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PENGARUH ANALISIS KINERJA KEUANGAN PERUSAHAAN TERHADAP METODE RASIO PADA PT. BTN CABANG MEDAN Porkas Sojuangon Lubis; Zulaili Zulaili; Widia Wardani
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 2 No. 1 (2022): Article Research Volume 2 Nomor 1, Maret 2022
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i1.1411

Penilaian kinerja keuangan sangat penting dilakukan perusahaan karena dapat dijadikan pihak yang berkepentingan dalam pengambilan keputusan keuangan. Selain itu, kinerja keuangan juga dibutuhkan pihak luar perusahaan seperti kreditur dan investor. Untuk mengetahui kinerja keuangan perusahaan dapat dilihat dari laporan keuangan yang dibuat perusahaan tersebut. Laporan keuangan yang dibuat perusahaan dapat memberikan informasi posisi dan kondisi keuangan perusahaan seperti neraca, laporan perubahan ekuitas dan laporan laba rugi. Alat analisis yang sering digunakan untuk mengukur kinerja keuangan adalah dengan metode rasio. Yang menjadi subjek penelitian ini situs Bank Indonesia,yaitu www.bi.go.id dan website www.idx.co.id. dan objek penelitian ini adalah laporan keuangan PT. BTN Cabang Medan yang beralamat di Jl. Pemuda 10 A Medan periode 2018-2019. Populasi dalam penelitian ini mencakup seluruh data laporan keuangan PT. BTN Cabang Medan. sampel dalam penelitian ini hanya mengambil beberapa data laporan keuangan, yaitu selama 2 tahun, melalui website www.idx.co.id. Dari hasil penelitian didapat bahwa Kondisi rasio likuiditas PT. BTN Cabang Medan pada tahun 2018 dan tahun 2019 dapat dikatakan kurang baik. Hal ini dikarenakan rasio likuiditas pada tahun 2018 dan tahun 2019 menujukkan rasio yang sangat rendah. Pada tahun 2019, rasio likuiditas pada aspek quick ratio dan cash ratio yang berada di angka 1% yang artinya tiap-tiap Rp. 1,00 hutang lancar hanya dijamin oleh kurang dari Rp. 0,01 harta lancar

Pelatihan Pengolahan Ikan menjadi Nugget di Desa Percut Kabupaten Deli Serdang Winda Wardhani; Zulaili Zulaili; Evida Rahimah; Antonius Managam Simamora
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Businesses that want to continue to survive in the era of the Asian Economic Community must have the right decisions in determining production costs. Calculation of production costs has an important role in manufacturing companies because it will affect the selling price and can provide optimal profits for the company. Determination of the cost of goods manufactured is very important in the company as a basis for determining the cost of goods sold, so that it can compete with other companies. Activity Based Costing (ABC) system is a production cost calculation system based on the activities consumed by each product. The calculation of the cost of production at the Pelangi Bakery still uses manual calculations or the traditional system. Determination of the cost of production using the ABC system at the Sumber Rejeki bakery has not been able to determine the cost of production correctly because there are several obstacles. The result of calculating the cost of production per unit of the ABC system is greater than the traditional system.

Pengaruh Kualitas Pelayanan Pegawai Terhadap Kepuasan Masyarakat Pada Kantor Pos Cabang Balige Rini Wati; Riny Viri Insy Sinaga; Zulaili Zulaili
Journal Of Business, Finance, and Economics (JBFE) Vol 4, No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3794

This study aims to determine whether the role of UMKM and the potential of the business sector either partially or simultaneously have a significant influence on people's income in Rumah Lengo Village, STM Hulu District and what is the percentage. The method used in this study is a quantitative method with several tests, namely reliability analysis, classical assumption deviation test and linear regression. Based on the regression results of the primary data processed using SPSS 20, the multiple linear regression equation is obtained as follows: Y = 9.842 + 0.325 X1 + 0.460 X2 + e. Partially, the MSME role variable (X1) has a significant influence on people's income, as evidenced by the t count > t table (4.125 > 1.988). The variable potential of the business sector (X¬2) has a significant influence on people's income, as evidenced by the t count > t table (5.565 > 1.988). Simultaneously, the role of MSME variables (X1) and the potential of the business sector (X2) have a significant influence on people's income. This means that the hypothesis in this study is accepted, as evidenced by the calculated F value > F table (68.444 > 3.10). The MSME role variable (X1) and the potential of the business sector (X2) are able to contribute to the purchasing decision variable by 61.7% while the remaining 38.3% is influenced by other variables not examined in this study. From the conclusions above, the authors provide suggestions to see the potential for MSMEs to have a significant influence, so the community, with the assistance of the Village Government, should further increase the zalacca chip business so that it is more developed. It is hoped that in the future there will be in-depth research conducted by other researchers regarding the variable role of MSMEs and the potential of the business sector on people's income.

