019 period. The purpose of this study is to analyze the effect of ROA, FDR, Own Capital on Islamic Banking Mudharabah Financing in Indonesia in 2015-2019. The data analysis method used to test the hypothesis is descriptive analysis test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the variables ROA, FDR, and Own Capital simultaneously had a significant influence on Mudharabah Financing. Meanwhile, the effect is partially different. Own Capital has a significant effect on Mudharabah Financing. ROA and FDR have no significant effect on mudharabah financing.

ANALISIS GROWTH RATIO, RASIO EFEKTIVITAS DAN EFISIENSI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MEDAN Azizah Widyastuti Harahap; Mas’ut .; Jalilah Ilmiha; Syamsul Effendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The definition of the financial performance of a region is the level of achievement of a work result in the regional financial sector. Measurement of the financial performance of local governments is carried out by examining the regional financial performance ratios as seen through the Medan City Regional Budget Realization Report. The ratios to assess the financial performance of local governments used in this study include: Growth Ratios, Effectiveness and Efficiency Ratios. This study aims to analyze the level of growth ratios, effectiveness and efficiency during the 2016-2019 period to see the financial performance of the Medan City Government. In writing this thesis using quantitative descriptive analysis method. The results of this study indicate that the financial performance of the Medan City Government by using a Growth Ratio is still not optimal because there was a significant decrease in 2018 due to a decrease in regional income in Medan City. The financial performance of Medan City as measured by the 2016 Effectiveness Ratio is categorized as quite effective, namely 84.82%. In 2017, 2018, and 2019 were categorized as effective because they had a value above 90%, namely 2017 amounting to 99.15%, 2018 amounting to 92.88%, and in 2019 amounting to 90.56%. The financial performance of Medan City Government as measured by the Efficiency Ratio is categorized as very efficient because all results have a value below 60%. 2016 10.35%, 2017 8.55%, 2018 7.35%, 2019 9.61%.

Force Majeure Dan Kebangkrutan Dalam Jangka Pendek: Pembuktian Pada Perusahaan Sektor Perdagangan Yang Terdaftar Di BEI Ramadona Simbolon; Adek Zuhrati Wardi; Jalilah Ilmiha; Sri Elviani
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 4, No 1 (2022): 30 Juli 2022
Publisher : Universitas Islam Sumatera Utara

Trading companies are currently really significantly affected by their operational performance so it is possible that trading companies in Indonesia in the era of the - pandemic have experienced a lot of financial distress or have entered a state of bankruptcy. The purpose of this study is to determine the effect of the Covid-19 pandemic on the bankruptcy of trading sector companies listed on the IDX in the short term. This study used 75 companies in the trading sector with observations of conditions before the pandemic and after the pandemic, namely in 2019 and 2020. To predict bankruptcy, the study used a modified Altman Z-Score calculation. Based on the results of the Z-Score calculation, it can be known that the condition of the company is included in the healthy zone, special attention or has the potential to go bankrupt. This research revealed that the Covid-19 pandemic affected the bankruptcy of trading sector companies

Pengaruh Current Ratio, Debt to Equity Ratio, Return on Asset Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Dinda Fauzia Aulia; Zufrizal Harahap; Jalilah Ilmiha; Shofwan Andri; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Manufacturing companies are part of companies that contribute to the Indonesian economy. This company has become the object of investors in investing because it is able to grow rapidly in economic development and has a large scope and market share. This study aims to determine the effect of the Current Ratio, Debt to Equity Ratio, Return on Assets on the dividend policy of manufacturing companies in the food beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2019. This study uses 15 manufacturing companies in the consumer goods industry sector. The sampling technique in this study is a purposive sampling technique. The data analysis technique in this study used multiple linear regression with the help of the SPSS program. The results showed that the variable current ratio, debt to equity ratio and return on assets have an effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange.

