Article Per Year (5 Year)
p-Index From 2021 - 2026
2.757
P-Index
This Author published in this journals
All Journal Maneggio: Jurnal Ilmiah Magister Manajemen At-Tawassuth: Jurnal Ekonomi Islam Aktiva : Jurnal Akuntansi dan Investasi Jurnal Mantik Jurnal Ekuivalensi Enrichment : Journal of Management GANDRUNG: Jurnal Pengabdian Kepada Masyarakat International Journal Of Science, Technology & Management (IJSTM) Quantitative Economics and Management Studies Arus Jurnal Sosial dan Humaniora ProBisnis : Jurnal Manajemen NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Peradaban Masyarakat (JPM) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Indonesian Journal of Advanced Research (IJAR) International Journal of Economics, Business and Innovation Research Jurnal Mahkota Bisnis (Makbis)
Dewi Rafiah Pakpahan
Universitas Mahkota Tricom Unggul
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
PENGARUH KOMPENSASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. UNIVISTA UTAMA Gea, Stevan Rejekima; Aziz, Abdul; Hou, Amin; Nasution, Sri Wanti; Simatupang, Jumeida; Pakpahan, Dewi Rafiah
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 1 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i1.2322

Abstract

Penelitian bertujuan untuk menjawab pertanyaan tentang pengaruh kompensasi, dan disiplin kerja terhadap kinerja karyawan pada PT. Univista Utama. Metodologi penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan Teknik pengambilan sampel menggunakan Quote Sampling dengan jumlah 79 responden. Teknik pengumpulan data menggunakan kuesioner yang diolah menggunakan SPSS versi 25. Analisis data menggunakan regresi linier berganda. Berdasarkan hasil penelitian secara parsial bahwa variabel kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan dengan hasil t hitung > t tabel (5.828 > 1,665), dan disiplin kerja tidak berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. Univista Utama dengan hasil t hitung < t tabel (-1.525 < 1,665). Dan secara simultan menunjukan bahwa variabel kompensasi, dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dengan hasil f hitung > f tabel (152,293 > 2,73).Kata Kunci : Kompensasi, Disiplin Kerja, Kinerja Karyawan
The Effect of Public Sector Accounting Implementation to Prevent Fraud in the Public Sector in the Digital Era at PT. PLN UP3 Binjai Ginting, Berupilihen Br; Hou, Amin; Pakpahan, Dewi Rafiah; Chaniago, Sabarudddin; Amanda, Diska
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.418

Abstract

This study supposed to determine the effect of the application of public sector accounting to prevent fraud in the public sector in the digital era at Pt. Pln Up3 Binjai The method used by the author in this research is This research uses qualitative descriptive research methods. This qualitative descriptive research is to determine the role of public sector accounting to prevent fraud in the public sector in the digital era at PT. PLN Up3 Binjai. This descriptive study aims to provide researchers with a history or to describe aspects relevant to the phenomenon of attention from the perspective of an organization. The type of data the author uses in this research is qualitative data. This qualitative data is obtained from direct interviews with the Internal Supervisory Unit (SPI) regarding the Role of the Internal Supervisory Unit in fraud prevention at PT PLN UP3 Binjai. The results of the conclusions in this study are the first characteristics of fraud in the public sector that occur in the digital era, including the use of misconceptions about the role of digital technology in carrying out the duties of public accountants, utilizing digital technology to optimize opportunities for fraud, taking advantage of problems in human error and lack of knowledge in the use of digital technology, using digital technology products. Furthermore, the application of Public Sector Accounting can prevent fraud in the public sector in the digital era if implemented by considering factors that affect fraud, such as performance accountability, and accompanied by the application of fraud prevention methods which include technical strategies, two paradigm approaches, and preventive strategies.
ANALYSIS OF THE ACCOUNTING SYSTEM FOR CASH RECEIPTS AT THE FORMER PERTAMINA WORK COOPERATIVE (PURNAMA) MEDAN BRANCH Rayhan Ananda; Debora Tambunan; Arsyaf Tampubolon; Dewi Rafiah Pakpahan; Dompak Pasaribu; Frans Gideon Sinuhaji
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.426

