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Situmorang, Dokman Marulitua
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ANALYSIS OF ENTREPRENEUR OPPORTUNITIES IN TOURIST POTENTIAL AND MANAGEMENT ENVIRONMENT OF THE SIANG MOUNTAIN SEKINYAK HAMLET Veneranda Rini Hapsari; Usman; Dokman Marulitua Sitomorang
Management and Sustainable Development Journal Vol 2 No 1 (2020): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v2i1.152

Abstract

Abstract This study aims to find out entrepreneurial opportunities in the Sekinyak Hamlet aimed at improving the economy. This research method is qualitative, with case studies. The research location is in Lumar sub-district, Sekinyak Hamlet, Bengkayang Regency. The object of this research is the people in Sekinyak Hamlet. Information obtained through observation, interviews and documentation. The results of this study indicate that the Belimbing Village, Dusun Sekinyak fosters business opportunities for the local community, such as the sale of agricultural produce, culinary businesses and souvenirs. Keywords: entrepreneurial opportunities, tourism potential, environmental management Abstrak Penelitian ini bertujuan untuk mengetahui mengetahui peluang wirausaha yang ada di Dusun Sekinyak yang bertujuan dalam meningkatkan perekonomian. Metode penelitian ini merupakan kualitatif, dengan studi kasus. Lokasi penelitian berada di kecamatan Lumar, Dusun Sekinyak, Kabupaten Bengkayang. Objek dari penelitian ini adalah masyarakat di Dusun Sekinyak. Informasi yang diperoleh melalui observasi, wawancara dan dokumentasi. Hasil dari penelitian ini ini menunjukkan bahwa Desa Belimbing, Dusun Sekinyak menumbuhkan peluang usaha bagi masyarakat setempat, seperti usaha penjualan hasil bumi, usaha kuliner maupun souvenir. Kata kunci: peluang wirausaha, potensi wisata, pengelolaan lingkungan
PEMBERDAYAAN MAHASISWA PADA PELATIHAN KEWIRAUSAHAAN IKAN AIR TAWAR DI STIM SHANTI BHUANA BENGKAYANG Hapsari, Veneranda Rini; Usman, Yohanes; Situmorang, Dokman Marulitua
Business, Economics dan Entrepreneurship Vol 1 No 1 (2019): Business, Economics and Entrepreneurship
Publisher : PRPM (Pusat Riset dan Pengabdian Pada Masyarakat) Institut Shanti Bhuana

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Abstract

Tujuan penelitian ini untuk menganalisis data tentang pelatihan budi daya ikan nila dan ikan lele yang mempunyai daya jual yang baik, di daerah perbatasan. Dengan mendeskripsikan proses, hasil, pelatihan dan faktor-faktor pendukung pelatihan ikan pada kampus STIM Shanti Bhuana. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data penelitian menggunakan teknik observasi, wawancara dan studi dokumentasi. Hasil penelitian dapat dideskripsikan untuk memberikan pengetahuan dan ketrampilan serta memotivasi mahasiswa dalam berwirausaha di bidang perikanan, selain itu dapat mengembangkan mahasiswa untuk mengerti dan melatih cara memasarkan ikan tersebut kepada konsumen dengan baik, sehingga dari hasil wirausaha tersebut dapat memotivasi mahasiswa ke depannya untuk membuka usaha sebagai salah satu lapangan pekerjaan
Bimbingan Teknis (Bimtek) Pengawasan Koperasi Se-Kabupaten Bengkayang Kalimantan Barat “Pengembangan Koperasi dari Aspek Akuntansi” Dokman Marulitua Situmorang
Abdimas Universal Vol. 3 No. 1 (2021): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v3i1.95

Abstract

Dari 189 koperasi di Kabupaten Bengkayang, 125 koperasi masih aktif dan hanya 24 koperasi yang melakukan Rencana Anggaran Tahunan. Kegiatan ini bertujuan untuk membantu para manajer dan pengawas koperasi untuk dapat memajukan dan mengembangkan koperasi di Kabupaten Bengkayang, terutama penanganan keuangan dari sisi akuntansi koperasi, yang telah menjadi kendala bagi para manajer dan pengasuh. Metode yang digunakan untuk bimbingan teknis ini adalah metode pelatihan dan bimbingan untuk para peserta yang ikut serta. Hasil dari Bimbingan Teknis ini adalah pengembangan koperasi dari aspek akuntansi sangat penting, terutama bagi koperasi yang berusaha mengembangkan produknya untuk dapat memperluas pangsa pasar, pengembangan koperasi membutuhkan pemahaman manajemen keuangan sedangkan manajemen keuangan berasal dari prinsip pemahaman konsep akuntansi. Dasar untuk dapat memahami keuangan adalah memahami akuntansi, ketika manajer koperasi memahami bagaimana mengelola keuangannya dengan baik, proses RKAT pada akhir tahun akan berjalan dengan lancar
The Effect of Attendance, Work Facilities, and Work Environment on Employee Performance Albert Yansen; Dokman Marulitua Situmorang
Management and Sustainable Development Journal Vol. 4 No. 2 (2022): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v4i2.514

