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All Journal Jurnal Manajemen dan Agribisnis Pixel : Jurnal Ilmiah Komputer Grafis JURNAL ILMU PERTANIAN Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Inotera Jurnal Ilmiah Mahasiswa Fakultas Ilmu Sosial & Ilmu Politik Bunda Edu-Midwifery Journal (BEMJ) IKRA-ITH EKONOMIKA PERENNIAL Sangia : Jurnal Penelitian Arkeologi (Journal of Archaeology Research) JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Jurnal Teknologi dan Riset Terapan (JATRA) Jurnal Maenpo : Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi Ovozoa: Journal of Animal Reproduction Akrab Juara : Jurnal Ilmu-ilmu Sosial At-Tasyri Jurnal Hukum Islam dan Ekonomi Syariah Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) JCP (Jurnal Cahaya Pendidikan) Fakultas Keguruan dan Ilmu Pendidikan Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam NUSANTARA: Jurnal Pengabdian Kepada Masyarakat CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Publikasi Ilmu Komputer dan Multimedia Innovative: Journal Of Social Science Research Jurnal Manajemen Riset Inovasi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Ilmiah Mahasiswa Pertanian HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis Mount Hope Global Economic Journal SIMPLEX: Journal of Economic Management Al-Qalam: Jurnal Ilmiah Pendidikan Islam Jurnal Pengabdian Masyarakat dan Riset Pendidikan JURNAL RUMPUN MANAJEMEN DAN EKONOMI Harmoni Pendidikan: Jurnal Ilmu Pendidikan JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL AKADEMIK EKONOMI DAN MANAJEMEN INERSIA International Journal of Social Science and Humanity Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting J-CEKI Harmony Management: International Journal of Management Science and Business Deiksis: Jurnal Pendidikan Bahasa dan Sastra Indonesia Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Hendra Saputra
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Analysis of Cryptocurrency Financial Reporting Based on PSAK Ayu Kurnia Sari; Vina Arnita; Hendra Saputra; Oktarini Khamilah Siregar; Rica Cahya Amalya
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 1 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i1.171

Abstract

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.
Jenis Dan Faktor Penyebab Alih Kode Dalam Transaksi Jual Beli Di Pasar Hendra Saputra; Muhammad Hanafi; Suleha Ecca; Rosmini Kasman
Deiksis : Jurnal Pendidikan Bahasa dan Sastra Indonesia Vol 10 No 2 (2023)
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/8sr93k62

Abstract

Penelitian ini merupakan penelitian deskriptif kualitatif. Fokus penelitian ini yaitu jenis alih kode berdasarkan sifatnya dan faktor penyebab terjadinya alih kode. Data diperoleh dengan menggunakan teknik observasi, wawancara, rekam, simak, dan introspeksi. Data dianalisis dengan metode deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa jenis alih kode yang terjadi dalam transaksi jual beli terdiri dari alih kode sementara dan alih kode permanen. Alih kode sementara meliputi alih kode dari bahasa Indonesia ke bahasa Bugis kembali ke bahasa Indonesia dan sebaliknya, sedangkan alih kode permanen juga terjadi meliputi alih kode dari bahasa Indonesia ke bahasa Bugis dan sebaliknya juga. Selanjutnya, faktor penyebab terjadinya alih kode disebabkan oleh empat faktor: (1) faktor penutur, (2) faktor lawan tutur, (3) faktor hadirnya pihak ketiga, dan (4) faktor perubahan topik pembicaraan
Pengaruh Rasio Solvabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Konstruksi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024 Putri Melani; Dwi Saraswati; Hendra Saputra
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5865

Abstract

The aim of this research is to examine how solvency ratios, liquidity, and company size influence the financial performance of BEI construction from 2020 to 2024. Return on Assets (ROA) is used as the dependent variable to measure financial performance, while Debt to Asset Ratio (DAR), Cash Ratio (CR), and the natural logarithm of total assets (Ln Total Assets) are used to measure solvency, liquidity, and company size. This research uses a quantitative methodology that uses a multiple linear regression analysis approach. Purposive sampling was used to choose the sample, which included 80 observations from a total of 16 companies over a 5-year period. Based on the research findings, it can be concluded that while firm size has a substantial impact on financial performance, the solvency and liquidity variables have no significant impact on financial performance. At the same time, financial performance is significantly impacted by solvency, liquidity, and company size. It is hoped that these findings will contribute to the body of knowledge in the field of corporate finance and provide investors and company management something to think about when making financial decisions.
ANALISIS PROSES PENGAMBILAN KEPUTUSAN KONSUMEN GENERASI Z TERHADAP PRODUK SKINTIFIC DI KOTA MEDAN Enzelika Rosari Putri Hutasoit; Siti Sahira; Siti Fauziah; Muhammad Umair Yazid; Ahmad Suhendri Lubis; Najha Nawanda Zhurfiy; Hendra Saputra
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1670

