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All Journal IKRA-ITH EKONOMIKA Al-Kharaj: Journal of Islamic Economic and Business Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Bisnis dan Humaniora
Ervina Rosarina Hasibuan
Politeknik Negeri Medan
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Interest Rates as an Intervening Variable Mediating the Effect of Banking Liquidity and Inflation on Economic Growth ERVINA ROSARINA HASIBUAN; KHALILA HUSNASARI; MUHAMMAD IQBAL
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

The objective of this study is to explain how independent variables such as bank liquidity and inflation as measured by, affect economic growth with interest rates as an intervening variable. Bank liquidity is projected using the cash ratio, inflation is determined based on information from Statistics Indonesia (BPS), interest rates are projected using the BI rate, and economic growth is projected using gross domestic product (GDP). The regression technique that used in this study is panel data regression, which is a combination of cross-sectional data and time series data. To test the hypothesis in this study, panel data regression was used with the selected regression model, namely the Random Effect Model (REM). Data processing and hypothesis testing were performed using Eviews13 software. The sample involved 12 companies with the largest assets in the banking sector. This study concluded that liquidity doesn’t affect interest rates, while inflation affects interest rates. Liquidity doesn’t affect economic growth, while inflation and interest rates affect economic growth. Liquidity and inflation simultaneously affect interest rates and can explain 27% of interest rates. Then, liquidity, inflation, and interest rates simultaneously affect economic growth and can explain 99% of economic growth. Then, liquidity and inflation affect economic growth through interest rates. Keywords: Inflation, Liquidity, Interest Rates, Economic Growth
Stabilitas Keuangan UMKM Pasca-Reformasi Pajak 2026: Evaluasi Pengaruh Struktur Ekuitas Mutiara Pulungan; Syarifuddin HZ Nasution; Ervina Rosarina Hasibuan
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.9839

Abstract

Perubahan kebijakan perpajakan pada tahun 2026 mendorong pelaku UMKM untuk melakuk an penyesuaian terhadap struktur keuangan guna mempertahankan stabilitas usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data panel yang mencakup 200 UMKM selama periode 2024 hingga 2026, sehingga diperoleh total 600 observasi. Pemilihan sam pel dilakukan secara purposive sampling, sedangkan analisis data menggunakan metode regresi linier berganda dengan model fixed effect. Variabel struktur ekuitas diukur melalui Debt-to-Equity Ratio (DER) dan equity ratio, sementara stabilitas keuangan diukur menggunakan indikator Z score Altman. Hasil analisis menunjukkan bahwa struktur ekuitas memiliki pengaruh yang signi fikan terhadap stabilitas keuangan UMKM. Peningkatan DER sebesar 1% terbukti menurunkan nilai Z-score sebesar 0,28 poin (p < 0, 01), yang mencerminkan meningkatnya risiko keuangan aki bat tingginya ketergantungan terhadap utang. Sebaliknya, peningkatan proporsi modal sendiri mampu memperkuat ketahanan finansial. Selain itu, ukuran usaha berpengaruh positif terhadap stabilitas, sedangkan leverage memberikan dampak negatif. Temuan ini menegaskan bahwa pe nguatan struktur ekuitas merupakan strategi penting bagi UMKM dalam menghadapi tekanan pasca reformasi pajak. Oleh karena itu, pelaku usaha perlu mengoptimalkan laba ditahan serta memperluas akses terhadap sumber permodalan guna menjaga keberlanjutan usaha.
Integration of Integrated Marketing Communications and SEO Optimization in Skincare Product Marketing Through Influencers Janeska Widia; Blangi Intan Maharani; Regina Marintan Silalahi; Ervina Rosarina Hasibuan; Ayu Sarlina Pasaribu; Ade Rasinta Herli Kristiani Purba
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9906

Abstract

The development of digital technology has significantly transformed marketing communication patterns, particularly in the increasingly competitive skincare industry. Companies no longer rely solely on conventional promotion but utilize various digital marketing strategies such as Integrated Marketing Communications (IMC), Search Engine Optimization (SEO), and influencer marketing. This study aims to analyze the influence of integrated marketing communications and SEO optimization on skincare product marketing through influencers. This research employs a quantitative approach using a descriptive research method. Data were collected through questionnaires distributed online to 150 respondents who had previously searched for information or purchased skincare products through digital platforms. Data analysis techniques included descriptive statistical analysis and multiple linear regression using SPSS software. The results indicate that integrated marketing communications and SEO optimization have a positive and significant influence on skincare product marketing through influencers, both partially and simultaneously. Integrated marketing communications play a role in creating consistency in marketing messages across various digital platforms, while SEO optimization facilitates consumers in finding product information through search engines. The coefficient of determination shows that these two variables explain 46.1% of the variation in skincare product marketing through influencers. These findings indicate that synergy between integrated marketing communications, SEO, and influencer marketing can enhance product visibility, strengthen consumer trust, and increase consumer purchase intention toward skincare products in the era of digital marketing
Edukasi Literasi Finansial dan Kewirausahaan Sejak Dini bagi Siswa MIS Al-Hidayah Cinta Karya Medan Safaruddin; Abdul Haris; Rizki Arvi Yunita; Amelia Novizar; Ervina Rosarina Hasibuan
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/g66pdz64

Abstract

Rendahnya literasi finansial dan minimnya minat kewirausahaan sejak dini menjadi tantangan di jenjang pendidikan dasar, khususnya di MIS Al-Hidayah Cinta Karya Medan. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran siswa tentang literasi keuangan dan kewirausahaan melalui metode ceramah interaktif, diskusi kelompok, simulasi usaha kecil, dan kuis edukatif. Pelaksanaan melibatkan 32 siswa kelas 5 dengan evaluasi menggunakan pre-test dan post-test serta observasi antusiasme siswa. Hasil menunjukkan lebih dari 85% siswa mampu memahami perbedaan kebutuhan dan keinginan serta pentingnya menabung, sementara lebih dari 70% siswa dapat mengemukakan ide usaha sederhana yang realistis. Peningkatan ini didukung oleh metode pembelajaran yang interaktif dan kontekstual, serta keterlibatan aktif siswa dalam simulasi usaha. Program ini diharapkan dapat menumbuhkan jiwa kewirausahaan dan pemahaman finansial sejak dini sebagai bekal menghadapi tantangan ekonomi masa depan.
Co-Authors Abdul Haris Ade Rasinta Herli Kristiani Purba Amelia Novizar Ayu Sarlina Pasaribu Blangi Intan Maharani Janeska Widia Khalila Husnasari Muhammad Iqbal Mutiara Pulungan Regina Marintan Silalahi Rizki Arvi Yunita Safaruddin Safaruddin Syarifuddin Hz Nasution