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All Journal Jurnal Akuntansi dan Pajak International Journal of Public Budgeting, Accounting and Finance Madaniya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekuilnomi Jurnal Pengabdian Kepada Masyarakat Patikala Akuntansi'45 Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Journal of Economics and Management Research Jurnal Mutiara Ilmu Akuntansi Jurnal Nusantara Berbakti Jurnal Pelayanan Hubungan Masyarakat Jurnal Penelitian Pendidikan Indonesia Perwira Journal of Economics and Business (PJEB) Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Rika Surianto Zalukhu
Sekolah Tinggi Ilmu Ekonomi Bina Karya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

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THE FACTORS WHICH INFLUENCE THE QUALITY OF PROFIT (An Empirical Study on Non Financial Companies Listed in the Indonesia Stock Exchange) Zalukhu, Rika Surianto
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.12 KB)

Abstract

The objective of the research was to test the roomates factors influence the earnings quality. The research was done in the non-financial companies listed in BEI (Indonesia Stock Exchange) in 2016, based on the Fact Book published by the Stock Exchange. The main independent variables were the dividend (dividend-payingstatus), diversification (operatingdiversification status), and ownership of the firm (companyownership status). The dependent variable testedisearnings quality proxies by AAQ. AAQ had a negative correlation with the earnings quality. There are five control variables that also tested, namely PBV (External Growth Prospect), LEV (debt structure), AGE (Firm Maturity), HHI (Competitive Level in Industry), and CFO (Volatility of Operational Cash Flow). The results of the research demonstrated that the dividend-paying status had asignificantly negative influence on the earnings quality proxies(AAQ). The status of operational and geographic diversification had Significantly positive influence on the earnings quality proxies (AAQ). The research has failed to PROVE that the company ownership status had negatively influenced the earnings qualityproxies(AAQ). The results of the tests found out that dividend and diversification were proven to have information about quality profit. Therefore, they are supposed to be used as the indicators of the earnings quality. The research has failed to PROVE that the status of firm ownership had negatively influenced the earnings quality (AAQ). The results of the tests found out that dividend and diversification were proven to have information about quality profit. Therefore, they are supposed to be used as the indicators of the earnings quality. The research has failed to PROVE that the status of firm ownership had negatively influenced the earnings qualityproxies(AAQ).The results of the tests found out that dividend and diversification were proven to have information about quality profit. Therefore, they are supposed to be used as the indicators of the earnings quality.
Determinant Analysis of Gender Inequality in Human Development in Indonesia Zalukhu, Rika Surianto; Collyn, Daniel
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2708

Abstract

The purpose of this research is to examine the impact of poverty, unemployment, economic growth, elderly population, and the average time female education period on gender inequality in human development in Indonesia. The dependent variable is gender inequality. The independent variables are poverty, unemployment, economic growth, elderly population, and female education period. This research was conducted in 34 provinces in Indonesia with an observation period of 2019. The type of data used is secondary data. Data collection was done through online access on Badan Pusat Statistik website. Data analysis method used was multiple regression analysis. The result shown that the number of elderly population and economic growth partially give positive and significant impact on gender inequality in human development in Indonesia. Poverty, unemployment, and the female education period partially give negative and insignificant impact on gender inequality in human development in Indonesia.
Determinant Analysis of Tebing Tinggi Low Public Interest on Using Electronic Money Collyn, Daniel; Zalukhu, Rika Surianto
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2694

Abstract

The purpose of this research was to examine the effect of product quality, ease of use and risk on Tebing Tinggi low public interest on using electronic money in transactions. The dependent variable of the study is interest, while the independent variables are product quality, ease of use and risk. This research was conducted on residents of Tebing Tinggi City. The research population is 162,581 people. While the research sample amounted to 399 people. Determination of the number of samples using the slovin formula. The sampling technique used was simple random sampling technique. The type of data used is primary data. Data collection was done by using a questionnaire. Methods of data analysis using multiple linear regression analysis method. The results of the analysis show that product quality and ease of use partially have a positive and significant effect on Tebing Tinggi low public interest on using electronic money in transactions. Meanwhile, risk partially has a negative and significant effect on the interest of Tebing Tinggi low public interest on using electronic money in transactions
Green Place Implementation on Raja Kacang Hijau Home Industry in Tebing Tinggi City Daniel Collyn; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Murbanto Sinaga
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7417

