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Analysis of Education for Socialization and Understanding of Accounting Science in Business Development of Micro, Small and Medium Enterprises in Medan City Lailatun Nafisa; Ratnawita Ratnawita; Prety Diawati; Hermiyetti Hermiyetti; Abdurohim Abdurohim
Edumaspul: Jurnal Pendidikan Vol 7 No 1 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.225 KB)

Abstract

The purpose of this research is to analyze of education for socialization and understanding of accounting science in business development of Micro, Small, and Medium Enterprises in Medan City. The object of research at Micro, Small, and Medium Enterprises in Medan City. Population in this study are 8,212 Entrepreneurs of Micro, Small, and Medium Enterprises in 2022 in Medan City. Using the slovin formula, the research sample are 100 Entrepreneurs of Micro, Small, and Medium Enterprises in Medan City. The method of data analysis in this study used multiple linear regression using partial test (t). The results of the study show that socialization has a significant effect on business development of Micro, Small, and Medium Enterprises in Medan City. Understanding of accounting science has a significant effect on business development of Micro, Small, and Medium Enterprises in Medan City.
Implementation of Education in Business Practice Courses for Management and Accounting Major Studies Mawardi Mawardi; Owen De Pinto Simanjuntak; Abdurohim Abdurohim; Rizka Elvira P; Akbar Akbar
Edumaspul: Jurnal Pendidikan Vol 7 No 1 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.506 KB)

Abstract

The purpose of this research is to analyze implementation of education in business practice courses for management and accounting major students. This type of research is qualitative research. Informants in the study are students who took business practice courses and opened a business, each of which consisted of 5 students majoring in management and 5 students majoring in accounting at Private Higher Education in Medan City. This study uses qualitative data analysis. Based on research results conducted on 5 students majoring in management and 5 students majoring in accounting at Private Higher Education in Medan City who are made as informants, it resulted that 9 out of 10 informants are motivated from business practice courses, and there is 1 informant who stated that he is not motivated from business practice courses.
The Analysis Role of Profitability as Moderating Variable in Relationship Between Free Cash Flow, Managerial Ownership, Dividend Policy and Opportunity Investment Prety Diawati; Pius Weraman; Rina Destiana; Muhammad Amsal Nasution; Abdurohim Abdurohim
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.6107

Abstract

With profitability acting as a moderator, the goal of this study was to ascertain the impact of managerial ownerships, free cash flow, and investment opportunities on dividend policy. For this study, the sample of manufacturing firms listed on the Stock Exchange between 2013 and 2017 was used. This study used 12 firms as its sample during a five-year period, making up a total of 60 companies. Purposive sampling is the technique employed. In this study, multiple regression was used to test the hypothesis and SPSS was used to determine the value of the absolute difference. The study's findings indicated that while managerial ownerships and the setting of investment opportunities don't have an impact on dividend policy, free cash flow does. Profitability isn't important when free cash flow, managerial ownerships, and investment opportunities are tempered by dividend policies.
Analisa Pengaruh Pinjaman Daerah, Pendapatan Daerah serta konsukensinya terhadap Kelangsungan Perencanaan Belanja Daerah pada Pemerintahan Daerah di Jawa Barat Abdurohim Abdurohim
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 19 No 2 (2022): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v19i2.253

