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All Journal Jurnal Manajemen & Keuangan Jurnal Ilmiah Peuradeun JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Pengabdian Pada Masyarakat Assets: Jurnal Akuntansi dan Pendidikan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial WIDYA LAKSANA Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) Dinamika Governance : Jurnal Ilmu Administrasi Negara Jurnal Akuntansi Bisnis dan Publik Jurnal Akuntansi Kompetif Jurnal Ilmiah Dinamika Sosial Jurnal Ilmiah Manajemen dan Bisnis INFOKUM JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Computer Science, Information Technology and Telecommunication Engineering (JCoSITTE) Economics and Digital Business Review GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Minfo Polgan (JMP) International Journal of Humanities Education and Social Sciences Economic Reviews Journal D'edukasi: Jurnal Pengabdian Masyarakat Formosa Journal of Sustainable Research (FJSR) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Proceedings of The International Conference on Business and Economics The Es Accounting and Finance JAKBS Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Review of Management, Accounting, and Business Studies Journal of Humanities Education Management Accounting and Transportation International Journal of Society and Law International Journal of Management, Economic and Accounting Tamilis Synex: Multidimensional Collaboration Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen
Fitri Yani Panggabean
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Transportation Other

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KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI SUMATERA UTARA BERDASARKAN OPINI AUDIT Fitri Yani Panggabean
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2692

Abstract

The aims of the study is to explore the results of the audit opinion given by Badan Pemeriksa Keuangan on the local government financial statement in North Sumatra by using financial documents for the 2014 fiscal year. This research is a descriptive study which reveals the results of the auditor's opinion on the local government financial statement.  The research population is the object of local government in the province of North Sumatra in 2014 fiscal year. The research sample consisted of 33 local government financial statement documents in North Sumatra. The type of data used is secondary data. Based on the audit report conducted by the auditors from the audit findings of the local government financial statement in Nort Sumatra, the results such as the auditor’s opinion reasonable without any exception as many as 13 local government; the auditor’s opinion is unqualified with an explanatory paragraph consisting of two local governments; the auditor’s opinion is reasonable with the exception consisting of 15 local governments; the auditor’s opinion doen not provide an opinion consisting of three local govenrment. The findings obtained that the dominance of auditor opinion is reasonable with the exception, and there are three local governments with opinions not giving opinions. Consistenly with these findings, the regional government in North Sumatra must be able to improve and commit to transparency in the use of regional finances, so that the auditor's opinion in the future is better and more beneficial to the community.
Perancangan Website STMKu untuk Transparansi Pengelolaan Keuangan STM Desa Kelambir Lima Kebun Ika Devi Perwitasari; Jodi Hendrawan; Fitri Yani Panggabean
KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) Vol 6, No 1 (2022): Challenge and Opportunity For Z Generation in Metaverse Era
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/komik.v6i1.5903

Abstract

The establishment of the STM in Kelambir Lima Kebun Village aims to build friendship, help each other in an atmosphere of joy and sorrow among Muslims who live in Kelambir Lima Kebun Village, besides that it is also to maintain harmony in neighborly life and social relations among residents. Kelambir Lima Kebun Village in general and especially those who are Muslim. Some of the problems that then arise are financial management information that is not transparent and financial organization reports that are not yet appropriate, this can further disrupt the harmony of neighbors. Therefore, the STMKu website was created which can be a medium of information for members and the public regarding financial management information and activities carried out by the organization. The purpose of this research is to design a management system for STM financial organizations in Kelambir Lima Kebun Village. This application is built based on a website using the waterfall system development model.
STMKu Application Design for Financial Management Transparency in STM Organizations Ika Devi Perwitasari; Jodi Hendrawan; Fitri Yani Panggabean
Journal of Computer Science, Information Technology and Telecommunication Engineering Vol 4, No 1 (2023)
Publisher : Universitas Muhammadiyah Sumatera Utara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jcositte.v4i1.13706

Abstract

The STM organization is a social organization that aims to establish friendship, help each other in joy or sorrow among Muslims. another goal is to maintain neighborhood harmony and social relations between villagers in general, especially those who are Muslim. in supporting the implementation of its activities the STM organization collects and manages funds originating from several sources including mandatory contributions from members, member registration fees and other donations. in managing these funds, all expenses or income are recorded manually. This makes it difficult for the treasurer to report. Under these conditions, the process of financial reporting to members is considered not transparent. This of course can raise suspicions which will cause the harmony of neighbors to be disrupted. Therefore, the STMKu website was created which can be a medium of information for members and the public about financial management information and activities carried out by STM. STM management is also assisted in recording and reporting activities and financial processes. This application is made based on the website using the waterfall system development method.
Dehumanization of Village Financial Management: Erich Fromm's Perspective Accounting Reconstruction Puja Rizqy Ramadhan; Fitri Yani Panggabean; Nia Pratiwi Lubis
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 5 (2023): IJHESS-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i5.465

