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All Journal Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT Martabe : Jurnal Pengabdian Kepada Masyarakat Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik eCo-Buss Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK INFOKUM Jurnal Ekonomi Bisnis Manajemen Prima Accounting and Business Journal Nusantara Hasana Journal PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat Aufa (JPMA) International Journal of Applied Finance and Business Studies eCo-Fin NEAR: Jurnal Pengabdian kepada Masyarakat Journal of Innovation and Sustainable Empowerment Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) DEVOTE: Jurnal Pengabdian Masyarakat Global Sinergi International Journal of Management and Business Kajian Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Innovative and Creativity Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Brilliant International Journal of Management and Tourism Pengabdian Deli Sumatera
Etty Harya Ningsi
Universitas Battuta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Digital Financial Management of MSMEs: The Impact of Financial Literacy and Financial Technology Irna Triannur Lubis; Ningsi, Etty Harya; Manurung, Lambok; Widodo, Slamet
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.870

Abstract

Financial management is important for everyone, including MSMEs. In order to avoid financial problems, MSMEs must have good financial management skills. This research aims to test financial literacy and fintech in financial management and lifestyle to moderate the relationship between these three variables. This study uses a quantitative approach. The number of samples used was 125 using purposive sampling technique. The data collection technique uses questionnaires. This research uses the Partial Least Square method with SmartPLS 4 software as material for analyzing research data. The findings of this research show that financial literacy and fintech have a positive and significant effect on financial management. MSMEs that have a good understanding of financial literacy will be able to manage their finances by paying their obligations on time, knowing the types and products of insurance, understanding the world of investment, and having a good understanding of the basics of financial literacy. This will also get better. The convenience provided by fintech minimizes risk and allows users to benefit from financial management in both saving and investment activities. Lifestyle has no effect on moderating the relationship between financial literacy and fintech. This is possible because there is a gender gap among respondents.
EDUKASI PERHITUNGAN HARGA POKOK PENJUALAN DALAM MENETAPKAN HARGA JUAL BARANG DAGANG Harya Ningsi, Etty; Lambok Manurung
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 13 No 2 (2023): Desember 2023
Publisher : LPPM UNINUS

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Abstract

This service provides education to the public regarding economic literacy among business actors, especially in terms of calculating the cost of goods sold (HPP) to determine the selling price of merchandise. The specific target of implementing this community service is to help people gain inadequate economic literacy. This often becomes an obstacle for the industry in managing business efficiently and is less profitable. The scope of service activities includes how to produce goods and services to strengthen the economy encourage business growth and create jobs. This service is carried out by educating the public on the basic concepts of calculating HPP, including raw material costs, labor costs, and overhead costs. Apart from that, an understanding of pricing strategies based on COGS is also provided to ensure decent profits. Keywords:  Cost of Goods Sold, Economics, Education, COGS 
EDUKASI STRATEGI BAURAN PROMOSI UMKM UD KREASI LUTVI Lambok Manurung; Etty Harya Ningsi
JURNAL PENGABDIAN KEPADA MASYARAKAT Spesial Issue
Publisher : LPPM UNINUS

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Abstract

A company must always stay updated and creative to remain competitive with other businesses that release similar and substitute products. This requires management that can effectively manage the business. It's important to retain existing consumers or customers and prevent them from switching to other businesses. Companies are required to better understand all the needs and desires of consumers and must be able to create products that meet those needs. Additionally, good marketing is also necessary. Effective marketing can increase sales and capture market share. When this is achieved, the company can ensure maximum profit. However, if the marketing efforts are incorrect or insufficient, it will result in decreased sales, impacting the company's revenue. To increase market share, companies need to implement competitive strategies using the Promotion Mix Strategy. This strategy is used by companies to understand the strengths, weaknesses, opportunities, and threats they face to increase market share and attract more customers, as customers are the lifeblood of any company. This is essential due to the intense competition among companies in the same industry, prompting business owners to devise strategies that can increase their market share and attract more customers to ensure the company's sustainability. Based on the results of the SWOT analysis, the promotion mix strategy can be applied at UD. Kreasi Lutvi includes: building partnerships with online agents, prioritizing electronic advertising media, expanding market share, improving product quality, and enhancing the quality of human resources in the Marketing field. Keywords: Customer, Increase, Promosi, Strategi,
Sosialisasi Dampak Ekonomi dari Pengembangan Pariwisata di Kota Pari, Serdang Bedagai, Sumatera Utara Slamet Widodo; Lambok Manurung; Etty Harya Ningsi
JURNAL PENGABDIAN KEPADA MASYARAKAT Spesial Issue Oktober 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i2.3405

