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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Owner : Riset dan Jurnal Akuntansi Jurnal Mantik JURNAL LENTERA BISNIS Journal of Research in Business, Economics, and Education Management Studies and Entrepreneurship Journal (MSEJ) Reswara: Jurnal Pengabdian Kepada Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Journal of Management and Bussines (JOMB) Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE INTELEKTIVA Nusantara Hasana Journal JURNAL MITRA PRIMA Akuntansi Prima JRAM (Jurnal Riset Akuntansi Multiparadigma) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ipteks Terapan : research of applied science and education Wahana Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Ilmiah Multidisiplin Indonesia Mount Hope Global Economic Journal Journal Accounting International Mount Hope Economit Journal
Sinaga, Jholant Bringg Luck Amelia Br
Universitas Prima Indonesia
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PENGARUH TOTAL ASSETS TURNOVER (TATO), NET PROFIT MARGIN (NPM) DAN DEBT TO EQUITY RATIO (DER) TERHADAP PERUBAHAN LABA DI PT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN TAHUN 2012-2017 Nababan, Suryani; Nainggolan, Eva Roma; Tobing, Debi; Sembiring, Samuel Abel Tanta; Luck Amelia S, Jholant Bringg
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Abstract This study aims to determine whether Total Assets Turnover (TATO), Net Profit Margin (NPM) and Debt to Equity Ratio (DER) to Profit Changes at PT. Nusantara III Plantation (Persero) Medan in 2012-2017. The results showed that the value of Fcount> Ftable was 16,542> 2.74 with a significant value of α (0,000 <0,05) and the value of tcount and ttable of each variable namely tcount> Total Assets Turnover (TATO) -2,364> 1 , 99547, α (0.021 <0.05). Net Profit Margin (NPM) 6,425> 1,99547, α (0,000 <0,05). Debt to Equity Ratio (DER) -1.109 <1.99547, α (0.271> 0.05). The conclusions in this study that simultaneously Total Assets Turnover (TATO), Net Profit Margin (NPM) and Debt to Equity Ratio (DER) affect the Profit Changes at PT. Perkebunan Nusantara III (Persero) Medan, and partially Total Assets Turnover (TATO) has a significant negative effect, Net Profit Margin (NPM) has an influence on Profit Changes Debt to Equity Ratio (DER) does not have at PT. Nusantara III Plantation (Persero) Medan in 2012-2017.
AI-Powered Social Media Marketing and Digital Wallet Adoption for SMEs in Tanjung Morawa District Esther Praja Anggriany Panggabean; Mas Intan Purba; Isna Asdiani Nasution; Rafida Khairani; Tantri Octora Dwi Syah Putri; Jholant Bringg Luck Amelia Br Sinaga; Nurul Wardani Lubis
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

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Digital transformation has opened opportunities for Small and Medium Enterprises (SMEs) through innovative technology utilization. However, many SME operators in Tanjung Morawa District, Deli Serdang Regency, have limited understanding of social media marketing strategies and digital wallet benefits. This community service activity aims to enhance SME operators' knowledge in utilizing AI-supported social media marketing and digital wallet usage to improve business competitiveness. The method is participatory approach with socialization, training, and practice mentoring conducted at Tanjung Morawa District Head Office on May 26, 2025, targeting 15-20 SME operators. Activity stages included preparation, implementation (social media marketing socialization, AI training for business storytelling, and digital wallet benefits socialization), and closing. Results showed significant changes in participants' understanding. Pre-training surveys revealed 78% of participants never used AI for business purposes, and 65% relied on conventional marketing methods. After training, there was 45% increase in post-test scores, 85% successfully created business storytelling content using AI, and 90% expressed interest in using digital wallets. This activity successfully transformed SME operators' understanding of digital marketing from limited to comprehensive and practical, enabling active participation in competitive digital economy.
The Influence of Transaction Recording Habits, Financial Literacy, and Budget Management on Individual Finances Felicia Ivanachen; Evelyna Utomo; Jholant Bringg Luck Amelia Br Sinaga; Munawarah, Munawarah
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 10 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) November 2025
Publisher : Sean Institute

