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All Journal Jurnal Plans : Penelitian Ilmu Manajemen dan Bisnis Jurnal Manajemen Pendidikan International Journal of Artificial Intelligence Research Jurnal EMT KITA Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL LENTERA BISNIS Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Formosa Journal of Applied Sciences (FJAS) Indonesian Journal Economic Review (IJER) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Studi Akuntansi Pajak Keuangan Sustainable
Rossy Pratiwy Sihombing
Universitas Negeri Medan
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Analisis Risiko Operasional Berbasis Pendekatan Enterprise Risk Management Pada Usaha Thrift Online Yodhsi Fashion Cirebon Maria Olivia Pasaribu; Yesha Artika Galy; Nurul Pratiwi; Putri Kemala Dewi Lubis; Rossy Pratiwi Sihombing
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.662

Abstract

The Thrifting Shop has become one of the Small and Medium Enterprises (SMEs) that have experienced significant development over the past few years. The current era of globalization has led to consumer behavior influencing the lives of the general public. This is influenced by changing habits and lifestyles. This behavior requires a larger budget, as it is no longer just about meeting needs but also about satisfying desires. Currently, there is a trend towards second-hand clothing (fashion thrift) to meet the increasing demand of consumers, considering that times have changed, buying second-hand clothes has become a trend and a lifestyle that is growing rapidly in Indonesia. Therefore, many new business owners are trying to venture into this thrift business through online platforms like live e-commerce. When discussing the sustainability of a business, it is undeniable that it will face risks. These risks are not only caused by internal factors but also by external factors that force us to be more vigilant in facing these risks. These risks do not only appear in large businesses but also in small-scale businesses like SMEs. This study aims to identify operational risks, their causes, and their impact on business activities and find solutions to address operational risks that occur. The research object is Yodshi Fashion, which is one of the online thrift stores in Cirebon. This study uses a qualitative method with data collection techniques through online observation and interviews with business owners, as well as an analysis based on Enterprise Risk Management (ERM). The research results show that there are operational risks, such as the mismatch between the quality of clothes and stock with customer demand, fluctuations in live traffic on e-commerce, high administrative costs on e-commerce, intense competition among online thrift sellers, a large number of PHP customers during live sales, and the cancellation of COD orders by customers. These risks include internal and external operational risks with a high risk level that occurs in Yodshi Fashion Cirebon. These operational risks can affect the quality of products presented and disrupt the service process for customers. Risk management is crucial for operational activities to minimize and prevent the possibility of risks that can cause losses for Yodshi Fashion Cirebon.
Revitalisasi Bank Sampah Gesit Desa Rumah Gerat melalui Edukasi dan Penataan Sistem Operasional Bank Sampah Damayanti, Nina Afria; Hidayati, Isa; Perdana, Adidtya; Sihombing, Rossy Pratiwy; Barus, Eviyona Laurenta Br
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i3.944

Abstract

This community service activity aims to enhance the effectiveness of the "Bank Sampah Gesit" in Rumah Gerat Village through educational initiatives and operational system restructuring. The program includes educating participants on waste management concepts, types of recyclable materials, and effective operational management, followed by a Focus Group Discussion (FGD) to design improved operational systems. Using a one-shot case study approach with pretest-posttest assessments, this initiative successfully increased participants' knowledge and understanding of waste management principles and established a functional waste management system. This system includes the types of waste managed, waste deposit recording systems, and the roles of waste collectors and sponsors in sustaining the bank. Fully supported by the Research and Community Service Institute (LPPM) of Universitas Negeri Medan and in collaboration with Roda Hijau Kota Medan, this community service program encourages active community participation in environmental conservation efforts. The goal is for this initiative to inspire the residents of Rumah Gerat Village to manage waste more efficiently, positively impacting the local environment, and creating a cleaner and sustainable environment for future generations.
Optimalisasi Pengelolaan Dan Pemasaran Produk Pupuk Organik Melalui Digitalisasi, Diversifikasi dan Pengembangan Jaringan Distribusi Badan Usaha Milik Desa (BUMDes) Karya Bersama Desa Kolam Deli Serdang Baskoro, Danny Ajar; Ahsan, Jabal; Sihombing, Rossy Pratiwy; Handriyani, Richna
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i1.5062

