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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 Antusias Mahasiswa dalam Belajar Ekonomi Kreatif dalam Mengembangkan UMKM: Usaha Mikro Kecil Menengah Ginting, Della Aulia Br.; Samosir, Jelita Maria Christine; Nabillah, Rana; Lubis, Putri Kemala Dewi
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.218

Abstract

Students' enthusiasm for developing MSMEs is influenced by studying the creative economy. Therefore, it is important to study creative economics because it opens students' insight into the potential of creative economics and innovation. This research uses a qualitative paradigm. The research was conducted to find out what enthusiasm students have in learning creative economics in developing MSMEs (Micro Small and Medium Enterprises). We took this research through interviews using three questions to students who were or were already running MSMEs. From the questions included, more students are interested in creating MSMEs after studying the creative economy and student creativity and innovation can develop further after studying the creative economy.
The Role of the Financial Services Authority as a Strategic Partner for the Progress of the Indonesian Capital Market Lubis, Putri Kemala Dewi; Sitio, Fridayani M.; Tampubolon, Novia Christiani; Sinaga, Dewi Larasati; Hasibuan , Mhd Rifqi Farhan
Indonesian Journal of Banking and Financial Technology Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v2i2.8863

Abstract

The Indonesian capital market still faces several obstacles, including relatively low growth rates, limited access to finance, and significant financial risks. Financial services authorities can become strategic partners that encourage capital market growth and stability by innovating products and services, increasing financial access, and collaborating with other parties. This research uses a descriptive type of research with a literature review and reading sources related to the research collected using the literature review research method. This research aims to explore the role of financial services authorities as strategic partners in supporting the progress of the capital market in Indonesia. Based on various sources and theories, it can be concluded that as a supervisory authority, the OJK regulates and supervises institutional, prudential and sound aspects and carries out inspections of financial institutions to ensure that each financial institution is healthy and able to serve the public interest. OJK regulations apply to the issuance of operating permits for stock exchanges, clearing and guarantee institutions, investment fund custodians and settlement agents, securities companies, investment advisors, securities bureaus and other legal entities. OJK also collaborates with various related parties, including educational institutions, the financial industry and the government, to encourage innovation in the Indonesian capital market. The impact of this OJK partnership can help mitigate community losses due to errors by capital market players.
Analisis Kinerja Keuangan Anggaran Pendapatan dan Belanja Daerah Kota Medan Lubis, Putri Kemala Dewi; Handayani, Lily; Hidayah, Nurika Fahqna
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.449

Abstract

This study aims to evaluate the performance of the Medan city budget for the 2016-2020 period in terms of spending variance, shopping growth, shopping harmony, shopping efficiency and regional spending to GRDP. This research uses descriptive research with a case study approach because this research seeks to reveal cases, describe and then interpret them by utilizing data based on numbers. The results showed that the budget performance of the Medan City government was generally said to be good. This can be seen from (a) Shopping Variance with an average of 78%, (b) Shopping Growth with an average of 2%, (c) Expenditure Per function realized 92.69%, Operating Expenditure with an average of 39%, Capital Expenditure with an average of 27%, Direct Expenditure with an average of 81% and Indirect Expenditure with an average of 49%, Regional Expenditure Efficiency showing an average of below 100% which is 78%, and Expenditure on GRDP with an average of 3%.
PENGARUH UKURAN PERUSAHAAN, RISIKO PERUSAHAAN, INTENSITAS MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP PENERAPAN KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Periode 2019 -2021) Jesica, Jesica; Manik, Ester Tiorida Br; Rasyikah, Filza; Rahmi, Namira Ufrida; Lubis, Putri Kemala Dewi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i3.877

Abstract

This research investigates how accounting conservatism in BEI manufacturing companies from 2019 to 2021 is impacted by size, risk, capital intensity and ownership structure. Over 3 years, 78 companies were selected using the purposive sampling method. This 2019-2021 research was carried out using SPSS, and multiple linear regression, descriptive tests, classical assumptions, multiple linear regression, F test, T test, and coefficient of determination. This research also found that company size, risk, capital intensity and ownership structure have an impact on accounting conservatism in manufacturing companies on the IDX.
Analisis Pengaruh Belanja Pegawai, Belanja Barang dan Jasa, dan Belanja Modal Terhadap Pertumbuhan Ekonomi Mawaddah, Nadiyah; Lubis, Putri Kemala Dewi; Fadly, Rizky; Adriansyah, Teguh; Ramadhan, Wahyudi
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 12 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12542663