Abstract

This study aims to analyze the green place implementation on Raja Kacang Hijau home industry. This research is a qualitative descriptive study. The type of data used is primary data. The data were obtained through field observations and interviews conducted with the business owner of Raja Kacang Hijau. Data analysis techniques include data reduction, data presentation and drawing conclusions. In this study, a gap analysis will also be carried out to see the suitability of green place implementation in Raja Kacang Hijau. The results of the analysis show that the green place concept has been applied to the business of Raja Kacang Hijau. The implementation has not been maximized so that improvements are needed in the future. Business owners have a high awareness of the importance of preserving the environment and providing quality products, namely green products for consumers. Raja Kacang Hijau already has green marketing SOPs, in this case green places, implemented according to SOPs, but not consistent and incomplete documentation. This shows that Raja Kacang Hijau implements sales, marketing and distribution of products that prioritize environmental elements (green distribution) and energy saving (green store).  
Sosialisasi Pentingnya Pengetahuan Dasar Akuntansi Dalam Pengembangan UMKM di Desa Kerapuh Daniel Collyn; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Suwadi Suwadi; Yenni Mariani Sinurat; Murbanto Sinaga; Anita Purba
Madaniya Vol. 4 No. 1 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.393

Abstract

Sebagian besar pelaku UMKM di Desa Kerapuh, Kecamatan Dolok Masihul, Kabupaten Serdang Bedagai menghadapi kesulitan dalam memperoleh kredit dari bank karena tidak memiliki laporan keuangan. Hal ini disebabkan oleh kurangnya pengetahuan pelaku UMKM mengenai ilmu akuntansi. Akibatnya, pelaku UMKM kesulitan menerapkan praktik akuntansi dalam pengelolaan usahanya. Melihat masalah tersebut, maka perlu dilakukan sosialisasi bagi pelaku UMKM di Desa Kerapuh. Sosialisasi ini bertujuan untuk meningkatkan pengetahuan pelaku UMKM akan pentingnya pengetahuan dasar akuntansi dalam pengembangan UMKM. Kegiatan sosialisasi diikuti oleh 30 orang peserta. Tahapan kegiatan pengabdian meliputi tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Setelah dilakukan pengabdian, pengetahuan, dan wawasan pelaku UMKM akan pentingnya pengetahuan dasar akuntansi dalam pengembangan UMKM meningkat. Begitu pula dengan kesadaran pelaku UMKM untuk menerapkan praktik akuntansi dalam pengelolaan keuangan usaha juga mengalami peningkatan. Kegiatan pengabdian ini memberikan dampak positif dalam meningkatkan pengetahuan dan wawasan pelaku UMKM.
The Impact of Poverty and Capital Expenditure on The Human Development Index in North Sumatra Murbanto Sinaga; Rika Surianto Zalukhu
International Journal of Economics and Management Research Vol. 1 No. 1 (2022): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i1.88

Abstract

Human development in north Sumatra is showing progress. However, the human development disparity in the North Sumatra province is still showing. The problem must be overcome quickly to prevent further disparity from developing. The study was to analyze the impact of poverty and capital expenditure on Human Development Index (HDI) of regency/city in North Sumatra. This study uses quantitative descriptive methods which have been provided by previous study conducted on 33 regencies/cities in the North Sumatra. The data covers the poverty rate, capital expenditure and HDI of regency/city in North Sumatra in 2019. Data was accessed online on the Central Statistical Agency (BPS) for North Sumatra Province website. Data analysis method using multiple linear regression analysis method. Analysis shows that poverty has a negative and significant impact on HDI of regency/city in North Sumatra. Meanwhile, capital expenditure has a positive and insignificant effect on of regency/city in North Sumatra. Poverty and capital expenditure are simultaneously significant on HDI of regency/city in North Sumatra. The result of this study implicates allocation of capital expenditure and the creation of human development strategies for the district or city in the north Sumatra province.
The Impact of Poverty and Human Development Index on Inequality of Income Distribution of Regency/City in North Sumatra Murbanto Sinaga; Rika Surianto Zalukhu
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i2.89

Abstract

This research aims to analyze the impact of poverty and the Human Development Index (HDI) on inequality of income distribution of regency/city in North Sumatra province. This research is quantitative descriptive. The research was conducted in 33 regencies/cities in North Sumatra province. The type of data used is secondary data. Data is accessed online on the website of Central Statistical Agency (BPS) for North Sumatra Province. The data used includes poverty rate data, HDI and Gini Ratio. Data analysis used multiple linear regression analysis. The results showed that poverty had a positive and significant impact on inequality of income distribution of regency/city in North Sumatra province. HDI also has a positive and significant impact on inequality of income distribution of regency/city in North Sumatra province. The results of the simultaneous test conclude that poverty and HDI simultaneously have a significant impact on inequality of income distribution of regency/city in North Sumatra province. This research implicates on preparation of poverty alleviation programs and equal of income distribution of regency/city in North Sumatra province.
Pengaruh Pendidikan, Pendapatan Per Kapita Dan Pengangguran Terhadap Kemiskinan Di Kepulauan Nias Murbanto Sinaga; Sri Winda Hardiyanti Damanik; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn
Jurnal Ekuilnomi Vol. 5 No. 1 (2023): Jurnal Ekuilnomi Vol 5 No 1 Mei 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v5i1.699

