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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Management and Business Progress Community Service Progress Accounting Progress Economic Development Progress
Damanik, Ayu Zurlaini
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice 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.
THE INFLUENCE OF LEADERSHIP AND WORK ENVIRONMENT ON EMPLOYEE JOB SATISFACTION AT PT JNE MEDAN BRANCH WITH MOTIVATION AS AN INTERVENING VARIABLE Siahaan, Rumiris; Jayanti, Suci Etri; Hardiyanti Damanik, Sri Winda; Damanik, Ayu Zurlaini; Purba, Rakhmawati
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 1 (2023): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i1.4304

Abstract

The aim of this research was to examine the influence of leadership and work environment on job satisfaction among employees at PT JNE Medan Branch, while also investigating the mediating role of motivation. The study employed a quantitative research design using Smart PLS 3.0 software and explanatory research methodology. The study selected a sample of 57 participants using saturated sampling technique. The results indicated that leadership (X1) had a significant effect on motivation (Z), as did work environment (X2) on motivation (Z). However, leadership (X1) did not have a significant effect on job satisfaction (Y), while work environment (X2) had a significant positive effect on job satisfaction (Y). Furthermore, motivation (Z) had a significant positive effect on job satisfaction (Y). The study also found that motivation did not mediate the relationship between leadership (X1) or work environment (X2) and job satisfaction (Y). 
Co-Authors Arseto, Dedy Dwi Azman, Muhammad Richie Damanik, Sri Winda Hardiyanti Hardiyanti Damanik, Sri Winda JAYANTI, SUCI ETRI Matondang, Andrina Amalia Purba, Rakhmawati Saragih, Sri Wulan Dari Sari, Gansar Mayang Siahaan, Rumiris Sidauruk, Alden David Mekar Siregar, Aisyah Syahputra, Ari