Abstract

Penelitian ini bertujuan untuk menggambarkan proses pengambilan keputusan konsumen Generasi Z di Kota Medan dalam membeli produk skincare Skintific. Pendekatan yang digunakan adalah kuantitatif deskriptif dengan melibatkan 80 responden berusia 16–25 tahun yang mengenal atau pernah menggunakan produk Skintific. Instrumen penelitian disusun berdasarkan lima tahapan pengambilan keputusan konsumen, yaitu pengenalan kebutuhan, pencarian informasi, evaluasi alternatif, keputusan pembelian, dan perilaku pasca pembelian. Hasil uji validitas menunjukkan bahwa mayoritas item memenuhi kriteria kelayakan, sedangkan nilai Cronbach’s Alpha sebesar 0.930 menandakan konsistensi internal instrumen yang sangat baik. Analisis deskriptif memperlihatkan bahwa tahap pencarian informasi menjadi tahap yang paling dominan (mean = 4.2757), disusul tahap pengenalan kebutuhan dan keputusan pembelian. Sementara itu, tahap perilaku pasca pembelian memiliki skor terendah (mean = 3.7160), yang mengindikasikan bahwa pengalaman penggunaan produk masih bervariasi di antara responden. Secara keseluruhan, penelitian ini menunjukkan bahwa eksposur media sosial, kualitas informasi digital, serta citra merek memegang peran penting dalam membentuk keputusan pembelian Generasi Z terhadap Skintific. Temuan ini menegaskan perlunya strategi pemasaran digital dan kualitas produk yang konsisten untuk meningkatkan kepercayaan dan loyalitas konsumen.
Analisis Faktor Sosial dan Budaya Terhadap Keputusan Pembelian Merchandise K-Pop oleh Gen Z: Penelitian Febri Milano; Patricia Wanda; Khairur Rahmah Azjahra; Suastiana Anja Kelauri; Aditia Warman; Fahmi Aditiya; Hendra Saputra
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3800

Abstract

This study aims to analyze the influence of social and cultural factors on K-Pop merchandise purchasing decisions by Generation Z in Indonesia. Using a quantitative descriptive associative method with 55 Gen Z respondents interested in K-Pop, data were collected through an online questionnaire. The results showed that both social and cultural factors have a significant influence on K-Pop merchandise purchasing decisions. Social factors proved to be the main external driver with an average percentage of 73.38%, driven by peer influence, social media influence (especially unboxing content), and reviews from fellow fans. Meanwhile, cultural factors exert a strong internal influence with an average of 62%, mainly because merchandise is considered a symbol of identity, a source of pride (especially for limited/official editions), and a way to feel close to favorite idols. K-Pop merchandise purchasing decisions among Gen Z are the result of a dynamic interaction between the external drives of social groups (validation and interaction) and the internal motivations of fandom culture (identity, emotional meaning, and loyalty).
INTERNAL CONTROL IN IMPROVING PERFORMANCE AT PAWNSHOP Hendra Saputra; Ayu Kurnia Sari
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This study aims to analyze the role of internal control in improving organizational performance at the Pawnshop. The research focuses on evaluating the effectiveness of internal control components, including the control environment, risk assessment, control activities, information and communication, and monitoring. Using qualitative descriptive methods supported by interviews, document analysis, and observations, the study reveals that the internal control system implemented by the Pawnshop has been generally effective in supporting operational efficiency and reducing the risk of errors and fraud. Strong control procedures, clear division of duties, and regular monitoring contribute significantly to improving employee performance and service quality. However, several areas still require improvement, particularly related to technology-based supervision and continuous staff training. Overall, the findings indicate that a well-structured internal control system has a positive impact on enhancing performance at the Pawnshop.
Financial Statement Analysis For Cryptocurrency In Public Companies Ayu Kurnia Sari; Hendra Saputra; Saidatunur Fauzi Saidin; Ginta Puspita
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

