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All Journal Majalah Ilmiah Warta Dharmawangsa Jurnal Ekuivalensi Jurnal Ilmiah Manajemen Kesatuan International Journal on Social Science, Economics and Art Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Bina Bangsa Ekonomika Journal of Finance Integration and Business Independence
Tyus Windi Ayuni
Politeknik Unggul LP3M
Religion Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALYSIS OF PROVINCIAL INSPECTORATE ROLE AS INTERNAL GOVERNMENT AUDITOR IN INCREASING THE QUALITY OF LOCAL FINANCIAL REPORTS AND ITS OBJECTIVE IN AUDIT (Case Study Of North Sumatera Government) Tyus Windi Ayuni
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine this is for knowing the role played by the Inspectorate Body North Sumatra Province for operating function in increasing the quality report finance, for knowing factor obstacles encountered by Inspectorate North Sumatra Province in increasing the quality report finance, and for knowing the sharia audit review in the role of the inspectorate as an internal auditor . technique _ data collection used in this research using Observation Techniques ( Observation ) where the observation is describing the setting being studied, the activities that take place, the people involved in the activity, and the meaning of the event seen from the perspective of those seen in the observed event (Bi Rahmani, 2016). Research results show that the role of the internal auditor of the Inspectorate North Sumatra province is influential and significantly positive in increasing quality report finance government where an Adjusted R square of 0.635 indicates that 63.5% of the role of internal audit is influential to quality report finance government whereas of 36.5% explained by other factors that are not researched in this study.
BRANDING DAN LABELING SEBAGAI UPAYA STRATEGI PEMASARAN PRODUK UMKM BINAAN DI KOTA MEDAN Ratih Amelia; Tyus Windi Ayuni; Nasib Nasib
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.609

Abstract

This study investigates the influence of branding and labelling on the marketing strategy of fostered MSME products in Medan City. This type of research is quantitative research. The population in this study is the number of micro businesses as many as 1,590-business units or equivalent to 92.60% of the total number of fostered MSMEs in Medan City. The sample in this study uses a simple random sampling technique and totals 319 MSME actors who are the sample of this study. The results of the study show that branding has a positive and partially significant influence on the marketing strategy of MSMEs, by increasing brand recognition, consumer trust, product added value, and competitiveness in the market. Labelling has also been proven to have a positive and significant influence, helping to differentiate products from competitors, increase consumer confidence in product quality, and meet applicable regulatory standards. Simultaneously, branding and labelling together have a significant impact on the marketing strategy of MSMEs in Medan City. The implication of this study is the need to focus on managing a strong brand identity and implementing proper labeling as a strategy to increase sales, customer loyalty, and the competitiveness of MSMEs. Advice for Medan MSME players includes training and mentoring in better business strategies, based on market needs analysis, sales data, and competitor strategies to achieve sustainable growth and improve their marketing performance
Adopsi Financial Technology Dan Implikasinya Terhadap Literasi Keuangan Di Kalangan Gen Z Hastuty Hs, Widy; Hou, Amin; Rivai, Ahmad; Windi Ayuni, Tyus; Harianto, Adi
JURNAL EKUIVALENSI Vol. 10 No. 2 (2024): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/grfshr56

Abstract

Advancements in information technology, heightened utilization of digital devices, and the demand for more efficient financial services have elevated Financial Technology (FinTech) to prominence within the financial industry. Due to the extensive utilization of smartphones and internet access, Generation Z depends on FinTech applications for financial requirements, including expenditure management, investment, and everyday transactions. The millennial generation has a predisposition for digital solutions due to their simplicity, adaptability, and rapidity of service. Consequently, it is crucial to comprehend the degree to which FinTech adoption enhances Gen Z's financial literacy. This study examines the correlation between FinTech utilization and enhanced financial literacy as a means to cultivate a financially astute generation in the digital age. This research utilized a quantitative methodology and comprised 100 Gen Z participants residing in Medan City, as established using the Slovin formula. The findings indicate that FinTech positively and significantly influences Gen Z's financial literacy, evidenced by a coefficient of determination (R²) of 0.722, or 72%. FinTech accounts for 72% of the variance in financial literacy among Gen Z, with other unexamined factors affecting the remaining 28%.
Upaya Meningkatkan Kinerja Pemerintah Desa Melalui Kompetensi Pemerintah Desa Dan Komitmen Organisasi (Studi Kasus Pasa Desa di Kecamatan Sunggal) Ayuni, Tyus Windi; Hou, Amin; Nazah, Khairatun; Harianto, Adi; Djohan, Deva
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 5 No 1 (2025): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2025
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v5i1.496

