ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN INDUSTRI KECIL DI KOTA PADANGSIDIMPUAN DAN KABUPATEN TAPANULI SELATAN

Industrialization is a basic tool for national development and regional development, especially for small industrial business activities that are important in order to realize a just and prosperous society. To achieve this, the government made a policy to increase small industry revenues. The main objective of this research is to find out the number of small business loans (X1), the number of small-scale industrial workers (X2), economic growth (X3), and the number of small-scale industries (X4), significantly affecting Small-Scale Industrial Revenues in Padangsidimpuan City (Y1) and South Tapanuli Regency (Y2). In this study the data used is secondary data obtained from the Central Bureau of Statistics of Padangsidimpuan for 15 years starting from 2002-2016. The data were analyzed using multiple linear regression models, namely an analysis to determine each of the independent variables (X) to the bound variable (Y) both silmultanally and partially. Based on the results of the analysis and testing the hypothesis obtained results of Fcount of 18,900 Ftable = 3,48 for the City of Padangsidimpuan and for the District of South Tapanuli obtained the results of Fcount 3.616 Ftable = 3,48 which means simultaneously the four independent variables have a real influence on industrial income small in Padangsidimpuan City and South Tapanuli Regency. Partial testing of the city of Padangsidimpuan obtained tcount for the variable X1 of 7.367 t-table of 2.228 means that the variable X1 can contribute to the real effect on the dependent variable Y1. Partial testing of South Tapanuli Regency obtained tcount for variable X2 of 3.160 t-table of 2.228 means that variable X2 can contribute to the real influence on the dependent variable Y2, for variable X4, t-count of 2.986 t-table of 2.228 means that variable X4 can contribute to the real influence against the dependent variable Y

DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR PERTANIAN

The existence of Islamic banks regarding the products and services offered is still poorly known and understood by the people of Aek Tampang Village, South Padangsidimpuan District and some consider that Islamic banks are the same as conventional banks. This study aims to analyze the effect of marketing strategy and knowledge on the decision to become a customer. The population of this research is the Aek Tampang community, South Padangsidimpuan District. By using the Slovin formula, so the number of samples is 99 people. Data was collected by means of interviews and distributing questionnaires. Data analysis was carried out with the help of the SPSS version 23 application. The results of this study found that marketing strategy had no effect on the decision to become a customer of a sharia bank and knowledge had an influence on the decision to become a customer

Dampak Kehadiran Wisata Religi terhadap Penghasilan Pedagang Makanan di Lingkungan Masjid Agung Syahrun Nur Sipirok

Customer interest is a high-value asset for banks, if customer interest increases, profits also increase. But in fact, customers complain about the services provided by the bank because it is not in accordance with customer expectations. The formulation of the problem in this study is whether there is an effect of product quality and service quality both partially and simultaneously on the interest of customers in PT Bank Syariah Mandiri Branch in Padangsidimpuan. The discussion of this research relating to product quality and service quality to customers is interesting. In connection with that, the approach taken is theories related to product quality, service quality, and customer interest. Service is any action or activity that can be offered by a party to another party, which is basically intangible and does not result in any ownership. This study uses a quantitative research approach, data collection techniques include questionnaires, with as many as 56 respondents as customers. The analysis used in this study is validity test, reliability test, descriptive analysis, normality test, linearity test, determination test (R2), multiple linear regression, t-test, and f test. The results obtained showed that the value of R Square was 0.785 or 78.5%. The T-test shows there is a significant influence between product quality on the interest of customers to save at PT. Bank Syariah Mandiri Padangsidimpuan Branch. Likewise, there is an influence between the quality of service to the interests of customers saving at PT. Bank Syariah Mandiri Padangsidimpuan Branch. The F test shows that simultaneously product quality and service quality have a significant effect on the interests of customers saving at PT. Bank Syariah Mandiri Padangsidimpuan Branch.South Tapanuli is one of the centers of regional tourism destinations, as evidenced by the increasing number of tourist visits in recent years. South Tapanuli is at the forefront of tourism business development, the tourism industry continues to increase. South Tapanuli also has a tourist destination that is interesting and has a great artistic value and cultural charm for the community. The results of this study can increase knowledge for researchers about how the economic impact on traders in the religious tourism area of the Syahrun Nur Sipirok Mosque. The type of research is qualitative research with a descriptive approach. The average gross income of traders in the Syahrun Nur Sipirok Grand Mosque area is quite high, which is between Rp. 15,000,000-Rp. 30,000,000 every month, only about 10% of labor salaries are issued by traders. The average labor salary is only Rp 1,500,000 per month. The payroll of workers whose amount is still below the South Tapanuli Provincial Minimum Wage (UMK) standard is IDR 2,903,042. The business that developed in the area of the Great Mosque of Syahrun Nur Sipirok was not only a food and beverage shop but there were other types of businesses that developed such as selling building tools, photocopying businesses, selling clothes and others. In the area of the Great Mosque of Syahrun Nur Sipirok there is a restaurant where the owner is non-Muslim

Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia

Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference

ANALISIS PENGIMPLEMENTASIAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 DI PT CAHAYA BINTANG MEDAN

Fixed assets are crucial elements in financial statements that require careful monitoring and accurate accounting implementation in accordance with PSAK No. 16 regarding recognition, acquisition, depreciation, disposal, and presentation. This research aims to identify the implementation of fixed accounting and its compliance with PSAK No. 16 at PT. Cahaya Bintang Medan. The study employs a qualitative descriptive method with the subject of research being the financial statements of PT. Cahaya Bintang Medan for the past three years, namely 2019-2021, and data is collected through secondary sources using documentation method. The research findings reveal that the implementation of fixed asset accounting at PT. Cahaya Bintang Medan is in line with PSAK No. 16 until stage of fixed asset depreciation. However, there is a discrepancy in the disposal or termination of fixed assets, as the assets that have been disposed of are not removed from the fixed asset registe

Analisis Perbandingan Metode CAMELS Dan Metode RGEC Dalam Menilai Tingkat Kesehatan PT. Bank Panin Dubai Syariah, Tbk

AbstractBanks As intermediary institutions have a very important role in driving the economy in Indonesia, so banks must be managed very carefully and need special supervision from the government. The bank soundness assessment method continues to evolve, there are two newer bank soundness assessment methods namely CAMELS and RGEC. This study aims to compare the CAMELS and RGEC methods in assessing the soundness of PT. Bank Panin Dubai Syariah Tbk 2014-2018. This research is quantitative research. The population of this research is the financial statements of PT. Bank Panin Dubai Syariah Tbk. The sample of this research is the financial statements of PT. Bank Panin Dubai Syariah Tbk 2014-2018. The analytical technique used is descriptive analysis using the CAMELS and RGEC methods. The results of this study indicate that the assessment of bank soundness using the CAMELS and RGEC methods has different results. The CAMELS method is more focused on achieving profit and growth, while the RGEC method focuses on a combination of self-assessment assessment that emphasizes risk management, GCG implementation, and financial ratios that measure the condition of a bank. So that the RGEC method becomes a more comprehensive bank soundness assessment solution.Keywords: Bank Soundness Level, CAMELS, RGECAbstrakBank Sebagai lembaga intermediary memiliki peran yang sangat penting dalam menggerakkan perekonomian di Indonesia, sehingga bank harus dikelola dengan sangat hati-hati dan perlu pengawasan khusus dari pemerintah. Metode penilaian kesehatan bank terus berkembang, ada dua metode penilaian kesehatan bank terbaru yaitu CAMELS dan RGEC. Penelitian ini bertujuan untuk membandingkan metode CAMELS dan RGEC dalam menilai tingkat kesehatan bank PT. Bank Panin Dubai Syariah Tbk tahun 2014-2018. Penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah Laporan keuangan PT. Bank Panin Dubai Syariah Tbk. Sampel penelitian ini adalah Laporan keuangan PT. Bank Panin Dubai Syariah Tbk Tahun 2014-2018. Teknik analisis yang digunakan yaitu analisis deskriptif dengan menggunakan metode CAMELS dan RGEC. Hasil penelitian ini diketahui bahwa penilaian kesehatan bank dengan metode CAMELS dan RGEC memiliki hasil yang berbeda. Metode CAMELS lebih difokuskan kepada pencapaian laba dan pertumbuhan, sedangkan metode RGEC terfokus kepada kombinasi penilaian self assessment yang menekankan kepada manajemen risiko, pelaksanaan GCG, dan rasio keuangan yang mengukur kondisi suatu bank. Sehingga Metode RGEC menjadi solusi penilaian kesehatan bank yang lebih komprehenshif.Kata Kunci: Tingkat Kesehatan Bank, CAMELS, RGE

UJI COBA PENDAMPINGAN PEMBUKUAN UMKM MENGGUNAKAN SI APIK DAN MYOB: MANA YANG LEBIH PRAKTIS?

