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All Journal IKRA-ITH EKONOMIKA Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Fibonaci: Jurnal Pendidikan Matematika Journal of Artificial Intelligence and Digital Business Indonesian Journal of Multidisciplinary on Social and Technology Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan JEBD Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Pajak dan Manajemen Keuangan Journal of Education Transportation and Business Jurnal Publikasi Ekonomi dan Akuntansi
Munzir Phonna
Universitas Negeri Medan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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PENGARUH PERENCANAAN DAN PENGAWASAN TERHADAP EFEKTIVITAS PENGELOLAAN DANA BOS Nurma Anggun; Eskawati Nabanan; Celine Angelita Sipahutar; Munzir Phonna; Danny Ajar Baskoro
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.19180

Abstract

School Operational Assistance (BOS) funds are one of the sources of educational financing provided by the government to support school operational activities and improve the quality of education. Effective management of BOS funds requires proper planning and systematic supervision to ensure that the funds are used according to school needs and applicable regulations. This study aims to analyze the influence of planning and supervision on the effectiveness of BOS fund management. This research employs a quantitative approach using a literature study method by reviewing various relevant scientific journals and previous studies related to planning, supervision, and the effectiveness of BOS fund management. The analysis was conducted by comparing and synthesizing the findings of previous studies to obtain an overview of the relationship between planning and supervision and the effectiveness of BOS fund management. The results of the literature review indicate that good planning helps schools determine spending priorities, allocate funds according to their needs, and minimize the risk of inappropriate budget utilization. Meanwhile, supervision plays an important role in ensuring that the implementation of BOS fund utilization is consistent with the established plans, regulations, transparency, and accountability principles. Therefore, effective and integrated planning and supervision can improve the effectiveness of BOS fund management and support the achievement of educational objectives more optimally. Keywords: Planning, Supervision, Effectiveness, BOS Fund Management, Education.
ANALISIS EFEKTIVITAS DAN EFISIENSI PENGANGGARAN SEKOLAH DALAM MENINGKATKAN MUTU PEMBELAJARAN Lisbet Hotmaria Lase; Yohana Gloria Sinurat; Dinda Bestari; Munzir Phonna
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

