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All Journal Niagawan Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Pendas : Jurnah Ilmiah Pendidikan Dasar IKRA-ITH EKONOMIKA Jurnal Manajemen Bisnis Eka Prasetya Jurnal Ilmiah Wahana Pendidikan JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen ProBisnis : Jurnal Manajemen Akuntansi'45 Economic Reviews Journal Journal of Social And Economics Research Jurnal Manajemen dan Ekonomi Kreatif Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Sadewa: Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial Saber: Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Ekonomi dan Pembangunan Indonesia JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi, Akuntansi dan Perpajakan journal of social and economic research Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi JIMEK
Putri Kemala Dewi Lubis
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Analisis Efektivitas Realisasi Anggaran Pendapatan Belanja Daerah Kota Medan Tahun 2021-2023 Rinaldi Rinaldi; Alawi Parkindungan Hasibuan; Putri Kemala Dewi Lubis; Jelita Simanungkalit
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i2.605

Abstract

Medan city is one of the largest cities in Indonesia. The increasing need for infrastructure amidst the increasing population in the city of Medan is a challenge that must be resolved. This research was conducted to evaluate the effectiveness of the Medan City Revenue and Expenditure Budget considering that the budget allocation for improving infrastructure that has been carried out by the Medan City Government is the government's priority. The research method used in this research is a descriptive analysis method with a qualitative approach. The results of the research found that effectiveness in managing the APBD is still less effective. In this case, the effectiveness of budget management still needs to be improved so that fund allocation can be optimized and create more inclusive and sustainable development.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN PADA KANTOR CAMAT MEDAN TEMBUNG Eliza Handayani Lubis; Karin Sarah Angelina Siahaan; Putri Kemala Dewi Lubis; Sarah Bakara
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.106

Abstract

In accountability and transparency, the quality of financial reports is assessed through the preparation of the report. This is done to provide accountability and transparency in financial reporting. Accountability itself is an ethical concept that is closely related to government management, which includes the government executive, parliamentary legislature and judiciary, and has different definitions (Herindraningrum & Yuhertiana, 2021). Therefore, accountability is needed in the management of public funds and transparency is needed to ensure that financial management can be trusted. The relationship between the regional head as a member of the community and the regional head as an agent chosen by the community. Regional governments are responsible for the authority given to the community (Larasati Agustina & Bagito, 2019). The regional people's representative council plays a role in developing the supervisory function of regional government. To improve the quality of local government, community needs can be used as a reference so that local government can operate well and produce trustworthy and open financial reports (Indrayani & Widiastuti, 2020).
Studi Literatur: Implementasi Teori Akuntansi Pada Laporan Keuangan Sektor Publik Annisa Handayani; Juanda Maulana; Putri Kemala Dewi Lubis
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.100

Abstract

Developing accounting theory is very important in making financial reports. Accounting theory is an arrangement of concepts, definitions and propositions that presents a systematic picture of accounting phenomena, as well as explaining the relationships between variables in the accounting structure. This research uses qualitative research methods. The data collection technique uses secondary data which is carried out by literature review and literature study. The results of this study state that the benefits of public sector accounting are indeed very important in preparing financial reports with standard account classifications, recording and journaling procedures that are in accordance with the business circulation of public sector organizations including interpretation, treasury and accounting reports. The standards belonging to public sector financial accounting have been created and developed accordingly according to internationally accepted standards to achieve stable and comparable accounting functionality for all countries or jurisdictions.
Pendidikan, Investasi Modal Manu UNVEILING THE PATH TO PROSPERITY IN PAPUA : AN ANALYSIS OF HUMAN CAPITAL INVESTMENT TRENDS IN EDUCATION (2018-2023) Oktania, Ainur; Eza Syahbana; Muhammad Aldi Akbar; Putri Kemala Dewi Lubis
Ekonomi & Bisnis Vol 23 No 2 (2024): Jurnal Ekonomi & Bisnis Desember 2024
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v23i2.6671

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dampak investasi modal manusia melalui pendidikan terhadap pembangunan manusia di Provinsi Papua, sejalan dengan janji otonomi khusus yang mengamanatkan alokasi dana untuk pendidikan. Metodologi penelitian menggunakan regresi data panel dengan aplikasi EViews, dengan 29 kabupaten/kota di Provinsi Papua sebagai objek penelitian. Secara parsial, Indeks Pembangunan Manusia (IPM) dipengaruhi secara positif dan signifikan oleh Rata-rata Lama Sekolah (RLS), Harapan Lama Sekolah (HLS), dan Angka Harapan Hidup (AHH) berdasarkan hasil analisis penelitian. Secara simultan, ketiga variabel bebas tersebut memberikan kontribusi sebesar 99.85% terhadap IPM. Kesimpulan dari penelitian ini adalah investasi dalam pendidikan memiliki peran penting dalam meningkatkan pembangunan manusia di Provinsi Papua, sekaligus mencerminkan refleksi dari upaya implementasi janji otonomi khusus dalam meningkatkan kualitas hidup penduduk setempat.
Pengaruh Corporate Governance Terhadap Nilai Pasar Saham di Pasar Modal Putri Kemala Dewi Lubis; Fera Daniaty Nababan; Maria Audina Rumapea; Teresia Reginanta Ginting; Yefoni Valentina Banjar
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2492

