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Assistance In Preparing Financial Statements On Umkm Sahabat In Nagori Karang Bangun Huta Iv, Siantar District, Simalungun Regency Susanti, Elly; Khairul Azwar; Christine D. Nainggolan; Astuti; Ernest Grace
International Journal Of Community Service Vol. 1 No. 2 (2021): August 2021 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v1i2.21

Abstract

The purpose of this community service activity is to provide understanding, skills and knowledge in the preparation of financial statements. This community service was conducted at UMKM Sahabat in Nagori Karang Bangun Huta IV, Siantar District, Simalungun Regency. The method of implementation of this activity is carried out using the method of action research activities. The service team conducted activities consisting of two activities, namely the supply of financial report preparation instruments as well as training workshops on the preparation of financial statements. This assistance is done with a sense of kinship so that this assistance runs smoothly, relaxed, directed and the material remains mastered by partners with interactive discussion mentoring methods
Training To Build Creativity And Entrepreneurial Innovation For Students Smk Swasta Buddhist Manjusri Pematangsiantar Silalahi, Marto; Julyantri, Julyantri; F Silaen, Musa; Butarbutar, Novita; Susanti, Elly
International Journal Of Community Service Vol. 2 No. 2 (2022): May 2022 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i2.97

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The purpose of this training activity is so that young people, especially students of SMK Swasta Buddhist Manjusri Pematangsiantar have the spirit and mental readiness in entrepreneurship, dare to think creatively and innovate and become job creators in the ministry. The method of activity carried out with a lecture model by providing an understanding of the understanding and principles of creativity, creative processes and techniques, basic concepts of innovation and innovative thinking, creativity and innovation in entrepreneurship, Head of The Secretary of SMK Swasta Buddhist Manjusri Pematangsiantar is very appreciative of the training, because with the presence of academics in providing training, the understanding of entrepreneurial concepts that will be a reference and foundation in the self-development and creativity of students.
DAMPAK CAPITAL INTENSITY, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM Susanti, Elly; Azwar, Khairul; Ervina, Nelly
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2135

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The purpose of this research is to determine and analyze the effects of Capital Intensity, Size, Capital Structure, and Profitability on Stock Prices. The object of this research is companies in the automotive and component sub-sector listed on the Indonesia Stock Exchange for the period of 2020 - 2024. The total population consists of 13 companies, and for purposive sampling, the sample in this study is 6 companies. This research uses a quantitative method with panel data regression analysis using Eviews Version 12. The results show that simultaneously, Capital Intensity, Size, Capital Structure, and Profitability have a significant effect on Stock Prices. Meanwhile, partially, Capital Intensity, Size, and Capital Structure have a negative and insignificant effect on stock prices, while Profitability has a positive and insignificant effect on stock prices.
TRANSFORMATION OF THE COMPUTATIONAL THINKING PROCESS OF STUDENTS TO SOLVE MATHEMATICAL PROBLEMS THROUGH REFLECTION Susanti, Elly; Supiarmo, M. Gunawan; Turmudi; Harini, Sri
MATEMATIKA DAN PEMBELAJARAN Vol. 13 No. 1 (2025): MATEMATIKA DAN PEMBELAJARAN
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/mp.v13i1.8210

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Computational thinking can make it easier for students to solve mathematical problems because it involves various skills and techniques that train students to formulate complex problems into simple ones. However, the current learning approach limits students from developing computational thinking skills. Teachers tend not to innovate and are more dominant in using monotonous learning which results in low computational thinking skills for students. Reflection is carried out to stimulate the transformation of students' computational thinking processes. This study aims to describe the transformation of students' computational thinking processes in solving mathematical problems through reflection. This type of research is descriptive research with a qualitative approach. The research data consists of student answers, think-aloud results, and semi-structured interview results. The results showed that students with low problem-solving abilities experienced assimilation at the decomposition stage only, while at the pattern recognition, abstraction, and algorithmic thinking stages students experienced accommodation. This is because in formulating strategies and implementing plans students need reflection to recognize patterns, apply patterns, draw conclusions about solutions, and complete incomplete algorithms. Meanwhile, students who have moderate problem-solving abilities experience assimilation at the decomposition and pattern recognition stages, while at the abstraction and algorithmic thinking stages accommodation occurs. This is because in implementing plans students need reflection to correct errors in using patterns, draw conclusions, and complete algorithms.
DAMPAK CURRENT RATIO DAN RETURN ON EQUITY TERHADAP TRADING VOLUME ACTIVITY DENGAN PRICE TO BOOK VALUE SEBAGAI VARIABEL MODERATING PADA JAKARTA ISLAMIC INDEX PERIODE 2015 – 2019 Susanti, Elly
Jurnal Akunida Vol. 6 No. 2 (2020): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v6i2.3563