Abstract

This study aims to determine the application of the accounting system for cash receipts on the sale of 3Kg LPG gas at the Medan branch of the purna karya pertamina cooperative. Data collection methods used in this research are observation, documentation, interviews. Cash is the most liquid asset that a company can have because cash is a type of current asset where every company transaction both inside and outside the company can affect cash. This research was conducted by obtaining qualitative data. Qualitative data in this study was obtained by conducting direct research to the leadership of Pertamina Purna Karya Cooperative Medan Branch. Purna Karya Pertamina Cooperative has several types of cash receipts, namely Cash Receipts from LPG Gas Sales and Cash Receipts from Transfer Fees. The results of this study indicate that the accounting system for cash receipts at the purna karya pertamina cooperative for the sale of LPG gas can provide accurate related information.
The Impact of Liquidity, Leverage, and Profitability Ratios on Financial Distress Gami, Emelia Rahmadany Putri; Pakpahan, Dewi Rafiah; Hou, Amin; Hecimovic, Angela
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4036

Abstract

This study examines the influence of liquidity, leverage, and profitability on financial distress at PT. Jamu Nyonya Meneer, a traditional herbal medicine company in Indonesia. Using a quantitative descriptive research approach, the study analyzes secondary data from the company's financial statements through multiple regression analysis, hypothesis testing, and correlation analysis. The research focuses on three key financial ratios: Current Ratio for liquidity measurement, Debt to Equity Ratio (DER) for leverage assessment, and Return on Assets (ROA) for profitability evaluation. The findings reveal that liquidity, leverage, and profitability have significant positive effects on financial distress, with the regression equation Y = 23.491 + 0.457X₁ + 0.482X₂ + 0.372X₃. The F-test results (Sig. = 0.02 < 0.05) confirm that all independent variables jointly influence financial distress, while individual t-test results show significant partial effects for Liquidity (Sig. = 0.000), Leverage (Sig. = 0.001), and Profitability (Sig. = 0.000). The coefficient of determination (R²) indicates that 61.5% of financial distress variation is explained by these three variables, while 38.5% is influenced by other factors. Contrary to conventional expectations, higher liquidity and profitability increase financial distress risk, suggesting complex operational dynamics in the herbal medicine industry. The study contributes to financial distress prediction literature and provides practical insights for herbal medicine companies' financial management strategies.
THE FUTURE OF EDUCATION: HOW XR AND THE METAVERSE WILL CHANGE THE WAY STUDENTS ARE VIEWED TODAY Hendra Jonathan Sibarani; Dompak Pasaribu; Debora Tambunan; Dewi Rafiah Pakpahan; Victor Maruli Pakpahan; Frans Gideon Sinuhaji; Grestin Ekalina Turnip; Tony Blayer Simangunsong; Jen Peng Huang
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 1 (2024): March-June 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i1.2160

Abstract

The dynamic world of education, of course, will always experience developments so as not to be left behind and can produce successors or generations who have expertise and have high competence. Conventional or old-fashioned teaching methods are of course still done orally or lecture methods, reading books, watching videos, currently undergoing many changes following the development of existing technology. The development that is currently being discussed in the world of education is by utilising the metaverse. Metaverse is a technology-based virtual space concept that allows people to interact immersively in a digital world similar to the real world. In the Metaverse, users can enter the virtual world using devices such as Extended Reality (XR) which includes VR (Virtual Reality) or AR (Augmented Reality) to communicate, work, play, and do other activities. Metaverse provides many benefits to education, especially by creating a more immersive and interactive learning experience. In the Metaverse, students can learn through virtual simulations, such as exploring history in the past, learning science in a virtual laboratory, or practicing practical skills in an environment that resembles the real world. With Metaverse and Extended Reality (XR), it not only increases student engagement, but also helps students understand the material more deeply through experiential learning. In addition, Metaverse enables collaboration without geographical boundaries, where students and teachers from different parts of the world can meet and interact in a virtual space. As such, the metaverse supports a more inclusive and personalised learning system, giving access to materials and experiences that may be hard to reach in traditional education.
EFEKTIVITAS PENGELOLAAN KAS KECIL SEMESTER I TAHUN 2021 GUNA MENDUKUNG KELANCARAAN KEGIATAN BIDANG ADMINISTRASI PADA PT. INDONESIA POWER Purnama, Martina Wulan; Pakpahan, Dewi Rafiah; Juliansyah, Roni
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 1 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i1.82

