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Analisis Faktor-faktor yang Mempengaruhi Kinerja Keuangan Usaha Mikro Kecil dan Menengah (UMKM) di Kota Medan Rima Octaviani; Rizqy Fadhlina Putri
Regress: Journal of Economics & Management Vol. 1 No. 1 (2021)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.232 KB) | DOI: 10.57251/reg.v1i1.126

Abstract

Micro, small and medium enterprises have a major contribution to the national and regional economy, thus sustainable empowerment are constantly needed. This study aims to determine the effect of capital (X1), business age (X2), and credit loan (X3) on the performance of micro, small and medium enterprises (Y) in Medan City. 50 business managers were selected as the research sample based on the purposive sampling technique. Data were collected using questionnaire, and were analyzed by using Multiple linear regression analysis processed in the SPSS program. The results demonstrated that capital and credit loan had a significant effect on business performance (p < 0.05). On the other hand, business age had no significant effect on business performance (p > 0.05). These findings indicate that regardless of how long a business has been established, the main determinants of its performance are capital adequacy and the access to credit services. These two significant factors should be the priority in the program of small business empowerments by the government of Medan City or related agencies.
Factors Influencing the Integrity of Financial Statements in Consumer Goods Companies Listed on the IDX for the 2018-2020 Period Rizkyka Agusti Fadillah; Rizqy Fadhlina Putri
Journal of Finance and Business Digital Vol. 2 No. 1 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i1.3429

Abstract

This study aims to determine the contribution of audit quality, leverage, profitability and company size to the integrity of financial reports in Consumer Goods Companies listed on the Indonesia Stock Exchange in 2018-2020. The population studied is all Consumer Goods companies on the IDX. Sampling using Purposive Sampling method. which produces a sample of 26 companies. The type of research used is quantitative. The data analysis tools are multiple linear regression analysis, partial test, simultaneous test and test of the coefficient of determination. The result of this research is that audit quality and company size partially do not contribute to the integrity of financial statements and what contributes to the integrity of financial statements are leverage, profitability and company size. Overall audit quality, leverage, profitability and company size contribute to the integrity of financial statements.
PERBANDINGAN PROFITABILITAS INDUSTRI PERBANKAN SYARIAH DAN PERBANKAN KONVENSIONAL MENGGUNAKAN METODE STRUKTUR KINERJA (STUDI KASUS PADA BANK BRI SYARIAH DAN BANK BRI KONVENSIONAL) Nurul Azmi Nurul; Rizqy Fadhlina Putri Rizqy; Ardhansyah Putra Harahap
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 2 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.465 KB) | DOI: 10.32696/jaapi.v2i2.1064

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This study aims to analyze the Comparison of Profitability of the Islamic Banking Industry and Conventional Banking Using the Performance Structure Method (Case Study on Sharia Bank Bri Syariah and Conventional Bri Bank. This study uses a qualitative descriptive approach, aims to determine the Comparison of Profitability of Islamic Banking Industry and Conventional Banking Using the Structure Method). Performance (Case Study on Sharia BRI Bank and Conventional BRI Bank. The subjects in this research are BRI Syariah Bank and Conventional BRI Bank and the object of this research is the income statement of BRI Syariah Bank and Conventional BRI Bank. The analytical technique used is qualitative. the results of the study, it can be concluded that the comparison of profitability between BRI Syariah Banks and Conventional BRI Banks is significantly different.The profitability ratio values ​​obtained by Conventional Banks are greater than the profitability ratio values ​​obtained by conventional banks. lkan Islamic Bank. It can be concluded that Conventional BRI Bank shows better financial performance than Sharia BRI Bank.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN Rizqy Fadhlina Putri; Shita Tiara; Rini Fadhillah Putri
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3279

Abstract

ABSTRACT Analysis of the effect of sustainability report disclosure on financial performance using profitability ratios (ROA). The population in this study are mining companies that submitted sustainability reports using the GRI G4 standard between 2016 and 2020 and are listed on the Indonesia Stock Exchange. The object of this case study is a mining company that is traded on the Indonesian Stock Exchange. Nine organizations became the entire company sample for this study, which was conducted over five years. Multiple linear regression is used as a data analysis method. The research findings show that the economic, environmental, and social aspects of transparency all have a beneficial impact on a company's financial performance.Keywords: Sustainability Report (SR), Disclosure of Economic Aspects, Disclosure of Environmental Aspects, Disclosure of Social Aspects, Return On Assets (ROA)
BAGI HASIL AKAD MUDHARABAH DENGAN METODE REVENUE SHARING DAN PROFIT SHARING PADA PT. BPRS GEBU PRIMA MEDAN Rizqy Fadhlina Putri; Rini Fadhillah Putri; Nur Fadhillah
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.4102

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi metode Revenue Sharing. adapun subjek dalam penelitian ini adalah PT. BPRS Gebu Prima Medan, dan objek penelitian ini adalah laporan setoran mudharabah. hasil penelitian ini yaitu Bagi Hasil Mudharabah  adalah pendanaan dimana bank menanggung seluruh biaya modal kerja nasabah. Sesuai rasio yang disepakati bersama, pendapatan yang dihasilkan didistribusikan. Mekanisme pengembalian modal sistem ini dapat menyederhanakan banyak hal bagi klien. Tidak ada bagian dari sistem mudharabah ini yang berdasarkan pada pemakaian.
Determinants of Original Local Government Revenue In North Sumatera Province Bella Sapira; Shita Tiara; Rizqy Fadhlina Putri
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.145

