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All Journal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Kajian Akuntansi Mejuajua BERKAT: Jurnal Pemberdayaan Masyarakat Journal of Applied Islamic Economics and Finance Proceeding International Applied Business and Engineering Conference
Raya Puspita Sari Hasibuan
Politeknik Negeri Medan
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Implementasi Pembukuan Sederhana Dalam Upaya Peningkatan Produktivitas Kain Songket Tenun Medan Raya Puspita Sari Hasibuan; Anggiat Situngkir; Darmawati Simanjuntak
Mejuajua: Jurnal Pengabdian pada Masyarakat Vol. 1 No. 3 (2022): April 2022
Publisher : Yayasan Penelitian dan Inovasi Sumatera (YPIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/mejuajuajabdimas.v1i3.39

Abstract

The impact of the COVID-19 pandemic has caused several Micro, Small and Medium Enterprises to decrease their production due to decreased demand from customers, one of which is our Service partner. Through this service, we hope that we can help our partners in overcoming production problems as well as in terms of bookkeeping. In this service activity the Service team has visited the Service partner to gather information regarding the main needs in the production process to sales, and the result is that the Service team donated equipment in the form of a high-speed sewing machine as much as 1 (one) unit to partners, the sewing machine can be used in production activities, previously in production our partners used the manual method, so with the help of this machine it is possible to increase the production capacity of partners. The method used in this service activity is a visit, on the first visit the Service team explores information related to business development and the obstacles or problems faced so far, then the Service team carries out service activities that answer the problems or constraints described by partners, the distribution of grants in the form of 1 unit of high speed sewing machine and assistance in simple bookkeeping procedures is a solution to the problems or obstacles experienced by partners so far. The Devotion Team hopes that partners will be better in running Micro, Small and Medium Enterprises. The real evidence from the work of 1 unit of high speed machine is the increase in production capacity to double before only being able to produce 10 units of production per day after the addition of a high speed sewing machine, production to 20 units per day and what's interesting is that our partners have implemented simple bookkeeping adequate and appropriate
Peningkatan Produktifitas dan Pengelolaan Keuangan Perajin Melinjo Chips di Desa Kawan Lama, Kecamatan Pantai Labu, Kabupaten Deli Serdang Surya Dharma; Raya Puspita Sari Hasibuan; Jojor Lisbet Sibarani
BERKAT: Jurnal Pemberdayaan Masyarakat Vol 2 No 1 (2022): JUNI 2022
Publisher : P3M Politeknik Negeri Medan

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Abstract

Program Penerapapan Teknologi Tepat Guna (PPTTG) ini dilaksanakan dengan mitra Ibu nurhayati dan Ibu Umi Kalsum, ketua pemilik usaha Melinjo Chips di Desa Kawan Lama Kecamatan Pantai Labu kabupaten Deli Serdang. Tujuan PPTTG ini adalah untuk meningkatkan rendahnya produksi Melinjo Chips mitra yang selama ini dilakukan secara tradisional tanpa menggunakan mesin. Metode yang digunakan dalam PPTTG ini mencakup survei, wawancara, analisis permasalahan, dan kebutuhan mitra. Berdasarkan hasil survei dan wawancara, tim merancang dan membuat sebuah alat produksi emping melinjo dengan kapasitas 6 kg/jam. Mesin ini dilengkapi dengan motor listrik dan penumbuk sebanyak 2 buah yang bertujuan untuk meningkatkan peralatan serta pendampingan jumlah produksi yang dihasilkan. Hasil dari hilirisasi mesin tersebut menghasilkan peningkatan produksi Melinjo Chips hingga 500 % dan kualitas Melinjo Chips menjadi lebih baik. Program aspek teknologi pemasaran, tim PPTTG memberikan transfer ilmu pengetahuan melalui pelatihan dan pendampingan pemasaran.
Peningkatan Produksi dan Penerapan Pembukuan Sederhana Pada Usaha Songket Tenun Medan Motif Batak Raya Puspita Sari Hasibuan; Anggiat Situngkir; Darmawati Simanjuntak
BERKAT: Jurnal Pemberdayaan Masyarakat Vol 1 No 2 (2021): DESEMBER 2021
Publisher : P3M Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (17.001 KB)

Abstract

Permasalahan utama mitra adalah penurunan tingkat produksi selama pandemi covid-19. Kegitan ini bertujuan untuk membantu mitra untuk meningkatkan produksi dan menerapkan pembukuan sederhana. Metode yang dilakukan pada kegiatan pengabdian ini adalah dengan cara melakukan kunjungan di awal, menganalisis usaha mitra, menghibahkan alat untuk meningkatkan produksinya, dan pelatihan penerapan pembukuan sederhana. Hasilnya adalah bahwa dengan menggunakan mesin jahit kecepatan tinggi ini, mitra mampu meningkatkan produksinya sebanyak 10 produk, dimana awalnya hanya mampu mengerjakan 5 produk per hari dan mitra juga sudah menerapkan metode pembukuan sesuai.
Prediction of Financial Distress With Financial Ratio Analysis Abdul Rahman; Deliana Deliana; Riswanto Riswanto; Raya Puspita Sari Hasibuan
Kajian Akuntansi Volume 23, No. 2, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i2.9317

