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All Journal Paradigma : Journal of Science, Religion and Culture Studies SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Humanism : Jurnal Pengabdian Masyarakat Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abmas Negeri (JAGRI) Journal of International Conference Proceedings Research of Accounting and Governance Cendikia Pendidikan Jurnal ABDIMAS MUTIARA PROFESOR : Professional Education Studies and Operations Research
Imelda Sari
University of North Sumatera
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering 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 Nursing Public Health Social Sciences Other

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PELATIHAN PENGELOLAAN KEUANGAN BAGI IBU-IBU RUMAH TANGGA DAN KADER PKK RT 16 RW 04 KELURAHAN CEMPAKA PUTIH TIMUR Budiantoro, Harry; Sari, Imelda; Hukama, La Diadhan; Zain, Efendy; Simon, Zainal Zawir
SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan Vol 2, No 2 (2019): Mei
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (67.992 KB) | DOI: 10.31764/jpmb.v2i2.863

Abstract

Permasalahan pengelolaan keuangan merupakan masalah tiap individu termasuk juga Ibu Rumah Tangga dalam mengelola keuangan keluarga. Kelompok ibu-ibu rumah tangga yang tergabung dalam Kelompok Ibu-Ibu PKK (Pemberdayaan dan Kesejahteraan Keluarga) RT 016 RW 04 Kelurahan Cempaka Putih Timur memiliki permasalahan yang sama yaitu belum dapat mengatur keuangan keluarga dengan baik. Dalam upayamemberikan solusi terhadap permasalahan tersebut Program Studi Akuntansi Universitas YARSI menawarkan kerja sama dengan pemberian Pelatihan Pengelolaan Keuangan Keluarga bagi Ibu Rumah Tangga. Metodepelatihan dalam kegiatan ini antara lain meliputi ceramah, tutorial dan diskusi. Hasil kegiatan pengabdian pada masyarakat ini adalah para peserta dapat memahami dengan baik materi yang disampaikan dan dalamsimulasi sebagian besar mampu membuat sendiri perencanaan keuangan keluarga. Hal ini dilihat dari hasil Post-Tes menjelang kegiatan ini berakhir.
Pengaruh Pandemi Covid-19 terhadap Fluktuasi Harga Saham dan Volume Transaksi Saham Supermarket di BEI Sari, Imelda
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 21, No 1 (2023): Maret 2023
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v21i1.15075

Abstract

This study aims to determine the decline or increase in stock prices and stock transaction volume after the announcement of the arrival of Covid-19 in Indonesia. The companies studied were companies belonging to the D113 supermarket sector, consisting of AMRT, HERO, MIDI, MPPA, AND RANC. The research time is 35 days of stock transactions before March 2 2020 and 35 days of stock transactions after March 2 2020. The research approach uses quantitative analysis. This study uses secondary data, namely stock price data and stock transaction volume data. The analytical method used is multiple linear regression using SPSS, namely the Normality Test followed by the T-Test Paired Samples Test. The results of the study found that stock prices and stock transaction volume had different results. Share prices have decreased after the entry of Covid-19, but the volume of stock transactions has actually increased. Supermarket management to take steps to adjust quickly and accurately to changes that occur as a result of the government's mobility restrictions. It is hoped that the stability of sales in supermarkets will be able to increase sales so that investors want to buy shares, so that share prices rise again. Keywords: Stock Price, Stock Volume, Supermarket
Analisis Penerapan Cash Management System Dalam Pengelolaan Keuangan Daerah Di Pik Pulogadung Sari, Imelda
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 18, No 1 (2020): Maret 2020
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v18i1.6699

Abstract

Technological innovations are able to quickly make changes in the financial sector in the form of internet-based financial digitalization. This is marked by changes in banking services, from the initial form of cash transactions to non-cash transactions, in their implementation called the Cash Management System (CMS). The implementation of the CMS has brought changes in the Pulogadung Small Industry Village (PIK Pulogadung), marked by the speed of service and time savings for Micro, Small and Medium Enterprises when paying retribution, partners in the procurement of goods and services and for employees of Non Civil Servants Regional Management Units when receive a monthly salary. SWOT analysis can be material to make strategic planning in achieving short-term goals for the Regional Management Unit office and more systematic long-term for the banking industry. Strengthening CMS supporting infrastructure, conducting financial socialization and continuous supervision will be able to improve the implementation of CMS in PIK Pulogadung. The increase in CMS will affect people's lifestyles which will ultimately be able to increase national financial inclusion.
The Effect of Operational Costs, Capital Structure, Earnings Management, and Operating Cash Flow on Corporate Income Tax Noviyanti, Cahyani Rahma; Sari, Imelda
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 21 No 2 (2024): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v21i2.9961

