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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 Journal of Psychology and Instructions IKRA-ITH EKONOMIKA EKUITAS (Jurnal Ekonomi dan Keuangan) DIDAKTIKA : Jurnal Kependidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Community Development Journal: Jurnal Pengabdian Masyarakat 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) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Journal of Economics and Regional Science Economic Reviews Journal D'edukasi: Jurnal Pengabdian Masyarakat MES Management Journal Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya QISTINA: Jurnal Multidisiplin Indonesia 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) Journal of Law, Education and Business Journal of Management Accounting, Tax and Production ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Banking and Financial Technology (FINTECH) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Journal of Accounting Law Communication and Technology Jurnal Intelek Insan Cendikia Economic: Journal Economic and Business Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Management Education Social Sciences Information and Religion 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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Penerapan PPh Final Pasal 4 Ayat 2 pada Jasa Notaris : Studi Kasus Kantor Notaris kota Medan Sumatera Utara Lubis, Putri Kemala Dewi; Harahap, Evi Suryani; Fahrani, Meutia; Br. Ginting, Renata Olivia; Br. Kaban, Novita Sari
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15785

Abstract

This research focuses on the Medan City Notary Office, but the results of these findings can be used as a basis for further research in other regions in Indonesia. This research uses a qualitative approach with an in-depth case study method to analyze the application of Final Income Tax Article 4 Paragraph 2 to notary services at the Medan City Notary Office, North Sumatra. Final Income Tax (PPh) Article 4 Paragraph 2 is one of the tax collection mechanisms in Indonesia which is imposed on certain types of income. Data collection was carried out through in-depth interviews with notaries and office staff involved in the taxation process, as well as direct observation of tax administration and reporting activities. To ensure the validity of the data, triangulation was carried out by comparing the results of interviews, observations and related documents. This research focuses on how notary offices in Medan understand, implement and face challenges in implementing Final Income Tax Article 4 Paragraph 2. The results of the research show that the application of Final Income Tax Article 4 Paragraph 2 to notary services at the Medan City Notary Office has been carried out in accordance with tax regulations applicable
Pengaruh Return on Asset (ROA) dan Net Profit Margin (NPM) Terhadap Return Saham Periode 2010-2023 (Studi Pada PT. Indofood Sukses Makmur Tbk) Lubis, Putri Kemala Dewi; Br Sembiring, Graciela; Sidebang, Tamaria; Sakinah, Nur
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.18596

Abstract

Tujuan dari penelitian ini adalah untuk menilai efek pengembalian aset dan margin laba bersih pada pengembalian saham PT Indofood Sukes Makmur TBK dari 2010 hingga 2023. Metode kuantitatif dengan beberapa metode regresi linier digunakan. Data sekunder yang dianalisis berasal dari laporan keuangan tahunan perusahaan.Menurut hasil penelitian, ROA dan NPM berdampak positif dan signifikan pada return stock secara bersamaan dan secara terpisah. Dengan determination coefficient 90,6 persen, sebagian besar variasi dalam return stock dapat disebabkan oleh variabilitas ROA dan NPM. Dengan temuan ini, dapat disimpulkan bahwa profitabilitas perusahaan memainkan peran yang signifikan dalam menentukan return perusahaan. Oleh karena itu, ini dapat digunakan sebagai acuan bagi investor saat membuat keputusan investasi di pasar modal.
Strategi Pengembangan Pariwisata Halal Kota Medan dengan Mengoptimalkan Industri Kreatif Sayyidina, Sayyidina; Zahra, Karina; Purba, Enjel Elfrida; Lubis, Putri Kemala Dewi
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.191

Abstract

This research aims to determine the potential for halal tourism in the city of Medan, and look for creative industry development strategies that can be used in developing halal tourism in the city of Medan, especially in the Al-Mashun Grand Mosque Area. This research uses quantitative, qualitative descriptive analysis, and the analysis technique used is SWOT analysis. The research results show that the Al-Mashun Grand Mosque area is ready to become a halal tourist area in Medan. The Al-Mashun Grand Mosque area is supported by several creative industries such as culinary, fashion and malls which have complied with Halal tourism requirements such as the availability of a Halal Logo or certification, the availability of prayer and ablution rooms, clean toilets, appropriate waiter clothing. Strategy for product development in the area The Al-Mashun Grand Mosque is part of the awareness to maintain and maintain halal tourism. Even though the Al-Mashun Grand Mosque area is ready to become a halal tourist destination in Medan, it still needs support from the local government for halal certification because there are still restaurants and eating places in the area that do not have halal certification or logos and create halal tour packages to increase the number of tourists. Muslims to visit the Al-Mashun Grand Mosque area. The role of the community is also important in maintaining and maintaining the development of halal tourism in the Al-Mashun Grand Mosque area.
Analisis Peran Pemerintah sebagai Salah Satu Aktor Penggerak Ekonomi Kreatif di Sumatera Utara Sihombing, Josua Adrio; Manalu, Riris Hotma Roito; Manik, Elisabeth Fitryani; Lubis, Putri Kemala Dewi
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.200

