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Pelatihan Wirausaha pada Siswa Sekolah Menengah Kejuruan Negeri 1 Dolok Masihul untuk Meningkatkan Pengetahuan dan Motivasi Berwirausaha Nur Augus Fahmi; Tri Kartika Yudha; Nur M. Ridha Tarigan; Sri Elviani; Fauzan Azim; Tika Indria; Yulia Rahman
Jurnal SOLMA Vol. 11 No. 3 (2022)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v11i3.9877

Background: Daya penggerak dalam diri seseorang untuk melakukan aktivitas berwirausaha demi tujuan wirausaha merupakan definisi dari motivasi berwirausaha. Wirausaha bukan hanya dunianya orang dewasa, tapi juga menjadi bagian dari dunia anak remaja. Remaja yang mengenal dunia wirausaha sejak dini, akan memperoleh manfaat untuk bekal masa depan kelak. Di usia yang masih remaja, belajar menumbuhkan jiwa wirausaha menjadi pribadi yang kreatif. Kreativitas yang terlatih menjadi modal utama produktivitas dan kemandirian anak setelah dewasa. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan untuk memberikan pelatihan kewirausahaan sebagai peluang bisnis bagi generasi milenial yang mandiri dan mampu menciptakan kreativitas dan inovasi. Metode: Pengabdian dilakukan dengan cara Penyuluhan dan Diskusi atau Tanya jawab. Hasil: Hasil dari kegiatan pengabdian ini adalah siswa memiliki motivasi berwirausaha, mulai dari merencanakan sebuah bisnis atau usaha, peluang dan tantangan yang dihadapi dalam berwirausaha. Kesimpulan: Siswa yang memiliki motivasi berwirausaha yang tinggi melahirkan nilai produktif dan kreatif dalam berwirausaha. Melalui diskusi dan Tanya jawab, siswa memahami solusi dari tantangan yang dihadapi dalam menjalankan usaha.

TREN BELANJA ONLINE PADA SOCIAL COMMERCE Eri Yanti Nasution; Tika Indria
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 3 (2022): SEPTEMBER
Publisher : CERED Indonesia Institute

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

The growth of social media continues to increase along with the development of information technology. Social media users have interactions via the internet. The social interactions also for business interactions between sellers and consumers. Social media like Facebook, Instagram and Tiktok are used by sellers to offer their products. This research is a descriptive research that aims to explain the trend of social commerce in generation Z. method in this research is descriptive, describing the respondents' answers with graphs that have been obtained through distributing questionnaires to 114 respondents. The results of this study indicate that social commerce is one of the media that Generation Z uses to shop online. Social media was online shopping, because consumers will get a lot of information about products from reviews and rankings of the product based on previous consumer ratings before making a purchase.

INFLUENCE OF DIVIDEND POLICY, INVESTMENT DECISION, STRUCTURE CAPITAL, AND COMPANY SIZE, ON COMPANY VALUE Aurellia Anjelia Sitorus; Rita Julianti Panjaitan; Wirda Lilia; Tika Indria
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 17 No. 1 (2023): Jurnal Ipteks Terapan : research of applied science and education
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

The company is an organization that aims to gain profits or company profits continuously. This study aims to analyze the effect of dividend policy, investment decisions, capital structure, and company size on the value of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2017-2021 period. In this research, this company used a purposive sampling technique with samples obtained by 75 companies in the consumer goods industry sector that were listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. In testing the hypothesis in this study, partial and simultaneous results can be obtained. The partial results in the research that has been done are that only the Capital Structure variable has an effect on Firm Value. As for the simultaneous results, the dividend policy, investment decisions, capital structure, and company size variables affect the company value variable in manufacturing companies in the consumer goods sector on the Indonesia Stock Exchange for the 2017-2021 period

Pengaruh Dampak Arus Kas Operasi dan Laba Terhadap Return Saham dan Dividen Kas Pada Perusahaan Industri Dasar & Kimia Yang Terdaftar Di Bursa Efek Indonesia Sahmia Munthe; Tika Indria; Jalilah Ilmiha
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to empirically examine the effect of operating cash flow and earnings on stock returns and cash dividends/cash dividends. This study uses the independent variables, namely operating cash flow and profit, and the dependent variable is stock returns and cash dividends. The research sample was taken from basic chemical industrial companies listed on the Indonesian stock exchange. Sampling was done by using purposive sampling method. The data collected is secondary data from the official website of the Indonesia Stock Exchange and the company's annual financial reports on their respective official websites. The data analysis method used is the classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Multiple linear regression test, partial and simultaneous hypothesis testing, and coefficient of determination test. The results of this study indicate that partially operating cash flow has no significant effect on stock returns and cash dividends, and earnings have a significant effect on stock returns and cash dividends. Meanwhile, simultaneously operating cash flow and significant profit on stock returns and cash dividends.A B S T R A C T The purpose of this study is to empirically examine the effect of operating cash flow and earnings on stock returns and cash dividends/cash dividends. This study uses the independent variables, namely operating cash flow and profit, and the dependent variable is stock returns and cash dividends. The research sample was taken from basic chemical industrial companies listed on the Indonesian stock exchange. Sampling was done by using purposive sampling method. The data collected is secondary data from the official website of the Indonesia Stock Exchange and the company's annual financial reports on their respective official websites. The data analysis method used is the classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Multiple linear regression test, partial and simultaneous hypothesis testing, and coefficient of determination test. The results of this study indicate that partially operating cash flow has no significant effect on stock returns and cash dividends, and earnings have a significant effect on stock returns and cash dividends. Meanwhile, simultaneously operating cash flow and significant profit on stock returns and cash dividends.

