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All Journal JURNAL MANAJEMEN MOTIVASI Journal of Economic, Bussines and Accounting (COSTING) Maneggio: Jurnal Ilmiah Magister Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis Manajemen Prima GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) International Journal of Marketing and Human Resource Research Wahana
Khana Saputri
Universitas Prima Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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FAKTOR RECEIVABLE TURNOVER, CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN SEKTOR TRADE, SERVICES AND INVESTMENT Khana Saputri -
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 2 No. 2 (2021): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v2i2.1590

Abstract

This study aims to examine the factors of Receivable Turnover, Current Ratio and Debt To Equity Ratio to Return On Assets in Trade, Services and Investment Sector Companies. The research approach used in this research is quantitative research. The population that will be used in this research is the Trade, Service and Investment companies in the Indonesia Stock Exchange totaling 111 companies with 60 observational data. The results of the research show that Receivable Turnover has no significant effect, Current Ratio has a significant positive effect, Debt to Equity Ratio has a significant positive effect partially. Receivable Turnover, Current Ratio, and Debt to Equity Ratio simultaneously affect Return On Asset in Trade, Service and Investment sector companies listed on the Indonesia Stock Exchange. Meanwhile, the coefficient of determination is 15.9%.
Pengaruh Return on Equity dan Current Ratio Terhadap Price to Book Value Dengan Debt to Equity Ratio Sebagai Variabel Intervening Pada Perusahaan Transportasi di Bursa Efek Indonesia 2015-2018 Khana Saputri; Widya Astuty; Muis Fauzi Rambe
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 3 (2020): (SEPTEMBER)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v1i3.91

Abstract

The purpose of this study was to determine the effect of Return on Equity and Current Ratio on Price to Book Value with Debt to Equity Ratio as an intervening variable in transportation companies on the Indonesia Stock Exchange. The partial test results with is that return on equity has a significant effect on the debt to equity ratio the current ratio has no significant effect on debt to equity ratio. The second equation shows that return on equity has a significant effect on price to book value, current ratio has a significant effect on price to book value and debt to equity has a significant effect on price to book value. The second equation proves that return on equity, current ratio and debt to equity ratio have a significant effect on price to book. The test using path analysis proves that the debt to equity ratio can be an intervening variable between the variable return on equity to price to book value and the debt to equity ratio can not be an intervening variable between the variable current ratio to price to book value.
Development of Trigona SP (Stingless Bee) Honey Bee Cultivation as an Alternative Economy in Urban Community (Urban Bee) at Kelurahan Kampung Baru Kecamatan Medan Maimun Rafida Khairani; Rahmat Alamsyah Harahap; Kristi Endah Ndolisa Ginting; Afriza Amir; Khana Saputri; Jarunjung Hutagaol
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v4i1.2213

Abstract

Increasing public awareness about the great benefits contained in honey has created new business fields for new producers and even old producers. Unstable economic conditions of course make everyone must have skills that can make additional sources of income a source of basic income if at any time laid off from work. This Community Service teaches the importance of honey and how to manage it so that it can be managed by the community in the yard so that it can become a source of income. people can receive information well so that it becomes knowledge and increases their skills.
PENGARUH LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN MAHASISWA FAKULTAS EKONOMI UNPRI Angel Hong Hong; Steven Valentino Valentino; Khana Saputri Saputri; Muis Fauzi Rambe
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): 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.v7i6.12768

Abstract

Penelitian ini bertujuan untuk mengkaji dampak literasi keuangan terhadap perilaku keuangan mahasiswa Fakultas Ekonomi UNPRI. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif dengan teknik pengumpulan data melalui kuesioner. Populasi dalam penelitian ini terdiri dari seluruh mahasiswa Fakultas Ekonomi, sedangkan sampel penelitian diambil dari mahasiswa Program Studi Manajemen. Metode analisis data yang diterapkan mencakup analisis model pengukuran, analisis model struktural, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh terhadap perilaku keuangan mahasiswa. Analisis koefisien determinasi menghasilkan nilai R Square sebesar 0,462, yang menunjukkan bahwa literasi keuangan dapat menjelaskan 46,2% dari variabilitas perilaku keuangan mahasiswa UNPRI. Sementara itu, 53,8% sisanya dipengaruhi oleh variabel lain yang tidak dianalisis dalam penelitian ini.
Pengaruh Stuktur Modal, Ukuran Perusahaan, dan Profitabilitas terhadap Nilai Perusahaan Industri yang terdaftar di Bursa Efek Indonesia Saputri, Khana; Ghozali, Hendy; Garcia, Louis
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 6, No 2 (2023): SEPTEMBER
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v6i2.15275