Abstract

Sosialisasi dampak ekonomi kepada warga kota Pari menggunakan data dan hasil dari penelitian ini yang dimana bertujuan untuk menganalisis dampak ekonomi dari pengembangan pariwisata di Kota Pari, Serdang Bedagai, Sumatera Utara. Studi ini menggunakan pendekatan kualitatif dan kuantitatif untuk mengukur dampak langsung, tidak langsung, dan induksi dari kegiatan pariwisata. Data diperoleh melalui wawancara mendalam, survei, dan studi literatur. Hasil penelitian menunjukkan bahwa pengembangan pariwisata telah memberikan kontribusi signifikan terhadap peningkatan pendapatan masyarakat lokal, penciptaan lapangan kerja, dan perkembangan infrastruktur. Namun, terdapat juga dampak negatif seperti peningkatan biaya hidup dan kerusakan lingkungan.
IMPLEMENTASI STANDAR AKUNTANSI DALAM PRAKTIK LAPORAN KEUANGAN PADA PT. WIJAYA KESUMA SEGARA Harya Ningsi, Etty; Hastalona, Dina
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.816-821

Abstract

Implementasi standar akuntansi dalam praktik penyusunan laporan keuangan merupakan hal yang krusial bagi setiap entitas bisnis guna memastikan transparansi dan keandalan informasi keuangan. Pengabdian ini bertujuan untuk mengkaji proses implementasi standar akuntansi pada PT. Wijaya Kesuma Segara, sebuah perusahaan yang bergerak di bidang eksport-import. Pengabdian dilakukan dengan menganalisis prosedur penyusunan laporan keuangan berdasarkan standar akuntansi yang berlaku, serta mengevaluasi kesesuaian dan kepatuhan perusahaan terhadap regulasi akuntansi yang berlaku. Pelaksanaan kegiatan berjalan tertib dan lancar ditandai dengan antusiasme peserta kegiatan dari awal kegiatan hingga akhir pelaksanaan. Metode yang digunakan meliputi sosialisasi, pelatihan, dan pendampingan dalam penerapan standar akuntansi yang sesuai. Pengabdian masyarakat ini memberikan dampak positif dalam mendukung keberlanjutan operasional dan pertumbuhan perusahaan melalui peningkatan kompetensi dalam manajemen keuangan yang sesuai dengan standar akuntansi yang berlaku.
Analysis of factors affecting the value of property and real estate companies on the Indonesian stock exchange Etty Harya Ningsi; Irna Triannur Lubis; Lambok Manurung
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This research aims to examine the effect of liquidity and leverage on company value. This research uses a sample of property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The research method uses descriptive statistical analysis with a quantitative approach. The data used in this research is secondary data and sampling was carried out using a purposive sampling technique. The number of manufacturing companies in the four years that were the sample for this research was 30 companies. Overall, the sample for this research was 90 financial reports and annual reports. Data analysis techniques use the classic assumption test, multiple linear regression, coefficient of determination, and hypothesis testing (F test and t test). Testing was carried out using the Statistical Product and Service Solution (SPSS) software program. The results of this research show that liquidity affects company value. Leverage has no effect on company value. Simultaneously liquidity and leverage influence company value.
Product quality, price, and service quality on customer satisfaction analysis at Ananta Photo Medan Lambok Manurung; Etty Harya Ningsi
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This study aims to assess and analyze how product quality (X1), price (X2), and service quality (X3) impact customer satisfaction (Y) at Ananta Photo. The research involved 100 participants and employed questionnaire-based data collection. Statistical analysis was conducted using SPSS 23.0 for Windows, including classic assumption tests, multiple linear regression analysis, and hypothesis testing. The results yielded a regression equation: Y = 0.146 + 0.160X1 + 0.209X2 + 0.150X3. Findings revealed that product quality (X1) has a partially positive and significant influence on customer satisfaction (Y) at Ananta Photo, as indicated by a t-value (2.215) > t-table (1.66571) and sig (0.030) < 0.05. Similarly, price (X2) and service quality (X3) also showed partial positive and significant effects on customer satisfaction (Y). The simultaneous examination of these variables indicated a significant positive impact on customer satisfaction (Y) at Ananta Photo. The coefficient of determination reached 0.669, suggesting that 66.9% of the variability in customer satisfaction (Y) can be explained by the independent variables, while the remaining 34.1% is influenced by other factors not examined in the study.
Pemberdayaan PKK dalam Rangka Tertib Administrasi dan Tata Kelola Keuangan TPKK Medan Petisah Etty Harya Ningsi; Lambok Manurung; Selvi Aristantya
Journal of Innovation and Sustainable Empowerment Vol. 4 No. 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v4i2.139

