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All Journal Management and Business Progress Community Service Progress Accounting Progress Economic Development Progress
Damanik, Ayu Zurlaini
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Economics, Econometrics & Finance Social Sciences Other

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Inovasi dan Digitalisasi UMKM Menuju Masyarakat Mandiri Desa Penggalian Kec. Tebing Syabandar Kab. Serdang Bedagai Arseto, Dedy Dwi; Siregar, Aisyah; Damanik, Ayu Zurlaini; Azman, Muhammad Richie; Sari, Gansar Mayang
Community Service Progress Vol. 4 No. 1 (2025): Community Services Progress Edisi Juni 2025
Publisher : STIE Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/csp.v4i1.219

Abstract

Problems faced by business actors in Penggalian Village in developing MSMEs. The object of this socialization activity is MSMEs in Penggalian Village. This socialization activity aims to increase efforts to develop MSMEs. Based on the results of observations, it is known that Penggalian Village generally describes that there is a lot of potential, but it has not been explored and optimized in its utilization. The problems in developing MSMEs in Penggalian Village are: lack of knowledge of MSME owners regarding the latest technology. To overcome these problems, it is necessary to conduct socialization regarding what is needed by MSME actors to transform their businesses into digital ones. This activity is carried out in order to encourage the growth of MSMEs in Penggalian Village. In addition, this activity also aims to digitize MSME products in rural areas in order to transform conventional marketing processes into digital ones.
Analisis Penerapan PSAK No.16 Dalam Perlakuan Akuntansi Aset Tetap Pada Koperasi Syahputra, Ari; Sidauruk, Alden David Mekar; Damanik, Ayu Zurlaini
Accounting Progress Vol. 3 No. 1 (2024): Accounting Progress Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v3i1.148

Abstract

Fixed asset accounting is very important for the fairness of the presentation of fixed assets in financial statements. Errors in assessing fixed assets will result in quite material errors because the investment value invested in fixed assets is relatively large. The objective of the research was to analyze the application of Indonesian Financial Accounting Standards (IFAS or PSAK) No.16 in the accounting treatment of fixed assets in cooperatives. The research used descriptive research. The research subject is KSP KOPDIT CU Hidup Baru Tebing Tinggi and the research object is the accounting treatment of fixed assets. The result of the research showed that the accounting treatment of fixed assets at KSP KOPDIT CU Hidup Baru as a whole is in accordance with the Indonesian Financial Accounting Standards (IFAS or PSAK) No.16, but in terms of depreciation of fixed assets, especially assets whose book value has expired, but which can still be used is not reassessment of both its economic value and useful life (indirectly the depreciation method) so that assets always reflect their economic benefits.
Pengaruh Serikat Pekerja dan Hubungan Industrial Terhadap Kesejahteraan Karyawan di PT. Perkebunan Nusantara III Kebun Rambutan Jayanti, Suci Etri; Damanik, Sri Winda Hardiyanti; Damanik, Ayu Zurlaini; Saragih, Sri Wulan Dari
Economic Development Progress Vol. 3 No. 2 (2024): Economic Development Progress Edisi Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/edp.v3i2.177

Abstract

This research aims to determine the influence of labor unions and industrial relations on employee welfare at PT. Perkebunan Nusantara III Rambutan Garden. The research method used is a quantitative method using SPSS version 25.00 which was collected from the results of distributing questionnaires to employees at PT. Perkebunan Nusantara III Kebun Rambutan afdeling I and II as many as 66 people. The analytical method used in this research is using instrument tests, namely validity and reliability tests. Classic assumption tests, namely normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, analysis of the coefficient of determination (R2), hypothesis tests, namely T test and F test. The results of SPSS in this research are that trade union variables influence employee welfare, relationships Industry influences employee welfare, trade unions and industrial relations simultaneously influence employee welfare.
Pengaruh Gaji Dan Budaya Organisasi Terhadap Kinerja Guru SD Swasta Di Kecamatan Rambutan Kota Tebing Tinggi Jayanti, Suci Etri; Damanik, Ayu Zurlaini; Matondang, Andrina Amalia
Management And Business Progress Vol. 3 No. 1 (2024): Management and Business Progress Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/mbp.v3i1.171

Abstract

Based on existing phenomena from the research object carried out by researchers, there is a decline in the performance of private elementary school teachers in Rambutan District, Tebing Tinggi City due to low salaries and organizational culture which is still carried out by some teachers, namely being reluctant to get involved in school activities which ultimately has an impact on teacher performance, resulting in a less harmonious relationship between teachers. The aim of this research is to determine the influence of salary and organizational culture on the performance of private elementary school teachers in Rambutan District, Tebing Tinggi City. The method used in this research is Multiple Linear Regression with the IBM SPSS 25.00 application. The results of this research show that the salary and organizational culture variables influence the performance of private elementary school teachers in Rambutan District, Tebing Tinggi City, and the salary and organizational culture variables simultaneously influence the performance of private elementary school teachers in Rambutan District, Tebing Tinggi City.
Pengaruh Reward Dan Kepuasan Kerja Terhadap Motivasi Karyawan Pada PTPN IV Afdeling IV Kebun Pabatu Jayanti S., Suci Etri; Damanik, Ayu Zurlaini; Paramita, Dea; Harahap, Roma Syafarela
Management And Business Progress Vol. 4 No. 2 (2025): Management and Business Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/mbp.v4i2.261

Abstract

The purpose of this study is to analyze and test the Influence of Reward and Job Satisfaction on Employee Motivation at PTPN IV Afdeling IV Kebun Pabatu. This study uses a quantitative approach. The population in this study were all employees in Afdeling IV Kebun Pabatu, namely 39 employees. The sampling used was the Total Sampling technique. The data source in this study came from primary data, namely from the results of questionnaires filled out directly by respondents and Secondary Data, namely data obtained from other people or through documents. Hypothesis testing in this study Multiple Linear Regression on the SPSS version 25.00 application and analyzed using multiple linear regression techniques. The results of this study indicate that the first hypothesis is accepted, meaning that the Reward variable (X1)does not affect employee Motivation variable (Y). The results of the second hypothesis are accepted, meaning that the Job Satisfaction variable (X2) affects the Employee Motivation variable (Y). Based on the results of the analysis of the third hypothesis, it can be concluded that hypotheses 1 and 2 are accepted, meaning that the Reward variable (X1), Job Satisfaction (X2) simultaneously affect the Employee Motivation variable (Y).
Co-Authors Arseto, Dedy Dwi Azman, Muhammad Richie Damanik, Sri Winda Hardiyanti Harahap, Roma Syafarela Jayanti S., Suci Etri JAYANTI, SUCI ETRI Matondang, Andrina Amalia Paramita, Dea Saragih, Sri Wulan Dari Sari, Gansar Mayang Sidauruk, Alden David Mekar Siregar, Aisyah Syahputra, Ari