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A STRATEGY TO PROMOTE THE COMPETITIVENESS OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSME) DURING THE CONDITION OF COVID 19 PANDEMICS Rahmadani Rahmadani; Jefriyanto Jefriyanto
Jurnal Akuntansi Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.3.197-208

Abstract

The research is aimed to review competitiveness strategies of Micro, Small, and Medium Enterprises (MSME) during the pandemic of Covid 19 to the MSME creative industries of Kp. Pelintahan notably. This research used primary and secondary data and used a descriptive qualitative approach for criticism to analyze the latest problems of MSME creative industries in this pandemic of Covid 19, which used semi-structured interviews, participative observation, and questionnaires for data accumulation technic. Then used AHP (Analytical Hierarchy Process) method and continued with SWOT analysis to formulate a strategy for solving it. The respondence of this research is about ten employees of MSME creative industries Kp. Pelintahan. The result of SWOT analysis is about 0,49 for IFAS and -1,54 for EFAS. Based on SWOT Matrix, the MSME Creative Industries position in Kp. Pelintahan is on 2nd Quadran for rating, which MSME Creative Industries employees of Kp. Pelintahan can take advantage of even a little strength to minimize a terrifying threat. The primary strategy is the Diversification Strategy with their salespeople to market their products MSME Creative Industries Kp. Pelintahan, which the market is reached out of Sumatera except for Lampung.
A STRATEGY TO PROMOTE THE COMPETITIVENESS OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSME) DURING THE CONDITION OF COVID 19 PANDEMICS Rahmadani Rahmadani; Jefriyanto Jefriyanto
Jurnal Akuntansi Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.3.197-208

Abstract

The research is aimed to review competitiveness strategies of Micro, Small, and Medium Enterprises (MSME) during the pandemic of Covid 19 to the MSME creative industries of Kp. Pelintahan notably. This research used primary and secondary data and used a descriptive qualitative approach for criticism to analyze the latest problems of MSME creative industries in this pandemic of Covid 19, which used semi-structured interviews, participative observation, and questionnaires for data accumulation technic. Then used AHP (Analytical Hierarchy Process) method and continued with SWOT analysis to formulate a strategy for solving it. The respondence of this research is about ten employees of MSME creative industries Kp. Pelintahan. The result of SWOT analysis is about 0,49 for IFAS and -1,54 for EFAS. Based on SWOT Matrix, the MSME Creative Industries position in Kp. Pelintahan is on 2nd Quadran for rating, which MSME Creative Industries employees of Kp. Pelintahan can take advantage of even a little strength to minimize a terrifying threat. The primary strategy is the Diversification Strategy with their salespeople to market their products MSME Creative Industries Kp. Pelintahan, which the market is reached out of Sumatera except for Lampung.
PKM PEMBERDAYAAN MASYARAKAT LENTERA FARM MELALUI INOVASI MESIN PENCACAH RUMPUT, PENGOLAHAN KOTORAN HEWAN DAN PENYUSUNAN LAPORAN KEUANGAN DI DESA BANGUN SARI BARU KECAMATAN TANJUNG MORAWA KABUPATEN DELI SERDANG Sebayang, Rihat; Safrida, Eli; Hasibuan, Raya Puspita Sari; Rahmadani, Rahmadani
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 2 (2024): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i2.3793

