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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL EDUCATION AND DEVELOPMENT Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Administrasi dan Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Edueco Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Manajemen Sains dan Organisasi (JMSO) Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Ilmiah Accusi KREATIF: Jurnal Pengabdian Masyarakat Nusantara Sewagati: Jurnal Pengabdian Masyarakat Indonesia JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi International Journal of Economics, Business and Innovation Research Svarga Pena: Jurnal Pengabdian Kepada Masyarakat Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health Jurnal Ekonomi, Manajemen, Akuntansi Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health Jurnal Ilmiah Accusi International Journal of Economics and Management Research KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Elfina Okto Posmaida Damanik
Universitas Simalungun ( USI )
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Implementation of Budget Absorption on Financial Performance at the Personnel and Human Resources Development Agency of Dairi Regency Sipayung, Tuahman; Purba, Rumondang; Damanik, Elfina Okto Posmaida
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/58wmwr55

Abstract

This study aims to analyze the implementation of budget absorption and its impact on financial performance at the Civil Service and Human Resource Development Agency (BKPSDM) of Dairi Regency. Budget absorption serves as a key indicator of the effectiveness of local government program implementation. The data reveal fluctuations in budget realization from 2019 to 2021, showing an upward trend in the final quarter of each fiscal year. Employing a descriptive qualitative approach, this research uses both primary data through interviews and secondary data derived from financial reports and budget realization documents. The results show that the low level of budget absorption at the beginning of the year was influenced by unrealistic planning, delays in administrative processes, and limited human resource capacity in financial management. Conversely, in the final quarter, activities accelerated sharply, causing a workload concentration. Improvement efforts include enhancing planning systems, increasing staff competence, and optimizing digitalization in local financial processes. The findings are expected to provide valuable insights for local governments in improving the efficiency and accountability of public financial management
Pendampingan Penggunaan Biaya Overhead Pabrik Dalam Mengelola Biaya Produksi Di O2 Ice Cream Ice Cream Pematang Siantar Asyrina Fadilah Chaniago; Joana Ruth Paulin Saragih; Vena Angriva Putri; Dimas Ardiansyah; Elfina Okto Posmaida Damanik
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 4 No. 2 (2024): Juni : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v4i2.3191

Abstract

This community service activity was carried out by students of the Faculty of Economics, University of Simalungun, Pematang Siantar. The method of this activity is qualitative and goes through several important stages such as, Planning Stage, Training and Mentoring Stage, and Reporting Stage. This activity aims to assist UMKM O2 Ice Cream Pematang Siantar in determining factory overhead costs in managing production costs. The results of this community service activity have effective results and run smoothly when this activity takes place.
Pengaruh Earning Per Share (Eps), Return On Equity (ROE), Debt To Equity (DER) Terhadap Harga Saham (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Pakan Ternak Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015 - 2018) Elfina Okto Posmaida Damanik; Wahyu Tamari Simanjuntak; Eva Sriwiyanti
Jurnal Ilmiah Accusi Vol. 3 No. 1 (2021): Jurnal Ilmiah Accusi 3(1) Mei 2021
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/qv85cj09

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mengetahui bagaimana Earning Per Share (EPS), Return On Equity (R0E), Debt To EquityRatio (DER) terhadap harga saham perusahaan manufaktur sub-sektor pakan ternak pada periode 2015-2018. Metode penelitian yang digunakan yaitu penelitian data kuantitatif dan deskriptif, jenis data sekunder dan primer, sampel digunakan yaitu perusahaan sektor pakan ternak di Bursa Efek Indonesia yang menyajikan laporan keuangan dan rasio secara lengkap.Dengan menggunakan uji t, uji F, regresi linier berganda dan uji determinasi R2.Hasil penelitian diperoleh bahwa EPS (x1) thitung 1,540 dengan nilai signifikansi 0,162 tidak berpengaruh signifikan terhadap kebijakan harga saham, ROE (x1) thitung -1,540 dengan signifikansi 0,171 tidak berpengaruh signifikan terhadap harga saham, DER (x1) thitung -2,559 dengan signifikansi 0,034 berpengaruh signifikan terhadap harga saham, artinya EPS dan ROE tidak berpengaruh signifikan terhadap harga saham. Determinasi R squer sebesar 0,665 mempunyai arti bahwa variabel independen EPS, ROE,DER sebesar 66,5% mempengaruhi harga saham dan 33,5% harga saham dipengaruhi oleh faktor lain diluar dari variabel penelitian ini
Pengaruh Rasio Likuiditas Terhadap Kinerja Keuangan Pada PT. Bank Perkreditan Rakyat Eka Prasetya Pematangsiantar Centain Sihombing; Elfina Okto Posmaida Damanik; Eva Sriwiyanti
Jurnal Ilmiah Accusi Vol. 1 No. 1 (2019): Jurnal Ilmiah Accusi 1(1) Mei 2019
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/610mh676