Abstract

This study aims to determine the effect of attendance, work facilities, and work environment on employee performance at PT Indomarco Prismatama. The subjects in this study were permanent employees of the Development Department of PT Indomarco Perismatama Distribution Center Jakarta 2. The data used in this study were primary data obtained from questionnaires. The sample used in this study were 79 respondents. The sampling technique is simple random sampling (random sampling). The method used in this study is quantitative using multiple linear regression analysis, coefficient of determination test (R2), partial test (t), and simultaneous test (F) which is processed using the Statistical Package for the Social Sciences (SPSS) version 23. Results shows that absenteeism, work facilities, and work environment have a positive and significant effect on employee performance. The work environment variable on employee performance has the most dominant influence
Analisis Kepatuhan Wajib Pajak Pasca Implementasi Kebijakan Tax Amnesty Dokman Marulitua Situmorang; Eri Pratama
Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i2.4620

Abstract

Analysis of Taxpayer Compliance Post Implementation of Tax Amnesty Policy in Solok City, Sawahlunto City and Solok Regency. One of the objectives of the tax amnesty policy is to increase tax revenue from increased economic activity using reported new assets, which is accompanied by increased taxpayer compliance. Based on these objectives, the research is intended to analyze taxpayer compliance after the tax amnesty policy. The method used is a quantitative and qualitative method that seeks to link the existing facts with various applicable regulations so that an overview of taxpayer compliance will be obtained. The data taken is secondary data that is processed in the form of the number of registered taxpayers, the number of taxpayers who are required to report the Tax Return (SPT) and the realization of SPT reporting. The results show that the tax amnesty policy has a significant effect on compliance in general shortly after the policy is enacted. However, if it is detailed on corporate taxpayer compliance, non-employee individuals and employee individuals in general have no significant effect. Suggestions to be conveyed from this research are 1) the Directorate General of Taxes must continue to strive to improve services, supervision and guidance to taxpayers 2) The Directorate General of Taxes must continue to improve itself through tax reform 3) The government must be firm in implementing regulations governing sanctions for taxpayers who do not participate in the tax amnesty program
THE EFFECT OF REGIONAL TAXES, REGIONAL RETRIBUTIONS, BALANCED FUNDS AND REGIONAL EXPENDITURE ON REGIONAL FINANCIAL PERFORMANCE OF REGENCY/CITY GOVERNMENTS IN NORTH SUMATRA Benny Rojeston Marnaek Nainggolan; Tesalora Veronika Sinaga; Ayu Natalia Siagian; Rika Dorlina Siahaan; Dokman Marulitua Situmorang
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This study aims to determine: (1) The effect of local taxes on regional financial performance, (2) The effect of regional levies on regional financial performance, (3) The effect of balancing funds on regional financial performance, (4) The effect of regional spending on regional financial performance, (5) The influence of local taxes, balancing funds, and regional spending on regional financial performance. The population in this study is annual data from 2016-2020 by taking the financial reports of the Regional Revenue and Expenditure Budget (APBD) in North Sumatra. The sample in this study amounted to 33 districts/cities with sampling using saturated sampling technique. The data collection method used is a documentation technique, namely collecting data through the official BPS website.
Influence Debt Defaults, Current Ratio, Return On Assets And Sales Growth On Acceptance Of Audit Opinion Going Concern Subsector Textiles And Garments Windy Winata; Helmina Putri Bungsu; Helena Lestari Sibuea; Ramlan Am Silitonga; Benny Rojeston Marnaek Nainggolan; Dokman Marulitua Situmorang
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2509

Abstract

This research aims to make the textile and garment industry make a significant contribution to economic growth as well as creating sizable job opportunities, and industry this Also push enhancements investment in the And outside country. method data collection in this study was carried out by means of a documentation study which is technique collections with method, notes, gather, And learn data company related problem which currently researched. population used in study this is 43 financial statements of textile and garment companies listed on the Indonesia Stock Exchange with taking sample which based on consideration amount sample which meet the sample selection criteria of 10 companies with 3 years of observation so that the research sample obtained as many as 30 samples for research data DER.CR partially has a significant effect on GCAO in textile and sub-sector companies garment while ROA, SG partially have no significant effect on GCAO (Y) on company subsector textiles And garment so that Debt default, Current ratio, ROA And Sales growth simultaneously affects GCAO in textile subsector companies And garment.
ANALISIS KINERJA KEUANGAN KOPERASI SIMPAN PINJAM Dokman Marulitua Situmorang
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

