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All Journal Jurnal Mantik Jurnal Riset Akuntansi Kontemporer JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JPM: JURNAL PENGABDIAN MASYARAKAT Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Inovasi Akuntansi
Nurhaflah Soraya
Politeknik Negeri Medan
Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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AN EVENT STUDY: INDONESIAN CAPITAL MARKET REACTION TO THE RUSSIA-UKRAINE WAR ANNOUNCEMENT Nurhaflah Soraya
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6676

Abstract

The development of the Indonesian capital market is heavily influenced by global macroeconomics and economic conditions. The purpose of this study is to evaluate the reaction of the Indonesian capital market to LQ45 stocks before and after the announcement of war between Russia and Ukraine on February 24, 2022. The Composite Stock Price Index (IHSG) and the daily closing price of the corporation are utilized as secondary data. In this study, hypotheses were evaluated using the Wilcoxon signed-rank test and the one-sample t-test. The data indicated that the Indonesian capital market’s response to the Russia-Ukraine conflict was neglible, although abnormal returns in the mining, finance, consumer, and real estate sectors differ significantly.
Analisis Alokasi Biaya Bersama Metode Harga Pasar Dalam Menentukan Harga Pokok Produksi Pada UD Rizky Nurhaflah Soraya; Rubiyani Sitorus
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 3 (2023): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i3.1626

Abstract

This study aims to analyze the allocation of joint costs at UD Rizky, which is a Small and Medium Enterprise producing various types of bread products such as brown bread, sesame brown bread, green bean bread, coconut bread, and also white bread in Air Joman Baru Village, Air Joman District, Asahan Regency. This research is a case study research with data collection techniques through direct observation and interviews. The method used is the market price method where the selling price is unknown at the point of separation. This study found that UD Rizky only estimates the calculation of the cost of goods produced without using any method. So, through the calculation of cost allocation using the market price method, it can be calculated the amount of joint cost allocation of Rp. 20,400,000 which is divided into several types of products proportionally. The market price method is the most effective method  because it has an impact on the cost of production of each product being lower than the selling price set.
Pendampingan Penyusunan Laporan Biaya Produksi Metode Harga Pokok Proses pada UMKM Ikan Kembung Rebus Berkah Nurhaflah Soraya; Tiara Sabina Nasution
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): October 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i2.1199

Abstract

This dedication activity has two objectives, namely (1) to provide an understanding to the partner of Small and Medium Enterprises of boiled mackerel in Deli Serdang Regency regarding the importance of calculating the cost of goods product and formulating it in the form of a production cost report and recording it in the form of a journal, (2) to provide training and assistance to partners so that they are able to calculate the cost of goods product by the cost of good process method correctly. Based on the results of interviews with partners, it can be identified that the problem faced by partners is the partner want to apply for financing to Bank but do not understand the preparation of production cost reports as required by banks because so far partner has only made estimates in determining the cost of production so that the calculation of production costs is invalid. In addition, partner also used the prevailing market price in determining the cost of production. The solution offered to solve the problem is to provide training and assistance in calculating the cost of goods produced. The activity methods used in this service are (1) lectures to convey the concept of calculating the cost of goods produced and recording journals, (2) demonstrations to provide practical examples of making production cost reports and recording journals, (3) assistance at the location of the research object. Based on the results of the activity evaluation, information on the level of understanding of the participants of the material provided was 86%. Furthermore, the service team also continues to provide assistance for one month.
Analysis of Challenges and Difficulties in Implementing Information Systems Audit: A Narrative Literature Review Nurhaflah Soraya; Iskandar Muda; Eliyah A M Sampetoding
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7753

Abstract

Information Systems Audit has a main role in the value of any organization from developing countries such as integrity, reliability, security, and privacy. Many researchers are interested in the topic of information systems audit due to the large number of recent business failures. Some research focuses on the current cases from developing countries so this research will give a comprehensive overview of information systems audit. Research gap in the existing literature raised the following research question: What are the difficulties and challenges experienced by developing countries in terms of Information Systems Auditing? The narrative literature review for information systems research was undertaken in line with the theory approach to systematic review. This research analyzed a number of categories that aligned with the grand theories related to difficulties and challenges in the implementation of the Information Systems Audit. In conclusion, this literature review shows that the countries face various challenges and difficulties regarding Information Systems Audit which consists of legislation and policies, culture, education, and human resources.
Mitigating bad debt risk through the implementation of risk management at the Regional Bank of North Sumatra Nurhaflah Soraya; Khairi Anshor
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i4.4680

Abstract

Bank operational activities have a significant impact on the economy and therefore require regulations that can minimise potential risks that may occur. The purpose of this study is to review the implementation of risk management in depth at the Regional Bank of North Sumatra. This study uses secondary data from annual reports published during 2018-2022. This research is a descriptive research that will be described through data on credit risk, risk management and bad debts. The results of this study indicate that the Regional Bank of North Sumatra has successfully implemented risk management well even though there are some limitations in the process.
Seminar Konsultasi Jurusan di SMA Nurul Iman Limau Manis Kecamatan Tanjung Morawa Kabupaten Deli Serdang Bersama Rahmadani Rahmadani; Novi Handayani Simbolon; Nurhaflah Soraya; Sondang Beatrix Siahaan; Khanti Listya
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 4 No 3 (2023)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v4i3.1444

Abstract

One effort to realize the quality of human resources is through education. In college, students are focused on one area that they are interested in and will later apply in the world of work. High school students who are about to graduate definitely want a good career for their future, giving rise to intense competition among students throughout Indonesia to be able to enter their favorite university and the major they dream of. Problems related to students' lack of knowledge about various departments in higher education are resolved through counseling or socialization methods using material presentation techniques and followed by discussion sessions. This activity was carried out in order to provide information to all Nurul Iman Limau Manis High School students who will continue their education to college. With this, they can find out the various specifications of majors which are the place where the student learning process takes place as well as the place where the mission and function of higher education are realized and can measure the abilities they have which can then be adjusted to the majors and universities of their interest.
Co-Authors Eliyah Acantha Manapa Sampetoding Iskandar Muda Khairi Anshor Khanti Listya Novi Handayani Simbolon Rahmadani Rahmadani Rubiyani Sitorus Sondang Beatrix Siahaan Tiara Sabina Nasution