Abstract

Tingkat kemiskinan di Kepulauan Nias masih sangat tinggi. Oleh karena itu, penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh pendidikan, pendapatan per kapita dan pengangguran terhadap kemiskinan di Kepulauan Nias. Penelitian dilakukan pada lima kabupaten/kota di Kepulauan Nias, yaitu kabupaten Nias, kabupaten Nias Selatan, kabupaten Nias Utara, kabupaten Nias Barat dan kota Gunungsitoli. Penelitian ini menggunakan data panel (pool data) yang diakses secara online pada laman Badan Pusat Statistik Provinsi Sumatera Utara. Metode analisis data menggunakan metode analisis regresi data panel dengan pendekatan Random Effects Model (REM). Hasil analisis menunjukkan bahwa pendidikan berpengaruh negatif tidak signifikan terhadap kemiskinan di Kepulauan Nias. Selanjutnya, pendapatan per kapita berpengaruh negatif signifikan terhadap kemiskinan di Kepulauan Nias. Sedangkan pengangguran berpengaruh positif signifikan terhadap kemiskinan di Kepulauan Nias. Pengujian simultan menunjukkan bahwa pendidikan, pendapatan per kapita dan pengangguran secara simultan berpengaruh signifikan terhadap kemiskinan di Kepulauan Nias.
Sosialisasi Penentuan Harga Jual Produk Dalam Rangka Optimalisasi Laba Pada UMKM Di Kelurahan Kebun Sayur Suci Etri Jayanti; Rika Surianto Zalukhu; Sri Winda Hardiyanti Damanik; Rapat Piter Sony Hutauruk; Daniel Collyn; Murbanto Sinaga; Yenni Mariani Sinurat; Yomeini Margaret Sagala; Ayu Zurlaini Damanik
Jurnal Pelayanan Hubungan Masyarakat Vol. 1 No. 2 (2023): Juni : Jurnal Pelayanan Hubungan Masyarakat
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jphm-widyakarya.v1i2.977

Abstract

The majority of MSME players in Kebun Sayur village, Siantar Timur sub-district, Pematangsiantar city have a poor understanding of how to calculate the correct selling price of products. They also do not understand how to identify costs and classify them appropriately. The selling prices they set for their products are not based on full cost estimates. As a result, the profit they make is not optimal. In view of these problems, a service activity in the form of socialisation was carried out for MSME actors in Kebun Sayur village. This socialisation activity aims to increase the insight and knowledge of MSME actors in Kebun Sayur village, Siantar Timur sub-district, Pematangsiantar city regarding product selling price determination. The socialisation activity was attended by 30 participants. The stages of service activities include preparation stage, implementation stage and evaluation stage. After participating in the service activities, the participants' insight and knowledge in product selling price determination increased. The participants were also able to identify and classify costs in the businesses they manage. This service activity has a positive impact on increasing the insight and knowledge of MSME actors.
Convergence of regional GDP per capita among the big islands in Indonesia Murbanto Sinaga; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232728

Abstract

Co-Authors Andini, Nadya Syakira Anita Purba Arseto, Dedy Dwi Asmuni Asmuni Astika, Lili Aulia Saragih, Vivi Prilia Ayu Zurlaini Damanik Ayu Zurlaini Damanik Bayu Arif Prabudi Bobby Hartanto Cai Cen, Cia Cici Puspaningrum Collyn, Daniel Damanik, Sri Winda Hardiyanti Daniel Collyn Daniel Collyn Daniel Collyn Fitrianingsih Fitrianingsih Harbain Harbain HUTABARAT, METYRIA IMELDA Hutauruk, Rapat Piter Sony Isnaini Harahap JAYANTI, SUCI ETRI Kumala Vera Dewi LUMBAN GAOL, MANATAP BERLIANA Murbanto Sinaga Murbanto Sinaga Rapat Piter Sony Hutauruk Rapat Piter Sony Hutauruk Rapat Piter Sony Hutauruk Sagala, Yomeini Margaret Sarwoto Sarwoto SARWOTO SARWOTO Sinurat, Yenni Mariani Sony, Rapat Piter Sri Murni Sri Winda Hardiyanti Damanik Sri Winda Hardiyanti Damanik Sri Winda Hardiyanti Damanik Sri Winda Hardiyanti Damanik Suci Etri Jayanti Suci Etri Jayanti Suci Etri Jayanti Suci Etri Jayanti S Suwadi Suwadi Suwadi Suwadi Syafrizal, Rodi Yenni Mariani Sinurat Yenni Mariani Sinurat Yomeini M. Sagala Yomeini Margaret Sagala Yomeini Margareth Sagala