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CASH FLOW ANALYSIS AS A PLANNING AND CONTROL TOOL IN PT. BERMA KARYA BERSAMA Siti Junaida Hasibuan; Richna Handriyani
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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This study aims to determine the cash flow statement (cash flow) as a planning and control tool by using the cash flow ratio of PT. Berma Karya Bersama. This type of research is qualitative research that is descriptive in nature. Results and discussion of this research Cash flow management by PT. Berma Karya Bersama has not been effective and efficient, where it does not create separate accounts for company and personal funds, does not separate incoming and outgoing cash accounts, and every expenditure or small transaction that is carried out every day with cash does not keep records of expenses. After analyzing the company's cash flow, it can be seen that the cash flow of PT. Berma Karya Bersama during the 2017-2019 period experienced ups and downs. It can be seen that the net cash received from the company's operating activities is able to offset the payment of obligations and also the condition of operating cash flows can be offset by activities originating from investing and financing.

Socialization of Financial Literacy the Importance of Recording and Preparation Financial Reports in Hulu Madras Sub-District Medan City Richna Handriyani; Rifqah Harahap; Siti Junaidah Hasibuan; Raymond Fransiscus
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v4i2.2882

Financial literacy is closely related to individual welfare. Financial knowledge and skills in managing personal finances are very important in everyday life. financial gain is not only a function of income alone (decrease in income). This community service aims to provide socialization of the importance of recording and preparing financial reports at the Hulu Medan Lurah Madras Office. The method used in data collection is the method of observation and community service activities. In its implementation, the method of discussion and lecture material is used. The results obtained from this community service are the increased knowledge and understanding of the participants regarding the importance of recording and preparing financial reports.

The Impact of Interest Rates and Inflation Rates on Increasing the Number of Customers Saving Richna Handriyani; Siti Junaida Hasibuan; Herlin Munthe
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 2 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/cde4bt74

This research investigates the impact of interest rates and inflation on the customer base of PT. Medan Independent Bank in terms of savings. The present study aims to examine the impact of interest rates and inflation on the customer base of Bank Mandiri (Persero) Medan. This study aims to examine the impact of interest rates and inflation on the customer base of Bank Mandiri (Persero) Medan in terms of savings. This study used a causal-comparative research design, which is a type of research that examines the cause-and-effect relationship between two or more variables. This study employs many data analysis approaches, including Validity and Reliability Tests, classical assumption tests, multiple linear regression, hypothesis testing, simultaneous tests, and the Coefficient of Determination (R2). The statistical findings show a significant relationship between the interest rate and the number of customers. This conclusion is based on the t-test (partial), where the calculated t-value of 5.039 exceeds the critical t-value of 2.920, and the significance level of 0.001 is less than the predetermined threshold of 0.05. Therefore, each interest rate significantly impacts the number of customers. Based on the obtained results, inflation substantially influences customer numbers. This conclusion is drawn from the t-test (partial) analysis, where the calculated t-value of 4.051 exceeds the critical t-value of 2.920 at a significance level of 0.001, which is lower than the conventional threshold of 0.05. Hence, individually and independently, inflation significantly impacts the number of customers. Based on the statistical findings, interest rates, and inflation substantially influence customer numbers. This assertion is supported by the F (simultaneous) test, where the F-count value of 18.348 exceeds the critical F-table value of 9.55, and the significance level of 0.000 is less than the predetermined threshold of 0.05. Hence, both interest rates and inflation significantly impact the number of customers concurrently.

The Effect of Investment, Unemployement, Inflation, Human Development and Government Expenditure on Economic Growth and Poverty in Indonesia Oktavia, Shintami; Matondang, Muhammad Alhasymi; Handriyani, Richna; Amar, Syamsul
Journal Economy and Currency Study (JECS) Vol. 6 No. 2 (2024)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v6i2.2225

This study aims to determine the effect of investment, unemployment, inflation, human development and government spending on economic growth and poverty in Indonesia. This study uses panel data for 2012-2021 in 33 provinces, which is analyzed using a simultaneous equation approach using the Two Stage Least Square (2SLS) method and to look at the mutual relationships between endogenous variables using the Granjer model (Causality Test). This research uses hypothesis testing, namely the F test and t test. The results of this research; First, equation 1. The influence of investment, unemployment and inflation together have a significant effect on economic growth. Partially, first, poverty has no significant effect on economic growth. Second, investment has no significant effect on economic growth. Third, unemployment has a significant effect on economic growth. Fourth, inflation has a significant effect on economic growth. Then equation 2 the effects of inflation, human development and government spending together have a significant effect on poverty. Partially, first, economic growth has no significant effect on poverty. Second, inflation has a significant effect on poverty. Third, human development has a significant effect on poverty. Fourth, government spending has no significant effect on poverty. The result of Granjer's model (causality test) is that there is no reciprocal relationship between economic growth and poverty.