Abstract

The creative economy plays a vital role in regional economic development, particularly in areas like North Sumatra. This study analyzes the government's role as one of the key actors in driving the creative economy in this region. The research method used is a qualitative descriptive approach with data collection techniques through content analysis and descriptive analysis from various sources such as books, journals, and related research. The results show that the government of North Sumatra has provided significant support through incentives, training, legal protection, and the development of a digital ecosystem for MSMEs and other creative economy sectors. This support is expected to enhance innovation, economic growth, and competitiveness at the regional level. Evaluating the effectiveness of government policies and stakeholder collaborations is crucial to ensure the positive impact of creative economy development efforts in North Sumatra.
Strategi Pengelolaan Ide dan Gagasan untuk UMKM Warung Bakso menuju Kesuksesan dalam Industri Kuliner Suhendra, Suhendra; Margaret, Natasia Theofani; Banjar, Yefoni Valentina; 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.v3i3.208

Abstract

This study aims to explore and analyze the strategy of managing ideas and ideas to increase profitability in Micro, Small and Medium Enterprises (MSMEs) meatball stalls. The method used for this research adopts a qualitative analysis approach and library research method. The data used in this research is secondary, which is obtained from books, journals, articles, and other sources relevant to the strategy of managing ideas and ideas in the culinary industry. The data collection technique is done by collecting reading material related to the problem under study. The results showed that Indonesian culinary MSMEs have a strong reputation and heritage, but are experiencing changes. To increase profitability and competitiveness, effective business planning and development strategies are essential. Business planning involves analyzing the industry, customers, and competitors, and identifying short- and long-term goals. Business development involves identifying opportunities, formulating business alternatives, selecting the best, implementing and evaluating. Idea and idea management strategies such as operational cost management, setting the right pricing policy, and improving operational efficiency are necessary to increase profitability.
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.
Co-Authors Adli, Khairul Adriansyah, Teguh Afriadi, Roni Aini, Lathifah Akbar, M. Aldi Akbar, Muhammad Aldi Alisya, Jeane Allim, Syamsul Angkat, Febryanti Angkat, Yuliana Sari Anjani, Felora Arfan Ikhsan, Arfan Ariza, Dafa Aulia, Janisa Azzahra, Nabila Azzhara, Fatimah Banjar, Yefoni Valentina Banjarnahor, Yehezkiel Exaudi 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, Gina Ami Sefi Ginting, Renata Olivia Girsang, Fani Magdalena Gultom, Cindi Anjuani Gultom, Grace Amelia Margareth Gultom, Rona Hinirim Hamdani , M. Handani, Tia Handayani, Lily Hanum, Sophia Harahap, Evi Suryani Hasibuan , Mhd Rifqi Farhan Hasibuan, Mhd Rifqi Farhan Hasugian, Lola Alvita Hidayah, Nurika Fahqna Hidayat, Syahrijal Hutagaol, Mawar Lestari Hutapea, Dodi Hutasoit, Dedy Harianto Hutasoit, Era Sulastri I Manjo, Fitria Indriani, Selvi Irfansyah, Fadhil Irsyad, Ferozi Ramdana Izza, Salsabillah Nurul Jesica, Jesica Kartika, Anggi Aulia Khairani Alawiyah Matondang Kumala, Ratih Lingga, Rossi Dearni Lubis , Nela