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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi, Manajemen dan Bisnis Digital International Journal of Society and Law TOMAN: Jurnal Topik Manajemen
Riska Franita
Universitas Pembangunan Panca Budi
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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INOVASI PROGRAM RUMAH AKHLAK DESA BATU BARA Janatunisa Janatunisa; Riska Franita; Isma Raidha
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 6 (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.v5i6.2115-2120

Abstract

Pengabdian ini dilakukan selama enam bulan. dengan tidak adanya tersedia di daerah pengabdian yaitu BATUBARA. para pengabdi melakukan penagdian dengan melakukan rumah akhlah dengan menggunakan startegi  perlombaan tafiz quran, busana muslim, dan mewarnai untuk anak anak yang ada di Batu Bara.Dengan adanya penagbdian ini memberi  nilai tambah secara religi untuk anak – anak yang berada di Daerah batu bara.
PENDIDIKAN AKHLAK DALAM KELUARGA Jannatunisa Jannatunisa; Riska Franita
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 8 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i8.2022.2898-2902

Abstract

Penelitian Yang digunakan didalam penelitian ini adalah penelitian kualitatif .Teknik analisis data dalam penelitian ini dapat direncanakan sebagai berikut: Menentukan masalah, Menyusun kerangka pemikiran Perencanaan program, Menejemen program, Pengumpulan data ,enyajian data Menganalisis berdasarkan hipotesis kerja.Reduksi data Implementasi pengembangan kegiatan program berkelanjutan.Evaluasi kegiatan berkelanjutan Hasil penelitian kesimpulan. Sampel yang digunakan didalam penelitian ini adalah . Populasi dalam penelitian ini adalah seluruh masyarakat Desa Bnadar Rahmat Kecamatan Tanjung tiram Kabupaten Batu Bara. sampel adalah Kelompok keluarga. Sasaran para orang tua. Hasil penelitian ini membangun strategi rumah AKHLAK untuk membangun generasi – generasi  akhlak.
ANGGARAN PEMBUATAN SABUN SUMA (KAWASAN AL AMIN SCIENCE DAN INDUSTRIAL PARK) Riska Franita; Purwo Siswoyo; Hidayati Purnama Lubis
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 1 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v%vi%i.%Y.%p

Abstract

Penelitian ini bertujuan untuk mengetahui anggaran  yang dikeluarkan pada pembuatan produk inovatif. Dalam membuat inovasi suma akan dilakukan dengan menggunakan data kualitatif dengan menggunakan data sekunder dan primer akan diperoleh hasil penelitian ini dikembangkan menjadi  produk  inovasi  di bidang ILMU DAN INDUSTRI AL AMIN TAMAN. Hasil penelitian ini diharapkan menjadi produk unggulan dari wilayah AL AMIN TAMAN ILMU DAN INDUSTRI.
ANALISIS PERAMALAN PERENCANAAN BIAYA PENGELOLAAN PETERNAKAN KAMBING PE DENGAN METODE EXPONENTIAL SMOOTHING Dian Yulis Wulandari; Hidayati Purnama Lubis; Riska Franita; Adelia Amanda
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 4 (2023): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i4.2023.1763-1772

Abstract

Exponential Smoothing is a procedure for continuous improvement in the forecasting of the latest observed objects. In this study, Exponential Smoothing is used to predict the income level of Etawa Peranakan (PE) Goats in the Al-Amin Science and Industrial Park Area which plans to create an area with a Life Cycling System. Where every field or sector in the area is connected, environmentally friendly, minimizes waste in each sector, and can even become a place for learning and traveling (Edutourism). The income of the Etawa Peranakan Goat business comes from the sale of male PE goats with an age of more than 1 year, the sale of fresh pure milk, and the sale of goat manure. Sales of Goat Urine. By using the Exponential Smoothing Method in the 5th year, the amount of income received after expenses for feed and vitamins was Rp. 2,564,443,875 with a total of 4 adult male PE goats and 874 female PE goats. With an alpha value of 0.87 and an error rate in this calculation of 30%.
Financial Performance Analysis in PT. Bayan Resources Tbk 2020-2022 Period Annisa Fajariah Damanik; Riska Franita
International Journal of Society and Law Vol. 2 No. 2 (2024): Agust 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i2.180

