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All Journal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Mantik Jurnal Riset Akuntansi Kontemporer JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Penelitian Inovatif Worksheet : Jurnal Akuntansi Bakti Sekawan : Jurnal Pengabdian Masyarakat Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Inovasi Akuntansi
Nurhaflah Soraya
Politeknik Negeri Medan
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AN EVENT STUDY: INDONESIAN CAPITAL MARKET REACTION TO THE RUSSIA-UKRAINE WAR ANNOUNCEMENT Nurhaflah Soraya
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6676

Abstract

The development of the Indonesian capital market is heavily influenced by global macroeconomics and economic conditions. The purpose of this study is to evaluate the reaction of the Indonesian capital market to LQ45 stocks before and after the announcement of war between Russia and Ukraine on February 24, 2022. The Composite Stock Price Index (IHSG) and the daily closing price of the corporation are utilized as secondary data. In this study, hypotheses were evaluated using the Wilcoxon signed-rank test and the one-sample t-test. The data indicated that the Indonesian capital market’s response to the Russia-Ukraine conflict was neglible, although abnormal returns in the mining, finance, consumer, and real estate sectors differ significantly.
Pendampingan Penyusunan Laporan Biaya Produksi Metode Harga Pokok Proses pada UMKM Ikan Kembung Rebus Berkah Nurhaflah Soraya; Tiara Sabina Nasution
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): October 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i2.1199

Abstract

This dedication activity has two objectives, namely (1) to provide an understanding to the partner of Small and Medium Enterprises of boiled mackerel in Deli Serdang Regency regarding the importance of calculating the cost of goods product and formulating it in the form of a production cost report and recording it in the form of a journal, (2) to provide training and assistance to partners so that they are able to calculate the cost of goods product by the cost of good process method correctly. Based on the results of interviews with partners, it can be identified that the problem faced by partners is the partner want to apply for financing to Bank but do not understand the preparation of production cost reports as required by banks because so far partner has only made estimates in determining the cost of production so that the calculation of production costs is invalid. In addition, partner also used the prevailing market price in determining the cost of production. The solution offered to solve the problem is to provide training and assistance in calculating the cost of goods produced. The activity methods used in this service are (1) lectures to convey the concept of calculating the cost of goods produced and recording journals, (2) demonstrations to provide practical examples of making production cost reports and recording journals, (3) assistance at the location of the research object. Based on the results of the activity evaluation, information on the level of understanding of the participants of the material provided was 86%. Furthermore, the service team also continues to provide assistance for one month.
Analysis of Challenges and Difficulties in Implementing Information Systems Audit: A Narrative Literature Review Nurhaflah Soraya; Iskandar Muda; Eliyah A M Sampetoding
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7753

Abstract

Information Systems Audit has a main role in the value of any organization from developing countries such as integrity, reliability, security, and privacy. Many researchers are interested in the topic of information systems audit due to the large number of recent business failures. Some research focuses on the current cases from developing countries so this research will give a comprehensive overview of information systems audit. Research gap in the existing literature raised the following research question: What are the difficulties and challenges experienced by developing countries in terms of Information Systems Auditing? The narrative literature review for information systems research was undertaken in line with the theory approach to systematic review. This research analyzed a number of categories that aligned with the grand theories related to difficulties and challenges in the implementation of the Information Systems Audit. In conclusion, this literature review shows that the countries face various challenges and difficulties regarding Information Systems Audit which consists of legislation and policies, culture, education, and human resources.
Mitigating bad debt risk through the implementation of risk management at the Regional Bank of North Sumatra Nurhaflah Soraya; Khairi Anshor
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i4.4680

