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Mika Debora Br Barus
Politeknik Pertanian Negeri Samarinda
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PENGARUH KARTU MEMBER TERHADAP PENINGKATAN OMSET PENJUALAN PT. PRIMAGRAPHIA DIGITAL PRINTING CABANG BOGOR Eka Tiarni Hutajulu; Puja Rizqi Ramadhan; Mika Debora Barus
Ensiklopedia Education Review Vol 4, No 1 (2022): Volume 4 No 1 April 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v4i1.1307

Abstract

The purpose of writing this article is to determine the role of Member Cards in increasing Sales Turnover of PT. Primagraphia Digital Printinh Bogor Branch. Currently, financial difficulties make people wiser in using their finances, for example by choosing buy products eith bigger discounts, in general, many discounted are given to member card holders. This study focuses on how the benefits of ownership of member cards provided by the company for consumers in increasing salaes of PT. Primagraphia Digital Printing, especially in the Bogor branch. The methodology used is a qualitative research methodology.Keywords: Costumer Satisfaction, Discount, Member Card, and Sales Turnover. 
PENGGUNAAN SISTEM TEKNOLOGI INFORMASI DALAM LAYANAN KEUANGAN DAN AKUNTANSI PERUSAHAAN PT TELKOM INDONESIA (PERSERO) TBK DALAM KONDISI PANDEMI COVID-19 DI KOTA MEDAN Muhammad Rifandy Perwanto; Mika Debora BR Barus; Rahima Boru Purba
Ensiklopedia Education Review Vol 4, No 1 (2022): Volume 4 No 1 April 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v4i1.1382

Abstract

: In Indonesia, remote work and work outside the company is common nowadays. Almost all companies have to virtualize faster by delegating their employees to work remotely, facing many challenges that they must overcome in a short period of time.This study aims to determine the direction and impact of changes in the digitization of financial accounting processes related to the COVID-19 pandemic. The level of use of financial accounting programs in remote work and improvement of work organization, availability of internet platforms, identification of data security levels, definition of barriers that affect the boundaries of the digitization process and financial accounting programs that have been created. The study took part of 236 respondent-entrepreneur accounting. The survey considered 27 used. Related survey questions: software used in financial accounting companies, changes in use during the pandemic, ways to secure personal data, implementing remote work, barriers to making changes in financial accounting processes. Respondents' results showed that 78% of companies gave them online access to finance and accounting programs. More use public facilities (56%) than private facilities (44%). It should also be noted that in half of the cases studied, 76-100% of the employees of the surveyed companies received financial and accounting data online.Keywords: Information Technology Systems, corporate finance and accounting programs, the COVID-19 pandemic
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (KASUS: PT. ASTRA AGRO LESTARI, TBK. PT. SALIM IVOMAS PRATAMA, TBK. PT. AUSTINDO NUSANTARA JAYA, TBK. PT. SINAR MAS AGRO RESOURCES AND TECHNOLOGY, TBK. SERTA PT. SAWIT SUMBERMAS SARANA, TBK.) Febri Yanti Debora Malau; Soulthan Sadin Batubara; Mika Debora Barus
Ensiklopedia Education Review Vol 3, No 2 (2021): Volume 3 No. 2 Agustus 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i2.1303

Abstract

This research was designed to describe the results of financial ratio analysis of palm oil plantation companies listed on the Indonesia Stock Exchange, using liquidity ratios, solvency, activity and profitability. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) is PT. Astra Agro Lestari, Tbk., PT. Salim Ivomas Pratama, Tbk., PT. Austindo Nusantara Jaya, Tbk., PT. Sinar Mas Agro Resources and Technology, Tbk. and PT. Sawit Sumbermas Sarana, Tbk period 2018-2020. This study uses a descriptive method with a saturated sample. The results of this study showed that the liquidity ratio of 3 companies PT. Astra Agro Lestari, Tbk. (AALI), PT. Austindo Nusantara Jaya, Tbk. (ANJT) and PT. Sawit Sumbermas Sarana, Tbk (SSMS) is quite good. . When we view from the solvency ratio of PT. Sawit Sumbermas Sarana, Tbk (SSMS), is the lowest risk of corporate debt and considered the best. When viewed from the activity ratio with total asset turnover of PT Sinar Mas Agro Resources and Technology Tbk.(SMAR) better than other companies, which means it can manage its assets effectively in generating sales. When viewed from the profitability ratio PT Sinar Mas Agro Resources and Technology Tbk.(SMAR) can get much bigger profits than  other companies. With all these ratios, it can be said that PT Sinar Mas Agro Resources and Technology Tbk. (SMAR) has better financial performance than the other four palm oil companies.Keywords : Financial Performance, Financial Ratio, Financial Statements
ANALISIS TAX PLANNING ATAS RESTITUSI PAJAK PERTAMBAHAN NILAI (STUDI KASUS NINDYA PRANA KSO) Rivai Arvan RZ; Anggi Pratama Nasution; Mika Debora Barus
Ensiklopedia Education Review Vol 4, No 1 (2022): Volume 4 No 1 April 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v4i1.1314