Tidak hanya bermanfaat bagi siswa, praktik akuntansi hendaknya memberikan kontribusi nyata bagi dunia usaha dunia industri (DUDI). Kontribusi nyata bagi DUDI itu dapat diwujudkan dalam bentuk proyek sosial pembukuan transaksi usaha mikro, kecil, dan menengah (UMKM), dalam hal ini Toko Sepatu Big Sport. Proyek ini bertujuan membantu memudahkan UMKM membukukan transaksi usahanya menggunakan perangkat yang relatif praktis. Dalam proyek ini, tim mendampingi UMKM membukukan transaksi menggunakan dua perangkat, yakni Si Apik dan MYOB. Hasil proyek ini adalah terdapat kecenderungan UMKM memilih Si Apik daripada MYOB karena kepraktisan dan tampilan aplikasi. Si Apik lebih cocok untuk usaha mikro, kecil, dan menengah, sedangkan MYOB lebih cocok untuk unit usaha menengah ke atas dengan ragam transaksi yang lebih banyak, termasuk mengakomodasi perpajakan

Korelasi antara inflasi dan penganggaran

Inflation and unemployment are the two important variables to see the economic condition in the country, inflation and unemployment have a negative relationship, when inflation rate has increases the unemployment rate will bed crease (phillip curve). Inflation rate always increasing every year and if the government can’t handle the inflation growth its possibly the economic crisis will happen again. This research aims how the inflation rate influence the unemployment rate during 2002- 2012. The analysis shows that there is at least the inflation and unemployment have the significant influence

Determinants Of Murabaha Margin Income Of Islamic Commercial Banks In Indonesia

This research aims to analyze and show the influence of overhead costs, risk costs and Wadiah savings on Murabaha margin income at Islamic commercial banks (ICB) in Indonesia. This research method uses a quantitative approach, and the data used is secondary data. The population of this study was ICB for 2020-2023. The sampling technique used purposive sampling to obtain a sample of 8 ICB with 32 observation data. Data collection techniques in this research used documentation and a literature study. The data analysis technique uses multiple linear regression. The results of this research indicate that overhead costs have a positive effect on Murabaha's margin income. Risk costs do not affect Murabaha's margin income. Wadiah's savings have a positive effect on Murabaha's margin income. The results of this research can complement existing theories and become a reference for future research. Then, it can become a reference for ICB in increasing the amount of Murabaha's margin income through increasing overhead costs and Wadiah savings, as well as reducing risk costs collected from the community

Analisis Pengaruh Kualitas Produk dan Kualitas Pelayanan Terhadap Minat Nasabah Menabung pada PT. BSI Cabang Padangsidimpuan

Customer interest is a high-value asset for banks, if customer interest increases, profits also increase. But in fact, customers complain about the services provided by the bank because it is not in accordance with customer expectations. The formulation of the problem in this study is whether there is an effect of product quality and service quality both partially and simultaneously on the interest of customers in PT Bank Syariah Mandiri Branch in Padangsidimpuan. The discussion of this research relating to product quality and service quality to customers is interesting. In connection with that, the approach taken is theories related to product quality, service quality, and customer interest. Service is any action or activity that can be offered by a party to another party, which is basically intangible and does not result in any ownership. This study uses a quantitative research approach, data collection techniques include questionnaires, with as many as 56 respondents as customers. The analysis used in this study is validity test, reliability test, descriptive analysis, normality test, linearity test, determination test (R2), multiple linear regression, t-test, and f test. The results obtained showed that the value of R Square was 0.785 or 78.5%. The T-test shows there is a significant influence between product quality on the interest of customers to save at PT. Bank Syariah Mandiri Padangsidimpuan Branch. Likewise, there is an influence between the quality of service to the interests of customers saving at PT. Bank Syariah Mandiri Padangsidimpuan Branch. The F test shows that simultaneously product quality and service quality have a significant effect on the interests of customers saving at PT. Bank Syariah Mandiri Padangsidimpuan Branch