Abstract

This study aims to reconstruct village financial management using modernity vis a dehumanization perspective. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The research paradigm uses the paradigm of criticism with data collection procedures, data presentation, data reduction and conclusion/verification. The results showed that the modernization and digitization of financial management in Klambir V Kebun Village had an impact on social relations in the community, which became less harmonious. For this reason, it is necessary to carry out an accounting reconstruction based on modernity vis a vis dehumanizaton perspective that is relevant to be carried out in Klambir V Kebun Village
ANALISIS KINERJA BADAN PERENCANAAN PEMBANGUNAN DAERAH DALAM PEMBANGUAN KOTA MEDAN Fitri Yani Panggabean; Muhammad Bukhori Dalimunthe; Rafli Ramli; Laura Magdalena; Rossi Dearni Lingga
Jurnal Ilmiah Dinamika Sosial Vol 7 No 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jids.v7i1.4184

Abstract

Sesuai dengan tugas pokok dan fungsi Badan Perencanaan Pembangunan Daerah (BAPPEDA), kinerja yang telah dihasilkan BAPPEDA merupakan salah satu faktor utama dalam pencapaian  pembangunan di suatu wilayah atau daerah.Maka dari itu kinerja pelayanan perangkat daerah dapat diukur dari ketercapaian tujuan dan sasaran yang telah ditetapkan seiring dengan misi yang dimiliki oleh Kepala Daerah terpilih, sebagaimana tercantum dalam dukumen perencanaan pembangunan daerah Jangka Menengah. Pembahasan dalam penelitian ini bertujuan untuk menganalisis kinerja BAPPEDA dalam pembangunan kota Medan. Analisis artikel ini menggunakan metode kualitatiftif dengan memperoleh data dari Badan Pusat Statistik kota Medan untuk memperkuat hasil penelitian. Artikel ini juga menggunakan literature review pada beberapa jurnal  mengenai kinerja BAPPEDA dan bagaimana proses yang dijalankan selama beberapa tahun terakhir. Hasil analisis artikel ini menunjukkan bahwa kinerja BAPPEDA cukup baik di tahun-tahun sebelumnya, tetapi terjadi penurunan pada dua tahun terakhir akibat Pandemi Covid-19.
Swot strategy analysis of SMEs loloh cemcem at UD. Merta Sari Fitri Yani Panggabean; Desya Sandayanti
REVIEW OF MANAGEMENT, ACCOUNTING, AND BUSINESS STUDIES Vol. 2 No. 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i2.3736

Abstract

This study aimed to analyze the SWOT UMKM Loloh Cemcem strategy (Case Study of Loloh Cemcem Ibu Kunil Production by UD. Merta Sari in Penglipuran Village, Bangli Regency). The informants used in this study were selected purposively. Data collection techniques used by researchers are Observation, Interview, and Documentation. The data analysis technique used was a descriptive method. It was used to make a description of the results of the study. The strategy used was UD. Merta Sari is a SO strategy. The result of this study was the strength of UD. Merta Sari products owned were delicious and beneficial to health, easy to find products, had regular customers, and had hygienic production processes. The disadvantages were that the product was not durable, production was still manual, there were no clear job descriptions and the management was still simple, and online marketing was not optimal. Opportunities that could be utilized by UD. Merta Sari was optimizing resellers, strategic production locations, high demand for products, opening branches, and promotion with the open booths. The threats were products in the form of raw materials to make crackers which were difficult to obtain during the dry season, the emergence of similar product businesses, and government regulations related to the use of plastics. It was difficult for looking for alternatives related to the packaging used by UD. Merta Sari.
Analysis of Return on Equity and DER on Economic Value Added at PT. BPRS Puduarta Insani Deli Serdang District Nina Andriany Nasution; Fitri Yani Panggabean; Khairani Agustin
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.298

