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All Journal Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Jurnal Ilmiah Accusi Jurnal Ekonomi, Manajemen, Akuntansi
Fauziah Kumalasari
Faculty Of Economics And Business Universitas Sumatera Utara
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Pelatihan Penggunaan Aplikasi Komputer Akuntansi Untuk Guru dan Siswa SMK Ar-Rahman Medan Malinda Sari Sembiring; Vicky Rosalia; Fauziah Kumalasari; Desilia Selvida
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.011 KB)

Abstract

Keahlian mengoperasikan aplikasi komputer akuntansi merupakan tantangan tersendiri bagi guru dan siswa, mengingat teknologi aplikasi yang terus berkembang. Pelaksanaan belajar dari rumah selama pandemi juga telah melemahkan kemampuan teknis sehingga pelaksanaan pelatihan ini dapat mendukung guru dan siswa meningkatkan keahlian. Aplikasi yang digunakan berupa accurate online seri edukasi. Pelatihan dilakukan secara langsung dengan menerapkan protokol kesehatan. Pelatihan ini terdiri atas dua sesi yaitu pelatihan guru dan siswa. Pelatihan guru dilaksanakan terlebih dahulu agar guru dapat mendukung pelatihan yang dilaksanakan kepada siswa. Tahap pertama terdiri atas pengenalan Akuntansi dan Teknologi Informasi, pembuatan akun Accurate Online, pre-test, dan set-up awal Accurate Online. Selain pelatihan tatap muka, siswa dibekali dengan video tutorial yang dapat diakses melalui youtube Pelaksana PkM. Tahap kedua terdiri atas entry data dan post test untuk mengetahui kemampuan siswa setelah melaksanakan pelatihan. Pelatihan penggunaan aplikasi komputer akuntansi kepada guru dan siswa di SMK Ar-Rahman Medan telah berhasil dilaksanakan, yang ditunjukkan dengan kemampuan peserta pelatihan dalam mengoperasikan Accurate Online sebagai aplikasi komputer akuntansi, yang digunakan pada pelatihan ini. Peserta pelatihan dapat membuat akun Accurate Online, database, dan entry data ke dalam Accurate Online melalui berbagai alat bantu baik komputer, laptop, maupun smartphone.
Analisis Kinerja Keuangan Perusahaan di Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia Fauziah Kumalasari; Munawarah Munawarah; Taufik Akbar Parluhutan
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 4, No 1 (2023): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v4i1.1682

Abstract

The purpose of this study was to determine the financial performance of companies in the health sector listed on the Indonesia Stock Exchange. This study uses financial ratios, namely ROA, ROE, NPM and DER with a research period from 2019 to 2021. The research method used is descriptive quantitative by taking a sample of 17 companies engaged in the health sector both in selling medicines and providing health services. From the results of the study, it was found that PT. Industri Jamu dan Farmasi Sido Muncul Tbk. has good financial performance when compared to other companies. On the contrary, PT Sarana Meditama Metropolitan Tbk has a less good financial performance when viewed from the profitability ratio conducted in this study. In its financial statements, the company has not been able to record profits and is still experiencing losses from 2019 to 2021. In addition, there is also PT Indofarma Tbk. which has not been able to record profits in 2021 with the lowest profitability value of other companies.
Investment Efficiency under Information Asymmetry: Evidence from Indonesian Food and Beverage Firms Fauziah Kumalasari; Vicky Rosalia
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hr3jbs54

Abstract

This study examines the effects of financial reporting quality, debt maturity, institutional ownership, and profitability on investment efficiency in Food and Beverage companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative approach, the study analyzes 36 firm-year observations selected through purposive sampling. Secondary data were obtained from annual reports and audited financial statements and analyzed using multiple linear regression. The results show that financial reporting quality and debt maturity do not significantly affect investment efficiency. In contrast, institutional ownership has a significant negative effect, while profitability has a significant positive effect on investment efficiency. These findings suggest that governance and performance-related factors play a more important role in influencing investment efficiency than reporting quality and debt structure. The model explains 19.4% of the variation in investment efficiency, while the remaining variation is attributable to factors outside the model. This study contributes to the literature on investment efficiency by providing evidence from the Indonesian Food and Beverage industry
Evaluation Of Financial Performance Effectiveness Through the Risk-Based Capital (RBC) Ratio Approach AT PT Asuransi Maximus Graha Persada Tbk Listed on The Indonesia Stock Exchange Windi Astuti; Fauziah Kumalasari
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/8rz9h141