Optimalisasi Pengelolaan Dan Pemasaran Produk Pupuk Organik Melalui Digitalisasi, Diversifikasi dan Pengembangan Jaringan Distribusi Badan Usaha Milik Desa (BUMDes) Karya Bersama Desa Kolam Deli Serdang Baskoro, Danny Ajar; Ahsan, Jabal; Sihombing, Rossy Pratiwy; Handriyani, Richna
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i1.5062

Program pengabdian masyarakat ini dilaksanakan di Badan Usaha Milik Desa (BUMDes) Karya Bersama Desa Kolam, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang, dengan tujuan meningkatkan efisiensi produksi dan daya saing produk pupuk organik yang dikelola oleh mitra. Permasalahan utamayangdihadapi meliputi rendahnya efisiensi produksi akibat keterbatasan alat, kurangnya variasi produk, terbatasnya jangkauan pemasaran, serta lemahnya jaringan distribusi. Untuk mengatasi hal tersebut, dilakukan serangkaian kegiatan meliputi pengadaan dan pelatihan penggunaan alat giling serbaguna dan alat packing kemasan, pengembangan produk pupuk organik sesuai kebutuhan pasar, optimalisasi pemasaran digital melalui media sosial dan marketplace, serta penguatan distribusi melalui perekrutan agen dan kerja sama dengan toko pertanian. Hasil kegiatan menunjukkan bahwa seluruh indikator keberhasilan tercapai dengan baik. Kapasitas produksi meningkat hingga 30%, diversifikasi produk berhasil dilakukan dengan pengemasan dalam ukuran 3–10 kg, jangkauan pasar meluas ke luar wilayah desa, dan jaringan distribusi berkembang melalui lima agen baru serta tiga toko mitra. Program ini memberikan dampak langsung terhadap peningkatan kinerja BUMDes dan membuka peluang bagi keberlanjutan usaha secara mandiri. Kegiatan ini juga menjadi model yang dapat direplikasi di desa lain dengan potensi serupa.

The Role of MSMEs in Driving the Regional Economy: A Case Study of Medan City Richna Handriyani; Shintami Oktavia; Evi Syuriani Harahap
Outline Journal of Economic Studies Vol. 4 No. 2: June-September 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/n7nggh60

Micro, Small, and Medium Enterprises (MSMEs) have become the main driving force of the local economy in Indonesia, including in Medan City. As grassroots economic entities, MSMEs not only contribute significantly to the Gross Regional Domestic Product (GRDP), but also play a role in creating jobs, reducing social disparities, and accelerating the process of equitable development. This study is a literature review that aims to examine in depth the role of MSMEs in driving the regional economy in Medan City based on the results of the latest research published in national and international journals. The analysis was conducted on various aspects, such as the economic contribution of MSMEs, structural and policy challenges, the role of digitalization in increasing competitiveness, and the social impact on community welfare. The results of the study indicate that MSMEs in Medan City play a central role in economic development, but still face various obstacles such as access to financing, limited digitalization, and managerial limitations. Therefore, a strengthening strategy based on collaboration between MSME actors, local governments, financial institutions, and local communities is needed. This study provides a conceptual contribution in building a comprehensive understanding of the contribution of MSMEs as an instrument of sustainable regional development.

EVALUASI KEBUTUHAN PENGEMBANGAN KURIKULUM BLOK BERTEMA BERBASIS OBE: STUDI PERSEPSI MAHASISWA DAN DOSEN DI PENDIDIKAN BISNIS Hasibuan, Novita Indah; Baskoro, Danny Ajar; Poluan, Nadia Amelia Elyana; Handriyani, Richna
Jurnal Manajemen Pendidikan Vol. 10 No. 3 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i3.461

The implementation of Industrial Revolution 4.0 and Society 5.0 demands curriculum changes in the Business Education Study Program of Medan State University (UNIMED) to create graduates who have pedagogical skills and digital entrepreneurship expertise. This study aims to analyze students' and lecturers' perceptions of the effectiveness of the Outcome-Based Education (OBE)-based block curriculum and evaluate the need for more integrated thematic curriculum development. The method used is a mixed methods approach with a survey of 115 students semester 3-5 and 7 lecturers, as well as in-depth interviews, complemented by descriptive statistical and thematic analysis. The results showed 68% of students considered the eight-week duration of the block system inadequate for project-based learning; only 41% of respondents saw a clear link between courses in a block; the proportion of skills assessment of 38% did not meet OBE standards; and collaboration with industry was still limited only in 28% of blocks. Project-Based Learning received high satisfaction (82%), but the use of digital technology is still low. In conclusion, the main results revealed, among others, that block duration needs to be adjusted, especially for practicum projects; thematic learning should combine related courses (integration of marketing, entrepreneurship, and pedagogy.

