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All Journal Niagawan Jurnal Promosi Pendidikan Ekonomi Pendas : Jurnah Ilmiah Pendidikan Dasar Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENDIDIKAN TAMBUSAI DIDAKTIKA : Jurnal Kependidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Ilmiah Wahana Pendidikan JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan International Journal of Education, Social Studies, And Management (IJESSM) Journal of Economics and Regional Science Economic Reviews Journal MES Management Journal Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) TOFEDU: The Future of Education Journal Journal of Law, Education and Business Journal of Management Accounting, Tax and Production Indonesian Journal of Banking and Financial Technology (FINTECH) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Accounting Law Communication and Technology Jurnal Intelek Insan Cendikia Economic: Journal Economic and Business Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi As-Syirkah: Islamic Economic & Financial Journal Journal of Business Inflation Management and Accounting
Lubis, Putri Kemala Dewi
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Analisis Kelayakan Bisnis Toko Sola Pancing Lubis, Putri Kemala Dewi; Tinambunan, Fitry Ulinda; Manurung, Eka Valentina; Siagian, Eny Juliana
Journal of Business Inflation Management and Accounting Vol 2, No 1 (2025): Januari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i1.4520

Abstract

A business feasibility study is an important step in determining the potential success of a business, including a shop. This article analyses various aspects that affect the operation and profitability of such businesses, including legal, marketing, and financial aspects. In the legal aspect, the importance of licensing and regulatory compliance are identified as determinants of consumer confidence. In terms of marketing, strategies such as market segmentation, promotion, and strategic location selection can increase the attractiveness of stores to customers. Financial analyses were conducted by assessing revenue, costs, profitability, as well as liquidity and solvency ratios to gauge profit potential. The results of the analysis show that this grocery store has a great opportunity to grow if managed properly. In conclusion, a comprehensive feasibility study is essential to ensure long-term success in business.
Studi Kelayakan Bisnis: Analisis Kelayakan Usaha Café Kedai Kopi Juang dari Aspek Perpajakan Sipahutar, Kevin Andre; Girsang, Fani Magdalena; Siagian, Rezeki Tua; Lubis, Putri Kemala Dewi
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

Penelitian ini mengkaji aspek perpajakan pada Usaha Mikro, Kecil, dan Menengah (UMKM), dengan fokus pada Kedai Kopi Juang. Meskipun UMKM memainkan peran krusial dalam pertumbuhan ekonomi, pemahaman dan kepatuhan perpajakan sering kali menjadi tantangan bagi pelaku usaha kecil. Penelitian ini bertujuan untuk mengidentifikasi tingkat pemahaman dan kepatuhan perpajakan di kalangan UMKM, mengevaluasi implementasi kebijakan insentif pajak pemerintah, serta menganalisis faktor-faktor yang mempengaruhi kepatuhan perpajakan. Dalam penelitian ini, Kedai Kopi Juang dijadikan objek studi dengan mengumpulkan data melalui wawancara dan observasi. Temuan lapangan menunjukkan bahwa Kedai Kopi Juang tidak membayar pajak dan belum memiliki Nomor Pokok Wajib Pajak (NPWP). Analisis pajak melibatkan Pajak Penghasilan (PPh) final UMKM, PPh Pasal 21, dan Pajak Restoran (PB 1). Hasil penelitian menunjukkan bahwa Kedai Kopi Juang tidak wajib membayar PPh final UMKM karena peredaran bruto tahunan mereka masih di bawah batas omzet maksimal. PPh Pasal 21 juga tidak berlaku untuk manajer dan pekerja tetap karena pendapatan mereka berada di bawah Penghasilan Tidak Kena Pajak (PTKP). Meskipun demikian, terdapat pelanggaran terkait pajak restoran (PB 1), di mana Kedai Kopi Juang tidak membayar PPN dan PB 1 sesuai peraturan.
Pengaruh Upah Minimum Regional dan Indeks Pembangunan Manusia Terhadap Penyerapan Tenaga Kerja di Sumatera Utara Tahun 2008-2022 Angkat, Febryanti; Nainggolan, Noubel Putra; Tanjung, Ali Asdon; Lubis, Putri Kemala Dewi
Journal of Accounting Law Communication and Technology Vol 1, No 2 (2024): Juli 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v1i2.2587