Abstract

Bank operational activities have a significant impact on the economy and therefore require regulations that can minimise potential risks that may occur. The purpose of this study is to review the implementation of risk management in depth at the Regional Bank of North Sumatra. This study uses secondary data from annual reports published during 2018-2022. This research is a descriptive research that will be described through data on credit risk, risk management and bad debts. The results of this study indicate that the Regional Bank of North Sumatra has successfully implemented risk management well even though there are some limitations in the process.
Seminar Konsultasi Jurusan di SMA Nurul Iman Limau Manis Kecamatan Tanjung Morawa Kabupaten Deli Serdang Bersama Rahmadani Rahmadani; Novi Handayani Simbolon; Nurhaflah Soraya; Sondang Beatrix Siahaan; Khanti Listya
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 4 No 3 (2023)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v4i3.1444

Abstract

One effort to realize the quality of human resources is through education. In college, students are focused on one area that they are interested in and will later apply in the world of work. High school students who are about to graduate definitely want a good career for their future, giving rise to intense competition among students throughout Indonesia to be able to enter their favorite university and the major they dream of. Problems related to students' lack of knowledge about various departments in higher education are resolved through counseling or socialization methods using material presentation techniques and followed by discussion sessions. This activity was carried out in order to provide information to all Nurul Iman Limau Manis High School students who will continue their education to college. With this, they can find out the various specifications of majors which are the place where the student learning process takes place as well as the place where the mission and function of higher education are realized and can measure the abilities they have which can then be adjusted to the majors and universities of their interest.
Tantangan Integritas dan Sportivitas dalam Seleksi CASN Formasi Dosen Tahun 2023 Novitasari, Ani; Pitrianti, Siti; Pongtambing, Yulita Sirinti; Soraya, Nurhaflah; Atriani, Dewi; Purba, Arini Anestesia; Sunani, Avi; Husain, Sabrina Wardatul Jannah; Manapa, Esther Sanda
Bakti Sekawan : Jurnal Pengabdian Masyarakat Vol 3 No 2 (2023): Desember
Publisher : Puslitbang Sekawan Institute Nusa Tenggara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35746/bakwan.v3i2.420

Abstract

Penerimaan Calon Aparatur Negeri Sipil (CASN) formasi dosen tahun 2023 kembali dibuka. Untuk lolos di semua tahapannya, pendaftar harus berusaha dengan penuh integritas dan sportivitas agar dapat lolos sampai tahap akhir, yaitu diterima di formasi yang dilamar. Kegiatan pengabdian kepada masyarakat ini diselenggarakan dengan tujuan meningkatkan motivasi untuk bersikap penuh integritas dan sportivitas peserta Calon Aparatur Negeri Sipil formasi dosen tahun 2023. Kegiatan dilaksanakan dengan metode Focus Group Discussion (FGD) secara daring melalui zoom meeting. Materi motivasi disampaikan oleh 5 orang dosen PNS dari berbagai perguruan tinggi negeri yang berpengalaman sebagai peserta seleksi CPNS tahun 2021 dengan latar belakang pengalaman kerja yang berbeda-beda. Selain itu, diskusi ini dipandu oleh seorang dosen lainnya sebagai moderator. Peserta yang hadir dalam FGD ini berjumlah 246 orang dengan rata-rata kehadiran yaitu 230 orang. Selain mendengarkan pemaparan materi, peserta diperkenankan bertanya melalui kolom komentar (chat) dan menjadi salah satu bahan diskusi saat FGD ini. Berdasarkan pemaparan materi dan diskusi dapat disimpulkan bahwa peserta CASN formasi dosen 2023 perlu percaya diri dengan kemampuan diri sendiri, fokus pada pengembangan diri, membuat kelompok belajar yang kondusif, banyak berlatih untuk setiap jenis tahapan tes, dan aktif mengikuti informasi dan regulasi dari laman resmi.
IMPLEMENTASI DIGITAL MARKETING UNTUK OPTIMALISASI KINERJA UMKM SEKTOR MAKANAN & MINUMAN KOTA MEDAN Indahwati, Rini; Surbakti, Rudianto; Soraya, Nurhaflah; Sitorus, Melvin Bismark Hamonangan; binti Abdul Hamid, Puan Shareenie Shera; Wan Mohamed, Nik Rozilaini
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.v8i2.3510

