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All Journal Jurnal Administrasi Bisnis Media Mahardhika Jurnal Aplikasi Akuntansi FINANCIAL : JURNAL AKUNTANSI Eastasouth Journal of Positive Community Services Jurnal Pengabdian Bukit Pengharapan Journal of Management and Economics Research
Afrida, Fenny
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA Afrida, Fenny
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.843

Abstract

This research aims to examine the influence of financial performance, measured by Return On Assets (ROA), Net Profit Margin (NPM), and Debt to Equity Ratio (DER), on the stock prices of Healthcare companies listed on the Indonesia Stock Exchange during the period 2021-2022. The study employs purposive sampling as the method and adopts a quantitative approach, utilizing secondary data. The results of the research, analyzed through multiple linear regression, indicate that ROA, NPM, and DER do not have a significant impact on stock prices for Healthcare companies listed on the Indonesia Stock Exchange during the period 2021-2022.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN GREEN INNOVATION TERHADAP KINERJA KEUANGAN DENGAN SUSTAINABLE ACCOUNTING SEBAGAI VARIABEL MODERATING Afrida, Fenny; Setyorini, Dian
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i2.617

Abstract

Pada saat ini kita dihadapkan pada era industrialisasi yang mana banyak perusahaan yang dihadapkan dengan persaingan baik dalam skala nasional maupun internasional. Hal itu membuat pertumbuhan ekonomi berlangsung sangat pesat. Untuk menanggulangi kegiatan bisnis terhadap isu lingkungan adalah dengan menerapkan green accounting. Selain itu, perusahaan juga diharuskan untuk menciptakan konsep inovasi yang menghasilkan produk, proses, ataupun teknologi baru yang ramah lingkungan disebut dengan green innovation. Penelitian ini dilakukan bertujuan untuk melihat peranan dan kontribusi perusahaan di Sektor Pertambangan dalam menerapkan green accounting dan green innovation dalam meningkatkan kinerja keuangan perusahaan dengan sustainable development sebagai variabel moderating. Peneltian ini dilakukan di perusahaan sektor pertambangan yang terdaftar di BEI dengan kurun waktu 2021-2023. Model analisis data yang digunakan yaitu dengan menggunakan Structural Equation Model (SEM). Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI dalam kurun waktu 2021-2023, dan teknik yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa green accounting dan green innovation berpengaruh terhadap kinerja keuangan, sedangkan sustainable development tidak mampu memoderasi pengaruh antara green accounting dan green innovation terhadap kinerja keuangan. Kata kunci: Akuntansi Hijau, Inovasi Hijau, Kinerja Keuangan, Pembangunan Berkelanjutan
PERAN KARANG TARUNA DALAM PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DI DESA LAU LEBAH KECAMATAN GUNUNG STEMBER KABUPATEN DAIRI Simbolon, Deliyanti; Afrida, Fenny; Nasution, Lisa Elianti; Setyorini, Dian
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.421

Abstract

This community service is focused on a workshop on the role of youth organizations in community development and empowerment in Lau Lebah Village, Gunung Sitember District, Dairi Regency. The determination of this workshop was motivated by the lack of involvement and participation of youth organizations in village progress. In an effort to increase village progress through the role of youth organizations, activities are needed that encourage increased involvement of youth organizations to create something new, whether in the form of ideas or real work. One of the activities held in Lau Lebah Village, Gunung Sitember District, Dairi Regency was holding a workshop on the role of youth organizations. Procurement of this workshop activity also shows that the Village aims to create youth youth activities in Village development with ADD provided by the village. The output target that will be produced from this PKM is in the form of knowledge transfer regarding the role of youth organizations in village development which is implemented in Lau Bee village. Apart from that, it is also hoped that this PKM activity will be able to develop the development of Lau Lebah Village towards future progress. The method of implementing the activity is pre-implementation, observation and interviews by the team, implementation of the activity, post-implementation after the socialization event is carried out. The result of this activity is an increase in the role of youth organizations in development and empowerment. From the workshop activities, youth organizations and village officials realized the important role of youth organizations in improving organizational management to increase village progress
Socialization of Digital Financial Applications to Organize Financial Management for Dayah Darul Hikmah Students Afrida, Fenny; Herlambang, Albert; Marpaung, Linda Wahyu; Gea, Sanderwan Kristian; Ilham, Habibi; Halim, Hendra; Usiai, Khairil
Eastasouth Journal of Positive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i03.335

