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All Journal Buletin Ekonomi Fundamental Management Journal IKRA-ITH ABDIMAS Research In Management and Accounting (RIMA) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Abdi Insani Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) International Journal of Social Science International Journal of Social Service and Research Journal of Social Science Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Journal of Business, Social and Technology Eduvest - Journal of Universal Studies Jurnal Penelitian Pendidikan Indonesia fundamental management journal Research In Management and Accounting (RIMA)

Melinda Malau

Universitas Kristen Indonesia

Author-ID : 890026

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

Published : 71 Documents Claim Missing Document

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SISTEM PENJUALAN KREDIT ATAS JASA SEWA KAPAL PADA PT. SWAKARSA Novi Verantika; Melinda Malau; Frangky Yosua Sitorus
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.587

Sales will be followed by the receipt of money. As happened in the purchase transaction, receipt of money from a sale conditional on buying and selling has been determined. In addition to income from sales, the company may receive money from other sources, such as the payment of capital owners, loan lenders, and others. Cash receipts are cash received by the company, either in the form of cash or securities that have properties can be immediately used are derived from the company as well as cash sales transactions, settlement of receivables, or other transactions that may add to the company's cash. However, cash receipts companies normally come from two main sources: cash receipts from cash sales and cash receipts of accounts receivable (credit sales). Cash receipts from cash sales is a series of business activities, which the company received a cash inflow from the sale of cash carried in a normal business. In this case, the source of cash receipts held by the company comes from cash sales, where customers immediately make a payment in cash and make purchases on credit. Customers in this case becomes one of the sources of the cycle of cash receipts from cash sales. Meanwhile, the company's receivables arising from credit sales. Sales of credit or installment are sales made by an agreement under which payments can be implemented in phases, namely: when the goods or services delivered to the buyer, the seller received the first payment (by check or transfer funds) portion of the sales price or payment (down payment) and remaining payment can be paid in stages. The cash proceeds from the sale of credit does not always go well, there are also experiencing delays (traffic) even becomes doubtful. If in accounting, accounts receivable becomes doubtful and can be removed. Meanwhile, inside the flat tax into income for the company.Keywords : Sales, Receivable, Services

Sosialisasi Peran Serta Pemerintah Menangani UMKM saat COVID-19 Melinda Malau; Posma Sariguna Johnson Kennedy; Humala Situmorang; Patricia Irene; Anselmus Rufus
IKRA-ITH ABDIMAS Vol 4 No 3 (2021): IKRAITH-ABDIMAS No 3 Vol 4 November 2021
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1164.735 KB)

Proposal ini dibentuk untuk memberi pemahaman bagaimana peran pemerintah dalam menangani COVID-19 dan membantu pelaku UMKM dalam memanfaatkan sumber-sumber yang masih ada guna memperbaiki perekonomian baik bagi dirinya sendiri dan juga untuk negara Indonesia. Pemerintah mengambil perhatian secara khusus pada UMKM karena peran UMKM efektif dalam meningkatkan laju perekonomian Indonesia sehingga diharapkan agar UMKM dapat beradaptasi dengan Era Society 5.0 dan mampu memanfaatkan teknologi dalam mengembangkan usahanya. Implikasi dalam pengabdian masyarakat ini adalah UMKM yang mampu berperan menjaga dan meningkatkan perekonomian negara dan juga peran serta dari pemerintah untuk mempertahankan keberadaan UMKM selama COVID-19.

Manajemen Sosialisasi Vaksinasi Covid-19 Sebagai Upaya Menghentikan Pandemi Melinda Malau; Posma Sariguna Johnson Kennedy; Humala Situmorang; Rut Monica Desrianty T; Winri Veronica; Erida Manalu
IKRA-ITH ABDIMAS Vol 5 No 1 (2022): IKRAITH-ABDIMAS No 1 Vol 5 Maret 2022
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.222 KB)

Pelaksanaan.Pengabdian.Pada.Masyarakat.(PPM). memiliki tujuan yaitu memberikan.peningkatan pemahaman., evaluasi, simulasi pengetahuan dan manfaat vaksin COVID-19 sertamembantu mensosialisasikan ke masyarakat khususnya dalam hal pemberian vaksinasi untukpengendalian COVID-19. Dalam kegiatan ini menerangkan pemahaman manajemen sosialisasipelaksanaan vaksinasi oleh pemerintah, salah satunya adalah dengan mendatangkan dokter, datayang akurat, dan informasi yang jelas, sehingga peserta atau masyarakat yang dituju juga dapatmerasakan pengaruh manajemen sosialisasi pelaksanaan vaksinasi sehingga dapat mempercepatpelaksanaan vaksinasi dikalangan masyarakat. Implikasi pelaksanaan pengabdian padamasyarakat ini yaitu manajemen sosialisasi dapat berperan memberikan pemahaman padamasyarakat terkait pentingnya vaksinasi, dan memutus rantai penyebaran COVID-19 sehinggakeadaan sosial maupun ekonomi negara lebih cepat membaik

PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL, RASIO INTENSITAS MODAL DAN RASIO INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK Yolanda Sianturi; Melinda Malau; Ganda Hutapea
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to determine the effect of corporate social responsibility disclosure, capital intensity ratio, inventory intensity ratio and tax avoidance. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2018 period. A total of 99 property and real estate company-year were sampled in this study. The sample technique used in this research is side purposive method. The data used in this research is secondary data. The research data was obtained from the website www.idx.co.id. The data obtained and collected were then processed using the SPSS version 24 application. The results showed that the effect of corporate social responsibility disclosure with a significance value, the ratio of capital intensity with a significance value, and the ratio of inventory intensity with a significance effect on tax avoidance. This study provides theoretical implications, namely disclosure of corporate social responsibility, capital intensity ratios, and inventory intensity ratios which have a positive effect on tax avoidance. The results of this study support the agency theory that high quality company profits will accurately reflect the company's operational performance and reduce corporate tax avoidance efforts.

PENGARUH OPASITAS LABA, ASIMETRI INFORMASI, DAN KEINFORMATIFAN LABA TERHADAP BIAYA EKUITAS DI PERUSAHAAN MANUFAKTUR Melinda Malau; Etty Murwaningsari; Sekar Mayangsari; Titik Aryati
Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to examine and analyze whether earnings opacity, information asymmetry, earnings informativeness have effect to the cost of equity. The method used in this study is panel regression analysis. The sample used in the study was 900 observations consisting of 500 observations in Indonesia and 400 observations in the Philippines using data from manufacturing companies for the period 2013-2017. Cost of equity is measured by a three-factor model. Earnings aggressiveness, loss avoidance, and income smoothing as a proxy for earnings opacity. Information asymmetry is measured by the bid-ask spread. Earnings informativeness are measured by discretionary accruals. The result shows that earnings opacity has a significant positive effect on the cost of equity. Information asymmetry has a significant positive effect on the cost of equity. Earnings informativeness have a significant negative effect on cost of equity.

Bagaimana Mengelola Keuangan dan Investasi di Situasi yang Tidak Pasti Pada Masa Pandemi COVID-19? Roy Sembel; Melinda Malau; Yosya Sri Rotua Hutahaean; Rut Monica Desrianty
IKRA-ITH ABDIMAS Vol 5 No 3 (2022): IKRAITH-ABDIMAS Vol 5 No 3 November 2022
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v5i3.2253

Penyelenggaraan Pengabdian pada Masyarakat (PpM) ini memiliki tujuan yaitu untuk memberikan pedoman, sebagai bahan referensi, membuka pemikiran, dan pemahaman pengelolaan keuangan serta investasi di situasi yang tidak pasti dalam masa pandemi COVID-19 serta menjadikan pembelajaran di masa atau kondisi pandemi saat ini. Penyebaran COVID-19 telah mengakibatkan terjadinya perlambatan perekonomian.Keadaan ini menyadarkan kita bahwa sangat penting untuk mempunyai dana darurat. Oleh karena itu, tetaplah berinvestasi. Kita harus bisa membedakan mana yang menjadi keinginan dan kebutuhan, setelah itu pastikan untuk memprioritaskan yang menjadi kebutuhan bukan keinginan. Kecerdasan finansial sangat penting untuk dimiliki setiap orang, agar mampu dalam memberdayakan uang dan menempatkan uang secara tepat.

Pengembangan Jiwa Kewirausahaan Melalui Pelatihan Pembuatan Tas Decoupage Melinda Malau; Rut Monica Desrianty; Yosya Sri Rotua Hutahaean
IKRA-ITH ABDIMAS Vol 6 No 2 (2023): IKRAITH-ABDIMAS Vol 6 No 2 Juli 2023
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v6i2.2401

Implementation Community Service aims to improve the economy and skills inconditions. Pandemic.COVID-19. This activity provides counseling about entrepreneurshipby carrying out activities for making Decoupage Bags, so that people who are not yeteconomically productive can wish to become entrepreneurs. Decoupage is an art craft withthe technique of cutting and pasting images from used materials (usually paper or tissue).The implication of implementing this Community Service is that people have talent inimproving the quality of goods that are of sale value, and have basic skills to start a businessso that they have an entrepreneurial spirit during the COVID-19 Pandemic

THE INFLUENCE OF PRODUCT FEATURES, NETWORK REACH, AND PRICE, ON THE PURCHASE DECISION OF RESIDENTS' INTERNET PACKAGES IN LINTONG NIHUTA Posnita Sihombing; Fenny B.N.L. Tobing; Melinda Malau
Fundamental Management Journal Vol. 7 No. 2 (2022): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:7 No.2 Oktober 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i2.4280

This study aims to determine the effect of product features, network coverage, and price on purchasing decisions. The population in this study is residents of Lintong Nihuta. The sample set is 100 respondents who use Telkomsel internet package cards. This researcher uses a random sampling technique which includes product features, network coverage, price and purchase decisions. The data analysis method used is descriptive analysis of respondents' characteristics, descriptive data includes, multiple regression analysis. The results of this study indicate that there is an effect of product features. Network coverage, and price simultaneously on the purchase decision. This is indicated by the value of Sig. of 0.000 <0.05 and F count 47.146> Ftable 2.70. Keywords: product features, network coverage, price and purchasing decisions