How to see and know the financial performance of a cooperative, namely KSP Bhina Raharja Tegal Branch by viewing and analyzing its financial statements from 2016 to 2019 and estimating whether the cooperative has the potential to lose until it goes bankrupt? This is the purpose of this study using the Altman Z-Score method. The research method selected and used in this research is a descriptive type of research. The conclusion of this study was taken from the analysis carried out from the data of the cooperative's financial statements and based on the results obtained a conclusion about the condition of the financial performance of KSP Bhina Raharja Tegal Branch the authors can draw the following conclusions. The financial data generated based on the 2016-2019 financial statements, it can be concluded that the cooperative's financial performance is still in quite good condition but still needs more effective working capital management so that the profit generated can be maximized and can increase profitability ratios. Meanwhile, when viewed using the liquidity ratio, it can be said to be very good because the company has more current assets than its current liabilities. So that the company's short-term debt can be guaranteed using current assets owned by the company.While the prediction of bankruptcy based on the 2016- 2019 financial statements using the Altman Z-Score method shows the company is in a vulnerable area but the figures achieved almost exceed the point of not going bankrupt. Companies need to manage retained earnings more effectively in order to increase the Z-Score and bring the company to the point of not going bankrupt
PENGEMBANGAN BAHAN AJAR BAHASA INGGRIS BERBASIS KOMPETENSI KERJA UNTUK PROGRAM PELATIHAN VOKASI PERHOTELAN Andreas Aris Eko Mulyono; Dokman Marulitua Situmorang
Jurnal Teknologi Pendidikan (JTP) Vol 16, No 2 (2023): Oktober - Jurnal Teknologi Pendidikan
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jtp.v16i2.40592

Abstract

Abstract: This study aimed to develop and determine the effectiveness of work competency-based English teaching materials for students of hospitality vocational training programs. As an English for Specific Purposes (ESP) program, learning needs analysis (Need Analysis) was a decisive stage in the process of developing teaching materials. In addition to the Need Analysis data, the development of teaching materials also referred to competency units in the Indonesian National Work Competency Standards (SKKNI) for Tourism in the Hotel and Restaurant subsector, the field of English Proficiency and Food and Beverage Services. Teaching materials were developed by adopting the Dick and Carey development model, and studied from two aspects, namely the feasibility aspect of teaching materials and aspects of the effectiveness of the use of teaching materials. Based on the results of the feasibility test, the teaching materials were declared suitable for use in learning activities, while based on the results of the paired t-test, it was found that there were significant differences in the pre-test and post-test values in the experimental class and the experimental class, so that English teaching materials were declared effective in increasing the learners' English competence 
Growth Analysis Of Mudharabah Musyarakah Mu-Rabahah At Bank Mandiri Syariah Dokman Marulitua Situmorang; Tries Handriman Jamain; Eni Duwita Sigalingging; Muhammad Yusuf
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4933

Abstract

The condition of sharia banking before Covid-19 was very good and this was the government's aim to merge so that government sharia banks would be stronger and able to develop. The aim of this research is to see the growth of Mudharabah Musyarakah Murabahah at Bank Mandiri Syariah before the merger and the initial conditions of the COVID-19 pandemic. This research is included in qualitative research using a descriptive approach. In this case, the researcher obtained secondary data from Bank Mandiri Syariah's financial reports from 2011 to 2020. The results of the research were that Bank Mandiri Syariah's Mudharabah Transactions experienced a decline from 2011 to 2020, this was due to low mudharabah financing and financing of mudharabah proceeds. increasingly inefficient. Meanwhile, Bank Mandiri Syariah's Musyarakah Transactions increased from 2011 to 2020, this happened because of the large number of customers borrowing and the start of the Covid-19 pandemic in early 2020. Then Bank Mandiri Syariah's Murabahah Transactions also increased.
Co-Authors Adinugroho, Suryo Al-Afgani, Faisal Jamaludin Albert Yansen Andreas Aris Eko Mulyono As’adi, Amin Ayu Natalia Siagian Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan br Ginting, Nisya Elly Aprina br Tarigan, Putri patresia Cahyani, Anggun Dahoklory, Junengsi Carli Dewi Yuliyanti, Dewi Dewi, Inneke Silvia Dimas Alberto Zandroto Djong, Alexander Mario Retto Eni Duwita Sigalingging Eri Pratama Eva Lina Gultom Fennyenti, Fennyenti Freitas, Jorge Ribeiro Gumbo, Lilian Handayani, Rina Nurul Hapsari, Veneranda Rini Helena Lestari Sibuea Helmina Putri Bungsu Herawati, Mira Indradew, Indradew Indradewi Indria, Dwihanna Santri Jamain, Tries Handriman Jocelyn, Nadia Lawrence, Kellyvani Mahadi, Wimbo Manalu, Naomi Mardhiyah, Najla Ainal Marpaung, Oktavia Meliana Meliana Muhammad Yusuf Muhoyi, Edgar Mvura, Brendon Nainggolan, Benny Rojeston Marnaek Natasha, Felicia Nugroho, Truli Pakniany, Yamres Panjaitan, Angelina Kisfiyani Pratama, Eri Putri, Diana Eka Ramlan Am Silitonga Rika Dorlina Siahaan Rissa Ayustia Rony, Zahara Tussoleha Rumahorbo, Dini Sofia Ryani Dhyan Parashakti Salouw, Elvis Santoso, Ferry Setio, Klara Simarmata, Dameria Simon, Chosani Tesalora Veronika Sinaga Usman Usman, Yohanes Wahyudi Wahyudi Widiastuti, Ina Windy Winata Wulandari, Siska Devi Yuli Rahmawati