Abstract

Abstrak Pemasaran digital merupakan salah satu strategi yang cukup diminati oleh bisnis saat ini, termasuk usaha kecil dan menengah terutama yang bergerak dalam bisnis makanan dan minuman. Kegiatan pengabdian yang dilaksanakan oleh dosen-dosen Politeknik Negeri Medan dan berkolaborasi dengan dosen-dosen dari Universiti Teknologi Mara Malaysia bertujuan untuk mengimpelementasikan pemasaran digital pada Kafe Tenank yang ada di Kota Medan. Kegiatan pengabdian ini dimulai dengan pemaparan materi tentang digital marketing oleh pemateri sekaligus penulis buku dilanjutkan dengan implementasi langsung mengenai pemasaran digital. Metode pemasaran digital yang diimplementasikan melibatkan influencer kuliner yaitu Medan.Kulineran. Data yang digunakan untuk pemasaran digital adalah lokasi, menu, harga dan testimoni dari para pelanggan yang telah menikmati jasa dan produk di Kafe Tenank. Hasil dari kegiatan pengabdian ini adalah konten digital yang dipublikasikan ke media sosial influencer Medan. Kulineran dan berkolaborasi dengan media sosial Kafe Tenank dan juga dibagikan oleh Politeknik Negeri Medan. Implementasi pemasaran digital diharapkan dapat meningkatkan jumlah kunjungan pelanggan ke Kafe Tenank dan menjadi branding untuk pelayanan di Kafe Tenank. Pada akhirnya, peningkatkan jumlah pengunjung dengan semakin dikenalnya Kafe Tenank, dapat berdampak pada peningkatan pendapatannya.
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.
Analisis Alokasi Biaya Bersama Metode Harga Pasar Dalam Menentukan Harga Pokok Produksi Pada UD Rizky Nurhaflah Soraya; Rubiyani Sitorus
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 3 (2023): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i3.1626

Abstract

This study aims to analyze the allocation of joint costs at UD Rizky, which is a Small and Medium Enterprise producing various types of bread products such as brown bread, sesame brown bread, green bean bread, coconut bread, and also white bread in Air Joman Baru Village, Air Joman District, Asahan Regency. This research is a case study research with data collection techniques through direct observation and interviews. The method used is the market price method where the selling price is unknown at the point of separation. This study found that UD Rizky only estimates the calculation of the cost of goods produced without using any method. So, through the calculation of cost allocation using the market price method, it can be calculated the amount of joint cost allocation of Rp. 20,400,000 which is divided into several types of products proportionally. The market price method is the most effective method  because it has an impact on the cost of production of each product being lower than the selling price set.
Co-Authors Ahmad Luthfi Munawar Andini Aura Fachrani Arifyanto, Gatot Teguh Asrin Jazuli, Muhammad Atriani, Dewi binti Abdul Hamid, Puan Shareenie Shera Dara Anisa Devi, Syahrani Eliyah Acantha Manapa Sampetoding Esther Sanda Manapa Ginting, Rika Githamala Husain, Sabrina Wardatul Jannah Iskandar Muda Jazuli, Muhammad Asrin Khairi Anshor Khanti Listya Lubis, Arif Ridho Melvin Bismark Hamonangan Sitorus - Muhammad Asrin Jazuli Muhammad Fatih Asykarillah Nasution Muhammad Yuan Aunhanief Novi Handayani Simbolon Novitasari, Ani Nurlinda Pitrianti, Siti Purba, Arini Anestesia Rahmadani Rahmadani Rahmadani Rahmadani Rika Githamala Ginting RINI INDAHWATI Rubiyani Sitorus Siahaan, Djames Siahaan, Sondang Beatrix Simanungkalit, Erwinsyah Sondang Beatrix Siahaan Sondang Beatrix Siahaan Sunani, Avi Surbakti, Rudianto Tarigan, Devanta Abraham Tasya Melati Sulaiman Tiara Sabina Nasution Wan Mohamed, Nik Rozilaini Yulita Sirinti Pongtambing