Abstract

This research aims to examine the effect of operational costs, capital structure (proxied by the debt to equity ratio), earnings management, and operating cash flow on corporate income tax in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during period 2018 to 2022. The research method used is quantitative, with secondary data in financial reports obtained from the website www.idx.co.id. The sampling method used a purposive sampling technique based on specified criteria. Ten companies with a research period of five years were obtained, and fifty research sample data were obtained. The analysis method used was multiple regression analysis using SPSS version 29. The results of this study show that operational costs have a significant positive effect on corporate income tax with a significance level of 0.002 < 0.05. Debt to equity ratio does not affect the amount of corporate income tax, with a significant level of 0.982 > 0.05. Earnings management does not affect the amount of corporate income tax with a significant level of 0.744 <0.05. Cash flow from operating activities has a significant positive effect on the amount of corporate income tax with a significance level of 0.001 < 0.05.
The Influence of Personal Technical Ability and Work Experience on the Effectiveness of Using Accounting Information Systems With an Educational Background as a Moderation Fitria, Amelia; Sari, Imelda
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.062 KB) | DOI: 10.58777/rag.v1i1.12

Abstract

The purpose of this study is to determine the impact of personal technical abilities and work experience on the effectiveness of using accounting information systems as a moderator with an educational background. This study was carried out at PT Komatsu And Marketing Support Indonesia. This study's sample consisted of 45 employees from PT Komatsu And Marketing Support Indonesia. The sampling technique employs a saturated sampling method in which the entire population serves as the research sample. The study's findings indicate that personal technical skills and work experience have a significant impact on the effectiveness of accounting information systems. Meanwhile, the relationship between personal technical ability and work experience on the effectiveness of using accounting information systems is unaffected by educational background
Application of Information Systems, Internal Control, Risk Assessment, and Internal Audit for Collection Effectiveness of Accounts Receivable Hasanah, Uswatun; Sari, Imelda; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 2 (2024): JULY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i2.141

Abstract

The aim the purpose of this study was to ascertain how internal control and accounting information systems, risk assessment and internal auditing influence the effectiveness of receivables collection. This study was conducted at PT. Puninar Infinite Raya uses the use of internal audit, risk assessment, internal control, and accounting information systems as independent variables and the effectiveness of the collection of accounts receivable as dependent variables. The sample in the study amounted to 42 people. The questionnaires received back from the respondents were 42 people. There is one analysis model of the data processing method used, namely the model for multiple regression analysis. According to the study's findings, the use of accounting information systems significantly and negatively affects the efficiency of collecting receipts; on the other hand, internal control significantly and favorably affects the efficiency of collecting receivables, and risk assessment affects the efficiency of collecting receivables. The efficiency of receivables collection is impacted concurrently by the use of accounting information systems, internal control, risks associated with their implementation, risk assessment, and internal audit. The study's managerial implications include the use of information systems. Such as operating efficiency and real-time monitoring. Internal control such as fraud prevention, legal compliance.
Pelatihan Manajemen Waktu Sebagai Pendorong Semangat Belajar Bagi Anak-Anak Panti Asuhan Al-Ma’un Rachmawati, Susan; Yani Pramularso, Eigis; Sari, Imelda; Syahyuni, Dedy; Hafshah, Siti Nur; Andini, Vina Octafia
Jurnal Abdimas Ekonomi dan Bisnis Vol. 3 No. 2 (2023): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v3i2.2956

Abstract

Pengelolaan manajemen waktu merupakan aktivitas yang dapat dilakukan secara teratur sehingga nantinya tercapai apa yang sudah direncanakan sebelumnya. Manajemen waktu dapat berupa arahan atau pengingat tentang pentingnya waktu sehingga perlu dikelola dengan baik. Peran yang penting ini tentu menjadi tantangan agar  manajemen waktu dapat dikelola dan dapat diimplementasikan. Berkaitan dengan manajemen waktu untuk Panti Asuhan Al-Ma’un masih memiliki permasalahan yaitu  kurangnya pemahaman tentang manajemen waktu, manfaat dan penerapannya yang belum optimal. Oleh karena itu, perlu adanya solusi dalam manajemen waktu bagi penghuni Panti Asuhan Al-Ma’un yaitu dengan memberikan pelatihan dan pengetahuan manjemen waktu sebagai salah satu sarana yang nantinya digunakan sebagai pendorong semangat belajar bagi Anak-Anak Panti Asuhan Al-Ma’un dengan lebih baik lagi ke depannya. Pelaksanaan Pengabdian Masyarakat dilakukan melalui kerjasama antara dosen & mahasiswa UBSI dengan Panti Asuhan Al-Ma’un secara tatap muka. Materi yang disampaikan diantaranya memberikan pemahaman mendasar mengenai manajemen waktu dan selanjutnya memberikan arahan manfaat dan tips atau cara penggunaan terkait manajemen waktu, serta semangat dan motivasi kepada peserta agar dapat meningkatkan prestasi melalui manajemen waktu. Metode pelaksanaan terkait pengelolaan waktu yaitu dengan melakukan observasi untuk melihat gambaran mengenai kegiatan Panti Asuhan Al-Ma’un dan mengidentifikasi permasalahan yang ada. Tahap pelaksanaannya memberikan pelatihan dan pemahaman tentang manajemen waktu dengan memberikan materi secara langsung. Hasil yang diperoleh setlah melaksanakan PkM yaitu pemahaman dan pengetahuan peserta tentang manajemen waktu diharapkan menjadi meningkat yang terbukti setelah dilakukannya evaluasi dan pengisian kuesioner.    
PENERAPAN METODE PICTURE AND PICTURE DALAM MENINGKATKAN HASIL BELAJAR PESERTA DIDIK KELAS II PADA MATA PELAJARAN BAHASA INDONESIA Razumarda, Sela; Sari, Imelda; Maharani, Siti Dewi
SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED Vol 13, No 3 (2023): SHOOL EDUCATION JOURNAL PGSD FIP UNIMED
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/sejpgsd.v13i3.54289

