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All Journal Journal of Economics and Business UBS BERKAT: Jurnal Pemberdayaan Masyarakat Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Budgeting Return : Study of Management, Economic and Bussines Worksheet : Jurnal Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI Jurnal Pengabdian Kepada Masyarakat dan Desa (PASSA)
Naibaho, Dameria
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Penyuluhan Menghadapi Ujian Bagi Mahasiswa Politeknik Negeri Medan Prodi D3 Akuntansi Semester III Naibaho, Dameria; Tambun, Rosmaida
BERKAT: Jurnal Pemberdayaan Masyarakat Vol 3 No 2 (2023): DESEMBER 2023
Publisher : P3M Politeknik Negeri Medan

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Abstract

Pengabdian kepada masyarakat ini bertujuan untuk mempersiapkan mahasiswa agar lebih siap menghadapi ujian offline karena kurangnya persiapan yang sering terjadi. Metode penyuluhan dipilih sebagai pendekatan yang efektif. Metode penyuluhan ini disajikan dalam bentuk pelatihan yang diselenggarakan secara daring, melibatkan 112 mahasiswa semester 3 di Politeknik Negeri Medan Program Studi (Prodi) D-3 Akuntansi. Sebelum pelatihan dimulai, para mahasiswa mengikuti pre-test untuk mengukur pengetahuan awal mereka tentang strategi menghadapi ujian. Setelah penyuluhan selesai, mereka mengikuti post-test untuk mengevaluasi peningkatan pemahaman mereka. Metode pengolahan data yang digunakan adalah deskriptif, yang memungkinkan analisis yang lebih rinci terhadap perubahan pengetahuan mahasiswa.  Hasil dari pengabdian ini menunjukkan bahwa peserta pelatihan telah memahami strategi yang diperlukan dalam menghadapi ujian. Hasil positif ini mengindikasikan bahwa metode penyuluhan online dapat memberikan manfaat yang signifikan bagi mahasiswa dalam mempersiapkan diri untuk menghadapi ujian offline yang sebelumnya hanya dilakukan secara daring
Peningkatan Keterampilan Petani Melalui Pelatihan & Implementasi Komposter Pintar pada Kelompok Tani Desa Nangbelawan Khairul, Khairul; Jantianus; Naibaho, Dameria; Karo Karo, Sastra
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 5 No. 2 (2024): Edisi November 2024
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/madiya.v5i2.1949

Abstract

The primary needs of farmers include fertilizers, both organic and chemical fertilizers; the gap between availability and needs and fertilizer subsidies have not been able to increase agricultural production. Fertilizer problems also occur in Karo Regency in general. PT Pupuk Indonesia (Persero) is asked to take firm action against distributors and official kiosks in Karo Regency that are proven to have committed violations or irregularities related to the distribution of subsidized fertilizers. These violations include selling above the highest retail price (HET), selling to farmers outside the electronic definitive group needs plan (e-RDKK), and selling in packages. Fertilizer availability also remains a significant problem for their farmer groups. Farmers in Nangbelawan Village sometimes innovate by making organic fertilizers from crop residues or household food consumption to overcome the scarcity of chemical fertilizers. However, the quality of this organic fertilizer cannot guarantee the quality of the crops grown by farmers. Based on the results of discussions and interviews, it was finally obtained that the Nangbelawan Village farmer group needed training on making quality organic fertilizer or compost. There is also the need for tools that can help make compost or organic fertilizer. Currently, many composter tools are sold freely, but due to limited knowledge and funds, the Nangbelawan Village Farmers Group has not been touched by this composter tool. The results of the service activities show that the Smart Composter utilizing Debok banana (banana stem) waste, cow dung, water hyacinth, and rice straw has been successfully designed. It is expected to produce compost fertilizer effectively, and this composter is very suitable for use in Nangbelawan village, where the location of the area is an agricultural and livestock area. Hence, it is rich in raw materials.
Analisis Penerapan Aktivitas Pengendalian SIA terhadap Kinerja Keuangan Dinas Kelautan dan Perikanan Sumatera Utara Naibaho, Dameria; Simbolon, Bernadetta Anita Jerry; Ratna; Simanjuntak, Darmawati; Saragih, Agus Mariani
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 2 (2024): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i2.2266