Pengaruh Dampak Arus Kas Operasi dan Laba Terhadap Return Saham dan Dividen Kas Pada Perusahaan Industri Dasar & Kimia Yang Terdaftar Di Bursa Efek Indonesia Sahmia Munthe; Tika Indria; Jalilah Ilmiha
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to empirically examine the effect of operating cash flow and earnings on stock returns and cash dividends/cash dividends. This study uses the independent variables, namely operating cash flow and profit, and the dependent variable is stock returns and cash dividends. The research sample was taken from basic chemical industrial companies listed on the Indonesian stock exchange. Sampling was done by using purposive sampling method. The data collected is secondary data from the official website of the Indonesia Stock Exchange and the company's annual financial reports on their respective official websites. The data analysis method used is the classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Multiple linear regression test, partial and simultaneous hypothesis testing, and coefficient of determination test. The results of this study indicate that partially operating cash flow has no significant effect on stock returns and cash dividends, and earnings have a significant effect on stock returns and cash dividends. Meanwhile, simultaneously operating cash flow and significant profit on stock returns and cash dividends.A B S T R A C T The purpose of this study is to empirically examine the effect of operating cash flow and earnings on stock returns and cash dividends/cash dividends. This study uses the independent variables, namely operating cash flow and profit, and the dependent variable is stock returns and cash dividends. The research sample was taken from basic chemical industrial companies listed on the Indonesian stock exchange. Sampling was done by using purposive sampling method. The data collected is secondary data from the official website of the Indonesia Stock Exchange and the company's annual financial reports on their respective official websites. The data analysis method used is the classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Multiple linear regression test, partial and simultaneous hypothesis testing, and coefficient of determination test. The results of this study indicate that partially operating cash flow has no significant effect on stock returns and cash dividends, and earnings have a significant effect on stock returns and cash dividends. Meanwhile, simultaneously operating cash flow and significant profit on stock returns and cash dividends.

Penggalangan Dana dan Pemberian Santunan Kepada Korban Banjir di Medan Oleh Tim Peduli UISU Jalilah Ilmiha; Lusi Elviani Rangkuti; Farida Khairani Lubis
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 1 No 1 (2021)
Publisher : Medan Resource Center

In the last few weeks, it has been raining frequently in Medan and its surroundings. The intensity of the rain that falls is high enough to cause natural disasters such as floods and landslides. It is estimated that there are seven areas affected by flooding. This flood caused various difficulties among the people. Difficulties are in the form of, the difficulty of clean water, blankets, clothes and so on. In addition, the economic impact is also affected by flooding. Many agricultural land sectors were flooded, so many people failed to harvest. This paper aims to realize concern by helping others, getting used to giving alms, increasing ukhuwah Islamiyah, easing the burden on residents of flood victims and strengthening solidarity and togetherness with the people. The method used in this activity is fundraising for flood victims to the University for leaders/institutions and faculty leaders throughout UISU, through cellphones. If the funds have been collected, the team immediately comes to the destination, both at the rectorate and the faculty so that the collected funds can be recorded immediately. then with a certain duration of time, the granting of funds to the party who is entitled/deserves to receive it is carried out according to the results of the team's assessment which ends with taking documentation as evidence of the activity. Fundraising and providing compensation is UISU's contribution in supporting and assisting government programs for the benefit of the people.

PENANAMAN BERSAMA 2000 MANGROVE SEJATI OLEH MASYARAKAT DUSUN V PEMATANG KUALA DAN TIM PENGABDIAN MASYARAKAT UISU Pandu Prabowo W.; Rahmad Setia Budi; Sularno Sularno; Edi Azwar; Jalilah Ilmiha; Maulidya Rahmah; Eka Hidayat Nst; Zikir Amin Nazara
Jurnal Pengabdian Mitra Masyarakat Vol 2, No 2 (2023): Edisi Maret
Publisher : Universitas Islam Sumatear Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jurpammas.v2i2.6903