Abstract

Effectiveness is a condition that states success in carrying out an activity to achieve predetermined goals. In a company, petty cash has an important role in operational activities, to find out about the application of petty cash accounting at PT. Indonesia Power, the Company's main business activities currently focus on providing electricity through electricity generation and as a provider of operation and maintenance services for power plants that operate power plants spread across Indonesia. In daily petty cash operational activities, a fixed fund system method is used. The type of research used is qualitative descriptive analysis. Petty cash funds are usually available in every company, this is because many small needs are impractical if paid by check. Likewise with PT. Indonesia Power.
Kepemimpinan Perusahaan dan Modal Intelektual terhadap Kinerja Keuangan Bumdes: Kemampuan Inovasi sebagai Variabel Pemoderasi Razaq, Mhd Restu; Harianto, Adi; Albert; Bhastary, Manda Dwipayani; Pakpahan, Dewi Rafiah
Arus Jurnal Sosial dan Humaniora Vol 4 No 1: April (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i1.382

Abstract

Penelitian ini bertujuan untuk mengetahui Kepemimpinan Perusahaan dan Modal Intelektual Terhadap Kinerja Keuangan Bumdes: Kemampuan Inovasi Sebagai Variabel Pemoderasi. Jenis penelitian ini merupakan jenis asosiatif dan kuantitatif. untuk mengkaji bagaimana suatu variabel memiliki keterkaitan atau berhubungan dengan variabel lain, atau apakah suatu variable dipengaruhi oleh variabel lainnya. Adapun yang menjadi lokasi tempat penelitian ini dilakukan di kantor Camat Kutambaru yang beralamat di Jl. Puskesmas, Lau Lugur, Salapian, Langkat Regency, North Sumatra 20773. Populasi dalam penelitian ini adalah Bumdes yang berlokasi di Desa Perkebunan Maryke Kecamatan Kutambaru. Penelitian ini menggunakan teknik analisis data SEM PLS (Structural Equational Modelling) bertujuan melakukan analisis jalur (path). Hasil penelitian menunjukkan kepemimpinan perusahaan berpengaruh terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.556. Ini menunjukkan bahwa jika semakin tinggi kepemimpinan perusahaan yang diterapkan dilingkungan BUMDes maka semakin tinggi pula tingkat kinerja keuangan BUMDes di Desa Perkebunan Maryke. Modal intelektual terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.403. Ini menunjukkan bahwa jika semakin tinggi modal intelektual karyawan BUMDes maka semakin tinggi pula tingkat kinerja keuangan BUMDes di Desa Perkebunan Maryke. Secara langsung kemampuan inovasi terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.764. Ini menunjukkan bahwa jika semakin tinggi kemampuan inovasi yang diterapkan dilingkungan BUMDes maka semakin tinggi pula tingkat kinerja keuangan BUMDes di Desa Perkebunan Maryke. Secara tidak langsung kemampuan Inovasi Memoderasi kepemimpinan perusahaan terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.419. Ini menunjukkan bahwa jika BUMDes Desa Perkebunan Maryke ingin meningkatkan kinerja keuangan BUMDes maka harus meningkatkan kepemimpinan melalui kemampuan inovasi. Dengan nilai probabilitas (p-values) sebesar 0.000 < 0,05.
Green Stream Movement : Revitalisasi Sungai Deli Melalui Kolaborasi Mahasiswa dan Dosen Hendra Jonathan Sibarani; Hana Salsabila Lubis; Debora Tambunan; Victor Maruli Pakpahan; Sungguh Ponten Pranata; Yenni Martok; Dewi Rafiah Pakpahan
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): Mei: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i2.5077

