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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Mahasiswa Akuntansi Samudra
Muhammad Fuad
Fakultas Ekonomi, Universitas Samudra
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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PKMBP PENDAMPINGAN PERANCANGAN DESAIN LOGO DAN MEREK USAHA WISATA SAWAH DESA MATANG ARA JAWA SEBAGAI DAYA SAING MENUJU TOURISM 4.0 Muhammad Fuad; Rini Mastuti; Fairus Fairus
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 10 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i10.3677-3682

Abstract

Desa Matang Ara Jawa is one of the coastal areas that is currently trying to build rice field tourism as its BUMK business unit. It was identified that efforts to develop the competitiveness of the business unit towards the Tourism 4.0 era experienced a major obstacle, namely the absence of a business logo and brand design. Therefore, the focus of this activity is to offer assistance solutions in designing the logo and brand design of the rice field tourism business owned by BUMK Matang Ara Jawa. The service method uses an active participatory approach that positions Partners as the main actors in every stage, starting from material planning and activity schedules, preparing activity tools and materials, through implementing supervision and evaluation of the performance of activities. The result obtained is a logo or brand design of a rice field tourism business in Desa Matang Ara Jawa which has obtained an intellectual property rights (IPR) certificate.
FAKTOR – FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI Dona Friski Sinulingga; Muhammad Fuad; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.229 KB) | DOI: 10.33059/jmas.v3i2.5488

Abstract

This study aims to discuss the effect of Cash Flow Volatility, Accrual Size and Debt Level on Earnings Persistence in Infrastructure sector companies listed on the IDX for the period 2010 – 2019. The data used in this study uses secondary data obtained from the published financial statements of Infrastructure sector companies. . The data analysis method used was multiple linear regression and used statistical tools, namely SPSS (Statistical Package for the Social Science) software. The results show that Cash Flow Volatility has a positive but not significant effect on Earning Persistence, Accrual Size has a negative and significant effect on Earning Persistence, Debt Level has a negative and significant effect on Earning Persistence. And Cash Flow Volatility, Accrual Size and Debt Level simultaneously have a significant effect on Earning Persistence.
Co-Authors Dona Friski Sinulingga Fairus, Fairus Nasrul Kahfi Lubis Rini Mastuti