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Pengaruh E-Commerce dan Kualitas Sumber Daya Manusia Terhadap Kinerja Keuangan UMKM Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Suci Etri Jayanti. S; Murbanto Sinaga; Sri Winda Hardiyanti Damanik
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.442

Abstract

Currently, many MSMEs are struggling to develop even though they are the backbone of the Indonesian economy. On the other hand, improving the sustainable financial performance of MSMEs is believed to be one of the main keys for MSMEs to upgrade and survive. Therefore, this study aims to analyze the effect of e-commerce and human resource quality on the financial performance of MSMEs. This research was conducted on 38,343 MSME players registered in the SIMDAKOP UMKM application in Medan City in 2022. The research sample amounted to 100 people selected using simple random sampling technique. The type of data used is primary data. The data was collected using a questionnaire distributed to selected respondents. The research data were analyzed using multiple linear regression analysis method with SPSS 26 software. The results of the analysis show that e-commerce has a positive and significant effect on financial performance of MSMEs. HR quality also has a positive and significant effect on financial performance of MSMEs. E-commerce and HR quality simultaneously have a significant effect on the financial performance of MSMEs. The implication of this research is a guideline for MSMEs in making business strategy decisions to ensure sustainable financial performance of MSMEs, which will help MSMEs to upgrade and survive in competition.
Analisis Pengaruh Kemiskinan Dan Ketimpangan Distribusi Pendapatan Terhadap Ketimpangan Gender Dalam Pendidikan Di Indonesia Murbanto Sinaga; Rika Surianto Zalukhu; Daniel Collyn; Rapat Piter Sony Hutauruk; Suci Etri Jayanti S; Ayu Zurlaini Damanik; Sri Winda Hardiyanti Damanik
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 1 (2024): Februari : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i1.417

Abstract

Gender inequality in education persists in Indonesia, as reflected in the differences in the Literacy Rate (AMH) between males and females. Therefore, this study aims to determine the influence of poverty and income distribution inequality on gender inequality in education in Indonesia, both partially and simultaneously. The study was conducted in 34 provinces in Indonesia. The data used were secondary data, including the poverty rate, the Gini ratio, and the Average Years of Schooling (RLS) in 2022. This research data was accessed online from the website of the Central Statistics Agency (BPS) at https://www.bps.go.id/id. Data analysis was performed using multiple linear regression analysis. The results indicate that income distribution inequality has a positive and significant impact on gender inequality in education in Indonesia. Meanwhile, poverty has a positive but not significant impact on gender inequality in education in Indonesia. Education and income distribution inequality simultaneously have a significant impact on gender inequality in education in Indonesia. The findings of this study have implications for policy formulation to achieve fair and equal human development.
Sosialisasi Ekonomi Digital Dalam Upaya Peningkatan Pertumbuhan Kinerja UMKM di Desa Simodong Yenni Mariani Sinurat; Suci Etri Jayanti; Daniel Collyn; Rapat Piter Sony Hutauruk; Fitrianingsih Fitrianingsih; Yomeini Sagala; Rika Surianto Zalukhu; Rodi Syafrizal; Ayu Zurlaini Damanik; Murbanto Sinaga
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 1 (2024): Februari : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i1.415

Abstract

The majority of MSME players in Simodong village have not optimized the use of digital technology in managing their business. Their understanding is also very limited regarding the digital economy and the benefits of technology in their business development. Therefore, community service activities in the form of socialization were held to MSME players in Simodong village, Sei Suka sub-district, Batu Bara district. This socialization activity aims to increase the understanding and knowledge of MSME actors about the digital economy. The socialization activity was attended by 20 participants. The methods used in this service activity are lectures and interactive discussions. The stages of service activities include the preparation stage, implementation stage and evaluation stage. After participating in the service activities, the understanding and knowledge of MSME actors about the digital economy increased. The majority of service activity participants have understood the concepts and benefits of the digital economy. Likewise, E-Commerce and online marketplaces and their benefits in increasing MSME sales have also been understood by the majority of participants. This activity has a significant impact in increasing the understanding and knowledge of participants.
Analisis Struktur Biaya Dan Break Even Point Pada UMKM Salero Basamo Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Yenni Mariani Sinurat; Murbanto Sinaga
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3288

