Jurnal Ilmiah Mahasiswa Nias Selatan
https://www.jurnal.uniraya.ac.id/index.php/jim
<p align="justify">JIM (Jurnal Ilmiah Mahasiswa) merupakan wadah publikasi karya ilmiah mahasiswa dan/atau dosen pada bidang manajemen dan akuntansi keuangan yang diterbitkan oleh LPPM UNIRAYA yang bertujuan untuk menyebarkan informasi tentang karya ilmiah dari dan untuk akademisi yang berminat pada manajemen dan akuntansi. Dengan adanya jurnal ini, mahasiswa dan/atau dosen dapat dengan mudah mempublikasikan tulisannya, baik yang merupakan hasil penelitian lapangan maupun tulisan-tulisan yang menimbulkan empirisme. JIM menerima artikel yang ditulis dalam bahasa Indonesia atau Inggris. Penentuan artikel dilakukan melalui proses double-blind review oleh editor, dengan mempertimbangkan aspek termasuk pemenuhan persyaratan standar untuk publikasi jurnal ilmiah dan kontribusi artikel untuk pengembangan profesionalisme dalam bidang manajemen dan akuntansi keuangan. JIM adalah Jurnal Ilmiah Mahasiswa Nias Selatan memiliki E-ISSN 2828-0946 dan P-ISSN 2614-381X yang dikeluarkan oleh LIPI. JIM adalah Jurnal Ilmiah Mahasiswa Nias Selatan terdaftar di BRIN dan Juga GARUDA. Periode terbit Jurnal ini dua kali setahun bulan Januari dan Juli.</p>Universitas Nias Rayaen-USJurnal Ilmiah Mahasiswa Nias Selatan2614-381XPENGARUH ARUS KAS, PROFITABILITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2018-2022
https://www.jurnal.uniraya.ac.id/index.php/jim/article/view/2530
<p>Companies experiencing financial distress are negatively correlated with the level of Interest Coverage Ratio. The aim of this research is to find out how cash flow, profitability and leverage impact financial distress in companies listed on the Indonesia Stock Exchange in 2018-2022. A quantitative approach with secondary data was used in data collection. Information about financial performance from the financial reports of food and beverage industry companies on the Indonesia Stock Exchange for 2018–2022 is used. This research looked at 88 companies as a population and 11 companies as a sample. The sampling method used in the research is a purposive sampling technique, namely taking samples with consideration and meeting the specified criteria. The data processing method in this research is to use Multiple Regression Analysis. The results of this research show that Cash Flow (AKO), Profitability (ROA) and Leverage (DAR and DER) do not have a significant effect on Financial Distress. Profitability (ROE) cannot be identified as to its influence on Financial Distress because it experienced an Excluded Variable at the research model analysis stage.</p>Gisela Evi Kristiyani Zalogo
Copyright (c) 2026 Gisela Evi Kristiyani Zalogo
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2026-01-222026-01-229111210.57094/jim.v9i1.2530PENGARUH INOVASI PRODUK DAN MEDIA SOSIAL TERHADAP KEBERHASILAN USAHA DAGANG DI PASAR HELEZALULU KECAMATAN LAHUSA
https://www.jurnal.uniraya.ac.id/index.php/jim/article/view/3311
<p>The purpose of this study was to determine the influence of product innovation and social media on the success of trading businesses at Helezalulu Market, Lahusa District. This study used quantitative research. The population and sample size were 33 respondents. The data used were primary data, and the data sources were business owners. The data analysis method used was multiple regression analysis. Based on the results, it was determined that product innovation and social media simultaneously had a positive and significant influence on the success of trading businesses at Helezalulu Market, Lahusa District. The recommendations of this study are: (1) To increase business success, every trader should use social media applications to assist entrepreneurs in promoting all marketed products. (2) It is recommended that every business actor using social media includes notes such as a cell phone number so that communication is faster and more efficient. (3) Business actors should be more creative in designing various products to increase business success. (4) To create new products, it is very necessary for entrepreneurs to have good ideas to attract buyers' attention.</p>Primadolius Ndruru
Copyright (c) 2026 Primadolius Ndruru
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2026-01-222026-01-2291132310.57094/jim.v9i1.3311PENGARUH MOTIVASI DAN KREATIVITAS TERHADAP MINAT BERWIRAUSAHA MAHASISWA PRODI PENDIDIKAN EKONOMI DI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS NIAS RAYA
https://www.jurnal.uniraya.ac.id/index.php/jim/article/view/1952