Abstract

Program pengabdian masyarakat ini dilaksanakan di Badan Usaha Milik Desa (BUMDes) Karya Bersama Desa Kolam, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang, dengan tujuan meningkatkan efisiensi produksi dan daya saing produk pupuk organik yang dikelola oleh mitra. Permasalahan utamayangdihadapi meliputi rendahnya efisiensi produksi akibat keterbatasan alat, kurangnya variasi produk, terbatasnya jangkauan pemasaran, serta lemahnya jaringan distribusi. Untuk mengatasi hal tersebut, dilakukan serangkaian kegiatan meliputi pengadaan dan pelatihan penggunaan alat giling serbaguna dan alat packing kemasan, pengembangan produk pupuk organik sesuai kebutuhan pasar, optimalisasi pemasaran digital melalui media sosial dan marketplace, serta penguatan distribusi melalui perekrutan agen dan kerja sama dengan toko pertanian. Hasil kegiatan menunjukkan bahwa seluruh indikator keberhasilan tercapai dengan baik. Kapasitas produksi meningkat hingga 30%, diversifikasi produk berhasil dilakukan dengan pengemasan dalam ukuran 3–10 kg, jangkauan pasar meluas ke luar wilayah desa, dan jaringan distribusi berkembang melalui lima agen baru serta tiga toko mitra. Program ini memberikan dampak langsung terhadap peningkatan kinerja BUMDes dan membuka peluang bagi keberlanjutan usaha secara mandiri. Kegiatan ini juga menjadi model yang dapat direplikasi di desa lain dengan potensi serupa.
DISPARITAS KOMPETENSI ALUMNI PENDIDIKAN BISNIS FE UNIMED: ANALISIS KESENJANGAN MENUJU KESIAPAN ADAPTASI DI ERA INDUSTRI 5.0 Baskoro, Danny Ajar; Hasibuan, Novita Indah; Sihombing, Rossy Pratiwiy; Handriyani, Richna
Jurnal Manajemen Pendidikan Vol. 10 No. 3 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i3.669

Abstract

The rapid dynamics of the industrial revolution, particularly in the Industry 5.0 era, demand that university graduates possess high adaptive and relevant competencies. This study identifies and thoroughly analyzes the disparity in competencies between the knowledge gained during higher education and the demands of the professional world among alumni of the Business Education Study Program, Faculty of Economics, Universitas Negeri Medan (FE Unimed). Employing a quantitative descriptive-analytic approach, data was collected through questionnaires from 127 alumni who graduated between 2021 and 2024. The research results explicitly indicate varying competency gaps. The most significant gap was found in Entrepreneurship and Innovation (gap = 1.02). Furthermore, gaps were also identified in Pedagogical Competence (gap = 0.09), Adaptation and Problem Solving (gap = 0.09), and Managerial Competence (gap = 0.08), all of which are categorized as high priority for improvement. Meanwhile, Information Technology Skills (gap = 0.09) and Communication and Collaboration (gap = 0.09) showed moderate gaps, and Professional Ethics (gap = 0.05) demonstrated the lowest gap. These findings underscore the urgency for curriculum adjustment, strengthening of practice-based learning methods, and increased strategic collaboration with industry stakeholders. The implementation of these recommendations is crucial to ensure that FE Unimed graduates possess relevant competencies and are capable of proactively adapting to the challenges and opportunities presented by the Industry 5.0 era.
ANALISIS RISIKO PENURUNAN KINERJA KEUANGAN UMKM (STUDI KASUS PADA HIJABSUNSHINE.CO) Putri, Siti Annisa; Wari, Anggas; Gea, Aries Kurniawan; Purba, Katherine JR; Sihombing, Rossy Pratiwi; Kurniawan, Desri Ananda Firdayanti
Jurnal PLANS : Penelitian Ilmu Manajemen dan Bisnis Vol. 17 No. 1 (2022): JURNAL PLANS
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/plans.v17i1.51441

Abstract

Tidak diterapkannya pengelolaan keuangan yang baik menyebabkan penurunan kinerja keuangan secara signifikan. Risiko tersebut juga disebabkan oleh ketidakbijakan pemilik dalam pemakaian modal, ketidakmatangan pemilik bisnis dalam menentukan konsep produk, dan ketidakdisiplinan pemilik dalam pembelian bahan baku, serta tidak diterapkannya manajemen risiko secara matang. Penelitian ini mengkaji risiko yang menyebabkan kinerja keuangan Hijabsunshine.co menurun. Penulis juga menawarkan solusi dari permasalahan tersebut agar nantinya Hijabsunshine.co mampu meningkatkan kinerja keuangan dan dapat terus berkembang lebih lanjut. Metode penelitian yang digunakan yaitu dengan pendekatan kualitatif yang terbagi menjadi dua sumber data, yakni data primer dan data sekunder. Salah satu penyebab penurunan kinerja keuangan dipengaruhi oleh penumpukan bahan baku yang tak terkendali. Penumpukan bahan baku menjadi masalah serius yang harus segera dikendalikan karena risiko kerugian yang semakin mengancam. Permasalahan tersebut mengakibatkan penurunan pendapatan yang signifikan dan menghambat operasioanl perusahaan. Dalam menjalankan bisnis, UMKM seperti ini juga harus selalu berinovasi untuk mengembangkan produk baru dan mengeksplorasi peluang pasar yang ada. Dengan menerapkan strategi-strategi tersebut, pemilik dapat meningkatkan kinerja keuangan dengan maksimalisasi laba dan pertumbuhan usaha yang berkelanjutan.
Analisis Risiko Operasional Berbasis Pendekatan Enterprise Risk Management pada Coffee Shop 90 Derajat Medan Sihombing, Rossy Pratiwy; Tambun, Amsal Sanjaya; Nababan, Enjel Zetta R; Sibuea, Jowellyta Mega Kanaya; Shafa, Ruby Albina
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3729