Abstract

Penelitian ini bertujuan untuk menilai pengaruh Upah Minimum Regional (UMR) dan Indeks Pembangunan Manusia (IPM) terhadap Tingkat Penyerapan Tenaga Kerja di Provinsi Sumatera Utara dalam periode 2008-2022. Dengan menggunakan pendekatan kuantitatif melalui metode analisis kuadrat terkecil (Ordinary Least Square - OLS) serta data sekunder deret waktu dari Badan Pusat Statistik (BPS), hasil penelitian menunjukkan bahwa Variabel UMR berpengaruh positif dan signifikan terhadap Tingkat Penyerapan Tenaga Kerja. Sementara itu, Variabel IPM menunjukkan pengaruh positif namun tidak signifikan terhadap Tingkat Penyerapan Tenaga Kerja. Secara keseluruhan, UMR dan IPM bersama-sama berkontribusi sebesar 82% terhadap Tingkat Penyerapan Tenaga Kerja di Provinsi Sumatera Utara.
Pengaruh Penggunaan Teknologi Informasi dan Game Online Terhadap Minat Belajar dengan Kebiasaan Belajar Sebagai Variabel Intervening Siswa Kelas 11 SMA Negeri 13 Medan Siregar, Boy Mangasi Tua; Lubis, Putri Kemala Dewi
Indonesian Research Journal on Education Vol. 4 No. 3 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i3.826

Abstract

Tujuan dari penelitian ini adalah untuk menguji, dengan menggunakan kebiasaan belajar sebagai variabel intervening, pengaruh permainan daring dan penggunaan teknologi terhadap minat belajar siswa kelas 11 di SMA Negeri 13 Medan selama tahun ajaran 2022–2023. Penelitian ini, yang melibatkan 121 individu, menggunakan metodologi kuantitatif. Penilaian validitas dan reliabilitas data digabungkan dengan uji asumsi konvensional (heteroskedastisitas, multikolinearitas, dan kenormalan) dan pengujian hipotesis (uji-t dan koefisien determinasi). Temuan menunjukkan bahwa: Kebiasaan belajar siswa dipengaruhi secara positif dan signifikan oleh penggunaan teknologi informasi; kebiasaan belajar mereka dipengaruhi secara positif dan signifikan oleh bermain gim daring; Minat belajar siswa dipengaruhi secara positif dan dramatis oleh penggunaan teknologi informasi dan gim daring melalui Minat belajar siswa dipengaruhi secara positif dan signifikan oleh kebiasaan belajar sebagai variabel intervening dan kebiasaan belajar sebagai variabel independen. Kesimpulannya, dengan meningkatkan kebiasaan belajar mereka, siswa mungkin menjadi lebih tertarik pada apa yang mereka pelajari melalui penggunaan teknologi informasi dan gim daring.
Dinamika Pasar Modal Indonesia: Perjalanan Selama dan Pasca Pandemi Dianita, Ami; Tinambunan, Fitry Ulinda; Lubis, Nazia Safira; Lingga, Rossi Dearni; Lubis, Putri Kemala Dewi
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Krisis multi-dimensi akibat pandemi Covid-19 muncul dengan cepat dan mengekspos kerapuhan berbagai negara di berbagai sektor. Dalam sektor kesehatan, pandemi ini menyoroti kekurangan dan ketidakmerataan fasilitas kesehatan di banyak negara, termasuk Amerika Serikat dan Italia, yang sebelumnya dianggap maju dalam fasilitas kesehatan publik. Di bidang ekonomi, krisis yang dipicu oleh pandemi Covid-19 telah mengakibatkan kontraksi dalam perekonomian global. Institusi keuangan dunia memperkirakan bahwa pandemi Covid-19 akan menyebabkan kontraksi ekonomi dunia antara -2,0% hingga 2,8% pada tahun 2020, dibandingkan dengan pertumbuhan rata-rata sebesar 2,9% pada tahun 2019. Pada saat yang sama, pandemi Covid-19 juga diharapkan akan mengurangi aliran perdagangan dan investasi global hingga 30%, sambil meningkatkan volatilitas pasar keuangan dunia hingga 215%. Penelitian ini akan membahas aktivitas pasar modal Indonesia selama dan setelah era pandemi. Metode penelitian yang digunakan adalah kualitatif karena hanya mendeskripsikan situasi atau peristiwa tanpa mencari hubungan, menguji hipotesis, atau membuat prediksi. Hasil penelitian menunjukkan bahwa kinerja Pasar Modal Indonesia pada tahun 2021 menunjukkan kinerja yang stabil dan meningkat, yang tercermin dalam stabilitas pasar, aktivitas perdagangan, jumlah penghimpunan dana, dan jumlah investor ritel yang mencapai rekor tertinggi.
Pengaruh Pajak Daaerah dan Retribusi terhadap Pendapatan Asli Daerah Kabupaten Dairi Br Barus, Agnes Avenia; Elfrida Purba, Enjel; Lubis, Putri Kemala Dewi; I Manjo, Fitria
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1113