Abstract

Pemberdayaan Tim Penggerak PKK Kecamatan Medan Petisah merupakan langkah strategis dalam memperkuat kapasitas kelembagaan berbasis komunitas, khususnya dalam hal tertib administrasi dan tata kelola keuangan yang akuntabel. Permasalahan utama yang dihadapi adalah rendahnya pemahaman anggota TP-PKK terhadap penyusunan laporan keuangan, pengelolaan anggaran, serta pengarsipan administrasi organisasi yang sesuai standar. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan teknis dan manajerial anggota PKK melalui pendekatan partisipatif. Program dilaksanakan menggunakan metode Participatory Action Research (PAR), yang mencakup asesmen kebutuhan, pelatihan teknis administrasi dan keuangan, workshop tematik, serta pendampingan lapangan yang diikuti dengan monitoring dan evaluasi hasil. Hasil kegiatan menunjukkan peningkatan signifikan pada pemahaman peserta terhadap prinsip transparansi dan akuntabilitas, keterampilan menyusun laporan kegiatan dan keuangan, serta meningkatnya partisipasi masyarakat dalam mengawasi jalannya program. Kegiatan ini juga menghasilkan modul pelatihan dan template laporan keuangan yang dapat direplikasi di wilayah lain. Kesimpulannya, program ini berkontribusi nyata terhadap penguatan tata kelola organisasi perempuan berbasis komunitas dan mendorong terciptanya sistem pengelolaan PKK yang lebih tertib, transparan, dan berkelanjutan di Kecamatan Medan Petisah.
Pendampingan Penyusunan Anggaran dan Pengendalian Biaya bagi UMKM di Era Digital Ningsi, Etty Harya; Manurung, Lambok; Aristantya, Selvi
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Januari 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i1.1001

Abstract

Berkembangnya era digital menuntut pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mampu mengelola keuangan secara lebih efisien dan terencana. Namun, banyak pelaku UMKM masih mengalami kesulitan dalam penyusunan anggaran serta pengendalian biaya yang sistematis. Kegiatan pengabdian masyarakat ini dilakukan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam menyusun anggaran serta melakukan pengendalian biaya melalui pendekatan pelatihan dan pendampingan langsung. Metode pelaksanaan meliputi sosialisasi konsep dasar akuntansi manajemen, praktik penyusunan anggaran, analisis biaya, dan evaluasi hasil kegiatan. Hasil pelaksanaan menunjukkan adanya peningkatan pemahaman peserta terhadap pentingnya anggaran sebagai alat perencanaan dan pengendalian, serta kemampuan mengidentifikasi komponen biaya secara tepat. Kegiatan ini berkontribusi dalam memperkuat kapasitas manajerial dan meningkatkan efisiensi pengelolaan keuangan UMKM di era digital.
Peran Program Pemberdayaan UMKM dalam Meningkatkan Ekonomi Keluarga di Desa Klambir Lima, Kecamatan Hamparan Perak, Kabupaten Deliserdang Lambok Manurung; Etty Harya Ningsi; Slamet Widodo
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 15 No 2 (2025): Desember 2025
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v15i2.4021

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini dilaksanakan di Desa Klambir Lima, Kecamatan Hamparan Perak, Kabupaten Deliserdang dengan tujuan untuk memberdayakan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) agar mampu meningkatkan kapasitas usaha dan pendapatan keluarga. Permasalahan utama UMKM di desa ini mencakup minimnya kemampuan manajemen usaha, rendahnya inovasi produk, kurangnya literasi digital, serta lemahnya pencatatan keuangan sederhana. Metode pelaksanaan kegiatan meliputi survei dan observasi awal, pelatihan dan workshop tematik, pendampingan berkelanjutan, serta evaluasi akhir melalui pre-test, post-test, dan wawancara mendalam. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam kompetensi pelaku UMKM, termasuk peningkatan pengetahuan manajemen usaha sebesar 69%, keterampilan inovasi produk sebesar 75%, dan kemampuan digital marketing mencapai 72%. Dampak kegiatan juga mencakup peningkatan pendapatan keluarga rata-rata 15-25% setelah tiga bulan pelaksanaan pendampingan. Kegiatan PKM ini memberikan kontribusi nyata bagi penguatan ekonomi berbasis desa dan menegaskan pentingnya pemberdayaan UMKM sebagai strategi memperkuat ketahanan ekonomi keluarga.
Co-Authors Andiny, Putri Sabrina A’an Nurhadi Dina Hastalona Fhikry Ahmad H Siregar Fhikry Ahmad H. Siregar Fhikry Ahmad Halomoan Siregar FHIKRY AHMAD HALOMOAN SIREGAR Firrahmi Rizky Grahita Chandrarin Harianto Respati Irma Herliza Rizki IRNA TRIANNUR LUBIS Irna Triannur Lubis istiqomah istiqomah Jenny Zain Jesita Almanna Karsima Delila Br Keliat Lambok Manurung Langgeng Prayitno Utomo MALKIT KAUR Mela Novita Rizki Nurhadi, A'an Prihat Assih Putri Sabrina Andiny PUTRI WAHYUNI Retna Safriliana Ricky Raes Winner Tinambunan Ryan Haslim Selvi Aristantya Setia Budi Kurniawan Setia Budi Kurniawan Silsy Fadya Siti Rahma Dani Slamet Widodo Slamet Widodo Slamet Widodo Sri Wahyuni Tri Auri Yanti Utomo, Langgeng Prayitno Willa Willa Yanti, Tri Auri Yoga Arnanda Saragih Yola Ardillah