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All Journal Jurnal Akuntansi dan Pajak International Journal of Public Budgeting, Accounting and Finance Jurnal Ilmiah Edunomika (JIE) Madaniya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekuilnomi Jurnal Pengabdian Kepada Masyarakat Patikala International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Akuntansi'45 EKONOMIKA45 Jurnal Pengabdian Masyarakat Indonesia (JPMI) Safari : Jurnal Pengabdian Masyarakat Indonesia International Journal of Economics and Management Research Jurnal Mutiara Ilmu Akuntansi Jurnal Nusantara Berbakti Jurnal Pelayanan Hubungan Masyarakat Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi dan Pembangunan Indonesia Krigan: Journal of Management and Sharia Business International Journal of Business, Economics & Financial Studies Perwira Journal of Economics and Business (PJEB) Jurnal Ekonomi, Akuntansi dan Perpajakan Kajian Ekonomi dan Akuntansi Terapan Jurnal Pelayanan Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Accounting Progress Economic Development Progress Jurnal Akuntansi Pajak dan Manajemen International Journal of Economics and Management Research Jurnal Pengabdian Masyarakat Indonesia
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 Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Other

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The effect of learning and memory on brand equity and it’s implications on financing decisions for pt bsi msme customers in the maqasid syariah perspective Sarwoto Sarwoto; Asmuni Asmuni; Isnaini Harahap; Rika Surianto Zalukhu
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 4 (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: 10.29210/020233357

Abstract

The study involved 300 MSME customers of PT BSM in North Sumatra, aiming to investigate the impact of learning and memory on financing decisions, with brand equity as a mediating variable. The study also incorporates the Maqasid Shariah perspective. This research adopts a quantitative descriptive approach, employing quota sampling techniques for sample selection and utilizing primary data collected through questionnaires distributed directly to respondents. Respondents' perceptions are measured using Likert scales. The research method utilizes the Structural Equation Modeling (SEM) approach, with a significance level of 5%. Data processing is conducted using Smart PLS 3.0 software, and references are managed through the Mendeley 7th edition program. The findings reveal that customer motivation affects financing decisions in PT BSM's micro-financing. Customer perception does not affect financing decisions in PT BSM's micro-financing. Customer learning does not affect financing decisions in PT BSM's micro-financing. Customer memory does not affect financing decisions in PT BSM's micro-financing. Customer motivation does not affect brand equity. Customer perception affects brand equity. Customer learning affects brand equity. Customer memory affects brand equity. PT BSM's brand equity influences microfinance decisions. Brand equity mediates the influence between customer psychology on microfinance decisions at PT BSM in North Sumatra. The implications of this study encourage PT BSM to enhance awareness of Shariah banking services, emphasizing the importance of Shariah banks in achieving Maqasid Shariah
Motivation's influence on credit decisions: unveiling the moderating effect of brand awareness in PT Bank Syariah Indonesia Tebing Tinggi branch Sarwoto, Sarwoto; Cen, Cia Cai; Zalukhu, Rika Surianto; Murni, Sri
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): 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: 10.29210/020243881

Abstract

The number of MSMEs in Indonesia is very large, but the portion of credit financing to MSMEs is still very small when compared to the percentage of the number of MSMEs. Therefore, this study aims to analyze the effect of MSME customer motivation on credit decisions at PT Bank Syariah Indonesia through brand awareness as a moderating variable. This research is a quantitative descriptive study conducted on 250 MSME customers of PT Bank Syariah Indonesia, who have credit with current status and are willing to be respondents. Sampling method with accidental sampling. This study uses primary data collected by questionnaires distributed to respondents. Respondents' perceptions were measured using a Likert scale.  Research with SEM model, data processing with PLS 3.0 smart software. The results showed that motivation and brand awareness has a significant effect on MSME customer credit decisions at PT Bank Syariah Indonesia Tebing Tinggi branch. Brand awareness can be a moderating variable in the influence of motivation on credit decisions of MSME customers of PT Bank Syariah Indonesia Tebing Tinggi Branch.  The implication of this research is targeting the policy of increasing Islamic bank credit financing that is oriented towards brand awareness.
Sosialisasi Manajemen Keuangan dan Akses Pembiayaan untuk Pelaku UMKM di Desa Sei Rampah, Kecamatan Sei Rampah Suci Etri Jayanti S; Rapat Piter Sony Hutauruk; Rika Surianto Zalukhu; Fitrianingsih Fitrianingsih; Bobby Hartanto; Kumala Vera Dewi; Suwadi Suwadi; Cici Puspaningrum; Murbanto Sinaga; Sri Winda Hardiyanti Damanik; Bayu Arif Prabudi
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 1 (2025): Januari: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i1.1123

Abstract

The MSME actors in Sei Rampah Village lack adequate understanding of financial management principles. Moreover, they face challenges in accessing business financing sources. This prompted the service team to conduct a community service activity in the village. The activity was organized in the form of a socialization program aimed at improving business owners' understanding of managing business finances and strategies for accessing financing sources. The program was attended by 20 participants. The methods employed in this activity were lectures and interactive discussions. The stages of the community service included the preparation phase and the implementation phase. This activity had a positive impact on the MSME actors in the village. Their knowledge of financial management and access to financing sources increased. The MSME actors stated that they now understand how to manage business finances and strategies to access financing sources. This indicates that the community service activity carried out has made a positive contribution to business owners in Sei Rampah Village..
Peningkatan Kapasitas Pelaku UMKM di Desa Sei Rampah dalam Mengoptimalkan Media Sosial di Era Pemasaran Digital Rodi Syafrizal; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Suci Etri Jayanti S; Daniel Collyn; Yenni Mariani Sinurat; Ayu Zurlaini Damanik; Suwadi Suwadi; Yomeini M. Sagala; Murbanto Sinaga; Sri Winda Hardiyanti Damanik
Jurnal Nusantara Berbakti Vol. 3 No. 1 (2025): Januari : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v3i1.555

Abstract

The understanding of most MSME (Micro, Small, and Medium Enterprise) actors in Sei Rampah Village regarding the workings and utilization of social media as a digital marketing platform remains relatively low. This condition prompted the community service team to conduct a community engagement activity in the village. The activity was designed in the form of socialization and interactive training aimed at helping MSME actors comprehend how to optimally leverage social media to increase sales and expand market reach. The socialization activity was attended by 20 participants. The methods used in this community service activity were lectures and interactive discussions. The stages of the activity included the preparation phase and the implementation phase. This activity had a positive impact by assisting business actors in understanding how to optimally utilize social media to boost sales and broaden their market reach. Following the socialization, the majority of participants expressed interest in using social media as a platform for marketing their products. This indicates that the community engagement activity carried out contributed positively to business actors in Sei Rampah Village.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Hutabarat, Metyria Imelda; Andini, Nadya Syakira
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.873

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan green accounting dan struktur modal terhadap kinerja perusahaan. Populasi penelitian berjumlah 63 perusahaan sektor Pertambangan yang tercatat di Bursa Efek Indonesia (BEI) tahun 2019-2021. Teknik sampling menggunakan purposive sampling dan menghasilkan 10 perusahaan yang memenuhi kriteria sampel. Jenis data yang digunakan adalah data panel. Data diakses secara online pada website Bursa Efek Indonesia (BEI) dan PROPER Kementerian Lingkungan Hidup dan Kehutanan. Estimasi model regresi data panel menggunakan pendekatan pooled least square. Berdasarkan hasil analisis yang telah dilakukan, maka dapat disimpulkan bahwa penerapan green accounting dan struktur modal secara parsial berpengaruh positif dan signifikan terhadap kinerja perusahaan. Selanjutnya, penerapan green accounting dan struktur modal secara simultan berdampak signifikan terhadap kinerja perusahaan. Penelitian ini berimplikasi pada teori green accounting dan penentuan kebijakan perusahaan terkait penerapan green accounting.
Peran perilaku pengelolaan keuangan sebagai mediator dalam meningkatkan kinerja keuangan UMKM di kota Medan Hutauruk, Rapat Piter Sony; Zalukhu, Rika Surianto; Collyn, Daniel; Jayanti, Suci Etri; Damanik, Sri Winda Hardiyanti
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 1 (2024): 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: 10.29210/020243356

Abstract

Penelitian ini bertujuan menganalisis pengaruh kemampuan menyusun laporan keuangan, literasi keuangan, dan inklusi keuangan terhadap kinerja keuangan UMKM, baik pengaruh langsung maupun pengaruh tidak langsung melalui perilaku pengelolaan keuangan. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian dilakukan kepada 100 orang pelaku UMKM di kota Medan. Teknik penarikan sampel menggunakan teknik simple random sampling. Pengumpulan data dilakukan dengan menggunakan kuesioner. Data dianalisis menggunakan metode analisis jalur (path analisys). Hasil analisis menunjukkan bahwa kemampuan menyusun laporan keuangan, literasi keuangan, dan inklusi keuangan secara parsial berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan UMKM. Kemampuan menyusun laporan keuangan dan literasi keuangan secara parsial berpengaruh positif tidak signifikan terhadap kinerja keuangan UMKM. Sementara itu, inklusi keuangan dan perilaku pengelolaan keuangan secara parsial berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Temuan menarik lainnya adalah perilaku pengelolaan keuangan memediasi pengaruh kemampuan menyusun laporan keuangan terhadap kinerja keuangan UMKM. Perilaku pengelolaan keuangan juga memediasi pengaruh literasi keuangan terhadap kinerja keuangan UMKM. Sementara itu, perilaku pengelolaan keuangan tidak memediasi pengaruh inklusi keuangan terhadap kinerja keuangan UMKM. Implikasi pada penelitian ini mendorong pengembangan strategi dan kebijakan yang dapat meningkatkan literasi keuangan, mengoptimalkan inklusi keuangan, dan memperbaiki perilaku pengelolaan keuangan UMKM, yang pada akhirnya akan meningkatkan kesejahteraan dan pertumbuhan berkelanjutan sektor UMKM.
ANALISIS PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY PADA PERUSAHAAN SEKTOR PERTANIAN Hutabarat, Metyria Imelda; Lumban Gaol, Manatap Berliana; Zalukhu, Rika Surianto
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.475

Abstract

This research aims to analyze the influence of profitability and company size on disclosure of corporate social responsibility. The data sample was selected using a census method carried out on agricultural sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample used was 10 agricultural sector companies. This research is a combination of time series data and cross section. The results of this research show that profitability has positive but not significant effect on disclosure of corporate social responsibility. Company size has positive and significant effect on disclosure of corporate social responsibility. The results of the simultaneous analysis show that profitability and company size have positive and significant effect on disclosure of corporate social responsibility.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA INSTANSI PEMERINTAH DI KABUPATEN NIAS UTARA Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Puja Rizqy Ramadhan; Jesika Dhea Viranda
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 8 No. 1 (2020): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v8i1.871

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi efektivitas Sistem Informasi Akuntansi (SIA). Faktor-faktor yang diuji meliputi kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan. Efektivitas SIA merupakan variabel dependen penelitian, sedangkan kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan merupakan variabel independen. Penelitian ini dilakukan pada pegawai yang bekerja menggunakan SIA di Sekretariat DPRD kabupaten Nias Utara, Dinas Pendidikan Kabupaten Nias Utara, dan Dinas Kependudukan dan Pencatatan Sipil (Disdukcapil) Kabupaten Nias Utara. Populasi penelitian berjumlah 35 orang. Teknik sampling menggunakan sampling jenuh. Jenis data yang digunakan adalah data primer. Data diperoleh dengan menggunakan kuesioner penelitian. Metode analisis data menggunakan metode analisis regresi linier berganda. Hasil analisis menunjukkan bahwa kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan secara parsial berpengaruh positif dan signifikan terhadap efektivitas SIA. Kapabilitas pemakai merupakan variabel yang paling berpengaruh terhadap efektivitas SIA pada instansi pemerintah di Kabupaten Nias Utara
Pengaruh Foreign Direct Investment (FDI), Cost of Production (COP), Dan Inflasi Terhadap Daya Saing Ekspor: Tinjauan Literatur Murbanto Sinaga; Rika Surianto Zalukhu; Daniel Collyn; Rapat Piter Sony Hutauruk; Harbain Harbain
Jurnal Ekuilnomi Vol. 7 No. 2 (2025): Ekuilnomi Vol 7(2), Mei 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/djgwy866