Abstract

This study aims to determine the effort of tax planning for VAT refunds to minimize correction and penalty by the Tax Auditor. The research object used was Nindya Prana KSO and the method used in this study was descriptive with a qualitative approach by visiting companies directly and conducting observations, documentation, as well as direct interviews with company staff to ask for information. From the analysis it is known that Nindya Prana KSO conducts tax planning with the Taxation Law.Keywords: VAT Restitution, Tax Planning
ANALISIS PENGARUH LIKUDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FARMASI DI BEI Elbertina Manulang; Anggi Pratama; Mika Debora BR. Barus
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1371

Abstract

This study aims to determine and analyze the effect of liquidity and profitability and on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange. This type of research is causal associative. The population of this research is pharmaceutical companies listed on the Indonesia Stock Exchange from 2011 to 2020. The sampling method is census, so the number of samples used is 30 sample data. The data analysis method used multiple linear regression. The results show that profitability has a positive and partially significant effect on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, liquidity does not partially affect the value of the company, in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). profitability and liquidity simultaneously have a significant effect on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX).Keywords: Profitability, Liquidity, Firm Value.
Analysis Of The Influence Of Company Size And Corporate Governance Mechanism On Profit In Consumer Sector Manufacturing Companies Listed On The Indonesia Stock Exchange Diandra Soraya; Puja Rizqy Ramadhan; Mika Debora Br. Barus
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 4 No 3 (2022): Britain International of Humanities and Social Sciences, October
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v4i3.763

Abstract

The purpose of this research is to provide empirical evidence of the affect of firm’s size, and corporate governance mechanisms on earnings. Firms size was measure by natural logaritma of net sales, and corporate governance mechanisms were measure by three variabels (composition of independent board commisioner, audit quality were measure by industry specialize audit firm, and composition of audit committee). Earnings was measure by net profit. The population of this research is 36 companies in the manufacturing firms focusly consumntion sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from manufacturing companies’ financial statement for the period of 2018 to 2020. Based on purposive sampling method, there are 16 samples. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that firm size and composition of independent board commisioner have positive significant relationships with earnings and then simultaneously firm size and corporate governance mechanism have significant relationship with earning. Variable Auditors’ industry spesialization and composition of audit committee have no significant relationship with earnings.
Usage Effectiveness Analysis Direct Shopping Budget on Budget Based Performance at the District Office Helvetia Field Evi Apriani; Mika Debora; Puja Riqki Ramadhan
SIASAT Vol. 7 No. 4 (2022): Siasat Journal, October
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/siasat.v7i3.131

Abstract

This study aims to determine the effectiveness of the use of direct budgets in performance-based budgeting. The data taken in this study is an overview, at the district office of Medan Helvetia organizational structure and reports on the realization of regional revenue and expenditure budgets. Data collection techniques used are observation and interviews. The types of data used are qualitative and quantitative data. Sources of data used are primary data and secondary data. Data analysis using descriptive analysis techniques, namely collecting data according to the truth then the data is compiled, processed, and analyzed to provide an overview of existing problems, and the analysis of the realized effectiveness ratio is divided by the budget target multiplied by 100%. The results of the study show the effectiveness of using the 2021 direct expenditure budget for a performance-based budget of Rp. 8,783,038,738 or 80.77%, so that there is a budget difference of Rp.2,091,252,962. 77%. The effectiveness of the use of the direct expenditure budget on the performance-based budget in 2021 is Rp. 10,096,190,641 or 83.38%. So that there is a difference in the budget deficit of Rp. 2,013,072,359. The level of budget effectiveness criteria used in 2021 is only quite effective because the presentation of its achievements is 83.38%. 641 or 83.38%. So that there is a difference in the budget deficit of Rp. 2,013,072,359. The level of budget effectiveness criteria used in 2021 is only quite effective because the presentation of its achievements is 83.38%. 641 or 83.38%. So that there is a difference in the budget deficit of Rp. 2,013,072,359. The level of budget effectiveness criteria used in 2021 is only quite effective because the presentation of its achievements is 83.38%.
An Effect of Budget Participation and Information Asymetries Budgetary Slack Study at PT. Alfa Scorpio Gatot Subroto Medan Rut Masidas Sibarani; Mika Debora Br Barus; Puja Rizqy Ramadhan
SIASAT Vol. 7 No. 4 (2022): Siasat Journal, October
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/siasat.v7i4.135