Abstract

Tujuan penelitian adalah untuk mengetahui pengaruh rasio keuangan likuiditas terhadap kinerja keuangan PT.BPR Eka Prasetya Pematangsiantar. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif, sumber data laporan keuangan 2014,2015 dan 2016. Berdasarkan hasil penelitian rasio lancar 2014 (51,53 X), 2015 (1373,70 X) dan 2016 ( 1529,18 X). rasio cepat 2014 (32,34 X), 2015 (78,65 X) dan 2016 (167,86 X) ,Rasio kas 2014 (4,9 X), 2015(50,22 X) dan 2016 (140,8 X)
Implementation of Budget Absorption on Financial Performance at the Personnel and Human Resources Development Agency of Dairi Regency Tuahman Sipayung; Rumondang Purba; Elfina Okto Posmaida Damanik
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/58wmwr55

Abstract

This study aims to analyze the implementation of budget absorption and its impact on financial performance at the Civil Service and Human Resource Development Agency (BKPSDM) of Dairi Regency. Budget absorption serves as a key indicator of the effectiveness of local government program implementation. The data reveal fluctuations in budget realization from 2019 to 2021, showing an upward trend in the final quarter of each fiscal year. Employing a descriptive qualitative approach, this research uses both primary data through interviews and secondary data derived from financial reports and budget realization documents. The results show that the low level of budget absorption at the beginning of the year was influenced by unrealistic planning, delays in administrative processes, and limited human resource capacity in financial management. Conversely, in the final quarter, activities accelerated sharply, causing a workload concentration. Improvement efforts include enhancing planning systems, increasing staff competence, and optimizing digitalization in local financial processes. The findings are expected to provide valuable insights for local governments in improving the efficiency and accountability of public financial management
ANTECEDENTS OF INTEREST IN PURCHASING ELECTRIC MOTORCYCLES IN MEDAN Christopher, Christopher; Purba, Purnama Yanti; Harianja, Lulu Nitama; Damanik, Elfina Okto Posmaida; Simorangkir, Enda Noviyanti
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 14 No. 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima I
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v14i1S.816

Abstract

This study aims to analyze the influence of technological innovation, environmental awareness, and price on the purchase intention of electric motorcycles in Medan City. The research employs a quantitative approach with a causal research design. The population consists of residents of Medan City who use electric motorcycles, and the sample was determined using random sampling, resulting in one hundred respondents. Data were collected through observation and questionnaires. The data analysis includes validity testing, reliability testing, classical assumption tests, multiple linear regression analysis, partial tests (t-tests), and simultaneous tests (F-tests) using IBM SPSS Statistics version 23. The results show that partially technological innovation has a positive and significant effect on purchase intention for electric motorcycles, environmental awareness also positively influences consumers’ intention to buy, and price is identified as a significant and positive factor that affects consumers’ purchasing decisions. Simultaneously, these three variables strongly influence the increase in purchase intention for electric motorcycles in Medan City. These findings indicate that technological innovation, environmental awareness, and price are essential components in developing strategies to expand the electric vehicle market in Indonesia.
PENGARUH GENDER, LITERASI KEUANGAN DAN LIFESTYLETERHADAP TINGKAT KESEJAHTERAAN KELUARGA PETANI KELAPA SAWIT DI PEMATANG KERASAAN Johanna Gurning, Demak; Okto Posmaida Damanik, Elfina; H Sinaga, Mahaitin
Manajemen: Jurnal Ekonomi Vol. 6 No. 2 (2024): Manajemen : Jurnal Ekonomi (Special Issue)
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/dpwsjx83

