Articles
<![CDATA[DETERMINAN KEUANGAN INKLUSIF DI SUMATERA UTARA, INDONESIA ]]>
<![CDATA[Nasution, Lia Nazliana]]>;
<![CDATA[Sari, Pipit Buana]]>;
<![CDATA[Dwilita, Handriyani]]>
<![CDATA[ Jurnal Ekonomi & Studi Pembangunan JESP Volume 14 Nomor 1, April 2013 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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<![CDATA[Abstract: This study is a baseline study that presents an overview of some of the factors that affect the application of policies of inclusive finance in North Sumatra. In this study the authors conducted a descriptive study of the total population, the number of productive population, the number of bank branches in North Sumatra and North Sumatra GRDP in the period 2010 to 2013. It is known that the number of people in North Sumatra in the period of observation has increased, but experienced reduction in the workforce. If seen from the data that reflected the local revenue of the value of GDP then an increase in revenue in North Sumatra, but not too big. While other factors measured were the number of bank branches operating in North Sumatra in the period of the study data showed that there was a significant increase over the number of bank branches operating in North Sumatra. This means that in terms of factors of population, income and branch offices in North Sumatra have been quite supportive of the application and implementation of better towards inclusive finance in North Sumatra. Abstrak: Studi ini merupakan kajian dasar yang mennyajikan beberapa gambaran sebagian faktor-faktor yang mempengaruhi penerapan kebijakan inklusif keuangan di Sumatera Utara. Pada studi ini penulis melakukan kajian deskriptif terhadap jumlah penduduk, jumlah penduduk produktif, jumlah kantor cabang bank di Sumatera Utara dan PDRB Sumatera Utara dalam kurun waktu 2010 sampai dengan 2013. Diketahui bahwa jumlah penduduk di Sumatera Utara dalam kurun waktu pengamatan mengalami peningkatan, namun mengalami penurunan jumlah angkatan kerja. Jika dilihat dari data pendapatan daerah yang dicerminkan dari nilai PDRB maka terjadi peningkatan pendapatan di Sumatera Utara, namun tidak terlalu besar. Sedangkan faktor lainnya yang diamati adalah jumlah kantor cabang bank yang beroperasi di Sumatera Utara dalam kurun waktu studi diperoleh data bahwa terjadi peningkatan yang cukup signifikan atas jumlah kantor cabang perbankan yang beroperasi di Sumatera Utara. Ini artinya dari segi faktor jumlah penduduk, pendapatan dan kantor cabang di Sumatera Utara telah cukup mendukung atas penerapan dan pelaksanaan yang lebih baik terhadap keuangan inklusif di Sumatera Utara. ]]>
<![CDATA[ANALISIS PENGARUH MINAT, KARAKTER PRIBADI DAN MOTIVASI BERWIRAUSAHA TERHADAP ENTERPRENEURSHIP PADA MAHASISWA FAKULTAS SOSIAL SAINS DI UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
<![CDATA[Handriyani Dwilita]]>
<![CDATA[ Jurnal Abdi Ilmu Vol 14 No 1 (2021): Jurnal Abdi Ilmu ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[This study aims to analyze the effect of Interests, Personal Characteristics and Students of the Faculty of Social Affairs on Entrepreneurship. This research uses associative method with Multiple Linear Regression analysis technique. The variables observed were divided into two, namely the Entrepreneurship variable. , the independent variables are Interests, Personal Characters and Motivation. The results show that simultaneously the variables of Interest, Personal Character and Motivation affect the Entrepreneurship of Accounting Students. it is known that the independent variable has an effect of 42.2% on these variables.]]>
<![CDATA[PENILAIAN KINERJA KEUANGAN PERUSAHAAN PADA PASAR MODAL INDONESIA SEBELUM DAN SETELAH MELAKUKAN STOCK SPLIT SAHAM ]]>
<![CDATA[Handriyani Dwilita]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 8 No 2 (2018): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Pertumbuhan perusahaan akan cenderung mendorong pertumbuhan dan perubahan komposisi maupunbentuk modal perusahaan. Saham merupakan implementasi keterlibatan pihak eksternal ataskepentingan perusahaan melalui pengakuan kepemilikan saham. Naik turunnya nilai saham akandipengaruhi oleh nilai perusahaan. Salah satu strategi yang dapat dipilih perusahaan terkait nilai perlembar saham adalah stocksplit. Penelitian ini bertujuan untuk melihat pengaruh dilakukannyastocksplit dengan mengaju pada posisi sebelum dan setelah stock split dilakukan. Penilaian didasarkanpada analisis beberapa penilaian rasio keuangan yang dianggap relevan. Adapun sampel penelitian iniadalah perusahaan industri yang telah terdaftar di BEI yang telah melakukan srock split danditetapkan 10 perusahaan. Metode yang digunakan adalah korelasi dengan tehnik uji beda.Berdasarkan hasil pengolahan data maka dapat disimpulkan bahwa uji signifikasi terhadap kinerjakeuangan (rasio profitabilitas) diperoleh perbandingan T hitung lebih kecil dari pada T tabel . Hasilini memberikan kesimpulan bahwa keputusan melakukan stock split tidak berpengaruh terhadapkinerja keuangan yaitu profitabilitas perusahaan yang ditunjukkan oleh tidak adanya perbedaan ROE,ROA, PMS, dan EPS. Kemudian berdasarkan uji korelasi maka kinerja keuangan (rasio Profitabilitas)diperoleh perbandingan nilai Sig. yang lebih besar dari 0,05, artinya peristiwa stock split tidakberkorelasi terhadap kinerja keuangan dalam hal ini adalah ROE, ROA, PMS, dan EPS.]]>