Abstract

This study aims to determine the effect of budgetary participation on budgetary slack, the effect of information asymmetry on budgetary slack, the effect of budgetary participation and information asymmetry on budgetary slack at PT. ALFA SCORPII GATOT SUBROTO MEDAN. The object of research is the manager and staff of 32 people who are involved in budget preparation. The data collection method in this study used a questionnaire. The analysis technique used is multiple linear regression. The results of this study indicate that based on the results of the F test, it is known that budgetary participation and information asymmetry simultaneously have a significant effect on budgetary slack. Budget participation has a significant effect on budgetary slack. Information asymmetry has a significant effect on budgetary slack.
Pelatihan Pembuatan Makanan Sehat Berbahan Dasar Udang untuk Pemenuhan Gizi Keluarga di Kelurahan Sempaja Timur Adnan Putra Pratama; Mika Debora Br Barus; Andi Lisnawati; Elisa Ginsel Popang
Poltanesa Vol 23 No 2 (2022): Desember 2022
Publisher : P2M Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v23i2.1770

Abstract

Masalah sumberdaya manusia menjadi perhatian pemerintah saat ini utamanya dalam pemenuhan kebutuhan gizi. Makanan menjadi salah satu aspek penting dalam penentuan gizi di masyarakat akan tetapi tingkat kesadaran masyarakat akan pentingnya pemenuhan gizi keluarga masih minim. Semakin banyak beredar makanan cepat saji yang dengan kandungan kalori tinggi semakin membuat masyarakat abai akan pentingnya makanan sehat dan bergizi. Ibu rumah tangga memea Masalah sumber daya manusia menjadi perhatian pemerintah saat ini utamanya dalam pemenuhan kebutuhan gizi. Makanan menjadi salah satu aspek penting dalam penentuan gizi di masyarakat akan tetapi tingkat kesadaran masyarakat akan pentingnya pemenuhan gizi keluarga masih minim. Semakin banyak beredar makanan cepat saji yang dengan kandungan kalori tinggi semakin membuat masyarakat abai akan pentingnya makanan sehat dan bergizi. Ibu rumah tangga memegang peranan penting dalam pemenuhan gizi rumah tangga. Salah satu makanan dengan kandungan gizi tinggi adalah udang. Ketersediaannya yang mudah didapatkan menjadikan salah satu pilihan alternatif dalam membuat olahan makanan sehat yang berbahan dasar udang. Udang dapat diolah menjadi makanan sehat dan bergizi seperti bola-bola udang sebagai bentuk diversifikasi dari olahan makanan sehat. Minimnya pengetahuan ibu-ibu rumah tangga dalam membuat produk olahan pangan sehat rumah tangga menjadi alasan yang dianggap perlu untuk melakukan pelatihan pembuatan pangan sehat untuk rumah tangga berbahan dasar udang. Olahan udang ini juga dapat dijadikan sebagai ide usaha dengan branding makanan sehat untuk pendapatan tambahan. gang peranan penting dalam pemenuhan gizi rumah tangga. Salah satu makanan dengan kandungan gizi tinggi adalah udang. Ketersediaannya yang mudah didapatkan menjadikan salah satu pilihan alternatif dalam membuat olahan makanan sehat yang berbahan dasar udang. Udang dapat diolah menjadi makanan sehat dan bergizi seperti bola-bola udang sebagai bentuk diversifikasi dari olahan makanan sehat. Minimnya pengetahuan ibu-ibu rumah tangga dalam membuat produk olahan pangan sehat rumah tangga menjadi alasan yang dianggap perlu untuk melakukan pelatihan pembuatan pangan sehat untuk rumah tangga berbahan dasar udang. Olahan udang ini juga dapat dijadikan sebagai ide usaha dengan branding makanan sehat untuk pendapatan tambahan.
Implementation of Angklung Beat Density With Arduino and Piezoelectric Sensor Using Kalman Filter Applied for Reduce Noise Sensor Imron; Bagus Satria; Mika Debora Br Barus
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 2 (2022): October 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.085 KB) | DOI: 10.53695/injects.v3i2.854