Abstract

Investors always believe that if the company performs well it can increase the volume of stock trading. Therefore, many companies are trying to increase company activity and optimize all company resources in order to increase trading volume activity. This study examines and analyzes the effect of Current Ratio, Return On Equity on Trading Volume Activity with Price To Book Value, which is a moderating variable in the Jakarta Islamic Index for the 2015 - 2019 period on the IDX. To obtain data, the website www.idx.co.id is used as secondary data. The population is 50 issuers and the sample technique uses purposive sampling, thus the sample is 10 issuers. Furthermore, the application used in analyzing quantitative data is SPSS version 21.With the results obtained, Current Ratio and Return On Equity have a significant effect on Trading Volume Activity, but Price to Book Value is not able to be a moderating variable between Current Ratio and Return On Equity to Trading. Activity Volume.
SAK EMKM : Pendampingan Penyusunan Laporan Keuangan Pada Warung Gandeng di Kota Pematangsiantar Azwar, Khairul; Susanti, Elly; Sisca; Putri, Juan Anastasia; Candra, Vivi
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 02 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i02.259

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Kegiatan PKM ini didasarkan pada kurangngnya pemahaman pelaku UMKM dalam menyusun laporan keuangan sesuai dengan SAK yang berlaku. Sasaran yang menjadi objek pengabdian ini adalah Pelaku UMKM Warung Gandeng Kota Pematangsiantar. Masalah yang terjadi adalah Pemilik selama ini tidak melakukan pencatatan atas transaksi yang terjadi sehingga mengalami kesulitan dalam menyusun laporan keuangan sesuai dengan SAK yang berlaku. PKM ini bertujuan memberikan edukasi bagi pemilik warung gandeng agar mampu menyusun laporan keuangan sesuai dengan SAK yang berlaku di kedepannya sehingga pemilik dengan mudah untuk menghitung besarnya pendapatan dan mengetahui berapa jumlah ekuitas yang dimiliki oleh pemilik.
ETHNOMATHEMATICS: ARITHMETIC SEQUENCE PATTERNS OF MINANGKABAU CARVING ON SINGOK GONJONG Alghar, Muhammad Zia; Susanti, Elly; Marhayati, Marhayati
Jurnal Pendidikan Matematika (JUPITEK) Vol 5 No 2 (2022): Jurnal Pendidikan Matematika (JUPITEK)
Publisher : Program Studi Pendidikan Matematika FKIP Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jupitekvol5iss2pp145-152

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This study aimed to explore the arithmetic sequence pattern found in Minangkabau carvings mounted on singok gonjong. The method used is a qualitative method with an ethnographic approach. Data was collected by observation, interviews, literature studies, and documentation. The object of this study is Minangkabau carving on singok gonjong. The data obtained in this study came fromdirect observation, results of interviews with Minang carving craftsmen, documentation, and literature studies. The results showed three kinds of arithmetic sequence patterns in Minang carvings in singok gonjong. The first is the arithmetic sequence pattern on the saik galamai carving with formula Un = n. The second is the pattern of odd and even arithmetic sequences on the sikambang manih carving wtih the odd formula U(2n+1) = 3n + 1 and the even formula U(2n) = 3n. The last is the pattern of odd and even arithmetic sequences on the combined engraving of saik galamai and sikambang manih wtih the odd formula U(2n+1) = 4n + 1 and the even formula U(2n) = 4n. The conclusion shows that the presence of patterns on the saik galamai carvings and sikambang manih carvings found on Singok Gonjong can be used as a preference for learning arithmetic sequences at school
Diversifikasi Pangan Lokal: Pemanfaatan Ampas Kelapa Dari Rantai Produksi VCO Menjadi Tepung Kelapa Sebagai Bahan Baku Pangan Alternatif Agustina, Raida; Dinaroe, Dinaroe; Susanti, Elly; Nurba, Diswandi; Anwar, Khairul
JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L) Vol 3 No 1 (2025): JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L): Volume 3 Nomor 1,
Publisher : LEMBAGA KAJIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (LKPPL)

