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All Journal Balance Vocation Accounting Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Visi Pengabdian Kepada Masyarakat Golden Ratio of Data in Summary Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Ekonomi, Teknologi dan Bisnis
Munte, Mei Hotma Mariati
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Arts Humanities Astronomy Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Social Sciences

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Mengembangkan Sistem Penjualan Sampah (QR TRASH) Munte, Mei Hotma Mariati
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Februari 2024
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v5i1.2137

Abstract

Abstract Trash is a very complicated problem for anyone who lives and gets activities in any environment. Trash can be very disturbing for students because they are not disciplined in throwing away trash. The government issued Government Regulation (PP) Number 27 of 2020 concerning Specific Trash Management, Law Number 18 of 2008 concerning Trash Management, and Government Regulation Number 81 of 2012 concerning Management of Household Trash and Household-Like Trash as one of their concrete steps. System development projects involve students, teachers, programmers, and other parties within the school who know about and are affected by the project. The problems being faced by partners are planned to be overcome by providing software in the form of a trash buying and selling application or also known as qr trash. An initial agreement between the school and the software developer is the main requirement for using the waterfall method. The system was developed by designing an application that can be installed on smartphone devices. The application designed is called qr – trash. This application can be accessed if the user has registered an account first. Account registration by users is carried out via “qr code”.    
PENERAPAN SAK-EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN PADA PABRIK TAHU ZR DESA HELVETIA Munte, Mei Hotma Mariati; Zega, Nicolaus Sebastian
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.264

Abstract

This research aims to prepare financial statements based on the Small and Medium-sized Entity Financial Accounting Standards (SAK EMKM) at ZR Tofu Factory. The research method used is quantitative descriptive. The obtained information consists of income and expense records available at ZR Tofu Factory that have been compiled. The research results show that the process of preparing financial statements with SAK EMKM at ZR Tofu Factory involves several stages, including data collection, journalizing, posting to the general ledger, preparing the pre-adjustment trial balance, making adjusting entries, preparing the post-adjustment trial balance, calculating the cost of goods manufactured, and preparing financial statements according to the format and requirements of SAK EMKM. This research contributes to the understanding of the process of preparing financial statements using SAK EMKM at ZR Tofu Factory. The implications of this research highlight the importance of improving the understanding and knowledge of SAK EMKM for the owners of ZR Tofu Factory and the need to consistently and diligently record all income and expenses, which can greatly assist in future financial statement preparation
The Impact of Profitability, Dividend Policy, and Capital Structure on the Value of Agricultural Sector Companies on the IDX Sinaga, Stefie Fiorella; Siallagan, Hamonangan; Munte, Mei Hotma Mariati
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.14112

Abstract

The agricultural sector in Indonesia faces various economic and policy challenges, so understanding the factors that affect a company's value is urgent in this study. This study aims to analyze the influence of profitability, dividend policy, and capital structure on company value in the agricultural sector listed on the Indonesia Stock Exchange for the 2021–2023 period. The research method uses a quantitative approach with purposive sampling techniques and secondary data analyzed through multiple linear regression with SPSS version 26 software, including classical assumption test and hypothesis test. The results of the study show that profitability and dividend policy have a positive and significant effect on the company's value, while the capital structure has a negative and significant effect. These findings provide practical contributions for managers and investors in financial decision-making, particularly in the agricultural sector. The novelty of this research lies in a comprehensive analysis of the interaction of the three variables (profitability, dividend policy, and capital structure) in the context of Indonesia's agricultural sector, which has not been widely explored in previous research, especially in the post-pandemic period (2021-2023) which is fraught with global economic dynamics and domestic policies.
ANALYSIS OF THE FINANCIAL PERFORMANCE OF PT. MAYORA INDAH TBK BASED ON PROFITABILITY AND LIQUIDITY RATIO: A COMPREHENSIVE STUDY Nababan, Cintia; Sinurat, Mangasa; Munte, Mei Hotma Mariati
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14479

Abstract

This research has high urgency in the context of the dynamics of Indonesia's food and beverage manufacturing industry post-pandemic, where global economic fluctuations and changes in consumption patterns demand a thorough evaluation of the company's financial performance. As a market leader with a strategic product portfolio, the performance analysis of PT. Mayora Indah Tbk is crucial to map business resilience in an era of economic volatility. The study makes a dual contribution: theoretically by enriching the literature on the application of financial ratios in the consumer goods industry, and practically by presenting actual data-driven strategic recommendations for company management. The quantitative descriptive research method was applied to the 2021-2023 financial statement data, with the analysis focusing on profitability (ROE and NPM) and liquidity (CR and QR) ratios. The findings revealed that the company managed to maintain very strong liquidity above industry standards, while profitability showed an upward trend although there was still room for optimization. This research is an important benchmark for the industry in evaluating working capital management strategies and increasing profitability amid economic uncertainty.
PERCEIVED EASE OF USE, PERCEIVED RISK, AND INTENTION TO USE QRIS: A STUDY OF URBAN CONSUMERS IN MEDAN Liliana, Ola Venina; Munte, Mei Hotma Mariati; Sihombing, Halomoan
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14671