The rapid development of cryptocurrency has not only impacted the digital financial market but also the financial reporting of public companies involved in crypto asset transactions and investments. This study aims to analyze how cryptocurrency is recognized, measured, and presented in the financial statements of public companies, as well as its impact on financial performance and information transparency for investors. The research method used a descriptive qualitative approach, using literature studies and analysis of the financial statements of several international public companies that have adopted cryptocurrency in their business activities. The results show that cryptocurrency recording still faces challenges related to varying accounting standards in each country, particularly in determining fair value, asset classification, and recognizing gains and losses. The analysis also found that cryptocurrency adoption can increase potential profitability, but at the same time increases the risk of asset value volatility. Therefore, public companies integrating cryptocurrency need to implement robust internal control systems, ensure reporting transparency, and keep abreast of developments in international accounting regulations to provide relevant and reliable information to stakeholders.
Analysis of the Internal Control System for Cash Receipts at the Tirtanadi Waterworks Company, Diski Medan Branch Hendra Saputra; Ayu Kurnia Sari
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.73

Abstract

This study aims to analyse the effectiveness of the internal control system for cash receipts at the Tirtanadi Waterworks Company, Diski Medan Branch. Cash receipt activities play a crucial role in supporting the company’s operational sustainability, making an adequate internal control system essential to ensure the reliability of financial information and the safeguarding of company assets. The research employs a descriptive qualitative method by collecting data through observations, interviews, and documentation related to procedures for receiving cash from customers. The results of the study indicate that the internal control system for cash receipts at the Diski Medan Branch is generally well-implemented, as evidenced by the separation of duties, the use of authorisation procedures, and the existence of routine supervision. However, several weaknesses were identified, such as the lack of periodic evaluations, limited use of digital systems, and insufficient documentation for certain transactions, which may create opportunities for human error or fraud. Strengthening these areas is necessary to enhance the reliability and transparency of financial processes. Overall, the study concludes that while the internal control system for cash receipts is functioning adequately, improvements are still required to ensure optimal financial control and minimise risks. This research is expected to contribute to the development of better cash management practices within the company
The Effectiveness of Vibrating Screen on the Composition of Feeds at PT KSP AGRO Siregar, Ahdiat L; Hendra Saputra; Azhar Basyir Rantawi; Istianto Budhi Raharja; Rafael Billy; Kelvin Syahdan
Jurnal Inotera Vol. 11 No. 1 (2026): January-June 2026
Publisher : LPPM Politeknik Aceh Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31572/inotera.Vol11.Iss1.2026.ID608

Abstract

Vibrating screen is a filter unit that plays an important role in clarification stations because it functions to separate coarse impurities from crude oil so that the quality of the oil is improved and the oil loss can be minimized. The data used in this study is in the form of bait composition consisting of oil, water, and NOS in several observation periods. The data was then evaluated to determine the relationship between the variation in the composition of the feed and the effectiveness of the resulting filtering. The results of the study show that the effectiveness of vibrating screen tend to fluctuate in each observation period. Effectiveness increases when the oil content in the feed is higher, as the oil is more easily separated from impurities.
Analisis Subsistem Pemasaran, Manajemen Rantai Pasok, dan Risiko Agribisnis pada Usaha Tomat Purba di Pasar MMTC Medan Grace Analita Febrina Anak Ampun; Hendra Saputra; Grace Anna Maria Sitanggang; Listem Wisiska Situmorang; Nazwa Arifa; Sastra Sefina Sitanggang
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.6396