ANALISIS DAMPAK COVID-19 TERHADAP PENDAPATAN UMKM (USAHA MIKRO KECIL MENENGAH ) DESA BATANG KUIS, KABUPATEN DELI SERDANG Siti Wardah; Zulaili Zulaili; Widia Wardani
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 1 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i1.3928

Di dalam Penelitian ini mengkaji tentang dampak akibat adanya wabah virus covid-19 terhadap pendapatan bisnis UMKM di Desa Batang Kuis, Kabupaten Deli Serdang. Adapun tujuan dari penelitian ini adalah untuk mengetahui dampak yang ditimbulkan akibat adanya pandemi covid-19 terhadap keadaan ekonomi di masyarakat terutama pada usaha kecil dan menengah ( UMKM ) di Desa Batang Kuis.. Proses pengumpulan data dilakukan dengan cara melakukan wawancara kepada beberapa pedagang yang berjualan di sekitar Desa Batang Kuis, seperti pedagang sayur, pedagang buah, pedagang bahan pokok dan lainnya yang berjumlah 20 responden. Pendekatan peneletian ini menggunakan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa dampak yang ditimbulkan dari adanya pandemi covid-19 ini adalah tingkat daya beli masyarakat menurun dan keadaan pasar menjadi sepi.

Pengaruh Kualitas Pelayanan Pegawai Terhadap Kepuasan Masyarakat Pada Kantor Pos Cabang Balige Rini Wati; Riny Viri Insy Sinaga; Zulaili Zulaili
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3794

This study aims to determine whether the role of UMKM and the potential of the business sector either partially or simultaneously have a significant influence on people's income in Rumah Lengo Village, STM Hulu District and what is the percentage. The method used in this study is a quantitative method with several tests, namely reliability analysis, classical assumption deviation test and linear regression. Based on the regression results of the primary data processed using SPSS 20, the multiple linear regression equation is obtained as follows: Y = 9.842 + 0.325 X1 + 0.460 X2 + e. Partially, the MSME role variable (X1) has a significant influence on people's income, as evidenced by the t count > t table (4.125 > 1.988). The variable potential of the business sector (X¬2) has a significant influence on people's income, as evidenced by the t count > t table (5.565 > 1.988). Simultaneously, the role of MSME variables (X1) and the potential of the business sector (X2) have a significant influence on people's income. This means that the hypothesis in this study is accepted, as evidenced by the calculated F value > F table (68.444 > 3.10). The MSME role variable (X1) and the potential of the business sector (X2) are able to contribute to the purchasing decision variable by 61.7% while the remaining 38.3% is influenced by other variables not examined in this study. From the conclusions above, the authors provide suggestions to see the potential for MSMEs to have a significant influence, so the community, with the assistance of the Village Government, should further increase the zalacca chip business so that it is more developed. It is hoped that in the future there will be in-depth research conducted by other researchers regarding the variable role of MSMEs and the potential of the business sector on people's income.

Pengaruh Sarana dan Prasarana Serta Pelayanan Publik Terhadap Kepuasan Masyarakat: Indonesia Imam Firdaus; Riny Viri Insy; Zulaili Zulaili; Nuraini Nuraini
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 4 No. 3 (2023): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v4i3.1220

Given the lack of importance of the influence of facilities and infrastructure on community satisfaction, village officials must further improve existing facilities and infrastructure in the village so that people are satisfied with existing facilities. Village Governments and City Governments should focus more on improving the quality of services through the completeness of facilities and infrastructure. The purpose of this study was to reveal the facilities and infrastructure both partially and simultaneously which have a strong influence on community satisfaction in Durian Village, Pantai Labu District, Deli Serdang Regency and to find out what the percentage is. The method used in this study is a quantitative approach, while the variables studied are facilities and infrastructure (X1), public services (X2) and community satisfaction (Y). The population that the author examined was all the people in Durian Village, Pantai pumpkin District, Deli Serdang Regency. According to data from employees who work there, the population is 4300 people. So the sample used in this study was 98 people. The technique used uses sampling with accidental techniques. The variables of facilities and infrastructure (X1) and public services (X2) are able to contribute to the influence of the community satisfaction variable by 15.2% while the remaining 84.8% is influenced by other variables not examined in this study. From the conclusions above, the authors provide suggestions considering the lack of significance of the effect of the facilities and infrastructure variables on community satisfaction, the village apparatus must further improve the existing facilities and infrastructure in the village so that the community feels satisfied with the facilities and infrastructure they have. The Village Government and City Government should focus more on improve service quality through complete facilities and infrastructure

PENGARUH PENDAPATAN DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL SERTA DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI PROVINSI SUMATERA UTARA Zulaili, Zulaili; Lubis, Porkas Sojuangon; Insy Sinaga, Rini Viri
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2121

This study aimed to analyze the effect of Regional Generated Revenues (PAD) and General Allocation Fund (DAU) to Capital Expenditure (BM) and their impact on Regional Gross Domestic Product (PDRB) in 33 districts/towns of North Sumatera Province. The data used are secondary data obtained from the Central Statistical Agency (BPS) and the site of Directorate General of Fiscal Balance (www.djpk.depkeu.go.id) of North Sumatera Province for the period of 2010 to 2015. The data were analyzed by using path analysis.The result of the research showed that simultaneously Regional Generated Revenues, General Allocation Fund and Capital Expenditure had impact on economic growth.