Abstract

Most micro, small, and medium-sized enterprises (MSMEs) have a limited understanding of sound business budget planning, which often leads to insufficiently prepared budget plans. However, effective budget planning can be achieved if MSMEs understand their cost structure and the break-even point of their business operations. Therefore, this study aims to analyze the cost structure and break-even point of Salero Basamo, an MSME located in Tebing Tinggi. The research adopts a qualitative descriptive approach, with data collection through interviews and observations, focusing on both production and non-production data. This data was then analyzed using cost structure analysis and break-even point analysis. The results indicate that Salero Basamo's cost structure is dominated by variable costs, accounting for 95.30% compared to 4.70% fixed costs. Furthermore, Salero Basamo reaches its break-even point when sales volume reaches 1,949 portions or sales revenue amounts to IDR 53,591,138. These findings have implications for the preparation of Salero Basamo's sales budget plan. To ensure profitability, Salero Basamo must set sales targets above 1,949 portions and revenue above IDR 53,591,138 in their budget plan. This study highlights that break-even point analysis can be a valuable tool for effective profit planning.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA INSTANSI PEMERINTAH DI KABUPATEN NIAS UTARA Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Puja Rizqy Ramadhan; Jesika Dhea Viranda
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 8 No. 1 (2020): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v8i1.871

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi efektivitas Sistem Informasi Akuntansi (SIA). Faktor-faktor yang diuji meliputi kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan. Efektivitas SIA merupakan variabel dependen penelitian, sedangkan kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan merupakan variabel independen. Penelitian ini dilakukan pada pegawai yang bekerja menggunakan SIA di Sekretariat DPRD kabupaten Nias Utara, Dinas Pendidikan Kabupaten Nias Utara, dan Dinas Kependudukan dan Pencatatan Sipil (Disdukcapil) Kabupaten Nias Utara. Populasi penelitian berjumlah 35 orang. Teknik sampling menggunakan sampling jenuh. Jenis data yang digunakan adalah data primer. Data diperoleh dengan menggunakan kuesioner penelitian. Metode analisis data menggunakan metode analisis regresi linier berganda. Hasil analisis menunjukkan bahwa kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan secara parsial berpengaruh positif dan signifikan terhadap efektivitas SIA. Kapabilitas pemakai merupakan variabel yang paling berpengaruh terhadap efektivitas SIA pada instansi pemerintah di Kabupaten Nias Utara
PENGARUH EMPLOYEE ENGAGEMENT DAN WORK-LIFE BALANCE TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA PADA PTPN IV KEBUN PABATU KEC. DOLOK MERAWAN, KAB. SERDANG BEDAGAI Putri, Urchillah; Anggraini; Rika Surianto Zalukhu; Limega Candrasa
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17716

Abstract

This study aims to analyze the effect of Employee Engagement and Work Life Balance on employee performance through job satisfaction. The variables studied include Employee Engagement and Work Life Balance as independent variables, Employee performance as dependent variables, and job satisfaction as intervening variables. The study was conducted on employees of PTPN VI Kebun Pabatu, Dolok Merawan District, Serdang Bedagai Regency. The number of research samples was 51 people, determined using the Taro Yamane formula. This study uses primary data obtained by using questionnaires distributed to employees. The data analyzed using the path analysis method. The results of the study showed that Employee Engagement did not have a significant effect on Job Satisfaction, while Work-Life Balance had a significant effect on Job Satisfaction. Furthermore, Employee Engagement was proven to have a significant effect on Employee Performance, while Work-Life Balance did not have a significant effect on Employee Performance. This study also found that Job Satisfaction had a significant effect on Employee Performance. In addition, Job Satisfaction was able to mediate the effect of Employee Engagement on Performance, but was unable to mediate the effect of Work-Life Balance on Performance.
Sosialisasi Literasi Digital dan Keamanan Data untuk Pelaku Usaha Mikro, Kecil, dan Menengah di Desa Sei Rejo Daniel Collyn; Rapat Piter Sony Hutauruk; Suci Etri Jayanti S; Murbanto Sinaga; Rika Surianto Zalukhu; Suwadi Suwadi; Ayu Zurlaini Damanik; Yenni Mariani Sinurat; Sri Winda Hardiyanti Damanik; Bobby Hartanto; Kumala Vera Dewi; Cici Puspaningrum; Donald Frensius Pasaribu
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 3 (2025): Juli : SAFARI :Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i3.2776