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

Abstract

Pangan alternatif merupakan sarana penting dalam mewujudkan diversifikasi pangan. Diversifikasi pangan sendiri merupakan strategi kunci dalam meningkatkan ketahanan pangan dan kesehatan masyarakat. Pemanfaatan hasil samping industri kelapa menjadi salah satu pendekatan yang dapat mendukung diversifikasi pangan lokal sekaligus meningkatkan nilai tambah produk. Salah satu limbah utama dari proses produksi Virgin Coconut Oil (VCO) adalah ampas kelapa (presscake) yang masih kaya serat pangan, protein, dan sejumlah komponen bioaktif. Program pengabdian ini dilaksanakan di Kecamatan Sukamakmue, Kota Sabang, di mana masyarakat telah memulai pengolahan kelapa menjadi VCO secara mandiri sebagai upaya menambah pendapatan rumah tangga. Namun, masyarakat belum mengetahui potensi pengolahan ampas kelapa sisa pemerasan santan menjadi tepung kelapa yang dapat dijadikan bahan baku pangan alternatif. Tujuan kegiatan adalah meningkatkan pengetahuan dan keterampilan masyarakat dalam pemanfaatan ampas kelapa, mendorong diversifikasi produk pangan sehat, serta membuka peluang usaha baru berbasis kelapa. Metode yang digunakan adalah Participatory Rural Appraisal (PRA) dengan melibatkan kelompok tani dan mitra usaha setempat melalui pelatihan teori dan praktik langsung. Hasil pengabdian menunjukkan adanya peningkatan signifikan pengetahuan serta keterampilan masyarakat, khususnya Kelompok Tani Ingin Jaya Kecamatan Sukamakmue, dalam mengolah ampas kelapa menjadi tepung kelapa dan produk diversifikasi pangan seperti cookies kelapa. Peserta menunjukkan antusiasme tinggi dan mampu melakukan pengolahan secara mandiri, sehingga memunculkan ide usaha baru, meningkatkan nilai tambah hasil samping kelapa, serta membuka peluang lapangan kerja baru. Dengan demikian, pengolahan ampas kelapa menjadi tepung kelapa dan pengolahan tepung kelapa menajdi cookies kelapa terbukti mampu mendukung strategi diversifikasi pangan, peningkatan kesejahteraan masyarakat, dan ketahanan pangan lokal
Peranan Kompetensi Auditor Memoderasi Pengalaman Kerja Dan Independensi Auditor Terhadap Kualitas Audit Pada KAP Medan Azwar, Khairul; Wirananda, Henny Andriyani; Susanti, Elly; Ervina, Nelly
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.384

Abstract

The purpose of this study is to find out and analyze whether the auditor's competence is able to moderate the auditor's experience and auditor's independence on audit quality at KAP Medan. The type of research used is quantitative using primary data. The population in this study was auditors from KAP Drs. Katio &; Rekan, KAP Drs Syamsul Bahri, MM, Ak &; Rekan, KAP Fachrudin & Mahyuddin, and KAP Johannes Juara &; Rekan as many as 30 people. The sample in this study is a saturated sample, that is, all members of the population will be used as samples. F test results show that work experience and auditor independence have a positive and significant effect on audit quality. The results showed that audit experience had a positive and significant effect on audit quality. This means that the more experience and knowledge the auditor has, the more relevant and reliable audit quality will result. Audit independence has a positive and insignificant effect on audit quality. This means that the auditor has a weak independent mental attitude and loss of auditor independence because the auditor has a tendency to satisfy his clients and is afraid of losing his clients as well as financial interests and business relationships with clients. The study also found that auditor competence was unable to moderate work experience and auditor independence on audit quality.
Skafolding Metakognitif untuk Mengatasi Kegagalan Akomodasi pada Lubang Konstruksi Huda, Nur Fuad Kholiqul; Turmudi, Turmudi; Susanti, Elly
Kognitif: Jurnal Riset HOTS Pendidikan Matematika Vol. 4 No. 1 (2024): January - March 2024
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/kognitif.v4i1.1507