The village that is in the spotlight this time is Pematang Kuala Village, where this village has a livelihood mostly as farmers, fishermen and laborers. Serdang Bedagai Regency has geographical conditions in the form of lowlands where it is supported by fertile soil conditions and has most of the people whose livelihoods are farmers and fishermen. Hamlet 5 Pematang Kuala Village is the main target for Village development this time because Hamlet 5 Pematang Kuala Village has become a Partner Village of the Islamic University of North Sumatra, there have been village development activities carried out by UISU students in the form of PHP2D activities which have already completed the implementation process. Therefore it is necessary to have activities to improve the welfare of the people who are dominated by fishing communities. The East Coast of Sumatra Island has a fairly long and wide span, especially in the Serdang Bedagai area which is the longest and widest coastal area. On this occasion, we made observations of the coastal area in the village of Pematang Kuala, where this beach borders the villages of Bogak Besar and Bagan Kuala. The results of our observations in the village of Pematang Kuala are, where the physical condition of the road to the beach is bad, even though this beach has a high potential to be developed into ecotourism. In the coastal area, around 20,000 mangrove plants have been planted with an area of about 54 km2 since 2014 by the local community. The types of mangroves found in this area are Rhizopora sp and Avicennia species. Mangrove planting in this area still has a distance of about 1.5 m between one tree and another, and not all areas are planted with mangrove trees, in this area there are also no seawater breakwaters that can reduce abrasion and erosion. A pheasant or low-threshold breakwater is a coastal protection technology intended as a solution to the problem of coastal erosion and abrasion caused by tides and sea waves. The breakwater is used to control abrasion which can erode the coastline and also to calm the waves in the harbor so that ships can dock more easily and quickly in the port. In other words, briefly it can be concluded that the abrasion conditions. which were quite severe over the past 5 years resulted in the loss of the coastlin and turned into soft, difficult-to-compave mud and eroded the mangrove area. leading to further reductions in marine catches. This is a big problem that must be taken seriously. Pematang Kuala Village, which is also a UISU partner village requires the Islamic University of North Sumatra to collaborate in solving this problem. The PKM team from UISU is expected to be able to solve this critical problem by making wave-breaking bamboo pheasants and planting true mangroves.

PEMBERDAYAAN MASYARAKAT DI DESA TUMPATAN NIBUNG UNTUK PEMBUATAN KOMPOS DALAM RANGKA MENGHASILKAN SAYUR ORGANIK Dedi Kusbiantoro; Nurhayati Nurhayati; Jalilah Ilmiha
Jurnal Pengabdian Mitra Masyarakat Vol 3, No 1 (2023): Edisi September
Publisher : Universitas Islam Sumatear Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jurpammas.v3i1.7971

Tumpatan Nibung Village is located in Batang Kuis District, Deli Serdang Regency, North Sumatra Province. The people of Tumpatan Nibung Village live from agriculture, which consists of 90 percent of their living from cultivating paddy rice and 10 percent cultivating vegetable crops. The land in this village is rainfed land which has limited water, because it does not have irrigation so that the need for water depends on rainfall. The purpose of this service is to increase farmers' understanding of the benefits of using organic fertilizers both for the environment and to reduce the cost of buying chemical fertilizers and to provide added value for organic products that can increase income and also aims to transfer technology by providing training to farmers on how to make organic fertilizers derived from available in the village. The first method used was counseling to Farmer Groups with the theme of the benefits of organic fertilizers for the environment, calculating the cost of using organic fertilizers and the added value of organic fertilizers which can increase farmers' income. The second method used is training in making organic fertilizers. The third method is a demonstration plot for making organic fertilizer and cultivating vegetable crops using organic fertilizer.

Co-Authors Abdul Rasyid Adek Zuhrati Wardi Azizah Widyastuti Harahap Budi, Rahmad Setia Dedi Kusbiantoro Dinda Fauzia Aulia Dinda Lestari Purba Edi Azwar Eka Hidayat Nst Elviani, Sri Farida Khairani Lubis Lusi Elviani Rangkuti Mas’ut . Maulidya Rahmah Nurhayati Nurhayati Pandu Prabowo W. Ramadona Simbolon Sahmia Munthe Shofwan Andri Sularno Sularno Syamsul Effendi Tika Indria Zikir Amin Nazara Zufrizal

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