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<![CDATA[Model Peningkatan Pendapatan Rumah Tangga Berbasis Faktor-Faktor Produksi Di Kota Medan ]]>
<![CDATA[Rini Astuti]]>;
<![CDATA[Isna Ardila]]>;
<![CDATA[Linzzy Pratami Putri]]>
<![CDATA[ Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 22, No 1 (2022) ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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DOI: 10.30596/ekonomikawan.v22i1.10813
<![CDATA[Currently, home industry business actors must be able to prepare themselves and have a good strategy in producing quality products and have an extensive marketing network, so that the products produced can be accepted by the market or consumers, so that small industrial businesses can increase family income. This study aims to determine how the model of increasing household income based on factors of production in the city of Medan. The specific objectives of this study are 1) to design a model of increasing household income based on factors of production in the city of Medan. 2) determine the production factors that support the increase in household income in producing products. This research is a basic research because in this research a modeling process is carried out to obtain the most appropriate model in increasing household income based on production factors in home industries in Medan City. The research population is the target population, namely the home industry business in the city of Medan, which is a manufacturing business with a capital scale of Rp. 2000.000.000,- This research is quantitative descriptive, using Structural Equation Modeling (SEM) research method to analyze home industry business based on production factors and causality test to determine income increase model based on production factors. Data analysis techniques will be assisted with AMOS and SPSS tools. The results of the structural model research show that the dominant factors affecting family income are capital, human resources, technology and marketing.]]>
<![CDATA[Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Rezki Zurriah]]>;
<![CDATA[Yani Suryani]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v2i3.584
<![CDATA[This research aims to produce a financial report of micro Small and medium enterprises (MSMES) based financial accounting standards of Micro small entity (SAK EMKM). This objective is based on existing conditions where SMES activities are running without relying on the information of financial statements that are arranged in an orderly and orderly manner based on standards. This type of research is qualitative research. This research uses primary and secondary data types. The sample used in this study was the SMES of the TELKOM Community Development Center Partnership and Community Development Program Unit for a similar food industry sector. The results showed that the financial statements were prepared through the stages of recording financial transactions and summarizing. Financial statements based on SAK EMKM compiled consist of statements of financial position, income statement, and notes to financial statements.]]>
<![CDATA[Financial Ratio in the Analysis of Earnings Management ]]>
<![CDATA[Irma Christiana]]>;
<![CDATA[Nadia Ika Purnama]]>;
<![CDATA[Isna Ardila]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v3i1.714
<![CDATA[Earnings management is an action taken by company management to influence reported earnings. The purpose of this study is to analyze earnings management of Perum Perumnas Regional I Medan by using financial ratios, namely leverage ratios and profitability ratios for the period 2014-2017. Earnings management in this study is proxied by discretionary accrual (DA) and measured using the Jones Modified Model. While the leverage ratio is proxied by the debt to assets ratio (DAR) and profitability ratio is proxied by the return on assets ratio (ROA). This study uses quantitative data and data is collected by documentation techniques. Data analysis techniques used descriptive analysis based on time series methods. The results of the study concluded that Perum Perumnas Regional I Medan practices earnings management with a pattern of increasing profits in 2014, 2016 and 2017. Earnings management practices are motivated because of high leverage values. While profitability does not motivate managers to practice earnings management, because high or low profitability generated by the company is ignored by investors. Keywords: earnings management, leverage, profitability]]>
<![CDATA[Investment Literation Improvement for Preparation of Investments for Young Investors ]]>
<![CDATA[Linzzy Pratami Putri]]>;
<![CDATA[Irma Christiana]]>;
<![CDATA[Delyana Rahmawany Pulungan]]>;
