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All Journal Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Ilmiah Pengabdian Kepada Masyarakat Indonesian Economic Review Jurnal Pemberdayaan Masyarakat (JUPEMAS) Jurnal EKSPLOLHUM International Journal of Social and Education (INJOSEDU) Jurnal Komunikasi
Fauziah Nur Hutauruk
Universitas Imelda Medan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Dampak Implementasi Teknologi Informasi terhadap Efisiensi Biaya Pemasaran pada UMKM di Jawa Barat: Perspektif Akuntansi Manajemen Eva Desembrianita; Sunarni; Fauziah Nur Hutauruk; Fajriani Azis; Yusuf Iskandar
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 5 No 2 (2023): Juni 2023
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v5i2.185

Abstract

Studi penelitian ini menyelidiki dampak penerapan teknologi informasi (TI) terhadap efisiensi biaya pemasaran pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Jawa Barat, dari perspektif akuntansi manajemen. Tujuan dari penelitian ini adalah untuk menguji hubungan antara adopsi TI dan efisiensi biaya pemasaran, dengan mempertimbangkan faktor-faktor yang mempengaruhi implementasi TI. Metodologi penelitian dilakukan dengan mengumpulkan data dari sampel UMKM di Jawa Barat melalui kuesioner terstruktur. Data tersebut kemudian dianalisis dengan menggunakan statistik deskriptif, analisis reliabilitas, dan analisis regresi. Temuan dari penelitian ini menunjukkan adanya hubungan positif yang signifikan antara implementasi TI dan efisiensi biaya pemasaran di UMKM. Faktor-faktor yang mempengaruhi, seperti ukuran perusahaan, karakteristik industri, dan praktik akuntansi manajemen, juga memainkan peran penting dalam menentukan tingkat adopsi TI di UMKM. Hasil ini memiliki implikasi penting bagi pemilik dan manajer UMKM, serta pembuat kebijakan, untuk meningkatkan adopsi TI dan meningkatkan efisiensi biaya pemasaran di sektor UMKM.
Stunting dan Pencegahannya Komala Dewi; Lisa Anggriani; Mirwansyah Putra Ritonga; Chairiza Azmi; Sri Rezeki Samosir; Fauziah Nur Hutauruk
Jurnal Pemberdayaan Masyarakat Vol. 1 No. 1 (2023): Desember
Publisher : Jurnal Pemberdayaan Masyarakat

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Abstract

Artikel ini menjelaskan tentang permasalahan stunting dan pencegahannya Stunting adalah kondisi gagal tumbuh pada anak balita akibat kekurangan gizi kronis terutama pada 1.000 Hari Pertama Kehidupan (HPK). Kondisi gagal tumbuh pada anak balita disebabkan oleh kurangnya asupan gizi yang berulang, infeksi berulang, dan pola asuh yang tidak memadai terutama dalam 1.000 HPK. Anak tergolong stunting apabila lebih pendek dari standar umur anak sebayanya. Standar panjang atau tinggi badan anak dapat dilihat pada buku Kesehatan Ibu dan Anak (KIA). Kekerdilan (stunting) pada anak mencerminkan kondisi gagal tumbuh pada anak Balita (Bawah Lima Tahun) sehingga anak terlalu pendek untuk usianya. Hal ini disebabkan karena kekurangan gizi kronis yang terjadi sejak bayi dalam kandungan hingga usia dua tahun. Dengan demikian periode 1.000 hari pertama kehidupan yang mendapat perhatian khusus karena menjadi penentu tingkat pertumbuhan fisik. kecerdasan.dan produktivitas seseorang di masadepan. Metode penulisan artikel ini berdasarkan kajian pustaka dengan melakukan review secara mendalam terhadap buku-buku, tulisan-tulisan tentang stunting dan yang berkaitan dengannya. Tujuan penulisan ini adalah untuk mengetahui makna stunting serta hal-hal pencegahan terjadinya stunting serta untuk menganalisis dampak negatif yang ditimbulkan stunting
MEMAKNAI ZAKAT PROFESI DAN PERHITUNGANNYA Komala Dewi; Fauziah nur Hutauruk; Yadi Islami
Jurnal Pemberdayaan Masyarakat Vol. 2 No. 1 (2024): Desember
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/jupemas.v2i1.67