Abstract

This research aims to determine the influence of corporate governance on share market value in the capital market. The research results show that corporate governance has a significant influence on stock market value. The results of the analysis show that corporate governance has a significant positive influence on stock market value. The results of this research contribute to capital market theory and practice, as well as providing useful information for investors and capital market policy developers, and overall, the implementation of good corporate governance practices can increase the company's credibility and value in the eyes of investors, thereby increasing stock prices. higher.
Peran Intermediasi Pasar Modal Dalam Meningkatkan Partisipasi Investor Di Pasar Modal Indonesia Harrington B. Silaban; Eka Valentina Manurung; Regita Amelia; Yemima Eleonore Nadapdap; Putri Kemala Dewi Lubis
Jurnal Manajemen dan Ekonomi Kreatif Vol. 2 No. 3 (2024): Juli: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v2i3.358

Abstract

The role of capital market intermediation on economic development cannot be denied, especially in relation to investor participation in the Indonesian capital market. This study aims to examine the effect of intermediation on investor engagement. To collect data, a qualitative descriptive method was used, mainly through an extensive literature review. The results of this study emphasize the importance of the role of various capital market intermediary institutions, including underwriters, securities trading intermediaries, securities companies, investment managers, custodian banks, and investment advisors, in encouraging greater investor participation in the Indonesian capital market. Simplifying the investment process and reducing costs are key strategies to attract more investors, especially individuals and beginners. Improving financial literacy among the general public is also important to understand the benefits and risks associated with investing, ultimately leading to wider and sustained investor participation. Recommendations include simplifying investment procedures, lowering fees, and promoting financial education initiatives.
Analisis Kinerja Keuangan Perusahaan dengan Analisis Du Pont Pada Perusahaan PT. Phapros Tbk. Tahun 2018-2023 Putri Kemala Dewi Lubis; Deyren Firmansyah; Elsa Aurel Agustine Situmorang; LumbanBatu, Selfiana
Jurnal Manajemen Bisnis Eka Prasetya Vol 11 No 1 (2025): Edisi Maret 2025
Publisher : LPPM STIE EKA PRASETYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jmbep.v11i1.609

Abstract

This study aims to analyze the financial performance of PT. Phapros Tbk during the 2018-2023 period using the DuPont model. Return on Investment (ROI), and Return on Equity (ROE) as tools to evalute a company”s efficiency and profitabilityThe analysis results indicate that PT. Phapros Tbk's financial performance has declined over the past six years. The average NPM was recorded at 6.195%, significantly below the industry standard of 20%, indicating challenges in generating profit from sales. The average TATO of 0.56 times also suggests that asset utilization efficiency remains lower than the industry standard of 2 times. ROI experienced a significant decline, with an average of 3.37%, reflecting the company's low return on investment. Additionally, ROE showed a downward trend, averaging 8.27%, dropping from 19.73% in 2018 to only 1.35% in 2023. This decline was influenced by various factors, including rising production costs, industry competition, and unfavorable economic conditions. Therefore, the company needs to enhance operational efficiency, optimize asset utilization, and implement more innovative business strategies to improve profitability and competitiveness in the pharmaceutical industry.
Pengaruh Pendapatan Asli Daerah (Pad), Sisa Lebih Pembiayaan Anggaran (SILPA), Dan Dana Alokasi Umum (DAU) Terhadap Belanja Modal Di Provinsi Sumatera Utara Santi Melati Silalahi; Elisabeth Saida Silaban; Ira Meilani Sipahutar; Roma Sihol Marito Sitompul; Putri Kemala Dewi Lubis
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.6531

