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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Akuntansi Kompetif Enrichment : Journal of Management International Journal on Social Science, Economics and Art JURNAL LENTERA AKUNTANSI Jurnal Minfo Polgan (JMP) AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis Innovative: Journal Of Social Science Research Jurnal Akuntansi Nommensen
Hutapea, Herti Diana
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Penggunaan Kredit Usaha Rakyat Terhadap Pendapatan UMKM (Studi Kasus Umkm Komplek MMTC Medan) Hutagalung, Daniela; Siahaan, Audrey M.; Hutapea, Herti Diana
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2196

Abstract

This study aims to determine the effect of the use of People's Business Credit (KUR) on the income of Micro, Small, and Medium Enterprises (MSMEs) in the MMTC Complex in Medan City. MSMEs have a strategic role in driving economic growth, but still face capital constraints. KUR, as a government-subsidized financing program, is expected to help overcome these constraints. The research method used is quantitative with a survey approach. Primary data was obtained through questionnaires distributed to 32 MSME respondents in the MMTC Complex in Medan who had received KUR facilities. Data analysis used a simple regression test to determine the relationship between the KUR variable and MSME income. The results showed that KUR had a positive and significant effect on MSME income. This is indicated by the t-count value of 9.951 which is greater than the t-table of 1.66088, and a significance value of 0.000. The coefficient of determination (R²) shows that 76% of the variation in MSME income is influenced by KUR, while the rest is influenced by other factors outside the study.
Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Medan Polonia Tobing, Ferdinan SM Lumban; Siboro, Danri Toni; Hutapea, Herti Diana
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.13644

Abstract

Penelitian ini bertujuan untuk menentukan pengaruh kualitas layanan pada kepatuhan pemegang pajak di KPP Pratama Medan Polonia.Metode pemilihan sampel menggunakan pengambilan sampel acak dan sampel dari 99 pemungut pajak diperoleh. Pengujian data dilakukan dengan menggunakan analisis statistik deskriptif, tes asumsi klasik regresi linear ganda, tes T, koefisien penentuan, tes validitas, tes keandalan, tes penentuan koeffisien (R-square) dan tes F.Hasil penelitian : Variabel bukti langsung (Tangibles) memiliki efek positif pada kepatuhan pemungut pajak individu, variabel keandalan (Reliability) tidak memiliki pengaruh positif dan signifikan pada kepailitan pemungutan pajak individual, variable keandalkan (Relability) memiliki dampak positif dan substansial pada Kepatuhan Pajak Individu, asuransi (Assurance) mempunyai dampak yang positif pada pematuhan Pemungut Pajak individu, responsiveness memiliki efek (Tangibles). keandalan (Reliability), kepercayaan (reliability) dan jaminan (Assurance) (Responsiveness). secara bersama-sama, pengaruh positif yang signifikan pada kepatuhan pemungut pajak individu.
Analisis Pengelolaan Anggaran Pendapatan Dan Belanja Desa (APBDes) Didesa Gaya Jaya Kecamatan Lawe Sigala-Gala Marpaung, Rifka Sepliana; Hutapea, Herti Diana; Saribu, Ardin Dolok
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.14051

Abstract

This study aims to determine the process of planning, implementing, administering, reporting and accountability of the Village Revenue and Expenditure Budget in Gaya jaya Village, Lawe sigala-gala District in accordance with the Regulation of the Minister of Home Affairs Numbers 20 of 2018 concerning village financial management. This study is a type of qualitative descriptive research using primary data and secondary data, where primay data is in the form of direct observation result in the form of interviews regarding the planning, implementation, administration, reporting and accountability of the Village Budget of Gaya jaya Village, Lawe sigala-gala District in 2023 while secondary data uses the financial report of the Village Budget of Gaya jaya Village, Lawe sigala-gala District. In this study, data analysis techniques were used by means of data consistency and data presentation and drawing conclusions. The result of this study indicate that the management of the Village Budget of Gaya jaya Village, Lawe sigala-gala District, including planning, implementation, reporting, and accountability, has been carried out in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. However, the administration section is not in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018, so in this case it must remain or be given guidance and direction from the Gaya jaya Village government.
The influence of financial attitudes, locus of control, education on financial management behavior with financial literacy as a moderating variable Hutapea, Herti Diana; Manurung, Amran; Sitompul, Andreas Sebatian
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1730

