Articles
<![CDATA[PELATIHAN PENGELOLAAN KEUANGAN KELUARGA PADA IBU-IBU DI KECAMATAN LUBUK PAKAM ]]>
<![CDATA[Irna Triannur Lubis]]>;
<![CDATA[Etty Harya Ningsi]]>;
<![CDATA[Lambok Manurung]]>
<![CDATA[ Nusantara Hasana Journal Vol. 4 No. 3 (2024): Nusantara Hasana Journal, August 2024 ]]>
Publisher : <![CDATA[Yayasan Nusantara Hasana Berdikari ]]>
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DOI: 10.59003/nhj.v4i3.1527
<![CDATA[Family financial management is an essential skill that directly contributes to household welfare, especially among housewives who act as family financial managers. This community service activity aims to improve the literacy and skills of mothers in Lubuk Pakam District in managing family finances wisely and sustainably. The implementation methods include participatory education, direct training, and simple household financial recording simulations carried out interactively. The results of the activity showed a significant increase in participants' understanding of the basic concepts of financial management, including budgeting, recording expenses, and savings planning. In addition, this training succeeded in encouraging changes in financial behavior towards a more rational and planned direction. This activity proves that financial literacy-based empowerment has great potential in supporting family economic resilience at the community level. The implications of this activity can be used as a model for similar interventions in other areas with comparable socio-economic characteristics.]]>
<![CDATA[The Role of Social Media in Increasing Umkm Sales in the Digital Era of Deli Serdang Regency ]]>
<![CDATA[Manurung, Lambok]]>;
<![CDATA[Widodo, Slamet]]>;
<![CDATA[Ningsi, Etty Harya]]>
<![CDATA[ Sinergi International Journal of Management and Business Vol. 3 No. 3 (2025): August 2025 ]]>
Publisher : <![CDATA[Yayasan Sinergi Kawula Muda ]]>
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DOI: 10.61194/ijmb.v3i3.817
<![CDATA[This study aims to analyze the role of social media in increasing sales of Micro, Small, and Medium Enterprises (MSMEs) in Deli Serdang Regency in the digital era. This study uses a quantitative approach with a survey method of 30 MSME actors who actively use social media as a means of promotion. The research instrument is a questionnaire that measures the frequency of social media use, the type of platform used, the level of interaction with customers, and its impact on sales. The results of a simple linear regression analysis show that the use of social media significantly affects the increase in MSME sales (R² = 0.72; p <0.01). These findings indicate that social media such as Instagram, TikTok, and Facebook play an important role in expanding market reach, creating brand awareness, and increasing consumer engagement. This study recommends the need for continuous digital literacy training and collaboration between local governments and social media platforms to optimally support the digital transformation of MSMEs.]]>
<![CDATA[PELATIHAN PENGELOLAAN KEUANGAN UNTUK MENINGKATKAN KEMAMPUAN MENGELOLA UTANG DAN INVESTASI DI KALANGAN MASYARAKAT ]]>
<![CDATA[Etty Harya Ningsi]]>;
<![CDATA[Tri Auri Yanti]]>;
<![CDATA[A’an Nurhadi]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 14 No 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[LPPM UNINUS ]]>
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DOI: 10.30999/jpkm.v14i2.3420
<![CDATA[The issue of financial management, particularly in terms of debt and investment, presents a significant challenge for many individuals in Indonesia. A large portion of the population lacks sufficient understanding of personal finance, debt, and investment management, which leads to long-term financial difficulties. This study aims to implement financial management training focused on debt and investment management, with the goal of improving the community's ability to manage finances more wisely and effectively. The training was conducted in Lubuk Pakam District, with participants from diverse backgrounds. The results of the training showed a significant improvement in participants' understanding of healthy debt management strategies and the fundamentals of profitable investment. It is expected that this training will have a positive impact on the long-term economic well-being of the community.]]>
<![CDATA[Pelatihan Strategis Pemasaran dalam Meningkatkan Pendapatan CV. Biru Utama ]]>
<![CDATA[Lambok Manurung]]>;
<![CDATA[Etty Harya Ningsi]]>;
<![CDATA[Slamet Widodo]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 14 No 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[LPPM UNINUS ]]>
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DOI: 10.30999/jpkm.v14i2.3444
