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All Journal Niagawan Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Pendas : Jurnah Ilmiah Pendidikan Dasar 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 Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Brilliant International Journal of Management and Tourism
Putri Kemala Dewi Lubis
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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.
Analisis Pengolahan Biji Salak Menjadi Bubuk Kopi dari Limbah Toko Bolu Salak di Kota Padang Sidimpuan: Penelitian Silvia Annur Hasibuan; Amelia; Monika Flora Manik; Rini Khairani Harahap; Rejosu Vanhot Sianturi; Putri Kemala Dewi Lubis
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3929

Abstract

This study aims to utilize salak seed waste from Bolu Salak (a fruit cake shop) in Padangsidimpuan City as a raw material for making coffee powder, which has economic value and market potential. Unmanaged salak seed waste poses a risk of environmental pollution, necessitating creative processing that can provide added value. The study used an experimental method supplemented by literature review and interviews. The processing process included cleaning, drying, roasting, grinding, and filtering to produce coffee powder with a distinctive aroma and a consumable texture. The results showed that salak seeds contain antioxidants and are low in caffeine, making them a potential healthier beverage alternative. Product innovation was carried out through a ready-to-brew formulation, the use of sachet packaging, and the development of a ready-to-drink bottle variant. Public and student responses to the product's taste, aroma, and uniqueness demonstrated positive acceptance. This study concludes that processing salak seeds into coffee powder is an effective way to reduce organic waste while opening up business opportunities based on local wisdom in Padangsidimpuan City.
PENGEMBANGAN E-MODUL MODEL PEMBELAJARAN BERBASIS KETERAMPILAN ABAD 21 Revita Yuni; Putri Kemala Dewi Lubis; Putri Sari MJ Silaban; Roza Thohiri; Elsa Aurel Agustine Situmorang
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 In Order
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34777

Abstract

Educators can create innovative teaching materials by utilizing engaging information technology that can be carried and read anytime and anywhere. Moreover, students are now synonymous with the gadgets (smartphones) they often carry. In addition to innovative teaching materials based on information technology, teaching materials that can provide students with a more comprehensive understanding are also needed. 21st-century learning focuses on technology integration and the development of essential skills such as critical thinking, creativity, communication, and collaboration (4Cs), as well as contextual and problem-oriented learning. Developing 21st-century skills plays a vital role in preparing students to face the complex challenges of the modern era. Education is expected to produce individuals who not only excel academically but also possess the ability to adapt, think critically, solve problems, and innovate. This study aims to develop an e-module based on a learning model that integrates 21st-century skills in economics learning, with a high level of validity, practicality, and effectiveness. This research is a research and development (R&D) that adapts the five stages in the ADDIE model, namely analysis, design, development, implementation, and evaluation. The implementation of the development research includes (a) defining problems and needs analysis; (b) planning product design and (c) Implementation and evaluation of the e-module learning model based on 21st-century skills. The subjects in this study were sixth-semester students from the Economics Education study program. This study employed data analysis techniques that included validity, practicality, and effectiveness tests. The e-module validation process was conducted by two validator experts: a material expert and a design expert. Based on the research results, the feasibility test obtained a very feasible category, while the practicality test, based on responses from the lecturer team (colleagues) and students, showed a very practical category. The effectiveness test results indicated that the implementation of the e-module with a 21st-century skills-based learning model was effective.
Diversifikasi Olahan Ikan Mas Khas Toba Menjadi Abon Ikan Dengan Andaliman Sebagai Bentuk Pemanfaatan Potensi Lokal Di Sumut Putri Kemala Dewi Lubis; Sabrina Erisa Aulia Sihotang; Khairunnisa Umi Al Mas; Siti Mardiah; Dwi Atika Zahara; Ivan R. Ventris Siahaan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13953

Abstract

Penelitian ini membahas diversifikasi olahan ikan mas khas Toba menjadi Abon Ikan Mas Andaliman sebagai upaya memanfaatkan potensi lokal Sumatera Utara. Latar belakang penelitian berangkat dari tingginya produksi ikan mas di kawasan Danau Toba yang belum diolah secara optimal, serta penggunaan andaliman sebagai rempah khas Batak yang memiliki potensi besar dalam pengembangan produk kuliner daerah. Penelitian ini bertujuan untuk menjelaskan proses pengembangan produk, nilai kreatif dan nilai tambah yang dihasilkan, rantai nilai produksi, strategi bisnis, serta dampak ekonomi lokal yang ditimbulkan. Metode penelitian menggunakan pendekatan campuran, yakni kualitatif deskriptif, kajian literatur, dan eksperimen untuk menentukan formulasi abon yang paling tepat. Hasil penelitian menunjukkan bahwa pengolahan ikan mas menjadi abon berbumbu andaliman mampu meningkatkan nilai jual produk, memperkuat identitas kuliner lokal, serta menciptakan peluang pasar yang luas, terutama sebagai oleh-oleh khas Sumatera Utara. Selain itu, produk ini memberikan dampak ekonomi positif bagi pembudidaya ikan, petani andaliman, pelaku UMKM, dan tenaga kerja lokal. Secara keseluruhan, inovasi abon ikan mas andaliman tidak hanya berperan dalam memperkaya ragam kuliner daerah, tetapi juga menjadi strategi efektif dalam mendukung pengembangan ekonomi kreatif berbasis potensi lokal.
Analisis Tren Dan Sinyal Transaksi Saham Padi Berbasis Moving Average Dan Macd Sebagai Dasar Penyusunan Panduan Praktis Investasi Primawati Sinaga; Widia Gultom; Depina Br Tumangger; Cristina Martalia Sitepu; Putri Kemala Dewi Lubis
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 5.B (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