Abstract

Tujuan Pengabdian PKM ini adalah pemberdayaan masyarakat kecil yang berkeinginan untuk mengembangkan usaha dalam penggemukan ternak kambing. Target khusus adalah pemberdayaan peternakan kambing dalam manajemen pengelolaan ternak kambing melalui mesin pencacah pakan. Saat ini mitra langsung memberikan pakan ternak tanpa mencincang hasil aritan rumputnya, sehingga rumput yang tidak dimakan oleh kambing akan terbuang dengan sia-sia (mubazir). Mitra juga akan diberikan peralatan dan pelatihan fermentasi kotoran kambing menjadikan pupuk organic yang memiliki nilai jual. Selain itu, mitra juga akan diberikan pelatihan pembukuan sederhana menggunakan aplikasi Akuntansi UKM. Metode yang dilakukan adalah survey kepada mitra dengan interview mendalam. Hasil kegiatan adalah mitra mendapatkan 1 unit mesin pencacah rumput yang digunakan sebagai media pengolahan pakan ternak kambing dan juga media sebelum pakan ternak di fermentasi untuk penyediaan pakan ternak yang bergizi untuk kambing dan dapat di simpan sebagai stok pakan bagi ternak kambing. Pelatihan fermentasi pengolahan kotoran kambing menjadi pupuk organik dengan bantuan EM4. Selain itu juga mitra mendapatkan pengetahuan dasar dalam penentuan harga jual kambing dan penyusunan laporan keuangan sederhana.
PKM Pelatihan dan Pendampingan Perhitungan Harga Pokok Produksi dan Pengelolaan Keuangan Serta Peningkatan Penjualan Menggunakan Digital Marketing Rahmadani; Nurhaflah Soraya; Sondang Beatrix Siahaan; Muhammad Asrin Jazuli; Tasya Melati Sulaiman; Dara Anisa; Muhammad Fatih Asykarillah Nasution; Ahmad Luthfi Munawar; Muhammad Yuan Aunhanief; Andini Aura Fachrani
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.2005

Abstract

This community service program aims to solve partner problems related to improving Partners' ability to calculate production costs and simple financial reports. In addition, this PKM activity also provides products to MSMEs in the form of simple programs based on MS. Excel so that it is easier for partners to solve their accounting problems. Another problem that is solved is about the use of technology, namely related to marketing through digital by utilizing social media, marketplaces. This PKM is important for partners to improve their business again and will ultimately be able to increase sales through expanding market share by adding customers by utilizing digital marketing. The targeted output is to improve partner capabilities so that partners become more independent and able to improve financial management, especially in setting production costs that are in accordance with standards and ultimately increasing business sales along with increasing profits and improving the welfare of MSME actors.
Business Plan dan Analisa Strategi Permodalan dalam Upaya untuk Ekspansi Ekspor UMKM PT. Keloria Moringa Jaya Soraya, Nurhaflah; Rahmadani, Rahmadani; Siahaan, Sondang Beatrix; Jazuli, Muhammad Asrin; Devi, Syahrani
Jurnal Penelitian Inovatif Vol 5 No 1 (2025): JUPIN Februari 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.838

Abstract

Penelitian ini mengidentifikasi tantangan yang dihadapi UMKM dalam melakukan ekspansi ekspor, terutama terkait strategi permodalan dan perancangan business plan. Menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Penelitian ini menemukan bahwa strategi permodalan yang tepat dan business plan yang terstruktur dapat meningkatkan kapasitas ekspor UMKM secara signifikan. Penelitian ini memberikan rekomendasi untuk memperkuat posisi UMKM dalam pasar global.
Implementasi Digital Marketing dan Technopreneur dalam Meningkatkan Kinerja Keuangan Pada UMKM Kota Medan Rahma; Rahmadani, Rahmadani; Simanungkalit, Erwinsyah; Zuardi, Muhammad; Binti Jaafar, Rosmawati
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ndhk2x73

Abstract

This study will provide an overview of how the use of digital marketing and technopreneurs affects the financial performance of MSMEs. Another important thing is for MSMEs to have a technopreneur mentality. The purpose of using digital marketing is to increase market share in productive partners if applied as a technology in MSMEs. The long-term goal of this study is to provide literacy to MSMEs on how to develop a technology-based marketing system that is easy and has an impact on financial performance. This study is a qualitative study by analyzing data using NVivo 15 software. Data collection techniques were carried out using interviews, observations, and documentation. The results of this study indicate that the application of digital marketing and technopreneurs has an impact on the Company's performance, including financial performance. A technology-based marketing system is right to be applied to the Beranda Street House MSME, which is an MSME in the food and beverage sector.
Pelatihan Perhitungan Harga Pokok pada Pengusaha Anggur di Desa Bangun Sari Kecamatan Tanjung Morawa Kabupatem Deli Serdang Sumatera Utara Rini Indahwati; Rahmadani, Rahmadani; Nurhaflah Soraya; Arif Ridho Lubis; Nurlinda
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 2 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i2.2347