Abstract

Coffee Shop menjadi salah satu UMKM yang mengalami perkembangan dalam beberapa tahun terakhir. Adanya perubahan gaya hidup masyarakat yang gemar berkumpul untuk menikmati secangkir kopi menjadi salah satu pendongkrak perkembangan Coffee Shop. Meningkatnya konsumsi kopi oleh masyarakat tentunya menjadi peluang bagi pelaku usaha untuk membangun bisnis Coffee Shop yang dapat dibuktikan dari peningkatan jumlah kedai kopi pada beberapa tahun terakhir. Usaha Coffee Shop tentunya tidak akan terlepas dari risiko yang dihadapi, salah satunya adalah risiko operasional. Penelitian ini bertujuan untuk mengidentifikasi risiko operasional, penyebab terjadi serta dampaknya terhadap aktivitas usaha dan menemukan solusi untuk mengatasi risiko operasional yang terjadi. Objek penelitian ini adalah 90 Derajat Coffee yang merupakan salah satu Coffee Shop populer di Kota Medan. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data dengan melakukan observasi dan wawancara dengan pemilik usaha serta melakukan analisis risiko berbasis pendekatan Enterprise Risk Management. Hasil penelitian menunjukkan adanya risiko operasional yaitu kerusakan pada mesin dan alat pembuat kopi pada saat aktivitas operasional sedang berlangsung yang disebabkan oleh kurangnya perawatan mesin dan alat, kesalahan penggunaan mesin oleh karyawan, serta kerusakan yang disebabkan oleh hewan pengerat. Risiko ini akan berpengaruh terhadap kualitas rasa, pelayanan, serta menimbulkan kerugian sehingga dibutuhkannya penanganan risiko untuk mengurangi risiko operasional yang dihadapi.
Pengaruh Pengaruh ROA, ROE, dan EPS Terhadap Harga Saham Perusahaan Sektor Farmasi yang Terdaftar di BEI Tahun 2018-2022 Nus Dencoco Samosir; Rosinta Pakpahan; Tasya Bernatha Hia; Wasima Agita Maharani; Rossy Pratiwy Sihombing
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.496

Abstract

Abstract The economy experienced a significant decline in growth in the movement of the Jakarta Composite Index (IHSG) in the capital market as a result of the Covid-19 pandemic, even dropping below the 4,000 level in March 2020. This study aims to analyse the effect Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS) on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). This study uses a comparative causal method (causal-comparative Research) by using secondary data. The population used in this study are pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) in the range from 2018 to 2022. Sampling in this study was to use the purposive sampling. The statistical test method used to test the hypothesis in this study is the partial t test and simultaneous f test. Based on the results of the analysis, it can be concluded that the variables that affect stock prices are EPS, while the variables ROA and ROE do not significantly affect stock prices, but based on the results of the simultaneous f test it is obtained that ROA, ROE, EPS have a jointly significant effect on prices share.
ANALISIS DU PONT DALAM MENGUKUR KINERJA KEUANGAN PT SOLUSI BANGUN INDONESIA TBK Sihombing, Rossy Pratiwy; Seda Manao, Louis Frans
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2416

Abstract

This study aims to evaluate the financial performance of PT. Solusi Bangun Indonesia Tbk through Du Pont System analysis over a five-year period, from 2021 to 2025. The Du Pont System is applied because it provides integrated financial information by measuring five financial ratios: Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Investment (ROI), Equity Multiplier (EM), and Return on Equity (ROE). Based on the analysis results, the company performed well from 2021 to 2023, with improvements mainly driven by strong profitability and continuous operational efficiency. However, starting in 2024 and 2025, returns decreased due to a less supportive capital structure; the Equity Multiplier (EM), Net Profit Margin (NPM), and Total Asset Turnover (TATO) all declined. Overall, applying the Du Pont System in this analysis provides a comprehensive explanation of PT. Solusi Bangun Indonesia Tbk's financial performance. This analysis helps identify strengths and areas that need improvement in managing the company's assets and equity, and gives a thorough understanding of how the company can boost its efficiency and profitability in the future.
Kapabilitas Adopsi FinTech dan Kinerja Inovasi UMKM di Kota Medan: Peran Kompetensi Digital, Kepercayaan Platform, dan Efisiensi Transaksi Anggi Pratiwi Sitorus; Salman Munthe; Muammar Rinaldi; Rossy Pratiwy Sihombing; Rusiadi Rusiadi
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7279