Abstract

This research aims to determine the application of control activities from the accounting information system at the North Sumatra Province Maritime and Fisheries Service with control activities according to the Committee of Sponsoring Organization (COSO). The data collected through interviews is primary data such as documents and sections involved in finance and implementation of information systems and control activities at the North Sumatra Province Maritime and Fisheries Service. The data collected was analyzed descriptively by comparing control activities at the North Sumatra Province Maritime and Fisheries Service with control activities according to COSO. The results obtained indicate that the control activities at the North Sumatra Province Maritime and Fisheries Service are in accordance with and fulfill the control activities according to COSO. Thus, the accounting information system at the North Sumatra Province Maritime and Fisheries Service is appropriate and running well with respect to financial performance. However, it is necessary to provide training to employees or honorary employees in the agency so that they can improve their skills and accuracy in working so that their performance is more effective in accordance with the procedures for operational activities in the North Sumatra Province Maritime and Fisheries Service. Abstrak Penelitian ini bertujuan untuk mengetahui penerapan aktivitas pengendalian dari sistem informasi akuntansi pada Dinas Kelautan dan Perikanan Provinsi Sumatera Utara dengan aktivitas pengendalian menurut Committee of Sponsoring Organization (COSO). Data yang dikumpulkan melalui wawancara merupakan data primer seperti dokumen dan bagian yang terlibat dalam keuangan dan penerapan sistem informasi serta aktivitas pengendalian pada Dinas Kelautan dan Perikanan Provinsi Sumatera Utara. Data yang dikumpulkan di analisis secara deskriptif dengan cara membandingkan aktivitas pengendalian pada Dinas Kelautan dan Perikanan Provinsi Sumatera Utara dengan aktivitas pengendalian menurut COSO. Hasil yang diperoleh menunjukkan bahwa aktivitas pengendalian pada Dinas Kelautan dan Perikanan Provinsi Sumatera Utara telah sesuai dan memenuhi aktivitas pengendalian menurut COSO, Dengan demikian bahwa sistem informasi akuntansi pada Dinas Kelautan dan Perikanan Provinsi Sumatera Utara telah sesuai dan berjalan dengan baik terhadap kinerja keuangan. Akan tetapi perlu diberikan pelatihan kepada para pegawai atau honorer dalam instansi agar lebih dapat meningkatkan keterampilan dan ketelitian dalam bekerja agar kinerja lebih efektif sesuai dengan prosedur atas kegiatan operasional yang ada pada Dinas Kelautan dan Perikanan Provinsi Sumatera Utara.
PERANCANGAN APLIKASI E-LEARNING MATA KULIAH MANAJEMEN KEUANGAN PADA PROGRAM STUDI AKUNTANSI, POLITEKNIK NEGERI MEDAN Indahwati, Rini; Naibaho, Dameria; Tambun, Rosmaida
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6555

Abstract

Pembelajaran daring selama pandemi Covid-19 memberikan dampak terhadap motivasi belajar mahasiswa. Penelitian ini bertujuan untuk menyelidiki penggunaan aplikasi e-learning dan dampaknya terhadap motivasi belajar mahasiswa di Program Studi Akuntansi Politeknik Negeri Medan.  Hasil uji prototype menunjukkan bahwa terjadi peningkatan motivasi belajar saat mahasiswa menggunakan aplikasi e-learning mata kuliah Manajemen Keuangan. Dari hasil pengujian terhadap 33 (tiga puluh tiga) mahasiswa, terlihat bahwa sebanyak 21 (dua puluh satu) mahasiswa dapat menyelesaikan ujian yang terdiri dari 3 (tiga) soal dan dinyatakan kompeten.   
Pendampingan UMKM Wanita melalui Pembuatan Merk Dagang dan Kemasan Snack Crispy Budhe Tambun, Rosmaida; Indahwati, Rini; Naibaho, Dameria; Khairul, Khairul
Jurnal Pengabdian Kepada Masyarakat dan Desa Volume 2, Nomor 2, Januari 2025
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/passa.v2i2.1951

Abstract

UMKM Wanita pada dasarnya mendominasi jumlah UMKM yang ada di Indonesia dengan persentase sekitar 65% dari total UMKM yang ada. Sehingga, apabila UMKM Wanita dapat lebih maju dan berdaya akan memberikan dampak signifikan terhadap pertumbuhan ekonomi daerah, regional bahkan negara. Salah satu UMKM Wanita yang layak untuk mendapatkan perhatian adalah Snack Crispy Budhe, Usaha ini dimiliki oleh Ibu Juni Yanti dan memiliki tujuan untuk menambah pendapatan keluarga sehingga meningkatkan kesejahteraan keluarganya. Permasalahan umum yang dihadapi oleh UMKM ini terbagi kepada permasalahan manajemen dan pemasaran. Permasalahan manajemen terletak kepada kompetensi dan pengetahuan pemilik terhadap merk dagang produk dan pentingnya kemasan. Permasalahan kedua terletak pada bidang pemasaran yaitu tidak memiliki merk dagang dan kemasan yang baik dan menarik minat calon pembeli. Metode yang digunakan untuk mengatasi masalah ini adalah pendampingan pembuatan merk dagang dan kemasan. Solusi yang dapat ditawarkan adalah dengan memberikan pendampingan terkait pentingnya merk dagang dan kemasan bagi UMKM juga membantu dalam pembuatan merk dagang dan kemasan yang lebih baik.
ANALISIS POTENSI EKONOMI DESA DAN PROSPEK PENGEMBANGANNYA MELALUI SISTEM INFORMASI PEMETAAN POTENSI DESA (SIPENA) Jantianus, Jantianus; Khairul; Naibaho, Dameria; Indahwati, Rini; Tambun, Rosmaida
Jurnal Budgeting Vol. 6 No. 1 (2025): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