Abstract

This study aims to determine the effect of financial attitudes, locus of control, education on financial management behavior with financial literacy as a moderating variable in MSMEs in Medan City, North Sumatra. Data collection using questionnaire distribution. The sampling technique used in this study was accidental random sampling technique. The sample to be used in this study was 100 MSME business actors in Medan city who were assisted by the Cooperative and UKM office of North Sumatra province. The results showed that financial attitudes and locus of control had a positive and significant effect on the financial management behavior of MSMEs in Medan city while education had a negative and insignificant effect on the financial management behavior of MSMEs in Medan city. Furthermore, financial literacy does not moderate the relationship between financial attitudes, locus of control and education on the financial management behavior of MSMEs in Medan City, North Sumatra. Because the results of this study indicate the absence of a moderating relationship, the moderating variable in this model is thought to have a direct effect because the effect of financial literacy on financial management behavior shows because the calculated T value is 3.034> 1.96 and the P value is 0.001 <0.05 so that researchers propose to use mediating variables for further research.
Analisis Sistem Pengendalian Intern Atas Persediaan Obat (Studi Kasus di Puskesmas Teluk Sentosa Kecamatan Pantai Hulu) Gaol, Rolinda Lumban; Siboro, Danri Toni; Hutapea, Herti Diana
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.23744

Abstract

Penelitian ini dilakukan di Puskesmas Teluk Sentosa Kecamatan Panai Hulu. Penelitian ini bertujuan untuk menganalisis penerapan sistem pengendalian intern atas persediaan obat di Puskesmas Teluk Sentosa pada tahun 2022. Jenis data yang digunakan ada dua yaitu: Pertama, Data Primer yaitu data yang dari hasil wawancara yang berupa keterangan lisan. Kedua, Data Sekunder yaitu data yang diperoleh dari Puskesmas Teluk Sentosa dalam bentuk dokumen standar operasional prosedur pengelolaan obat, struktur organisasi, daftar persediaan obat, sejarah perusahaan, dan laporan pendukung lainnya. Metode pengumpulan data yang diperlukan adalah wawancara dan dokumentasi. Metode analisis data yang digunakan penelitian adalah analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pengendalian persediaan obat-obatan yang dilakukan pada Puskesmas Teluk Sentosa yang terdiri dari pengendalian ketersediaan, pengendalian penggunaan dan penanganan ketika terjadi kehilangan, kerusakan dan kadaluarsa pada obat. Puskesmas Teluk Sentosa sudah menerapkan sebagian besar kegiatan pengendalian intern pada persediaan obat dengan baik. Sehingga dapat dikatakan bahwa sistem pengendalian internal atas persediaan obat telah dilakukan secara efektif.
Pengaruh Pengungkapan Tanggung Jawab Sosial Korporat Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Periode 2019-2021 Br Ginting, Yosi Febriana; Silaban, Adanan; Hutapea, Herti Diana
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tanggung jawab sosial korporat terhadap kinerja keuangan pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia periode 2019-2021. Variabel bebas adalah tanggung jawab sosial korporat. Sedangkan variabel terikat adalah kinerja keuangan. Penelitian ini mencakup populasi 47 perusahaan dengan menggunakan metode purposive sampling dalam pemilihan kriteria sampel, maka diperoleh sampel 31 perusahaan atau sebanyak 93 observasi. Data yang digunakan adalah data sekunder yang dikumpulkan menggunakan metode dokumentasi. Data penelitian ini telah memenuhi syarat uji asumsi klasik dan uji hipotesis. Hasil uji penelitian menunjukkan bahwa tanggung jawab sosial korporat berpengaruh positif dan signifikan terhadap kinerja keuangan. Saran yang diberikan oleh peneliti untuk penelitian selanjutnya adalah agar dapat menambah periode pengamatan agar mendapat gambaran dan hasil yang lebih baik dari penelitian ini.
Pengaruh Modal Usaha Dan Karakteristik Pelaku Usaha Terhadap Perkembangan UMK Di Desa Laubaleng Kecamatan Laubaleng Kabupaten Karo Malango, Sintia Miramis Novita Mala Br; Siahaan, Audrey M.; Hutapea, Herti Diana
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (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.v4i2.10327

Abstract

This research aims to find out how business capital and business characteristics influence the development of MSEs in Laubaleng Village, Laubaleng District, Karo Regency. To find out the influence of business capital and characteristics of business actors on the development of MSEs in Laubaleng Village, Laubaleng District, Karo Regency. The type of research used is quantitative research. Quantitative research can be interpreted as a research method based on the philosophy of positivism, used for research on certain populations or samples, sampling techniques are usually carried out randomly, use of data, using research instruments, quantitative statistical data analysis with the aim of testing hypotheses that have been established. set. The research results show that business capital (X1) has a positive and significant effect on the development of MSEs in Laubaleng village, Laubaleng sub-district, Karo district. This is shown by the significance value of the resulting business capital variable being 0.000, which is smaller than the significance level of 0.05. This is in line with several previous research results which show that there is a significant influence of business capital on business development. Based on the results of the analysis carried out, the business capital variable (X1) partially influences the development of MSEs (Y) with a value of tcount ttable. Thus, the business actor variable has a significant influence on the development of MSEs in Laubaleng Village, Laubaleng District, Karo Regency.
Analisis Kinerja Keuangan Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia (Periode 2019-2022) Damanik, Christin Anggita; Hutapea, Herti Diana; Sihombing, Halomoan S
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (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.v4i4.14798

