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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Prosiding Seminar Nasional Teknik UISU (SEMNASTEK) Journal of Innovative and Creativity Jurnal Pengabdian Mitra Masyarakat Jurnal Ekonomi dan Bisnis
Shofwan Andri
Fakultas Ekonomi, Universitas Islam Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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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
Analisis Penerapan Aplikasi SIPD Dalam Pelaksanaan Laporan Keuangan Pada Dinas Kesehatan Provinsi Sumatera Utara Ria Agustia; Heny Triastuti KN; Shofwan Andri
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2960

Abstract

The application of SIPD application in the preparation of regional financial reports is very beneficial in terms of budget planning and facilitating the preparation, transparency and accountability of financial reports as well as facilitating the supervision and evaluation of services. This study aims to determine the extent of the application of the Regional Development Information System (SIPD) in the preparation of financial reports of the North Sumatra Provincial Health Office. What are the constraints in the application of the Regional Development Information System (SIPD) in the preparation of financial reports of the North Sumatra Provincial Health Office. This study uses a qualitative phenomenological and descriptive approach. This study uses qualitative data in the form of interview results at the North Sumatra Provincial Health Office. The results of this study indicate that employees at the North Sumatra Provincial Health Office have understood the meaning of the Regional Development Information System (SIPD) financial application, as seen from their understanding of the meaning, benefits and objectives and the input data needed as well as the output of financial reports produced from the processing results. The quality of information produced from the implementation of the financial SIPD application is good, this is indicated by the fulfillment of three characteristics, namely: Timeliness, Reliability, Relevance
Pengaruh Kinerja Keuangan terhadap Financial Sustainability Bank Umum Syariah di Indonesia dengan Variabel Moderasi Kepemilikan Institusional Riva Nazwa Sasmita; Farida Khairani Lubis; Shofwan Andri
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1785

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan yang diproksikan oleh Return On Assets (ROA) dan Non Performing Financing (NPF) terhadap financial sustainability pada Bank Umum Syariah di Indonesia dengan kepemilikan institusional sebagai variabel moderasi. Metode yag digunakan adalah kuantitatif dengan objek Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK), menggunakan data sekunder dari laporan keuangan tahunan. Sampel ditentukan melalui purposive sampling, menghasilkan 9 bank dengan 45 data observasi. Analisis dilakukan dengan menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA). Hasilnya menunjukkan bahwa ROA tidak berpengaruh signifikan terhadap FS, sedangkan NPF berpengaruh negatif signifikan terhadap FS. Kepemilikan institusional mampu memoderasi pengaruh ROA terhadap FS, namun tidak mampu memoderasi pengaruh NPF terhadap FS.
Co-Authors Abdul Rasyid Amanda Agustia Pasaribu Aulia Maya Fahira Lubis Awaluddin . Chairunisa Wiguna Desi Permata Sari Dinda Fauzia Aulia Elviani, Sri Emia Fepa Yosa Farida Khairani Lubis Heny Triastuti KN Irwan Taufik Marpaung Jalilah Ilmiha Jalilah Ilmiha Julienda Br Harahap Lusi Elviani Lusi Elviani Rangkuti Mas’ut . Muhammad Joni Barus Ningsih, Heny Triastuti Kurnia Oddie Babudilla, Nilawati Nasti Ramadona Simbolon Ria Agustia Riva Nazwa Sasmita Sri Rahayu Tika Indria Tri Hernawati Zufrizal