Abstract

Case Study: North Sumatra GRDP (2008-2022). Purpose of the study is to show the impact of labor costs, goods and services costs, and capital costs on the GDP growth rate of North Sumatra province in 2008-2022. The variables used in this study are gross domestic product (GDP) as the dependent variable and labor costs, expenditure on goods and services and capital expenditure as independent variables. The data used in this study are secondary data obtained from the official websites of DPJK and North Sumatra Bureau of Statistics (BPS). The analysis technique used in this study is a multiple regression analysis model processed with evews version 9. Based on the obtained evaluation results, personnel costs, goods, services and capital investments affect the gross national product of North Sumatra.
Analisis Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus Terhadap Tingkat Kemiskinan di Sumatera Utara” Lubis, Putri Kemala Dewi; Sinaga, Hana Ema Nuela; Izza, Salsabillah Nurul; Siahaan, Triana; Simangunsong, Yuni Sari
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 12 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12556570

Abstract

The chosen research approach involves the description method, utilizing secondary data (time series) gathered from the North Sumatra Central Statistics Agency. To gather information, a documentation and literature study is conducted, adopting a quantitative approach. The analysis employs a multiple linear regression model, executed through the eviews program, to assess the influence of General Allocation Funds, Special Allocation Funds, and Regional Original Income on poverty in North Sumatra. This implies that an increase in general allocation funds is associated with a substantial decrease in the poverty level. On the other hand, Special Allocation Funds demonstrate a positive but insignificant effect on poverty. In essence, an augmentation in special location funds is linked to an increase in the poverty level, albeit not to a significant extent.It is crucial to emphasize that the positive influence of Original Regional Income on poverty underscores a potential challenge in economic development efforts. While an increase in local income may be anticipated, the simultaneous rise in poverty levels necessitates a closer examination of the dynamics at play. This could involve exploring factors such as income distribution, employment opportunities, and the effectiveness of poverty alleviation programs. The inverse relationship observed between General Allocation Funds and poverty suggests that allocating resources through this channel has a tangible impact on reducing poverty. Policymakers and stakeholders could benefit from this insight by considering strategies that optimize the allocation of general funds to address poverty-related issues more effectively. Additionally, the insignificant effect of Special Allocation Funds on poverty warrants a nuanced approach. While their positive influence is acknowledged, the lack of statistical significance necessitates a careful evaluation of the factors contributing to this phenomenon.
EFEKTIVITAS PEMBELAJRAN BERBASIS PROYEK (PROJECT BASED LEARNING) TERHADAP HASIL BELAJAR MATA KULIAH EKONOMI KREATIF Lubis, Putri Kemala Dewi; Revita Yuni; Khairani Alawiyah Matondang
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09 No. 04, Desember 2024.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i04.19290

