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All Journal Zero : Jurnal Sains, Matematika, dan Terapan Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Maslahah: Jurnal Pengabdian Masyarakat Jurnal Minfo Polgan (JMP) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Jurnal Sains Ekonomi (JSE) Miftah
Dian Ayu Andriani
Universitas Asahan
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Mathematics Physics Social Sciences

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Peningkatan Penghasilan Usaha Umkm Rempeyek Desa Serdang Dalam Penjualan Berdasarkan Legalitas Hukum Dan Berbasis Sosial Media Harmayani, Harmayani; Siregar, Aris; Siregar, Emiel Salim; Andriani, Dian Ayu; Hsb, Hendi Setiawan; Rusli, Rusli; Nasution, Lindi Amara; Khairani, Liza; Mayzura, Mayzura; Siregar, M Reno Ramadhana
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 6 No. 4 (2023): Oktober 2023
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v6i4.2723

Abstract

Micro, Small and Medium Enterprises (MSMEs) Peyek is a small-scale business that focuses on production and sales, peyek traditional Indonesian snacks that all people can consume, rempeyek business is a potentially profitable business idea supported by simple products and small capital made from materials such as flour, peanuts, or salted fish grouse. Peyek MSME businesses can be run by individuals or small groups with limited resources. This business can be run from home or a small pro-duction site with the aim of meeting local or regional market demand. It is important to maintain product quality, promote products productively and keep up with the times so that they can adapt to market developments so that the business can be sus-tainable. Given the importance of PIRT permits and halal certificates in marketing a product, we were given the opportunity to serve in Serdang village regarding PIRT permits and halal certificates. With the intention of wanting to help MSMEs in Ser-dang Village.            Keywords:micro, small and medium enterprises (msmes); pirt permits; halal certificates  Abstrak: Usaha Mikro, Kecil, dan Menengah ( UMKM ) Peyek merupakan bisnis skala kecil yang berfokus pada produksi dan penjualan, peyek makanan ringan tradisional indonesia yang semua kalangan dapat mengkonsumsi, usaha rempeyek merupakan ide bisnis yang berpotensi menguntungkan dengan di dukung oleh produk yang sederhana dan modal kecil yang terbuat dari bahan seperti tepung, kacang tanah, atau ikan asin belibis. Usaha UMKM peyek dapat dijalankan oleh individu atau kelompok kecil dengan sumber daya terbatas. Bisnis ini dapat dijalankan dari rumah atau tempat produksi kecil dengan tujuan memenuhi permintaan pasar lokal atau regional. Tujuan dari kegiatan ini adalah untuk meningkatkan pendapatan UMKM, memperbaiki legalitas usaha, menggunakan media social untuk pemasaran, meningkatkan kesadaran Masyarakat tentang produk local, pemberdayaan social ekonomi dan mendorong inovasi produk serta edukasi berkelanjutan. Mengingat pentingnya izin PIRT dan sertifikat halal dalam pemasaran sebuah produk kami diberi kesempatan mengabdi di desa Serdang mengenai izin PIRT dan sertifikat halal. Dengan maksud ingin membantu UMKM yang ada di Desa Serdang. Kata kunci:usaha mikro kecil dan menengah ( umkm ); izin pirt; sertifikat halal
Pelatihan Legalitas Usaha dan Sertifikat Halal Keripik Ubi di Desa Sei Bluru Harmayani, Harmayani; Siregar, Emiel Salim; Andriani, Dian Ayu; Apdilah, Dicky; Sinambela, Nur Isnaini; Sartika, Sartika
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 7 No. 4 (2024): Oktober 2024
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v7i4.3458