Abstract

This study aims to analyze the effectiveness of the financial performance of PT Asuransi Maximus Graha Persada Tbk during the 2020–2023 period based on liquidity and solvency indicators. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements. The analysis was conducted through the calculation of financial ratios, including the current ratio, cash ratio, debt to assets ratio, debt to equity ratio, and the Risk Based Capital (RBC) ratio as a key indicator of health for insurance companies. The results show that the company’s liquidity level is categorized as very strong, with an average current ratio of 202.75% and an average cash ratio of 70.5%, both exceeding the respective industry standards of 200% and 50%. Conversely, the company’s solvency level is classified as less healthy, indicated by an average debt to assets ratio of 58% and an average debt to equity ratio of 141.25%, each surpassing the industry thresholds of 40% and 70%. Meanwhile, the company’s RBC value averages 180.5% during the study period, signifying a very healthy financial condition as it is well above the minimum requirement set by the Financial Services Authority (OJK) of 120%. These findings indicate that while the company demonstrates strong liquidity and adequate capitalization, its debt structure requires further attention to enhance long-term financial stability
MEASURING MARKETPLACE SUCCESS APPROACH DELONE & MCLEAN IS SUCCESS MODEL: A STUDY AMONG STUDENTS Sambas Ade Kesuma; Eunike Kristina Sinuhaji; Risanty Risanty; Fauziah Kumalasari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22163142

Abstract

This study aims to analyze the success of marketplace applications using the Delone & McLean model for undergraduate students of Accounting, Faculty of Economics and Business, University of North Sumatra. The variables used are system quality, information quality, and service quality, which are related to the success of marketplace applications, as measured by user satisfaction. This study used a quantitative method with data from 301 respondents analyzed using multiple linear regression. The results showed that simultaneously and partially, all three variables had a positive and significant effect on the success of marketplace applications. This indicates that improving system quality, information quality, and service quality can increase user satisfaction.
Membawa Jagung Naik Kelas melalui Penguatan Manajemen dan Akuntansi Perempuan Petani Elisabet Siahaan; Yuni Lestari Br Sitepu; Fauziah Kumalasari; Taufik Akbar Parluhutan; Nauas Domu Marihot Romauli
Abdimas Galuh Vol 8, No 2 (2026): September 2026
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v8i2.26703

Abstract

Transformasi komoditas pertanian menjadi produk bernilai tambah membutuhkan tidak hanya kemampuan produksi, tetapi juga kapasitas manajemen dan akuntansi yang memadai. Kegiatan pengabdian ini bertujuan memperkuat kapasitas perempuan petani anggota PKK Desa Suka Maju, Kecamatan Sibolangit, dalam pengelolaan usaha berbasis olahan jagung serta mendukung pencapaian Sustainable Development Goals (SDGs), khususnya SDG 5 dan SDG 8. Program dilaksanakan melalui pendekatan partisipatif dan capacity building dengan materi nilai tambah produk, pembagian tugas usaha, identifikasi biaya, Harga Pokok Produksi (HPP), penetapan harga jual, serta pencatatan dan pemisahan keuangan usaha. Evaluasi dilakukan terhadap 13 peserta menggunakan kuesioner skala Likert lima poin dan dianalisis secara deskriptif. Hasil menunjukkan rata-rata kapasitas manajemen dan akuntansi pascapelatihan sebesar 3,27 dari 5. Pemahaman tertinggi terdapat pada identifikasi biaya produksi (3,46), sedangkan kemampuan menghitung HPP memperoleh nilai terendah (3,00). Konsistensi internal delapan indikator menunjukkan nilai Cronbach’s Alpha sebesar 0,967, meskipun interpretasinya dilakukan secara hati-hati karena jumlah responden terbatas. Temuan menunjukkan bahwa pelatihan telah membentuk pemahaman dasar pengelolaan usaha, tetapi keterampilan teknis akuntansi, khususnya perhitungan HPP, masih memerlukan pendampingan lanjutan. Penguatan kapasitas ini berkontribusi pada pemberdayaan ekonomi perempuan dan pengembangan aktivitas usaha produktif yang mendukung SDG 5 dan SDG 8.
Pengaruh Social Media Marketing terhadap Keputusan Pembelian Skincare Melalui Brand Awareness Adika Fajar Putra; Berry Dhiyashavana; Windi Astuti; Fauziah Kumalasari; Vicky Rosalia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.20972

