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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Accounting and Business Journal Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Economics, Business and Management Science Journal Dirasatul Ibtidaiyah Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Aktual : Jurnal Pengabdian Kepada Masyarakat Journal of Accounting and Finance Help: Journal of Community Service Journal of Digital Scholarship in Archives and Information
Marini, Yushita
Akuntansi, Fakultas Ekonomi, Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Review of Human Resources Utilization by Utilizing Village Funds for Development in Bicak Village Dharmawan, Faris Adi; Marini, Yushita
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4688

Abstract

This research aims to analyze the utilization of human resources in the form of involvement of villagers by utilizing village funds for the development sector such as roads, irrigation, bridges and other infrastructure in Bicak Village whether they comply with statutory provisions or not. The analytical method used is a qualitative method with a literature study approach by collecting and studying written sources in both hardcopy and softcopy form such as e-books related to the topics discussed to obtain secondary data related to the topic as well as obtaining theoretical and legal basis to be used in the preparation of this scientific work and field studies through direct interaction with research objects. Collecting data by coming to the location object directly to obtain the necessary information which can be done by interviewing and collecting related documents for analysis purposes in writing objects. The results of the research show that not all human resource utilization activities for village development programs are in accordance with the provisions of laws and regulations. There were several construction activities that should have been completed in that fiscal year that had not yet been executed
ANALYSIS OF FINANCIAL ACCOUNTING STANDARDS FOR SMALL AND MEDIUM MICRO ENTITIES (MSMEs) IN THE IMPLEMENTATION OF SENDYCA KONVEKSI MSME FINANCIAL REPORTING Casella, Senna Indri; Marini, Yushita
Accounting and Business Journal Vol 5 No 2 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i2.4719

Abstract

A financial accounting standard called SAK EMKM is available to Assist Micro, Small and Medium Enterprises (MSMEs) in preparing financial reports. Four stages of data collection were used: observation, data reduction, data presentation, interviews, and drawing conclusions. The aim of this research is to find out how the financial reports of Sendyca Konveksi Assist Micro, Small and Medium Enterprises (MSMEs) can benefit from implementing SAK EMKM. Three financial report components are included in the SAK EMKM application when presenting financial reports: Financial Report Notes, Financial Position Report, and Profit and Loss Report.
Optimalisasi Gaya Hidup Sehat Melalui Sosialisasi Dan Olahraga Senam Di Universitas Terbuka Medan Yushita Marini; Yasir Riady; Agussalim Samosir; Johannes Johannes; Haholongan Simanjuntak; Syahril Syahril
Jurnal Abdimas Indonesia Vol. 4 No. 2 (2024): April-Juni 2024
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v4i2.637

Abstract

Sosialisasi Gaya Hidup Sehat dan Olahraga Senam di Universitas Terbuka Medan merupakan bentuk kepedulian Dosen Universitas Terbuka Medan terhadap generasi muda yang dilaksanakan di Kampus Universitas Terbuka Medan. Kegiatan Pengabdian Masyarakat (Abdimas) ini terdiri dari dua kegiatan pokok, yaitu : 1) Kegiatan praksis olahraga senam dengan melakukan Gerakan Senam Kebugaran Sumatera Utara (SKSU), dan 2) Sosialisasi mengenai gaya hidup sehat sesuai dengan Gerakan Masyarakat Hidup Sehat (GERMAS). Kegiatan Pengabdian Masyarakat ini dilakukan dengan tujuan untuk memberikan pengetahuan mengenai teori dan cara praktis menjaga kesehatan tubuh bagi masyarakat, terutama kepada generasi muda. Metode kegiatan menggunakan sosialisasi lapangan dengan tiga tahap, mulai dari tahap orientasi, tahap implementasi dan tahap evaluasi. Jumlah peserta pada kegiatan ini sebanyak 107 Peserta yang berasal dari mahasiswa Universitas Terbuka, mahasiswa Universitas Negeri Medan, para pegawai dan masyarakat umum. Hasil kegiatan ini adalah tumbuhnya kesadaran diri masyarakat terutama dari generasi muda, tentang betapa pentingnya melakukan olahraga dan menerapkan pola gaya hidup sehat. Secara keseluruhan para peserta kegiatan menyatakan siap untuk memulai hidup sehat.
Potensi Pengembangan Desa Wisata dalam Meningkatkan Pendapatan Masyarakat dengan Menggunakan Analisis SWOT di Desa Pematang Serai Langkat Marini, Yushita; Marina, Nisha; Arnita, Vina
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 5, No 3 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.954 KB) | DOI: 10.34007/jehss.v5i3.1581