Abstract

Program pengabdian masyarakat melalui Independent Thematic Community Service Collaboration (I-TCSC) ini bertujuan untuk menyelesaikan masalah mitra terkait peningkatkan kemampuan Mitra dalam melakukan perhitungan harga pokok produksi sehingga memudahkan bagi mitra dalam menyelesaikan permasalahan akuntansinya terutama terkait perhitungan harga pokok. Pengabdian Masyarakat ini penting bagi mitra untuk meningkatkan lagi usaha dan pada akhirnya akan mampu meningkatkan penghasilan melalui perhitungan harga pokok yang terstandar. Luaran yang ditargetkan adalah peningkatkan kemampuan mitra sehingga mitra menjadi lebih mandiri dan mampu meningkatkan pengelolaan keuangan terutama dalam menetapkan harga pokok produksi yang sesuai dengan standar serta meningkatkan kesejahteraan petani anggur. Target yang ingin dicapai adalah Mitra mampu menghitung harga pokok produksi dan pengelolaan keuangan.
Pengaruh Related Party Transaction, Thin Capitalization dan Firm Size Terhadap Penghindaran Pajak Sb, T. Nur'din Rizki; Rahmadani; Toruan, Heddy Lumban; Hidayat, Akmal; Kurniati, Endang
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1205

Abstract

This study examines the effect of related party transactions, thin capitalization, and firm size on tax avoidance in non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The research population consists of 125 companies, and the sample was determined using purposive sampling based on specific criteria, resulting in 24 companies with a total of 120 firm-year observations. The research variables include related party transactions, thin capitalization, and firm size as independent variables, while tax avoidance serves as the dependent variable. Data were analyzed using panel data regression with EViews 12. The results show that related party transactions have a significant positive effect on tax avoidance, while thin capitalization and firm size do not have a significant effect. These findings imply that companies tend to utilize affiliate transactions as a strategy to reduce tax obligations, whereas capital structure and firm size do not play a decisive role. The results highlight the importance of strengthening tax regulations and supervision to minimize the use of related party transactions as tools for tax avoidance. Future research is recommended to include additional variables and expand the sample scope across sectors to obtain more generalizable results.
Pengaruh Kemudahan Penggunaan Dan Kualitas Sistem Byond BSI Terhadap Kepuasan Nasabah Harahap, Annisa Oktavia; Rahmadani; Supaino; Zulhendry; Ermyna Seri
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 10 No. 02 (2025): JESPB Edisi Oktober 2025
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v10i02.2957

Abstract

This study aims to analyze the effect of ease of use and system quality on customer satisfaction, with respondents being Muslim students of Politeknik Negeri Medan. The research employs a quantitative approach using survey techniques. Data were collected through a Likert-scale questionnaire distributed to 100 respondents and analyzed using multiple linear regression with the assistance of SPSS version 26. The results show that, partially, the ease of use variable does not have a significant effect on customer satisfaction. Conversely, system quality has a positive and significant effect on satisfaction. Simultaneously, ease of use and system quality also have a positive and significant influence on customer satisfaction. The coefficient of determination (R²) value of 0.500 indicates that 50% of the variation in customer satisfaction can be explained by the two independent variables. The conclusion of this study emphasizes the importance of system quality in enhancing customer satisfaction with Islamic digital banking applications. These findings align with the Technology Acceptance Model (TAM) approach and the principles of Maqashid Sharia.
Analysis of the influence of liquidity, capital adequacy ratio, and operational efficiency on profitability in the sustainability of Bank Mega Syariah Salsabila, Sarah; Nasution, Anriza Witi; AK, Marlya Fatira; Rahmadani, Rahmadani; Seri, Ermyna
Keynesia : International Journal of Economy and Business Vol. 4 No. 1 (2025): Keynesia: International Journal of Economics and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/keynesia.v4i1.1872