<p><em>This research aims to determine the influence of motivation and creativity on the entrepreneurial interest of Economic Education Students at the Faculty of Teacher Training and Education, Nias Raya University. The type of research used in this research is quantitative research with a causal nature. The population in this study was 265 Economic Education Study Program students at the Faculty of Teacher Training and Education, Nias Raya University. The sampling technique uses a stratified sampling technique, with a sample size of 73 people. The data collection technique used in this research is the questionnaire technique. The analytical method that will be used to test the hypothesis used in this research is multiple linear regression analysis. The results of this research show that motivation and creativity have a positive and significant effect on interest in entrepreneurship. The conclusion of this research is that, partially, the motivation variable influences the interest in entrepreneurship of students in the Economic Education study program at Nias Raya University and the creativity variable influences the interest in entrepreneurship of students in the Economic Education study program at Nias Raya University, and simultaneously the motivation variable and the creativity variable influence the interest in entrepreneurship of students in the Education study program. Nias Raya University of Economics. The suggestion in this research is that to increase interest in entrepreneurship, students should first choose motivation both internally and externally and have creativity in entrepreneurship. With the motivation and creativity possessed by students, it will increase interest in entrepreneurship.</em></p>Serli Zana Gulo
Copyright (c) 2026 Serli Zana Gulo
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2026-01-312026-01-3191243710.57094/jim.v9i1.1952PENGARUH MODAL USAHA DAN KARAKTERISTIK WIRAUSAHA TERHADAP KEBERHASILAN USAHA PERCETAKAN DAN FOTOKOPI DI KECAMATAN TELUKDALAM
https://www.jurnal.uniraya.ac.id/index.php/jim/article/view/1963
<p>Tujuan penelitian ini adalah untuk mengetahui pengaruh modal uaha dan karakteristik wirausaha terhadap keberhasilan usaha percetakan dan fotokopi di kecamatan telukdalam. Metode penelitian yang dgunakan adalah metode kuantitatif. Hasil penelitian ini dapat disimpulkan bahwa variabel modal usaha memiliki pengaruh tidak signifikan terhadap keberhasilan usaha percetakan dan fotokopi di Kecamatan Telukdalam dengan nilai signifikan 0,086 > 0,05. Variabel karakteristik wirausaha memiliki pengaruh positif dan signifikan terhadap keberhasilan usaha percetakan dan fotokopi di Kecamatan Telukdalam dengan nilai signifikan 0,002 > 0,05. Variabel modal usaha dan karakteristik wirausaha secara bersama-sama memiliki pengaruh positif dan signifikan terhadap keberhasilan usaha percetakan dan fotokopi di Kecamatan Telukdalam dengan nilai signifikan 0,000 > 0,05. Untuk meningkatkan keberhasilan usaha percetakan dan fotokopi di Kecamatan Telukdalam, sebaiknya menggunakan modal sendiri sebagai sumber modal usaha, meningkatkan pengetahuan dalam pemeliharaan dan penggunaan mesin yang baik, memilih mesin yang terbaik, menciptakan produk baru atau produk yang belum terdapat di daerah lokasi usaha, memiliki catatan keuangan yang baik, mencatat nama pelanggan yang mengutang dan jumlah utang.</p>Yoferia Laia
Copyright (c) 2026 Yoferia Laia
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2026-01-312026-01-3191385110.57094/jim.v9i1.1963PENGARIH KOMPENSASIAN PADA KINERJA KEPEGAWAIAN DI PEMERINTAHAN KECAMATAN GOMO KAB. NISEL
https://www.jurnal.uniraya.ac.id/index.php/jim/article/view/1965
<p><em>In the research, it can be seen that there is an influence of compensation on employee performance. In this implementation, there is a place where this is carried out in the Gomo sub-district government, regency. Nisel. This research uses a quantitative method which has an associative eel, which contains various calculations and ways of solving a research problem. The results of this research are that compensation really does affect employee performance. To improve employee performance, employee compensation should be more balanced with the tasks assigned. 2) To produce employee performance, employees must work better and not delay the work they have been assigned.</em></p>David Putra Jaya Hulu
Copyright (c) 2026 David Putra Hulu
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2026-01-312026-01-3191526210.57094/jim.v9i1.1965