Abstract

To analyze Return on Equity and DER (Debt to Equity Ratio) on Economic Value Added at PT. BPRS Puduarta Insani Deli Serdang District. Specifically, to analyze the measurement of Return on Equity (ROE) and DER on Economic Value Added (EVA). Uses Regression Data Type from 2016 - 2023, Multiple Linear Regression. The results are: 1) ROE has a positive and partially significant effect on EVA, because an increase in equity can increase the added value of positive EVA at PT. BPRS Puduarta Insani Deli Serdang; 2) DER has a negative and partially significant effect on EVA, because debt that exceeds the asset value can reduce the equity value. Low Equity will cause a negative EVA value at PT. BPRS Puduarta Insani Deli Serdang; 3) ROE and DER simultaneously have a positive and significant effect on EVA at PT. BPRS Puduarta Insani Deli Serdang District.
Analysis of Financial Ratio to Economic Value Added at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang Nina Andriany Nasution; Fitri Yani Panggabean; Khairani Agustin
Proceeding of The International Conference on Business and Economics Vol. 2 No. 1 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i1.1589

Abstract

This research aims to analyze the Financial Ratio to Economic Value Added at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang. Specifically, to analyze the measurement of Return On Equity (ROE) and Debt to Equity Ratio (DER) on Economic Value Added (EVA). The research approach uses Quantitative with Regression Data Type from 2016 - 2023, Multiple Linear Regression analysis techniques. The results of this research are: 1) Return On Equity (ROE) has a positive and partially significant effect on Economic Value Added (EVA), because an increase in equity can increase the added value of positive Economic Value Added (EVA) at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang; 2) Debt to Equity Ratio (DER) has a negative and partially significant effect on Economic Value Added (EVA), because debt that exceeds the asset value can reduce the equity value. Low Equity will cause a negative Economic Value Added (EVA) value at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang; 3) Return On Equity (ROE) and Debt to Equity Ratio (DER) simultaneously have a positive and significant effect on Economic Value Added (EVA) at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang.
DOES ENTREPRENEURIAL KNOWLEDGE MATTER FOR EDUPRENEURSHIP BEHAVIOR IN TEACHER TRAINING STUDENTS? Puddin, Khafi; Dalimunthe, Muhammad Bukhori; Harahap, Lokot Muda; Rinaldi, Muammar; Prayogo, Rangga Restu; Panggabean, Fitri Yani
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.17939

Abstract

ABSTRACTThis study aims to analyze the construct of the edupreneurship model for teacher training students. Questionnaires were given to students enrolled in the teacher training program at the Faculty of Economics, Universitas Negeri Medan, with a sampling of 275 respondents and an analytical tool for testing the relationship between variables using PLS-SEM. The empirical results found that attitude towards entrepreneurial knowledge proved to have no positive and significant effect; social support for entrepreneurial knowledge is proven to have a positive and significant impact; Self-efficacy on entrepreneurial knowledge is proven to have a positive and significant impact; entrepreneurial knowledge on edupreneurship behavior is proven to have a positive and significant effect.ABSTRAKPenelitian ini bertujuan untuk menganalisis konstruk model edupreneurship pada mahasiswa keguruan. Kuesioner diberikan kepada mahasiswa program keguruan Fakultas Ekonomi di Universitas Negeri Medan dengan total sampel sebanyak 275 responden dan alat analisis untuk menguji hubungan antar variabel menggunakan PLS-SEM. Hasil empiris menemukan bahwa sikap terhadap pengetahuan kewirausahaan terbukti tidak berpengaruh positif dan signifikan; dukungan sosial terhadap pengetahuan kewirausahaan terbukti berpengaruh positif dan signifikan; Efikasi diri terhadap pengetahuan kewirausahaan terbukti berpengaruh positif dan signifikan; Pengetahuan kewirausahaan terhadap perilaku edupreneurship berpengaruh positif dan signifikan.
Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Karyawan Audi Elshinta Gading; Adek Wahyuni Safitri; Mutiara Ramadani; Sebrina Handayani; Fitri Yani Panggabean
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.25143