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Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana penganggaran sekolah dapat efektifdan efisien, terutama melalui penyusunan Rencana Kegiatan dan Anggaran Sekolah (RKAS) sertapengelolaan Dana Bantuan Operasional Satuan Pendidikan (BOSP), dalam upaya meningkatkankualitas pembelajaran. Penganggaran yang baik dan hemat menjadi bagian penting dalampengelolaan keuangan sekolah yang bertujuan mencapai Standar Nasional Pendidikan. Penelitianini menerapkan pendekatan deskriptif yang menggabungkan analisis kualitatif dan kuantitatif. Datadiperoleh melalui wawancara mendalam, kuesioner, serta analisis dokumen laporan keuangan danRKAS. Evaluasi program dilakukan dengan menggunakan kerangka model CIPP, yaitu Context,Input, Process, dan Product. Hasil dari analisis menunjukkan bahwa penerapan penganggaranpartisipatif yang melibatkan Kepala Sekolah, Komite Sekolah, Guru, dan Bendahara secara nyatameningkatkan tingkat keakuratan dalam pengalokasian dana untuk kegiatan akademik serta fasilitasbelajar. Meskipun proses penyusunan RKAS berjalan dengan efektif secara operasional, tetapterdapat beberapa tantangan terkait efisiensi, antara lain penundaan pencairan dana dan perlunyaalokasi anggaran yang lebih seimbang antara inovasi pembelajaran digital dengan kebutuhan aspekfisiknya. Rekomendasi penelitian menekankan perlunya meningkatkan evaluasi keuangan yangdidasarkan pada bukti serta meningkatkan transparansi guna memastikan kualitas pembelajaranyang berkelanjutan.Kata Kunci: Efektivitas Penganggaran, Efisiensi Sekolah, RKAS, Dana BOSP, MutuPembelajaran, Model CIPP
Peran Evaluasi Diri Sekolah (EDS) dalam Mendukung Perencanaan Anggaran Berbasis Kebutuhan: Systematic Literature Review Ari Wibowo Sibagariang; President Nauli Basa Ritonga; Wiranto Samosir; Munzir Phonna
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perencanaan anggaran sekolah pada banyak satuan pendidikan masih berlangsung sebagai rutinitas administratif dan belum sepenuhnya berpijak pada kebutuhan faktual di lapangan. Penelitian ini bertujuan untuk menganalisis peran Evaluasi Diri Sekolah (EDS) dalam mendukung perencanaan anggaran berbasis kebutuhan (needs-based budgeting) melalui pendekatan Systematic Literature Review (SLR). Penelusuran literatur dilakukan pada basis data Google Scholar, Garuda, dan DOAJ untuk penerbitan rentang tahun 2014–2026. Dari 52 artikel yang teridentifikasi, sebanyak 14 artikel relevan dipilih melalui tahapan protokol PRISMA (Identification, Screening, Eligibility, Inclusion). Hasil sintesis menunjukkan bahwa EDS berperan krusial sebagai alat diagnostik objektif yang memetakan capaian Standar Nasional Pendidikan (SNP) (Ayu & Mu’adin, 2022; Miliyana dkk., 2025). Data EDS mendasari identifikasi masalah, analisis akar penyebab, hingga penetapan prioritas program dalam Rencana Kerja Sekolah (RKS) dan Rencana Kegiatan dan Anggaran Sekolah (RKAS) (Indah dkk., 2024; Siregar dkk., 2025). Implementasi penganggaran berbasis hasil EDS terbukti meningkatkan efektivitas alokasi dana, transparansi, serta akuntabilitas pengelolaan keuangan sekolah (Rosalia dkk., 2025; Handayani dkk., 2025). Namun, efektivitasnya masih terhambat oleh keterbatasan kapasitas manajerial, dominasi beban operasional rutin, serta kecenderungan penyelesaian EDS sebagai formalitas (Hendarman, 2014; Dinata & Nazah, 2025). Studi ini memberikan implikasi pentingnya penguatan kepemimpinan berbasis data dan partisipasi pemangku kepentingan dalam perencanaan anggaran.Kata kunci : Evaluasi Diri Sekolah; Manajemen Keuangan Sekolah; Perencanaan Anggaran Berbasis Kebutuhan; RKAS; Systematic Literature Review
Pengaruh Cashback dan Kemudahan Transaksi terhadap Keputusan Penggunaan E-Wallet pada Mahasiswa Universitas Negeri Medan Angelica Sinaga; Modesta Natalia Buaton; Ananda Fazhira; Muhammad Yusuf; Munzir Phonna
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7343

Abstract

The rapid development of digital technology has led to the increasing use of e-wallets among university students. However, the decision to use e-wallet services is influenced by several factors, particularly cashback incentives and transaction convenience. This study was conducted due to inconsistencies in previous research findings regarding the effects of these variables on e-wallet usage decisions. The objective of this research is to examine the influence of cashback and transaction convenience on e-wallet usage decisions among students of the Faculty of Economics at Universitas Negeri Medan. This study employed a quantitative approach with an associative research design to measure the relationships and effects among the research variables. Data were collected through questionnaires distributed to e-wallet users using a purposive sampling technique and were analyzed using multiple linear regression. The findings reveal that cashback has a positive influence on students’ decisions to use e-wallets, while transaction convenience shows a negative influence in the data analyzed. Simultaneously, cashback and transaction convenience significantly affect e-wallet usage decisions, with a coefficient of determination of 42.1%, indicating that these variables explain a substantial proportion of the variation in usage decisions. The study concludes that cashback is the most dominant factor influencing students’ decisions to use e-wallets. These findings provide insights for e-wallet service providers in designing effective promotional strategies and enhancing user engagement. Future research is recommended to incorporate additional variables, such as security, user trust, and digital lifestyle, to obtain a more comprehensive understanding of factors affecting e-wallet usage decisions
Analisis Kondisi Pasar dan Pola Permintaan Produk UMKM Kota Medan pada Marketplace Munzir Phonna; Sri Lastri Abigail Siagian; Azizah zalfa Khumairah; Bunga Nurlayli; Epi Rianti Pangabean
Pajak dan Manajemen Keuangan Vol. 3 No. 5 (2026): Oktober: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i5.2633