Pengenalan Digital Marketing dalam Rangka Meningkatkan Penjualan Hasil Pertanian di Desa Pasar Lembu Kecamatan Air Joman Kabupaten Asahan Provinsi Sumatera Utara Siti Ummi Arfah Nasution; Zulaili Zulaili; Siti Wardah Pratidina Nst; Winda Wardhani; Zakia Heli Maulana
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 3 No. 2 (2024): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v3i2.4032

The development of information technology has brought changes to people's lives, such as the widespread use of smartphones as a circulating digital communication medium and its very rapid development has an impact on society, especially in supporting business activities both on a large and small scale, one of which is the livelihood sector. The increasingly worrying condition of farmers, coupled with the spread of coronavirus disease 2019 (COVID-19) in 2020, has brought changes to the business sector, experiencing very drastic changes and decline. Some countries have implemented lockdowns, there are social restrictions and there are regulations on people's life activities not to gather in crowds, especially in buying and selling activities. With the help of this technology, online systems can help business actors to expand networks between businesses that are no longer limited by barriers of time and space. This outreach activity is very beneficial for the community, most of whom are farmers. The material provided can also increase understanding of knowledge and practice of steps to use Facebook or Instagram for product promotion. Through this outreach activity, it is hoped that it can increase awareness of the farming community and MSMEs in Pasar Lembu Village, Air Joman District, Asahan Regency, North Sumatra Province to start practicing using Facebook or Instagram for product promotion.

The Role of Infrastructure Investment in Driving Regional Economic Growth: A Panel Data Analysis of Emerging Economies Zulaili, Zulaili; Rahimah, Evida; Putri, Ilfi Rahmi; Suriana, Suriana; Radiah, Radiah
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1447

This study examines the relationship between infrastructure investment and regional economic growth in emerging economies using panel data analysis from 2000-2020. Objectives: To empirically analyze the direct and indirect effects of infrastructure capital stock on economic growth performance across emerging market economies. Methods: We employ a quantitative methodology utilizing panel data econometrics with fixed effects, random effects, and dynamic GMM estimators based on an extended Cobb-Douglas production function framework incorporating infrastructure capital as a third input factor. The sample comprises 45 emerging economies with comprehensive data on GDP per capita, physical capital, human capital, and infrastructure investment indicators. Results: Our findings demonstrate a statistically significant positive relationship between infrastructure investment and economic growth, with an estimated elasticity of 0.24-0.31. The analysis reveals substantial heterogeneity across regions and infrastructure types, with transport and telecommunications infrastructure exhibiting stronger growth effects than water and energy infrastructure. Dynamic models confirm both short-term and long-term positive effects, with infrastructure investment contributing 1.2-1.8 percentage points to annual GDP growth. Conclusions: Infrastructure investment serves as a critical driver of regional economic growth in emerging economies, supporting endogenous growth theory predictions. The results suggest that strategic infrastructure development policies can enhance economic performance, particularly when combined with improvements in institutional quality and human capital development.

Analisis Dampak Covid-19 Terhadap Pendapatan UMKM (Usaha Mikro Kecil Menengah) Desa Batang Kuis, Kabupaten Deli Serdang Zulaili, Zulaili; Lubis, Porkas Sojuangon; Arfah, Siti Ummi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 1 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i1.3929

Di dalam Penelitian ini mengkaji tentang dampak akibat adanya wabah virus covid-19 terhadap pendapatan bisnis UMKM di Desa Batang Kuis, Kabupaten Deli Serdang. Adapun tujuan dari penelitian ini adalah untuk mengetahui dampak yang ditimbulkan akibat adanya pandemi covid-19 terhadap keadaan ekonomi di masyarakat terutama pada usaha kecil dan menengah ( UMKM ) di Desa Batang Kuis.. Proses pengumpulan data dilakukan dengan cara melakukan wawancara kepada beberapa pedagang yang berjualan di sekitar Desa Batang Kuis, seperti pedagang sayur, pedagang buah, pedagang bahan pokok dan lainnya yang berjumlah 20 responden. Pendekatan peneletian ini menggunakan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa dampak yang ditimbulkan dari adanya pandemi covid-19 ini adalah tingkat daya beli masyarakat menurun dan keadaan pasar menjadi sepi.

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