Abstract

This study examines the influence of perceived ease of use and perceived risk on the intention to adopt QRIS (Quick Response Code Indonesian Standard) as a digital payment method among residents of Medan City. With the rapid growth of cashless transactions in Indonesia, understanding consumer adoption behavior is crucial for expanding financial inclusion. A quantitative survey method was employed, collecting primary data from 120 respondents using a structured questionnaire. Convenience sampling was used, and data were analyzed using multiple linear regression through SPSS 26. The results indicate that perceived ease of use has a significant positive effect on adoption intention, confirming the relevance of the Technology Acceptance Model (TAM) in the digital payment context. In contrast, perceived risk was found to have no significant impact, suggesting that users prioritize usability over security concerns when deciding to use QRIS. This implies that ease of access, simplicity of interface, and user experience are more decisive factors than risk perception in driving adoption. The findings highlight the importance for service providers and policymakers to focus on improving platform usability and conducting targeted digital literacy campaigns to accelerate QRIS adoption. This study contributes to the literature on digital finance in emerging economies by empirically validating key behavioral drivers in urban Indonesian consumers.
The Influence of Accounting Information System Usage on the Performance of SME in Medan Krio Village, Indonesia Nababan, Jesika; Gaol, Vebry M. Lumban; Munte, Mei Hotma Mariati
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1631

Abstract

This study examines the effect of using Accounting Information Systems (AIS) on the performance of SME in Medan Krio Village, Sunggal District. The method used is quantitative, with a survey approach through questionnaires to 162 SME actors, which were analyzed using simple linear regression. The results showed that the use of AIS had a significant and positive effect on the performance of SME, with an influence contribution of 71.5%. This finding confirms that adopting accounting technology can improve operational effectiveness, reporting accuracy, and strategic decision-making in SME. In conclusion, accounting information systems are an essential tool in supporting the sustainability of SME, and it is recommended that the government and stakeholders encourage training and access to this technology for small businesses in the region. Further research could explore other variables that influence SME.
The Effect Of Roa And Roe On The Profit Growth Of Government Banks With Credit Growth As An Intervening Variable Munte, Mei Hotma Mariati; Sijabat, Jadongan
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 2 No. 3 (2023): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v2i3.38

Abstract

Company performance information reflected in profit information in the comprehensive income statement is important information seen by investors in making decisions regarding investment and credit, and also information for evaluating management's performance in managing the company. The company's good profit growth reflects that the company's performance is also good. In other words, profit is a measure of a company's performance, so the higher the profit it achieves, the better its performance. This study aims to test and analyze the effect of ROA on profit growth, the effect of ROA on profit growth with credit growth as an intervening variable, the effect of ROE on profit growth, ROE on profit growth with credit growth as an intervening variable, the influence of ROA and ROE on profit growth and the effect of ROA and ROE on profit growth with credit growth as an intervening variable. Based on the test results, the value of the ROA coefficient is -12.031, with a significance level of 0.153. So it can be stated that the hypothesis (Ha1) states that the ROA ratio does not influence credit growth in government banks is acceptable. The results of hypothesis testing (Ha2) in which the value of the ROA coefficient is -3.415 with a significance level of 0.067 can then be stated that the hypothesis (Ha2) stating that the ROA ratio does not affect profit growth with credit growth as an intervening variable in government banks is acceptable. The results of testing the ratio of ROE to profit growth show that the ratio of ROE with a coefficient value of 1.854 with a significance level of 0.095 has a positive but insignificant effect on profit growth. So it can be stated that the hypothesis (H03), which states that the ROE Ratio affects profit growth in government banks, is acceptable. The results of testing the ratio of ROE to profit growth with credit growth as an intervening variable showed that the ROE ratio had a positive effect with a coefficient value of 0.487 with a significance level of 0.045. So it can be stated that the hypothesis (H04), which states that the ROE ratio affects profit growth with credit growth as an intervening variable in government banks, is acceptable. Furthermore, the test results on the effect of credit growth on profit growth showed that the value of the credit growth coefficient of 1.093 and significant at 0.182 was a positive but insignificant effect. Thus the hypothesis (H05) of profit growth influencing the credit growth of government banks is acceptable.
Co-Authors Hamonangan Siallagan Jadongan Sijabat Liliana, Ola Venina Lumban Gaol, Vebry Nababan, Cintia Nababan, Jesika Sihombing, Halomoan Sinaga, Stefie Fiorella Sinurat, Mangasa Zega, Nicolaus Sebastian