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All Journal Kontigensi: Jurnal Ilmiah Manajemen Indonesian Journal of Economics and Management IIJSE Danadyaksa: Post Modern Economy Journal
Yenni Samri Juliati Nasution
Universitas Islam Negeri Sumatera Utara, Medan, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Implementation of Entity Financial Accounting Standards Without Public Accountability (SAK-ETAP) for Freshwater Lobster Cultivating SMEs in Tanjung Morawa District Andri Irawan; Laylan Syafina; Yenni Samri Juliati Nasution
Indonesian Journal of Economics and Management Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i3.4935

Abstract

Accounting standards for financial entities without public accountability (SAK-ETAP) Facilitate MSMEs in preparing financial reports. This study analyzes MSME actors in recording financial reports based on SAK-ETAP. The method in this study uses a qualitative method and the method of analysis used is descriptive. The sample in this study is the perpetrators of SMEs in freshwater lobster cultivation in the Tanjung Morawa sub-district. The results of the study show that the recording and preparation of financial reports carried out by the MSME managers of Freshwater Lobster Cultivation in Tanjung Morawa District are not in accordance with SAK-ETAP. It is suggested to the DSAK (Financial Accounting Standards Board) that there is a need for supervision that functions to supervise and evaluate the implementation of SAK-ETAP for MSME actors to make it easier for business actors to organize and plan their business according to SAK-ETAP principles and Islamically according to the rules of Al-Qur’an Surah Al-Baqarah verse 282.
The Analysis of the Role of Electronic Word of Mouth (E-WOM) in Increasing the Number of Customers at Bank Sumut Syariah KCP Rantauprapat Mei Linda Ritonga; Yenni Samri Juliati Nasution; Muhammad Ikhsan Harahap
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 1 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i1.578

Abstract

The increasingly competitive development of the business world means that Bank Sumut Syariah must make efforts to carry out promotions to introduce its products to the public in an effective way. One strategy to increase the number of customers is to utilize Electronic Word of Mouth (E-WOM) which is considered an effective promotional strategy to increase the number of customers. The aim of this research is to find out the role of Electronic Word of Mouth (E-WOM) in increasing the number of customers at Bank Sumut Syariah KCP Rantauprapat. The research method used in this research is a descriptive-qualitative method with literature study and the types of data used are primary and secondary data. Primary data acquisition was carried out using the interview method and secondary data in the form of supporting documents and previous research relevant to this research. The results obtained from this research are that the E-WOM indicator plays a very important role in attracting customers' interest in using Bank Sumut Syariah KCP Rantauprapat products. What plays the most role in attracting customer interest is the content indicator where customers obtain information and education from content published through the company's social media. E-WOM Bank Sumut Syariah was formed from comments submitted by customers on the Bank Sumut Syariah KCP Rantauprapat website which can be accessed by anyone who wants to get further information about Bank Sumut Syariah KCP Rantauprapat.
Strategic Efforts to Enhance the Mudharabah Financing Portfolio at PT Bank Sumut Syariah Medan through the Analytic Network Process (ANP) Approach Ririn Anjani Rangkuti; Yenni Samri Juliati Nasution; Tuti Anggraini
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7901

Abstract

Islamic banking in Indonesia has experienced rapid growth in recent years, in line with the increasing public awareness of fair and sustainable Islamic economic principles. The mudharabah contract, as one of the core profit-sharing products in Islamic banking, holds significant potential in supporting real sector financing, particularly for MSMEs. However, data from PT Bank Sumut Syariah for the 2019-2023 period indicates a declining trend in the proportion of mudharabah financing, reflecting strategic challenges such as moral hazard risks, information asymmetry, and the bank’s preference for lower-risk contracts like murabahah. This study aims to formulate strategies to enhance the mudharabah financing portfolio at PT Bank Sumut Syariah in Medan using the Analytic Network Process (ANP) method. Data were collected through in-depth interviews with experts, regulators, and practitioners involved in mudharabah financing. The findings reveal that the factors contributing to the fluctuation and relatively low share of mudharabah financing compared to other contracts are divided into two main aspects: internal and external. To address these challenges, one effective solution is to provide training for MSME actors to improve their skills and capabilities. The top priority strategies include: maximizing the implementation of mudharabah, strengthening the capital portfolio, accurate market segmentation, establishing a risk guarantee institution, conducting education and outreach programs, and fostering partnerships with external mentoring organizations.
Analysis of Using Break Even Point and Margin of Safety Information as a Basis for Determining Production Quantity in Controlling Sales Risks at Sumedang Tofu Amira Factory Amaliza Khaira; Yenni Samri Juliati Nasution; Muhammad Lathief Ilhamy Nasution
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.566

Abstract

This study aims to analyze the utilization of Break Even Point (BEP) and Margin of Safety (MOS) information as a basis for determining production quantities in controlling sales risk at Amira Sumedang Tofu Factory. The study is motivated by fluctuating market demand and the perishable nature of tofu products, which require effective production planning to minimize the risk of financial losses. A descriptive quantitative approach was employed using primary and secondary data collected through observations, interviews, documentation, and business records. The analysis was conducted using Cost-Volume-Profit (CVP) techniques, particularly Break Even Point (BEP) and Margin of Safety (MOS) calculations. The findings indicate that the factory’s sales consistently remained above the break-even point during the January–April 2026 period, demonstrating the company’s ability to cover all production costs and generate profits. The calculated BEP sales value was IDR 14,950,166, while actual monthly sales ranged from IDR 35,750,000 to IDR 42,240,000. Furthermore, the Margin of Safety values ranged from 58.2% to 64.6%, indicating that the company maintained a strong sales safety margin and faced a relatively low risk of financial loss. The highest MOS value was recorded in January (64.6%), while the lowest occurred in February (58.2%), although sales remained safely above the break-even level. The study concludes that BEP and MOS are effective management accounting tools for supporting production planning and controlling sales risk. BEP provides information regarding the minimum sales and production levels required to avoid losses, while MOS measures the degree of sales security against potential declines in demand. Therefore, the utilization of BEP and MOS information can assist MSMEs in making more accurate production decisions, improving operational efficiency, and maintaining business sustainability in a competitive market environment.
Co-Authors Amaliza Khaira Andri Irawan Laylan Syafina Mei Linda Ritonga Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Ririn Anjani Rangkuti Tuti Anggraini