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All Journal Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Pelita Masyarakat Economics, Business and Management Science Journal Proceeding of The International Conference on Economics and Business
Heriyati Chrisna
Universitas Pembangunan Panca Budi
Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Environmental Science Physics Public Health Social Sciences Other

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PERSEPSI PELAKU UMKM DESA PEMATANG SERAI KABUPATEN LANGKAT TERHADAP LEMBAGA KEUANGAN MIKRO SYARIAH Heriyati Chrisna; Hernawaty Hernawaty; Noviani Noviani
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This study aims to determine how the perception of UMKM in the village of Pematang Serai Tanjung Pura District Langkat Regency on Syariah Microfinance Institutions (LKMS). This research is descriptive research with a qualitative approach. The data collection technique is in the form of primary data consisting of documentation, interviews, and questionnaires. Questionnaires were distributed to 12 UMKM in the village of Pematang Serai. Samples as many as 12 people were chosen because indeed the number of UMKM players who were members of the Pucuk Lemonger's UMKM community were only 12 people because they were only formed by several time ago. The results showed that the perpetrator of the UMKM of the village of Pematang Serai Village included in the category that was still not good / low because UMKM players were still not so understanding the characteristics and services provided by sharia financial institutions. They still assume that this syariah microfinance institution is almost the same as conventional bank financial institutions that apply high interest so that they are afraid of the risks caused if they cannot afford loans. It is necessary to socialize from universities, especially the Pancabudi Development University to provide an understanding of them related to Islamic microfinance institutions to resolve the issue of business capital in particular
FAKTOR - FAKTOR YANG MEMPENGARUHI MINAT BERWAKAF TUNAI PADA JAMAAH MAJELIS TAKLIM ISTIQOMAH KELURAHAN TANJUNG SARI MEDAN Heriyati Chrisna; Noviani Noviani; Hernawaty Hernawaty
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Sebagai tindak lanjut dari lahirnya Undang-undang Wakaf, beberapa bank syari’ah dan lembaga pengelola wakaf meluncurkan produk dan fasilitas yang menghimpun dana wakaf dari masyarakat. Seperti Baitul Mal Muamalat, meluncurkan Waqaf Tunai Muamalat (Waqtumu), Dompet Dhuafa Republika meluncurkan Tabung Wakaf Indonesia (TWI), dan Pos Keadilan Peduli Umat (PKPU) juga meluncurkan wakaf uang. Lembaga Wakaf Majelis Ulama Indonesia (MUI) menilai potensi wakaf di Indonesia amatlah besar, apalagi 85% masyarakat Indonesia adalah muslim. Lebih lanjut, laporan menunjukkan potensi aset wakaf tunai per tahun mencapai lebih dari Rp100 triliun, dengan realisasi sekitar Rp 400 miliar di tahun 2018. Data terakhir menunjukkan bahwa potensi wakaf di Indonesia mencapai Rp300 triliun dengan realisasi yang baru mencapai sekitar Rp500 miliar. Rendahnya realisasi wakaf tunai ini disebabkan masih rendahnya pemahaman masyarakat muslim tentang wakaf tunai ini. Penelitian ini dilakukan pada jamaah majelis ta’lim Istiqomah yang berada di kelurahan Tanjung Sari Medan. Hasil dari penelitian ini adalah bahwa faktor – faktor yang meliputi pendapatan , religiusitas dan pengetahuan berpengaruh positif dan signifikan terhadap minat berwakaf tunai pada jamaah majelis ta’lim Istiqomah sedangkan faktor norma subjektif berpengaruh negative dan tidak signifikan terhadap minat berwakaf tunai pada jamaah majelis ta’lim Istiqomah. Secara simultan ,faktor pendapatan, norma subjektif, religiusitas dan pengetahuan berpengaruh terhadap minat berwakaf tunai pada jamaah majelis ta’lim Istiqomah. Faktor pendapatan, norma subjektif, religiusitas dan pengetahuan mampu menjelaskan minat berwakaf tunai pada jamaah majelis ta’lim Istiqomah sebesar 65,6% sedangkan sisanya sebesar 34,4% dijelaskan oleh faktor atau variabel lain yang tidak termasuk dalam penelitian ini.
Sosialisasi Wakaf Tunai Pada Majelis Taklim Istiqomah Kelurahan Tanjung Sari, Medan Heriyati Chrisna; Hernawaty Hernawaty; Noviani Noviani
Pelita Masyarakat Vol 3, No 1 (2021): Pelita Masyarakat, September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v3i1.5634

Abstract

This community service was carried out in the Majelis  Taklim  Istiqomah which is a maternal recitation group in Tanjung Sari Medan Village. This pemeral in the Majelis  Taklim  Istiqomah departed from the results of the research that had been carried out. The results of the study proved that the factors that included revenue, religiusity and knowledge had a positive and significant effect on the interest in cash in the congregation of the Majelis  Taklim  Istiqomah while the subjective norm factor had a negative and insignificant effect on the interest in cash in the congregation of the Majelis  Taklim  Istiqomah. Simultaneously, income factors, subjective norms, religiosity and knowledge influence the interest in working in cash in the jamaah Majelis  Taklim  Istiqomah. Revenue factors, subjective norms, religiusity and knowledge are able to explain the interest in cash in the pilgrims of the Majelis  Taklim  Istiqomah amounted to 65.6% while the remaining 34.4% is explained by other factors or variables which are not included in this study. From the initial observation and interview results with some members of the recitation and reinforced with the results of the research can be taken by a conclusion that the knowledge of the mothers of taklim assemblies about cash waqf still very low, can even be said to be very low, because they still argue that waqf only in the form of mosques, graves or schools. From these problems, the service team has socialized the cash waqf in the mothers of Majelis  Taklim  Istiqomah, and the socialization went smoothly and followed by being very enthusiastic about the the mothers of Majelis  Taklim  Istiqomah.
Accountings Students Following Test Certification Accounting Yunior Test In Indonesia Vina Arnita; Heriyati Chrisna
Economics, Business and Management Science Journal Vol 2, No 2 (2022): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v2i2.289

Abstract

This study aims to prove the factors (economic motivation, career motivation, self-competence, degree motivation) that affect accounting students taking the certification test accounting junior in the accounting study program at the Panca Budi Development University, Medan. Type The data in this research process uses primary data where the data is obtained from several respondents virtually by using a questionnaire in the form of Google Forms (GForms). The population used in this study were all students of the study program accounting for the University of Development Panca Budi Medan with a 2017-2019 stamp of 1,564 student. The sample used was 150 students by using the Purposive Sampling. The test results in this study show: (1) economic motivation significant effect on accounting students taking the accounting junior certification test. (2) career motivation has no significant effect on students taking the junior certification test accountancy. (3) self-competence motivation has no effect on students taking the test accounting junior certification. (4) degree motivation has a significant effect on students following accounting junior certification test.
Accounting System for MSME Development Noviani Noviani; Heriyati Chrisna; Hernawaty Hernawaty
Proceeding of The International Conference on Economics and Business Vol. 2 No. 1 (2023): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v2i1.274

Abstract

This study aims to provide input to MSMEs in the village of Klambir Lima Kebun Deli Serdang. Regarding the importance of using an accounting system and making work much easier and smoother. This study uses qualitative data with conducted secondary data and primary data taken from Klambir Lima Kebun Village. Research result it is hoped that it can be utilized for use in MSMEs. The results of this research describing the easiest system for Klambir five village SMEs is HUI POST which is the easiest to apply by Kelambir Lima MSMEs users, especially Loundri businesses.
Co-Authors Hernawaty Hernawaty Noviani Noviani Vina Arnita