Abstract

In Sei Beluru Village, Meranti District, there are still problems in understanding the legality of business permits and the importance of halal certification. Many micro, small and medium enterprises (MSMEs) in the village do not yet have official business legality and halal certification, which is one of the inhibiting factors in expanding the market and increasing consumer confidence. The process of registering business legality and halal certification is considered complicated and requires adequate knowledge and assistance. The method used in this community service activity is direct training and assistance to cassava chip entrepreneurs in Sei Bluru Village. The training includes socialization regarding the importance of business legality and halal certification, a guide to registration procedures and a simulation of the process of managing business permits and halal certification. Assistance is provided to assist participants in filling out forms, completing documents, and carrying out the application process independently. The purpose of this activity is to increase the understanding of entrepreneurs regarding the importance of business legality and halal certification and to assist them in the process of managing both aspects. After this activity is carried out, it is hoped that cassava chip entrepreneurs in Sei Bluru Village can increase the competitiveness of their products in the market, especially markets that prioritize product halalness and clear business legality.Keywords : business legality; halal certificate; training; cassava chips; UMKM Abstrak : Di Desa Sei Beluru Kecamatan Meranti masih mengalami masalah pemahaman mengenai legalitas izin usaha dan pentingnya sertifikasi halal.  Banyak usaha mikro kecil menengah (UMKM) di desa tersebut yang belum memiliki legalitas usaha resmi dan sertifikasi halal sehingga menjadi salah satu faktor penghambat dalam memperluas pasar dan meningkatkan kepercayaan konsumen. Proses pendaftaran legalitas usaha dan sertifikasi halal dianggap rumit dan memerlukan pengetahuan serta pendampingan yang memadai. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah pelatihan dan pendampingan secara langsung kepada para pelaku usaha keripik ubi di Desa Sei Bluru. Pelatihan meliputi sosialisasi mengenai pentingnya legalitas usaha dan sertifikasi halal, panduan tata cara pendaftaran serta simulasi proses pengurusan izin usaha dan sertifikasi halal. Pendampingan dilakukan untuk membantu peserta dalam mengisi formulir, melengkapi dokumen, dan melakukan proses pengajuan secara mandiri. Tujuan dari kegiatan ini adalah untuk meningkatkan pemahaman para pelaku usaha mengenai pentingnya legalitas usaha dan sertifikasi halal serta membantu mereka dalam proses pengurusan kedua aspek tersebut. Kata kunci: legalitas usaha; sertifikat halal; pelatihan; keripik ubi; UMKM
PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER) DAN PRICE EARNING RATIO (PER) TERHADAP PRICE BOOK VALUE (PBV) PADA PERUSAHAAN TEKNOLOGI YANG TERDAFTAR DI BEI Andriani, Dian Ayu; Siregar, Aris; Sahla, Hilmiatus; Batubara, Zulfa Khairina; Siregar, Azizah
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5782

Abstract

Abstract: This study aims to determine whether ROE, DER and PER simultaneously and partially affect PBV in technology companies listed on the IDX. This type of research is quantitative research that is descriptive in nature. Data analysis in this study uses a multiple regression analysis model using SPSS 20 for Windows software. Based on the results of the F test, it shows that together the ROE, DER and PER variables have an effect on PBV with a sig F value of 0.000 < significant level of 0.05 and a calculated F value (130.776)> Ftable (2.98). The results of the t test show that the ROE results show a calculated t value> ttable (2.224> 2.05183) and a significant value (0.035 ttable (4.002 > 2.05183) and a significant value (0.000 < 0.05), meaning that PER has an effect and is significant on PBV. The results of the determination coefficient test (R2), the customized R Square value is 0.511 or 51.1%. This means that 51.1% of the PBV variable can be explained by variations in the three independent variables (ROE, DER, and PER), while the remaining 48,9% are explained by other variables outside the model. Keywords: Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), and Price Book Value (PBV) Abstrak :Penelitian ini bertujuan untuk mengetahui apakah ROE, DER dan PER secara simultan dan parsial berpengaruh terhadap PBV pada perusahaan teknologi yang terdaftar di BEI. Jenis penelitian ini adalah penelitian kuantitatif yang bersifat deskriftif. Analisis data dalam penelitian ini menggunakan model analisis regresi berganda dengan menggunakan software SPSS 20 for windows. Berdasarkan hasil uji F menunjukkan bahwa secara bersama-sama variabel ROE, DER dan PER mempunyai pengaruh terhadap PBV dengan hasil nilai sig F sebesar 0,000 < tingkat signifikan 0,05 dan nilai Fhitung (130,776) > Ftabel (2,98). Hasil uji t diketahui bahwa hasil ROE menunjukkan nilai thitung > ttabel (2,224 > 2,05183) dan nilai signifikan (0,035 < 0,05) artinya ROE berpengaruh dan signifikan terhadap PBV. DER menunjukkan nilai -thitung < ttabel (-2,882 < 2,05183) dan nilai signifikan (0,008 < 0,05), artinya berpengaruh DER negatif dan signifikan terhadap Price Book Value (PBV). PER menunjukkan nilai thitung > ttabel (4,002 > 2,05183) dan nilai signifikan (0,000 < 0,05), artinya PER berpengaruh dan signifikan terhadap PBV. Hasil uji koefisien determinasi (R2), nilai adjusted R Square sebesar 0,511 atau 51,1%. Hal ini berarti bahwa 51,1% variabel PBV yang bisa dijelaskan oleh variasi dari ketiga variabel independen (ROE, DER, dan PER), sedangkan sisanya 48,9 % dijelaskan oleh variabel lain di luar model. Kata kunci : Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), dan Price Book Value (PBV)
ANALISIS FAKTOR—FAKTOR PROFESIONALISME AUDITOR DALAM MENENTUKAN TINGKAT MATERIALITAS ATAS PEMERIKSAAN LAPORAN KEUANGAN Andriani, Dian Ayu
Jurnal Sains Ekonomi (JSE) Vol. 1 No. 2 (2020): November 2020
Publisher : Universitas Asahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36294/jse.v1i2.1954

