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All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Maneggio: Jurnal Ilmiah Magister Manajemen International Journal of Public Budgeting, Accounting and Finance Jurnal Edueco Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis Manajemen Prima ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Akuntansi Prima Balance : Jurnal Akuntansi dan Manajemen Jurnal SALMAN : Sosial dan Manajemen Medani : Jurnal Pengabdian Masyarakat Mount Hope Global Economic Journal Journal Accounting International Mount Hope
Yusneni Afrita Nasution
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Implementation of Qris as a Digital Payment and Financial Governance Education for MSMEs in the Digitalization Era Nasution, Yusneni Afrita; Khadijah, Siti; Lubis, Mahmuddin Syah
Medani : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v4i3.1200

Abstract

Perkembangan dalam teknologi informasi dan keuangan telah mengakibatkan transformasi signifikan dalam sistem transaksi dan pengelolaan keuangan di Indonesia. Dalam usaha menuju ekonomi digital, pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) harus beradaptasi agar tetap relevan  khususnya berkenaan dengan metode pembayaran dan pencatatan keuangan. Penerapan QRIS pada UMKM tidak hanya bertujuan untuk memperbaharui cara pembayaran. QRIS memberikan peluang untuk memperkuat pengelolaan keuangan UMKM melalui pencatatan transaksi secara otomatis, memisahkan keuangan bisnis dari keuangan pribadi. Ini akan mempermudah proses penyusunan laporan keuangan, memperlancar akses ke pembiayaan resmi di masa depan, serta meningkatkan profesionalisme dalam aspek administrasi. Tingkat penerimaan QRIS di Sumatera Utara, terutama di Kota Medan, masih dianggap rendah. Pengguna QRIS di Kota Medan mencapai 58,6% pada sektor usaha mikro. Tingginya pengaruh literasi digital yang rendah dan minimnya pelatihan adalah faktor-faktor utama yang mengakibatkan perlambatan dalam penerapan sistem ini di kalangan UMKM. Oleh karena itu, diperlukan bimbingan bagi UMKM sebagai langkah pelaksanaan, agar QRIS dapat diakses secara optimal, tidak hanya sebagai alat pembayaran, tetapi juga sebagai sarana untuk meningkatkan manajemen serta pengelolaan keuangan UMKM. Metode Penelitian yang digunakan adalah observasi/wawancara, edukasi dan dokumentasi pada UMKM di Kelurahan Sidorejo Kota Medan. Hasil yang diperoleh menunjukkan bahwa pelaku UMKM dapat menyusun laporan keuangan yang sederhana, guna memantau keadaan usaha mereka. Diharapkan juga agar dapat menggunakan QRIS dengan aktif dalam transaksi jual beli, memahami cara pemakaiannya, dan menyadari manfaatnya dalam mendukung kelancaran operasional bisnis.   Developments in information and financial technology have resulted in a significant transformation in the transaction and financial management system in Indonesia. In an effort to move towards a digital economy, Micro, Small, and Medium Enterprises (MSMEs) must adapt to remain relevant especially with regard to payment methods and financial records. The implementation of QRIS for MSMEs is not only aimed at updating payment methods. QRIS provides an opportunity to strengthen MSME financial management through automatic transaction recording, separating business finances from personal finances. This will simplify the process of preparing financial statements, facilitate access to official financing in the future, and increase professionalism in administrative aspects. The QRIS acceptance rate in North Sumatra, especially in Medan City, is still considered low. QRIS users in Medan City reached 58.6% in the micro business sector. The high influence of low digital literacy and lack of training are the main factors that result in a slowdown in the implementation of this system among MSMEs. Therefore, guidance is needed for MSMEs as an implementation step, so that QRIS can be accessed optimally, not only as a means of payment, but also as a means to improve the management and financial management of MSMEs. The research method used is observation/interview, education and documentation on MSMEs in Sidorejo Village, Medan City. The results obtained show that MSME actors can compile simple financial reports, in order to monitor the state of their business. It is also expected to be able to use QRIS actively in buying and selling transactions, understand how to use it, and realize its benefits in supporting smooth business operations.  
Pengaruh Literasi Keuangan dan Penetapan Harga Jual Terhadap Kinerja Keuangan UMKM Di Kecamatan Medan Area Astuti, Putri; Nasution, Yusneni Afrita
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1181