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (Periode 2019-2022). Teknik pengambilan sampel yang dilakukan dalam penelitian ini dengan menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 9 persahaan telekomunikasi yang memenuhi kriteria penelitian. Penelitian ini merupakan penelitian kuantitatif dengan jenis penelitiannya yaitu penelitian deskriptif. Data yang digunakan yaitu data sekunder, metode pengumpulan data yaitu dokumentasi dari laporan keuangan yang di publikasikan di situs resmi Bursa Efek Indonesia yaitu www.idx.co.id. Metode analisis data menggunakan metode analisis deskriptif dengan menggunakan analisis rasio. Sumber data yang digunakan yaitu data sekunder. Hasil dari penelitian menunjukkan bahwa jika dilihat dari sisi rasio likuiditas yang terdiri dari rasio lancar, rasio cepat, dan rasio kas PT Centratama Telekomunikasi Indonesia memiliki kinerja keuangan yang terbaik. Jika dilihat dari rasio solvabilitas yang terdiri dari rasio DER dan DAR PT First Media mempunyai kinerja keuangan yang terbaik dan untuk rasio LTDER PT Centratama Telekomunikasi Indonesia memiliki kinerja keuangan yang terbaik. Jika dilihat dari rasio aktivitas yang terdiri dari rasio perputaran total aset PT Telkom Indonesia mempunyai kinerja keuangan yang terbaik dan untuk rasio WCTR PT Link Net mempunyai kinerja keuangan yang terbaik. Sedangkan jika dilihat dari rasio profitabilitas yang terdiri dari ROI, ROE, dan ROA PT First Media memiliki kinerja keuangan yang terbaik.
Analisis Penerapan Pengendalian Internal Prosedur Penyaluran Kredit Multiguna pada PT Bank Sumut KC.Ngumban Surbakti Tarigan, Rosani; Saribu, Ardin Dolok; Hutapea, Herti Diana
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.722

Abstract

This investigation aims to find out the analysis of the application of the internal control system of multi-purpose credit distribution procedures in Sumut Bank KC.Ngumban Surbakti. The procedures for granting multi-purpose loans are structured from the stage of application, analysis, recommendation, approval, warning, and credit liquidation. The internal credit control system has five conceptual elements: control environment, risk assessment, control activities, information and communication, and monitoring. This type of research is qualitative, describing the application of the internal control system of multi-use credit distribution procedures in the Sumut Bank of KC. The data used is the primary data used to determine the implementation of the internal control system of credit granting through interviews. The final results of this study show that the implementation of the internal control system of multi-use credit distribution procedures in PT.Bank Sumut KC.Ngumban Surbakti has been fully carried out. Internal control system of non-executed multi-use credit distribution, i.e. control and monitoring activities through the 5C credit principle, which is the ability and purpose of the application. With the failure of the system of internal control of giving credit fully then the internal control system of granting multi-purpose credit to the PT.Bank Sumut KC.Ngumban Surbakti is not in line with its purpose.
Analisis Sistem Pengendalian Intern atas Penerimaan Kas pada PT Bank Sumut Aritonang, Berliana; Samosir, Hendrik E. S.; Hutapea, Herti Diana
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.729

Abstract

PT Bank Sumut is a BUMD company in Indonesia which operates in the business sector of banking services and financial services products. PT Bank Sumut functions as a driver of the pace of development in the region and acts as a regional cash holder by carrying out business activities as a commercial bank. Cash is an asset that is very easily transferable and ownership cannot be proven. Therefore, it is necessary to have a cash control system that aims to control all company activities. This research aims to analyze and find out whether the internal control elements for cash receipts that have been determined are in accordance with those carried out by PT Bank Sumut. The type of data used in this research is document data and the data source is primary data. The data collection techniques used are interview and documentation techniques. And the analysis technique used in this research is descriptive and comparative, namely an analysis method by first collecting, classifying and interpreting data so that it can provide a clear picture of the problem being studied, then comparing the results with their application.
Co-Authors Adanan Silaban Amran Manurung, Amran Aritonang, Berliana Aurelya Zai, Cindy Tania Br Ginting, Yosi Febriana Br Purba, Elvira Natalia Damanik, Christin Anggita Danri Toni Siboro Febrianto P, Michael Gaol, Rolinda Lumban Hamonangan Siallagan Hutagalung, Daniela Lumban Gaol, Vebry m siahaan, audrey Malango, Sintia Miramis Novita Mala Br Marpaung, Rifka Sepliana Munte, Mei Hotma Panjaitan, Riski Nata Susanti Pasaribu, Elsa Putri Magdalena Sianturi Samosir, Hendrik E. S. Saribu, Ardin Dolok Siahaan, Audrey M. Sihombing, Halomoan S Sihombing, Juita Simanjuntak, Sri Damai Sitanggang, Tiur Yunita Sari Sitompul, Andreas Sebatian Tarigan, Rosani Tobing, Ferdinan SM Lumban