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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Journal of Education, Humaniora and Social Sciences (JEHSS) JCRS (Journal of Community Research and Service) Jurnal Akuntansi Bisnis dan Publik Community Engagement and Emergence Journal (CEEJ) TIN: TERAPAN INFORMATIKA NUSANTARA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Accounting and Business Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Social Responsibility Projects by Higher Education Forum Economics, Business and Management Science Journal Instal : Jurnal Komputer Jurnal Info Sains : Informatika dan Sains Journal of Research in Social Science and Humanities Jurnal Bisnis Mahasiswa Proceeding International Seminar of Islamic Studies Journal of Indonesian Management Journal of Financial and Behavioural Accounting JUrnal Riset Ilmu Pendidikan Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Journal of Trends Economics and Accounting Research Formosa Journal of Sustainable Research (FJSR) Jurnal Nasional Teknologi Komputer Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Proceeding of The International Conference on Economics and Business Gemilang: Jurnal Manajemen dan Akuntansi Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences Innovative: Journal Of Social Science Research Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Wilayah, Kota dan Lingkungan Berkelanjutan Journal of Environmental Economics and Sustainability Marhalado International Journal of Economics and Management Sciences E-Amal: Jurnal Pengabdian Kepada Masyarakat Journal of Management and Economics Research Harmony Management: International Journal of Management Science and Business Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Vina Arnita
Universitas Pembangunan Panca Budi
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Love of Money, Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence Influence Students Perceptions of Accounting Professional Ethics: Case Study of Accounting Students at Panca Budi Development University and the University of North Sumatra Daning Indah Lestari; Vina Arnita
Proceeding of The International Conference on Business and Economics Vol 3 No 1 (2025): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbe-untagsmg.v3i2.2810

Abstract

This study aims to analyze the influence of Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence Influence Students Perceptions of Accounting Professional Ethics. The objects of this study are students of the Accounting study program from Panca Budi Development University and the University of North Sumatra. This study uses a quantitative approach with an associative research type. The research population consists of students from the 2020 to 2022 intake with a total of 1,647 people, including 467 students from Panca Budi Development University and 1,180 students from the University of North Sumatra. The sample was determined using the Slovin formula, so that 94 respondents were obtained as research samples. The data used consists of primary and secondary data. Primary data was collected by distributing questionnaires to respondents, while secondary data was obtained from various sources such as reports, books, documents, and relevant scientific publications. Data analysis was carried out using SPSS software version 25. Analysis techniques include descriptive statistical analysis, validity and reliability tests, and classical assumption tests that include normality, multicollinearity, and heteroscedasticity. Furthermore, multiple linear regression analysis was conducted and hypothesis testing was carried out using the t-test and coefficient of determination (R²). The results of the study indicate that partially, the variables Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence have a positive and significant Influence Students Perceptions of Accounting Professional Ethics.
EDUKASI WISATA MANGROVE DI DESA PASAR RAWA KECAMATAN GEBANG KABUPATEN LANGKAT Ramadhani Fitri; Siti Nurhayati; Vina Arnita; Susan Alfityah
MARHALADO : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 4 (2024): November: MARHALADO: Jurnal Pengabdian kepada Masyarakat
Publisher : Arsil Media

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

Abstract

Langkat Regency is one of the districts in North Sumatra Province with interesting tourist destinations to visit. This makes Langkat Regency potentially able to develop tourist attractions. One of the tourism objects that has the potential to be developed is in Pasar Rawa Village. This service activity aims to increase the knowledge of the Pasir Rawa Village community regarding the role and function of Mangroves as a tourist attraction. This beach tourism potential will attract visitors if it is planned according to the safety and comfort of visitors without damaging the ecology. The method of approach offered in community service is socialization with lectures and discussions. The results of this study increase understanding of the role and function of Mangrove forests as an attractive tourist attraction and the strategy of promoting potential village tourism can be implemented well. Where the community can understand the magnitude of coastal potential that can be used as a source of tourist objects. The high enthusiasm of the community in community service activities is a benchmark for the success of this service.
Pengaruh Sistem Informasi e-PADI terhadap Pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Badan Pendapatan Daerah Kabupaten Deli Serdang Sarah Vika Sabrina; Vina Arnita
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2509