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi pemerintah desa dan komitmen organisasi terhadap kinerja pemerintah desa, dengan studi kasus di desa-desa yang ada di Kecamatan Sunggal. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif asosiatif. Populasi penelitian mencakup desa-desa di Kecamatan Sunggal, dengan total 17 desa. Teknik pengambilan sampel yang digunakan adalah sampel jenuh dalam metode Non-Probability Sampling. Responden penelitian berjumlah 51 orang yang terdiri dari kepala desa, sekretaris, dan bendahara dari masing-masing desa. Data dikumpulkan melalui kuesioner yang dibagikan langsung kepada responden. Analisis data dilakukan menggunakan SEM PLS (Structural Equation Modeling-Partial Least Square). Hasil penelitian menunjukkan bahwa: 1) Kompetensi Pemerintah Desa berpengaruh positif dan signifikan terhadap kinerja pemerintah desa di Kecamatan Sunggal. 2) Komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja pemerintah desa di Kecamatan Sunggal. 3) Kompetensi Pemerintah Desa dan komitmen organisasi secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja pemerintah desa di Kecamatan Sunggal.
Kontribusi Customer Relationship Management terhadap Retensi Pelanggan: Kasus pada Coffeeshop Saga Kahwa Amelia, Ratih; Windi Ayuni, Tyus; Hou, Amin; Harnjo, Eddy; Bhastary, Manda Dwipayani
JURNAL EKUIVALENSI Vol. 11 No. 1 (2025): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/0dwd2145

Abstract

This study supposed to analyze the contribution of Customer Relationship Management (CRM) to customer retention in independent coffee shop businesses, using Coffeeshop Saga Kahwa as a case study. Amidst intense competition and the challenge of maintaining customer loyalty, CRM implementation becomes a crucial strategy to drive repeat visits and build long-term customer relationships. The research applies a quantitative approach with Structural Equation Modeling–Partial Least Square (SEM-PLS) as the analytical technique. CRM is measured through four dimensions: customer orientation, technology-based CRM, knowledge management, and service quality, while customer retention is evaluated based on indicators of loyalty and repurchase intention. The results show that all four CRM dimensions have a positive and significant effect on customer retention, with an R Square value of 0.803, indicating strong combined influence. These findings imply that the strategic application of CRM, even at the small business level such as independent coffee shops, can significantly enhance customer loyalty and business competitiveness.
ANALISIS PENERAPAN AKUNTANSI PADA USAHA PENJAHIT PAKAIAN KHAIRA RUMAH JAHIT Nazah, Khairatun; Ayuni, Tyus Windi
Jurnal Warta Dharmawangsa Vol 19, No 3 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i3.6359

Abstract

Penelitian ini bertujuan untuk mengevaluasi bagaimana praktik akuntansi diterapkan dalam usaha mikro, kecil, dan menengah (UMKM), dengan studi kasus pada Khaira Rumah Jahit, sebuah bisnis rumahan yang bergerak di bidang jasa penjahitan pakaian. Masih banyak UMKM di Indonesia yang belum menerapkan sistem akuntansi secara tepat, sehingga menyulitkan pemilik usaha dalam memantau kondisi keuangan secara menyeluruh. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode pengumpulan data melalui wawancara, observasi langsung, serta dokumentasi. Temuan menunjukkan bahwa proses pencatatan keuangan di Khaira Rumah Jahit masih sangat sederhana dan belum mengacu pada prinsip-prinsip akuntansi yang lazim digunakan, bahkan seringkali lupa mencatat. Kondisi ini berdampak pada terbatasnya informasi keuangan yang dapat digunakan sebagai dasar pengambilan keputusan bisnis, dan kondisi ini menyulitkan usaha untuk berkembang. Oleh karena itu, dibutuhkan pelatihan serta pendampingan dalam menyusun laporan keuangan sederhana agar usaha dapat dikelola secara lebih profesional dan terarah.
The Effect of Internal Audit and Wishtleblowing System on Fraud prevention at PT. PLN (Persero) UP3 Binjai Windi Ayuni, Tyus; Hou, Amin; Razaq, Mhd Restu
Journal of Finance Integration and Business Independence Vol. 1 No. 1 (2024): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i1.10