In improving the economy of rural communities, it is necessary to map the available economic potential. Primary data collection on the economic potential of the village, namely in Nangbelawan, is carried out by interviewing partners, directly reviewing the available potential. From all the data and information collected in the integration in a website system: pesikap-nangbelawan.com. Information needed by users about the economic potential of the village can be obtained, including, agriculture, animal husbandry, fisheries, tourism, and liquid organic fertilizer. Natural resources that are quite fertile, sufficient rainfall, easy marketing of agricultural products, potential sources of labor are the strengths of the Nangbelawan village, but human resources are still very weak in utilizing the available potential. The economic potential that is the mainstay in the Nangbelawan village is carrot farming and cattle farming. The potential for livestock farming is very supportive because carrot agricultural waste can be used for cattle feed. By mapping the economic potential of the village through the pesikap-nangbelawan.com website, the development of the village economy that can be developed can be explored. In the future, this research will be developed so that the pesikap-nangbelawan.com website can be used as a patron for every village in North Sumatra in exploring and developing the economic potential of each village. Keywords: mapping, potential, information, development
ANALISIS PENILAIAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KARO Naibaho, Dameria; Simbolon, Bernadetta Anita Jerry; Simanjuntak, Darmawati
Jurnal Budgeting Vol. 6 No. 1 (2025): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

This study aims to analyze the financial performance of the Karo Regency Government by using the Regional Financial Independence Ratio, Effectiveness Ratio of Regional Original Income, Regional Financial Efficiency Ratio, Harmony Ratio. This research method is a descriptive, qualitative method, with a population of the Karo Regency local government in 2019-2020. The data needed is the 2016-2020 Karo Regency Government Financial Report which was collected using documentation techniques. The test results show that the Financial Performance of the Karo Regency Government is quite good, we can see from the Independence Ratio, Effectiveness Ratio, Efficiency Ratio, and Harmony Ratio
Pemanfaatan Limbah Pertanian dan Peternakan Sebagai Pupuk Kompos Simbolon, Bernadetta Anita Jerry; Sitanggang, Ernie Shinta Yosephine; Damanik, Darwin S.H.; Heddy, Heddy; Naibaho, Dameria
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 2 No. 2 (2021): Edisi November 2021
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.274 KB) | DOI: 10.51510/madiya.v2i2.707

Abstract

Pengabdian Kemitraan Masyarakat (PKM) adalah Program Pengabdian kepada masyarakat yang ditujukan untuk membantu masyarakat yang sangat membutuhkan. Para ibu yang tergabung dalam wadah Wanita Katolik Ranting 4 Suka Maju, merupakan masyarakat yang tidak produktif secara ekonomi. Dengan kegiatan PKM ini diharapkan dapat memberi manfaat bagi mitra. Adapun tujuan kegiatan ini adalah hendak melaksanakan pengabdian masyarakat kepada para ibu yang tergabung dalam Wanita Katolik Ranting 4 Suka Maju, Tanjung Selamat, Kecamatan Medan Selayang dengan mengadakan penyuluhan dan pembuatan pupuk kompos yang dibimbing langsung oleh narasumber di bidang pertaniam. Adapun kegunaan pupuk kompos bisa sebagai pengganti pupuk kimia yang harganya jauh lebih mahal dan sering langka di pasar, sehingga limbah pertanian dan peternakan yang selama ini sebagai bahan buangan itu tidak lagi menjadi limbah yang mencemari lingkungan. Juga pupuk kompos bisa dijual menjadi sumber pendapatan bagi kas perkumpulan, sehingga para ibu di Wanita Katolik Ranting 4 Suka Maju diharapkan menjadi produktif secara ekonomi. Pada kegiatan ini, TIM PKM menyerahkan satu unit mesin pencacah limbah pertanian kepada mitra, untuk memudahkan mitra memproses pembuatan kompos. Diharapkan mitra dapat memanfaatkan pengetahuan yang diberikan dan menggunkan mesin pencacah dengan baik. PKM is a community service program aimed at helping communities in need. Women who are members of the Wanita Katolik Ranting 4 Suka Maju are people who are not economically productive. With this PKM activity, it is hoped that it can provide benefits for partners. The purpose of this activity is to carry out community service to women who are members of Wanita Katolik Ranting 4 Suka Maju, Tanjung Selamat, Medan Selayang Subdistrict by holding counseling and making compost which is directly guided by resource persons in the agricultural sector. The use of compost can be used as a substitute for chemical fertilizers, which are much more expensive and are often scarce in the market, so that agricultural and livestock waste that has been used as a waste material will no longer be a waste that pollutes the environment. Also, compost can be sold as a source of income for the association's treasury, so the Wanita Katolik Ranting 4 Suka Maju are expected to be economically productive. In this activity, the PKM TEAM handed over a unit of the agricultural waste chopper to partners, to make it easier for partners to process compost making. It is hoped that partners can take advantage of the knowledge provided and use the enumerator well.
Peningkatan Pendapatan Ibu Rumah Tangga Melalui Pelatihan Ketrampilan Payet Simbolon, Bernadetta Anita Jerry; Heddy, Heddy; Naibaho, Dameria; Saragih, Agus Mariani
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 4 No. 2 (2023): Edisi November 2023
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/madiya.v4i2.1538