<![CDATA[Strategi pemasaran yang efektif dan efisien memiliki peran penting dalam meningkatkan keberlangsungan usaha, khususnya pada CV. Biru Utama yang bergerak di bidang leveransir. Saat ini, pemasaran yang dilakukan masih bersifat konvensional dengan hasil penjualan yang stagnan. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan dan bimbingan terkait konsep strategi pemasaran modern, termasuk analisis situasi dan pemanfaatan media sosial. Pelatihan dilakukan melalui metode ceramah, diskusi, dan praktik langsung yang melibatkan tiga akademisi dari Universitas Battuta. Materi yang diberikan meliputi prinsip dasar manajemen strategis, konsep pemasaran 4P, serta simulasi pemasaran digital. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan peserta dalam mengaplikasikan strategi pemasaran yang sesuai dengan standar manajemen. Antusiasme peserta tercermin dari banyaknya pertanyaan dan diskusi selama pelatihan berlangsung. Implementasi strategi pemasaran yang lebih baik diharapkan dapat meningkatkan volume penjualan, memperluas pangsa pasar, dan mendukung pertumbuhan usaha CV. Biru Utama di masa mendatang. Keberhasilan kegiatan ini menjadi dasar untuk melanjutkan program serupa di perusahaan lain.]]>
<![CDATA[Penguatan UMKM Melalui Penerapan Manajemen Organisasi di Deli Serdang ]]>
<![CDATA[Lambok Manurung]]>;
<![CDATA[Etty Harya Ningsi]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 15 No 1 (2025): Juli 2025 ]]>
Publisher : <![CDATA[LPPM UNINUS ]]>
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DOI: 10.30999/jpkm.v15i1.3695
<![CDATA[Pengabdian masyarakat ini dilatarbelakangi oleh rendahnya pemahaman sebagian masyarakat Deli Serdang terhadap peran strategis UMKM dalam mendorong pertumbuhan ekonomi daerah. Tujuan kegiatan ini adalah untuk meningkatkan pengetahuan masyarakat tentang kontribusi UMKM dalam pembangunan ekonomi lokal serta menggali peluang usaha yang dapat dikembangkan di wilayah tersebut. Kegiatan dilakukan melalui metode ceramah, diskusi, demonstrasi, simulasi, dan observasi. Materi pelatihan mencakup pengenalan konsep UMKM, peran manajemen organisasi dalam pengembangan usaha, serta akses pendanaan untuk memulai dan mengembangkan usaha. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap struktur usaha kecil, potensi pengembangan usaha berbasis lokal, serta strategi mendapatkan dukungan modal usaha. Program ini diharapkan mampu menumbuhkan semangat kewirausahaan masyarakat dan mendorong pertumbuhan UMKM yang berkelanjutan di Deli Serdang.]]>
<![CDATA[The influence of UMKM service and product quality on tourist satisfaction ]]>
<![CDATA[Manurung, Lambok]]>;
<![CDATA[Ningsi, Etty Harya]]>;
<![CDATA[Widodo, Slamet]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v13i2.382
<![CDATA[Tourist satisfaction is influenced not only by the attractions of a destination but also by the quality of services and products offered by local Micro, Small, and Medium Enterprises (MSMEs). However, limited attention has been given to how MSME performance affects tourist perceptions. This study aims to examine the influence of service quality and product quality of MSMEs on tourist satisfaction in several tourist destinations in North Sumatra, Indonesia. A quantitative research method was employed, using a survey approach with 150 respondents who had direct experience with local MSMEs. The data were analyzed using multiple regression analysis. The results indicate that both service quality and product quality have a significant positive effect on tourist satisfaction (p < 0.05), with a coefficient of determination (R²) of 0.68. These findings support the SERVQUAL and customer satisfaction theories, highlighting that modern tourists evaluate their travel experience not only through attractions but also through interactions with local businesses. The study recommends strengthening MSME capacity through improved service delivery, innovation of culture-based products, and the digitalization of marketing and transactions to enhance the competitiveness of tourism destinations.]]>
<![CDATA[The Effect of Digital Literacy on Students’ Understanding of Professional Ethics in Accounting ]]>
<![CDATA[Ningsi, Etty Harya]]>;
<![CDATA[Utomo, Langgeng Prayitno]]>;
<![CDATA[Kurniawan, Setia Budi]]>;
<![CDATA[Safriliana, Retna]]>;
<![CDATA[Assih, Prihat]]>
<![CDATA[ Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/neraca.v20i2.19828
<![CDATA[This study aims to examine the effect of digital literacy on students’ understanding of professional ethics in the field of accounting. As technological advancements increasingly shape the accounting profession, the ability to use digital tools responsibly has become essential for future accountants. This research employs a quantitative approach using a survey method, with data collected from accounting students at Battuta University. The sample was selected using purposive sampling, and responses were analyzed using multiple linear regression analysis. The results indicate that digital literacy has a significant positive effect on students’ understanding of professional ethics. Students with higher levels of digital competence tend to demonstrate greater awareness of ethical standards, particularly in the context of data integrity, digital communication, and responsible use of accounting software. The findings suggest the importance of integrating digital literacy development into accounting education curricula to strengthen ethical awareness in the digital era.]]>
<![CDATA[EDUKASI LITERASI KEUANGAN DALAM COMMUNITY SERVICE SEBAGAI STRATEGI PENINGKATAN AKSES MOBILITY BERKREDIT ]]>
<![CDATA[Ningsi, Etty Harya]]>;
<![CDATA[Yanti, Tri Auri]]>;