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The amount of Original Local Government Revenue has increased and decreased every year, in 2020 where the economy in Indonesia was heavily affected by the Covid-19 Pandemic, Original Local Government Revenue has decreased by 6 percent from 2019. The objective of the research was to determine the effect of GRDP, total population, number of labor forces, regional taxes, results of management of separated regional assets, and other legal Original Local Government Revenue toward Original Local Government Revenue of North Sumatra Province. North Sumatera Province is the population in this research. The sample selection method was to use a saturated sampling technique. Secondary data was to use panel data consisting of 2019 to 2021. Data analysis was to use multiple linear regression analysis. The results of the research stated that partially GRDP had a significant effect on Original Local Government Revenue, partially Population had a significant effect on Original Local Government Revenue, partially the number of workforce had no effect on Original Local Government Revenue, partially Regional Tax had a significant effect on Original Local Government Revenue, partially the results of management of separated regional assets did not affected Original Local Government Revenue, partially other Legal Original Local Government Revenue did not affect Original Local Government Revenue. Simultaneously the variables of GRDP, total population, number of labor force, regional taxes, results of management of separated regional assets, other legal Original Local Government Revenue affected Original Local Government Revenue. It is hoped that the government could explore more other sources of Original Local Government Revenue to support sources of financing from the region itself.
FINANCIAL MANAGEMENT FOR ORPHANAGE ADMINISTRATION Alistraja Dison Silalahi; Debbi Chyntia Ovami; Rizqy Fadhlina Putri; Noh Aisyah Mohd Ali; Rahmad Gunawan; Muhammad Dimas Alfahri
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.375

Abstract

This Community Partnership Empowerment (PKM) offers community activity programs as a solution to existing problems in the form of socialization and training to all orphanage administrators in making simple financial management and financial statements of non-profit organizations. The implementation methods carried out in this activity program are planning, implementation, and sustaibability. This activity involves university students from various fields as a form of collaboration. The participating students consisted of 2 students from faculty of economics and business UMN Al Washliyah The students are given the task of assisting partners in mentoring the management of the Al-Washliyah Orphanage. The result of this community shows that the interest of Al-Washliyah Orphanage service participants to practice this service activity has been successful. About 70% of owners and employees attend and feel happy to take part in this training because it can add insight into risk management. Partners greatly contribute to the smooth running of community service activities.
The Audit of Household Financial Management and Information Technology on Lifestyle in the New Normal Era Putri, Rizqy Fadhlina; Putri, Rini Fadhillah
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.v4i1.4051

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The purpose of this research is to formulate a study of the importance of auditing in the household, changes in information technology governance and the design of audit relationships and information technology on the quality of the family economy. The research method is Research and Development (R&D), with the samples used are Employees/Lecturers of UMN Al Washliyah Medan city and Deli Serdang Regency with the criteria of men and women who are married as many as 35 people, the data collection technique used is a scale questionnaire. Likert and secondary data. The result of this study is that household financial management using information technology is considered to be quite good, because some of them have recorded all household expenses and the lifestyle they apply is still varied, some have a high life style (high profile) and some are simple. (low profile).
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA LARISPA INDONESIA Edy Dermawan; Rizqy Fadhlina Putri; Ratna Sari Dewi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 2 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i2.2417

Abstract

This study aims to analyze the system of applying cash receipts and disbursements accounting information to LARISPA. The problem raised in this study is that the accounting information application system at LARISPA Indonesia has not been effective, because the journal.id system has not been used maximally, there have been errors in inputting it, and there are still improvements in the system. the object of this research is LARISPA Indonesia. This research is a qualitative research and uses descriptive analysis. The data analysis method is by collecting, analyzing data in applying the accounting information system at LARISPA Indonesia. The results showed that a good accounting information system has played a role in improving the cash receipts internal control system. This can be seen from the cash receipts accounting information system, which is an online system that works with third parties. So that with this accounting information system it can guarantee cash security implemented by LARISPA Indonesia so that it plays an important role in improving the internal control system in terms of providing and providing accurate and reliable information on cash receipts
TEKNOLOGI PENGAJARAN MELALUI CASE STUDY PADA MATA KULIAH AKUNTANSI KEUANGAN LANJUTAN UNTUK MENDUKUNG KUALITAS PENGAJARAN Putri, Rizqy Fadhlina; Putri, Rini Fadhillah
Bisnis-Net Vol 7, No 1: JUNI 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i1.4553

Abstract

Tujuan penelitian ini adalah merancang bahan pembelajaran berbasis teknologi, memvalidasi, mengimplementasikan hingga mengevaluasi teknologi pengajaran untuk menyelesaikan case study pada mata kuliah akuntansi keuangan lanjut. Metode penelitian yang akan dilaksanakan adalah Penelitian Pengembangan atau dikenal dengan Research Development. Research Development akan menggunakan model ADDIE yaitu melalui tahapan analisis, tahapan design, tahapan pengembangan, tahapan penerapan dan evaluasi. Hasil yang diperoleh adalah Tahapan analisis yang dilakukan untuk mahasiwa dan dosen, mahasiswa dalam proses pembelajaran memiliki 2 faktor yaitu faktor Pembelajaran Inovatif dan Evaluasi Objektif dan Konten Pembelajaran, dosen yang berkaitan capaian pembelajaran sesuai dengan lulusan, factor yang menjadi Pembelajaran Inovatif dan Evaluasi Objektif dan Konten Pembelajaran, selanjutnya dikaji analisis pembelajaran inovatif yang menjadi kendala dalam pelaksanaan terdapat 2 faktor diantaranya pembelajaran case study dan assessmen dalam pembelajaran dan Tahapan desain, pada tahapan ini modul dirancang sesuai dengan kebutuhan mahasiswa dalam menyelesaikan case study, sehingga konten modul berisi Langkah case study dan dikolaborasi dengan sumber dari lapangan dan website serta dilengkapi penilaian kemampuan Berpikir kritis dan kemampuan Berpikir kreatif.