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All Journal Majalah Ilmiah Warta Dharmawangsa Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Multidisiplin Teknologi dan Arsitektur
Daulay, Zulia Rifda
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Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing

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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 : CV. Utility 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

Co-Authors Chairani, Nur Rizki Deby Siska Oktavia Pasaribu Martin Martin Zega, Magdalena