Abstract

The welfare level of the palm coconut farmer family in Pematang Kerasaan is influenced by three important factors in determining the welfare rate of the farmers family such as Gender, financial literacy, and lifestyle. The aim of the study is to find out the influence of gender, economic literacy and lifestyle on the welcoming level of family palm Coconut farmers in Pamatang Kerasan. The population in this study was a palm coconut farmer in Pematang Ker sentiment as many as 30 respondents. Data collection techniques using interviews, library studies, observations and questionnaires were tested using validity and rehabilitation. Data analysis techniques using classical assumption tests, double linear regression, t tests, f tests and determination coefficients (R-square). Based on the calculation of the determination factor test (R2), the adjusted R Square value obtained at 0.671 shows that 67.1% of family welfare rates (binding variables) can be explained by gender, financial literacy and lifestyle variables, while the remaining 32.9% are influenced by other factors not discussed in this study.
Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Net ProfitMargin PT Wilmar Cahaya Indonesia Tbk Okto Posmaida Damanik, Elfina; Mawardani, Dina; Simbolon, Pirma
Manajemen: Jurnal Ekonomi Vol. 6 No. 1 (2024): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2dgcc069

Abstract

Seiring dengan pesatnya perkembangan dunia bisnis, mengharuskan para manajemen keuangan perusahaan untuk mengelola manajemen perusahaan supaya dapat mencapai tujuan perusahaan yaitu meningkatkan laba sebesar-besarnya. Rasio keuangan merupakan salah satu metode analisis rasio keuangan yang merupakan alat utama dalam analisis keuangan, karena analisis ini dapat digunakan untuk menjawab berbagai pertanyaan tentang keadaan keuangan korporasi. Tujuan analisis ini adalah untuk mengidentifikasi setiap kelemahan dari keadaan keuangan yang dapat menimbulkan masalah di masa yang akan datang serta menentukan sesuatu kekuatan yang dapat menjadi suatu keunggulan korporasi. Penelitian ini dilakukan untuk mengetahui pengaruh Current Ratio dan cash ratio terhadap Net Profit Margin. Penelitian ini menggunakan data sekunder dengan metode penelitian kuantitatif dengan sampel 10 tahun data laporan keuangan PT Wilmar Cahaya Indonesia Tbk Teknik analisis data yang dipergunakan dalam penelitian ini adalah analisis dengan SPSS versi 25 . Hasil penelitian ini adalah bahwa variabel Current Ratio memiliki nilai thitung sebesar -803 < ttabel sebesar 2.306 dengan tingkat signifikan 0.448 > 0.05 berarti H0 diterima dan Hα ditolak sehingga Current Ratio tidak berpengaruh terhadap Net Profit Margin PT Wilmar Cahaya Indonesta Tbk, dan Debt to Equity ratio memiliki nilai t hitung sebesar -1.650 < ttabel sebesar 2.306 dan nilai tingkat signifikan 0.143 > 0.05, berarti H0 diterima dan Hα ditolak, dengan itu Debt to Equity  ratio tidak berpengaruh terhadap Net Profit Margin PT Wilmar Cahaya Indonesia Tbk.Selanjutnya uji simultan Current Ratio dan Debt to Equity ratio memiliki Fhitung sebesar 1.627 >Ftabel sebesar 2.306 dengan nilai signifikan 0.263>0.05 artinya  Current Ratio dan Debt to Equity ratio bersama-sama tidak berpengaruh dan tidak signifikan terhadap Net Profit Margin PT Wilmar Cahaya Indonesia Tbk, dan juga hasil uji koefisien determinasi (R2) dinyatakan dalam Adjusted R Square yaitu yaitu 12.2% sisanya sebesar 87.8 % tidak dipengaruhi dalam penelitian ini atau dipengaruhi oleh faktor lain
Pengaruh Gaji Dan Tunjangan Terhadap Kinerja Karyawan Di Toko Roti Valentin Bakery Kota Pematangsiantar Sipayung, Tuahman; Ajuma Harahap, Siti; Okto Posmaida Damanik, Elfina
Manajemen: Jurnal Ekonomi Vol. 6 No. 1 (2024): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/rrks5m29