Abstract

MSME actors in Sei Rejo Village face infrastructure limitations, low access to digital training, and a lack of guidance, which result in inadequate levels of digital literacy. These challenges prompted the service team to carry out a community engagement activity for MSMEs in Sei Rejo Village, Sei Rampah Sub-district, Serdang Bedagai Regency, to promote awareness of digital literacy and data security. The activity was conducted in the form of a socialization session aimed at improving entrepreneurs’ understanding of the importance of digital literacy and data protection. The session was attended by 20 participants. This community engagement was implemented using a participatory approach through socialization, training, and mentoring methods. The stages of the activity included preparation, implementation, and assistance. This initiative had a positive impact on MSME actors in Sei Rejo Village. The training not only provided conceptual understanding but also practical skills, such as the use of social media for promotion, utilization of cashier applications and digital wallets, and techniques for personal data protection. It also broadened participants' insights on the importance of building consumer trust through secure and professional information management.
Analisis Pilihan Konsumen Terhadap Barang Substitusi dan Komplementer Murbanto Sinaga; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Suci Etri Jayanti. S; Sri Winda Hardiyanti Damanik; Yomeini Margareth
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.725

Abstract

This study aims to analyze consumer behavior in choosing substitute and complementary goods. The research was conducted on consumers in traditional markets, namely Petisah Market and Simpang Limun Market, as well as modern markets, namely Sun Plaza and Plaza Medan Fair in Medan City. The research sample consisted of 200 respondents selected using a purposive sampling method. The primary research instrument was a structured questionnaire designed with a five-point Likert scale to measure respondents' perceptions of factors influencing their choices, such as the price of goods. The data were analyzed using both quantitative and qualitative approaches. Quantitative analysis involved descriptive statistics to describe the characteristics of respondents and data distribution. The analysis results indicate that consumers tend to choose substitute goods when the price of primary goods increases. Furthermore, price significantly influences purchasing decisions for both substitute and complementary goods. Consumers are more sensitive to price changes in substitute goods due to their tendency to seek cheaper alternatives. In contrast, for complementary goods, an increase in the price of primary goods tends to reduce the demand for complementary goods, as they are often used together. The implications of this study suggest that appropriate pricing strategies can optimize the demand for substitute goods, while careful consideration is needed when setting prices for complementary goods.
Analisis Pengaruh Nilai Pelanggan, Kualitas Pelayanan Dan Kedekatan Emosional Terhadap Loyalitas Nasabah BSI Tebing Tinggi Wisnu Agustian; Rika Surianto Zalukhu; Fitrianingsih
Krigan: Journal of Management and Sharia Business Vol. 3 No. 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/krigan.v3i1.9318

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh nilai pelanggan, kualoitas pelayanan dan kedekatan emosional Terhadap Loyalitas nasabah. Penelitian ini dilakukan pada nasabah Bank BSI KCP Tebing Tinggi. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Sampel penelitian berjumlah 100 responden dengan teknik pengambilan sampel menggunakan teknik accidental sampling. Data penelitian diperoleh menggunakan kuesioner. Metode analisis data menggunakan metode Regresi Linear Berganda dengan bantuan program analisis SPSS Statistic 25. Hasil penelitian menunjukkan bahwa: 1). Nilai Pelanggan berpengaruh signifikan terhadap Loyalitas Nasabah. 2). Kualitas pelayanan tidak berpengaruh signifikan terhadap Loyalitas Nasabah. 3). Kedekatan Emosional tidak berpengaruh signifikan terhadap Loyalitas Nasabah. 4).Nilai Pelanggan, Kualitas Pelayanan dan Kedekatan Emosional berpengaruh secara simultan terhadap Loyalitas Nasabah.
The Impact of Poverty and Capital Expenditure on The Human Development Index in North Sumatra Murbanto Sinaga; Rika Surianto Zalukhu
International Journal of Economics and Management Research Vol. 1 No. 1 (2022): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i1.88

Abstract

Human development in north Sumatra is showing progress. However, the human development disparity in the North Sumatra province is still showing. The problem must be overcome quickly to prevent further disparity from developing. The study was to analyze the impact of poverty and capital expenditure on Human Development Index (HDI) of regency/city in North Sumatra. This study uses quantitative descriptive methods which have been provided by previous study conducted on 33 regencies/cities in the North Sumatra. The data covers the poverty rate, capital expenditure and HDI of regency/city in North Sumatra in 2019. Data was accessed online on the Central Statistical Agency (BPS) for North Sumatra Province website. Data analysis method using multiple linear regression analysis method. Analysis shows that poverty has a negative and significant impact on HDI of regency/city in North Sumatra. Meanwhile, capital expenditure has a positive and insignificant effect on of regency/city in North Sumatra. Poverty and capital expenditure are simultaneously significant on HDI of regency/city in North Sumatra. The result of this study implicates allocation of capital expenditure and the creation of human development strategies for the district or city in the north Sumatra province.