Abstract

Penelitian ini meneliti tentang Analisis Faktor – Faktor Profesionalisme Auditor Dalam Menentukan Tingkat Materialitas Atas Pemeriksaan Laporan Keuangan Pada Kantor Akuntan Publik Kota Medan. Penelitian ini dilakukan untuk mengkonfirmasi ulang hasil penelitian dari beberapa penelitian terdahulu, sekaligus menyikapi fenomena yang terjadi pada auditor  Sumatera Utara terkait dengan profesionalisme auditor,dan implikasinya terhadap tingkat materialitas dalam pemeriksaan laporan keuangan. Originalitas penelitian ini berdimensi replikasi. Perbedaan objek, waktu, dan responden penelitian merupakan pembeda antara penelitian yang dilakukan dengan penelitian terdahulu. Populasi dalam penelitian ini adalah auditor Kota Medan. Populasi dalam penelitian ini berjumlah 43 auditor. Metode pengambilan sampel dalam penelitian ini adalah metode sampling, yaitu seluruh populasi dijadikan sampel penelitian, sehingga sampel penelitian dalam penelitian ini berjumlah 43 auditor. Seluruh sampel dalam penelitian ini dijadikan sebagai responden penelitian. Jenis data yang digunakan dalam penelitian ini adalah data primer. Data primer diperoleh dengan cara menyebarkan kuisioner kepada responden penelitian. Analisis data dalam penelitian ini menggunakan pendekatan regresi linier berganda pada tingkat signifikansi α = 5%. Hasil analisis yang dilakukan menunjukkan bahwa  Lima Dimensi profesionalisme dan berpengaruh secara simultan dan parsial terhadap tingkat materialitas dalam pemeriksaan laporan keuangan pemerintah.                                                                                                        Kata Kunci : Profesionalisme Auditor,Tingkat Materialitas,Laporan Keuangan Pemerintah.
PENGARUH DEBT TO ASSET RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN CURRENT RATIO TERHADAP TOTAL ASSET TURNOVER PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BE Putri Rezeki Hasiani Sitompul, Dian Ayu Andriani,
Jurnal Sains Ekonomi (JSE) Vol. 3 No. 2 (2022): November 2022
Publisher : Universitas Asahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36294/jse.v3i2.3155

