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All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) JPM: JURNAL PENGABDIAN MASYARAKAT JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Pengabdian Mitra Masyarakat
Farida Khairani Lubis
Fakultas Ekonomi, Universitas Islam Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Analisis Penerapan Sistem Akuntansi Persediaan Barang Dagangan Dengan Menggunakan Metode FIFO Pada PT. Primajaya Multy Technology Muhammad Affandy Tampubolon; Zufrizal Zufrizal; Farida Khairani Lubis; Lusi Elviani Rangkuti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.046 KB) | DOI: 10.30743/akutansi.v9i1.5700

Abstract

The objectives to be achieved in this study are to analyze the application of the merchandise inventory accounting system using the FIFO method where the object of the company to be studied is PT Primajaya Multy Technology. This study uses a qualitative descriptive research method. Data obtained through observation, interviews, and documentation. Based on the results of research on the application of the merchandise inventory accounting system at PT. Primajaya Multy Technology, the authors can draw the following conclusions: The merchandise inventory accounting system at PT Primajaya Multy Technology has not been effective where there is no segregation of duties between divisions, where each division can manage and enter the work of other divisions in the work, while inventory recording uses the perpetual method, with a computerized system so that the company can find out the amount of inventory available at any time, because the inventory records are able to present data from every transaction of entry and expenditure of goods completely and accurately. The use of this system is quite effective by looking at the many types of inventory sold. So it requires a recording system that can always provide an information system about inventory both from the number of units, the cost per unit, and the total value of the inventory held. The method for inventory valuation is also appropriate, by choosing the FIFO method where the goods that enter first will be issued or sold first so that the last purchased goods can be avoided from obsolescence and missed return dates set by the vendor. The procedures that make up the merchandise inventory system are good enough where every goods release or borrowing of goods from the warehouse is accompanied by a TTBG (receipt of goods from the warehouse) where the receipt is proof that the goods have been taken from the warehouse by who took it
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Equity Terhadap Harga Saham Pada Perusahaan Manufaktur Makanan Dan Minuman Yang Terdaftar Dibursa Efek Indonesia Periode 2018-2021 Alexander Zalukhu; Relika Andriani S; Rini Andriani Hutasoit; Ike Rukmana Sari; Farida Khairani Lubis
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.2005

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh, Current Ratio, Debt To Equity Ratio, Return On Equity terhadap harga saham. Metode penelitiani mengunakan pendekatan kuantitatif. Populasi Perusahaan Manufaktur Subsektor Makanan dan Minuman berjumlah 68 perusahaan dan sampel didapat 33 perusahaan dengan teknik purposive sampling. Teknik analisis adalah metode regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial return on equity mempunyaipengaruh terhadap harga saham. Sedangkan Current Ratio, Debt To Equity Ratio tidak berpengaruh dan tidak signifikan terhadap Harga Saham. Dan secara simultan Current Ratio, Debt To Equity Ratio, Return on Equity berpengaruh signifikan terhadap Harga Saham. Besarnya koefisien determinasi sebesar 31.3% sedangkan sisanya sebesar 68.7%.
PERLUASAN SRATEGI PEMASARAN BAGI PRODUK HOME INDUSTRI MELALUI PENGUATAN DAYA SAING DI DESA KUBAH SENTANG KECAMATAN PANTAI LABU Julienda Br Harahap; Tika Indria; Shofwan Andri; Lusi Elviani; Farida Khairani Lubis
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.v3i1.7976