Abstract

This study examines how digital competence, platform trust, and transaction efficiency influence FinTech adoption capability and MSME innovation performance in Medan. Using a quantitative survey design, this study focuses on MSME owners and managers who use or have access to digital financial services. Digital competence reflects the ability to operate and integrate financial technology into business activities, while platform trust refers to confidence in the security, reliability, and credibility of FinTech services. Transaction efficiency captures perceived speed, convenience, and cost reduction in digital financial transactions. Data are analyzed using Structural Equation Modeling to test the direct effects of these factors on FinTech adoption capability and its subsequent effect on innovation performance. The expected findings indicate that MSMEs with stronger digital competence, higher platform trust, and greater transaction efficiency are more capable of adopting FinTech and improving innovation performance. This study contributes by positioning FinTech adoption capability as a strategic mechanism for strengthening MSME digital business innovation.
Corporate Social Responsibility, Good Corporate Governance, Firm Size Towards Tax Avoidance in The Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange Hantono Hantono; Jony Jony; Rossy Pratiwy Sihombing
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.491

Abstract

This study aims to examine the effect of Corporate Social Responsibility, Good Corporate Governance with proxy (board of commissioners, audit committee), and firm size towards tax avoidance. The population in this study is the Consumer Goods Industries listed in Indonesia Stock Exchange in 2015 until 2019. The sample was determined by the purposive sampling method and obtain 16 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites. The method of analysis used is multiple regression analysis. The results of study show that Corporate Social Responsibility has significant effect on tax avoidance, where the significant value is 0.001 < 0.05. Good Corporate Governance with proxy (board of commissioners has significant effect on tax avoidance where the significant value is 0,032 < 0.05, audit committee does not have significant effect on tax avoidance where the significant value are 0.839 < 0.05), firm size does not have significant effect on tax avoidance, where the significant value are 0.874 > 0.05. Simultaneous test is known that the significance value (α) 0.009 < 0.05 with a calculated value of fcount 3,767 < ftable  2.76 which means that independent variables corporate social responsibility, good corporate governance with proxy by the board of commissioners and audit committee,  firm size has a significant influence together (simultaneous) on tax avoidance. While the coefficient of determination in this study can be explained that variations of independent variables corporate social responsibility, good corporate governance with proxy by the board of commissioners and audit committees, firm size can explain the variation of variable dependent tax avoidance is 47%. While the rest (100% – 47% = 53 %) is a variation of other variables that affect tax avoidance that was not found in this study.
Co-Authors Adidtya Perdana, Adidtya Aidil Anwar Ritonga Amsal Sanjaya Tambun Andi Taufiq Umar Anggi Pratiwi Sitorus Br Tarigan, Eli Agustina Cindy Rahayu Damayanti, Nina Afria Danny Ajar Baskoro Deyan Andini Zam Zam Nasution Enjel Zetta R Nababan Eviyona Laurenta Br Barus Fajar Agung Leksmana Gea, Aries Kurniawan Gey Des Four Munte HAN TONO HANTONO Hasibuan, Novita Indah Ibersina Br Ginting Ira Sukma Panggabean Isa Hidayati Jabal Ahsan Jeni Sinurat Jony Jony Jowellyta Mega Kanaya Sibuea Kurniawan, Desri Ananda Firdayanti Maria Olivia Pasaribu Muammar Rinaldi Muhammad Raihan Nur Faizi Nababan, Enjel Zetta R Nadia Amelia Elyana Poluan Nadia Amelia Poluan NUR HAMIDAH Nurul Pratiwi Nus Dencoco Samosir Pardede, Ronaldo Purba, Katherine JR Putri Kemala Dewi Lubis Putri, Siti Annisa Rahmadi Idris Pasaribu Richna Handriyani Robby Alvido Silaen Rosinta Pakpahan Ruby Albina Shafa Salman Munthe Seda Manao, Louis Frans Shafa, Ruby Albina Sibuea, Jowellyta Mega Kanaya Tamara Alvio Dana Damanik Tambun, Amsal Sanjaya Tasya Bernatha Hia Wari, Anggas Wasima Agita Maharani Yesha Artika Galy Yochi Cristhofen Laia Yosia Arianta Purba