Abstract

Tujuan riset ini guna menganalisis pengaruh Struktur Modal (DER), Ukuran Perusahaan (SIZE), serta Profitabilitas (ROI)  kepada Nilai perusahaan (PBV). Informasi yang dipakai pada studi ini didapatkan dari Laporan Keuangan Publikasi Tahunan perusahaan industri yang tertera pada Bursa Efek Indonesia tahun 2019 –2021. Metode pengumpulan sampel yang dipakai ialah dengan total sampel sejumlah 33 perusahaan industri yang tertera pada Bursa Efek Indonesia (BEI) tahun 2019–2021. Menggunakan teknik  analisis  ialah  uji  statistik  dengan  metode regresi berganda serta digunakan uji hipotesis yakni uji F serta uji T yang sebelumnya sudah dilaksanakan  uji  asumsi  klasik  sebelumnya. Hasil  riset membuktikan jika dengan bersama-sama DER, SIZE, serta ROI memengaruhi PBV. Dengan cara parsial, DER berpengaruh namun tidak signifikan terhadap PBV. Variabel SIZE tidak memengaruhi serta tidak signifikan terhadap PBV. ROI berpengaruh namun tidak signifikan kepada PBV. Dari penelitian ini didapat nilai koefisien determinasi (R2) dengan angka 0,255, hal itu berarti jika 25,5% variabel PBV bisa diuraikan oleh variabel DER, SIZE, ROI, serta selebihnya dengan angka 74,5% diuraikan oleh faktor lain di luar riset.   Kata Kunci : DER, SIZE, ROI, dan PBV
MSMEs Taxation System and Bookkeeping for MSMEs in Sunggal District, Deli Serdang Regency Wiliam, Wiliam; Tina, Agus; Saputri, Khana; Katharina, Ninta; Aruan, Deasy Arisandy; Amir, Afriza; Fitriano, Andre
Wahana Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/wahana.v3i2.697

Abstract

MSMEs (Micro, Small and Medium Enterprises) are businesses that have a fairly high role, especially in Indonesia, which is still classified as a developing country. With the large number of MSMEs, there will be more job opportunities for the unemployed. In addition, MSMEs can be used as a source of income, especially in rural areas and low-income households. Lack of knowledge about the taxation and bookkeeping system for MSMEs is one of the reasons why MSME actors in Sunggal District, Deli Serdang Regency are reluctant to calculate, pay and report their income. In the socialization carried out by the PKM team, it was found that almost all MSME actors in Sunggal District, Deli Serdang Regency did not understand and did not know how to calculate, pay and report taxes on MSMEs. In addition, MSME actors also still do not use a good bookkeeping system to support MSME business records. The PKM team intends to carry out PKM activities with an approach method through counseling and socialization regarding the taxation and bookkeeping system for MSMEs. Through this PKM activity, it is hoped that it will be beneficial for MSME in Sunggal District, Deli Serdang Regency in the form of increasing knowledge and understanding related to the taxation and bookkeeping systems for MSME.
Socialization of Early Savings Movement to Improve Skills in Financial Management at the Berkat Iman Orphanage Agus Tina; Khana Saputri; Ninta Katharina; Afriza Amir; William
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

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

Abstract

This activity is aimed at the community, especially the main focus is children who need guidance on early savings awareness. The community service team from Universitas Prima Indonesia will conduct socialization activities for children at the Berkat Iman Orphanage. The method in implementing community service is in the form of socialization and discussion between UNPRI lecturers, administrators and children of the Berkat Iman Sejahtera Orphanage. This community service activity was carried out at the Berkat Iman Sejahtera Orphanage, Jalan Sampul No. 49, Sei Putih Barat, Medan Petisah District, Medan City. The target of this community service activity is administrators and early childhood children. A total of 25 orphanage children aged 7 months - 14 years accompanied by 5 administrators have participated in the socialization activity. The results of this activity can be concluded that many children at the Berkat Iman Sejahtera Orphanage still do not know about how to save properly. Administrators at the Berkat Iman Sejahtera Orphanage have additional knowledge and understanding related to how to manage finances through saving from an early age. Administrators and children become aware of good ways to save.
Improving Financial Management and Taxation Systems in Azzahra Bee Farm MSMEs Agus Tina; Khana Saputri; Ninta Katharina; Wirda Lilia; Jessy Safitri Sitorus
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3431