Abstract

The curriculum applied in the Bachelor of Economics Education study program at Medan State University uses the concept of Independent Learning with an output-oriented approach or Outcome-Based Education (OBE). In this output-based approach, results in the form of knowledge and skills must be measurable concretely. To achieve optimal measurement results, it is necessary to apply a project-based learning model that is in accordance with OBE principles in the study program. This OBE-based PJBL model is expected to be able to improve students' abilities as reflected in the achievement of their learning outcomes. This research uses research and development (R&D) methods, with a development model adapted from the ADDIE model. Based on the research results, 96.7% of students got an A grade, while 3.3% got an E grade. This shows that the PjBL model is very effective in improving student learning outcomes, especially in Creative Economy courses.
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS APLIKASI SISKEUDES DI KANTOR DESA KOLAM Manalu, Maria Elpida; Handani, Tia; Lubis, Putri Kemala Dewi; Irfansyah, Fadhil
Jurnal Intelek Insan Cendikia Vol. 1 No. 4 (2024): JUNI 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penerapan Standar Akuntansi Pemerintahan Berdasarkan PP No 71 Tahun 2010 yang mengatur tentang penggunaan akuntansi basis akrual dalam penyajian laporan keuangan. Untuk memudahkan pemerintah dalam menyajikan laporan keuangan, Badan Pengawasan Keuangan dan Pembangunan (BPKP) serta Ditjen Bina Pemerintahan Desa Kementerian Dalam Negeri mengembangkan aplikasi Sistem Keuangan Desa (SISKEUDES). Aplikasi Sistem Keuangan Desa (SISKEUDES) merupakan suatu aplikasi yang bertujuan untuk meningkatkan kualitas tata kelola keuangan pemerintah desa. Tujuan penelitian ini adalah untuk mengetahui penerapan Standar Akuntansi Pemerintahan berbasis aplikasi SISKEUDES dan apa saja kendala atau hambatan dalam pelaksanaannya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa dengan penerapan aplikasi SISKEUDES, pegawai mampu menyelesaikan laporan keuangan dengan lebih cepat, dan terstruktur. Adapun hambatan yang mungkin dihadapi adalah kesalahan input, hal tersebut dapat diatasi dengan melakukan evaluasi kinerja.
PENERAPAN SISTEM AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA LAPORAN KEUANGAN SEKTOR PUBLIK Fitrah Maya sari H; Azmi, Nurul; Lubis, Putri Kemala Dewi; Septian, Yan
Jurnal Intelek Insan Cendikia Vol. 1 No. 4 (2024): JUNI 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Sektor Akuntansi Publik Berbasis Akrual adalah Sektor Akuntansi Sektor Publik yang mengakui pendapatan, beban, aset, utang, dan ekuitas dalam pelaporan finansial berbasis akrual, serta mengakui pendapatan, belanja dan pembiayaan dalam pelaporan pelaksanaan anggaran berdasarkan basis yang ditetapkan dalam APBD. Basis akrual adalah basis akuntansi yang mengakui pengaruh transaksi dan peristiwa lainnya pada saat transaksi dan peristiwa itu terjadi, tanpa memperhatikan saat kas atau setara kas diterima atau dibayar. Manfaat dari basis akrual ini adalah memberikan gambaran yang utuh atas posisi keuangan pemerintah, menyajikan informasi yang sebenarnya mengenai hak dan kewajiban pemerintah, dan bermanfaat dalam mengevaluasi kinerja pemerintah terkait biaya jasa layanan, efisiensi dan pencapaian tujuan.Sesuai dengan Undang-Undang No 15 Tahun 2004 tentang Pemeriksaan dan Pengelolaan Tanggung Jawab Keuangan Negara diketahui bahwa kriteria pemberian opini laporan keuangan oleh BPK adalah: Kesesuaian dengan Standar Akuntansi Pemerintah, Kecukupan Pengungkapan (Adequate Disclosure), Kepatuhan terhadap Peraturan Perundang-undangan, dan Efektiitas Sistem Pengendalian Intern.
PERAN PENGUKURAN KINERJA SEKTOR PUBLIK DALAM MEWUJUDKAN GOOD GOVERNANCE Nainggolan, Icha Riska Gloria; Lubis, Putri Kemala Dewi; Benediktus, Rafael; Simanjuntak, Yosua
Jurnal Intelek Insan Cendikia Vol. 1 No. 4 (2024): JUNI 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Di era globalisasi dan desentralisasi saat ini, tuntutan terhadap akuntabilitas dan transparansi sektor publik semakin meningkat. Penelitian ini bertujuan untuk menganalisis peran pengukuran kinerja sektor publik dalam mewujudkan good governance, mengidentifikasi tantangan yang dihadapi dalam pengukuran kinerja sektor publik, dan merumuskan rekomendasi untuk mengatasi tantangan tersebut. Jenis penelitian yang digunakan yaitu penelitian kepustakaan atau studi literatur dimana peneliti mengandalkan berbagai literatur untuk memperoleh data penelitian dan menggunakan pendekatan kualitatif karena data yang dihasilkan berupa kata atau deskripsi dengan data sekunder yaitu dokumentasi. Terdapat beberapa tantangan yang dihadapi dalam pengukuran kinerja sektor publik, yaitu kurangnya pemahaman tentang konsep pengukuran kinerja, kurangnya data dan informasi, kurangnya sumber daya manusia, dan kurangnya dukungan anggaran.
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