Abstract

This study focuses on exploring the impact of the implementation of the e-PADI information system on the PBB-P2 payment process within the Deli Serdang District Revenue Agency. The background of this research is that PBB-P2 revenue collection is still below target. The method used is quantitative with an associative approach through surveys. The respondents in this study are taxpayers residing in Deli Serdang Regency. The sampling technique used is purposive sampling, namely those who have used the e-PADI application in their tax payment process. Data collection was conducted through questionnaires and documentation. The focus of data analysis was on how the e-PADI information system affects the completion of basic and education taxes in rural and urban areas. Based on the findings of this study, the use of the e-PADI information system has a positive impact on the completion of basic and education taxes in rural and urban areas. However, the utilization of this technology is still hindered by various constraints, such as technological limitations and low digital literacy among the community. The research data shows that the e-PADI information system has an impact on PBB-P2 payments, but improvements are still needed in terms of education, socialization, and the quality of digital services.
The Role of the Land and Building Tax Collection System in Optimizing the Achievement of Original Income Target in Tanjung Anom Village Tanjung, Endah Suharlin; Gultom, Eva Ulina; Arnita, Vina
International Journal of Integrative Sciences Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i12.12745

Abstract

This study aims to analyze the implementation of the Rural Land and Building Tax (PBB-P2) collection system in Tanjung Anom Village, Pancur Batu District, Deli Serdang Regency. This study was conducted with a qualitative approach, using data collection methods through observation, interviews, and documentation. The data collected includes the process of registration, determination, payment, billing, and supervision of PBB-P2 receipts. The results of the study indicate that the implementation of the PBB-P2 collection system in Tanjung Anom Village has been running in accordance with the established Standard Operating Procedure (SOP). The process includes registration of tax objects, determination of Taxable Object Sales Value (NJOP), payment through collectors and designated places, and billing with bills and administrative actions in accordance with applicable laws. However, obstacles are still found, namely the lack of public understanding of the function and benefits of taxes and the ineffective application of legal sanctions
STRATEGI PEMASARAN JAJANAN PASAR PRODUK UMKM TERHADAP MINAT BELI MASYARAKAT DI DESA KOTA PARI Yana Diana; Vina Arnita; Sri Rahayu; Fathul Fahrozi Nasution
Jurnal Nasional Teknologi Komputer Vol 4 No 4 (2024): Oktober 2024
Publisher : CV. Hawari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/jnastek.v4i4.171

Abstract

The purpose of this study was to determine the application Strategy of the Product Quality, Packaging and Prices Traditional Cake of SMEs Products to Purchasing Decisions in Kota Pari Village. The specific target in this research to the community is that the village community knows the marketing strategy by improving product quality, packaging, and the appropriate selling price so that product sales will also increase. This type of research is quantitative research where the research instruments are observation, interviews, and distributing questionnaires. The data source of this research is the results of a questionnaire distributed to respondents who buy market snack cakes as many as 91 people. From this study it is known that product quality has a positive and significant effect on purchasing decisions. Packaging has a positive and significant effect on purchasing decisions and price has a positive and significant effect on purchasing decisions. It is hoped that the community as a household industry player in Kota Pari Village, Pantai Cermin Subdistrict, Serdang Bedagai Regency, can know and understand how to improve product quality, packaging and prices so as to increase sales and income.
Pengaruh Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan Pada PT. Bhakti Sehat Husada Medan Rangkuti, M Ihsan; Arnita, Vina
Economics, Business and Management Science Journal Vol 4, No 1 (2024): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v4i1.414

Abstract

This research is titled "The Influence of Professional Ethics on the Consideration of Materiality in Financial Statement Examination at PT Bhakti Sehat Husada Medan". It employs a quantitative method aiming to determine the impact of professional ethics, using a sample of 30 individuals. The sample in this study consists of employees registered as respondents in the company PT Bhakti Sehat Husada Medan. Data collection was conducted through questionnaire distribution and documentation of the questionnaire results. In the analysis process, various tests were employed, including normality test, Multicollinearity test, Heteroscedasticity test, multiple linear regression test, R² test, as well as the F test (simultaneous) and t test (partial). The test results indicated that partially there is no effect between professional ethics (X1) and the materiality level (Y) in the company PT Bhakti Sehat Husada.
Kemudahan Financial Technology Terhadap Kemampuan Saving Behavior Generasi Z Rinjani, Vitaliana; Arnita, Vina
Journal of Management and Economics Research Vol 1 No 3 (2023): August 2023
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v1i3.99

