TRAINING ON CALCULATION COST OF PRODUCTION FOR NUT PEAK MSMES IN LHOKSEUMAWE CITY
Main Article Content
Rico Nur Ilham
Irada Sinta
Amru Usman
Em Yusuf Iis
Rusydi Abubakar
One of the fundamental problems faced by MSME players is a lack of ability in accounting, including calculating the cost of goods manufactured correctly. This phenomenon shows that there are still many MSME actors who have not been able to obtain optimal profits because of their inability to calculate the cost of production correctly. Calculating the cost of production is very important considering that the benefit of information on the cost of production is to determine the selling price of the product. Errors in calculating the cost of production will cause errors in determining the selling price of the product. Ibu Yati's Peanut Rempeyek MSME is one of the MSMEs engaged in the production and sale of various wet cakes and pastries. The results of the service team's initial communication with Mrs. Yati's Peanut Rempeyek showed that this business had never calculated the cost of production for the products it produced because the owner did not have an understanding of the importance of calculating the cost of production. Under these conditions, it is difficult for MSMEs to develop and set selling prices that compete in the market with other products so that maximum profits can be obtained. Based on the problems faced by Ibu Yati's Rempeyek Nut SMEs, the main solution that can be provided to overcome the problems faced by Ibu Yati's Rempeyek Nut SMEs is the application of the calculation of the cost of production for the products they produce which includes identifying production costs and calculating the cost of production. The output resulting from this solution for Mrs. Yati's peanut brittle UMKM is the availability of basic production cost calculations for each type of product produced by Mrs. Yati's peanut brittle UMKM.
Wiralestari, Firza, E., & Mansur, F. (2018). Pelatihan Perhitungan Harga Pokok Produksi dengan Menggunakan Full Costing sebagai Dasar Penentuan Harga Jual Pempek pada UMKM Pempek Masayu 212. Jurnal Karya Abdi Masyarakat, 2(1), 46-52.
Mukhzarudfa, & Kusumastuti, R. (2019). Praktik Akuntansi Keuangan Usaha Perajin Batik di Kecamatan Pelayangan, Kota Jambi. Jurnal Karya Abdi Masyarakat, 3(2), 239- 248.
Republik Indonesia. 2008. Undang-Undang Republik Indonesia Nomor. 20 Tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah.
Sariwaty, Y., Rahmawati, D., Oktaviani, F., & Amran, A. (2019). Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Calief Melalui Implementasi Komunikasi Pemasaran. Jurnal Abdimas BSI, 2(1), 218-224.
Maghfirah, M., & BZ, F. S. (2016). Analisis Perhitungan Harga Pokok Produksi Dengan Penerapan Metode Full Costing pada Umkm Kota Banda Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(2), 59-70.
Yuliyanti, & Saputra, R.S. (2017). Analisis Harga Pokok Produksi Roti Berdasarkan Metode Full Costing dan Variable Costing. Jurnal Online Insan Akuntan, 2(2),229-236.
Nurlela, & Rangkuti, C. (2017). Analisis Perbandingan Metode Penentuan Harga Pokok Produksi pada CV.Satu Angin Persada. Jurnal Bisnis Administrasi, 6(1),69- 72.
Prabowo, A. A. (2019). Analisis Penentuan Harga Pokok Produksi Berdasarkan Metode Harga Pokok Pesanan (Job Order Costing) pada UD Adi Prima Karsa di Daerah Istimewa Yogyakarta. Jurnal UMKM Dewantara, 2(1), 15-25.
Setiadi, P., Saerang, D. P. E., & Runtu, T. (2014). Perhitungan Harga Pokok Produksi dalam Penentuan Harga Jual pada CV. Minahasa Mantap Perkasa. Jurnal Berkala Ilmiah Efisiensi, 14(2), 70-81.
Widyastuti, I., & Mita, D. (2018). Akuntansi Perhitungan Harga Pokok Penjualan dengan Metode Pesanan untuk Menentukan Harga Jual. Jurnal Moneter, 5(1), 74-85.
Macpal, B., Morasa, J., & Tirayoh, V. (2014). Analisis Perhitungan Harga Pokok Penjualan Barang Produksi pada Jepara Meubel di Kota Bitung. Jurnal EMBA, 2(3), 1495-1503.
Pandini, R. I., & Nurchayati. (2018). Evaluasi Penentuan Harga Pokok Produksi CV. Lira Pratama Semarang. Serat Acitya – Jurnal Ilmiah UNTAG Semarang, 7(1), 1-11.