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Literasi Keuangan dan Penetapan Harga Jual terhadap Kinerja Keuangan UMKM di Kecamatan Medan Area. Penelitian ini menggunakan jenis penelitian Asosiatif Kuantitatif. Sampel penelitian ini adalah 47 UMKM di Kecamatan Medan Area. Teknik pengambilan sampel menggunakan metode simple random sampling dihitung menggunakan rumus slovin. Analisis data yang digunakan adalah analisis PLS (Partial Least Square). Berdasarkan hasil penelitian, dapat disimpulkan bahwa Literasi Keuangan memiliki pengaruh positif dan signifikan terhadap Kinerja Keuangan UMKM di Kecamatan Medan Area. Penetapan Harga Jual berpengaruh positif dan signifikan terhadap Kinerja Keuangan UMKM di di Kecamatan Medan Area, Literasi Keuangan dan Penentuan Harga Jual berpengaruh positif dan signifikan terhadap Kinerja Keuangan UMKM di di Kecamatan Medan Area.   This study aims to analyze the influence of Financial Literacy and Selling Price Determination on the Financial Performance of MSMEs in Medan Area District. This study uses the type of Quantitative Associative research. The sample of this study is 47 MSMEs in Medan Area District. The sampling technique using the simple random sampling method is calculated using the slovin formula. The data analysis used is PLS (Partial Least Square) analysis. Based on the results of the study, it can be concluded that Financial Literacy has a positive and significant effect on the Financial Performance of MSMEs in Medan Area District. Determining the Selling Price has a positive and significant effect on the Financial Performance of MSMEs in the Medan Area District, Financial Literacy and Selling Price Determination have a positive and significant effect on the Financial Performance of MSMEs in Medan Area District.
Pengaruh Struktur Modal, Net Profit Margin (NPM) dan Ukuran Perusahaan terhadap Kebijakan Dividen pada Perusahaan Sub Sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia Periode 2011-2015 Lubis, Mahmuddin Syah; -, Yusneni Afrita Nasution; -, Elim Suryenti
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 2 No. 1 (2020): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v2i1.1173

Abstract

The objective of the research was to examine and analyze the influence of capital structure, net profit margin and company size on dividend policy in consumer goods sub-sector companies listed in the Indonesia Stock Exchange period 2011-2015. The research used descriptive research methode. The population was 40 companies in the consumer goods sub-sector listed in the Indonesia Stock Exchange for the period 2011 – 2015, and 17 of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using multiple linear regression using SPSS. The results of the research showed that the variables of Capital Structure, Net Profit Margin and Company Size simultaneously had influence on Dividend Policy. Partially, Capital Structure had insignificant influence on Dividend Policy, Net Profit Margin had positive and significant influence on Dividend Policy and Company Size had positive and significant influence on Dividend Policy.
PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBJEKTIVITAS, INTEGRITAS, TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK Saragih, Enjelina; Sinambela, Rohana Setia; Setiawan, Luisa Christy; Lubis, Mahmuddin Syah; Nasution, Yusneni Afrita
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/b8mbzt47