Permata Sari Lubis, Atika Atayarisah Lubis, Nazia Safira Lubis, Nela Permata Sari Lubis, Ros Juliana Lubis, Zackya Hayati Manalu , Christin Lince Natalia Manalu, Christin Lince Natalia Manalu, Maria Elpida Manalu, Riris Hotma Roito Manihuruk, Frido Evindey Manik, Anggun Paulina 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 Marpaung, Debora Tarigas Matondang, Khairani Alawiyah Mawaddah, Nadiyah Meiva, Alya Muhammad Bukhori Dalimunthe Muliani, Rizka Nababan, Fera Daniaty Nababan, Feryanto Nababan, Stevani Nabillah, Rana Naibaho, Angelina Rolas Olivia Naibaho, Hotmaria Silva Dewi Nainggolan, Icha Riska Gloria Nainggolan, Noubel Putra Namira Ufrida Rahmi Napitupulu, Venesia Delila A Novia Christiani Tampubolon Nur Sakinah Nurfitriana, Aulia Nurlianti, Sofiah Nurul Azmi, Nurul Oktania, Ainur Oktavia, Restania Padang, Nova Romadiyah Pakpahan, Grace Sari Adinda Panjaitan, Rohana Pasaribu, Anju Christina Pasaribu, Gita Nurhalizah Pasaribu, Julio Rikky S Pasaribu, Nurita Pasaribu, Rut Marina Pohan, Malvira Pratista, Alya Viecho Purba, Enjel Elfrida Purba, Erni Susilawati Putranta, Jeremi RAMADHAN, WAHYUDI Ramadhani, Mentari Rezeki Ramadhani, Nabila Rizki Rasyikah, Filza Revita Yuni Revita Yuni, Revita Rumapea, Maria Audina Runi, Naila Ananda Saajidah, Annisah Safira, Vivi Safitri, Laila Salsabilla, Jihan Salsabilla, Lia Samosir, Jelita Maria Christine Sapma, Putri Nidia Saputra, Firman Saputra, Zaki Edi Saragih, Jelin Rachel Stephoney Saragih, Lenti Susanna Saragih, Pia Lestari Sari, Arsiska Sari, Gustina Sayyidina, Sayyidina Sembiring, Febyana Sembiring, Nia Adelina Br Sembiring, Siska Octavianita Br Septian, Yan Siagian, Arnol Prabowo Siagian, Eny Juliana Siagian, Hesti Herawati Siagian, Putry Adelina Siagian, Rezeki Tua Siahaan, Leonardo Siahaan, Triana Sianturi, Putri Titin Sianturi, Tasya Gabriella Siboro, Hotman Siburian, Marshanda Sidebang, Tamaria Sigiro, Ria Agustina Sihite, Eka Grisanna Sihombing, Amelia Shanna Adrave Sihombing, Josua Adrio Sihombing, Krista Bella Sihombing, Nia Angelia Sihombing, Octavianty Sihombing, Theresia Enjel Octavia Silaban, Harrington Silaban, Harrington B. Silaban, Krisnawati Silaban, Putri Sari MJ Silaban, Sharma Juliana Silaban, Trivena Kezia Silalahi, Hanna Hotmian Br Silfani, Dwi Simangunsong, Yuni Sari Simanjuntak, Lola Vitaloka Simanjuntak, Yosua Simanungkalit, Jesica Septi Leony Simarmata, Kristin Margaretha Simarmata, Sovia Elphani Simatupung, Simeon Adrian Simbolon, Nur Aini Sinaga, Dewi Larasati Sinaga, Enwanda Nia Monika Br Sinaga, Hana Ema Nuela Sinaga, Lamtiar Sinaga, Sasmi Ebigiel Sinambela, Rut Afentina Sintia, Iin Sinurat, Nurlia Aprianti Sipahutar, Kevin Andre Sipayung, Tri Febriani Sirait, Nursaidah Fitriyani Siregar, Abed Nego Siregar, Boy Mangasi Tua Sitanggang, Novita Hotma Uli Siti, Siti Khofifah Hanif Sitio, Fridayani M. Sitompul, Ester Sitorus, Annisa Mardiah Sitorus, Feri Sahputra Sitorus, Melody Sitorus, Silvi Aulia Situmorang, Cheresentia Situmorang, Eva Juli Yanti Situmorang, Frandika Situmorang, Rachel Meylani Sriyani, Tinti Sugara, Wira Hadi Suharianto , Joko Suhendra Suhendra Suhendra Sumarno Sumarno Syahbana, Eza Syahrani, Desi Syaputra, Iqbal Tambunan, Laura Magdalena Tambunan, Laura, Magdalena Tampubolon, Novia Christiani Tanjung, Ali Asdon Tarigan, Desry Rasmita Tarigan, Riyani Tarigan, Sri Wulandari Br Thohiri, Roza Tinambunan, Fitry Ulinda Tiolina Evi Tobing, Monalisa L. Ujung, Syaqinah Wardana, Vidia Waruwu, Putri Wulan Anjelina Yani, Tuti Zahar, Muhamad Abdul Zahra, Karina Zahrah, Luthfiyah