Prastiti, A. E. D., Saifi, M., & Z.A, Z. (2016). Analisis Penentuan Harga Pokok Produksi dengan Metode Activity Based Costing System (Sistem ABC) (Studi Kasus pada CV. Indah Cemerlang Malang). Jurnal Administrasi Bisnis (JAB), 39(1), 16-23.
Bahri, R., & Rahmawaty. (2019). Analisis Penentuan Harga Pokok Produksi dalam Menentukan Harga Jual Produk (Studi Empiris pada UMKM Dendeng Sapi di Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4(2), 344- 358.
Sujarweni, V. W. (2016). Implementasi Penentuan Harga Pokok Produksi Untuk Mencapai Laba Optimal (Studi Pada Sentra UKM Industri Bakpia di Wilayah Minomartani Sleman Yogyakarta). Jurnal Riset Akuntansi dan Keuangan, 4(3), 1111- 1124.
Abbas, A., Masri, D., Prayitno, P., Hasanuddin, H., Zaenuddin, Z., Yuridka, F., Raharjo, M. R., & Anwar, Y. (2022). ARAS Algorithm as Decision Support System’s Technique for Selection Student Creativity Program. Journal of Physics: Conference Series, 2394(1). https://doi.org/10.1088/1742-6596/2394/1/012003
Aisyah, S., Marpaung, P., Aprinai, W., Saharja, K., Suryawan, I. M. Y., Nugroho, B. T. A., Nurbaedi, A., Hasibuan, H. A., Nadeak, B., & Tohir, A. (2021). Analysis of the effect of the lecturer satisfaction with the Naive Bayes Data Mining technique on institutional performance. Journal of Physics: Conference Series, 1933(1). https://doi.org/10.1088/1742-6596/1933/1/012034
Anwar, Y., Ferine, K. F., & Sihombing, N. S. (2020). Competency of human resources and customer trust on customer satisfaction and its consequence on customer retention in the hospitality industry north sumatra. Journal of Environmental Management and Tourism, 11(6), 1515–1519. https://doi.org/10.14505/jemt.v11.6(46).22
Aryani, Daud Arifin, & Henry Aspan. (2022). The Influence of Motivation, Compensation and Work Discipline toward Employee Performance at PT. Mewah Indah Jaya. Britain International of Humanities and Social Sciences (BIoHS) Journal, 4(2), 258–269. https://doi.org/10.33258/biohs.v4i2.654
Aslan, A., Silvia, S., Nugroho, B. S., Ramli, M., & Rusiadi, R. (2020). TEACHER’S LEADERSHIP TEACHING STRATEGY SUPPORTING STUDENT LEARNING DURING THE COVID-19 DISRUPTION. Nidhomul Haq : Jurnal Manajemen Pendidikan Islam, 5(3), 321–333. https://doi.org/10.31538/ndh.v5i3.984
Aspan, Henry. (2020). The Role of Notaries in the Registration of the Establishment of Commanditaire Vennootschap (CV) through the Business Entity Administration System. Scholars International Journal of Law, Crime and Justice, 3(12), 463–467. https://doi.org/10.36348/sijlcj.2020.v03i12.007
Aspan, Henry. (2021). Legal BaHenry Aspansis for the Implementation of Work from Home Amid The COVID-19 Pandemic in Indonesia. Saudi Journal of Humanities and Social Sciences, 6(4), 116–121. https://doi.org/10.36348/sjhss.2021.v06i04.002
Aspan, H. (2021). PERAN HUKUM DALAM PENGELOLAAN PERUSAHAAN DI ERA DIGITAL THE ROLE OF LAW IN COMPANY MANAGEMENT IN THE DIGITAL AGE. 02.
Aspan, H. (2023). STRATEGI PEMERINTAH DALAM MENEKAN WANPRESTASI DALAM PENGADAAN KAPAL. In Public Service And Governance Journal (Vol. 4, Issue 1).
Aspan, H., & Adnan, M. A. (2021). SEVERAL PERSPECTIVES ON THE RELATIONSHIP BETWEEN PHILOSOPHY, PHILOSOPHY OF SCIENCE, AND LAW. EPRA International Journal of Multidisciplinary Research (IJMR)-Peer Reviewed Journal, 8. https://doi.org/10.36713/epra2013
Aspan, H., & Novita Sari, I. (2021). Regulation of Activities within the Company During the Covid-19 Pandemic. In International Journal of All Research Education and Scientific Methods (IJARESM) (Vol. 9, Issue 8).
Aspan, H., & Rafianti, F. (2021). Lease-Purchase Arrangements In Indonesia’s Legal System (Vol. 7). www.ijariie.com
Aspan, H., & Sri Wahyuni, E. (2023). Perjanjian Nominee dalam Praktik Jual Beli Tanah. 6(8). https://doi.org/10.36418/syntax-literate.v6i6
Aspan, H., Adhari, A., & Wulandari, D. Y. (2022). Inconsistency Between the Function and Position of the Board of Directors Under the Limited Liability Company Law and the Function and Position of the Board of Directors in Charge of Compliance Under the Circular Letter of the Financial Services Authority for Rural Banks in Indonesia. International Journal of Research and Review, 9(10), 180–185. https://doi.org/10.52403/ijrr.20221020
Aspan, H., Amelia, O., & Lam, W. (2022). Re-Appointment of Directors and Commissioners in the Same Position in a Limited Liability Company. Scholars International Journal of Law, Crime and Justice, 5(9), 371–375. https://doi.org/10.36348/sijlcj.2022.v05i09.006
Aspan, H., Andiza, D., & Wahyuni, E. S. (2021). THE THEORY OF RETALIATION (STRAF RECHT THEORIEEN): CRIMINALIZATION IN ORDER TO CREATE A SENSE OF SECURITY IN SOCIETY. https://doi.org/10.36713/epra2016
Aspan, H., Auliawan, A., & Prabowo, A. (2022). The Role of a Notary Process of Making the Acquisition or Share Acquisition in the Order to Realize the Practice Healthy Business Competition. https://doi.org/10.33258/birci.v5i2.5523
Aspan, H., Hasibuan, S. A., & Prabowo, A. (2022). Legal Protection for Trade Secret Holders under the Laws of the Republic of Indonesia Number 30 of 2000 on Trade Secrets. Saudi Journal of Humanities and Social Sciences, 7(4), 149–154. https://doi.org/10.36348/sjhss.2022.v07i04.006
Aspan, H., Indrawan, M. I., & Wahyuni, E. S. (2021). The authority of active partners and passive partners in the company type of commanditaire vennootschap. In American Journal of Humanities and Social Sciences Research (Issue 5). www.ajhssr.com
Aspan, H., Nasution, A. P., & Malikhah, I. (2022). Digital Banking in Indonesia: The Development of Cashless Culture and Regulations. International Journal of Research and Review, 9(1), 534–543. https://doi.org/10.52403/ijrr.20220162
Aspan, H., Ramadhani Siregar, F., & Lestari, I. (2021). Enhance Business Settings and Transactions in the Digital Age. https://doi.org/10.33258/birci.v4i3.2362
Aspan, H., Setiawan, A., Irawan, Wahyuni, E. S., Prabowo, A., & Zahara, A. N. (2023). Cyber Notary Issues Authority Certificate to Provide Legal Protection in Online Selling. Journal of Law and Sustainable Development, 11(10), e1801. https://doi.org/10.55908/sdgs.v11i10.1801
Aspan, H., Setiawan, A., Wahyuni, E. S., Prabowo, A., & Zahara, A. N. (2023). The Legal Review of the Mechanism for Determining Injury in the Imposition of Antidumping Duties on Uncoated Writing and Printing Paper in Indonesia. In Journal of Namibian Studies (Vol. 34).
Aspan, H., Tartib, M., & Wahyuni, E. S. (2022). Perspektif Ekonomi dalam Konstitusi Indonesia dan Relevansinya dalam Menghadapi Tantangan Ekonomi Akibat Pandemi Covid-19. 7(5).
Aspan, H., Wahyuni, E. S., Prabowo, A., & Zahara, A. N. (2023). ENHANCE CYBER NOTARY FOR BUYERS ONLINE BUYING AND SALE. Jurnal Ekonomi, 12(02), 2023. http://ejournal.seaninstitute.or.id/index.php/Ekonomi
Aspan, Henry; Sipayung, Iskandar Muda; Muharrami, Ade Putri; Ritonga, H. M. (2017). The Effect of Halal Label , Halal Awarness , Product Price , and Brand Image to the Purchasing Decision on Cosmetic Products ( Case Study on Consumers of Sari Ayu Martha Tilaar in Binjai City ). 1(1), 55–66. https://doi.org/10.5296/ijgs.v1i1.12017
Cynthia, E. P., Rahadjeng, I. R., Karyadiputra, E., Rahman, F. Y., Windarto, A. P., Limbong, M., Hermanto, T. I., Rusiadi, E., & Yarmani, Y. (2021). Application of K-Medoids Cluster Result with Particle Swarm Optimization (PSO) in Toddler Measles Immunization Cases. Journal of Physics: Conference Series, 1933(1). https://doi.org/10.1088/1742-6596/1933/1/012036
Dira Dinda Alti, Henry Aspan, & Onny Medaline. (2022). The Position of Village Owned Enterprises (BUMDes) Which Are Incorporated According To Law No. 11 of 2020 Copyright Work. Konfrontasi: Jurnal Kultural, Ekonomi Dan Perubahan Sosial, 9(2), 227–235. https://doi.org/10.33258/konfrontasi2.v9i2.210
Dita Selvioneta Yuni Siahaan, Yohny Anwar, & Husni Muharram Ritonga. (2022). The Influence of Ability, Work Discipline, and Work Motivation on Employee Performance (Study on Honorary Employees at the Department of Transportation of the City of Binjai). In Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial (Vol. 9, Issue 3, pp. 483–495). https://doi.org/10.33258/konfrontasi2.v9i3.243
Ferine, K. F., Aditia, R., Rahmadana, M. F., & Indri. (2021). An empirical study of leadership, organizational culture, conflict, and work ethic in determining work performance in Indonesia’s education authority. Heliyon, 7(7). https://doi.org/10.1016/j.heliyon.2021.e07698
Frengki Wardiman Pangaribuan, Daud Arifin, & Husni Muharram Ritonga. (2022). The Effect of Compensation, Position Promotion and Work Environment on Work Morale at Toyota Auto 2000 SM Raja. Rowter Journal, 1(1), 24–34. https://doi.org/10.33258/rowter.v1i1.575
Hidayat, S. E., Rafiki, A., & Nasution, M. D. T. P. (2022). Halal industry’s response to a current and post-COVID-19 landscape and lessons from the past. Journal of Islamic Marketing, 13(9), 1843–1857. https://doi.org/10.1108/JIMA-06-2020-0180
Isa Indrawan, M., Alamsyah, B., Fatmawati, I., Samrin, Rusiadi, Shindi Indira, S., Nita, S., Manshuruddin, Siregar, M., Pramono, C., Wahyono, T., Afrina Siregar, N., Sebayang, S., Putera Utama Siahaan, A., Dharma Tuah Putra Nasution, M., Aryza, S., Andoko, Sembiring, R., Novalina, A., … Sastra Pengalaman Tarigan, A. (2019). UNPAB Lecturer Assessment and Performance Model based on Indonesia Science and Technology Index. Journal of Physics: Conference Series, 1175(1). https://doi.org/10.1088/1742-6596/1175/1/012268
Isa Indrawan, M., Alamsyah, B., Fatmawati, I., Samrin, Rusiadi, Shindi Indira, S., Nita, S., Manshuruddin, Siregar, M., Pramono, C., Wahyono, T., Afrina Siregar, N., Sebayang, S., Putera Utama Siahaan, A., Dharma Tuah Putra Nasution, M., Aryza, S., Andoko, Sembiring, R., Novalina, A., … Sastra Pengalaman Tarigan, A. (2019). UNPAB Lecturer Assessment and Performance Model based on Indonesia Science and Technology Index. Journal of Physics: Conference Series, 1175(1). https://doi.org/10.1088/1742-6596/1175/1/012268
Muhammad Fadly Lubis, Suwarno, & Husni Muharram Ritonga. (2022). The Effect of Service Quality and Price on Customer Satisfaction of PT. Alam Jaya Wira Sentosa Padang Sidimpuan. Britain International of Humanities and Social Sciences (BIoHS) Journal, 4(2), 270–281. https://doi.org/10.33258/biohs.v4i2.655
Muhammad Nazril, I., Muhammad Isa, I., & Husni Muharram, R. (2020). An Effect of Job Characteristics and Interpersonal Relations Organizational Commitments in PT. AEP (Anglo Eastern Plantation) Ukindo Blankahan Estate. In International Journal of Economic, Technology and Social Sciences Volume 3 Number 1 page 178 - 185 (Vol. 12, Issue 061, pp. 4–5). https://infor.seaninstitute.org/index.php/infokum/article/view/640
Nasib, N., Azhmy, M. F., Nabella, S. D., Rusiadi, R., & Fadli, A. (2022). Survive Amidst the Competition of Private Universities by Maximizing Brand Image and Interest in Studying. AL-ISHLAH: Jurnal Pendidikan, 14(3), 3317–3328. https://doi.org/10.35445/alishlah.v14i3.2037
Nasution, L. N., Suhendi, S., Rusiadi, R., Rangkuty, D. M., & Abdiyanto, A. (2022). Covid-19 Pandemic: Impact on Economic Stability In 8-Em Muslim Countries. Atestasi : Jurnal Ilmiah Akuntansi, 5(1). https://doi.org/10.57178/atestasi.v5i1.626
Nasution, M. D. T. P., Rafiki, A., Lubis, A., & Rossanty, Y. (2021). Entrepreneurial orientation, knowledge management, dynamic capabilities towards e-commerce adoption of SMEs in Indonesia. Journal of Science and Technology Policy Management, 12(2), 256–282. https://doi.org/10.1108/JSTPM-03-2020-0060
Nasution, M. D. T. P., Rini, E. S., Absah, Y., & Sembiring, B. K. F. (2022). Social network ties, proactive entrepreneurial behavior and successful retail business: a study on Indonesia small enterprises. Journal of Research in Marketing and Entrepreneurship, 24(1), 141–160. https://doi.org/10.1108/JRME-07-2020-0095
Nasution, M. D. T. P., Sari, P. B., Aspan, H., Rossanty, Y., Irawan, & Hernawaty. (2023). How do social media-facilitated crowdsourcing and knowledge integration affect new product development? SME agile initiatives. Cogent Business and Management, 10(3). https://doi.org/10.1080/23311975.2023.2265093
Nasution, M. I., Prayogi, M. A., Siregar, L. H., Suryani, Y., & Hernawaty, H. (2020). Environment of Internet Marketing and Experiential Marketing in Indonesia Context: Small and Medium Enterprises (SMEs) Purchase Intentions. IOP Conference Series: Earth and Environmental Science, 469(1). https://doi.org/10.1088/1755-1315/469/1/012010
NASUTION, N. L., RUSIADI, NOVALINA, A., NASUTION, P. D., EFENDI, B., & SUHENDI. (2022). IMPACT OF MONETARY POLICY ON POVERTY LEVELS IN FIVE ASEAN COUNTRIES. https://doi.org/10.5281/zenodo.7081013
Nazliana Nasution, L., Ramli, Sadalia, I., & Ruslan, D. (2022). INVESTIGATION OF FINANCIAL INCLUSION, FINANCIAL TECHNOLOGY, ECONOMIC FUNDAMENTALS, AND POVERTY ALLEVIATION IN ASEAN-5: USING SUR MODEL. In ABAC Journal (Vol. 42, Issue 3).
Novalina, A., Trisia, R., Ananda, F., & Lubis, Y. (2022a). Can Covid-19 Change The Open Economy Model And Economic Stability In 7H-Countries? (Vol. 19, Issue 2). http://www.webology.org
Purba, R. B., Aulia, F., Tarigan, V. C. E., Pramono, A. J., & Umar, H. (2022). Detection of Corruption in Village Fund Management using Fraud Analysis. Quality - Access to Success, 23(190), 120–128. https://doi.org/10.47750/QAS/23.190.14
Putri, R. E. (2022). RANCANG BANGUN APLIKASI MANAJEMEN SURAT PADA KANTOR CAMAT MEDAN BELAWAN KOTA MEDAN (Vol. 6, Issue 1). http://ojsamik.amikmitragama.ac.id
Rafiki, A., Hidayat, S. E., & Nasution, M. D. T. P. (2023). An extensive effect of religiosity on the purchasing decisions of halal products. PSU Research Review. https://doi.org/10.1108/PRR-07-2022-0093
Rafiki, A., Nasution, M. D. T. P., Rossanty, Y., & Sari, P. B. (2023). Organizational learning, entrepreneurial orientation and personal values towards SMEs’ growth in Indonesia. Journal of Science and Technology Policy Management, 14(1), 181–212. https://doi.org/10.1108/JSTPM-03-2020-0059
Rafiki, A., Nasution, P. T. D. M., & Rossanty, Y. (2023). The Role of Customer Knowledge in CRM-Customer’s Satisfaction Link: A Study on Hotels in Indonesia.
Rafiki, A., Tuah, D. M. •, & Rossanty, Y. (2023). The Role of Customer Knowledge in CRM-Customer’s Satisfaction Link: A Study on Hotels in Indonesia.
Ranti Eka Putri, M. Wasito, & Ayu Nadia Lestari. (2023). Sosialisasi Pemanfaatan Media Sosial Sebagai Media Promosi Produk UMKM Desa Suka Damai. JURPIKAT (Jurnal Pengabdian Kepada Masyarakat), 4(3), 667–675. https://doi.org/10.37339/jurpikat.v4i3.1550
Rini, E. S., Absah, Y., Sembiring, B. K. F., & Putra, M. D. T. (2021). Intention to revisit tourist destinations in Indonesia. Innovative Marketing, 17(4), 37–48. https://doi.org/10.21511/im.17(4).2021.04
Risman Setiawan, Yohny Anwar, & Henry Aspan. (2022). An Effect Of Occupational Safety And Health On Employee Performance At PT. PLN (Persero) ULP Binjai Barat. Britain International of Humanities and Social Sciences (BIoHS) Journal, 4(3), 429–438. https://doi.org/10.33258/biohs.v4i3.764
Ritonga, H. M., Setiawan, N., Fikri, E., Pramono, C., Ritonga, M., Hakim, T., Sari, M. M., Rossanty, Y., Tuah, M. D., & Nasution, P. (2018). Rural Tourism Marketing Strategy and Swot Analysis: A Case Study of Bandar Pasir Mandoge Sub-District in North Sumatera. International Journal of Civil Engineering and Technology, 9(9), 1617–1631. http://iaeme.com/Home/issue/IJCIET?Volume=9&Issue=9http://iaeme.com/Home/journal/IJCIET1618http://iaeme.com
Ritonga, Husni Muharram, Hasibuan, H. A., & Siahaan, A. P. U. (2017). Credit Assessment in Determining The Feasibility of Debtors Using Profile Matching. International Journal of Business and Management Invention, 6(1), 73–79.
Ritonga, Husni Muharram, Indrawan, M. I., & Sari, D. S. (2022). A SEM Analysis Of Visitors’ Interest In Pari City Village Tourism, Pantai Cermin District, Serdang Bedagai Region. Journal of Community Research and Service, 6(2), 126. https://doi.org/10.24114/jcrs.v6i2.35011
Ritonga, Husni Muharram. (2019). POTENTIAL AND STRATEGY FOR NATURAL TOURISM ( CASE STUDY OF KWALA SERAPUH VILLAGE , LANGKAT ). 804–811. https://proceeding.dharmawangsa.ac.id/index.php/PROSUNDHAR/article/view/276
Ritonga, Husni Muharram;, Toyibdaulay, M., & Mukti, J. T. (2023). Optimization of Digital Marketing Strategies to Increase Revenue from The Tourism Sector in Kota Pari Village. 7(2), 282–292.
Rossanty, Y. T. P. (2019). Customer Relations Strategy in Improving Hotel Guests’ Satisfaction in Samosir Tourism Area. International Journal of Management (IJM), 10(6), 88–98. http://www.iaeme.com/IJM/index.asp88http://www.iaeme.com/ijm/issues.asp?JType=IJM&VType=10&IType=6JournalImpactFactor
Rossanty, Y. T. P. (2021). COMMUNICATION AND CUSTOMER RELATIONS STRATEGY IN IMPROVING HOTEL GUESTS’ SATISFACTION IN SAMOSIR TOURISM AREA, NORTH SUMATRA, INDONESIA. International Journal of Management (IJM), 10(6), 88–98. http://www.iaeme.com/IJM/index.asp88http://www.iaeme.com/ijm/issues.asp?JType=IJM&VType=10&IType=6JournalImpactFactor
Rossanty, Y., Dharma, M., & Putra Nasution, T. (2018). INFORMATION SEARCH AND INTENTIONS TO PURCHASE: THE ROLE OF COUNTRY OF ORIGIN IMAGE, PRODUCT KNOWLEDGE, AND PRODUCT INVOLVEMENT. Article in Journal of Theoretical and Applied Information Technology, 31(10). www.jatit.org
Rukmana, A. Y., Wahyuni, E. S., Krisandi, S. D., Ramadhan, F., Yulianadewi, I., Apriani, E., & Angraini, D. M., (2023). Digitalisasi Manajemen Keuangan. Padang: Get Press indonesia.
Rumengan, A.E., Wahyuni, E.S., Ramadhan, F., & Gunawan, D. (2022). Does Organizational Commitment Mediate the Relationship Between Motivation and Organizational Citizenship Behavior?. Budapest International Research and Critics Institute-Journal. 5(3), 24231-24240, DOI: https://doi.org/10.33258/birci.v5i3.6444
RUSIADI, SUHENDI, NOVALINA, A., NST, N. L., EFENDI, B., & NST, P. D. (2022). DYNAMIC RATIONAL EXPECTATIONS MODEL AND COVID-19 ON MONEY DEMAND IN CARISI COUNTRIES. https://doi.org/10.5281/zenodo.7081033
Sanny, A., Ritonga, H. M., & Putri, I. F. (2023). Digital Marketing Strategy and Sales of Household Products in Pari Urban Village : A Case Study. 7(2), 246–254. https://jurnal.unimed.ac.id/2012/index.php/jcrs/article/view/45915/21828
Saragih, M. G., & Taufik, A. (2020). The Effect Of Destination Images On Tourist Loyalty With Satisfaction As Mediation. International Journal of Advanced Science and Technology, 29(9s), 366–373.
Sembiring, L., Aspan, H., & Bintang, H. J. (2023). Legal Protection For Consumers Of Parking Services Indonesia In Kabanjahe. 2(3). https://doi.org/10.56910/literacy.v2i3.967
Sentosa, Ilham; Ritonga, H. M. (2022). Per Capita Income on Poverty in Malaysia. 1(1), 209–214.
Setiawan, A., Azwar Hasibuan, H., U Siahaan, A. P., Isa Indrawan, M., Fatmawati, I., Wakhyuni, E., Astuti, D., Novalina, A., & Rahayu, S. (2018). Dimensions of Cultural Intelligence and Technology Skills on Employee Performance. International Journal of Civil Engineering and Technology (IJCIET, 9(10), 50–60. http://www.iaeme.com/IJCIET/index.asp50http://www.iaeme.com/ijciet/issues.asp?JType=IJCIET&VType=9&IType=10http://www.iaeme.com/IJCIET/issues.asp?JType=IJCIET&VType=9&IType=10
Setiawan, N., Cita Emia Tarigan, V., Buana Sari, P., Rossanty, Y., Dharma Tuah Putra Nasution, M., & Siregar Sekolah Tinggi Ilmu Ekonomi Profesional Indonesia, I. (2018). IMPACT OF CYBERCRIME IN E-BUSINESS AND TRUST. International Journal of Civil Engineering and Technology (IJCIET, 9(7), 652–656. http://www.iaeme.com/ijciet/issues.asp?JType=IJCIET&VType=9&IType=7http://www.iaeme.com/ijciet/issues.asp?JType=IJCIET&VType=9&IType=7
Setiawan, N., Nasution, T. P., Rossanty, Y., Riana, A., Tambunan, S., Girsang, M., Agus, T. A., Yusuf, M., Vebrianto, R., Nirmala Purba, O., Fauzi, A., Perdana, S., & Nisa, K. (2018). Simple Additive Weighting as Decision Support System for Determining Employees Salary. In International Journal of Engineering & Technology (Vol. 7, Issue 2). www.sciencepubco.com/index.php/IJET
Siahaan, M., Umar, H., & Purba, R. Br. (2019). Fraud Star Drives to Asset Misappropriation Moderated by Internal Controls. Journal of Southwest Jiaotong University, 54(4). https://doi.org/10.35741/issn.0258-2724.54.4.24
SUHENDI, RUSIADI, NOVALINA, A., NST, N. L., EFENDI, B., & NST, P. D. (2022). POST-COVID-19 ECONOMIC STABILITY CHANGES IN NINE COUNTRIES OF ASIA PACIFIC ECONOMIC COOPERATION. https://doi.org/10.5281/zenodo.7081380
Suhendra, E., Aspan, H., & Fitrianto, B. (2023). The Problematic Management Of Waqf In Subulussalam (The Overlap Between Law Number 41 Of 2004 And Qanun Aceh Number 10 Of 2018). And Qanun Aceh Number, 2(3). https://doi.org/10.56910/literacy.v2i3.960
Supriyono, Ferine, K. F., Puspitasari, D., Rulinawaty, & Timotius, E. (2021). Implementation of data mining with Apriori techniques to determine the pattern of purchasing of agricultural equipment (Case Study: XYZ Store). Journal of Physics: Conference Series, 1933(1). https://doi.org/10.1088/1742-6596/1933/1/012029
Suwarno, B., Rafianti, F., & Medaline, O. (2021). WAQF LAND CERTIFICATION THROUGH AGRARIAN REFORM PRINCIPLES TO REALIZE SOCIAL WELFARE IN NORTH SUMATRA. https://doi.org/10.5281/zenodo.7081021
Tartib, M., & Wahyuni, E. S. (2023). Optimizing the Role of the Regional House of Representatives (DPRD) Deliberative Bureau: A Systematic Literature Review. Open Access Indonesia Journal of Social Sciences, 6(5), 1111-1117. https://doi.org/10.37275/oaijss.v6i5.178
Toyib Daulay, M., Sulistya Rini, E., & Sadalia, I. (2018). FACTORS THAT INFLUENCING THE SATISFACTION AND LOYALTY OF SILKAIR INTERNATIONAL FLIGHT SERVICE PASSENGERS AT KUALANAMU AIRPORT, DELI SERDANG, INDONESIA. In International Journal of Civil Engineering and Technology (IJCIET (Vol. 9, Issue 13). http://iaeme.comhttp://iaeme.com
Umar, H., Apriani, U., & Purba, R. Br. (2021). The Roles of the Government Internal Control System to Minimize Corruption Through the Fraud Star. International Journal of Financial Research, 12(3), 407. https://doi.org/10.5430/ijfr.v12n3p407
Umar, H., Fauziah, A., & Purba, R. B. (2019). Audit Quality Determinants and the Relation of Fraud Detection. International Journal of Civil Engineering and Technology (IJCIET), 10(3), 1447–1460. http://www.iaeme.com/IJCIET/index.asp1447http://www.iaeme.com/ijmet/issues.asp?JType=IJCIET&VType=10&IType=3http://www.iaeme.com/IJCIET/issues.asp?JType=IJCIET&VType=10&IType=3
Umar, H., Safaria, S., Mudiar, W., Purba, R. B., Harsono, & Karyaningsih. (2022). Detecting Corruption using HU-Model and its Impact on Corruption Prevention. Quality - Access to Success, 23(190), 201–210. https://doi.org/10.47750/QAS/23.190.22
Wahyuni, E. S., & Ramadhan, F., (2022). Analisis Faktor yang Mempengaruhi Locus of Control dan Financial Management Behavior dengan Financial Technology Sebagai Variabel Moderating pada Dosen di Batam Selama Masa Pandemic Covid 19. Jurnal Menari Ekonomi. 8(1), 102-115. DOI: https://doi.org/10.31869/me.v8i2.3737
Wahyuni, E. S., & Ramadhan, F., (2022). Manajemen Keuangan: Konsep Perilaku Keuangan Sebagai Dasar Pengambilan Keputusan di Era Digital. Medan: Tungga Esti.