Abstract

Honey bee cultivation is a technique for caring for honey bee colonies that live in hives. Apart from producing honey, bee cultivation can also produce other products such as propolis, pollen and royal jelly. The honey produced by honey bees has been proven to be efficacious in maintaining body health and can treat several types of diseases. Honey bee cultivation is a very attractive alternative for the community so it can be used as a very promising business field to increase income. For this reason, knowledge of financial management and a good taxation system is needed to support the development of the honey bee cultivation business. UMKM Azzahra Bee Farm is an UMKM engaged in cultivating honey bees located on Jl. Melati Raya - I No.6 Sempakata Village, Medan Selayang District. A survey conducted by the PKM team found problems related to financial management and the tax system that were still poorly understood. So far, financial management has not been properly recorded and understanding of the tax system is still very minimal. The PKM team intends to carry out PKM activities using an approach method through counseling and workshops regarding financial management and the taxation system for MSMEs. Through this PKM activity, it is hoped that it will be beneficial for Azzahra Bee Farm MSMEs in the form of increasing knowledge and skills related to financial management and the taxation system for MSMEs.
Financial Literacy Skills as an Effort to form Smart Character in Managing Finances in Karya Utama High School Students Saputri, Khana; Agustina; Katharina, Ninta; Amir, Afriza; Agung Anggoro, Muhammad; Fitriano, Andre
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i2.3821

Abstract

Financial Literacy is knowledge, skills and beliefs that influence attitudes and behavior to improve the quality of decision making and financial management to achieve community welfare. Implementing financial education in order to increase public financial literacy is very necessary because based on a survey conducted by the OJK in 2022, the financial literacy index of the Indonesian population is 49.68 percent, an increase compared to 2013, 2016 and 2019 which were only 21.84 percent each. , 29.70 percent, and 38.03 percent. Service activities were carried out at Karya Utama Private High School Jl. Education No. 23 Marindal Satu, Patumbak District, Deli Serdang Regency, North Sumatra was held on May 20 2024. This activity is a form of socialization and special training for students of Karya Utama Private High School Jl. Education No. 23 Marindal Satu, Patumbak District, Deli Serdang Regency, North Sumatra so that they can have financial literacy skills as an effort to build intelligent character in managing finances in Karya Utama High School students.
Financial Technology and Digital Tax Education at Yayasan Pendidikan Pangeran Antasari Saputri, Khana; Tina, Agus; Katharina, Ninta; Wiliam, Wiliam; Amir, Afriza
Wahana Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/wahana.v4i2.1527

Abstract

The rapid development of financial technology (fintech) and the digitalization of tax administration have transformed financial services and public sector systems in Indonesia. These changes require young generations to develop adequate financial literacy and digital tax awareness, enabling them to use digital financial services safely and understand basic tax obligations. This community service program aims to provide education on secure fintech usage, identifying illegal financial platforms, and conducting tax payments through the Coretax application for Grade XI students at Yayasan Pendidikan Pangeran Antasari. The activities were carried out through socialization, lectures, discussions, and practical demonstrations involving 40 students. The results show a significant increase in students’ understanding of fintech benefits and risks, cybersecurity awareness, and digital tax procedures. The program also fostered early tax consciousness and appreciation of taxpayer responsibilities in the digital era. Overall, this initiative contributes to strengthening financial and digital tax literacy among future taxpayers.
Co-Authors Afriza Amir Agung Anggoro, Muhammad Agus Tina Agustina Amir, Afriza Andrian Cuaca, Albert Angel Hong Hong Arion Sahputra Marasi Malau Aruan, Deasy Arisandy Brendhyco Pardede Dwita Sakuntala Evelin Emay Crisnawati Sirait Farrell , Edric Fauzi Rambe, Muis Fitriano, Andre Garcia, Louis Ghozali, Hendy Gracia, Jennifer Jarunjung Hutagaol Jessy Safitri Sitorus Jimmy Doli Sitohang Kristi Endah Ndolisa Ginting Laurence, Calvin Audie Louis Enrico MUIS FAUZI RAMBE Ninta Katharina Pasaribu , Lidya Natalia Pasaribu, Lidya Natalia Rafida Khairani Rahmat Alamsyah Harahap Roy Miduk Sitanggang Rudianto Rudianto Sinaga, Dina Maylentina Br Steven Valentino Valentino Thomas Christopher Tina, Agus Widya Astuty Wiliam, Wiliam William Winata, Frederick Wirda Lilia