Abstract

Penelitian ini menguji pengaruh pengalaman kerja, indenpendensi, objektivitas, dan integritas auditor terhadap kualitas audit di KAP Medan.Data yang dipergunakan di studi ini yakni data primer yang diperoleh dari KAP di wilayah kota Medan yang meliputi 6 KAP serta 60 responden. Data yang didapat akan dianalisis menggunakan statistic descriptive, uji validitas, uji reliabilitas, dan uji asumsi klasik, yang meliputi uji normalitas residual, multikolinearitas, serta heterokedastisitas. Kemudian studi akan mempergunakan analisis regresi linear berganda yang meliputi uji koefisien determinasi (R2), uji T (parsial), dan uji F (simultan). Analisis data dilaksanakan mempergunakan perangkat  lunak SPSS. Temuan studi memperlihatkan bahwasanya pengalaman kerja memberi pengaruh positif signifikan pada kualitas audit. Independensi memberi pengaruh positif signifikan pada kualitas audit. Objektivitas memberi pengaruh positif signifikan pada kualitas audit. Integritas memberi pengaruh positif signifikan pada kualitas audit. Pengalaman kerja, independensi, objektivitas, integritas secara simultan memberi pengaruh positif signifikan pada kualitas audit.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2022-2024 Rolasni Roha Purba; Mahmuddin Syah Lubis; Yusneni Afrita Nasution
Journal Accounting International Mount Hope Vol. 4 No. 2 (2026)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v4i2.1100

Abstract

This research aims to analyze the impact of financial variables on food and beverage issuers on the Indonesia Stock Exchange (IDX) for the 2022-2024 period, both individually and collectively. The research is based on the crucial importance of corporate performance as a parameter of business success and investor interest, coupled with the existence of discrepancies in previous research findings regarding the elements influencing such performance. This study employs quantitative methods, employing description and verification. Subjects were selected based on specific criteria from the list of manufacturing companies on the stock exchange. The information analyzed includes capital ratios, liquidity, and company scale and age profiles. The research results are projected to reveal whether these variables have a significant impact, either independently or simultaneously, on company performance. Thirty-six food manufacturing issuers on the IDX were sampled from 2022 to 2024, utilizing SPSS statistical software. The final findings indicate that capital ratios have no significant impact on the performance of manufacturing issuers on the stock exchange. Conversely, liquidity significantly contributes to the business results of manufacturing companies on the stock exchange. Corporate scale also significantly influences the performance of publicly traded manufacturing companies. Finally, company age has been shown to have a crucial impact on the business performance of manufacturing companies listed on the IDX.
Pengaruh Audit Tenure, Audit Delay, Ukuran Perusahaan, Dan Independensi Terhadap Kualitas Audit Pada Perusahaan Manufaktur Sub Sektor Pabrik Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Enjelika Enjelika; Mahmuddin Syah Lubis; Yusneni Afrita Nasution
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10515

Abstract

The researchers sought to answer the question, "What aspects impact audit quality?" by looking at aspects such as the duration of auditor involvement, audit delays, company size, and independence. Using quantitative research methods, the study surveyed 66 organizations over three years, with 22 of them meeting the requirements for inclusion in the sample. The multiple linear regression method was applied to the data of this study. Targeted sampling, which seeks to establish the sample size according to predetermined standards, is the sampling method used. The duration of auditor involvement and independence had no effect on audit quality, but audit delays and company size had an effect.
Co-Authors -, Elim Suryenti Afdillah, Soraya Apriliana Paska Hutagaol Arman Osvaldo Siburian Astuti, Putri Azharul Majid Lubis Br Sibarani, Devi Septri Liyanti Carys Tanova Cindy Claudya Devina Devina Elim Suryenti - Enjelika Enjelika Evelyn Calista Florencia Irena Ie Hilma Nazifa Jessica Pricillia Sitanggang Jesslyn Mahmuddin Syah Lubis Mahmuddin Syah Lubis Mesy Fransiska Tumorang Muslim Muslim Rivaldo Cokro Rizki, M. Iqbal Rolasni Roha Purba Salman Farisi Saragih, Enjelina Setiawan, Luisa Christy Sinambela, Rohana Setia Sinurat, Riani Sirait, glory thresya Siregar, Qahfi Romula Siti Khadijah Sri Puji Lestari Tiffany Tania Tiffany Yonardi Triodor Putri Limbong Umi Kalsum Visakha Mulani Yoga Alamsyah Putra