Abstract

This article aims to identify and develop the potential of Pematang Serai village as a tourist village through a SWOT analysis. Pematang Serai Village is one of the villages that has the beautiful natural charm of the coastal area of the Langkat river, making the village a potential tourism village which then the BUMDes business unit designed the Getek Online (Geol) natural tourist attraction. In 2021, the Langkat Regency Government inaugurated the Sustainable Tourism Village (Kejutan Dewi) Nature Tourism Geol Pematang Serai Village, promoting and improving traditional markets in the tourist village so that it becomes the village's identity. These problems focus on the not maximal potential of the village which has been developed as a tourism village in increasing the income of its people. To approach this problem, a reference to SWOT analysis theory is used in finding the potential of a tourist village and the constraints faced by the village. Data collected through the interview method (primary data) to village business actors and BUMDes in Pematang Serai Village and secondary data related to village data were analyzed qualitatively. This study concluded that from the SWOT analysis, namely by analyzing the strengths, weaknesses, opportunities and threats of planning and strategies in obtaining income, the village of Pematang Serai can increase the income of its people by developing village potential from strategic variable concepts, market competitiveness, marketing concepts, village promotions.
Ngobrol Pintar: A Community Service Program on Financial Literacy and Investment Awareness Riady, Yasir; Pakpahan, Sondang Purnamasari; Marini, Yushita; Evriza, Eka; Marina, Nisha
Help: Journal of Community Service Vol. 2 No. 2 (2025): September 2025
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/hjcs.v2i2.202

Abstract

Financial literacy is a crucial competence in strengthening family financial planning and investment awareness. This community service program, Ngobrol Pintar (NGOPI), was initiated by Universitas Terbuka Medan in collaboration with Dharma Wanita Persatuan to address the need for accessible financial education in society. The program was implemented through an interactive seminar with 117 participants consisting of parents and children. The dialogue-based approach focused on gold investment as a practical entry point for understanding financial literacy. The seminar achieved active engagement from participants and increased awareness of financial management within the family context. Participants reported improved understanding of saving and investing practices, particularly related to gold as a long-term investment instrument. The findings indicate that financial literacy training through dialogue can effectively empower communities. Beyond a one-time session, the NGOPI initiative promotes sustainability by developing community-based financial literacy hubs, producing digital learning resources, and establishing partnerships with financial institutions and regulatory bodies. This approach positions financial literacy as an ongoing dialogue to build a culture of investment awareness and foster long-term financial resilience.
Local Flavor, Global Spirit: Traditional Rujak Serut Training for UMKM With Dharma Wanita Universitas Terbuka Medan riady, yasir; Pakpahan, Sondang Purnamasari; Marini, Yushita; Evriza, Eka; Lubis, Dewi Shinta Wulandari; Gurung, Lina
Aktual: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2025): Aktual: Jurnal Pengabdian Kepada Masyarakat September 2025
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/aktual.v3i3.417

Abstract

Background of study: This community service initiative seeks to enhance the abilities and inventiveness of members of the Dharma Wanita Persatuan (DWP) Universitas Terbuka (UT) Medan in the culinary domain, particularly in the preparation of traditional rujak serut.Aims and scope of paper: The main objective for Participants is to get expertise on selecting high-quality ingredients, employing appealing presentation tactics, and implementing basic marketing strategies to enhance the product's economic value.Methods: The methodologies employed encompass counselling, direct demonstrating, individual practi, and interactive conversations.Result: The activity's outcomes demonstrated significant enthusiasm among participants and enhanced proficiency in processing and turning rujak serut into commercially viable dishes.Conclusion: This program can be the initial step in strengthening the creative economy leveraging local potential for members of DWP UT Medan and also implementation of Tri Dharma University.
APLIKASI RUANG GURU UNTUK PEMBELAJARAN DI ERA COVID-19 Suriani, Irda; Marini, Yushita; Marina, Nisha; Nasution, Muhammad Muslim; Lubis, Maulana Arafat
DIRASATUL IBTIDAIYAH Vol 1, No 2 (2021): DIRASATUL IBTIDAIYAH
Publisher : Pendidikan Guru Madrasah Ibtidaiyah Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2081.794 KB) | DOI: 10.24952/ibtidaiyah.v1i2.4752