Abstract

ABSTRAKSIPenelitian ini bertujuan untuk menguji “Pengaruh Debt to Asset Ratio, Debt to Equity Ratio, Return On Equity dan Current Ratio Terhadap Total Asset Turnover. Populasi perusahaan subsektor pertambangan yang bergerak di bidang batubara yang terdaftar di BEI berjumlah 20 perusahaan. Sampel dalam penelitian ini terdiri dari 10 perusahaan selama 4 tahun, artinya berjumlah 40 pengamatan diperoleh melalui metode purposive sampling. Teknik analisis data menggunakan metode Regresi Linier Berganda. Hasil analisis regresi linier berganda diperoleh Y= 124,320 + 0,036 X1 + -0,-872 X2 + 0,022 X3 + -0,001 X4 + е. Hasil uji-F,DAR, DER, ROE dan CR berpengaruh secara simultan terhadap TATO dengan nilai signifikansi 0,000 < 0,05 dan nilai Fhitung (7,747) > Ftabel (2,64). Hasil uji-t, ROE berpengaruh signifikan terhadap TATO dengan signifikansi 0,000 < 0,05 dan nilai thitung (5,164) > ttabel (2,02809), DER berpengaruh negatif terhadap TATO dengan signifikansi 0,025 < 0,05 dan nilai –thitung (-2,346) < -ttabel (-2,02809), sedangkan DAR, CR tidak berpengaruh signifikan terhadap TATO. Hasil uji-R2, Adjusted R Square sebesar 0,409 (40,9%), TATO dipengaruhi oleh variabel DAR, DER, ROE dan CR sedangkan selebihnya 59,1% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini. Kata Kunci : Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return On Equity (ROE), Current Ratio (CR), dan Total Asset Turnover (TATO)
Pengaruh Current Ratio, Debt To Equity Ratio, Debt To Asset Ratio, Dan Risk Based Capital Terhadap Profitabilitas Perusahaan Asuransi Di Bursa Efek Indonesia Zulkifli, Ahmad; Andriani, Dian Ayu
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/18z6ec58

Abstract

This study aimed to determine the partial and simultaneous effect of the Current Ratio (CR), Debt-to-Equity Ratio (DER), Debt-to-Asset Ratio (DAR), and Risk-Based Capital (RBC) on profitability in insurance companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This study employed a quantitative approach with a descriptive nature. The data collection included 18 insurance companies listed on the Indonesia Stock Exchange. The study period was 2021-2024. The sampling technique used purposive sampling, resulting in 40 observations from 10 companies over four years. Data were collected using secondary data and desk research. This study employed multiple linear regression analysis to analyze the data. The partial results showed that CR, DER, and DAR had no significant effect on profitability, while RBC had a significant effect. Simultaneously, the results showed that CR, DER, DAR, and RBC had a significant effect on profitability in insurance companies listed on the Indonesia Stock Exchange
Pengaruh Current Ratio, Debt To Equity Ratio, Dan Return On Equity Terhadap Dividend Payout Ratio Pada Perusahaan Indeks LQ45 Mawarsih, Dila; Andriani, Dian Ayu
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/2rcp5453

Abstract

This study aims to examine the effect of Current Ratio, Debt to Equity Ratio, and Return on Equity on Dividend Payout Ratio in LQ45 index companies listed on the Indonesia Stock Exchange. The study used secondary data obtained from published financial statements. The research sample consisted of 45 companies with a three-year observation period (2022–2024), resulting in 48 observations. The data were analyzed using multiple linear regression analysis. The results showed that partially the Current Ratio did not have a significant effect on Dividend Payout Ratio with a t-statistic value of -0,575 > t-table value of -2,01410 and a significance value of 0,568 > 0,05. The Debt to Equity Ratio did not have a significant effect on Dividend Payout Ratio with a t-statistic value of -1,938 > t-table value of -2,01410 and a significance value of 0,059 > 0,05. The Return on Equity showed a significant effect on Dividend Payout Ratio with a t-statistic value of 3,643 > t-table value of 2,01410 and a significance value of 0,001 < 0,05
Pengaruh Profitabilitas, Kebijakan Deviden, Dan Total Asset Turnover Terhadap Keputusan Investasi Pada Perusahaan Sub Sektor  Otomotif dan Komponen Yang Terdaftar dI BEI Manurung, Abdul Jailani; Andriani, Dian Ayu
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/w2wahe97