Wahyuni, E. S., Aspan, H. & Mauliza, P. (2023). Financial Analysis Of Entrepreneurship Education . International Journal of Economics and Management Research, 2(3), 10–18. https://doi.org/10.55606/ijemr.v2i2.119
Wahyuni, E. S., Aspan, H., Fadlan, F., Rumengan, A. E., Ramadhan, F., Wahyuni, S., & Putra, R. R. (2023). Pengembangan Aplikasi Lelang Hasil Laut Di Kepulauan Riau. Community Engagement and Emergence Journal (CEEJ), 4(3), 390–398. https://doi.org/10.37385/ceej.v4i3.3714
Wahyuni, E. S., Aspan, H., Ngaliman & Lestari, I. (2023). Determinasi Nilai Perusahaan Manufaktur Otomotif Di Indonesia. 9(1), 75-87, DOI: https://doi.org/10.31869/me.v9i1.4796
Wahyuni, E.S., Faisal, Y., Ramadhan, F., & Putra, T.W.R., (2020). Analisis Stock Split Terhadap Return Saham dan Volume Perdagangan Saham yang Terdaftar DI Bursa Efek Indonesia. Zona Manajerial. 10 (3). 1-5. DOI: https://doi.org/10.37776/zm.v10i3.683
Wakhyuni, E., Setiawan, A., Adnalin, A., Septiana Sari, D., Wakhyuni, E., Sari, D. S., Pane, D. N., Lestario, F., Siregar, N., Ahmad, R., & Daulay, M. T. (2018). ROLE OF FOREIGN Culture and Community in Preserving Cultural Resilience. Article in International Journal of Civil Engineering and Technology, 9(10), 508–516. http://www.iaeme.com/IJCIET/index.asp508http://www.iaeme.com/ijciet/issues.asp?JType=IJCIET&VType=9&IType=10http://www.iaeme.com/IJCIET/issues.asp?JType=IJCIET&VType=9&IType=10
Wakhyuni, E., Setiawan, A., Asih, S., & Rahayu, S. (2018). The Effect of Organizational Commitment, Work Climate and Career Development toward Employee’s Work Morale at Universitas Pembangunan Panca Budi. International Journal of Civil Engineering and Technology (IJCIET, 9(9), 1171–1184. http://www.iaeme.com/IJCIET/index.asp1171http://www.iaeme.com/ijciet/issues.asp?JType=IJCIET&VType=9&IType=9http://www.iaeme.com/IJCIET/issues.asp?JType=IJCIET&VType=9&IType=9http://www.iaeme.com/IJCIET/index.asp1172
Yoki Amriza, Husni Muharram Ritonga, & Dewi Nurmasari Pane. (2022). The Measurement of Employee Performance Based on Work Stress and Workplace Conflict at BCA Finance Ltd Medan. Britain International of Humanities and Social Sciences (BIoHS) Journal, 4(3), 522–530. https://doi.org/10.33258/biohs.v4i3.782
Zahara, A. N., Prabowo, A., & Wahyuni, E. S. (2023). Peran Blue Ocean Strategy Bagi Pelaku Ekonomi Kreatif Dalam Meningkatkan Revisit Intention Wisatawan Pada Objek Wisata Bukit Lawang Sumatera Utara. 9(2), 93-108, DOI: https://doi.org/10.31869/me.v9i2.4303