Abstract

This study aims to prove the effect of liquidity, profitability and leverage on financial distress. The study was conducted in mining companies listed on the Indonesia Stock Exchange. The population of this study was the financial statements of mining companies listed on the Indonesia Stock Exchange in 2014-2019. The sample was determined using purposive sampling using certain criteria. The test was carried out using multiple regression analysis with SPSS software assistance. The results of this study indicate that the liquidity variable has no effect on financial distress, while profitability and leverage have an effect on financial distress.
Pengaruh DPK, NPF, CAR, ROA, dan REO Pada Pembiayaan yang Disalurkan BPRS di Indonesia Chanda Fawwaz Mahesa; Mochamad Edman Syarief; Anita Putri; Raya Puspita Sari Hasibuan
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3849

Abstract

This study examines the factors that influence the distribution of financing in islamic rural banks in Indonesia. These factors include Third Party Funds (DPK), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Rasio efisiensi Operasional (REO). The population and sample used in this study are all of Islamic rural banks in Indonesia. The data used is secondary data in annual financial reports published by financial servives authority of Indonesia on it is official website for 2015-2020 period. Quantitative is the method used in this research with multiple regression processed through the Eviews version 9 program as the data processing application. The results of the analysis show that partially DPK, ROA, and REO have positive and significant influence to financing, while CAR and NPF partially have no influence to financing.
The Relationship Of Intellectual Capital Disclosure On Financial Statements Of Plantation Companies On Tax Paying Compliance Raya Puspita Sari Hasibuan; Anita Putri; William Caesar
International ABEC 2021: Proceeding International Applied Business and Engineering Conference 2021
Publisher : International ABEC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.319 KB)

Abstract

The long-term goal of implementing this research is to determine the relationship between the independent variable and the dependent variable and the existence of moderating variables that can strengthen or weaken the relationship between these variables. Where the independent variables in this study are the application of accounting conservatism, firm size, firm age, concentration of ownership and independent commissioners, while the dependent variable is tax compliance and the moderating variable is intellectual capital disclosure. The object of this research is all plantation companies whose financial statements have been audited from 2016-2020 and are listed on the Indonesia Stock Exchange. The analytical tool used in this research is SmartPLS. This research was conducted by downloading the financial statements of the plantation companies on the IDX website, namely www.idx.co.id. The number of companies that were sampled in this study were 75 plantation companies according to predetermined criteria. The result of this study is that all the independent variables contained in this study have no effect on the dependent variable, meaning that there is a discrepancy between the theory previously described and the results of this study. While the moderating variable in this study was able to strengthen the relationship between the dependent variable and the independent variable. Thus the results of this study need to be evaluated better with respect to the use of appropriate variables, suitability of the use of analytical tools, as well as the object under study.
PKM DIGITALISASI PEMBUKUAN SEDERHANA DALAM UPAYA PENGELOLAAN KEUANGAN DAN PENINGKATAN PRODUKTIVITAS UKM TARA’S TAS DI KOTA MEDAN Raya Puspita Sari Hasibuan; Riswanto Riswanto; Mariahati Mariahati; Darmawati Simanjuntak; Firyaal Rifdah Saniyyah; Raihan Rajih Rambe; Salsabila Salsabila; Fazry Affandi; Chiky Putri Andinda Jas
AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 7 No. 1 (2023): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LP2M UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v7i1.2146

Abstract

Pengabdian kemitraan masyarakat yang dilakukan pada UKM Tara’s Tas ini merupakan salah satu upaya dalam meningkatkan kemampuan yang dimiliki oleh para UKM yang memang sangat layak untuk berkembang. UKM Tara’s Tas ini memiliki perkembangan yang sangat pesat, dengan segala upaya yang dilakukannya dalam rangka meningkatkan produktivitas yang dimilikinya. UKM merupakan usaha yang memang harus senantiasa dimajukan dalam rangka meningkatkan perekonomian daerah. UKM ini belum memiliki kemampuan yang cukup baik dalam melakukan pembukuan untuk usahanya, dapat dikatakan produksi tas yang dilakukan memang cukup tinggi dan sudah sangat layak memiliki kemampuan yang cukup dalam proses pembuatan laporan keuangannya walaupun mungkin masih sangat sederhana. Tetapi untuk UKM ini masih belum memahami hal tersebut dengan baik. Dengan demikian, kami dari tim PKM Polmed berupaya membantu UKM ini dalam melakukan proses penyusunan laporan keuangannya. Memberikan sosialisasi sekaligus memberikan pehamanan dengan cara mengajarkannya secara langsung. Selain itu, kami juga akan memberikan sebuah mesin jahit yang akan sangat bermanfaat untuk UKM Tara’s Tas, mesin jahit ini merupakan sepasang mesin jahit yang akan digunakan untuk meningkatkan produktivitas yang dimiliki UKM Tara’s Tas. Mesin jahit ini memang mesin yang berbeda dengan yang sebelumnya, dimana mesin ini akan mampu menjahit dengan lebih halus dan lebih rapi, selain itu kecepatan yang dimiliki oleh mesin ini juga merupakan mesin dengan kecepatan tinggi, sehingga pekerjaan untuk membuat tas akan menjadi lebih cepat dan rapi.
Co-Authors Abdul Rahman Anggiat Situngkir Anggiat Situngkir Anita Putri Chanda Fawwaz Mahesa Chiky Putri Andinda Jas Darmawati Simanjuntak DELIANA DELIANA Fazry Affandi Firyaal Rifdah Saniyyah Jojor Lisbet Sibarani Mariahati R Riswanto Raihan Rajih Rambe Salsabila Salsabila Surya Dharma Syarief, Mochamad Edman William Caesar