Abstract

The aim of this research is to analyze the influence of regional levies and regional taxes simultaneously and partially on local original income in Dairi Regency for the period 2012-2021. The sample for this research is data on Regional Taxes, Regional Levy and data on Original Regional Income in Dairi Regency for the period of time 2012-2021. The sampling technique used is the saturated sampling method, namely determining the sample with the entire population used as the research sample. The data analysis technique used in this research is multiple linear regression. The research results show that partially regional taxes have a significant effect on Original Income Dairi Regency area, and regional levies do not have a significant influence on Dairi Regency's original regional income. Simultaneously or together, regional taxes and regional levies have an influence on Dairi Regency's Original Regional Income
Pengaruh Implementasi Anggaran Berbasis Kinerja terhadap Peningkatan Kinerja Pegawai Badan Usaha Milik Negara: Studi Kasus Pada Perusahaan Listrik Negara (PLN) Ranting Dolok Sanggul Lubis, Putri Kemala Dewi; Nurfitriana, Aulia; Silaban, Sharma Juliana; Hanum, Sophia; Sriyani, Tinti
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 1 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/7va0xp60

Abstract

In this research, the implementation of performance-based budgeting has a positive and significant impact on improving the performance of State-Owned Enterprises (BUMN) employees. The research method used is quantitative with a population of 51 employees and a sample of 25 people selected through purposive sampling. The results of the validity test show that all measuring instrument items on the variables of performance-based budget implementation and improving the performance of BUMN employees are valid. Apart from that, the data in this study is normally distributed and there is no heteroscedasticity in the regression model. The results of the regression coefficient test show that the implementation of performance-based budgeting has a positive effect on improving the performance of BUMN employees.  
Analisis Realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kota Medan Lubis, Putri Kemala Dewi; Sinaga, Enwanda Nia Monika Br; Effendi, Dicky; Daniel, Hwan; Sintia, Iin
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 1 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/ykjs2y68

Abstract

This research aims to determine the Realization of the Regional Revenue and Expenditure Budget of the Medan City Government FY 2017-2021. This research uses a qualitative approach using Medan City Regional Income and Expenditure data 2017-2021. From the results of the discussion, it was found that the realization of Medan City's regional income still had not reached the set target, with the realization percentage below 100% during that period. The COVID-19 pandemic had a significant impact on regional income, especially in 2020, which caused a decrease in Original Regional Income and transfer income. Realization of Medan City regional spending tends to be below the budgeted budget, although there was an increase in 2019 and a decrease in 2020 due to the handling of the pandemic. Direct and indirect spending reflects the policies and strategies of the Medan City government in facing various challenges, especially related to handling the pandemic.
Peran dan Kontribusi Pajak Reklame terhadap Pendapatan Asli Daerah Kabupaten Asahan Lubis, Putri Kemala Dewi; Suhendra; Manik, Elisabeth Fitryany; Zahar, Muhamad Abdul
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 2 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/28d2my80

