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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.
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

Abstract

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.
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
Pengelolaan Makanan Sehat Untuk Mengatur Keuangan Rumah Tangga Bagi Pegawai Dan Tutor Yayasan SAS ANA GROUP Fadhlina Putri, Rizqy; Fadhillah Putri, Rini; Asyah, Nur
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.3361

Abstract

Tujuan pelaksanaan pengabdian program kemitraan masyarakat ini adalah Meningkatkan mengelola makanan sehat dengan bahan sederhana, menjadi makanan mewah. Meningkatkan pengelolaan keuangan dalam menyesuaikan pendapatan dengan pengeluaran. Meningkatkan keterampilan mitra dalam mengelola keuangan sehari-hari, Meningkatkan pemahaman tutor dalam mengelola keuangan dengan baik dengan menuliskan buku harian pengeluaran, Solusi yang ditawarkan tim pengabdi adalah memberikan pelatihan mengolahan makanan sehat dengan langsung melaksanakan praktek kepada para tutor, serta mengolah makanan sederhana menjadi makanan restoran ternama, tim pengabdi akan melakukan pengolahan makanan steak tempe, nugget tahu dan makanan jamur yang disajikan dalam bentuk mewah, sehingga para tutor mampu mengolah keuangan dengan baik dan benar, tanpa harus membeli makanan diluaran, selain memangkas pengeluaran para tutor juga menjadi lebih sehat dan mampu mengontrol makanan yang baik untuk para tutor, tutor juga mampu menghemat keuangan dengan tepat. Hasil yang diperoleh adalah membuka pemikiran mitra dalam mengelola keuangan akan memberikan kontribusi dalam mengatur dan menggunakan keuangan dengan baik, sehingga tidak konsumtif dalam menjalani kehidupan sehari-hari, terutama dalam konsumsi makanan di luar seperti cafe atau tempat jajan lainnya.
TECHNOLOGICAL INNOVATION FOR SUSTAINABILITY: ENCOURAGING ECONOMIC GROWTH IN THE DIGITAL ERA Tarishah Hatim Faqih; Rizqy Fadhlina Putri; Ratna Sari Dewi; Asni Septiana; Azhari Wijaya
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.v5i1.421

Abstract

In today's digital age, technology has become a crucial factor in increasing economic growth. This article comprehensively discusses the relationship between technology and innovation. Affecting the economy in the digital era, it also touches on the challenges and opportunities involved. By referring to the results of the literature review, this article has identified that information and communication technology (ICT), such as technologies such as the internet, cloud computing, big data, artificial intelligence (AI), and the Internet of Things (IoT) have changed business and economic work patterns. The importance of technology in driving economic growth is very evident through the endogenous growth theory which highlights the importance of investment in research and development and innovation as a key factor. The impact of technology on productivity, efficiency, and economic competitiveness is increasingly visible through its application in various industrial sectors. The role of open collaboration and innovation is vital in accelerating technological progress, while providing guidance on how to design policies that support economic growth. Inclusive and sustainable development in the digital era. In addition, this article also explores the problems faced, such as digital inequality and the need for regulations that can adapt. Drawing on a literature review, this article investigates that technology and innovation are key to achieving sustainable and inclusive economic growth in the digital age.
ANALISIS PRAKTIK E-ACCOUNTING ENTITAS MIKRO, KECIL DAN MENENGAH DALAM MENGHADAPI SISTEM AKUNTANSI DAN TANTANGAN BISNIS DI ERA SOCIETY 5.0: Studi Kasus Pada Umkm Kabupaten Deli Serdang Atikah, Sindi; Rizqy Fadhlina Putri
Jurnal Budgeting Vol. 5 No. 1 (2024): Edisi Mei
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to determine whether Accounting Knowledge, Information Technology, Education Level, Work Motivation, Business Experience and Competition Level Influence E-Accounting Practices of Micro, Small, and Medium Entities in MSMEs in Deli Serdang Regency. The type of research conducted is quantitative research using primary data in the form of questionnaires. The population in this study were MSME actors in Deli Serdang Regency totaling 26,818. The sample used in this study used simple random sampling, namely 49 samples with several criteria. The data analysis method used is multiple linear regression and hypothesis testing using SPSS. The results of the study indicate that accounting knowledge of information technology, education level and business experience partially and significantly influence E-Accounting practices while work motivation and competition level partially and significantly do not influence E-Accounting practices. Accounting Knowledge, Information Technology, Education Level, Work Motivation, Business Experience and Competition Level simultaneously and significantly influence E-Accounting practices.
Penerapan Pajak Penghasilan Pasal 22 Atas Pembelian Barang Di Badan Narkotika Nasional Kabupaten Mandailing Natal Nadiyah Diyanah Nasution; Rizqy Fadhlina Putri; Debbi Chyntia Ovami; Indra Fauzi; Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): 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.v5i2.4072

Abstract

This research was carried out at the National Narcotics Agency (BNN) Mandailing Natal Regency.The purpose of this research is to determine the application of Income Tax (PPh) Article 22 on theprocurement of goods at the National Narcotics Agency (BNN) Mandailing Natal Regency bycomparing the current regulations, namely Law Number 36 of 2008 concerning the fourth amendmentto the Law. Number 7 of 1983 concerning Income Tax. The data used in this research is data for theyear 2023. Data collection used interview and observation techniques. The data analysis techniqueuses descriptive statistical analysis techniques with the documents used in the form of: tax assistantbook, budget realization report, details of working unit working papers and proof of tax collection.Based on the results of the research conducted, it can be concluded that the application of IncomeTax (PPh) Article 22 on the procurement of goods at the National Narcotics Agency (BNN)Mandailing Natal Regency is in accordance with Law Number 36 of 2008 concerning the fourthamendment to Law Number 7 of 2008 1983 concerning Income Tax.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGERAKAN HARGA SAHAM PADA JAKARTA ISLAMIC INDEX (Studi Empiris di Bursa Efek Indonesia) Wahyu Ramadhani; Rizqy Fadhlina Putri
Jurnal Price : Ekonomi dan Akuntasi Vol. 2 No. 01 (2023): Jurnal Price : ekonomi dan Akuntasi, November 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v2i01.1922

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Nilai Tukar, Inflasi, dan Suku Bunga terhadap Harga Saham. Populasi dan sampel pada penelitian ini berjumlah 30 saham pada Jakarta Islamic Index tetapi hanya 12 saham yang masuk dalam kriteria sampel yang digunakan.. Data penelitiannya adalah data sekunder dan teknik analisis data yang digunakan regresi linier berganda dengan mengadakan serangkaian uji asumsi untuk menjamin kelayakan data. Pengolahan data yang digunakan dalam penelitian ini menggunakan data software IBM SPSS 2.5. Hasil penelitian ini menunjukan bahwa nilai tukar, dan inflasi berpengaruh dan signifikan terhadap harga saham. Akan tetapi suku bunga tidak berpengaruh dan tidak signifikan terhadap harga saham. Berdasarkan uji f diperoleh f hitung sebesar 170.514 dengan nilai signifikan 0,000 < 0,05 sehingga dapat disimpulkan bahwa H0 diterima dan nilai f hitung > f tabel yaitu 1.264 > 2,86 yang berarti ada pengaruh secara simultant Nilai Tukar, Inflasi dan Suku Bunga terhadap Harga Saham.