Pelatihan Wirausaha pada Siswa Sekolah Menengah Kejuruan Negeri 1 Dolok Masihul untuk Meningkatkan Pengetahuan dan Motivasi Berwirausaha Nur Augus Fahmi; Tri Kartika Yudha; Nur M. Ridha Tarigan; Sri Elviani; Fauzan Azim; Tika Indria; Yulia Rahman
Jurnal SOLMA Vol. 11 No. 3 (2022)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v11i3.9877

Background: Daya penggerak dalam diri seseorang untuk melakukan aktivitas berwirausaha demi tujuan wirausaha merupakan definisi dari motivasi berwirausaha. Wirausaha bukan hanya dunianya orang dewasa, tapi juga menjadi bagian dari dunia anak remaja. Remaja yang mengenal dunia wirausaha sejak dini, akan memperoleh manfaat untuk bekal masa depan kelak. Di usia yang masih remaja, belajar menumbuhkan jiwa wirausaha menjadi pribadi yang kreatif. Kreativitas yang terlatih menjadi modal utama produktivitas dan kemandirian anak setelah dewasa. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan untuk memberikan pelatihan kewirausahaan sebagai peluang bisnis bagi generasi milenial yang mandiri dan mampu menciptakan kreativitas dan inovasi. Metode: Pengabdian dilakukan dengan cara Penyuluhan dan Diskusi atau Tanya jawab. Hasil: Hasil dari kegiatan pengabdian ini adalah siswa memiliki motivasi berwirausaha, mulai dari merencanakan sebuah bisnis atau usaha, peluang dan tantangan yang dihadapi dalam berwirausaha. Kesimpulan: Siswa yang memiliki motivasi berwirausaha yang tinggi melahirkan nilai produktif dan kreatif dalam berwirausaha. Melalui diskusi dan Tanya jawab, siswa memahami solusi dari tantangan yang dihadapi dalam menjalankan usaha.

PERLUASAN SRATEGI PEMASARAN BAGI PRODUK HOME INDUSTRI MELALUI PENGUATAN DAYA SAING DI DESA KUBAH SENTANG KECAMATAN PANTAI LABU Julienda Br Harahap; Tika Indria; Shofwan Andri; Lusi Elviani; Farida Khairani Lubis
Jurnal Pengabdian Mitra Masyarakat Vol 3, No 1 (2023): Edisi September
Publisher : Universitas Islam Sumatear Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jurpammas.v3i1.7976

Economic growth can be achieved according to the target if a planned and structured business is carried out. One way is to encourage the creation of more entrepreneurs. Entrepreneurship is considered as the answer to overcome economic problems, especially to encourage economic growth and technological development. Apart from having an impact on increasing economic growth, entrepreneurial activity is also related to creating jobs. Another effort to strengthen the economy of the Indonesian people is through collaboration between universities and the business world, in this case focusing on MSME actors. Universities must be able to take a role in efforts to increase the potential of MSME actors through the results of research and studies conducted. The results of this research and study are expected to be able to bring about a change in the form of new creativity and innovation in the business world so as to provide benefits for MSME actors and the community. Apart from innovation and creativity, MSME actors also need to be given an understanding of product marketing in order to strengthen the competitiveness of selling community products as an effort to achieve economic independence. Therefore, the FEB UISU Entrepreneurship and Accounting study program conducted Community Service activities in Kubah Sentang Village, Pantai Labu District, Deli Serdang Regency. The method of implementing this training and mentoring mainly uses the method of action research activities. The implementing team carried out the activity of providing material while carrying out an analysis to solve the problems encountered. The material giving method is carried out by lectures, interactive question and answer, demonstrations and solving cases.

PELATIHAN PEMBUATAN LAPORAN KEUANGAN UMKM DI DESA KUBAH SENTANG KECAMATAN PANTAI LABU Lusi Elviani Rangkuti; Farida Khairani Lubis; Shofwan Andri; Julienda Br. Harahap; Tika Indria
Jurnal Pengabdian Mitra Masyarakat Vol 3, No 1 (2023): Edisi September
Publisher : Universitas Islam Sumatear Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jurpammas.v3i1.7973

Kubah Sentang is one of the villages in Pantai Labu sub-district, Deli Serdang Regency, North Sumatra province, Indonesia. It consists of two hamlets, namely Hamlet I and Hamlet II. Kubah Sentang Village is directly adjacent to Kuala Namu Deli Serdang International Airport, Pematang Monastery Village, Durian Village and Pantai Labu Pekan Village. The majority of the people in Dome Sentang Village are generally fishermen, farmers and livestock and plantation laborers. But in the sentang dome itself there are UMKM or home industries that produce food such as ombus ombus and raden galoh which still need coaching both in terms of marketing and financial reports. The purpose of this community service is for training in making MSME financial reports at the Sentang Dome. The result of this service is that the people of Sentang Dome understand how to make simple financial reports and understand how to record income and expenses so that the cash books owned by MSMEs in Sentang Dome can be recorded neatly and easy to understand. Starting from recording transactions in the cash book to making journals and up to making simple financial reports consisting of profit and loss reports, reports on changes in capital and statements of financial position

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