Abstract

The research was carried out with the aim of improving student learning outcomes in Indonesian language subjects. This research includes Classroom Action Research (PTK) which was carried out in two cycles. Each cycle consists of four stages, namely design, implementation, observation and reflection. The subjects in this research were 22 class IIA students at SDN 238 Palembang. Research data was obtained using teacher and student observation sheets and student test results, then this data was analyzed using a percentage formula. The research results obtained were (1) teacher activity in cycle I using the Picture and Picture method from 80.35% to 92.8% in cycle II, (2) student activity in cycle I using the Picture and Picture 78 method, 57% to 91% in cycle II and (3) the results of learning Indonesian in cycle I using the Picture and Picture method were 63% to 95.45% in cycle II. Based on the results of this research, it can be concluded that by implementing the Picture and Picture model, students' learning outcomes can be more active and teachers' abilities can improve and become better.
MENINGKATKAN HASIL BLAJAR PESERTA DIDIK MENGGUNAKAN MODEL PROBLEM BASED LEARNING PADA MATA PELAJARAN BAHASA INDONESIA KELAS IV SEKOLAH DASAR Pertiwi, Putri Indah; Sari, Imelda; Maharani, Siti Dewi
SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED Vol 13, No 3 (2023): SHOOL EDUCATION JOURNAL PGSD FIP UNIMED
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/sejpgsd.v13i3.51460

Abstract

This classroom action research aims to describe the use of the Problem Based Learning learning model in an effort to improve student learning outcomes which was carried out in class IV of SD Negeri 238 Palembang on the content of the Indonesian language subject, material on transitive sentences and class IV intrasynthetic sentences. This type of research uses classroom action research (PTK) with data collection techniques consisting of interviews, tests and observations. Data collection procedures are carried out through tests at the end of each cycle and observations during learning. The average learning outcomes of students in cycle I, cycle II, cycle III have increased. In cycle I the average student score was 67.16 with learning completeness 63%. In cycle II the average student score was 76.04 with learning completeness 77%. And in cycle III the average student score was 80.03 with learning completeness of 87%. The results of this research show that the application of the Problem Based Learning learning model can improve learning outcomes in Indonesian Language Subjects.
Dividend Policy as a Moderating Variable on the Effect of SIZE, Debt Policy, and Profitability on Stock Returns Apriansyah, Poni Melati; Subing, Hesty Juni Tambuati; Sari, Imelda; Nugroho, Randhy
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2715

Abstract

Currently the economy in Indonesia is developing rapidly. Indonesia's economic growth in 2021 will also improve. The goal of investors investing in a company is to obtain returns. Then, there are several factors that influence stock returns, including company size, debt policy and profitability. This research aims to examine the influence of Company Size, Debt Policy and Profitability on Stock Returns with Dividend Policy as a moderating variable in non-financial companies included in the LQ45 stock index on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The sample for this company was 18 companies using the purposive sampling method. The analytical method used is multiple linear regression techniques and Moderated Regression Analysis (MRA) testing using the SPSS version 29.0 application. The research results show that company size has a significant effect on stock returns. Debt policy and profitability have no significant effect on stock returns. Dividend policy can moderate company size on stock returns. However, dividend policy does not moderate debt policy and profitability on stock returns.
Co-Authors Adler Haymans Manurung Agung Dharmawan Buchdadi, Agung Dharmawan Aini, Marina Andini, Vina Octafia Apriansyah, Poni Melati Bianka Margareth Simatupang Br Bangun, Melly Budiantoro, Harry Challen, Auliffi Ermian dedy syahyuni, dedy Dewi Astuti Dwi Meida Fitria Efendy Zain, Efendy Eigis Yani Pramularso Firmansah, Iqbal Rauf Fitria Fitria, Amelia Fitria, Dwi Meida Hafshah, Siti Nur Hasan, Nida Nadya Hukama, La Diadhan Maharani, Siti Dewi Muhammad Faisal Muhammad Yusuf Ningsih, Hestin Agus Tantri Noviyanti, Cahyani Rahma Nugroho, Randhy Nurbaya Mentari Nurul Fahira Nurul Rahmi Oktavia, Dinda Pertiwi, Putri Indah Purnawati, Purnawati Rachmawati, Susan Razumarda, Sela Rossikha, Faiza SANI SUSANTI Sianturi, Mian Simatupang, Bianka Margareth Subing, Hesty Juni Tambuati Syarifah Maulidia Tari Tessalonika, Jelita Uswatun Hasanah Weny Widiya Widiya, Weny Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska