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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 Jurnal Pengabdian Masyarakat Indonesia
Rika Surianto Zalukhu
Sekolah Tinggi Ilmu Ekonomi Bina Karya
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Analisis Manajemen Risiko Pembiayaan Pada Koperasi Mekar Sari Berkarya Tebing Tinggi Aulia Saragih, Vivi Prilia; Arseto, Dedy Dwi; Sony, Rapat Piter; Zalukhu, Rika Surianto
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16608

Abstract

Penelitian ini bertujuan untuk menganalisis manajemen risiko pembiayaan yang diterapkan di Koperasi Mekar Sari Berkarya Tebing Tinggi. Fokus penelitian mencakup proses identifikasi, pengukuran, pemantauan, dan penanganan risiko pembiayaan untuk memastikan keberlanjutan operasional koperasi. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi.Hasil penelitian menunjukkan bahwa manajemen risiko pembiayaan di koperasi dilakukan secara komprehensif. Proses identifikasi risiko berfokus pada analisis karakter (character) dan kapasitas (capacity) nasabah, dengan tujuan memastikan kemampuan nasabah dalam memenuhi kewajiban pembiayaan. Tahap pengukuran risiko melibatkan evaluasi kondisi keuangan nasabah, potensi kegagalan pembayaran, dan karakteristik risiko yang dihadapi. Pemantauan risiko dilakukan melalui kunjungan rutin ke nasabah untuk mendeteksi potensi masalah sejak dini, sementara pengendalian risiko mencakup langkah-langkah mitigasi seperti penjadwalan ulang pembayaran, penataan kembali modal, hingga eksekusi lelang barang jaminan. Penanganan risiko pembiayaan bermasalah tidak hanya mengandalkan prosedur formal, tetapi juga mempertimbangkan hubungan emosional dan moral dengan nasabah untuk mencapai solusi yang saling menguntungkan. Keywords : Manajemen Risiko, Risiko Pembiayaan
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.
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.
Sosialisasi Penguatan Ekonomi Masyarakat Melalui Pendidikan Kewirausahaan di Desa Firdaus Yomeini Margareth Sagala; Suci Etri Jayanti; Daniel Collyn; Rapat Piter Sony Hutauruk; Rika Surianto Zalukhu; Yenni Mariani Sinurat; Rodi Syafrizal; Ayu Zurlaini Damanik; Suwadi Suwadi; Bobby Hartanto; Kumala Vera Dewi; Cici Puspaningrum; Murbanto Sinaga
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 3 No. 2 (2024): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v3i2.4136

Abstract

The ratio of entrepreneurs in Firdaus village, Sei Rampah District, Serdang Bedagai Regency, is considered very low. This low ratio is attributed to the community's low interest in entrepreneurship. Most of the community believes that entrepreneurship requires a large amount of capital. Additionally, there are risks that may occur, such as losses and uncertainty regarding income. Therefore, a community service activity in the form of socialization was conducted for the people of Firdaus village. This socialization activity aimed to provide entrepreneurship education to the community in Firdaus village, thus fostering interest in entrepreneurship. The socialization activity was attended by 22 participants. The methods used in this community service activity were lectures and interactive discussions. The stages of the community service activities included the preparation stage and the implementation stage. This activity had a positive impact on increasing the knowledge of the participants regarding the entrepreneurial skills that an entrepreneur must master, as well as the importance of marketing strategies and the use of technology in the success of a business. Several participants expressed interest in entrepreneurship after participating in the community service activity. This indicates that the community service activity has made a positive contribution to the people of Firdaus village.
Peran perilaku pengelolaan keuangan sebagai mediator dalam meningkatkan kinerja keuangan UMKM di kota Medan Rapat Piter Sony Hutauruk; Rika Surianto Zalukhu; Daniel Collyn; Suci Etri Jayanti; Sri Winda Hardiyanti Damanik
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.
Motivation's influence on credit decisions: unveiling the moderating effect of brand awareness in PT Bank Syariah Indonesia Tebing Tinggi branch Sarwoto Sarwoto; Cia Cai Cen; Rika Surianto Zalukhu; Sri Murni
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.
Analysis of the financial literacy index of MSMEs 4.0 and its determinants Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Lili Astika
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 Anita Purba Arseto, Dedy Dwi Asmuni Asmuni Astika, Lili Aulia Saragih, Vivi Prilia Ayu Zurlaini Damanik Ayu Zurlaini Damanik Ayu Zurlaini Damanik Bayu Arif Prabudi Bobby Hartanto Cai Cen, Cia Cici Puspaningrum 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 Kumala Vera Dewi Lili Astika 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 Suwadi Suwadi Syafrizal, Rodi Yenni Mariani Sinurat Yenni Mariani Sinurat Yenni Mariani Sinurat Yomeini M. Sagala Yomeini Margaret Sagala Yomeini Margareth Sagala Yomeini Margareth Sagala