<![CDATA[Nurhadi, A'an]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Aufa (JPMA) Vol. 7 No. 2 (2025): Vol. 7 No 2 Agustus 2025 ]]>
Publisher : <![CDATA[Universitas Aufa Royhan Di Kota Padangsidipuan ]]>
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DOI: 10.51933/jpma.v7i2.2021
<![CDATA[Low financial literacy remains a major barrier to public access to credit-based mobility services, particularly among lower-middle-income communities. This community service initiative was carried out in response to the need for applicable and contextual financial education aimed at enhancing individuals' ability to make informed financial decisions. The activities were implemented using a participatory educational approach, involving training sessions, financial management simulations, and focused group discussions within the UNISZA student community located at UMN Al Wasliyah. The results indicate an increase in participants' understanding of key financial literacy concepts such as budgeting, credit risk assessment, and vehicle financing strategies. In addition, participants exhibited greater enthusiasm and confidence in accessing mobility credit schemes. These findings suggest that an educational approach in community service can serve as an effective strategy to bridge the gap in access to mobility credit. In conclusion, financial literacy instilled through this community engagement program has the potential to empower communities to improve their quality of life through more inclusive and sustainable mobility access.]]>
<![CDATA[INTEGRASI GREEN FINANCE TERHADAP NILAI PERUSAHAAN : PERSPEKTIF SEKTOR PERBANKAN DI INDONESIA ]]>
<![CDATA[Ningsi, Etty Harya]]>;
<![CDATA[Manurung, Lambok]]>;
<![CDATA[Rizki, Mela Novita]]>
<![CDATA[ Jurnal Ekonomi Bisnis Manajemen Prima Vol. 5 No. 2 (2024): Jurnal Ekonomi Bisnis Manajemen Prima ]]>
Publisher : <![CDATA[JEBIM Prima ]]>
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DOI: 10.34012/jebim.v5i2.4771
<![CDATA[In a business context, the concept of sustainability leads to the development of socially and environmentally responsible business practices, including efficient use of resources, responsible management of waste and emissions, protection of human rights, and involvement in sustainability initiatives and programs. The purpose of this study is to determine the effect of integrating green finance on firm value in the banking sector in Indonesia. The research object used in this study is a banking company listed on the Indonesia Stock Exchange for the 2020-2022 period. In this study, it was found that there were 46 banking companies listed on the Indonesia Stock Exchange, but not all of these companies were sampled. Multiple linear regression analysis is an analysis used to see the effect of the independent variables on the dependent variable. This analysis also provides an overview of the direction of the relationship between the dependent variable and the independent variable. This study shows the results that the majority have no significant effect and also based on the discussion of this study it can be concluded that the integration of green finance does not have a significant effect on firm value so that the results of this test are not in accordance with the first hypothesis which assumes that the integration of green finance has a positive effect to company value.]]>
<![CDATA[Integration Green Accounting and Firm Value on Financial Performance ]]>
<![CDATA[Etty Harya Ningsi]]>;
<![CDATA[Manurung, Lambok]]>;
<![CDATA[Lubis, Irna Triannur]]>;
<![CDATA[Widodo, Slamet]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v7i2.869
<![CDATA[Effective green accounting practices can improve a company's image in the eyes of consumers and investors, which in turn can influence company value. Additionally, positive perceptions of firm value can result in lower costs of capital and better access to financial resources, which can ultimately strengthen financial performance. This research aims to determine the effect of the integration of green accounting and firm value on financial performance. This research analyzes manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. The type of research used is quantitative research. The data used is secondary data from the company's annual report. The sample in this research was 35 manufacturing companies listed on the Indonesia Stock Exchange consecutively in 2021-2023. The sampling technique in this research used purposive sampling. The data analysis technique used is path analysis using the eviews 10 program. The research results show that green accounting has no effect on financial performance, firm value has a positive effect on financial performance, and green accounting and firm value have a positive effect on financial performance. Therefore, by integrating green accounting and corporate value in financial performance analysis, companies can gain a more holistic understanding of their environmental impact, investor perceptions, and overall financial health. This can help them identify opportunities to increase efficiency, minimize environmental risks and create long-term, sustainable value for all stakeholders.]]>