Abstract

Abstract Each Regional Government will compile Regional Expenditures annually, intended for development purposes as well as government operational financing. Fulfilling the need for Regional Expenditures, currently still rely on regional revenues, both regional tax funds and the central government, as well as other legitimate income or what we know as regional income. Some regions seek to carry out development optimally, even though their regional revenues are inadequate so, to maintain a balanced Regional Revenue and Expenditure Budget, many Regional Governments in West Java in meeting their budget needs are forced to borrow funds from other parties. In general, regional loans are allowed in the law, but if they are not effective and efficient in their use, they will directly affect the quality of regional expenditures in the following year, this is because the regional government in the following year is obliged to return in the form of principal and interest installments by mutual agreement, so that has an impact on reducing the portion for other development financing plans, because it is prioritized to fulfill its commitments to third parties, and also has an impact on emphasis on Regional Revenue which must be higher in the following year's revenue to fulfill its commitments to its obligations. This study also analyzed the influence of Regional Loans, Loan Installments, Regional Income on Government expenditures in West Java. Abstrak Setiap Pemerintah Daerah akan menyusun Belanja Daerah setiap tahunnya, ditujukan untuk keperluan pembangunan maupun pembiayaan operasional pemerintahan. Pemenuhan kebutuhan Belanja Daerah tersebut, saat ini masih mengandalkan atas Penerimaan daerah baik dana pajak daerah maupun pemerintah pusat, serta Pendapatan lain-lain yang sah atau kita kenal dengan pendapatan daerah. Beberapa daerah berupaya untuk melaksanakan pembangunan secara optimal, meskipun dari Penerimaan Daerahnya kurang memadai, sehingga guna menjaga Anggaran Pendapatan Belanja Daerah yang berimbang, banyak Pemerintah Daerah di Jawa Barat dalam memenuhi kebutuhan anggarannya terpaksa melakukan peminjaman dana dari pihak lain. Secara umum Pinjaman Daerah diperbolehkan dalam Undang-Undang, tetapi bila tidak efektif dan efisien dalam penggunaanya maka berpengaruh langsung terhadap kualitas Belanja Daerah pada tahun selanjutnya, hal ini disebabkan Pemerintah Daerah pada tahun berikutnya wajib mengembalikan berupa angsuran pokok dan bunga sesuai dengan kesepakatan bersama, sehingga berdampak terhadap pengurangan porsi untuk rencana pembiayaan pembangunan lainnya, karena diprioritaskan untuk memenuhi komitmennya kepada pihak ketiga, serta berdampak pula pada penekanan terhadap Penerimaan Daerah yang harus lebih tinggi pada penerimaan tahun berikutnya guna memenuhi komitmen atas kewajibanya. Pada penelitian ini juga dianalisa tentang pengaruh atas Pinjaman Daerah, Angsuran Pinjaman, Pendapatan Daerah terhadap pengeluaran Pemerintah di Jawa Barat.
The Effect of Empowerment, Work Environment and Work Motivation on Satisfaction of Credit Union Employees Hanna Meilani Damanik; Musran Munizu; Slamet Riyadi; Abdurohim; Ilham
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1131

Abstract

This research was conducted at one of credit union in Indonesia. Using the saturated sample method, 80 people participated in this investigation. Interviewing and distributing questionnaires were used to obtain the data, which was then analyzed using multiple linear regression techniques and data processing with SPSS 23. Multiple linear regression analysis was the technique employed for data analysis. The investigation carried out revealed that the variables of the work environment, work motivation, and human resource empowerment have a substantial impact on job satisfaction.
The Role of Motivation, Work Discipline and Leadership on Employee Performance in Marine Livestock Cultivation Company Fauzie Senoaji; Rachma Yuliana; Muhammad Amsal Nasution; Sartika Yuliana; Abdurohim
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1209

Abstract

Employee performance in a company or organization is a crucial factor for business continuity and determines the company's chances of surviving in the business world. In psychology, economic motivation, good leadership and also a discipline have an indication of the good performance of employees in a company, but have major gaps in the context of the company and its own company policies. This study aims to determine the effect of Leadership, Motivation, and Discipline on Employee Performance. This study uses a quantitative approach with 72 samples taken using purposive random sampling. The research's analytical method of choice is linear regression. The findings demonstrated that while motivation and discipline have an impact on employee performance, leadership has no impact on that. Leadership, however, has an impact on performance in conjunction with motivation and discipline.
Analisa Transaksi Perdagangan Saham pada Pasar Sekunder Abdurohim Abdurohim
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 18 No 1 (2021): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.85 KB) | DOI: 10.26874/portofolio.v18i1.210