Abstract

When investing capital, financial performance must be analyzed first by investors by carrying out financial analysis by calculating ratios. In this research, the ratios used include current ratio, quick ratio, debt to total assets, debt to equity, ROA, ROE, inventory turnover and total asset turnover. The aim of this research was to understand and analyze the financial performance of PT Bayan Resources Tbk in the 2020-2022 period based on liquidity, solvency, profitability and activity ratios. The analytical method used in this research is descriptive qualitative. The results of the research conducted state that PT Bayan Resources Tbk has the ability to cover its short- term liabilities by managing total current assets and capital owned, the company can also generate increased profits by managing assets and capital and the company is not yet able to manage total assets that can generate sales.
Pengaruh Fee Audit, Audit Tenure, Dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Agustina R.T. Sitompul; Riska Franita; An Suci Azzahra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10353

Abstract

This research endeavors to examine the influence of audit fees, audit duration, and organizational size on audit quality, considering both their individual and combined effects. The study's sample comprises multiple companies operating in the food and beverage industry that are listed on the Indonesian Stock Exchange (IDX) over the period from 2020 to 2024. This research uses associative quantitative analysis, based on supporting data from financial reports of companies published through the official IDX web portal during the same period. The population consists of 83 business entities in the food and beverage sector officially listed on the IDX. Purposive sampling was applied in selecting the study sample; from the population, 27 business entities that met the research indicators were obtained, and with this sample selection, the study analyzed 135 data points. With the use of SPSS version 26 software, data analysis was done using logistic regression techniques. The study results reveal that audit fees independently have a significant impact on audit quality standards, with a significance probability of 0.000 (< 0.05). However, audit tenure and company scale do not show significant effects on audit quality, with significance levels of 0.292 and 0.153, respectively, both exceeding 0.05. Simultaneous testing reveals that the three independent variables collectively contribute significantly to audit quality, with a significance below 0.05 (0.000).
The Effect Of Profitability, Liquidity, And Leverage On The Value Of Banking Sector Companies Listed On The Indonesia Stock Exchange (Idx) In 2022-2024 Sofuli Zalukhu; Riska Franita
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10629

Abstract

This study aims to analyze the effect of profitability, liquidity, and leverage on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The independent variables include profitability measured by Return on Assets (ROA), liquidity measured by the Current Ratio (CR), and leverage measured by the Debt to Equity Ratio (DER). The dependent variable is firm value, proxied by Tobin’s Q. The analytical methods used in this study include multiple linear regression, t-test, F-test, and the coefficient of determination, assisted by the SPSS software. The t-test results indicate that all independent variables have a partially significant effect on firm value. Profitability shows a t-value of 2.367 with a significance level of 0.016, liquidity shows a t-value of 2.232 with a significance level of 0.033, and leverage shows a t-value of 2.301 with a significance level of 0.003. These findings indicate that profitability, liquidity, and leverage individually contribute to increasing firm value. The F-test result shows an F-value of 5.509 with a significance level of 0.002, indicating that all independent variables simultaneously have a significant effect on firm value. The R Square value of 0.685 suggests that the three independent variables explain 68.5% of the variation in firm value, while the remaining percentage is influenced by other factors outside the research model.
The Influence of Business Risk and Company Size on Capital Structure in Industrial Sector Companies Listed on the Indonesian Stock Exchange Tanti Septiani BR Sembiring; Riska Franita; An Suci Azzahra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10969

Abstract

The goal of this study is to investigate the impact that business risk and company size have on the capital structure of industrial businesses that are listed on the Indonesia Stock Exchange between the years 2021 and 2024 on the Indonesia Stock Exchange. For the purpose of capital structure, the Basic Earnings Power Ratio (BEPR) is used to assess risk, the Natural Logarithm (LN) is used to assess the size of the organization, and the Debt to Equity Ratio (DER) is used to do capital structure analysis. In this particular study, a quantitative approach was taken, and the statistical software that was utilized for the analysis was SPSS version 27. The research objectives were met by 27 different companies, and samples obtained were from them through the use of purposeful sampling. Compared to 0.05, the significant value of the t-test, which is 0.301, is higher. The t-table value of 1.98282 is exceeded by the estimated value of -1.038, which is lower than the t-table value. It may be derived from this that the capital structure is not significantly impacted by the risk that the business faces. Nevertheless, this does not apply to the size of the company. This is demonstrated by a significance value of 0.001 and a calculated t-value of 3.319, both of which are higher than the value of 1.98282 that is seen in the t-table statistic. Meanwhile, the capital structure of a firm is positively and significantly impacted by both the growth of the organization and the risks that it faces. There is a significant difference between the F-value of 5.685 and the F-table value of 3.08, with the sig. value being 0.005. According to the adjusted R-Square value of 0.081, the variance in capital structure may be explained by business risk and firm size to the extent of up to 8.1% of the total variation. On the other hand, 91.9% of this variation consisted of additional factors that were not investigated.
Penerapan SAK EMKM Pada Penyusunan Laporan Keuangan Son’s Café Dio Jeremia Sembiring; Seprianto Purba; Shaila Pratika Sari; Stephanie Imaylia Napitupulu; Riska Franita
TOMAN: Jurnal Topik Manajemen Vol. 2 No. 2 (2025): TOMAN: Jurnal Topik Manajemen
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/toman.v2i2.266