Abstract

This study aims to determine the effect of management control system on employee performance. Employee performance is an important aspect in achieving organizational goals. The method chosen uses quantitative, quantitative is a process for obtaining knowledge using numerical data as an analytical tool, data analysis techniques through the IBM SPSS statistical 23 program. t test research results, Management Control System (X) of 3.396, which is greater than the t table value of 1.98397, with a Significance value (Sig.) of 0.001 which is less than 0.05. Therefore, H0 is rejected and Ha is accepted, indicating that the Management Control System has a significant effect on Employee Performance. In this study, it was found that the calculated F value of 11.535> the F table value of 2.70 and the sig. value is 0.001 <0.05, so H0 is rejected and Ha is accepted, meaning that the Management Control System has a significant effect on Employee Performance. The management control system has a significant effect on employee performance. By providing structure, feedback, and motivation, this system can help employees reach their potential and contribute to the overall success of the organization.
Co-Authors , Oktarini Khamilah Siregar Abdul Aziz Suendar Nasution Adek Wahyuni Safitri Afifah Syahril Afriliyani, Intan Agus Tripriyono Ainiel Riany Putri Aliyah, Dini Rahma Ananda, Fadia Andalkris Yuliasih Laia Aprilia, Fista Lindu Aprilia, Imelda Aprinawati, Aprinawati Arlangga, Muhammad Brilliant Arman Jaya Ndruru Arwenda Sardi Malau Ashara Putri Asianna Martini Simarmata Audi Elshinta Gading Aulia Rahman Mehaga Sembiring Aully Yullah Aurora, Titania Azlin, Nuraini Bangun Napitupulu Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bebi Delpriman Gulo Delani, Maisya Destari Nurlaila Damanik Desya Sandayanti Dina Adelia Dirga Purnama Elisabeth Nainggolan Elsa Nasution Esra Yanti Sibarani Fahluzi, M G Fathonah Azzahra Fiqri Haikal Grace, Shania Gracia Lavenia Tampubolon Gulo, Meiman Kristian Putra Gunawan Syahputra Siburian Hendri Hendri Hermansyah Hermansyah Hilma Harmen Ika Devi Perwitasari Ika Devi Perwitasari Irawan Irza Faridz Muhammad Izzati, Dina Jodi Hendrawan Jodi Hendrawan Kania, Sherly Indah Khafi Puddin, Khafi Khairani Agustin Khairani Agustin Khairani, Annisa Khairiah, Annisa Khoiri Lutfhi, Muhammad Lapian, Inez Adelia Larasati Laura Magdalena Leon Reynold Pakpahan Liza Seftina Lokot Muda Harahap, Lokot Muda M. G. Gahluzi Maimunah Siregar Marlina Marlina marshanda Meilany Angreni Miftahurrahmah Sinaga Muammar Rinaldi Muhammad Andi Abdillah Triono Muhammad Bukhori Dalimunthe Muhammad Raihansyah Muhammad Rinaldi Muhammad Rinaldi Mutiara Ramadani Nabila Syaharani Nainggolan, Elisabeth Natasha, Natasha Nayma, Salshabilla Nia Pratiwi Lubis Nia Pratiwi Lubis Nina Andriani Nina Andriany Nasution Nina Andriany Nasution Nizamil Fadly Nofatrio Soarota Zebua Octavia, Melanie Padang, Ratnauli Pane, Yonson Pani Gunawan Pratama Panjaitan, Cristanti Purba, Seprianto Putri Utami Permata Sari Putri, Nadya Andhika Putri, Nayla Nurul Rafli Ramli Rahman, Febriani Nur Ramadhan, Puja Rizqy Rangga Restu Prayogo, Rangga Restu Raudah Zaimah Dalimunthe, Raudah Zaimah Ridho Al Khalik Nuari Rischa Herlina Nadapdap Rizka Handayani Rizky Chairuddin Sembiring Meliala Rosmala Dewi Rosmala Dewi Rossi Dearni Lingga Salsabilla, Echa Sari, Adila Saskia, Dwi Putri Sayyida Nabila Sebrina Handayani Silitonga, Juliarta Elisabeth Simanjuntak, Syaloom Lestari Simarmata, Asianna Martini Sindy Larasasti Sirait, Netty Julianti Siregar, Samuel P Sitepu, Ariyanta Maulana Siti Chairani Lubis Sitorus, Atikah Zuhra Sondang Lastiur Hutahean Sri Rejeki Sri Rezeki Sri Rezeki Suci Ramadhani Suharianto , Joko Sulistyani, Alfira Dwi Tampubolon, Merna Gletesya Tarigan, Marisa Tarves Tanjugo malau Valentine, Pricillia Deborah Widia Sri Kartika Sari Windi Larasati Yolanda, Nabila Yonson Pane Yudho Wibowo Zahrani, Vista Alisha Zul Sahyani Limbong