Abstract

Advertisement tax makes a significant contribution to increasing Asahan Regency's original regional income. Therefore, this research aims to discuss in depth the role of advertising tax on Original Regional Income in Asahan Regency and identify its potential impact on development and progress of the local area. The method used in this research uses quantitative descriptive research methods. The type of data used in this research is secondary data originating from the Central Statistics Agency (BPS) in the period 2016 to 2020 regarding the realization of regional tax revenues and the realization of Regional Original Income (PAD) revenues in Asahan Regency. The results of data analysis show that the role and contribution of advertising tax is very lacking in Asahan Regency's Original Regional Income (PAD). It can be seen from the contribution figures, namely in 2016 it was 2.06%, in 2017 it was 1.86%, in 2018 it increased by 2.30%, in 2019 it was 1.81%, and in 2020 it was 0.30%.
Analisis Penerimaan Pajak dan Retribusi Kota Medan Serta Hubungannya dengan Pelayanan Publik di Kota Medan dalam Meningkatakan Taraf Hidup Masyaratkat Kota Medan dari Segi Ekonomi Purba, Erni Susilawati; Simarmata, Kristin Margaretha; Nurlianti, Sofiah; Lubis, Putri Kemala Dewi
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 2 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/ce038x32

Abstract

The aim of this research is to determine and analyze the growth of PAD (Regional Original Income) in Medan City at the Medan City Regional Tax and Levy Management Agency and to determine the influence of Tax and Levy Revenue on Public Services in Medan City. This research uses a descriptive single case study approach, which aims to collect, compile, classify and interpret data to provide an accurate picture of the nature of individuals, groups, conditions and symptoms in a society. Research results from the Regional Tax and Levy Management Agency for Medan City, the Ministry of Finance, and literature studies show that tax and levy revenue in Medan City has not reached the target for the last three periods. Public services in Medan City have experienced a significant decline, influenced by poor budget factors in revenue and allocation, as seen from the decline in Regional Original Income (PAD) over the last three years.  
Co-Authors Adli, Khairul Adriansyah, Teguh Aini, Lathifah Akbar, M. Aldi Akbar, Muhammad Aldi Alisya, Jeane Allim, Syamsul Angkat, Febryanti Ariza, Dafa Aulia, Janisa Azzahra, Nabila Azzhara, Fatimah Banjar, Yefoni Valentina Bara, Pricilla Ribka Clemen Batu Bara, Radja Marihat Benediktus, Rafael Br Barus, Agnes Avenia Br Perangin-Angin, Sindy Mariani Br Sembiring, Graciela Br Sihotang, Santi Apriani Br. Ginting, Renata Olivia Br. Kaban, Novita Sari Chindya, Putri Daniel, Hwan Dianita, Ami Effendi, Dicky Elfrida Purba, Enjel Elita Daulay, Nur Asri Endang Endang, Endang Fadly, Rizky Fahrani, Meutia Fayza, Salsabila Febrianti, Gita Fitrah Maya sari H Gaol, Olivia Kristin Lumban Ginting, Della Aulia Br. Ginting, Elrisa Marsanda Br Ginting, Renata Olivia Girsang, Fani Magdalena Gultom, Grace Amelia Margareth Gultom, Rona Hinirim Hamdani , M. Handani, Tia Handayani, Lily