Abstract

This study aims to analyze market conditions and demand patterns for products from Micro, Small, and Medium Enterprises (MSMEs) in the city of Medan on online marketplace platforms through a literature review. E-commerce platforms provide opportunities for MSMEs to expand their market reach, but they also intensify competition among business operators. This study employs a literature review method by examining scientific articles that discuss MSMEs, e-commerce platforms, pricing, consumer response, digitalization, and sales particularly those related to the city of Medan. The data were analyzed by comparing and synthesizing the results of previous studies to obtain a general overview of market conditions and demand patterns. The results show that online markets help expand the market and make it easier for consumers to compare products. Consumer response is influenced not only by price but also by quality, ratings, reviews, product characteristics, service, and trust. Marketplaces can also serve as a source of market information for SMEs in adjusting their business strategies.
Analisis Pengaruh Harga pada Keputusan Pembelian Mahasiswa Munzir Phonna; Maulana Hady Ginting; Transparant Telaumbanua; Yenti Zaniati Gulo; Yulia Ardini Naibaho
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 5 (2026): Oktober : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v4i5.2977

Abstract

Students are often faced with a wide range of food options at varying prices, which means they have to be more selective in order to meet their daily needs. This study aims to analyse the extent to which price influences food purchasing decisions amongst students, using a qualitative approach based on a literature review. Data collection was carried out by analysing scientific journal articles available on Google Scholar using the keywords ‘purchasing decisions’, ‘students’ and ‘price’. Based on the analysis carried out, this synthesis indicates that price is an important consideration in food purchasing decisions as it must align with the product’s benefits and the consumer’s budget. Several studies have revealed that price or price perception influences purchasing decisions, including in relation to food at Tom Sushi, market snacks, fast food, and food delivery services. However, the findings are not always consistent; for instance, a study on Ayam Penyet Chintia among students at the State University of Medan found a positive but statistically insignificant relationship. This confirms that food purchasing decisions are not determined by price alone, but are also influenced by other factors such as quality, taste, location, promotions, brand, and consumers’ personal preferences.
Co-Authors Aliska Putri Simatupang Ananda Fazhira Angelica Sinaga Anggun Paulina Manik Annisa Handayani Ari Wibowo Sibagariang Arwansyah Azizah zalfa Khumairah Bunga Nurlayli Celine Angelita Sipahutar Christina Hotmatondini Turnip Danny Ajar Baskoro depita sinaga Dian Eka Zahra Dinda Bestari Diva Giria Br Sembiring Epi Rianti Pangabean Eskawati Nabanan Ester Mei Zaskia Sitompul Febri Br Hutabarat Fidia Wati Fitrah Maya Sari Hasugian Gilbert Septian Silitonga Horas Martua Asido Pasaribu Indah Yesica Pangaribuan Juanda Maulana Kaiesa Raihatul Muntaza Karin Sarah Angelina Siahaan Krisna Sarinauli Lumban Siantar Lia Salsabila Lisbet Hotmaria Lase M Hamdani Margaretha Sembiring Maria Elpida Manalu Maulana Hady Ginting Mawar Lestari Br. Hutagaol Maya Wulandari Mery Kristiani Modesta Natalia Buaton Muhammad Badzlan Darari Muhammad Yusuf Muhammad Yusuf Harahap Naomi Stepania Simorangkir Nasrullah Hidayat Nazrah Anggraini Nurma Anggun President Nauli Basa Ritonga Putri Angelita BR Purba Riyani Tarigan Salma Diani Sarah Bakara Sri Lastri Abigail Siagian Tia Handani Tina Angelia Transparant Telaumbanua Uswatul Akmalia Vania Ailsa Nabilah Wiranto Samosir Yenti Zaniati Gulo Yohana Gloria Sinurat Yulia Ardini Naibaho Yuliana Sari Angkat