Abstract

Memasuki revoulusi industry 4.0 yang menggabungkan teknologi otomatisasi, internet dan teknologi konvensional, sektor keuangan mengembangkan teknologi finansial atau Financial Thechnology (Fintech). Hal ini dilakukan untuk memberikan kemudahan dalam bertransaksi sehingga menjadi lebih efektif dan efisien. Terlebih pada saat pandemic Covid-19 hal perkembangan teknologi finansial semakin pesat, karena anjuran dari WHO untuk bertransaksi secara nontunai (Cashless). Generasi Z adalah generasi yang tumbuh bersamaan dengan perkembangan teknologi pada indutri 4.0. Mereka sudah terbiasa menggunakan teknologi finansial karena lebih praktis, sesuai dengan karakteristik dari generasi Z yang lebih menyukai kemudahan dan efisiensi. Teknologi finansial sudah mencapai berbagai lini transaksi dari payment system, pendanaan bahkan investasi. Generasi Z memiliki tingkat literasi keuangan yang kurang, sehingga teknologi finansial yang tersedia mempengaruhi saving behavior.
Strategi Kualitas Produk, Kemasan, dan Harga Kue Jajanan Pasar Produk UMKM Terhadap Keputusan Pembelian di Desa Kota Pari Diana, Yana; Arnita, Vina; Rahayu, Sri; Nasution, Fathul Fahrozi
EDU SOCIETY: JURNAL PENDIDIKAN, ILMU SOSIAL DAN PENGABDIAN KEPADA MASYARAKAT Vol. 4 No. 3 (2024): Oktober 2024-Januari 2025
Publisher : Association of Islamic Education Managers (Permapendis) Indonesia, North Sumatra Province

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/edu.v4i3.726

Abstract

Tujuan penelitian ini adalah untuk mengetahui penerapan strategi kualitas produk, kemasan dan harga kue jajanan pasar produk UMKM terhadap keputusan pembelian di Desa Kota Pari. Target khusus dalam penelitian kepada masyarakat ini yaitu agar masyarakat Desa mengetahui strategi pemasaran dengan meningkatkan kualitas produk, kemasan, dan harga jual yang sesuai sehingga penjualan produk juga semakin meningkat. Jenis penelitian ini adalah penelitian kuatitatif dimana instrumen penelitiannya adalah observasi, wawancara, dan penyebaran angket. Sumber data penelitian ini adalah hasil angket yang disebarkan kepada responden yang membeli kue jajanan pasar sebanyak 91 orang. Dari penelitian ini diketahui bahwasanya kualitas produk, berpengaruh positif dan signifikan terhadap keputusan pembelian. Kemasan berpengaruh positif dan signifikan terhadap keputusan pembelian dan harga berpengaruh positif dan signifikan terhadap keputusan pembelian. Diharapkan masyarakat sebagai pelaku indutri rumah tangga yang ada di Desa Kota Pari Kecamatan Pantai Cermin, Kabupaten Serdang Bedagai, dapat mengetahui dan memahami cara bagaimananya meningkatkan kualitas produk, kemasan dan harga sehingga dapat meningkatkan penjualan dan pendapatan.
Pengembangan Kewirausahaan Di SMA Negeri 1 Sunggal Kabupaten Deli Serdang Melalui Kegiatan Pelatihan Akuntansi Nasution, Dito Aditia Darma; Dwilita, Handriyani; Arnita, Vina
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 2 No 2 (2019)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v2i2.2714

Abstract

State Senior High School1 Sunggal Deli Serdang Regency, which has high quality studentshave a high enthusiasm in entrepreneurship so that the potential to be able to bring upsuccessful young entrepreneur. The success of coaching young people into entrepreneurswill increase regional scale economic prosperity in this case in Deli Serdang Regencyeven on a national scale (Indonesian). Activities carried out in this community serviceis in the form of accounting training activities for students of State Senior High School 1 Sunggal Deli SerdangRegency. The purpose of this activity is to develop entrepreneurship for studentsSenior High School 1 SunggalDeli Serdang Regency so that it becomes a successful young entrepreneur.The results of community service activities indicate an increase in knowledgeand accounting skills in entrepreneurship by Senior High School 1 Sunggal Deli Serdang Regency students
Strategi Kualitas Produk, Kemasan Dan Harga Kue Jajanan Pasar Produk Umkm Terhadap Keputusan Pembelian Di Desa Kota Pari Diana, Yana; Arnita, Vina; Rahayu, Sri
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (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.v4i3.11372