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Foreign Direct Investment (FDI), Cost of Production (COP), dan inflasi terhadap daya saing ekspor. Jenis data yang digunakan adalah data sekunder, meliputi berbagai literatur berupa buku akademik, jurnal ilmiah, laporan penelitian, dan artikel yang diterbitkan oleh lembaga terpercaya. Sumber utama mencakup publikasi dari jurnal internasional serta penelitian terkait yang membahas FDI, COP, inflasi dan ekspor. Penelitian ini menggunakan metode kajian literatur. Hasil analisis menunjukkan bahwa FDI, biaya produksi, dan inflasi secara kolektif memengaruhi kinerja ekspor. FDI berkontribusi positif dalam meningkatkan kapasitas produksi dan akses pasar internasional, sementara biaya produksi yang kompetitif dan inflasi yang terkendali memainkan peran penting dalam menjaga daya saing ekspor. Implikasi penelitian ini menekankan pentingnya kebijakan yang berfokus pada pengurangan biaya dan peningkatan kualitas produk untuk memperkuat posisi ekspor suatu negara di pasar global
Analysis of the financial literacy index of MSMEs 4.0 and its determinants Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Astika, Lili
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 11, No 2 (2025): 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: 10.29210/020254802

Abstract

The financial literacy index of the Indonesian population has increased, yet cases of illegal online loan scams and fraudulent online transactions remain high due to low financial literacy. This study analyzes the financial literacy index of MSME 4.0 entrepreneurs in Tebing Tinggi City and its determinants to support the formulation of appropriate policies. The examined variables include education level, age, business turnover, and gender. Primary data were collected through questionnaires from 100 MSME entrepreneurs using e-commerce and social commerce platforms. Data analysis was conducted using multiple linear regression. The results indicate that the financial literacy index of MSME 4.0 entrepreneurs in Tebing Tinggi City is relatively high (82.26 percent). Education has a positive and significant effect on financial literacy, while age and business turnover have a negative and significant effect. Gender has a positive but insignificant effect. The implications of this study emphasize the importance of improving access to financial education, particularly for older entrepreneurs and those with higher business turnover, to enhance their understanding of modern financial technology.
Co-Authors Andini, Nadya Syakira Anggraini Anita Purba Arseto, Dedy Dwi Asmuni Asmuni Astika, Lili Ayu Zurlaini Damanik Ayu Zurlaini Damanik Ayu Zurlaini Damanik Bayu Arif Prabudi Bobby Hartanto Cai Cen, Cia Cici Puspaningrum Cici Puspaningrum Collyn, Daniel Colyn, Daniel Damanik, Sri Winda Hardiyanti Daniel Collyn Daniel Collyn Daniel Collyn Daniel Collyn Damanik Dedy Dwi Arseto Donald Frensius Pasaribu Fitrianingsih, Fitrianingsih Gugum Mukdas Sudarjah Harbain Harbain Huatauruk, Rapat Piter Sony Hutabarat, Metyria Imelda Hutauruk, Rapat Piter Sony Isnaini Harahap Jayanti S., Suci Etri JAYANTI, SUCI ETRI Jesika Dhea Viranda Kumala Vera Dewi Kumala Vera Dewi Lili Astika Limega Candrasa LUMBAN GAOL, MANATAP BERLIANA MANATAP BERLIANA LUMBAN GAOL Murbanto Sinaga Murbanto Sinaga Nurwijayanti Piter Sony Hutauruk, Rapat Putri, Urchillah Ramadhan, Puja Rizqy Rapat Piter Sony Rapat Piter Sony Hutauruk Rapat Piter Sony Hutauruk Rapat Piter Sony Hutauruk Sagala, Yomeini Margaret Sarwoto Sarwoto SARWOTO SARWOTO Sarwoto Sarwoto, Sarwoto Sinaga, Murbanto Sinurat, Mangasi Sinurat, Yenni Mariani Sitompul, Pretty Naomi Sri Murni 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 Suci Etri Jayanti S. Suci Etri Jayanti. S Suwadi Suwadi Suwadi Suwadi Suwadi Suwadi Syafrizal, Rodi Syahputra, Ari Vivi Prilia Aulia Saragih Wisnu Agustian Yenni Arfah Yenni Mariani Sinurat Yenni Mariani Sinurat Yenni Mariani Sinurat Yomeini M. Sagala Yomeini Margaret Sagala Yomeini Margareth Yomeini Margareth Sagala Yomeini Margareth Sagala Yomeini Sagala