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All Journal JURNAL PENDIDIKAN TAMBUSAI Majalah Ilmiah Warta Dharmawangsa Arus Jurnal Sosial dan Humaniora Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Multidisiplin Teknologi dan Arsitektur
Daulay, Zulia Rifda
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Religion Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Penetapan Biaya Standar Sebagai Pengendalian Biaya Produksi Pada Avos Coffee And Resto Medan Zega, Magdalena; Daulay, Zulia Rifda
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 2 No. 2 (2024): Jurnal Ekonomi, Akutansi dan Manajemen Nusantara (JEAMA)
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v2i2.77

Abstract

Avos Coffee and Resto Medan produces 1,000 cups of coffee every day with a predetermined sales target. However, this target is difficult to achieve and uncontrolled production costs can reduce profits, so control is needed. The aim of this research is to analyze the application of standard costs to control production costs at Avos Coffee and Resto Medan. This research is a descriptive qualitative research using data on actual production costs and standard production costs with one difference model deviation analysis calculations. Data collection techniques using observation, interviews and documentation. The results of this research show that the implementation of standard costs that has been carried out at Avos Coffee and Resto Medan is not optimal, this is because the main indicators are raw material costs, direct labor costs and factory overhead costs which are quite optimal. However, there were adverse deviations in raw material costs caused by price increases in December, causing them to be less than optimal, while direct labor costs and factory overhead costs were in a fairly optimal condition. Even though it is not optimal and there are many obstacles experienced, Avos Coffee and Resto Medan is able to maintain its business and continue producing. So by implementing these standard costs, Avos Coffee and Resto Medan can maintain its consistency and become better in the future.
Attractiveness of tourist destinations and collaborative tourism governance on Revisit Intention as a support for the tourism economy of the Paropo area of Dairi Regency with Tourist Experience as an Intervening Variable Daulay, Zulia Rifda; Pasaribu, Deby Siska Oktavia; Martin, Martin
Jurnal Multidisiplin Teknologi dan Arsitektur Vol 2, No 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/motekar.v2i2.3841

Abstract

The challenge of tourism is how to create tourists who are loyal to tourist destinations because every corner of tourism has an impact on the economy for the business community in the tourist destination area, if tourist visitors enjoy their tour and have the intention to return to visit the tour, it will have an impact on increasing the economy of the community located in tourist destinations. This research will be conducted in Sumatra Utaran precisely at the location of the paropo tourist spot in Dairi Regency with a population of paropo tourist visitors who have visited at least twice as many as 230 tourists, this research approach is quantitative with the Structural Equation Modeling (SEM) model. This approach is able to test a model that is most ideal in estimating endogenous variables, the sampling technique in this study uses Non-probability sampling where sampling does not provide opportunities or opportunities for each element or member to be selected as a sample The analysis model used to test the hypothesis in this study is multiple regression analysis using the Smart PLS application Directly that the attractiveness of tourist destinations, collaborative tourism governance and tourist experience have a significant effect on Revisit Intention as a support for the tourism economy of the Paropo area of Dairi Regency. Directly that the attractiveness of tourist destinations and collaborative tourism governance have a significant effect on tourist experience as a support for the tourism economy of the Paropo area of Dairi Regency. Indirectly, tourist experience has a significant role in mediating the attractiveness of tourist destinations and collaborative tourism governance on revisit intension as a support for the tourism economy of the Paropo area of Dairi Regency
DAMPAK PERANAN KESENANGAN DALAM BERBELANJA DAN KEBIASAAN KONSUMTIF TERHADAP PEMBELIAN YANG TIDAK DIRENCANAKAN SECARA ONLINE OLEH MAHASISWA POLITEKNIK UNGGUL LP3M DI PLATFORM SHOPEE Daulay, Zulia Rifda
Jurnal Warta Dharmawangsa Vol 19, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i2.6312

Abstract

MODEL KEBERHASILAN BISNIS UMKM PADA SEKTOR PARIWISATA DI KABUPATEN KARO GUNA MENDUKUNG PEREKONOMIAN MASYARAKAT Daulay, Zulia Rifda
Jurnal Warta Dharmawangsa Vol 19, No 4 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i4.7652

Abstract

PENGARUH LITERASI KEUANGAN DAN PENGGUNAAN APLIKASI KEUANGAN DIGITAL TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN GURU SEKOLAH MTS GUPPI PEMATANG SIANTAR Chairani, Nur Rizki; Daulay, Zulia Rifda
Jurnal Warta Dharmawangsa Vol 19, No 4 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i4.7646

Abstract

Pengaruh Value for Money, Transparansi, Akuntabilitas dan Pengawasan terhadap Pengelolaan Dana Desa: (Studi Kasus Desa Bogak Kecamatan Tanjung Tiram Kabupaten Batubara) Daulay, Zulia Rifda
Arus Jurnal Sosial dan Humaniora Vol 4 No 2: Agustus (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i2.550

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel independen yaitu value of money, transparansi, akuntabilitas dan pengawasan terhadap variabel dependen pengelolaan dana desa. Adapun jumlah sampel dalam penelitian adalah 76 responden merupakan yang terlibat dalam pengelolaan dana desa. Penelitian ini menggunakan jenis penelitian kuantitatif dengan analisis data regresi linear berganda. Hasil penelitian menunjukkan bahwa besarnya nilai adjusted R Square dalam model regresi diperoleh sebesar 58,1% sedangkan sisanya sebesar 41,9% dipengaruhi oleh faktor lain yang tidak dimasukkan dalam model regresi. Selain itu dapat dilihat nilai R Square adalah 0,473.Jika nilai R Square mendekati 1 maka variabel independen semakin kuat pengaruhnya terhadap variabel dependen. Berdasarkan hasil uji t diperoleh bahwa variabel yang paling dominan mempengaruhi pengelolaan dana desa di Desa Bogak Kecamatan Tanjung Tiram kabupaten Batu Bara adalah variabel akuntabilitas dengan angka signifikansi 0.000 (<0.005).
Analisis Sistem Informasi Akuntansi Penjualan Online dan Offline pada Rumah MKK Bersinar Nababan, Marintan Romauli; Daulay, Zulia Rifda
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk menjelaskan sistem informasi akuntansi penjualan online dan offline pada penjualan produk Rumah Sehat MKK Bersinar, strategi dalam meningkatkan penjualan produk Rumah Sehat MKK Bersinar. Guna mencapai tujuan tersebut, wawancara, pengamatan dan dokumentasi digunakan untuk memperoleh data berupa catatan penjualan, kegiatan operasional perusahaan, dan hal-hal lain terkait sistem informasi akuntansi penjualan online dan offline. Penelitian ini menghasilkan informasi bahwa sistem informasi akuntansi yang dijalankan oleh Rumah Sehat MKK Bersinar dengan menggunakan sistem online dan offline sudah berjalan dengan baik. Hal tersebut terbukti dengna penjualan yang mengalami kenaikan sebesar 20% pada tahun 2019-2022. Untuk terus meningkatkan penjualan, dapat dilakukan dengan strategi memperluas jangkauan jualan, memanfaatkan kualitas dan fasilitas yang dimiliki serta memberikan pelayanan terbaik kepada konsumen agar tidak beralih kepesaing lain.
Co-Authors Chairani, Nur Rizki Deby Siska Oktavia Pasaribu Martin Martin Nababan, Marintan Romauli Zega, Magdalena