Abstract

AbstractThe COVID-19 era requires the world of education to transform its learning system towards application-based digitalization. The current learning application that is widely discussed is Ruangguru. Ruangguru is an application that is intended to help students learn because the content is based on subjects by the curriculum in Indonesia. This study aims to explore the effectiveness of the Ruangguru application for learning, especially in the scope of elementary schools. This research method is descriptive quantitative through the survey. The population of this study were elementary/MI students in the city of Padangsidimpuan, North Sumatra. The sampling technique used in this study is probability sampling which includes simple random sampling, so the number of students who respond is 81 people. Data collection techniques using a Google Form-assisted questionnaire. Analysis of research data using descriptive statistics assisted by STATCAL software. The results of this study found data that the Ruangguru application seemed to be effectively used for learning for SD/MI students in the Padangsidimpuan City area of North Sumatra Province during the COVID-19 pandemic with an average percentage of 80.25%. Keywords: Ruangguru application; Learning; COVID-19 AbstrakEra COVID-19 menuntut dunia pendidikan bertransformasi sistem pembelajarannya menuju digitalisasi berbasis aplikasi. Aplikasi pembelajaran saat ini yang banyak diperbincangkan ialah Ruangguru. Ruangguru adalah aplikasi yang diperuntukkan membantu siswa dalam belajarnya karena isinya berdasarkan mata pelajaran yang sesuai kurikulum di Indonesia. Penelitian ini bertujuan untuk menelusuri keefektifan aplikasi Ruangguru untuk pembelajaran khususnya di lingkup sekolah dasar. Metode penelitian ini adalah kuantitatif deskriptif melalui survei. Populasi penelitian ini adalah siswa SD/MI yang berada di wilayah Kota Padangsidimpuan, Sumatera Utara. Teknik sampelyang digunakan dalam penelitian ini ialah probability sampling yang meliputi simple random sampling, jadi siswa yang merespon berjumlah 81 orang. Teknik pengumpulan data menggunakan kuesioner berbantuan Google Form. Analisis data penelitian memakai statistik deskriptif berbantuan software STATCAL. Hasil penelitian ini menemukan data bahwa aplikasi Ruangguru terlihat efektif digunakan untuk pembelajaran bagi siswa SD/MI di wilayah Kota Padangsidimpuan Provinsi Sumatera Utara selama masa pandemi  COVID-19 dengan memiliki rata-rata persentase 80,25%. Kata kunci: Aplikasi Ruangguru; Pembelajaran; COVID-19
PENEGAKAN HUKUM PIDANA DAN PRAKTIK AKUNTANSI RUMAH TANGGA TERHADAP PERILAKU JUDI ONLINE DI INDONESIA Iqbal Hakim, Ardiyansyah; Marini, Yushita; Basyarudin, Basyarudin
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 1 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i1.2024.349-356