Abstract

Pertumbuhan pesat TikTok sebagai kanal pemasaran digital mendorong maraknya penerapan Social Media Marketing (SMM) oleh merek skincare, salah satunya Scarlett Whitening, namun peran Brand Awareness (BA) sebagai mediator antara SMM dan Keputusan Pembelian (KP) masih jarang diuji secara khusus. Penelitian ini menguji pengaruh Social Media Marketing (SMM) terhadap Keputusan Pembelian (KP) produk skincare Scarlett Whitening pada media sosial TikTok di Kota Medan, dengan Brand Awareness (BA) diposisikan sebagai variabel intervening (mediator). Data primer dikumpulkan dari 85 responden melalui purposive sampling dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bootstrapping 5.000 subsampel untuk menguji efek langsung dan tidak langsung. Hasil menunjukkan SMM berpengaruh positif dan sangat signifikan terhadap BA maupun terhadap KP secara langsung, sedangkan pengaruh BA terhadap KP tidak signifikan. Efek tidak langsung SMM→BA→KP juga tidak signifikan karena interval kepercayaan bootstrap melewati nol. Dengan demikian, Brand Awareness tidak terbukti memediasi hubungan antara Social Media Marketing dan Keputusan Pembelian; pengaruh SMM terhadap KP bersifat langsung, bukan melalui peningkatan kesadaran merek. Temuan ini memberikan implikasi bahwa strategi social media marketing yang aktif mendorong keputusan pembelian secara langsung, terlepas dari perannya dalam membangun kesadaran merek.
Banking Risk Management in the Digital Era: A Systematic Literature Review Fauziah Kumalasari; Sambas Ade Kusuma; Iskandar Muda
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/c3w39h33

Abstract

Digital technologies are changing how banks originate, monitor and transmit risk, yet the empirical evidence on whether they make banks safer is scattered across risk types, technologies and institutional settings. This article reports a systematic review, conducted under PRISMA 2020, of empirical studies on the relationship between digital technologies and bank risk or risk management. A Scopus search of English-language journal articles published in 2020–2026 returned 857 records. Title and abstract screening and eligibility assessment left 85 eligible studies, from which 28 were selected purposively to maximise variation in risk type, region and research design. Twenty-two of the 28 use archival bank-level panels, four rely on manager surveys, one is a country-level cross-section and one analyses central bank data descriptively. Half of the studies come from China. The synthesis points to three results. First, digitalization more often lowers than raises credit, operational, market and overall risk: among the 21 archival studies with a direct risk outcome, 12 report reductions, 4 report increases and 5 report mixed or non-linear effects. Second, bank-level and system-level results diverge, because the same technologies that reduce idiosyncratic risk can raise interconnectedness and contagion. Third, internal control, model governance, cybersecurity, regulation, and bank size and ownership repeatedly condition the outcome. Drawing on contingency theory and the resource-based view, the article proposes a Digital Risk Governance Framework and five propositions for future research. The evidence base is geographically narrow and relies mostly on adoption proxies, which limits generalisation beyond large emerging-market banking systems
Co-Authors Adika Fajar Putra Desilia Selvida Dhiyashavana, Berry Elisabet Siahaan Eunike Kristina Sinuhaji Iskandar Muda Malinda Sari Sembiring Munawarah Nauas Domu Marihot Romauli Risanty Rosalia, Vicky Sambas Ade Kesuma Sambas Ade Kusuma Taufik Akbar Parluhutan Windi Astuti Yuni Lestari Br Sitepu