Abstract

Penelitian ini bertujuan menjelaskan penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Dalam penyusunan laporan keuangan oleh Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di wilayah Kota Medan. SAK EMKM disusun untuk mempermudah UMKM dalam menyusun laporan keuangan yang praktis, relevan, dan andal. Metodologi penelitian ini menggunakan pendekatan deskriptif kualitatif dengan pengumpulan data melalui observasi lapangan, wawancara, serta telaah dokumen terkait pelaksanaan SAK EMKM.Ditemukan bahwa sebagian besar pelaku UMKM yang diteliti telah menerapkan SAK EMKM dalam pencatatan keuangan mereka, meskipun masih menghadapi sejumlah hambatan. Hambatan utama meliputi keterbatasan pemahaman terhadap prinsip dasar akuntansi, kurangnya tenaga kerja yang kompeten di bidang akuntansi, serta minimnya pelatihan dan pembinaan dari pihak berwenang. Meski demikian, penerapan standar ini memberikan dampak positif, antara lain meningkatnya mutu laporan keuangan, kemudahan memperoleh akses pendanaan, dan meningkatnya kepercayaan dari investor maupun lembaga keuangan. Hasil studi ini menekankan pentingnya penerapan SAK EMKM untuk mendukung pengelolaan usaha UMKM yang lebih sistematis dan transparan. Diperlukan peran aktif pemerintah serta lembaga pendidikan untuk menyediakan pelatihan berkelanjutan demi meningkatkan pemahaman dan implementasi SAK EMKM di kalangan UMKM.
Pengaruh Pemahaman Siklus Akuntansi terhadap Peningkatan Jumlah UMKM Sektor Kuliner di Jalan Ayahanda Medan Titania Aurora; Merna Gletesya Tampubolon; Netty Julianti Sirait; Riska Franita
TOMAN: Jurnal Topik Manajemen Vol. 2 No. 2 (2025): TOMAN: Jurnal Topik Manajemen
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/toman.v2i2.280

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman siklus akuntansi terhadap peningkatan jumlah Usaha Mikro, Kecil, dan Menengah (UMKM) sektor kuliner di Jalan Ayahanda Medan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif. Data diperoleh melalui penyebaran kuesioner kepada 30 pelaku UMKM yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan uji validitas, reliabilitas, normalitas, linearitas, regresi linear berganda, uji t, uji F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa pemahaman siklus akuntansi berpengaruh signifikan terhadap peningkatan jumlah UMKM dengan nilai signifikansi 0,039 < 0,05. Namun, arah pengaruhnya negatif, yang ditunjukkan oleh koefisien regresi sebesar -0,433. Hal ini mengindikasikan bahwa semakin tinggi pemahaman akuntansi, jumlah UMKM yang berkembang justru cenderung menurun, kemungkinan karena pelaku usaha menjadi lebih berhati-hati dalam ekspansi bisnis. Nilai R² sebesar 14,3% menunjukkan bahwa pengaruh pemahaman siklus akuntansi terhadap peningkatan jumlah UMKM relatif kecil, sementara sisanya dipengaruhi oleh variabel lain di luar model penelitian. Penelitian ini menyarankan agar pelatihan akuntansi bagi pelaku UMKM juga diarahkan pada strategi pengembangan usaha yang berkelanjutan.
Co-Authors Adelia Amanda Agustina R.T. Sitompul Annisa Fajariah Damanik azzahra, an suci Dian Yulis Wulandari Dio Jeremia Sembiring Hidayati Purnama Lubis Isma Raidha Janatunisa Janatunisa Jannatunisa Jannatunisa Merna Gletesya Tampubolon Netty Julianti Sirait Seprianto Purba Shaila Pratika Sari Sofuli Zalukhu Stephanie Imaylia Napitupulu Tanti Septiani BR Sembiring Titania Aurora