<![CDATA[Isna Ardila]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v2i3.587
<![CDATA[This study aims to determine the financial literacy and investment of students and their influence on the ability of students to manage finances and the ability of students to manage assets owned to be invested. The data analysis method used in this research is the Structural Equation Model or SEM method. To see the factors that influence the ability to manage finances and the ability to manage assets, Partial Least Square (PLS) analysis is performed. This analysis is used by looking at the number of samples that are a bit of an obstacle if you want to do an analysis using factor analysis or Structural Equation Model (SEM). Thus, analysis using PLS is appropriate. The results of this study are of 5 (five) literacy variables, namely capital market literacy, type of investment instrument literacy, profit level literacy, investment literacy, and financial literacy on the ability to manage finances, only investment literacy has no significant effect, more influence significant ability to manage finances. Then from (5) five literacy variables that do not have a significant influence on the ability of students to manage assets are capital market literacy and investment literacy.]]>
<![CDATA[Company's Performance as A Variable Intervening Between Intellectual Capital and Company’s Value ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Irma Christiana]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 3 (2019): Proceedings of the 5th International Conference of Project Management (ICPM) Yog ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i3.695
<![CDATA[Intellectual capital is interpreted as intangible assets in the economy and the capital is assumed to be able to generate intellectual wealth. This paper investigates the influence of intellectual capital of the company's value with the company's performance as an intervening variable at the Jakarta Islamic Index in 2014-2017. Samples were taken using the purposive sampling method, obtained 8 companies as samples of the population as many as 30 companies. Sample data as much as 32 data. To analyze data using multiple linear regression, while to determine the influence of mediation using path analysis. The findings of this research that intellectual capital has no effect on the company's performance. The intellectual model, however, affects the value of the company by being mediated by the company's performance as a variable intervening.]]>
<![CDATA[The Effect Of Investment Literacy And Perspectives On Investment On The Ability To Manage Investments ]]>
<![CDATA[Linzzy Pratami Putri]]>;
<![CDATA[Irma Christiana]]>;
<![CDATA[Delyana Rahmawany Pulungan]]>;
<![CDATA[Isna Ardila]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 3 (2019): Proceedings of the 5th International Conference of Project Management (ICPM) Yog ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i3.696
<![CDATA[The purpose of this study is to examine and analyze the effect of investment literacy and perspectives on investment on the ability to manage investments, both partially and simultaneously. Suggestions used in this study are associative. The population in this study were all students of the Faculty of Economics and Business, Muhammadiyah University, North Sumatra. Data collection techniques in this study using documentation techniques. Data analysis techniques in this study used the Classic Assumption Test, Multiple Regression, Hypothesis Test (t Test and F Test), and the Coefficient of Determination. Data processing in this study uses SPSS software version 23.00. The results of the study prove the fact that partially and simultaneously have a positive and significant effect on investment literacy and perspective on investment on the ability to manage investment.]]>
<![CDATA[Factors that Influence the Financial Literacy on Micro Small and Medium Entreprise ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Hastina Febriaty]]>;
<![CDATA[Rini Astuti]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v4i2.1234
