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All Journal Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) J-Reb: Journal- Research of Economics and Bussiness Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Management, Economic, and Accounting
Nurwani
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Effect of Production Costs and Long-Term Debt on Profitability in The Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange Umi Kalsum; Nurwani
J-Reb: Journal Research of Economic and Bussiness Vol. 1 No. 01 (2022): Januari 2022
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.052 KB) | DOI: 10.55537/jreb.v1i01.92

Abstract

ABSTRACT The purpose of this research was to examine the influence and analyze of production costs and long-term debt on profitability was 48 hotel, restaurant, and tourism companies listed in the Indonesia Stock Exchange in the period of 2015-2019 and samples of 10 companies by using purposive sampling technique. The data were processed by using multiple linear regression analysis. The result of the research showed that first, production cost had influence positive and significant on profitability. Secondly showed that long-term debt had influence negative and significant on profitability. Thirdly showed that production costs and long-term debt influence significant on profitability simultaneously.
Pengaruh Cash Holding, Nilai Perusahaan Dan Leverage Terhadap Income Smoothing Pada Perusahaan Manufaktur Sub Sektor Plastik Dan Kemasan Di Bursa Efek Indonesia (Bei) Tahun 2014-2018 Muhammadharris Suwandi; Fauzi Arif Lubis; Nurwani
J-Reb: Journal Research of Economic and Bussiness Vol. 1 No. 01 (2022): Januari 2022
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.95 KB) | DOI: 10.55537/jreb.v1i01.93

Abstract

Abstract The purpose of this research was to examine the influence of cash holding, firm value, and leverage on income smoothing partially and simultaneously. The population of this research was 15 hotel, restaurant, and tourism companies listed in the Indonesia Stock Exchange in the period of 2014-2018 and samples of 6 companies by using purposive sampling technique. The data were processed by using multiple linear regression analysis. The result of the research showed that first, working capital had influence positive and significant on profitability. Secondly showed that liquidity had influence positive and significant on profitability. Thirdly showed that working capital and liquidity influence significant on profitability simultaneously.
Pemikiran Murniati Mukhlisin Tentang Fintech Syariah Di Indonesia Sekar Ayu Sridanti; Hendra Harmain; Nurwani
J-Reb: Journal Research of Economic and Bussiness Vol. 1 No. 02 (2022): Juli 2022
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.455 KB) | DOI: 10.55537/jreb.v1i02.199

Abstract

Berada di Era Digitalisasi industri dan teknologi membut banyak sektor berusaha untuk terus berinovasi memberikan yang terbaik. Dalam menghadapi tantangan ini banyak sekali solusi yang ditawarkan salah satunya dengan adanya Fintech Syariah . Dengan adanya fintech syariah ini dapat memberikan literasi kepada masyarakat tentan perusahaan fintech serta mengaplikasikan fintech syariah itu sendiri.Penelitin ini bertujuan untuk mengetahui bagaimana pemikiran salah satu tokoh Fintech Syariah yaitu Assoc. Prof. Dr. Murniati Mukhlisin, M.Acc., CFP. Penelitian ini menggunakan metode Kualitataif, menjelaskan perjalanan hidup Murniati Mukhlisisn serta karya-karyanya. Data bersumber dari hasil wawancara dan beberapa literatur pendukung yang berhubungan dengan penelitian. Hasil penelitian menyimpulkan bahwa pemikiran yang telah dituangkan oleh Murniati Mukhlisin melalui hasil penelitian beliau bahwa fintech syariah mengedepankan kemaslahatan umat dan memberikan banyak manfaat bagi masyarakat, dalam menjalankan nya fintech syariah berbeda dengan konvensional baik dari sisi akad maupun sistemnya. Kata Kunci: Fintech Syariah , Pemikiran, Murniati Mukhlisin
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Lion Metal Works Tbk. Periode 2016-2021 Nur Amalia; Nurwani; Yenni Samri Juliati Nasution
J-Reb: Journal Research of Economic and Bussiness Vol. 2 No. 01 (2023): Januari 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i01.525

Abstract

The purpose of this study is to determine the financial performance of PT. Lion Metal Works Tbk. 2016-2021 if measured through liquidity, solvency, profitability and activity ratios. This research is a quantitative. The type of data used is quantitative data. The results of the study revealed 2 ratios of good scores and 2 ratios of bad scores. The liquidity ratio in the industry standard, current ratio is 2.0 in 2016-2019 the value is 3,56; 3,27; 3,5; 3,82. In 2020 there will be a significant increase of 6,7 then in 2021 the value is 3,25. The company's solvency ratio shows good condition, the industry standard debt to asset ratio is 35%, 2016-2017 injuries are 31%, 34%, 2018-2020 32%, last 2021 is 36%. The profitability ratio shows that the company is not doing well, the indicator is the net profit margin, the industry standard is 20% for 2016-2021, a loss of 11%, 3%, 3%, 0%, -3%, -1%. Likewise, the activity ratio shows that the condition is not good, one of the indicators is the fixed assets turn over ratio, the industry standard, which is 5 times seen in 2016-2021 payments of 2,77; 2,7; 2,36; 2,04; 1,63; 1,50
Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Goods Consumer yang Terdaftar di BEI) Aditya Gede Pratama; Yenni Samri Juliati Nasution; Nurwani
J-Reb: Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.530