Abstract

River cleanliness is a very important environmental issue, especially in densely populated areas that are vulnerable to water pollution. The “Green Stream Movement” program is a community service initiative carried out by a team of students and lecturers to revitalize the condition of the Deli River around the Medan-Marelan area. This activity includes community education, river cleaning, and innovation of waste sorting systems around the river flow. The purpose of this program is to increase environmental awareness of residents and build a sustainable system to maintain river cleanliness. The results of the program show an increase in community participation and a decrease in the amount of waste in the river area by. Collaboration between students, lecturers, and the community has proven effective in creating real changes in the environment
Efforts to Increase Awareness of Saving Culture among Students at Budisatrya High School in Medan Nasib; Tambunan, Debora; Roni Juliansyah; Emma Novirsari; Nidya Banuari; Steven Gea; Dewi Rafiah Pakpahan; Deby Siska Oktavia Pasaribu; Tony Honkley; Hamjah Arahman
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3178

Abstract

To increase the involvement of lecturers in society and ensure that universities function as agents of positive change, the government encourages lecturers to be actively involved in community service activities through the Tri Dharma program of higher education. In the community service program, lecturers are expected to provide their knowledge and expertise to the broader community and ensure that the knowledge produced is valuable and relevant for the benefit of human life. Lecturers and teams from Mahkota Tricom Unggul University carried out community service activities by providing material exposure related to fostering a culture of saving for students who are in high school. Fostering a culture of saving has many essential benefits both for individual development and society as a whole. By providing exposure to this culture of saving, the participants began to understand and understand the benefits gained from activities in getting used to saving. This activity is inseparable from the role and support of parents and teachers at school.
Work Flexibility and Income as Determinants of Performance of Online Motorcycle Taxi Drivers in Medan City Tambunan, Debora; Sibarani, Hendra Jonathan; Pakpahan, Dewi Rafiah
Indonesian Journal of Advanced Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i10.11853

Abstract

This study aims to analyse the effect of work flexibility and income on the performance of online motorcycle taxi drivers in Medan City. Based on the results of data analysis, it was found that work flexibility has a significant influence on employee performance, with a t-count value of 2.789 greater than the t-table of 1.984 and a significance value of 0.000 which is smaller than 0.05. Income or salary also shows a positive and significant influence on driver performance, with a t-count value of 3.768 greater than the t-table 1.984 and a significance value of 0.012 which is smaller than 0.05. In addition, simultaneous hypothesis testing shows that work flexibility and income together have a significant effect on employee performance, with an F-count value of 3.675 which is greater than the F-table of 3.090 and a significance value of 0.000 which is smaller than 0.05. These results indicate that work flexibility and income have a significant influence on improving the performance of online motorcycle taxi drivers in Medan City.
Co-Authors Abdul Aziz Adi Harianto Ahmad Fadli Ahmad Fadli Albert Amanda, Diska Amin Hou Ananda Fitriani Dewi Arsyaf Tampubolon Ayu Wirda Ningsih Br Ginting, Berupilihen Chaniago, Sabarudddin Chaniago, Sabaruddin Debora Tambunan Deby Siska Oktavia Pasaribu Frans Gideon Sinuhaji Gami, Emelia Rahmadany Putri Gea, Stevan Rejekima Grestin Ekalina Turnip Hamjah Arahman Hana Salsabila Lubis Hecimovic, Angela Hendra Jonathan Sibarani Ina Liswanty Jen Peng Huang Juliansyah, Roni Khairatun Nazah Manda Dwipayani Bhastary Martin Maya Andiriani Mhd Restu Razaq Razaq Nasib Nasution, Sri Wanti Nidya Banuari Novirsari, Emma Pakpahan, Victor Maruli Purnama, Martina Wulan Rayhan Ananda Roni Juliansyah Rudy Irwansyah Septa Diana Nabella Sibarani, Hendra Jonathan Simatupang, Jumeida Siti Aisyah Sitorus, Dompak Stevan Rejekiman Gea Steven Gea Sungguh Ponten Pranata Taufiq Risal Tony Blayer Simangunsong Tony Honkley Yenni Martok