Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal IKRA-ITH EKONOMIKA Jurnal Budgeting Accounting Studies and Tax Journal Jurnal Pengabdian Kepada Masyarakat
Nasution, Syarifuddin Hz
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENYULUHAN MEMBANGUN KESADARAN MENABUNG SEJAK DINI PADA MADRASAH IBTIDAIYAH SWASTA AL-HIDAYAH CINTA KARYA MEDAN Sari, Dewi Comala; Nasution, Syarifuddin Hz; Syahlina, Maya; Medina, Lisa; Pulungan, Mutiara
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/3h0c3n37

Abstract

Literasi keuangan merupakan kemampuan penting yang seharusnya mulai ditanamkan sejak dini. Namun, data menunjukkan bahwa tingkat literasi keuangan masyarakat Indonesia, terutama pada kelompok usia muda, masih rendah. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi finansial dasar kepada siswa sekolah dasar melalui pendekatan yang menyenangkan dan partisipatif.  Kegiatan dilaksanakan di Madrasah Ibtidaiyah Swasta (MIS) Al-Hidayah Cinta Karya Medan dengan melibatkan 32 siswa kelas 5. Tahapan kegiatan dimulai dengan melakukan survey lapangan dan perizinan kepada kepala sekolah pada tanggal 15 Mei 2025, melakukan kegiatan penyuluhan dan evaluasi kegiatan pada tanggal 19 Mei 2025. Metode yang digunakan pada kegiatan penyuluhan adalah ceramah yang meliputi pengenalan konsep dasar, permainan dan quiz, story telling, diskusi interaktif, serta metode evaluasi pre-test post-test. Hasil kegiatan menunjukkan 90,62% siswa mampu menjelaskan dan setuju terhadap konsep kebutuhan, keinginan, dan pentingnya menabung. Kegiatan ini diharapkan menjadi kontribusi awal dalam membentuk generasi yang bijak secara finansial.
ANALISIS DESKRIPTIF CAPITAL EXPENDITURE DAN DAMPAKNYA TERHADAP PROFITABILITAS PT UNITED TRACTORS TBK TAHUN 2020–2024 Nasution, Syarifuddin Hz; Novizar, Amelia
Jurnal Budgeting Vol. 6 No. 1 (2025): Edisi Mei
Publisher : Politeknik Negeri Medan

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

Abstract

This study investigates the trends and interrelationship between Capital Expenditure (CapEx) and corporate profitability at PT United Tractors Tbk over the 2020–2024 period. Capital Expenditure represents long-term strategic investments in tangible fixed assets, while profitability is assessed through net income as a core indicator of financial performance. Employing a quantitative descriptive methodology, this research utilizes secondary data sourced from audited annual reports, official corporate publications, and regulatory disclosures. The empirical findings reveal considerable fluctuations in both CapEx and profitability during the observed period. The early years (2020–2021) were marked by investment conservatism due to macroeconomic uncertainty stemming from the COVID-19 pandemic, despite notable improvements in profitability. A substantial escalation in both CapEx and net income was observed in 2022, suggesting that capital investment began to yield positive operational outcomes. However, the subsequent years (2023–2024) exhibit a decoupling of this relationship, with rising or sustained CapEx levels accompanied by a decline in profitability, highlighting the lagged and potentially nonlinear nature of CapEx returns. These results underscore the critical importance of aligning investment strategies with operational efficiency and return realization timelines. The study concludes that while CapEx is essential to driving long-term growth and competitiveness, its contribution to profitability is contingent upon rigorous planning, execution, and post-investment evaluation. The insights derived may offer valuable implications for managerial decision-making, investor assessment, and future academic inquiry into capital allocation efficacy.  
ANALYSIS PT GOTO GOJEK TOKOPEDIA TBK FINANCIAL PERFORMANCE BEFORE AND AFTER IPO IN 2021 - 2024 Nasution, Syarifuddin Hz; Novizar, Amelia
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/26yxw541

Abstract

This study aims to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk (GOTO) during the period of 2021 to 2024 using a descriptive quantitative approach with profitability ratios as indicators, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that GoTo experienced significant financial pressure after going public on the Indonesia Stock Exchange in April 2022, as indicated by increasing losses and declining operational efficiency. The NPM ratio recorded an extreme negative value of -612% in 2023 before improving significantly to -34% in 2024. Meanwhile, ROA and ROE also declined sharply in 2023 to -167% and -253%, respectively, but recovered in 2024 to -13% and -18%. Although all ratios remained in negative territory, the improving trend in the final year suggests that the company’s efficiency and profitability-focused strategies have begun to yield positive results in its financial performance.
Transformasi Perilaku Konsumen Melalui Layanan Fintech: Studi Observasional pada UMKM Kota Medan Nasution, Syarifuddin Hz
IKRAITH-EKONOMIKA Vol. 8 No. 2 (2025): IKRAITH-EKONOMIKA Vol 8 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Penelitian ini mengkaji transformasi perilaku konsumen sebagai respons terhadap adopsi layananfinancial technology (fintech) oleh UMKM di Kota Medan. Menggunakan pendekatan kualitatifobservasional, studi ini memfokuskan pada sektor kuliner, ritel, dan jasa dengan teknikpengumpulan data melalui observasi partisipatif dan wawancara mendalam. Hasil menunjukkanbahwa integrasi layanan fintech seperti e-wallet dan QRIS telah mengubah pola transaksikonsumen, meningkatkan loyalitas melalui insentif digital, serta membentuk persepsiprofesionalisme terhadap UMKM. Transformasi perilaku terlihat dalam preferensi pembayarannon-tunai, pencarian nilai tambah digital (seperti cashback), serta ekspektasi akan efisiensi dankemudahan transaksi. Di sisi lain, tantangan seperti keterbatasan literasi digital dan kekhawatirankeamanan masih dihadapi pelaku UMKM. Penelitian ini menegaskan bahwa fintech tidak hanyaberfungsi sebagai alat transaksi, tetapi juga sebagai katalis modernisasi UMKM dan pembentukperilaku konsumen di era digital.
Co-Authors Medina, Lisa Novizar, Amelia Pulungan, Mutiara Sari, Dewi Comala Syahlina, Maya