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This study aimed to analyze the impact of transaction recording habits, financial literacy, and budget management on individual finances. This study employed a quantitative approach through a survey of 41 respondents, with 37 samples meeting the criteria. Data were obtained through a Likert-scale questionnaire and processed using IBM SPSS Statistics 25. The data processing revealed that transaction recording habits, financial literacy, and budget management simultaneously had a significant impact on individual financial conditions. Partially, the transaction recording habit variable was the only one that did not show a significant impact.
APLIKASI BISNIS MODEL CANVAS PADA USAHA MAKANAN DI MEDAN Hayati, Keumala; Amelia, Jholant Bringg Luck
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2280

Abstract

Menurunnya geliat kuliner di masa pandemik Covid-19 mengakibatkan penurunan omset penjualan usaha kuliner, termasuk di Kota Medan yang dikenal dengan surganya kuliner. Ditambah dengan adanya penerapan PPKM level 4 ini menyebabkan daya tahan UMKM semakin rentan. Padahal, kontribusi UMKM terhadap perekonomian Indonesia meliputi kemampuan menyerap 97% dari total tenaga kerja yang ada, serta dapat menghimpun sampai 60,4% dari total investasi. Beberapa masalah klasik turut memperparah kondisi UMKM saat ini termasuk masalah pemasaran dan pendampingan. Kegiatan ini merupakan pendampingan kepada UMKM dan bantuan pemasaran dalam meminimalisir dampak yang terjadi. Pelaksanaan kegiatan ini berfokus kepada mitra Sop Sumsum Langsa dengan beberapa tahapan yaitu, observasi mitra, analisis usaha mitra, perumusan Bisnis Model Canvas, pelaksanaan pemasaran digital, dan evaluasi. Hasil dari kegiatan pendampingan ini adalah meningkatnya kemampuan mitra dalam menyusun bisnis model Canvas dan meningkatnya omset penjualan mitra.
Edukasi Fintech untuk UMKM UP2K PKK Tanjung Morawa Berbasis Perilaku Konsumen Cashless Panggabean, Esther Praja Anggriany; Khairani, Rafida; Purba, Mas Intan; Sinaga, Jholant Bringg Luck Amelia Br; Putri, Tantri Octora Dwi Syah; Nasution, Isna Asdiani; Lubis, Nurul Wardani
Wahana Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/wahana.v4i2.1553

Abstract

Transformasi digital mendorong pergeseran transaksi dari berbasis tunai menuju nontunai, namun tingkat literasi keuangan digital pelaku UMKM khususnya kelompok UP2K PKK masih rendah. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman pelaku UMKM Binaan UP2K PKK di Kecamatan Tanjung Morawa tentang perilaku konsumen tanpa uang tunai dan keterampilan pemanfaatan teknologi finansial untuk meningkatkan daya saing usaha. Metode yang digunakan adalah pelatihan dengan demonstrasi dan pendampingan praktik langsung kepada 20 peserta pelaku UMKM, meliputi edukasi perilaku konsumen digital, fotografi produk, pembuatan akun WhatsApp Business, pembuatan konten, serta pendaftaran dompet elektronik dan QRIS. Hasil kegiatan menunjukkan peningkatan pemahaman perilaku konsumen digital sebesar 52%, keberhasilan 90% peserta membuat konten visual berkualitas, 85% peserta mengaktifkan WhatsApp Business, dan 100% peserta mendaftar dompet elektronik DANA serta 75% peserta mendaftar QRIS. Tingkat kepuasan mencapai 85% dengan kategori sangat puas. Pendekatan yang mengintegrasikan pemahaman perilaku konsumen sebagai basis pembelajaran terbukti efektif mengubah perspektif peserta dan mendorong adopsi teknologi finansial secara berkelanjutan untuk meningkatkan efisiensi operasional dan daya saing UMKM di era ekonomi digital.
PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN, KEPRIBADIAN, DAN PENDAPATAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN UMKM KULINER DI KECAMATAN MEDAN PETISAH Br Sembiring, Emninta; Pasaribu, Juwita Aknesia; Br Sinaga, Jholant Bringg Luck Amelia; Br Sembiring, Veramika
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2206