Abstract

This study aims to determine the partial and simultaneous effects of Return on Assets (ROA), Dividend Payout Ratio (DPR), and Total Asset Turnover (TATO) on the Price Earnings Ratio (PER) in Automotive and Component Manufacturing Companies Listed on the Indonesia Stock Exchange. The population is 45 companies, and a sample of 8 companies, multiplied by 4 years of observation (2021-2024), yields 32 samples. Data analysis uses multiple linear regression. The results of the test (t), partially the Return On Asset Variable (X1) has a t-value of 2.191 with a significance level of 0.037 because the t-value> t-table is 2.191> 1.69913 and the significance value is 0.037 <0.05, meaning that H0 is rejected and H1 is accepted. Thus, it can be concluded that the ROA variable has an effect and is significant on the Price Earning Ratio. The Dividend Payout Ratio variable (X2) has a t-value of -2.100 with a significance level of 0.045 because the -t-value <-t-table is -2.100 <-1.69913 and the significance value is 0.05, so H0 is rejected and H1 is accepted..
Pengaruh Return On Asset (ROA), Debt To Equity Ratio (DER) dan Earning Per Share (EPS) Terhadap Harga Saham Pada Perusahaan LQ45 Yang Terdaftar di BEI Andini, Larasati; Andriani, Dian Ayu
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/d2fvmx98

Abstract

The study aims to determine the partial and simultaneous influence of the test results (t), partially the Return On Asset (ROA) variable does not affect stock prices with a calculated t value of 0.948 < t table 2.04227 with a significance value of 0.351> 0.05, partially the Debt to Equity Ratio (DER) variable does not affect stock prices with a calculated t value of 1.750 < t table 2.04227 with a significance value of 0.091> 0.05, partially the Earning Per Share (EPS) variable affects stock prices with a calculated t value of 3.635> t table 2.04227 with a significance value of 0.001 < 0.05. it is known that the Adjusted Square value is 0.326. The results of the simultaneous test (F) in this study, with a calculated F of 6.166 > 2.93 (Ftable) and a significance value of 0.002 < 0.05, simultaneously indicate that the variables Return on Assets (ROA), Debt to Equity Ratio (DER), and Earnings Per Share (EPS) influence stock prices in LQ45 companies listed on the Indonesia Stock Exchange (IDX).
Pengaruh Struktur Modal, Likuiditas Dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Suci Imelda; Dian Ayu Andriani
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/3yqsgy89

Abstract

This study aims to determine the Effect of Capital Structure, Liquidity, and Profitability on Stock Prices in Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange for the period 2022-2024. The analysis technique used multiple linear regression analysis. The results showed that DER, CR, and ROA simultaneously had no effect on stock prices with F count > F table (1.963 > 2.85) and a significance level of 0.136 > 0.05. DER partially has no effect on stock prices with t count 1.409 ˃ t table 2.024 and significant 0.167 > 0.05. CR partially has an effect and is significant on stock prices with a t count -2.147 < t table 2.024 and significant 0.038 < 0.05. ROA variables partially have no effect and are significant on stock prices with t count -0.148 ˃ t table 2.024 and significant 0.883 > 0.05. Based on the coefficient of determination, it shows the influence of the three independent variables on stock prices by 13.4% while the remaining 86.6% is influenced by other factors outside the study.
Co-Authors Andini, Larasati ARIS SIREGAR Aris Siregar Aris, Siregar Batubara, Zulfa Khairina Dandy Gunawan Sinaga Dicky Apdilah Emiel Salim Siregar H Aly, Moustafa Harmayani Hendi Setiawan Hsb Hilmiatus Sahla Hilmiatussahla, Hilmiatussahla Hsb, Hendi Setiawan Ikhwan, Ali Khairani, Liza Khulsum, Umi Lindi Amara Nasution Liza Khairani Lubis, Alweni Khoiriyah M Reno Ramadhana Siregar Manurung, Abdul Jailani Mawarsih, Dila Mayzura Mayzura Mayzura, Mayzura Nasution, Lindi Amara Nisfu Fhitri R. Rusli Rusli Rusli Sahla, Hilmiatus Sartika Sartika Simanjuntak, Helmina Sinambela, Nur Isnaini Siregar, Azizah Siregar, M Reno Ramadhana Sri Wahyuni Suci Imelda ZULFA KHAIRINA BATUBARA Zulkifli, Ahmad