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaji dan tunjangan secara parsial maupun simultan terhadap kinerja karyawan di Toko Roti Valentin Bakery Kota Pematangsiantar. Penelitian ini merupakan jenis penelitian kuantitatif dengan landasan konstruktivis. Populasi penelitian ini adalah seluruh karyawan yang bekerja di Toko Roti Valentin Bakery yang berjumlah 50 responden dan dengan menggunakan total sampling maka sampel penelitian sebanyak 50 responden. Variabel penelitian terdiri dari 2 variabel yaitu variabel bebas yang terdiri dari gaji dan tunjangan dan variabel terikat yaitu kinerja pegawai. Instrumen yang digunakan untuk setiap variabel adalah angket yang terdiri dari 5 pertanyaan dengan skala likert. Uji persyaratan data dalam penelitian ini terdiri dari uji multikolinearitas, heteroskedastisitas dan regresi. Untuk mengetahui hipotesis penelitian yang diajukan digunakan uji t parsial dan uji f simultan. Berdasarkan hasil perhitungan uji t dengan menggunakan aplikasi SPSS diatas diketahui nilai sig sebesar 0,025 dan nilai thitung sebesar 2,38 pada variabel X1 dan diketahui nilai sig sebesar 0,040 dan nilai thitung sebesar 2,963 pada variabel X2. Berdasarkan kriteria uji t yang telah dibahas dengan nilai sig level 0,05 dan nilai ttabel 2,06 maka nilai sig lebih besar dari 0,05 atau nilai thitung lebih besar dari nilai ttabel sehingga H yang pertama dan hipotesis kedua diterima yaitu gaji dan tunjangan berpengaruh secara parsial terhadap kinerja karyawan. Berdasarkan hasil perhitungan uji f (ANOVA) dengan menggunakan aplikasi SPSS diatas diketahui nilai sig sebesar 0,009 dan nilai Fhitung sebesar 2,687, sedangkan nilai Ftabel sebesar 3,7 dan nilai sig level sebesar 0,05 jadi bahwa H Hipotesis ketiga diterima yaitu gaji dan tunjangan berpengaruh secara simultan terhadap kinerja karyawan
Controversy as Marketing Strategy: Indonesian Celebrities Promoting Skincare through Public Image Polarization Damanik, Elfina Okto Posmaida; Sinaga, Mahaitin H; Tampubolon, Jusra; Simarmata, Hengki Mangiring Parulian
Manajemen: Jurnal Ekonomi Vol. 7 No. 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jnwh0a11