Abstract

This study aims to analyze the effect of internal audit and whistleblowing system on fraud prevention in PT. PLN (Persero) UP3 Binjai. Fraud is a serious problem that can harm a company financially and reputationally. The method used in this study is a quantitative approach with data collection through questionnaires distributed to employees at PT. PLN (Persero) UP3 Binjai. Data analysis was performed using multiple linear regression to test the hypothesis.The results showed that internal audits have a positive and significant effect on fraud prevention, which means that the better the implementation of internal audits, the lower the likelihood of fraud. In addition, the whistleblowing system is also proven to contribute to fraud prevention by providing a channel for employees to report fraudulent actions without fear of retaliation. The study concluded that the combination of an effective internal audit and a good whistleblowing system can significantly reduce the risk of fraud in the company
Business Performance Model of Micro, Small and Medium Enterprises (MSMEs) in Reducing Poverty Rates Ayuni, Tyus Windi; Bhastary, Manda Dwipayani; Sari, Devi Purnama; Amelia, Ratih; Nasib, Nasib
International Journal on Social Science, Economics and Art Vol. 15 No. 2 (2025): August: Social Science, And Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v15i2.780

Abstract

Business performance of Micro, Small, and Medium Enterprises (MSMEs) is crucial in reducing poverty rates in a region. This is because business performance is believed to create jobs, increase community income, and drive local economic growth. There are three factors that influence the business performance of MSMEs: product innovation, digitalization or technology utilization, and marketing strategies. The urgency of this research stems from the absence of a business performance model for MSMEs aimed at reducing poverty rates in Langkat Regency. The objectives of this study are to identify the potential and challenges of MSMEs, formulate development strategies for MSMEs, and develop a business performance model based on innovation, digitalization, and marketing strategies to reduce poverty rates. The method used in this study is quantitative with Structural Equation Modeling (SEM) analysis. The results of the analysis are expected to contribute to the development of an effective business performance model for MSMEs in reducing poverty. From the study results, it was found that adjustments are needed to the model design developed in the previous study. Based on primary questionnaire data from 50 MSMEs in Langkat Regency, it was found that the factors influencing MSME business performance in Langkat Regency contribute to reducing poverty rates.
The Effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on Financial Distress Hou, Amin; Chaniago, Sabaruddin; Kawuri, Sri; Ayuni, Tyus Windi; Anggraini, Dwi Pertiwi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4155

Abstract

The banking sector is a key driver of economic growth and financial stability, but it remains exposed to various risks that can lead to financial distress. Early detection using financial ratio analysis is therefore essential to strengthen resilience and protect stakeholder confidence. This study aims to examine the impact of financial ratios on financial distress. This study analyzes the current ratio, debt to equity ratio, and return on assets. The employed study methodology is a quantitative technique utilizing secondary data obtained from financial reports. Data were evaluated by multiple linear regression to ascertain both partial and simultaneous impacts of financial ratios on financial hardship. The findings indicate that current ratio, debt equity ratio, and return on assets significantly influence financial strain to some extent. Concurrent testing indicates that the three independent factors collectively exert a significant impact on financial hardship, with a determination coefficient of 75.9%. These findings affirm that effective management of liquidity, debt composition, and profitability is essential in mitigating the risk of financial distress within the banking industry. Practically, banks should actively manage liquidity, debt, and profitability to prevent financial distress.
Co-Authors Adi Harianto Amin Hou Anggraini, Dwi Pertiwi Chaniago, Sabaruddin Djohan, Deva Harnjo, Eddy Kawuri, Sri Manda Dwipayani Bhastary Mhd Restu Razaq Razaq Nasib Nazah, Khairatun Ratih Amelia, Ratih Rivai, Ahmad Sari, Devi Purnama Widy Hastuty HS