Abstract

Abstract This study aims to analyze the trading of stock transactions on the secondary market in Indonesia during the compared October 2018 to 2021, by analyzing the stock trading on the IDX, the results of the shares traded in the October 2018-2021 period experienced price fluctuations with a tendency to increase significantly. With the dynamics of the changing global and national economic environment, as well as stock trading transactions during the four-year period, the volume of transactions on the IDX increased, despite the COVID-19 outbreak, natural disasters such as flash floods, national economic growth experiencing a sharp decline and policies the government in normalizing the economy such as the United States (USA) will implement a tapering policy, so that this condition affects the decisions of IDX investors in buying and selling shares. Abstrak Perdagangan saham di pasar sekunder di Indonesia selama bulan Oktober 2018 sampai 2021 yang diperbandingkan, dengan melakukan analisis terhadap perdagangan saham di BEI tersebut diperoleh hasil saham yang diperdagangkan pada periode Oktober 2018-2021 mengalami fluktuasi harga kecenderungan meningkat, signifikan dengan dinamika lingkungan ekonomi baik global maupun nasional yang berubah-ubah, serta transaksi perdagangan saham selama periode empat tahun tersebut volume transaksinya di BEI meningkat, meskipun terjadi wabah penyakit covid-19, bencana alam seperti banjir bandang, pertumbuhan ekonomi nasional mengalami penurunan tajam serta kebijakan pemerintah dalam menormalkan perekonomian seperti Amerika Serikat (USA) akan menerapkan kebijakan tapering, sehingga kondisi ini mempengaruhi keputusan para investor BEI dalam melakukan pembelian dan penjualan saham.
The Effect of Organizational Commitment, Employee Engagement and Training on Employee Performance of Energy Supply Chain Company Syech Idrus; Ismuhadi; Musran Munizu; Pipin Sri Sudewi; Abdurohim
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 4 (2023): Agustus 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i4.1267

Abstract

This study's goal is to investigate the effects of employee training and engagement on workers' performance, with organizational commitment acting as a bridging variable. Data for this study was gathered quantitatively from employees in one of supply chain company in Indonesia. Employing a probability sampling approach as a sample technique. Path analysis was employed as a data analysis approach in this study with the use of the analytic program SPSS. The study's findings include a significant positive relationship between employee engagement and organizational commitment, a significant positive relationship between employee engagement and training, a significant positive relationship between employee engagement and training, and a significant positive relationship between employee engagement and employee performance. Training has a very favorable impact on staff performance. Organizational commitment has an impact on employees' performance. Organizational commitment, training, and employee engagement all have an impact on employee performance. This study is anticipated to be utilized as a resource for thought, the sharing of concepts, and the introduction of alternative solutions to issues in businesses pertaining to employee engagement and training that are beneficial in enhancing It is anticipated that this will enhance worker performance and eventually aid in the accomplishment of corporate objectives.
Asian Stock Index Price Prediction Analysis Using Comparison of Split Data Training and Data Testing Baharman Supri; Rudianto; Abdurohim; Badriatul Mawadah; Helmi Ali
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 4 (2023): Agustus 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i4.1339

Abstract

This study implements stock index price predictions using the LSTM method, where one of the processes in data management before running with the LSTM method is data split. This study also looks for the most appropriate split data ratio in predicting stock index prices to minimize error rates and differences in forecasted prices and original prices because in previous studies there were several rules of thumb in dividing data, so it is necessary to compare the most appropriate ratios in this research. Based on the evaluation process, the error value was found from nine split data ratios that were run by five ratios which produced a predictive graph line shape that resembled the validation line. Three datasets, namely split data ratios of 80:20, 70:30, and 60:40, are the ratios that get the lowest error values based on the RMSE, MSE, MAPE, and MAE values in the five stock index datasets. The three ratios are then compared again by looking at the average percentage difference between the validation price and the predicted price for the next working day, and it is found that the ratio of 80:20 is the most suitable split data ratio for predicting the stock index price for the next working day, with a level of difference in the average value between the original price and the predicted price on the stock index of 1.3%. While the ratio of 70:30 has an average predicted value of five stock index datasets of 1.9% and a ratio of 60:40 of 1.8%.
Analysis of the Effect of Work Meaning and Work Totality on Work-Life Balance of Female Workers in Capital Cities in Indonesia Ratnawita Ratnawita; Ade Risna Sari; KMT Lasmiatun; Fatimah Malini Lubis; Abdurohim
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 4 (2023): Agustus 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i4.1365

Abstract

This research aims to elucidate the impact of the entirety of employment and the significance of employment on the equilibrium between work and personal life in female employees. The participants in this study consist of 300 married, full-time female employees in various major cities in Indonesia. For this investigation, a quantitative methodology is used. Through the usage of the Google Form link, data is indirectly collected online. Through confirmatory factor analysis (CFA), each measuring device's concept validity is examined using the Lisrel 8.70. Multiple regression analysis methods are used with SPSS's assistance to test the study hypothesis. The purposive sampling method makes use of non-probability sampling. The study's results show that the combined impact of work significance (genuineness, self-efficacy, self-worth, purpose, belongingness, transcendence, culture, and interpersonal understanding) and work entirety (enthusiasm, dedication, and flexibility) on work-life balance exceeds 50%. Commitment, sincerity, and self-efficacy are the factors that have a substantial impact on work-life balance.