Abstract

PKM is increasing the income of housewives through Sequin Skills Training for Wanita Katovich RI, Tanjung Selamat Branch, Medan Selayang District, Medan City. The training is implemented to make women independent, skillful, have their own income, able to create employment opportunities and improve the family's economy. The specific target of this PKM activity is to enhance the income of housewives by empowering them to Participate in making sequins, enabling women to run their own businesses with limited budgets, and even hire others. This business can be done at home, so women can cope with their tasks as mothers or housewives. The training was held over three days, starting from Friday, 8 September 2023, to Sunday, 10 September 2023, and will be attended by ten participants. The training was guided by an expert instructor named Lidya Oktavia Situmorang. The training was held in the multi-purpose hall of the Santa Maria Ratu Rosary Church on Jalan Flamboyan Raya Medan.
The Implementation of Value Chain Holistic Model of Ulos Weaving Fabric Creative Industry Naibaho, Dameria; Pratiwi Purba, Arlina; Situngkir, Anggiat; Lisbet Sibarani, Jojor
Return : Study of Management, Economic and Bussines Vol. 3 No. 4 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i3.224

Abstract

This research has a long-term goal to increase the income of stakeholders in the us weaving fabric industry in North Sumatra and the National Gross Domestic Product in Indonesia. The specific target to be achieved is to improve the concept of a value chain holistic model of the Ulos weaving fabric industry, which will soon be implemented. The methods used in achieving this goal are an experimental study by a value chain holistic model of the Ulos weaving fabric industry using the strength and opportunities strategy. Through a Focus Group Discussion involving MUSRENBANG, KOPERINDAG, City Government, Provincial Government, Ulos Weaving Fabric Manufacturers Group, Weaver Group, and Producers Cooperative, information and data will be collected, which will be grouped into Strengths, Weaknesses, Opportunities, and Threats information. The evaluation of data and information through a SWOT analysis shows the results that the proposed model is good and continues to implement a production and marketing strategy, where the establishment of a production cooperative will strengthen SMEs with a joint commitment of members and will facilitate the capital. The Association of SMEs was formed to produce quality production and standardized prices so as to be able to deal with internal competition properly, which will be able to support the Lake Toba tourist destination as a tourism activity in North Sumatera. Standing for marketing is also needed to support the construction of toll roads along the Lake Toba area through the tourist gateways of Medan and Silangit.
Co-Authors Bangun, Rehulina Damanik, Darwin S.H. Firjatullah, Ariel Irfik Gultom, Pebriadi Heddy Heddy, Heddy Irawaty Jantianus Jantianus, Jantianus Karo Karo, Sastra Khairul Khairul Khairul, Khairul Lisbet Sibarani, Jojor Marbun, Johnson A Pratiwi Purba, Arlina Purba, Arlina Purba, Arlina Pratiwi Purba, Jonner Ratna Ratna Ratna RINI INDAHWATI Rosmaida Tambun Saragih, Agus Mariani Siagian, Jhon Howad Simanjuntak, Darmawati Simatupang, Eva Malina Simbolon, Bernadetta A.J. Simbolon, Bernadetta Anita Jerry Sipayung, Friska Sitanggang, Ernie Shinta Yosephine Situngkir, Anggiat