Abstract

Zakat is a mandatory worship for all Muslims who are financially able and have reached the minimum limit for paying zakat or called nisab. Zakat is a certain portion of wealth that must be paid by every Muslim if they have met the specified requirements. As one of the pillars of Islam, Zakat is paid to be given to groups who are entitled to receive it (asnaf). In terms of language, zakat means clean (cleansing oneself), holy (purifying oneself), blessing and growing. Zakat comes from the word "zaka" which means holy, good, blessing, growing, and growing. It is called zakat because it contains the hope of obtaining blessings, cleansing the soul and nurturing it with various goodness (Fiqh Sunnah, Sayyid Sabiq: 5). This zakat has many benefits, both for individuals and for society. Therefore, let's pay professional zakat sincerely and with full awareness so that our wealth becomes a blessing and useful for others.
Pengenalan Dalam Penataan Laporan Keuangan Bersumber Dalam SAK-EMKM Pada UMKM Di Desa Panaggahan Fauziah Nur Hutauruk; Komala Dewii; Khairunnisa Khairunnisa; Mirwansyah Putra Ritonga; Septia Nigustira
Jurnal Pemberdayaan Masyarakat Vol. 2 No. 2 (2025): Juni
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/jupemas.v2i2.139

Abstract

Bookkeeping for MSMEs is required by the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). Recording and reporting are certainly significant obstacles for business actors. One obstacle often faced by MSMEs is the lack of financial data that can be used to apply for funding from banks and other financial institutions. The purpose of this community service (PkM) activity is to teach and train participants in preparing financial reports in accordance with SAK EMKM. The activity method is divided into three main stages: identifying needs, providing instructions or simulations for preparing financial reports and interactive discussions, and providing practical support and assessments. To ensure the material is easily accepted and used by MSMEs, a participatory approach is used. Based on the results of the activity, the interactive training accompanied by intensive mentoring was able to improve participants' understanding and ability in preparing basic financial reports, as well as improving partners' understanding of SAK EMKM and their understanding of accounting recording and reporting.  
KOMUNIKASI PEMASARAN MENGGUNAKAN MEDIA SOSIALPADA RUMAH IDE COFFEE Fauziah Nur Hutauruk; Agry Erickman
EKSPOLHUM Vol. 2 No. 2 (2025): Agustus
Publisher : SUAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/eksplolhum.v2i2.103

Abstract

Ineffective use of social media will make it difficult for Rumah Ide Coffee to compete in reaching its target market and may be abandoned by consumers. This study aims to determine the extent to which social media use brings benefits in marketing communications. The research method used is descriptive qualitative. The collected data will be presented through descriptive qualitative analysis to reveal aspects related to social media use at Rumah Ide Coffee in Medan City. The results of this study show that the function and role of social media as a mediator in marketing communications have been carried out by implementing an information strategy by looking at important points, namely paying attention to message patterns, delivery media, and managing message delivery. This research is expected to contribute to business owners who have their own admins as social media managers to be more effective in using their platforms by being more active in posting more interesting photos or videos on various existing social media
THE EFFECT OF MONETARY POLICY ON CAPITAL MARKETS IN DEVELOPING COUNTRIES Loso Judijanto; Fauziah Nur Hutauruk; Amândio de Araújo Sarmento; Al-Amin
INJOSEDU: International Journal of Social and Education Vol. 2 No. 1 (2025): JANUARY
Publisher : Adisam Publisher

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Abstract

Monetary policy is recognised as having a significant influence on the economy, particularly through its impact on the capital market. The study conducted in this research uses the literature research method. The results found that the eflects of interest rate changes and significant increases in liquidity often have a short-term positive impact on stock market indices. However, the findings also emphasise the need for policymakers to consider complicating factors such as global political or economic instability and high inflation expectations, which may reduce the eflectiveness of monetary policy. Finally, the findings underline that the room for manoeuvre of monetary policy can be limited in a low interest rate environment, which calls for a more innovative and sensitive policy approach to external conditions.
INOVASI PEMASARAN MELALUI MEDIA SOSIAL: KAJIAN LITERATUR Loso Judijanto; Fauziah Nur Hutauruk
Jurnal Komunikasi Vol. 2 No. 10 (2025): Jurnal Komunikasi
Publisher : ADISAM PUBLISHER

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Abstract

This literature review explores the role of marketing innovation through social media in enhancing interaction between companies and consumers. Social media has proven to be a powerful platform for increasing customer engagement, developing brand awareness, and promoting products in a personalised and interactive manner. By leveraging social media analytics, companies can collect real-time consumer behaviour data and adjust marketing strategies according to dynamic market needs. However, challenges such as maintaining a balance between personalisation and privacy, managing consistent and relevant content, and adapting to changes in social media algorithms and technology are the main focus. The study concludes that while marketing innovation through social media oflers great opportunities for business growth, its success requires in-depth understanding and a well-planned strategy
The Role of Business Risk in the Capital Structure of Islamic Commercial Banks with Company Size as a Moderating Variable Fauziah Nur Hutauruk
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.82