Abstract

This study examines the impact of financial literacy, financial attitudes, personality, and income on financial management behavior among culinary MSME actors in Medan Petisah Sub-District. A quantitative causal design was employed, with the population comprising all MSMEs in the sub district. Samples were selected via purposive sampling based on criteria aligned with the study's objectives. Data were collected through a Google Form-based questionnaire from 100 respondents and analyzed using SPSS version 22. Findings reveal that financial literacy (sig. 0.000 < 0.05; t count = 9.015), financial attitudes (sig. 0.001 < 0.05; t-count = 3.555), personality (sig. 0.034 < 0.05; t-count = 2.154), and income (sig. 0.005 < 0.05; t-count = 2.891) each significantly influence financial management behavior. Collectively, these factors exert a substantial effect, underscoring their crucial role in financial management.
PENGARUH PERSEPSI RISIKO, LITERASI KEUANGAN, GAYA HIDUP, DAN FAKTOR SOSIAL TERHADAP MINAT MAHASISWA MENGGUNAKAN PINJAMAN ONLINE Lumbanraja, Riska Hasnah; Turnip, Angel Aulia; Br Sinaga, Jholant Bringg Luck Amelia; Marini, Yushita
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2223

Abstract

This quantitative study aims to analyze the influence of risk perception, financial literacy, lifestyle, and social factors on students' interest in using online loan services. The study subjects consisted of 100 active students of the Faculty of Economics, in their fourth semester and above, in Medan City, selected based on criteria. Data were collected using a Likert-scale questionnaire and processed using IBM SPSS Statistics. The results of the study partially indicate that risk perception has no effect on interest in use, while financial literacy, lifestyle, and social factors have a significant influence. Simultaneously, all of these independent variables influence students' interest in using online loans.
PENGARUH LITERASI KEUANGAN, LINGKUNGAN SOSIAL, LOCUS OF CONTROL DAN GAYA HIDUP TERHADAP KEMAMPUAN PENGELOLAAN KEUANGAN PADA MAHASISWA AKUNTANSI UNIVERSITAS PRIMA INDONESIA Sinaga, Novi k.; Lestari , Tya Utami; Br Sinaga, Jholant Bringg Luck Amelia; Siregar , Muhammad Raja
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2233

Abstract

This study aims to analyze the influence of Financial Literacy, Social Environment, Locus of Control, and Lifestyle on the Financial Management Ability of Accounting Study Program Students at Prima Indonesia University in 2025. This study uses quantitative methods. The data used in this study are primary data obtained from filling out questionnaires conducted by respondents. The population of this study was 961 students in the 3rd semester and above who were registered in the Accounting Study Program at Prima Indonesia University in 2025. The sample used was 91 students of the Accounting Study Program at Prima Indonesia University using a non-probability sampling technique, namely purposive sampling, with the criteria of active students from the Accounting Study Program at Prima Indonesia University and at least in the 3rd semester. Data analysis used the data instrument test method, classical assumption test, multiple regression analysis test, hypothesis test with the help of the IBM SPSS Statistic 25 program. The results of this study using a partial test (T Test) stated that Financial Literacy and Locus of Control had a positive and significant effect on student Financial Management. Meanwhile, Social Environment and Lifestyle were not proven to have a significant effect on accounting students' Financial Management. Simultaneously (F-test), all independent variables significantly influenced student financial management. This study indicates that improving financial literacy and strengthening self-control are important factors in improving student financial management. Furthermore, the influence of the social environment and lifestyle also needs to be considered in developing better financial management.
The Influence of Return on Assets (RoA), Return on Equity (RoE), and Leverage, and Company Size on Tax Avoidance in Banks Listed on the Indonesian Stock Exchange in 2018-2021 Yenni Aurelia Lysander; Jholant Bringg Luck Amelia Br Sinaga; Carolina Gulo; Wilfreda Tania; Dearma Sariani Sinaga
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 3 No 4 (2023): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Nov
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v3i4.999