Abstract

Economic growth can be achieved according to the target if a planned and structured business is carried out. One way is to encourage the creation of more entrepreneurs. Entrepreneurship is considered as the answer to overcome economic problems, especially to encourage economic growth and technological development. Apart from having an impact on increasing economic growth, entrepreneurial activity is also related to creating jobs. Another effort to strengthen the economy of the Indonesian people is through collaboration between universities and the business world, in this case focusing on MSME actors. Universities must be able to take a role in efforts to increase the potential of MSME actors through the results of research and studies conducted. The results of this research and study are expected to be able to bring about a change in the form of new creativity and innovation in the business world so as to provide benefits for MSME actors and the community. Apart from innovation and creativity, MSME actors also need to be given an understanding of product marketing in order to strengthen the competitiveness of selling community products as an effort to achieve economic independence. Therefore, the FEB UISU Entrepreneurship and Accounting study program conducted Community Service activities in Kubah Sentang Village, Pantai Labu District, Deli Serdang Regency. The method of implementing this training and mentoring mainly uses the method of action research activities. The implementing team carried out the activity of providing material while carrying out an analysis to solve the problems encountered. The material giving method is carried out by lectures, interactive question and answer, demonstrations and solving cases.
PELATIHAN PEMBUATAN LAPORAN KEUANGAN UMKM DI DESA KUBAH SENTANG KECAMATAN PANTAI LABU Lusi Elviani Rangkuti; Farida Khairani Lubis; Shofwan Andri; Julienda Br. Harahap; Tika Indria
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.v3i1.7973

Abstract

Kubah Sentang is one of the villages in Pantai Labu sub-district, Deli Serdang Regency, North Sumatra province, Indonesia. It consists of two hamlets, namely Hamlet I and Hamlet II. Kubah Sentang Village is directly adjacent to Kuala Namu Deli Serdang International Airport, Pematang Monastery Village, Durian Village and Pantai Labu Pekan Village. The majority of the people in Dome Sentang Village are generally fishermen, farmers and livestock and plantation laborers. But in the sentang dome itself there are UMKM or home industries that produce food such as ombus ombus and raden galoh which still need coaching both in terms of marketing and financial reports. The purpose of this community service is for training in making MSME financial reports at the Sentang Dome. The result of this service is that the people of Sentang Dome understand how to make simple financial reports and understand how to record income and expenses so that the cash books owned by MSMEs in Sentang Dome can be recorded neatly and easy to understand. Starting from recording transactions in the cash book to making journals and up to making simple financial reports consisting of profit and loss reports, reports on changes in capital and statements of financial position
PENGARUH LEVERAGE, LIKUIDITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BRUSA EFEK INDONESIA TAHUN 2019–2021) Eva Helmina; Ike Rukmana Sari; Mega Lestari Br Tarigan; Farida Khairani LUbis
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14613

Abstract

Profitabilitas digunakan untuk mengukur seberapa besar laba yang dapat diperoleh oleh perusahaan serta membandingkan dan menilai posisi laba perusahaan dari tahun ke tahun. Hal ini menjadi acuan bagi investor dalam menilai perusahaan melalui evaluasi kinerja. Penelitian ini bertujuan untuk menganalisis “Pengaruh leverage, likuiditas, solvabilitas, dan ukuran perusahaan terhadap profitabilitas pada tahun 2016-2017” di Bursa Efek Indonesia. Sampel penelitian dipilih menggunakan teknik purposive sampling, yang terdiri dari 51 perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2021. Data dianalisis menggunakan teknik analisis deskriptif dan statistik. Hasil penelitian menunjukkan bahwa leverage, likuiditas, solvabilitas, dan ukuran perusahaan memiliki pengaruh yang beragam terhadap profitabilitas pada periode 2016-2017. Berdasarkan uji yang dilakukan, leverage dan likuiditas tidak memiliki pengaruh signifikan terhadap profitabilitas, sedangkan solvabilitas memiliki pengaruh signifikan terhadap profitabilitas. Sementara itu, ukuran perusahaan juga tidak menunjukkan pengaruh signifikan terhadap profitabilitas.
Co-Authors Abdul Rasyid Alexander Zalukhu Delvina Risnanda Desi Anggraini Sitompul Desi Permata Sari Diana Oktavia Lusiana Eva Harlia Eva Helmina Hari Cahyo Henny Tri Astuti Kurnia Ningsih Ike Rukmana Sari Jalilah Ilmiha Julienda Br Harahap Kurnianingsih, Henny Triastuti Lusi Elviani Lusi Elviani Rangkuti Mas ut Mas ut Masdar Masdar Mega Lestari Br Tarigan Mhd SyaifulAmri Sinaga Muhammad Affandy Tampubolon Ningsih, Heny Triastuti Kurnia Relika Andriani S Rini Andriani Hutasoit Shofwan Andri Sri Rahayu Suginam Tika Indria Zenni Riana Zufrizal Zufrizal Zufrizal