Abstract

This study aims to determine the effect of liquidity (NPF and FDR), Capital Adequacy Ratio (CAR) and operational efficiency (BOPO) on profitability (ROA) in the sustainability of Bank Mega Syariah. The sample in this study includes the financial statements of Bank Mega Syariah for the period 2010 to 2024 quarter I to IV with total of 60 periods. This study uses secondary data from OJK and Bank Mega Syariah publications. Data collection techniques with documentation studies. Data processing technique used a multiple linear regression test with a significant level of 5 percent (α = 5%). Based on the results of the study, it shows that NPF had an significant effect on the profitability of Bank Mega Syariah with a very low and inverse relationship, FDR had an significant effect on the profitability of Bank Mega Syariah with a low and inverse relationship, CAR had no significant effect on the profitability of Bank Mega Syariah with a very low relationship and inversely proportional, BOPO had an effect on the profitability of Bank Mega Syariah in a significant with a strong relationship and inversely proportional, NPF, FDR, CAR, and BOPO simultaneously had an significant effect on the profitability of Bank Mega Syariah.
Co-Authors Affandi, Ismi Ageng Rahyan Al Amin Agus, Rizal Ahmad Luthfi Munawar Ajeng Pristi Diah Jagaddita Akmal Hidayat Akmal Hidayat Alika Rahmadia Amrijal Amrijal Andini Aura Fachrani Anita Putri Anriza Witi Nasution Asmalindar Ayu Niatasya Nasution Binti Jaafar, Rosmawati Bister Purba Cut Nizma Dara Anisa Devanta Abraham Tarigan Devi, Syahrani Dewi Anggraini Diena Fadhilah Diena Fadhilah Efni Siregar & Vivianti Novita - Elserra Siemin Ciamas Endang Kurniati Endang Kurniati Ermyna Seri Erwin Abubakar Fatihah Al Husna Febrianti, Riska Harahap, Annisa Oktavia Hasibuan, Raya Puspita Sari Heddy Lumban Toruan Heddy Lumbantoruan Ilham H Napitupulu Iskandar Muda Jazuli, Muhammad Asrin Khairi Anshor Khairi Anshor Khanti Listya Lenta Sigiro Lubis, Arif Ridho Marlya Fatira AK Michelle Navaya Muhammad Asrin Jazuli Muhammad Asrin Jazuli Muhammad Fatih Asykarillah Nasution Muhammad Yuan Aunhanief Muhammad Zuardi Muhammad Zuhirsyan Napitupulu, Ilham Hidayah Novi Handayani Simbolon Nur Salsabila Nurhaflah Soraya Nurhayati Nurhayati Nurlinda Nurlinda Nurlinda Nurlinda, Nurlinda Octa Purba Putri Hadi Utami Rahma Rahmadani Rahmadani Raisa Atthiyah Arin Raya Puspita Sari Hasibuan Rika Githamala Ginting Rikwan Effendi S Manik RINI INDAHWATI Riska Febrianti Safrida, Eli Salsabila, Sarah Saragih, Intan Lestari Sb, T. Nur'din Rizki Sebayang Rihat Seri, Ermyna Siahaan, Djames Siahaan, Sondang Beatrix Simanungkalit, Erwinsyah Sindy Losa Sinuhaji Sintiya Rajagukguk Siti Asnida Nofianna Soffadina Soffadina Sondang Beatrix Siahaan Sondang Beatrix Siahaan Sugianto Suherman Suherman Supaino Supaino Supaino Supaino Supriyanto Surbakti, Rudianto Suryanto T. Nur'din Rizki Sb Tarigan, Devanta Abraham Tasya Melati Sulaiman Tesalonika Putri Toruan, Heddy Lumban Wanda Lestari Wardayani Zalfa Sasqia Amanda Zuardi, Muhammad Zulhendry