Abstract

Angklung is a musical instrument consisting of several bamboo pipes arranged vertically and tied with string or rattan, so that when it is hit or shaken it produces a different sound depending on the size and thickness of the bamboo pipe. The vibrations given will cause the resulting sound resonance. The position of the handrails and how to shake are good learning parameters for beginners in operating the angklung. Knowing the number of vibrations or beats on the angklung can provide harmonization and resonance to be played together. These conditions require measurement and observation methods with the beat density of the angklung to form synchronization and harmonization. Piezoelectric sensors and Arduino are used to read the resulting vibrations. Under the conditions of the resulting vibration will cause noise. In the process of removing noise or interference, it is carried out using the Kalman Filter algorithm. The Kalman Filter algorithm is one that is widely used for noise filtering and for estimating the state of the system. The average obtained for knocks without using Kalman Filter is 9.3 beats and for those using Kalman Filter is 7.8 for a target of 5 beats. While the results of the 20-beat target condition produce an average for sensors without Kalman Filter producing an average number of beats of 25.3 and those using Kalaman Filter produce an average value of 23.3 beats.
Co-Authors , Rahima Br Purba AA Sudharmawan, AA Adnan Putra Pratama Adnan Putra Pratama Afina Mustika Ahmad Zamroni Ahmad Zamroni Akshar, Muhammad Amin Harahap Andi Giantoro Andi Lisnawati Andi Lisnawati Anggi Pratama Nasution Anil Hakim Arafah, Andi Asrafiani Artati, Yuniar azzahra, an suci Bary, M. Atta Darmasetiadi, Doni Devita Sari , Elfani Diandra Soraya Dito Aditia Darma Nasution Dody Purwanto Edy Wibowo Kurniawan Eka Tiarni Hutajulu Elbertina Manulang Elisa Ginsel Popang Evi Apriani Farah Soufika Thahirah Farah Soufika Thahirah Farah Soufika Thahirah Farah Soufika Thahirah Farida Aryani Farida Aryani Farida Aryani Febri Yanti Debora Malau Ferdy Riza Firahmi Rizky Gaby Nanda Kharisma Galih Supraja Hamka Hamka Hamka Hamka, Hamka Hevlie Winda Nazry S Imron Iskandar Muda Isyati Rahimah , Nurin Junawan Junawam Laksono, Yulius Dwi Laode Muh Asdiq Hamsin Ramadan Lisnawati, Andi Lubis, Yarham Syahabi M. Atta Bary M. Atta Bary M. Syauqi Haris Maulana, Achmad Zidane Muh. Yamin Muhamad Yazid Bustomi Muhammad Amin Syam Muhammad Rifandy Perwanto Muhammad Rizqy Septyandy Muhammad Tahrir Mujibu Rahman Mujibu Rahman Mus tafa Mustafa Mustafa Mustafa Mustafa Mustafa Naibaho, Netty Maria Netty Maria Naibaho Nidya Sari, Meigia Nurmaranti Alim Nurmarini, Eva Pandhu Rochman Suosa, Pandhu Rochman Paurru, Periani Popang, Elisa Ginsel Pratama, Adnan Putra prima, Doddy Puja Riqki Ramadhan Puja Rizqi Ramadhan Putra Pratama, Adnan Putri, Pasha Aprila Rahman, Mujibu Ramadhan, Puja Rizqy Ridwan, Ridwan Rindawati Rindawati Rivai Arvan RZ Riyanti, Ririt Rudito Rudito Rudito Rudito Rut Masidas Sibarani Sardianti, Andi Lelanovita Sardianti, Andi Lelanovita Sari, Meigia Nidya Sari, Nur Maulida Sartika Sartika Sartika Sartika Selfin Tala Silvia Darmans SM, A. Arifin Itsnani Sofyan A. P., Andi Baso Soufika Thahirah, Farah Soulthan Saladin Batubara Sugeng Santoso Supriono Supriono Sutadji, Ahmad Aris Mundir Syauqi, Anis Tahrir, Muhammad Wiridtanaya, Dina Aulia Yamin, Muh Yanti, Rahma Yuliana Sabarina Lewar Zainal Abidin Zamroni, Ahmad Zuli Agustina Gultom