<![CDATA[Provide a study and analysis of the factors of financial literacy related to the financial management of MSMEs in the city of Medan as the purpose of this research. This objective is based on the existing conditions in which MSMEs activities run without relying on information and financial management that is arranged in an orderly and orderly manner. The research approach used is associative. Primary data as the type in this study were sourced from questionnaires and interviews. The population used is the perpetrators of SMEs in the food and beverage industry sector in the city of Medan, amounting to 120 respondents, using purposive sampling technique in sampling, then obtained as many as 100 samples used in this study as respondents. Each questionnaire statement collected and used as data in this study will be measured by validity and reliability tests. The data analysis method uses Confirmatory Factor Analysis (CFA) using the SEM (Structural Equation Model) structural equation model. Evaluation of the structural equation model using the t statistic and p value parameters. This study based on the test results found that three variables of financial literacy, including financial behavior, financial socialization, and bookkeeping systems positively and significantly affect it.]]>
<![CDATA[INFLUENCE OF EXTERNAL FUNDING ON RETURN ON ASSETS IN LIPPO GROUP COMPANY ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Darma Yanti]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i1.442
<![CDATA[Return on Assets as one form of the ratio of profitabiltas to measure the ability of a company with the overall funds infused in assets used to operate the company in generating profits. The purpose of this research is to analyze influence external funding as measured by the Debt Equity Ratio on Return on Assets in the Lippo Group Company. Population in this research are Lippo Group Company that listed on the Indonesia stock exchange period 2013 – 2017. Samples are taken by using saturation sampling method. It used 7 companies as sample in Lippo Group period 2013 – 2017, So total observation in this research are 35 observations. Types and sources of data in this research is quantitative data and secondary data. The using of analyzed method is by simple linear regression using Statistical Package for the Social Sciences (SPSS). Hypothesis testing are using t test. The results of this research show that External Funding as measured by Debt Equity Ratio influence Return on Assets significantly in Lippo Group Company that listed in the Indonesia stock exchange.]]>
<![CDATA[Pengenaan Pajak Penghasilan Pengusaha E-Commerce Shopee Berdasarkan Peraturan Pemerintah No 23 Tahun 2018 ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Zuraida Ulfa]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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<![CDATA[This study aims to analyze the compliance of e-commerce entrepreneurs regarding the imposition of income tax on online businesses based on Government Regulation no. 23 of 2018. This study uses a descriptive research approach, and from 110 populations or respondents used 15 Shopee e-commerce entrepreneurs spread across the city. Medan as the research sample obtained from purposive sampling technique. Data collection techniques were carried out using questionnaires and interviews. The results showed that the tax compliance of Shope e-commerce entrepreneurs in Medan City on Government Regulation no. 23 of 2018 is still classified as very low due to the lack of understanding of e-commerce entrepreneurs regarding Government Regulation no. 23 of 2018 causing non-compliance in carrying out the obligation to pay taxes.]]>
<![CDATA[EE (Eco Enzyme)" Sampah Berkah Uang Bertambah Bagi Ibu Rumah Tangga ]]>
<![CDATA[Delyana Pulungan]]>;
<![CDATA[Tiffany Zia Aznur]]>;
<![CDATA[Dina Arfianti Saragih]]>;
<![CDATA[Ika Ucha Pradifta]]>;
<![CDATA[Guntoro]]>;
<![CDATA[Nurliana]]>;
<![CDATA[Rini Astuti]]>;
<![CDATA[M Firza Alpi]]>;
<![CDATA[Isna Ardila]]>;
<![CDATA[Irma Christiana]]>;
<![CDATA[Hastina Febriaty]]>;
<![CDATA[Hasrudy Tanjung]]>
<![CDATA[ ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 3 No. 2 (2022): Juni ]]>
Publisher : <![CDATA[CERED Indonesia Publishing ]]>
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DOI: 10.53695/jas.v3i2.703
<![CDATA[Kegiatan pengabdian masyarakat ini dilaksanakan di Desa Tanjung Sari Batang Kuis selama 1 hari dengan mitra ibu rumah tangga dengan pendekatan edukasi dan sosialisasi serta praktek langsung pembuatan eco enzyme. Hasil diskusi awal mengungkapkan bahwa mitra belum mengetahui tentang alternatif pengolahan sampah organik rumah tangga menjadi produk eco-enzyme yang murah, mudah dan aman. Ternyata mereka sangat tertarik dan antusias untuk mempraktekkan langsung di lokasi pengabdian dan akan melanjutkannya di rumah masing-masing. Hasil akhir dari kegiatan ini diketahui bahwa semua mitra akan mencoba membuat eco enzyme di rumahnya masing-masing dan antusias untuk mencoba manfaatnya dalam kehidupan sehari-hari. Manfaat lainnya adalah mitra mengetahui bahwa pengolahan sampah organik rumah tangga dapat dimulai dari rumah dan membantu pemerintah mengurangi penumpukan sampah serta membantu menciptakan lingkungan yang bersih dan aman di Desa Tanjung Sari, Batang Kuis]]>