Abstract

Artikel Karya Ilmiah ini ditulis untuk menganalisis penegakan hukum pidana dan praktik akuntansi rumah tangga terhadap perilaku judi online masyarakat Indonesia, khususnya di Kota Medan. Perjudian online membutuhkan penanganan hukum dan sosial dalam menanggulangi kecanduan dan dampak negatif terhadap diri sendiri maupun orang lain, termasuk keluarga. Artikel ini juga menganalisis peran praktik akuntansi terhadap perilaku judi online didalam keluarga. Artikel ini menggunakan pendekatan yuridis empiris, bersifat kualitatif dengan data primer dan sekunder. Teknik pengumpulan data menggunakan observasi, wawancara dan studi dokumen. Hasil penelitian menunjukkan bahwa upaya hukum kepolisian dalam menanggulangi tindak pidana perjudian online Kota Medan dilakukan melalui upaya penal, faktor penghambat dalam penegakan hukumnya yaitu faktor penghambat internal (sumber daya manusia, sarana prasarana fasilitas hukum) dan faktor eksternal (server, jaringan perangkat internet, masyarakat). Hasil penelitian juga menunjukkan bahwa keluarga yang menerapkan praktik akuntansi rumah tangga tidak berpengaruh terhadap perilaku judi online, dan keluarga yang terdapat pelaku atau mantan pelaku judi online tidak melakukan praktik akuntansi rumah tangga dikeluarganya. Kesimpulannya penegakan hukum pidana perilaku judi online belum memberikan efek jera terhadap pelaku judi online, kemudian praktik akuntansi rumah tangga dapat menjadi praktik baik dalam mereda perilaku judi online masyarakat Kota Medan, Indonesia.
The Influence of the Ease of Use of the JMO Application on the Satisfaction and Loyalty of BPJS Ketenagakerjaan Participants Nainggolan, Mikha Zefanya Nainggolan; Tarigan, Helda; Hutagaol, Eca Nehemia Bregin; Malau, Agrien Yolanda Romagina; Pahlevi, Habieb; Khalid, Asma; Marini, Yushita
Journal of Digital Scholarship in Archives and Information Vol. 1 No. 1 (2025): Journal of Digital Scholarship in Archives and Information
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/jdsia.v1i1.23

Abstract

Background of study: The digital transformation of public services in Indonesia has prompted institutions like BPJS Ketenagakerjaan to adopt technology-based platforms to enhance accessibility and efficiency. One such initiative is the Jamsostek Mobile (JMO) application, designed to provide participants with self-service access to essential features such as checking balances and submitting claims. The perceived ease of use of such platforms plays a critical role in determining user satisfaction and long-term engagement. Aims and scope of paper: This paper aims to analyze the influence of the perceived ease of use of the JMO application on user satisfaction and loyalty among BPJS Ketenagakerjaan participants. The scope of the study is conceptual, focusing on the theoretical relationships between ease of use, satisfaction, and loyalty within the context of digital public services. Methods: This study employs a conceptual literature review method based on the Technology Acceptance Model (TAM). Data were sourced from peer-reviewed journals, reports, and previous research published between 2021 and 2025, using keywords such as “ease of use,” “user satisfaction,” “loyalty,” and “digital public services.” Result: The findings indicate that intuitive design, clear navigation, and accessible features significantly influence user satisfaction. In turn, satisfaction strongly contributes to user loyalty. However, external factors such as digital literacy, service responsiveness, and internet infrastructure also moderate these relationships. Conclusion: To ensure the sustainability of the JMO application, BPJS Ketenagakerjaan must continuously improve usability, technical infrastructure, and user support systems. Enhancing ease of use is essential not only for increasing satisfaction but also for fostering long-term user loyalty in digital public services.
Co-Authors Basyarudin Basyarudin Casella, Senna Indri Dewi Shinta Wulandari Lubis Dharmawan, Faris Adi Edy Syarif eka evriza, eka Eka Putri Fitriani Dian Shafira Faridah Iriani Gurung, Lina Haholongan Simanjuntak Hutagaol, Eca Nehemia Bregin Iqbal Hakim, Ardiyansyah Johannes Johannes Khalid, Asma Malau, Agrien Yolanda Romagina Marina, Nisha Maulana Arafat Lubis Muhammad Daud Muhammad Daud Muhammad Ridha Habibi Z Nainggolan, Mikha Zefanya Nainggolan Nasution, Muhammad Muslim Nisha Marina Nisha Marina Oktaviani, Emilia Pahlevi, Habieb Riady, Yasir S. Prasetyo Andre Kristrianto Samosir, Agussalim Suriani, Irda Syahril Syahril Tarigan, Helda Vina Arnita Vina Arnita Yasir Riady