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All Journal Jurnal EMT KITA Accounting and Business Journal Journal Economy And Currency Study (JECS) Jurnal Pusat Studi Pendidikan Rakyat (PUSDIKRA) LEBAH Jurnal Manajemen dan Pemasaran
Affandi, Muhammad Rispan
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Analisis Faktor yang Mempengaruhi Nilai Tukar Harahap, Evi Syuriani; Affandi, Muhammad Rispan; Situmorang, Eduward; Sitorus P, Lampora
Jurnal Pusat Studi Pendidikan Rakyat Volume 4 Nomor 3 Agustus 2024
Publisher : CV. PUSDIKRA MITRA JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jpspr.v4i3.2043

Abstract

This research aims to determine the influence of exports, imports, inflation and interest rates on the exchange rate. The type of research used in this research is quantitative descriptive using time series data from 2009-2023. The data sources used come from the Central Statistics Agency (BPS) and Indonesian Bank (BI) which were processed using eviews 12. The research results show that exports, inflation and interest rates have a positive and significant effect on the exchange rate while imports have a negative and significant effect on the exchange rate.
MARKET REACTION ANALYSIS BEFORE AND AFTER THE ANNOUNCEMENT OF THE DIVIDEND (EMPIRE STUDY ON GO PUBLIC COMPANIES) Affandi, Muhammad Rispan; Amalia, Tengku Putri
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4328

Abstract

The purpose of this study is to prove whether there are differences in the volume of stock trading in the period and whether there are differences in abnormal returns before and after the announcement of cash dividends in Property and Real Estate companies on the Indonesia Stock Exchange. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange as many as 360 companies with years of observation 201 1 to 201 6 . The sample was selected using purposive sampling method . The data was processed using the panel data regression statistical test method. The results of this study prove that the announcement of cash dividends does not cause stock trading volume to change after the announcement of dividends and there is no difference in the average abnormal return in the period before and after the announcement of cash dividends in Property and Real Estate companies on the Indonesia Stock Exchange .
Dampak Undang-Undang Nomor 4 Tahun 2023 Tentang Pengembangan dan Penguatan Sektor Keuangan (P2SK) Terhadap Kelangsungan Dana Pensiun Affandi, Muhammad Rispan; Harahap, Evi Syuriani
Journal Economy and Currency Study (JECS) Vol. 6 No. 1 (2024)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v6i1.1780

Abstract

The purpose of this study was to determine the impact of Law No. 4 of 2023 concerning the development and strengthening of the financial sector (P2SK) on the continuity of pension funds. This research was conducted with a qualitative approach and is descriptive in nature with data collection tools, namely in-depth and staged interviews. The results obtained are Law No. 4 of 2023 is expected to increase the level of financial inclusion in the pension fund sector, increase old age protection for the community, especially workers, encourage public confidence in the implementation of pension programs and accelerate the accumulation of long-term funding sources as the main source of development financing.
Dampak implementasi kegiatan program Kampus Mengajar dalam mengembangkan literasi dan numerasi di SDN 175788 Ginting, Bena br; Simangunsong, Herlina; Affandi, Muhammad Rispan; Sembiring, Dinaria br; Siregar, Christyani; Tarigan, Hermelina Ekasari Br
Lebah Vol. 18 No. 4 (2025): July: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v18i4.356

Abstract

Program Kampus Mengajar merupakan salah satu bentuk pelaksanaan Merdeka Belajar (MBKM) yang berupa asistensi mengajar untuk memberdayakan mahasiswa dalam membantu proses pembelajaran disekolah dasar diberbagai Desa/Kota, salah satunya adalah SD Negeri 175788 Janji Pusuk, yang beralamat di Janji Hutanapa, Kec. Parlilitan, Kab. Humbang Hasundutan Prov. Sumatera Utara. Kebaruan dalam penelitian ini diadakan pretest dan postest (AKM kelas)  untuk mengukur kemampuan literasi dan numerasi siswa. dan Pada program ini, mahasiswa yang terlibat memiliki tanggung jawab dalam membantu pihak sekolah pada proses belajar mengajar, membantu adaptasi teknologi, dan membantu administrasi sekolah. Selain itu, mahasiswa memiliki tanggung jawab dalam meningkatkan Literasi dan Numerasi terutama saat pandemik dimana pendidikan di Indonesia bisa terbilang mundur dan harus dikejar untuk memajukannya kembali. Populasi dalam penelitian ini seluruh siswa di  SD Negeri 175788 Janji Pusuk  yang berjumlah 45 orang. Metode pengumpulan data melalui wawancara, obesrvasi dan dokumentasi.   Hasil program ini yakni sebagai penanaman empati dan kepekaan sosial pada diri mahasiswa terhadap permasalahan kehidupan masyarakat yang ada disekitarnya terutama bidang pendidikan, mengasah keterampilan dan problem solving dalam bekerja sama lintas bidang ilmu dan ragam asal mahasiswa, mengembangkan wawasan, karakter dan soft skil mahasiswa serta meningkatkan peran dan kontribusi nyata perguruan tinggi dan mahasiswa dalam pembagunan nasional. Selama 4 bulan kegiatan Kampus Mengajar meningkatkan rasa percaya diri mahasiswa, pemecahan maslah yang baik, kemampuan berkomunikasi yang baik dan dampaknya terhadap hasil numerasi dan literasi  siswa terlihat dari hasil AKM kelas ada peningkatan 30% numerasi dan 35% literasi.
DINAMIKA DIGITALISASI DAN MANAJEMEN KEUANGAN UMKM: LITERATURE REVIEW IMPLEMENTASI FINTECH DAN DIGITAL MARKETING PADA UMKM Affandi, Muhammad Rispan; Dasuha, Batista Leonardo P; Daniel Surya Parapat
Jurnal Manajemen dan Pemasaran Vol. 3 No. 2 (2025): Edisi Februari 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jumper.v3i2.1425