Abstract

This research was conducted to determine the influence of Return On Assets, Return On Equity, Leverage, and Company Size on Tax Avoidance listed on the Indonesia Stock Exchange in 2018-2021. The sample used in this research is banking companies listed on the Indonesia Stock Exchange. The sampling technique was purposive, determined using criteria, and obtained 84 samples. The testing in this research uses the multiple linear regression method to see the effect of Return On Assets, Return On Equity, Leverage, and Company Size using supporting software, namely SPSS. The research results show that Return On Assets has no effect on Tax Avoidance, Return On Equity has an effect on Tax Avoidance.
Co-Authors ., Giovani Agatha Christine Parhusip Albert Chandra Albert Tannaldy Angelyn Prily Zefanya Sihite Antoni Benyamin Sitorus Antonius Simbolon Belranda Shyllvia Bena Br. Ginting Br Sembiring, Emninta Br Sembiring, Veramika Bradley Bradley Bradley, Bradley Brigita Abigail Tri Ayu Ningrum Hutabarat Callista Ongko Carolina Gulo Christine Nathalia Cindy Cynthia Cindy Fancella Cindy Lovianny Cindy Oktaviany Angelia Cristin Pebriola Cyndy Ariesty Manurung Dearma Sariani Sinaga Dearma Sariani Sinaga Deasy Arisandy Aruan Debi Tobing Denny Chandra Desi May Sari Nainggolan Desi Renika Hutapea Detilia Zebua Dina Maria Goretti Simbolon Edward - Elisabet Sinaga Elsa Reina Nainggolan Esther Praja Anggriany Panggabean Eva Roma Nainggolan Evander Paskah Zalukhu EVELINE ANASTASYA MANURUNG Evelyna Utomo Feby Anggita Panggabean Felicia Ivanachen Giovani . Hagai Rensa Hen dry Herlita Helsyafira Br Tarigan Hestia Amalia Br Tarigan Horas Bagas Hutapea, Desi Renika Hutasoit, Putri Lamsari I. Ganda Pardosi Iin Kenari Isna Asdiani Nasution Januardin, . Jekklin Lumbantoruan Jessica Desiani Jessy Safitri Sitorus Jessy Safitri Sitorus Josua Sahala Kaban, Marsena Kellyn Tandrian Keumala Hayati Keumala Hayati Ledy Mutiara Salsalina Br Tarigan Leonardi, Dewi Anggriani Wijaya Lestari , Tya Utami Lidia Mika Sintia S Linda Pricilia Lumbanraja, Riska Hasnah Marbun, Rimtauli Marini, Yushita Marisa Anindita Saragih Mas Intan Purba Mayang Sari M Siahaan Mesrawati, Mesrawati Meta Anggurela Moses Lorensius Parlinggoman Hutabarat Muhammad Raja Munawarah Munawarah Munawarah Munawarah, Munawarah Murni Sihotang Nababan, Suryani Nainggolan, Benny Rojeston Marnaek Nainggolan, Desi May Sari Nainggolan, Eva Roma Nasution, Isna Asdiani Natalia kurniawan Nathalia, Christine Nurleli Octresia Purba Nurul Wardani Lubis Okta via Osdiana Sihombing Pandang Kristian Simarmata Panggabean, Esther Praja Anggriany Panggabean, Feby Anggita Pasaribu, Juwita Aknesia Peronika Siburian Pipin Desria Marpaung Pricilia, Linda Purba, Mas Intan Putri, Tantri Octora Dwi Syah Rafida Khairani Rahmah Azizah Remaya Sinaga Rhema Maya Yemima Waruwu Ricky Michael Ginting Rio Fande Riris Hotmaria Tumanggor Riskayani Sitopu Rizki Habibi Rosmita Sari Siregar Rumapea, Hizkia Ruslina E. Sinambela Samuel Abel Tanta Sembiring Sanchez Sinaga, Monica Sembiring, Samuel Abel Tanta Shyllvia, Belranda Siahaan, Mayang Sari M Siburian, Peronika Silvi Wijaya Silvia, . Simanullang, Agnes Emma Sinaga, Cindia Sinaga, Novi k. Siregar , Muhammad Raja Siregar, Yunita Sari Siwaji Krishna Naidu Sri Susanti Sri Susanti Stephanie Steven, . sulina Suryani Nababan Susanti Melan Sijabat Susanto, Olyvia Tannaldy, Albert Tantri Octora Dwi Syah Putri Tarigan, Hestia Amalia Br Taufik Akbar Parluhutan Tobing, Debi Tryatno Budianto Ketaren Turnip, Angel Aulia VALENCIA SHELINZKY Vanessa Tantrisia Wenny Anggeresia Ginting Wilfreda Tania Windi Astuti Wirda Lilia Yanti, Ira Yenni Aurelia Lysander Yohana Natalia Putri Siadari Yohana Natalia Putri Siadari Yolanda Saragih Yosephin Windy Olyvia Siagian Yul Franica Astri Sitompul Yunus Manao Yusuf Togatorop