Abstract

Penelitian yang dilakukan pada artikel ini menganalisis dampak Pendapatan Asli Daerah (PAD), Sisa Lebih Pembiayaan Anggaran (SiLPA), dan Dana Alokasi Umum (DAU) terhadap belanja modal di Provinsi Sumatera Utara. Penelitian ini memanfaatkan data sekunder dari 33 kabupaten/kota selama periode 2019 hingga 2023, dengan metode analisis regresi data panel. Temuan menunjukkan bahwa PAD tidak memiliki pengaruh signifikan terhadap belanja modal, sementara SiLPA dan DAU memberikan dampak positif yang signifikan. Hasil penelitian ini menekankan pentingnya pengelolaan keuangan daerah dalam mendukung pembangunan infrastruktur dan pelayanan publik, serta memberikan rekomendasi kepada pengambil kebijakan untuk memaksimalkan penggunaan sumber daya keuangan daerah demi meningkatkan belanja modal yang berkelanjutan.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umu (DAU) Dan Dana Alokasi Khusus (DAK) Terhadap Belanja Daerah Provinsi Sumatera Utara Tahun 2019-2023 Era Mustika Ginting; Ismi Hasanah; Vito Rogantina Nababan; Putri Yohana L Tobing; Putri Kemala Dewi Lubis
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.6618

Abstract

Penelitian ini bertujuan untuk menganalisis pendekatan kuantitatif dan menggunakan tiga variabel independent dan variabel dependen. Penelitian ini dilakukan untuk mendapat gambaran tentang pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah di Provinsi Sumatera Utara selama periode 2019-2023. Metode yang digunakan dalam penelitian ini adalah analisis regresi Data Panel, dengan Data yang diambil dari Badan Pusat Statistic (BPS) dan melalui sumber-sumber instansi luar yang dipublikasikan seperti jurnal, artikel, perpustakaan. Hasil penelitian ini menunjukkan bahwa PAD memiliki pengaruh positif dan signifikan terhadap belanja daerah, Dana Alokasi Umum (DAU berpengaruh Positif dan Signifikan terhadap Belakan Daerah, Sedangkan Dana Alokasi Khusus (DAK) menunjukkan hasil yang tidak berpengaruh Signifikan karena tergantung pada kurangnya perencanaan dan pengelolaan yang efektif dalam pemanfaatan dana tersebut.
Studi Kelayakan Usaha Kopi Kekinian Berbasis Delivery-Only: Analisis Model Bisnis Tanpa Outlet Fisik di Era Digital Putri Kemala Dewi Lubis; Agnes Avenia Barus; Enjel Elfrida Purba; Lusyana Sidebang; Novita Sari Br Kaban
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 Terbit
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.34442

Abstract

This study aims to evaluate the feasibility and digital business model of AB.VA Coffee, a home-based coffee business that only provides delivery services and utilizes social media as its primary marketing and sales tool. The background of this study is based on the increasing popularity of coffee among the younger generation and the development of digital technology that has shifted consumer behavior towards online purchases. The method used is descriptive qualitative, with data collected through interviews, observations, and documentation of the business owner. Data analysis was carried out by reducing, displaying, and drawing conclusions. The results of this study indicate that AB.VA Coffee can adapt to digital advancements by implementing a direct delivery strategy that reduces operational costs and increases service efficiency. From a feasibility perspective, this business is declared feasible to run in terms of market, technical, and managerial aspects, although it still needs strengthening in the legal field for further development. Using the Business Model Canvas approach, it was found that all elements of the digital business model have been implemented simply but effectively, including product value, customer relationships, and distribution channels that rely on social media.
Co-Authors ,Esyha Nur Azizah Afifah Khalisah Ritonga Agnes Avenia Barus Aidil Anwar Ritonga Aisyah Rahmadani Alawi Parkindungan Hasibuan Amelia Ananda Fazhira Anggi Emalia Putri Annisa Dina Maisarah HSB ANNISA HANDAYANI Aulia Nurfitriana Belliyani Br Bangun Br Tarigan, Eli Agustina Cah Dayani Saragih Charles Fransiscus Ambarita Cindy F Waruwu Cristina Martalia Sitepu Defi Seftiana Depina Br Tumangger 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 Gilang Maulana 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 Lisbet Sulitia Liston Rivaldo Sitorus Lola br Ginting Lola Vitaloka Simanjuntak LumbanBatu, Selfiana Lussyana Karolina Sidebang Lusyana Sidebang Maria Audina Rumapea Maria Olivia Pasaribu Marinus Friderikus Gulo Maya Tanjung Maya Wulandari Mery Kristiani Susanti Simanjuntak Monika Flora Manik Muhamad Abdul Zabar Muhammad Aldi Akbar Nandita Olivia Natasya Nazwa Aulia Nst nela permata sari lubis Nova Romadiyah Novita Sari Br Kaban NUR HAMIDAH Nurul Pratiwi Oktania, Ainur Pardede, Ronaldo Penus Sinurat Pitri Aulia Usman Lubis Primawati Sinaga 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 Reva Nurputri Siahaan Revita Yuni Reza Ramadhana 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 Widia Gultom Yefoni Valentina Banjar Yemima Eleonore Nadapdap Yescenia Sigiro Yesha Artika Galy Yochi Cristhofen Laia Yohanna Sitanggang Yulianti Lubis