Abstract

Management finance is very necessary for students, especially for for Gen Z. With existence sophistication technology there is various type common problems appeared, one of them that is problem finance. Often times for follow trend or style life, Gen Z sacrifices condition finance they are for the sake of Can follow existing trends. Such as submit credit or loan on line only For fulfil prestige life they. Activities devotion to public This was held at Dayah Darul Hikmah, Baitussalam District, Aceh Besar, on Friday, February 14, 2025, and was attended by 50 students. The activity This aiming For see how much Far students ' understanding in manage finance them and avoid from activity consumptive. Activities this also aims For make the students own guidelines in building the future they For reach stable finances. Results of activities shows an increase understanding participant related importance digitalization in management finance. The majority participant state the introduced application is very helpful in record, monitor, and analyze finance they.
Do Digitalization and Green Entrepreneurship Affect Firm Value of Micro, Small and Medium Enterprises (MSMES)? Putra, Pasca Dwi; Zainal, Andri; Harahap, Khairunnisa; Agusti, Ivo Selvia; Saputra, Hendra; Thohiri, Roza; Afrida, Fenny
Jurnal Administrasi Bisnis Vol 14, No 2 (2025): In Progress
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jab.v14i2.69571

Abstract

The purpose of this study is to examine the potential of digitalization and green entrepreneurship to enhance the value of Micro, Small and Medium Enterprises (MSMEs) in Medan City. The research was conducted with MSMEs in the city of Medan. The study involved 146 respondents. The objective of this study is to test a hypothesis using a structural equation model, with the SmartPLS 3.2.8 application being utilized to facilitate this process. Prior to hypothesis testing, the data must first be subjected to a process of validity and reliability testing. The findings of this study indicate that the implementation of digitalization and green entrepreneurship has the potential to enhance the value of MSMEs. Furthermore, the implementation of green entrepreneurship will motivate companies to adopt digitalization. The implementation of digitalization and green entrepreneurship will assist MSMEs in competing and innovating through the utilization of technology and broader marketing strategies, while also prioritizing environmental protection.
THE IMPLICATION OF GREEN ENTREPRENEURSHIP AND GREEN INNOVATION TO ENHANCE SMES' PERFORMANCE Putra, Pasca Dwi; Zainal, Andri; Harahap, Khairunnisa; Agusti, Ivo Selvia; Saputra, Hendra; Thohiri, Roza; Afrida, Fenny
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.673

Abstract

This study looks into how starting businesses with eco-friendly ideas and creating new green technologies can affect the success of small and medium-sized enterprises. The research was conducted using quantitative and direct survey methods with a sample of 103 MSMEs. After evaluating model fit, hypothesis testing procedures were performed using Structural Equation Modeling (SEM). Throughout the study timeframe, the impact of green entrepreneurship on green innovation was significant. Nonetheless, no statistical correlation was found between green entrepreneurship and the performance of MSMEs. This research discovered that green entrepreneurship positively and significantly influences green innovation. Nevertheless, this effect did not affect the performance of MSME businesses. Numerous studies demonstrate that adopting sustainable business practices can enhance the performance of MSMEs. Conversely, the findings show a significant effect of green innovation on achieving MSMEs. The implications of this research are a reference for MSMEs. They can use this to improve their performance and have a competitive advantage.
Analisis Efektivitas Penggunaan E-Filing dalam Penerimaan Pajak pada KPP Pratama Medan Barat Simbolon, Deliyanti; Afrida, Fenny; Wahyuni, Putri
Journal of Management and Economics Research Vol 3 No 1 (2024): December 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i1.186

Abstract

The purpose of knowing the use of E-filling at KPP Pratama Medan Barat and to determine the effectiveness of the use of E-filling in tax revenue at KPP Pratama Medan Barat. This research uses qualitative data from primary data sources and secondary data sources. This research used data collection techniques, namely interviews and documentation studies Location This research was conducted at the West Medan Pratama Tax Service Office located at Jl. Dormitory No. 7-A, Sei Sikambing C ll, Medan Helvetia, Medan City, North Sumatra 20123. Findings Based on the results of the study, it is known that the number of WPOPs who submit tax returns from the West Medan Sub-district using E-filling is already large and increases every year, thus showing the effectiveness of the use of E-filling in tax revenue at the KPP Pratama Medan Barat has reached the expected amount with an average percentage - 100% in the last 5 years. Implications In addition, every process of E-filling still has weaknesses, but with the socialisation that is often carried out by the West Medan KPP to individual taxpayers related to the use of e-filling, it increases the knowledge of individual taxpayers in its use so that it increases confidence in the use of e-filling and with this convenience it affects tax revenue at the West Medan KPP. And the hope is that the fiscus is always responsive to the difficulties experienced by taxpayers in using e-filling. This research approach is descriptive research that refers to inductive data analysis Research Type - Empirical Study / Field Study.
Co-Authors Andri Zainal Gea, Sanderwan Kristian Halim, Hendra Harahap, Khairunnisa Hendra Saputra Herlambang, Albert Ilham, Habibi Ivo Selvia Agusti Marpaung, Linda Wahyu Nasution, Lisa Elianti Putra, Pasca Dwi PUTRI WAHYUNI Setyorini, Dian Simbolon, Deliyanti Thohiri, Roza Usiai, Khairil