This study aims to analyze trends and trading signals for PT Minna Padi Investama Sekuritas Tbk (PADI) stock using the Moving Average (MA) and Moving Average Convergence Divergence (MACD) indicators, as well as to develop a practical investment guide based on technical analysis. The study employs a quantitative descriptive method with a documentary study approach using secondary data in the form of daily closing prices of PADI shares from January to May 2026. The analysis utilizes the MA20 and MA50 indicators to identify bullish and bearish trends through golden cross and death cross patterns, while the MACD indicator is used to confirm market momentum strength and stock trading signals. The results indicate that the combination of MA and MACD indicators can assist investors in interpreting trend direction, recognizing market momentum, and determining buy and sell signals more systematically. A golden cross supported by a bullish MACD crossover tends to signal potential stock price increases, while a death cross followed by a bearish MACD crossover indicates potential stock price declines. Furthermore, this study successfully developed practical investment guidelines that can help investors understand the technical analysis process more easily and effectively. Thus, the integration of MA and MACD indicators is considered effective as a basis for stock investment decision-making, particularly for novice investors.
PENGARUH PENDAPATAN ASLI DAERAH, BELANJA MODAL, DAN BELANJA BANTUAN SOSIAL TERHADAP PENINGKATAN MUTU SDM MELALUI INDEKS PEMBANGUNAN MANUSIA DI KOTA PADA PROVINSI SUMATERA UTARA Andriansyah Hasibuan; Audina Pratiwi; Feny Fadiya; M. Raihan Noer; Putri Kemala Dewi Lubis; Khairani Alawiyah Matondang
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

Penelitian ini menganalisis pengaruh Pendapatan Asli Daerah, Belanja Modal, dan Belanja Bantuan Sosial terhadap Indeks Pembangunan Manusia di 8 kota Provinsi Sumatera Utara tahun 2020-2024 menggunakan regresi data panel dengan Random Effect Model. Hasil menunjukkan Pendapatan Asli Daerah berpengaruh positif signifikan (p = 0.0000), Belanja Modal tidak signifikan (p = 0.2783), dan Belanja Bantuan Sosial berpengaruh negatif signifikan (p = 0.0003) terhadap IPM. Model menjelaskan 38.63% variasi IPM. Temuan ini mengindikasikan pentingnya peningkatan kemandirian daerah dan optimalisasi efektivitas belanja daerah dalam meningkatkan kualitas pembangunan manusia.
Inovasi Minuman Herbal Berbasis Limbah Kulit Jeruk Dan Bunga Telang Sebagai Upaya Pemanfaatan Sumber Daya Alami Fais Irawan; Mizael Demak Sitohang; Epelima Sinaga; Kevin Lejon Simamora; Agnes Dea Lita Br Sitepu; Putri Kemala Dewi Lubis
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

This research aims to develop an innovative herbal drink based on orange peel and butterfly pea flower waste as an effort to utilize abundant local natural resources while supporting the strengthening of the creative economy and environmental sustainability. Orange peel waste from the food industry is used as a source of bioactive compounds, while butterfly pea flowers act as a natural dye and source of antioxidants, thereby increasing the functional and aesthetic value of the product. The research used an experimental method with an exploratory qualitative approach through the stages of cleaning, drying, grinding, mixing, formulation in tea bags, and sensory testing including color, aroma, taste, and clarity of the brew. The results show that the combination of orange peel and butterfly pea flowers produces a herbal drink with an attractive purplish blue color, a refreshing citrus aroma, a mild taste, and the potential to provide health benefits through antioxidant activity. This waste utilization model reflects the application of a circular economy because it is able to reduce organic waste, increase the economic value of waste materials, and open up opportunities for the development of superior products for MSMEs and the regional tourism sector. With the support of branding strategies, environmentally friendly packaging, and digital promotions that emphasize the values ​​of health, sustainability, and local wisdom, this herbal tea product has the potential to develop as a competitive creative commodity.
Co-Authors ,Esyha Nur Azizah Agnes Avenia Barus Agnes Dea Lita Br Sitepu Aidil Anwar Ritonga Alawi Parkindungan Hasibuan Aliska Putri Simatupang Amelia Andriansyah Hasibuan Anggi Emalia Putri ANNISA HANDAYANI Audina Pratiwi 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 Dian Eka Zahra Dicky Effendi Dina Larisma Hotmauli Lumban Gaol Dwi Atika Zahara Eka Valentina Manurung 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 Epelima Sinaga Era Mustika Ginting Erli Dayinati Erni Susilawati Purba Esyha Nur Azizah Evi Suryani Harahap Eza Syahbana Fais Irawan Fajar Agung Leksmana Fani Magdalena Girsang Febri Br Hutabarat Feny Fadiya Fera Daniaty Nababan Fidia Wati Fitri Novi Yanti Munthe Fitri Rahmadani Gey Des Four Munte Hana Grace 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 Kayla Adelia Kevin Lejon Simamora 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 M. Raihan Noer Maria Audina Rumapea Maria Olivia Pasaribu Maya Tanjung Maya Wulandari Mery Kristiani Susanti Simanjuntak Mizael Demak Sitohang Monika Flora Manik Muhamad Abdul Zabar Muhammad Aldi Akbar 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 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 Siti Mardiah Sophia Hanum Sri Wulandari Tarigan Suhendra Suhendra Tamaria br. Sidebang Teresia Reginanta Ginting Thohiri, Roza Tina Angelia Tinti Sriyani Uswatul Akmalia Vania Ailsa Nabilah Vito Rogantina Nababan Widia Gultom Yefoni Valentina Banjar Yemima Eleonore Nadapdap Yesha Artika Galy Yochi Cristhofen Laia Yulianti Lubis