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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Pelita Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Worksheet : Jurnal Akuntansi JURNAL KELUARGA SEHAT SEJAHTERA
May Hana Bilqis, May Hana
Accounting Departement, Universitas Sumatera Utara, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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TANTANGAN DAN PELUANG PENERAPAN ACTIVITY-BASED COSTING UNTUK EFISIENSI PELAYANAN KESEHATAN DI RUMAH SAKIT Rangkuti, May Hana Bilqis; Lubis, Yeti Meliany; Sinuhaji, Simpati Mellyginta
Jurnal Keluarga Sehat Sejahtera Vol 23 No 1 (2025): JURNAL KELUARGA SEHAT SEJAHTERA
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jkss.v23i1.68298

Abstract

Hospitals face the challenge of delivering high-quality healthcare services while maintaining cost efficiency. One relevant managerial accounting approach is Activity-Based Costing (ABC), which allocates costs based on activities. This article examines the opportunities and challenges of implementing ABC in hospitals through a literature review of national and international journals, textbooks, and relevant regulations. The findings indicate that ABC can improve the accuracy of cost information, support cost control, and facilitate strategic decision-making. However, its implementation encounters obstacles such as the complexity of medical services, limited human resources, and the need for adequate information technology infrastructure.
PKM Socialization and Training on Financial Reports and Optimizing Digitization of the Economy in Development UKM/UMKM House of Friends of Mother, Medan Helvetia Village Nasution, Abdillah Arif; Yuliati, Tetty; Risanty; Agustrisna, Juwita; Bilqis R, May Hana
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2021): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.483 KB) | DOI: 10.32734/abdimastalenta.v6i2.5085

Abstract

Rumah Kawan Bunda is a forum for empowering women in entrepreneurship. Rumah Kawan Bunda has various educational and collaboration programs to increase the production and sales of its members. The purpose of Rumah Kawan Bunda itself is as a space for women entrepreneurs who want to improve their entrepreneurial competence as well as a place for education and business collaboration between fellow entrepreneurs. It can be said that Rumah Kawan Bunda is the answer for women entrepreneurs who want to advance their business and increase their competence in selling both online and offline in this digital era. To continue to support the development of MSME players so that they can be competitive and contribute to the national economy, it is necessary to take steps to motivate and support MSMEs by providing guidance and assistance so that they can be more focused. Therefore, we will conduct socialization and assistance to MSMEs in preparing financial reports so that they can be used as decision-making tools in calculating business profits, and can increase access to capital to get investors. In addition, to overcome the problems of MSMEs, namely access to market products in the face of free trade and the 4.0 revolution, Micro, Small and Medium Enterprises (MSMEs) can take advantage of electronic commerce or E-commerce as a means of marketing their products.
Training In Preparing Financial Statements with Simple Booking Techniques in Group Farmers Batang Sirih Dusun Lubuk Rattan I, Desa Teluk, Kecamatan Secanggang, Kabupaten Langkat Rangkuti, May Hana Bilqis; Kesuma, Sambas Ade; Risanty; Agustrisna, Juwita
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2022): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v7i2.6929

Abstract

Batang Sirih Farmers Group is a farming group located in Teluk Village, Secanggang District, Langkat Regency, North Sumatra Province. This farmer group has approximately 30 members. The purpose of establishing the Batang Sirih farmer group is to empower farmers to gain skills and experience in the hope that later they can generate income and improve their economy. In its development, the Batang Sirih Farmer Group has now carried out a variety of Micro, Small and Medium Enterprises (MSMEs) as a livelihood related to farming management, including herbal business, plant fertilizer business, and other agricultural crops. However, in carrying out its business, the Batang Sirih Farmers Group encountered several problems related to its business. The main problem that is often faced by business actors is the lack of awareness to record business finances because of the lack of knowledge about financial accounting, resulting in the business financial system being unable to distinguish between business profits and household finances. This activity aims to provide a guide that can be used by every MSME to make financial reports.
UNLOCKING FIRM VALUE THROUGH CORPORATE GOVERNANCE : EMPIRICAL EVIDENCE FROM INDONESIA’S BASIC MATERIAL INDUSTRY Munawarah Munawarah; Gracelely A. Situmorang; May Hana Bilqis Rangkuti
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8189

Abstract

This study aims to analyze the effect of corporate governance implementation on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The independent variables include institutional ownership (IO), board of directors diligence (BDD), independent commissioners (IC), and audit committees(AC). The dependent variable, firm value, is measured using the Tobin’s Q ratio. This study employs a quantitative approach with multiple linear regression analysis. The sample was selected purposively, comprising 61 companies over 4 years of observation, yielding 244 data points. The results show that audit committees have a positive and significant effect. In contrast, institutional ownership, board of directors diligence, and independent commissioners do not have a significant effect on firm value.
Co-Authors Agustrisna , Juwita Aldri Frinaldi Gracelely A. Situmorang Hasbiana Dalimunthe Hesti Sabrina Juwita Agustrisna Kesuma, Sambas Ade Kumalasari , Fauziah Lubis, Yeti Meliany M Ali Rusdan M Ali Rusdan, M Ali Munawarah Munawarah Munawarah, Munawarah Mustia Ismail Nasution, Abdillah Arif Nasution, Abdillah Arif Rahmadhani, Sari Nuzullina Risanty Risanty Sambas Ade Kesuma Sibuhaji, Simpati Mellyginta Sinuhaji, Simpati Mellyginta Tetty Yuliati Yuni Syahputri