Abstract

This study aims to determine the impact of controversial figures in marketing strategies in the skincare industry. The research focuses on three public figures: Nikita Mirzani, Dr. Richard Lee, and “Dokter Detektif." This study uses a qualitative study approach to explore the polarization of public image and the role of celebrities in influencing consumer perceptions, brand trust, and purchase intent. Data was collected through social media content analysis, online media documentation, and a literature review of previous studies. The findings reveal three core themes: (1) controversial personal branding attracts engagement and emotional resonance, (2) buzz marketing tactics trigger virality through peripheral cues rather than rational persuasion, and (3) consumer ambivalence emerges between entertainment value and brand credibility. However, the use of controversy also poses long-term reputational risks for the associated brands. Although this study is limited to qualitative methods, it offers theoretical insights and practical recommendations for ethically managing influencer campaigns in culturally sensitive digital markets.
Co-Authors Adelia Falentina Sitorus Afrisah Putriani Agung Yudha Permana Ajuma Harahap, Siti Alfredo Hamonangan Purba Andy Wijaya Anggi Erlina Anggi Erlina Anggi Erlina Antika Suri, Rindy Arya, Mutih Asyrina Fadilah Chaniago Asyrina Fadilah Chaniago Batubara, Rahmawati Bayu Putri Br Purba Bella Elvrida Pardede Catherine Catherine Centain Sihombing Centain Sihombing Christopher Christopher Claudia Flaurencia Sitompul Claudia Flaurencia Sitompul Corry Damanik, Yesni Riana David David Demak Claudia Yosephine Simanjuntak Dendi Pranata Purba Dila Atmina Damanik Dimas Ananta Dimas Ardiansyah Dimas Ardiansyah Dina Mawardani Dina Valentina Pratiwi Dina Valentina Pratiwi Djarot Heru Santosa Djuli Sjafei Purba Doris Yolanda Saragih Eko Agus Suyono Elsa Putri Utami Ema Aulina Silitonga Enda Noviyanti Simorangkir Eris Turnip, Chintya Eva Sriwiyanti Eva Sriwiyanti Fangellica Victoria Farhan Afdillah Pulungan Farhan Afdillah Pulungan Ferry Leonardo Gaby Jennyfer Capriati Br Damanik Ginting, Fauziah Aftitah Girsang, Valentino H Sinaga, Mahaitin Haloho, Yuni Sarah Harianja, Lulu Nitama Helmi Rivai Nasution Hengki Mangiring Parulian Simarmata Hengki Mangiring Parulian Simarmata Imanta Jaya Sipayung Irkham Widiyono Irwansyah Irwansyah Jhonson Allen Marbun Joana Ruth Paulin Saragih Joana Ruth Paulin Saragih Johanes Wilfrid Pangihutan Purba Johanes Wilfrid Pangihutan Purba Johanna Gurning, Demak Jovie Febriansyah Jovie Febriansyah Jusra Tampubolon Jusra Tampubolon Lamria Lamria Lamria, Lamria Lisa Andriani Lisa Andriani Lisa Andriani Mahaitin H Sinaga Martina, Sri Marulam MT Simarmata Mawardani, Dina Meylida Nurchmania Muhammad Khadir Ali Muhammad Khadir Ali Muhammad Khadir Ali Muhammad Zul Apandi Muldri PJ Pasaribu Munthe, Risma Murni Siringoringo Murni Siringoringo Nasir Arafik Tambunan Nasir Arafik Tambunan Nasution, Diga Fachrurozi Nasution, Yanti Jesika Okista, Rizky Pirma Simbolon Prasalti, Geti Prity Tiara Diza Purba, Djuli Sjafei Purba, Purnama Yanti Purba, Risnafasya Cahyani Purba, Rumondang Purnama Yanti Purba Purnama Yanti Purba Rahmainim Saragih Rahmawati Batubara Rajes Pargaulan Simanjuntak Resna Napitu Roberto Haulion Turnip Rolando Sihombing Rumondang Purba Sabar Duma Sihombing Sabar Dumayanti Sihombing Samosir, Saut Managam Saragih, Liharman Saragih, Surya Eva Julita Sari, Trigita Fatma Saut Managam Samosir Saut Managam Samosir Septia Pratami Nur Rizki Sihombing, Centain Sihombing, Yeni Rafita Silitonga, Bastian Orlando Simanjuntak, Wahyu Tamari Simarmata, Hengki Mangiring Parulian Simarmata, Julwandi SIMBOLON, PIRMA Sinaga, Junedi Oloan Sinaga, Mahaitin H Sinurat, Anggiat Sipayung, Tuahman Siti Ajuma Harahap Siti Ajuma Harahap Sitompul, Claudia Flaurencia Sitorus, Adelia Falentina Sondang Triana Hutapea Sondang Triana Hutapea Sri Martina Sri Olimpia Silalahi Sriwiyanti, eva Tambak, Dian Gustrazaiman Purba Tambun, Rusmayani Tambunan, Nasir Arafik Tampubolon, Jusra Tarigan, Vitryani Taufik Parinduri Tioner Purba Tioner Purba Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Ummu Harmain, Ummu Vena Angriva Putri Vena Angriva Putri Vitryani Tarigan Wahyu Tamari Simanjuntak Wahyu Tamari Simanjuntak Wahyudi, Zikri Wijaya, Irna Kusuma Wijaya, Janhsen Pratama Yessy Febriani Yola Yola Yuni Sarah Haloho Yuni Sarah Haloho Yunior, Khomeiny