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Putri Kemala Dewi Lubis
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Journal : Economic Reviews Journal

 1 
Analisis Karakter Mahasiswa dalam Berwirausaha Lussyana Karolina Sidebang; Sheryl Valencia Pangaribuan; Fitri Novi Yanti Munthe; Putri Kemala Dewi Lubis
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.234

Abstract

This research uses a qualitative approach with in-depth interviews with a number of entrepreneurial students to understand their creative and innovative characteristics in their business. Analysis shows that students who are creative and innovative tend to have a risk-taking attitude, flexibility in facing change, and the ability to identify new market opportunities. They also tend to have a strong intrinsic motivation to create value for consumers. Students’ creative and innovative character plays an important role in the success of their business. Education and institutional support can strengthen these traits, encouraging students to become leaders in their entrepreneurial fields. To increase support for students’ creative and innovative characteristics, institutions need to provide educational programs that focus on developing new ideas, as well as providing access to financial resources and mentorship for young entrepreneurs. Analysis of students’ creative and innovative characteristics provides important insights into how young people can contribute significantly to the economy through their own businesses.
Peran Teknologi dalam Pengelolaan Sumber Daya Ekonomi Kreatif pada Industri Kreatif di Kecamatan Medan Marelan Erni Susilawati Purba; Kristin Margaretha Simarmata; Sernanda putri Darma; Putri Kemala Dewi Lubis
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.260

Abstract

This research aims to determine the role of technology in managing creative economic resources in the creative industry in Medan Marelan District. This research was conducted using qualitative methods through interviews with one of the MSME owners in Medan Marelan District. The research results show that technology has an important role in managing creative economic resources in the creative industry, namely increasing efficiency and productivity, increasing global market access, and improving market information and marketing strategies. This research also shows that managing creative economic resources requires a significant role of technology. Technology not only functions as a tool, but also as a driver and developer. Thus, management of creative economy resources must consider how technology can be used to increase efficiency and productivity in the creative industry.
Ekonomi Kreatif dan Daya Tarik Objek Wisata Studi Kasus Objek Wisata Paepira Lakeside Agnes Avenia Barus; Pitri Aulia Usman Lubis; Putri Kemala Dewi Lubis
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.274

Abstract

This research was conducted to see an overview of the potential for creative economic development at the Paepira Lake Side tourist attraction, so that it can increase tourist attraction. The research method used was descriptive case study research. The author looked at the potential of the Paepira Lake Side tourist attraction and then analyzed it based on the following aspects. aspects of tourist attraction and creative potential. The Paepira Lake Side tourist attraction has potential but looking at the aspects of tourist attraction it can be concluded that it does not meet the criteria. Recommendations that can be given by researchers are to increase cooperation between the local community, government, business people and academics to build and develop tourism that is more interesting to visit. The economic sub-sector that can be prioritized is the culinary aspect.
Penerapan Angsuran Pajak Penghasilan Pasal 25 Bagi Wajib Pajak Badan untuk Efisiensi Keuangan CV Visi Printing Putri Kemala Dewi Lubis; Evi Suryani Harahap; Penus Sinurat; Elsa Situmorang; Tamaria br. Sidebang
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.558

Abstract

This study discusses the implementation of Article 25 Income Tax (PPh) installments for corporate taxpayers, specifically at CV Visi Printing, and its impact on the company's financial efficiency. Article 25 PPh is a tax paid periodically throughout the fiscal year based on estimated tax liabilities, aimed at helping companies manage their tax obligations more effectively. This research employs a qualitative method with an analysis of the financial statements of CV Visi Printing for the year 2022. The results indicate that the Article 25 PPh installment applied by CV Visi Printing, amounting to Rp 3,553,000 per month, positively affects the company's cash flow efficiency. This gradual tax payment helps the company maintain liquidity and reduces the burden of a large tax payment at the end of the year. Furthermore, with proper tax planning, CV Visi Printing can allocate financial resources more effectively to support other operational activities. The implementation of this tax installment also enhances the company's tax compliance, avoiding potential penalties, and maintaining the company's financial stability in the long term. The study concludes that the application of Article 25 PPh installments plays a crucial role in improving the company's financial efficiency through better cash flow management and optimal tax planning.
Co-Authors ,Esyha Nur Azizah Agnes Avenia Barus Aidil Anwar Ritonga Alawi Parkindungan Hasibuan Amelia Anggi Emalia Putri ANNISA HANDAYANI Aulia Nurfitriana Belliyani Br Bangun Br Tarigan, Eli Agustina Cah Dayani Saragih Charles Fransiscus Ambarita Cindy F Waruwu Defi Seftiana Deyan Andini Zam Zam Nasution Deyren Firmansyah Dicky Effendi Dwi Atika Zahara Eka Valentina Manurung Eki Monalisa Br Elisabeth Fitryany Manik Elisabeth Saida Silaban Eliza Handayani Lubis Elrisa Marsanda Br Ginting Elsa Aurel Agustine Situmorang Elsa Situmorang Endang Endang Enjel Elfrida Purba Enwanda Nia Monika Br Sinaga Era Mustika Ginting Erli Dayinati Erni Susilawati Purba Esyha Nur Azizah Evi Suryani Harahap Eza Syahbana Fajar Agung Leksmana Fani Magdalena Girsang Febri Br Hutabarat Fera Daniaty Nababan Fidia Wati Fitri Novi Yanti Munthe Fitri Rahmadani Gey Des Four Munte Harrington B. Silaban Hwan Daniel Ibersina Br Ginting Iin Sintia Iqbal Syahputra Ira Meilani Sipahutar Ira Sukma Panggabean Ismi Hasanah Ivan R. Ventris Siahaan Jan Moris Saragih Jelita Simanungkalit Jeni Sinurat Juanda Maulana Juli Kristabel Sinaga Karin Sarah Angelina Siahaan Khairani Alawiyah Matondang Khairunnisa Umi Al Mas Kiki Pramana Kristin Margaretha Simarmata Lenti Susana Saragih Limbong, Nikasyah Liston Rivaldo Sitorus Lola br Ginting Lola Vitaloka Simanjuntak LumbanBatu, Selfiana Lussyana Karolina Sidebang Lusyana Sidebang Maria Audina Rumapea Maria Olivia Pasaribu Maya Tanjung Maya Wulandari Mery Kristiani Susanti Simanjuntak Monika Flora Manik Muhamad Abdul Zabar Muhammad Aldi Akbar Nova Romadiyah Novita Sari Br Kaban NUR HAMIDAH Nurul Pratiwi Oktania, Ainur Pardede, Ronaldo Penus Sinurat Pitri Aulia Usman Lubis Putri Damayanti Saragih Putri Marito Pane Putri Rahmadani Nasution Putri Sari MJ Silaban Putri Titin Sianturi Putri Yohana L Tobing Rahmadi Idris Pasaribu Regita Amelia Rejosu Vanhot Sianturi Revita Yuni Ricky Louis Naibaho Rinaldi Rinaldi Rini Khairani Harahap Roma Sihol Marito Sitompul Rossy Pratiwi Sihombing Rossy Pratiwy Sihombing Sabilah Hidayati Sabrina Erisa Aulia Sihotang Sabrina Yolanda Br Nainggolan Santi Melati Silalahi Sarah Bakara Sarah Lilya saragih Selviana Nasution Sernanda Putri Darma Shakira Alaya Sharma Juliana Silaban Sheryl Valencia Pangaribuan Silvia Annur Hasibuan Siska L Batu Siti Mardiah Sophia Hanum Sri Wulandari Tarigan Suhendra Suhendra Tamaria br. Sidebang Teresia Reginanta Ginting Thohiri, Roza Tina Angelia Tinti Sriyani Uswatul Akmalia Vito Rogantina Nababan Yefoni Valentina Banjar Yemima Eleonore Nadapdap Yescenia Sigiro Yesha Artika Galy Yochi Cristhofen Laia Yohanna Sitanggang Yulianti Lubis