Abstract

This study examines the dynamics of digitalization and financial management of Small and Medium Enterprises (SMEs) in Medan City, with a specific focus on the implementation of financial technology (fintech) and digital marketing. Through a systematic literature review approach, the research analyses scientific publications from 2019-2024 sourced from Google Scholar, Scopus, and Science Direct databases. The results show a positive trend in fintech adoption among SMEs in Medan, particularly in digital payment services and alternative financing, which has significantly impacted operational efficiency and access to financing. In terms of digital marketing, social media and e-commerce have emerged as key platforms effective in increasing market reach and sales. Although digital transformation still faces challenges such as limited infrastructure and digital literacy, the research identifies significant opportunities in market expansion and business innovation. The study concludes that the success of SMEs' digital transformation depends on effective technology integration and comprehensive digital ecosystem support, and recommends developing structured training programs and strengthening digital infrastructure to support SME digitalization in Medan City.
Dampak Undang-Undang Nomor 4 Tahun 2023 Tentang Pengembangan dan Penguatan Sektor Keuangan (P2SK) Terhadap Kelangsungan Dana Pensiun Affandi, Muhammad Rispan; Harahap, Evi Syuriani
Journal Economy and Currency Study (JECS) Vol. 6 No. 1 (2024)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v6i1.1780

Abstract

The purpose of this study was to determine the impact of Law No. 4 of 2023 concerning the development and strengthening of the financial sector (P2SK) on the continuity of pension funds. This research was conducted with a qualitative approach and is descriptive in nature with data collection tools, namely in-depth and staged interviews. The results obtained are Law No. 4 of 2023 is expected to increase the level of financial inclusion in the pension fund sector, increase old age protection for the community, especially workers, encourage public confidence in the implementation of pension programs and accelerate the accumulation of long-term funding sources as the main source of development financing.
Analisis Faktor yang Mempengaruhi Nilai Tukar Harahap, Evi Syuriani; Affandi, Muhammad Rispan; Situmorang, Eduward; Sitorus P, Lampora
Jurnal Pusat Studi Pendidikan Rakyat Volume 4 Nomor 3 Agustus 2024
Publisher : CV. PUSDIKRA MITRA JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jpspr.v4i3.2043

Abstract

This research aims to determine the influence of exports, imports, inflation and interest rates on the exchange rate. The type of research used in this research is quantitative descriptive using time series data from 2009-2023. The data sources used come from the Central Statistics Agency (BPS) and Indonesian Bank (BI) which were processed using eviews 12. The research results show that exports, inflation and interest rates have a positive and significant effect on the exchange rate while imports have a negative and significant effect on the exchange rate.
Analisis Pengaruh Religiosity dan Ethical Judgements terhadap Tax Avoidance Saksono, Lalang; Sandag, Eltie Christi; Affandi, Muhammad Rispan; Patiran, Andarias; Marani, Yohanes
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5489

Abstract

The purpose of this study is to analyze Religiosity and Ethical Judgments on Tax Avoidance. This study used a survey of Corporate Taxpayers in Purwokerto City. Corporate Taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS 4.0.9.9 program. The results showed that Religiosity and Ethical Judgments have a positive and significant effect on tax avoidance.
Co-Authors Amalia, Tengku Putri Bena Br. Ginting Daniel Surya Parapat Dasuha, Batista Leonardo P Dinaria Br Sembiring Evi Syuriani Harahap Herlina Simangunsong Marani, Yohanes Patiran, Andarias Saksono, Lalang Sandag, Eltie Christi Siregar, Christyani Sitorus P, Lampora Situmorang, Eduward Tarigan, Hermelina Ekasari Br