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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
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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.
Pengaruh Literasi Akuntansi dan Penggunaan Aplikasi Keuangan terhadap Kualitas Pengelolaan Keuangan Generasi Z Metyria Imelda Hutabarat; Pretty Naomi Sitompul; Rika Surianto Zalukhu
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 9 No 1 (2026): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v9i1.391

Abstract

The purpose of this study is to analyze the influence of accounting literacy and the use of financial applications on the quality of financial management among Generation Z in Medan City. This study uses quantitative research from primary data sources, with a questionnaire distribution technique for 93 respondents. Data analysis uses multiple linear regression analysis methods. Based on the results of this study, accounting literacy has a significant positive effect on the quality of financial management among Generation Z in Medan City. The use of financial applications has a significant positive effect on the quality of financial management among Generation Z in Medan City. The results of the Adjusted R Square study were 55.8%. While the remaining 44.2% were influenced by other variables outside this research model. The results of simultaneous research indicate that accounting literacy and the use of financial applications have a significant positive effect on the quality of financial management among Generation Z. Based on the results of this study, it is hoped that Generation Z can maintain the quality of financial management, improve accounting literacy and pay attention to the use of financial applications as needed so that the quality of financial management will improve.
Pengaruh Profitabilitas Terhadap Nilai Perusahaan: Moderasi Pengungkapan Corporate Social Responsibility Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn
Accounting Progress Vol. 5 No. 1 (2026): Accounting Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v5i1.308

Abstract

This study aims to analyze the effect of profitability on firm value and the role of Corporate Social Responsibility (CSR) disclosure in moderating this relationship in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sampling technique used was purposive sampling, resulting in 15 companies that met the research criteria. Data analysis was conducted using panel data regression analysis and Moderated Regression Analysis (MRA). The results indicate that profitability has a positive and significant effect on firm value. In addition, CSR disclosure is proven to moderate the effect of profitability on firm value by strengthening the relationship. These findings suggest that investors not only consider a company’s ability to generate profits, but also pay attention to the company’s commitment to social responsibility and business sustainability. The implications of this study indicate that companies need to maintain a balance between achieving financial performance and implementing CSR in order to enhance investor confidence and strengthen firm value.
Analisis Sistem Pengendalian Internal Pembelian Bahan Baku Pada PT. Inalum Rapat Piter Sony Hutauruk; Daniel Collyn; Rika Surianto Zalukhu
Accounting Progress Vol. 5 No. 1 (2026): Accounting Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v5i1.311

Abstract

This study aims to analyze the implementation of the internal control system for raw material purchasing at PT Indonesia Asahan Aluminium (INALUM). Internal control in the raw material purchasing process plays an important role in maintaining the effectiveness of company operations, minimizing the risk of errors and fraud, and ensuring the continuity of the production process. This study employed a qualitative approach with a descriptive method. Research data were obtained through observation, interviews, and documentation. Interviews were conducted with parties directly involved in the raw material procurement process, namely the Material Management Section and the Procurement Section. In addition, this study utilized supporting documents such as Standard Operating Procedures (SOP), business process documents, and company reports. The results indicate that the internal control system for raw material purchasing at PT INALUM has been implemented properly and systematically. The raw material procurement process is carried out through several stages, including the preparation of Purchase Requisition (PR), tender process, technical and business evaluation, negotiation, issuance of Purchase Order (PO), contract preparation, goods receipt, and payment. The company has also implemented segregation of duties, authorization systems, access restrictions, and the use of SAP and Ipro systems to support inventory control and raw material procurement processes. Furthermore, the company applies a risk mitigation strategy through Ad Hoc transactions to address raw material supply constraints under certain conditions. Based on the evaluation results, the internal control system for raw material purchasing at PT INALUM is in accordance with internal control principles and is capable of supporting the effectiveness and efficiency of the company’s raw material procurement process.
Rentannya UMKM Menghadapi Pandemi Covid-19 dan Kaitannya dengan Kualitas Sumber Daya Manusia Daniel Collyn; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk
Economic Development Progress Vol. 5 No. 1 (2026): Economic Development Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/edp.v5i1.318

Abstract

The Covid-19 pandemic has dealt a hard blow to various economic sectors in Indonesia, including MSMEs. The results of the Katadata Insight Center survey, as many as 56.8 percent of MSMEs are in bad condition, while MSMEs are in good condition only 14.1 percent. MSMEs that experienced the negative impact of the pandemic reached 82.9 percent, only 5.9 percent experienced a positive impact. The vulnerability of MSMEs in facing the Covid-19 pandemic is mainly due to the lack of ability of MSME actors to master technology and formulate business strategies. As a result, the utilization of technology by SMEs is very low. This condition is evidence that the quality of human resources for SMEs in Indonesia is still low. There are still many MSMEs that have not maximized the e-commerce platform as a medium to market their products. This is motivated by the low awareness of MSME actors about the importance of technology, and also the low ability of human resources in mastering technology. In fact, MSMEs during a pandemic can survive and grow when they have human resources who master digital technology. The study analyzed human resource problems in MSMEs during the Covid-19 pandemic in terms of the previous literature. In this study, activities for collecting, managing and analyzing data taken from related written literature will be carried out so that the description of human resource problems in MSMEs during the Covid-19 pandemic is known clearly.
Analisis Perilaku Biaya dan Penerapan Cost-Volume-Profit (CVP) pada UMKM Lemang Batok di Kota Tebing Tinggi Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Metyria Imelda Hutabarat
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.288

Abstract

This study aims to analyze cost behavior in the Lemang Batok micro-enterprise (UMKM) in Tebing Tinggi City as a basis for more accurate production planning and pricing decisions. This research employs a descriptive qualitative approach using monthly production cost data obtained from the enterprise’s financial records. Total cost function was formulated to identify fixed costs, variable costs per unit, and the overall cost structure. A cost–volume–profit (CVP) analysis was then conducted to determine the break-even point and assess profit sensitivity to changes in production volume. The results indicate that the Lemang Batok enterprise carries fixed costs of IDR 3,100,000 per month and variable costs of IDR 415 per unit, resulting in a total cost function of Y = 3,100,000 + 415X. The CVP analysis indicates that the break-even point is reached at a production volume of 105 units per month at a selling price of IDR 30,000 per unit, while increasing production up to 700 units can significantly reduce the average unit cost and enhance the contribution margin. These findings demonstrate that separating mixed costs and applying CVP analysis provide a more accurate foundation for cost control and pricing decisions in micro-enterprises. This study contributes to the literature on cost behavior in traditional food-based micro-enterprises and offers practical recommendations for improving efficiency and profitability.
Analisis Manajemen Risiko Pembiayaan Pada Koperasi Mekar Sari Berkarya Tebing Tinggi Vivi Prilia Aulia Saragih; Dedy Dwi Arseto; Rapat Piter Sony; Rika Surianto Zalukhu
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
Dampak Kombinasi Bisnis melalui Akuisisi terhadap Kinerja Keuangan Perusahaan Infrastruktur Telekomunikasi di Indonesia Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Suci Etri Jayanti S.; Sri Winda Hardiyanti Damanik
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i4.2039

Abstract

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.
ANALISIS PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY PADA PERUSAHAAN SEKTOR PERTANIAN Metyria Imelda Hutabarat; Manatap Berliana Lumban Gaol; Rika Surianto Zalukhu
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.
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