Abstract

Penelitian ini bertujuan untuk mendeskripsikan proses skafolding metakognitif dalam mengatasi lubang konstruksi akibat kegagalan akomodasi. Siswa dalam menerima informasi atau stimulus baru jika tidak menyesuaikan dengan pengetahuan lama yang dimiliki maka akan kesulitan atau harus disertai penyesuaian skema berpikir untuk mencapai titik keseimbangan. Jika konstruksi pengetahuan siswa belum lengkap, maka hal ini disebut lubang konstruksi. Untuk mengatasi hal ini diperlukan bantuan, dalam hal ini adalah skafolding metakognitif. Pendekatan penelitian ini deskriptif kualitatif. Penelitian ini mengambil lokasi di SMAN 1 Talun dan SMAII Al-Amin Sumberpucung. Data berupa jawaban tes, hasil think aloud, ditambah hasil wawancara. Proses analisis data yaitu menelaah data dan catatan pengamatan kemudian melakukan reduksi dan rangkuman inti. Hasil penelitian menunjukkan siswa dengan lubang konstruksi akibat gagal melakukan akomodasi diatasi dengan level 2 skafolding dan pertanyaan metakognitif tahap planning, monitoring, dan evaluasi. Pertanyaan metakognitif diberikan beberapa kali sampai subjek memahami. Bantuan terus diberikan sampai mencapai transfer of responsibility. Pertanyaan metakognitif akan terus diulangi sampai jawaban subjek benar.
Co-Authors Aan Putra Abd. Rasyid Syamsuri Agung Prastio Agus Nugroho Agussabti Agussabti Agussabti Agussabti Agussabti Agusssabti Agustina Arida Ahmad Humam Hamid Akhmad Baihaqi Alfaridzi, Tegar Alfatin Samay Alghar, Muhammad Zia Amirul Fuadi Andy Wijaya Angga Dwi Mulyanto Ani Muharni Astuti Astuti - Aurum Sahlida Ayulia Yunara Azra Algifari Budi Darma Butarbutar, Novita Candra, Vivi Christine D. Nainggolan Cut Anly Tritama Damanik, Nuraini Yunita Damanik, Zuhari Dani Ansari Darwin Lie Debi Eka Putri Dinaroe Dinaroe Diswandi Nurba, Diswandi Dwi Suheriyanto Edi Saputra EFENDI Efendi Efendi Effendi, Helwin Elvira Iskandar Ernest Grace F Silaen, Musa fendiyanto, fendiyanto Furqan Nazir Huda, Nur Fuad Kholiqul Ilham Syahputra Indra Indra Indra Indra Ira Manyamsari Irdavani, Ananta Irfan Zikri Jannah, Akyunnul Juan Anastasia Putri Jubi, Jubi Julyantri, Julyantri Khairul Anwar Khairul Azwar Kiki Andriyan Lailaturrosidah, Azah Lailiyah, Munirotul Lase, Agustian Zisokhi Luh Putu Ratna Sundari Lukman Hakim M. Aflah Fauzan Siregar Maghfiroh, Jamilatul Maqfirah Van Tawarniate Marhayati Marto Silalahi Mira Chazinatuddini Muhammad Akram muhammad rizki aulia Muji Burrahmad Mujiburrahmad Mujiburrahmad Muliadi Muliadi Musa Fernando Silaen Mustafa Usman Mutiara Arlisyah Putri Utami Nafisatul Qur'ani, Fauziyah Nainggolan, Pinondang Naufal Mutawakkil Nelly Ervina Nusantara, Duano Sapta Peggi Epaga Purba, Olimvia Agus Santi Purba, Rosanna Putri, Risty Angelia Qur'ani, Fauziyah Nafisatul Raida Agustina Ratu Ilma Indra Putri Risty Angelia Putri Robert Tua Siregar Romano Romano Ruth Tridianty Sianipar Safrida Safrida Safrida Siahaan, Yansen Sianipar, Lasmaria Ulan Sari Silaban, Lisda Silitonga, Hery Pandapotan Silvia Zahara Siregar, Kholizah Aryati Siregar, Liper sisca Sofyan Sofyan Sofyan Sri Harini Suci Lestari Suci, Indah Tri Suherman Suherman Supiarmo, M. Gunawan Supitriyani, Supitriyani Suraiya Kamaruzzaman Suyanti Kasimin T. Makmur Tarigan, Parman Tarranita Kusumadewi Tasyarah Tasyarah Teuku Adian Makmur Rizqullah Tribhuana, Chilvia Turmudi Ulfa Mifthahurrahmah Usman Pagalay Utami, Denok Andri Waliyatul Hamimiy Wirananda, Henny Andriyani Zikri, Irfan Zulkardi Zulkardi