Abstract

Tujuan penelitian ini adalah untuk mengetahui penerapan Strategi Kualitas Produk, Kemasan Dan Harga Kue Jajanan Pasar Produk UMKM Terhadap Keputusan Pembelian Di Desa Kota Pari. Target khusus dalam penelitian kepada masyarakat ini yaitu agar masyarakat Desa mengetahui strategi pemasaran dengan meningkatkan kualitas produk, kemasan, dan harga jual yang sesuai sehingga penjualan produk juga semakin meningkat. Jenis penelitian ini adalah penelitian kuatitatif dimana instrumen penelitiannya adalah observasi, wawancara, dan penyebaran angket . Sumber data penelitian ini adalah hasil angket yang disebarkan kepada responden yang membeli kue jajanan pasar sebanyak 91 orang . Dari penelitian ini diketahui bahwasanya kualitas produk, berpengaruh positif dan signifikan terhadap keputusan pembelian. Kemasan berpengaruh positif dan signifikan terhadap keputusan pembelian dan harga berpengaruh positif dan signifikan terhadap keputusan pembelian. Diharapkan masyarakat sebagai pelaku indutri rumah tangga yang ada di Desa Kota Pari Kecamatan Pantai Cermin, Kabupaten Serdang Bedagai, dapat mengetahui dan memahami cara bagaimananya meningkatkan kualitas produk, kemasan dan harga sehingga dapat meningkatkan penjualan dan pendapatan.
Co-Authors , Heriyati Chrisna , Oktarini Khamilah Siregar Alfia, Nurul Alfiyah, Sausan Andini Puspita Sari Annisa Putri Athaya, Nada Syifa Aulia Aulia Aulia Aulia Ayu Kurnia Sari Br Bangun, Dini Febriana Chandra, Muhammad Mahardika Chatarina Umbul Wahyuni Daning Indah Lestari Diana, Yana Dito Aditia Darma Nasution Dwi Permatasari Barus Edy Syarif Eky Ermal M Eky Ermal Muttaqin Elyandi, Juli Ermal M, Eky Faried, Annisa Ilmi Fathul Fahrozi Nasution Febriyanti, Susmia Febyola Crisanta Fitri Hasanah Fitri, Rahmadhani Franita, Riska Frennando Dewa Chandika Gultom, Eva Ulina Handriyani Dwilita Hendra Saputra Heriyati Chrisna Heriyati Chrisna Hernawaty Hernawaty Hernawaty, Hernawaty Icha Santika Indriani, Yunia Izzati, Dina Jones Gultom Khairul Khairul, Khairul Kurniawan, Fahmi Larasasti, Sindy Lukna, Yohanes Kevin Manao, Marcella Chintya Marina, Nisha Marini, Yushita Matondang, Adinda Rizki Ramadhana Miranda, Aqilah Muh. Fachrul Muzawwir Murnihati Murnihati Mustika Tupa Sihombing Nabila, Talita Nasution, Fathul Fahrozi Nina Andriany Nasution Nisha Marina Noviani, Noviani Nuraini Nuraini Padang, Ratnauli Panggabean, Ignasius G. K. Panjaitan, Gloria Oktavania Parsi, Citra Putri Balqis, Putri Putri Nazwa Amalia Rahmadayanti, Nabila Rahmadhani Fitri Rahmayanti Rahmayanti Ramadhan, Aditya Ramadhan, Puja Rizqy Ramadhani Fitri Ramadhani, Aditya Rambe, Hasvia Sheilla Aldira Rangkuti, M Ihsan Riansyah Rica Cahya Amalya Rinjani, Vitaliana Risky, Raihan Rizky Amalia Safitri, Tsamara Nayla Salsabila Nadhifa Althaaf Sarah Vika Sabrina Sari, Andini Puspita Saskia, Dwi Putri Sihombing, Dona Silitonga, Juliarta Sinaga, Eki Rosnita Sipayung, Willy Febrian Siti Nurhayati Siti Nurhayati Siti Nurhayati Sitompul, Monika Pebri Yanti Sitorus, Zulham SRI RAHAYU Suganda, Rara Suryani Suryani Susan Alfityah Suwarno Syafitri, Auna Tamba, Rani Rosya Tambunan, Dame Romauli Tambunan, Yuliati Tanjung, Endah Suharlin Ulzannah, Nisa Wahyu Miko Pratama Waldani, Anggi Jumiafitri Wan Fachruddin Wan Fachruddin Widianingsih, Novita Yana Diana Yolanda, Nabila Yuliati Tambunan Yunia Indriani Zahrani, Vista Zainal, Siti Rohaida Mohammed Zuraida Tharo Zuraidah Tharo