Hanum, Sophia Harahap, Evi Suryani Hasibuan , Mhd Rifqi Farhan Hasugian, Lola Alvita Hidayah, Nurika Fahqna Hidayat, Afdhal Hutasoit, Dedy Harianto I Manjo, Fitria Indriani, Selvi Irfansyah, Fadhil Irsyad, Ferozi Ramdana Izza, Salsabillah Nurul Jesica, Jesica Kartika, Anggi Aulia Khairani Alawiyah Matondang Khairun Nisa Lingga, Rossi Dearni Lubis , Nela Permata Sari Lubis, Atika Atayarisah Lubis, Nazia Safira Lubis, Ros Juliana Manalu , Christin Lince Natalia Manalu, Maria Elpida Manalu, Riris Hotma Roito Manihuruk, Frido Evindey Manik, Elisabeth Fitryani Manik, Elisabeth Fitryany Manik, Ester Tiorida Br Manik, Gia Cinta Saria Manurung, Eka Valentina Manurung, Tasya Amelia Marbun, Jonatan Margaret, Natasia Theofani Matondang, Khairani Alawiyah Mawaddah, Nadiyah Meiva, Alya Miftahul Jannah Muliani, Rizka Nababan, Fera Daniaty Nababan, Feryanto Nabillah, Rana Naibaho, Angelina Rolas Olivia Naibaho, Hotmaria Silva Dewi Nainggolan, Icha Riska Gloria Nainggolan, Noubel Putra Namira Ufrida Rahmi Napitupulu, Venesia Delila A Nur Sakinah Nurfitriana, Aulia Nurlianti, Sofiah Nurul Azmi, Nurul Oktania, Ainur Padang, Nova Romadiyah Panjaitan, Rohana Pasaribu, Anju Christina Pasaribu, Gita Nurhalizah Pasaribu, Julio Rikky S Pasaribu, Nurita Pasaribu, Rut Marina Pohan, Malvira Pratista, Alya Viecho Pulungan, Irmayani Purba, Enjel Elfrida Purba, Erni Susilawati Putranta, Jeremi RAMADHAN, WAHYUDI Ramadhani, Mentari Rezeki Ramadhani, Nabila Rizki Rasyikah, Filza Revita Yuni Rumapea, Maria Audina Runi, Naila Ananda Saajidah, Annisah Safira, Vivi Samosir, Jelita Maria Christine Sapma, Putri Nidia Saputra, Firman Saputra, Zaki Edi Saragih, Jelin Rachel Stephoney Saragih, Lenti Susanna Sari, Arsiska Sari, Gustina Sayyidina, Sayyidina Sembiring, Siska Octavianita Br Septian, Yan Siagian, Arnol Prabowo Siagian, Eny Juliana Siagian, Putry Adelina Siagian, Rezeki Tua Siahaan, Leonardo Siahaan, Triana Sianturi, Putri Titin Sianturi, Tasya Gabriella Siboro, Hotman Sidebang, Tamaria Sihombing, Briliant Kosu Raja Mora Sihombing, Josua Adrio Sihombing, Krista Bella Sihombing, Nia Angelia Sihombing, Theresia Enjel Octavia Silaban, Krisnawati Silaban, Sharma Juliana Silalahi, Hanna Hotmian Br Silfani, Dwi Simangunsong, Yuni Sari Simanjuntak, Lola Vitaloka Simanjuntak, Yosua Simanungkalit, Jesica Septi Leony Simarmata, Kristin Margaretha Simatupung, Simeon Adrian Simbolon, Nur Aini Sinaga, Dewi Larasati Sinaga, Enwanda Nia Monika Br Sinaga, Hana Ema Nuela Sinaga, Sasmi Ebigiel Sinambela, Rut Afentina Sintia, Iin Sinurat, Nurlia Aprianti Sipahutar, Kevin Andre Siregar, Boy Mangasi Tua Siregar, Christian Rafael Sitanggang, Novita Hotma Uli Sitio, Fridayani M. Sitorus, Annisa Mardiah Sitorus, Feri Sahputra Sitorus, Melody Sitorus, Silvi Aulia Situmorang, Eva Juli Yanti Situmorang, Frandika Situmorang, Rachel Meylani Sriyani, Tinti Sugara, Wira Hadi Suhendra Suhendra Suhendra Syahbana, Eza Syahrani, Desi Tambunan, Laura Magdalena Tambunan, Laura, Magdalena Tampubolon, Novia Christiani Tanjung, Ali Asdon Tarigan, Desry Rasmita Tarigan, Riyani Tinambunan, Fitry Ulinda Tobing, Monalisa L. Ujung, Syaqinah Wardana, Vidia Waruwu, Putri Wulan Anjelina Yani, Tuti Zahar, Muhamad Abdul Zahra, Karina Zahrah, Luthfiyah