DISPARITAS KOMPETENSI ALUMNI PENDIDIKAN BISNIS FE UNIMED: ANALISIS KESENJANGAN MENUJU KESIAPAN ADAPTASI DI ERA INDUSTRI 5.0 Baskoro, Danny Ajar; Hasibuan, Novita Indah; Sihombing, Rossy Pratiwiy; Handriyani, Richna
Jurnal Manajemen Pendidikan Vol. 10 No. 3 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i3.669

The rapid dynamics of the industrial revolution, particularly in the Industry 5.0 era, demand that university graduates possess high adaptive and relevant competencies. This study identifies and thoroughly analyzes the disparity in competencies between the knowledge gained during higher education and the demands of the professional world among alumni of the Business Education Study Program, Faculty of Economics, Universitas Negeri Medan (FE Unimed). Employing a quantitative descriptive-analytic approach, data was collected through questionnaires from 127 alumni who graduated between 2021 and 2024. The research results explicitly indicate varying competency gaps. The most significant gap was found in Entrepreneurship and Innovation (gap = 1.02). Furthermore, gaps were also identified in Pedagogical Competence (gap = 0.09), Adaptation and Problem Solving (gap = 0.09), and Managerial Competence (gap = 0.08), all of which are categorized as high priority for improvement. Meanwhile, Information Technology Skills (gap = 0.09) and Communication and Collaboration (gap = 0.09) showed moderate gaps, and Professional Ethics (gap = 0.05) demonstrated the lowest gap. These findings underscore the urgency for curriculum adjustment, strengthening of practice-based learning methods, and increased strategic collaboration with industry stakeholders. The implementation of these recommendations is crucial to ensure that FE Unimed graduates possess relevant competencies and are capable of proactively adapting to the challenges and opportunities presented by the Industry 5.0 era.

The Effect of Investment, Unemployement, Inflation, Human Development and Government Expenditure on Economic Growth and Poverty in Indonesia Oktavia, Shintami; Matondang, Muhammad Alhasymi; Handriyani, Richna; Amar, Syamsul
Journal Economy and Currency Study (JECS) Vol. 6 No. 2 (2024)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v6i2.2225

This study aims to determine the effect of investment, unemployment, inflation, human development and government spending on economic growth and poverty in Indonesia. This study uses panel data for 2012-2021 in 33 provinces, which is analyzed using a simultaneous equation approach using the Two Stage Least Square (2SLS) method and to look at the mutual relationships between endogenous variables using the Granjer model (Causality Test). This research uses hypothesis testing, namely the F test and t test. The results of this research; First, equation 1. The influence of investment, unemployment and inflation together have a significant effect on economic growth. Partially, first, poverty has no significant effect on economic growth. Second, investment has no significant effect on economic growth. Third, unemployment has a significant effect on economic growth. Fourth, inflation has a significant effect on economic growth. Then equation 2 the effects of inflation, human development and government spending together have a significant effect on poverty. Partially, first, economic growth has no significant effect on poverty. Second, inflation has a significant effect on poverty. Third, human development has a significant effect on poverty. Fourth, government spending has no significant effect on poverty. The result of Granjer's model (causality test) is that there is no reciprocal relationship between economic growth and poverty.

Analysis of Marketing Management Strategy and Economic Factors on MSME Sales Growth: Multiple Regression Analysis Amril; Muammar Rinaldi; Richna Handriyani; Rifqah Harahap; Hilma Harmen
Outline Journal of Economic Studies Vol. 4 No. 2: June-September 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/b7979z82

This study aims to examine the influence of marketing management strategies and economic factors on the sales growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia using multiple regression analysis. The variables analyzed include product strategy, pricing, promotion, distribution, inflation, interest rates, and per capita income. Data were collected through interviews, observations, and document analysis involving selected MSME owners and relevant secondary sources. The results reveal that all variables have a significant impact on sales growth, with per capita income and promotional strategies showing the strongest influence. The analysis also indicates that internal business strategies, when aligned with favorable macroeconomic conditions, contribute to consistent sales increases. Additionally, the adoption of digital marketing tools and improved access to financial resources have strengthened MSMEs' competitiveness in the marketplace. The study underscores the importance of a holistic approach that integrates both marketing strategies and economic trend monitoring for sustainable MSME growth. These findings offer practical implications for policymakers and business owners in designing strategies that support MSME development in dynamic economic environments. Further research is recommended to include a broader sample and explore sector-specific trends for deeper insights.

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