Abstract

This study aims to analyze the effect of business risk on capital structure with firm size as a moderating variable in Islamic Commercial Banks in Indonesia. Business risk is proxied by Non-Performing Financing (NPF), while capital structure is measured using the Capital Adequacy Ratio (CAR). The research population includes all Islamic Commercial Banks operating in Indonesia during the 2021–2024 period. Using a purposive sampling technique, eight Islamic Commercial Banks were selected as the research sample. Panel data regression analysis (pooled data) was employed as the analytical method using EViews 10 software. The results indicate that business risk, as measured by NPF, has no significant effect on capital structure (CAR). Furthermore, firm size does not moderate the relationship between business risk and capital structure. These findings suggest that the level of problematic financing does not play a decisive role in determining capital structure decisions in Islamic Commercial Banks during the observed period. This study contributes to the existing literature by extending empirical evidence on the direct relationship between business risk and capital structure in Islamic banking, an area that has not been extensively examined in previous studies. Practically, the results are expected to provide insights for bank management and regulators in formulating more effective risk management and capital adequacy policies.
PEMBERDAYAAN MASYARAKAT MELALUI PENGOLAHAN KULIT JAGUNG MENJADI PRODUK KERAJINAN BERNILAI EKONOMI DI DESA ASAM KUMBANG KECAMATAN MEDAN SELAYANG Fauziah Nur Hutauruk; Jony Yendra; Ahmad Tondi Ritonga; Kumaidi Kumaidi; Elvika Rahmi; Nazira Novrismi
Jurnal Ilmiah Pengabdian Kepada Masyarakat (Ji-SOMBA) Vol. 5 No. 2 (2026): Jurnal Ilmiah Pengabdian Kepada Masyarakat (Ji-SOMBA)
Publisher : Universitas Imelda Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52943/jisomba.v5i2.2252

Abstract

Jagung merupakan salah satu komoditas pertanian strategis di Indonesia dengan produksi nasional mencapai lebih dari 23 juta ton per tahun, namun pemanfaatan hasil sampingannya, khususnya kulit jagung, masih sangat terbatas. Limbah kulit jagung umumnya hanya dimanfaatkan sebagai pakan ternak atau dibuang begitu saja, sehingga menimbulkan permasalahan lingkungan sekaligus kehilangan peluang ekonomi yang berharga. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran masyarakat mengenai potensi ekonomi kulit jagung sebagai bahan baku kerajinan bernilai tinggi, memberikan pelatihan keterampilan teknis pengolahan kulit jagung menjadi produk kreatif; serta mendorong terbentuknya unit usaha berbasis ekonomi kreatif di lingkungan masyarakat Desa Asam Kumbang. Metode yang digunakan adalah pendekatan partisipatif yang mencakup tiga fase utama, yaitu sosialisasi dan edukasi, pelatihan praktik langsung, serta evaluasi dampak. Kegiatan dilaksanakan pada hari Kamis, 30 April 2026, di Desa Asam Kumbang, Kecamatan Medan Selayang, Kota Medan, dengan melibatkan tim pengabdian yang terdiri atas 6 orang. Peserta utama adalah ibu-ibu rumah tangga yang memenuhi kriteria inklusi sebagai kelompok sasaran kegiatan. Hasil kegiatan menunjukkan peningkatan signifikan dalam pengetahuan dan keterampilan peserta dalam mengolah kulit jagung menjadi produk bernilai ekonomi seperti bunga hias, tas anyaman, kotak tisu, buket dan aksesori fashion. Secara keseluruhan, program pengabdian masyarakat ini terbukti efektif dalam meningkatkan kompetensi teknis, kesadaran lingkungan, dan kapasitas wirausaha masyarakat, sekaligus membuka peluang pendapatan tambahan yang berkelanjutan bagi keluarga di wilayah sasaran.
Co-Authors Agry Erickman Ahmad Tondi Ritonga Al-Amin Amândio de Araújo Sarmento Amândio de Araújo Sarmento Chairiza Azmi Elvika Rahmi Eva Desembrianita Fajriani Azis Jony Yendra Khairunnisa Khairunnisa Komala Dewi Komala Dewii Kumaidi Kumaidi Lisa Anggriani Loso Judijanto Nazira Novrismi Putra Ritonga, Mirwansyah Septia Nigustira Sri Rezeki Samosir Sunarni Sunarni Yadi Islami Yusuf Iskandar