<![CDATA[PERBANDINGAN KINERJA PERBANKAN INDONESIA STUDI PADA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2017 ]]>
<![CDATA[Handriyani Dwilita]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[The title of this study is a Comparative Analysis of Financial Performance at Islamic Bank and Conventional Commercial Bank Listed on the Indonesia Stock Exchange for the Periode of 2008-2017. This study aims to examine and find out more clearly how the comparison between Financial Performance at Islamic Bank and Conventional Commercial Bank. This study uses a comparative method involving nine (9) Islamic Bank and seven (7) Conventional Commercial Bank. The data used is secondary data.The data obtained were analyzed using a statistical formula, namely by using a comparative analysis of the management carried out with the spss version 32. The result of the correlation analysis are: mean values of CAR of Syariah Bank 31,7376 andBank Syariah 16,6391. This explains the CAR value of a Sharia Bank is higher than a Conventional Commercial Bank with a significant difference. Islamic Bank NPF Value 2.0793 and NPL of Conventional Commercial Banks 2.0559. This explains that the NPL value of Conventional Commercial Banks is better than Islamic Banks withinsignificant differences. The mean value of ROA of Islamic Banks 1.8156 and Conventional Commercial Banks 2.4514. This explains the value of ROA of Conventional Commercial Banks is higher than Islamic Banks with insignificant differences. The mean value of Islamic Bank BOPO 198,1737 and Conventional Commercial Banks 2910.15991. This explains that the BOPO value of Conventional Commercial Banks is better than Islamic Banks with significant differences. The mean value of Islamic Bank FDR 98.7462 and mean LDR Conventional Commercial Banks 83.6649. This explains that the FDR value of Sharia Banks is higherthan Conventional Commercial Banks with insignificant differences.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI INFORMASI AKUNTANSI PADA UMKM DI KOTA MEDAN ]]>
<![CDATA[Handriyani Dwilita]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Small and Medium Enterprises (SME) is a type of business that can be managed directly by the community or family, SME is very influential for a country’s economy, which one is to reduce unemployement. Therefore SME must continue to develop overtime, one of the things that is very important for SME is to develop their business is accounting information (financial statements). This research is a type of descriptive study of SME in the city of Medan which is being guided by the Dinas Koperasi. The study aims to provide an overview of the characteristics of SME, as well as an understanding of the application of accounting and the nature of leadership that tends to be used, but also given an overview of SME in terms of demographics. The results of the study revealed that based on gender, the majority of SME entrepreneurs were women. The dominant tribe is Javanese and Batak. Most of the business sectors that are undertaken are trading businesses. Most SME’s entrepreneurs have recorded their business activities, but they are still in a very simple form. Only how many people carry out the accounting process convey the final accounting information, namely the Financial Statements. SME have followed and understood the accounting training material that has been conducted by the Dinas Koperasi. The types of leadership of SME tend to be Participation and Consideration.]]>
<![CDATA[Pengaruh Perputaran Modal Kerja dan Perputaran Persediaan terhadap Return On Asset dengan Corporate Social Responsibility Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015) ]]>
<![CDATA[Handriyani Dwilita]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 8 No 1 (2017): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja dan perputaran persediaanterhadap Return On Assetdengan Corporate Social Responsibility sebagai variabel moderating pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia dari tahun 2011-2015. Variabel yang digunakan dalam penelitian ini adalah perputaran modal kerja dan perputaran persediaan sebagai variabel independen, return on asset sebagai variabel dependen dan Corporate Social Responsibilitysebagai variabel moderating. Metode pengolahan data pada penelitian ini menggunakan uji regresi linier berganda, uji moderating yang menggunakan uji nilai selisih mutlak. Dengan terlebih dahulu melakukan pengujian atas asumsi klasik. Hasil penelitian menunjukkan bahwa (1) perputaran modal kerja secara parsial berpengaruh signifikan terhadap variabel Return On Asset, (2) perputaran persediaan secara parsial tidak berpengaruh signifikan terhadap variabel Return On Asset, (3) perputaran modal kerja dan perputaran persediaan secara simultan berpengaruh terhadap Return On Asset, (4) Corporate Social Resposibility mampu memoderasi hubungan antara perputaran modal kerja terhadap Return On Asset, (5) Corporate Social Resposibility tidak mampu memoderasi hubungan antara profitabilitas terhadap Return On Asset.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PT. SALIM IVOMAS PRATAMA, Tbk ]]>
<![CDATA[Handriyani Dwilita]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 9 No 1 (2018): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Kinerja keuangan merupakan salah satu ukuran atau penilaian keberhasilan pengelolaan suatu perusahaan. Ukuran penilaian kinerja keuangan pada penelitian ini menggunakan analisis rasio keuangan. Penelitian ini bertujuan untuk menilaia kinerja keuangan PT.Salim Ivomas Pratama Tbk yang dilihat dari rasio debt to equity, debt to asset, total asset turn over, return on investment dan return on equity . Analisis yang digunakan adalah analisis deskriptif untuk memberikan gambaran serta interprestasi objek penelitian dengan kenyataan yang ada. Sampel penelitian menggunakan laporan keuangan periode 2010 sampai 2016. Adapun hasil penelitian diketahui bahwa analisis rasio solvabilitas yang diukur dari Debt to Equity dan debt to Asset adalah solvable (aman). Rasio aktivitas perusahaan yang diukur berdasarkna rasio total asset turn over masih dalam kategori baik walaupun selama periode 2010-2016 total asset turn over perusahaan mengalami fluktuasi. Sedangkan rasio profitabilitas yang diukur dengan rasio return on investment dan return on equity cenderung mengalami penurunan.]]>
<![CDATA[Analisis Pengelolaan Keuangan Keluarga dan Literasi Keuangan Wanita di Dusun 20 Desa Klambir Lima Kebun ]]>
<![CDATA[Handriyani Dwilita]]>;
<![CDATA[Pipit Buana Sari]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 3 (2020): (SEPTEMBER) ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/ja.v1i3.77
<![CDATA[This study aims to provide an overview of the proxied factors to describe the condition of women's financial literacy in terms of understanding financial management. The number of respondents was 56 people. This study uses canonical correlation analysis techniques. The results of the study reveal that from the three testing models, the third model shows a positive relationship between the independent variables, namely Financial Budget, Family Financial Reporting and Tabungan Behavior with the dependent variable, namely Financial Skills and Financial Behavior.]]>
<![CDATA[Pengembangan Kewirausahaan Di SMA Negeri 1 Sunggal Kabupaten Deli Serdang Melalui Kegiatan Pelatihan Akuntansi ]]>
<![CDATA[Dito Aditia Darma Nasution]]>;
<![CDATA[Handriyani Dwilita]]>;
<![CDATA[Vina Arnita]]>
<![CDATA[ Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 2, No 2 (2019): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.33474/jipemas.v2i2.2714
<![CDATA[State Senior High School1 Sunggal Deli Serdang Regency, which has high quality studentshave a high enthusiasm in entrepreneurship so that the potential to be able to bring upsuccessful young entrepreneur. The success of coaching young people into entrepreneurswill increase regional scale economic prosperity in this case in Deli Serdang Regencyeven on a national scale (Indonesian). Activities carried out in this community serviceis in the form of accounting training activities for students of State Senior High School 1 Sunggal Deli SerdangRegency. The purpose of this activity is to develop entrepreneurship for studentsSenior High School 1 SunggalDeli Serdang Regency so that it becomes a successful young entrepreneur.The results of community service activities indicate an increase in knowledgeand accounting skills in entrepreneurship by Senior High School 1 Sunggal Deli Serdang Regency students]]>
<![CDATA[PRODUK ABON JANTUNG PISANG SEBAGAI SALAH SATU SOLUSI PENDAPATAN ALTERNATIF KELUARGA ]]>
<![CDATA[Handriyani Dwilita]]>;
<![CDATA[Pipit Buana Sari]]>
<![CDATA[ Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[The service was carried out in Dusun 20, Klambir Lima Kebun Village, as the object of implementation, namely housewives. This service carries the processed banana heart (banana flower) into shredded with various flavors. Banana plants are very easy to find around us, even the results of this plant in the form of bananas are one of the foods that are in demand. In addition to bananas, banana plants also produce banana leaves and flowers as agricultural commodities that are worth selling. However, discarding bananas or banana hearts can be processed into very delicious, nutritious and even selling food, one of which is shredded banana heart. This preparation is the main topic of community service activities in 20 hamlets of Klambir Lima Kebun village. The service method used is socialization, training and mentoring. The results of this activity can add insight to housewives about the existence of alternatives to processed banana flowers/hearts that are worth selling.]]>