Abstract

Usaha perdagangan tomat merupakan bagian dari sistem agribisnis hortikultura yang memiliki dinamika kompleks, terutama dalam aspek pemasaran, rantai pasok, dan risiko usaha. Penelitian ini bertujuan untuk menganalisis subsistem pemasaran, manajemen rantai pasok, dan risiko agribisnis pada usaha tomat Purba di Pasar MMTC Medan. Data dikumpulkan melalui wawancara langsung kepada pemilik usaha sebagai data primer yang kemudian dikembangkan melalui kajian literatur dari artikel jurnal dan buku yang relevan. Hasil penelitian menunjukkan bahwa saluran pemasaran bersifat langsung dan efisien melalui pembelian langsung ke lokasi petani di Sidikalang dan Seribu Dolok tanpa perantara, dengan strategi harga kompetitif dan pemilahan produk berdasarkan kualitas sebagai strategi utama pemasaran. Manajemen rantai pasok dikelola secara informal berbasis kepercayaan dan hubungan kekerabatan, termasuk mekanisme permodalan petani oleh pedagang sebagai bentuk kemitraan vertikal yang saling menguntungkan. Risiko utama yang dihadapi meliputi fluktuasi harga akibat ketidakpastian panen, kerusakan produk karena sifat tomat yang mudah rusak, serta risiko kelembagaan berupa ketidakpastian komitmen pemasok. Penelitian ini menyimpulkan bahwa meskipun usaha dijalankan secara informal, sistem pemasaran dan rantai pasok berjalan cukup efektif, namun diperlukan penguatan kemitraan formal dengan petani serta pendekatan manajemen risiko yang lebih proaktif untuk meningkatkan keberlanjutan usaha.
Co-Authors , Oktarini Khamilah Siregar Abda Abda Abdullah Hamzah Aditia Warman Ahmad Suhendri Lubis Aisyah Rianda Gewa Amran Achmad Anam, M Khairul Annisa Az Zahra Arief Daryanto ARIF HIDAYATULLAH Asiyah Asiyah Asrianny Asrianny Aulia Ayu Kurnia Sari Azhar Basyir Rantawi Cecilia Miranda Lumbangaol Chairul Amsal Cut Nila Thasmi Darmawati J.S Dayu Larasati Dherma Yusnita Dian Mulfristia Dimas Very Prabowo Dudi S. Hendrawan Dwi Saraswati Dwihar Fitriani Endang Silaningsih Enzelika Rosari Putri Hutasoit Etriwati Eva Nanda Wulandari Evi Bayu Priatno Fadli agus triansyah Fahmi Aditiya Farida Hariani Fathiah Fathiah Febri Milano Febri Milano Sagala Gaby P F Tampubolon Ginta Puspita Ginta Riady Grace Analita Febrina Anak Ampun Grace Anna Maria Sitanggang Hafizuddin Hafizuddin Hafizuddin Hanifah Widiastuti Hera Wati Hesti Sabrina Hidir Efendi Ichsan Dwi Pangga Ichwan, Andri Pratama Indah Monalisa Irene Checilia Sihotang Irma Bonita Simbolon ISMARTAYA Istianto Budhi Raharja Jamaris, Muhamad James Siregar Jonathan Pakpahan Karminto Kelvin Syahdan khafi puddin Khairur Rahmah Azjahra Khusaeri Andesa Komala Ulfa Laras Fitri Aini Hasibuan Lianawati Suwito Listem Wisiska Situmorang Manalu, Yulan Aisah Manfarizah Manfarizah Marhaban Sigalingging Mayangsari, Nindya Meida Perwira Antartika Melky Adiansyah Meyzi Heriyanto Mhd. Shafwan Koto Mudhita Zikkrullah Ritonga Mufti Fathonah M Mufti Fathonah Muvariz Muhammad Hanafi Muhammad Umair Yazid Najha Nawanda Zhurfiy Naufal Abdurrahman Prasetyo Nazwa Arifa Nidia Yuniarsih Nidia Yuninarsih Noorbaya, Siti Nurhaty P. Sari Nurhidayat Nurman Pamungkas Nurul Aisyah Nurul Fadilah Patricia Wanda Patricia Wanda Sianturi Peby Monica Putri Melani Putri Najwa Safitri Radhika Narwastu Rafael Billy Rahmaddeni Rahmaddeni Rangga Restu Prayogo Reindo Febrianto Reyka Triana Yohana Sidabutar Rica Cahya Amalya Riris Amigo Simatupang RM. Riadi RM. Riadi Rosmaidar Rosmaidar Rosmini Kasman Safitri Maya Sari Saidatunur Fauzi Saidin Salmani, Muhammad Salniwati Santi Devi Silalahi Sapto Wiratno Satoto Sastra Sefina Sitanggang Sayekti Harits Suryawan Sepriano Sepriano Sihombing, Humisar Siregar, Ahdiat L Siti Fauziah Siti Sahira Sri Kartikowati Suastiana Anja Kelauri Suharto Suharto Suleha Ecca Sumariaty Br Manurung Surya Lesmana Susi Hendriani Syahreza, Dina Sarah Syahrun, Syahrun Syakur Syakur Tarsisius Susilo Tasya Novi Ardana Tazul Arifin Tuwadi Vina Arnita Wardatul Janah Wowo Rossbandrio Yeftika Mutiara Sianturi Yogantara Yogantara Yunior, Khomeiny