Carbon Emission Disclosure and Firm Value: Does Eco-Efficiency Moderate this Relationship? Ajeng Rahmianingsih; Melinda Malau
International Journal of Social Service and Research Vol. 2 No. 12 (2022): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v2i12.206

The purpose of this research is to analyze the effect of Carbon Emission Disclosure and Firm Value on moderate of Eco efficiency relationship. Carbon Emission Disclosure as an independent variable is measured by dummy. Firm value as dependent variable is measured by Tobins’Q. This research using Leverage, Firm Size, profitability as control variable. The research uses 495 samples, comprising the data of 99 manufacturing companies listed on the Indonesia Stock Exchange over five years, from 2017 to 2021. The sampling method in this research is purposive sampling. The analysis technique in this study using multiple linear regression analysis. The results show that Carbon Emission Disclosure has a significant positive influence on the Firm Value, while Eco-Efficiency has a significant negative influence. The implications of this research it is hoped that investors will be increasingly concerned about the environment by considering the environmental impacts produced by companies as a consideration for determining investment decisions because investors are one of the parties that can pressure companies to implement environmental policies.

What About Relationships between Green Innovation and Sustainable Development? A Bibliometric Analysis Review Bianca Tiffani S; Melinda Malau
Journal of Business Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

This research analyzed the relationship between green innovation and sustainable development. The method used in this research is bibliometric. The bibliometric analysis conveys the journal's authors, provides past, present, and future capabilities of this particular theme, and serves as a goal and guide for current researchers to understand the themes of green innovation and sustainable development. The research aims to empirically capture the intellectual form, capacity, and direction of knowledge development. Achieve the goal using the VOSViewer software and the Web of Science (WoS) scientific database. VOSviewer software was adopted as a bibliometric analysis tool to visualize author, country, journal and keyword networks. The analysis conducted on 4 November 2022 cites 2043 documents from 2015 to 2022. The results prove that the number of green and sustainable innovation publications has grown relevantly in the last eight years. Ranked first in China as the most productive country in green innovation and sustainable development research and ranked second in the USA with the involvement of lead authors and research institutes. Keyword analysis shows that studies on green innovation and sustainable development in the last eight years have focused on environmental, economic, and technological themes. The bibliometric analysis provides data relevant to the main themes studied regarding green innovation and sustainable development.

Co-Authors Aaron Leonard Alfeus Abitmer Gultom Ade Mitha Olivia Tambunan Afriando Agustina, Enica Ajeng Rahmianingsih Allo, Yusuf Rombe M. Anggraini , Nenny Anselmus Rufus Aziz Ambara Bianca Tiffani S Budilaksono, Sularso Carolina F. Sembiring Caroline Caroline Claudia Valoryn Rombe Delvia Sari Lim Desideria Regina Destia Cristia Parenta Doan Sitohang Effendi, Maya Syafriana Emerald Tobing Emma Tampubolon, Emma Englin Widyah Luksiana Erida Manalu Etty Murwaningsari Etty Murwaningsari Evi Syafrida Nasution Farida Farida Feni Ocktafianti Fenny B.N.L. Tobing Fernanda Meita Fharel M. Hutajulu Firdaus, Venus Frangky Yosua Sitorus Fredrick, Ivan Ganda Hutapea Ganda T. Hutapea H.M. Roy Sembel Hartono, Deanna Nathania Heranda, Yohana Firstma Humala Situmorang Humala Situmorang Hutapea, Ganda Hutapea, Ganda T. Ipan Adi Putra Iswandry Elkana Immanuel. S Johni Siagian Jonny Siagian Kendy, Maria Advencia Louisa A. Langi Lumantoruan, Rutman Lumbantoruan , Rutman Lumbantoruan, Rutman Macau , Marselus Meita, Fernanda Melfrida, Christina Mutiara hutabarat Nadhila, Adlina Nera Marinda Machdar Novi Verantika Patricia Irene Posma Sariguna Johnson Kennedy Posnita Sihombing Ratnaningrum anstratna@gmail.com Renny Soeta Roy Sembel Roy Sembel Roy Sembel Roy Sembel, Roy Sembel Rut Monica Desrianty Rut Monica Desrianty T Sangkasari Paranita, Ekayana Sania Debora Panjaitan Sekar Mayangsari Sembiring, Caroline F. Seri Ma Helena Yeimo Shafenti, Shafenti Siagian, Yunus Meherlin SIAHAAN, WINDA CHRISTY Sianturi, Yolanda Sihombing, Salmon Sinaga, Kamer Domician Sitorus, Frangky Yosua Sitorus, Frangky Yosua Situmorang, Gavrila Miranda Situmorang, Humala Situmorang, Humala Suwanto Sirait Suzanna Yosephine Tobing Tarigan, Lukas Tiffani S, Bianca Titik Aryati Tobing, Emerald GM Tobing, Suzanna Josephine L. Tommy Yudistira Trisnawati, Nana Wilson Rajagukguk Winri Veronica Yayuk Febriani Yolanda Sianturi Yosya Sri Rotua Hutahaean Yusuf Rombe M. Allo

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