Abstract

This study aims to determine the effect of profit management on firm value with corporate governance as a moderating variable (a case study of consumer goods companies listed on the IDX for the 2018-2020 period). This study uses a quantitative method and an associative approach. The sample presentation technique uses purposive sampling with a data population of 61 companies which then becomes the sample of 14 companies for the 2018-2020 period. data collection techniques use documentation. Data analysis techniques using simple linear regression, moderation regression and hypothesis testing. The results of this study indicate that earnings management has an insignificant effect on firm value. Meanwhile, good corporate governance can to moderate the relationship between earnings management and firm value.
The Effect Of Production Costs And Operational Costs On Net Profit Of Jamu Dapoer Niswah Medan Marelan District Sri Eka Putri; Tuti Anggraini; Nurwani
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

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

Abstract

This study aims to determine the effect of production costs and operating costs on net income partially and simultaneously. This type of research is quantitative research with an associative approach. The location of this research is UMKM Jamu Dapoer Niswah, Medan Marelan District. The data used is secondary data. Secondary data in this study is in the form of profit and loss statements for 2020 – 2022. The population and research sample totaled 36 months, starting from January 2020 to December 2022 using a saturated sampling technique. The analytical method used is descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression test, partial significant test (t statistical test), simultaneous significant test (F statistical test) and R2 test (coefficient of determination). by using SPSS 25 software. The results showed that (1) The test results showed that the production cost variable obtained a t-count value of 3.021 ≥ t-table of 1.68830 and a significance value of 0.005 ≤ 0.05. Therefore it can be concluded that the production cost hypothesis has a positive and significant effect on net income. (2) The test results show that the operational cost variable has a t-count value of 8.477 ≥ t-table 1.68830 and a significance value of 0.000 ≤ 0.05. Therefore, it can be concluded that the production cost hypothesis has a positive and significant effect on net income. (3) The test results show that the variable production costs and operational costs obtain an F-count value of 3095.702 ≥ F-table 3.28 and a significant value of 0.000 ≤ 0.05, it can be concluded that the variable production costs and operating costs simultaneously significant effect on net income.
Perencanaan dan Pengawasan Biaya Operasional PT. Perkebunan Nusantara III Medan Tahun 2016-2022 Vabella Maharani Hidayat; Muhammad Arif; Nurwani
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 2 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i2.2547

Abstract

The research aims to find out the planning and monitoring of operational costs and find out what actions are taken by PT. Perkebunan Nusantara (PTPN) III Medan for the 2016-2022 period in mitigating operational cost inconsistencies. This research uses a qualitative descriptive method with data collection methods in the form of observation and interviews. Based on the research results, it is known that the planning carried out by PTPN III Medan is quite good, the planning is made using a Top Down and Bottom Up approach, the budget is also prepared based on the needs of each division. Supervision is also quite good, with almost no obstacles encountered. The operational cost monitoring mechanism prioritizes the responsibility, trust and honesty of each employee and employees. There are several ways to prevent irregularities in PTPN III Medan's operational costs, namely setting benchmarks for the budget that will be spent on the production process, recording the results of actual implementation and comparing the operational costs incurred with the standards that have been set
Digital marketing dengan memanfaatkan social media dan e-commerce bagi komunitas UMKM wanita Zainarti; Nurwani; Nurbaiti; Siti Aisyah; Della Agustina
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 7 No 2 (2024): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v7i2.20873

Abstract

Terjadinya Pembangunan jalan tol di Indonesia memiliki nilai positif dan negatif, nilai positif yang dirasakan adalah semakin sedikitnya jarak waktu tempuh yang digunakan. Tetapi dampak negatif juga terlihat dimana munculnya permasalahan sosial dan ekonomi yang dirasakan oleh UMKM. Komunitas UMKM di Pasar Bengkel, Kab. Serdang Bedagai juga mengeluhkan hal yang sama dimana ruas jalan di Pasar Bengkel menjadi sepi akibat adanya jalan tol MKTT. Disisi lain, perkembangan dunia usaha khususnya kegiatan pemasaran saat ini sudah berbasis digital (digital marketing). Namun, masih banyak UMKM di Pasar Bengkel yang belum menerapkan pemasaran digital, sehingga diperlukan pendampingan bagi mereka. Pendampingan terhadap UMKM yang dilaksanakan menggunakan teknik pelatihan melalui pendekatan PAR (Participatory Action Research). Metode ini digunakan dengan tujuan dapat mengamati permasalahan-permasalahan yang terjadi pada UMKM secara lebih menyeluruh, serta dengan metode ini diharapkan terjadi partisipasi yang aktif dari para UMKM agar pendampingan digital marketing menjadi lebih efektif. Adapun kegiatan pendampingan ini dimulai dengan memberikan pengarahan seputar perkembangan digital marketing yang dilanjutkan dengan praktik yakni membuat google digital bussiness page serta konten digital marketing untuk di unggah di media sosial. Antusiasme UMKM dalam mengikuti kegiatan pelatihan dan pendampingan ini sangat positif. Berdasarkan hasil survey pra dan pasca kegiatan diketahui bahwa terjadi peningkatan pengetahuan UMKM terhadap pentingnya digital marketing dalam mempromosikan usaha mereka serta meningkatnya minat UMKM untuk menerapkan digital marketing dalam kegiatan promosi usaha mereka. Kegiatan pendampingan ini dilanjutkan dengan monitoring dan diskusi melalui grup komunitas UMKM dengan tujuan agar penerapan digital marketing dapat terus dilaksanakan.
Co-Authors Aditya Gede Pratama Della Agustina Fauzi Arif Lubis Hendra Harmain Muhammad Arif Muhammadharris Suwandi Nur Amalia Nurbaiti Sekar Ayu Sridanti Siti Aisyah Sri Eka Putri Tuti Anggraini Umi Kalsum Vabella Maharani Hidayat Yenni Samri Juliati Nasution Zainarti