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All Journal Niagawan Ekonomi-Qu (Jurnal Penelitian Ilmu Ekonomi) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Journal on Education JURMA : Jurnal Program Mahasiswa Kreatif International Journal of Trends in Accounting Research Jurnal Dunia Pendidikan Jurnal Ilmiah Pendidikan Holistik (JIPH) Indonesian Journal of Advanced Research (IJAR) International Journal of Trends in Accounting Research Journal of Humanities Education Management Accounting and Transportation Jurnal Sistem Informasi, Akuntansi dan Manajemen
Putri Kemala Dewi Lubis
Universitas Negeri Medan
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Physics Public Health Social Sciences Transportation Other

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The Effect of Student Teams Achievement Division (STAD) Model on Learning Outcomes in Class X Economics Lessons at SMA Negeri 1 Kirange Academic Year 2022/2023 Rouli Milenia Qwint Siboro; Putri Kemala Dewi Lubis
Jurnal Ilmiah Pendidikan Holistik (JIPH) Vol. 2 No. 3 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jiph.v2i3.4933

Abstract

This research aims to determine the improvement in class economics learning outcomes using the Student Teams Achievement Division (STAD) learning model for class X students at SMA Negeri 1 Kisaran. The research method used in this research is the experimental method. The population in this study were all class X students at SMA Negeri 1 Kisaran, totaling 360 students, in 10 classes. The sampling technique uses purposive sampling, namely a sampling technique according to certain considerations, so that the sample is 72 students. In this study, the sample students were categorized into 2 groups. By testing the hypothesis using the paired t-test, the results obtained were sig.2 tailed at 0.000 < 0.05 using the Student Teams Achievement Division (STAD) learning model in improving students' economic learning outcomes.
The Effect of the Contextual Teaching and Learning (CTL) Learning Model Assisted by Learning Video Media on the Economic Learning Outcomes of Class XI IPS Students of SMA Negeri 1 Completed T.A 2022/2023 Renny Juliadi; Putri Kemala Dewi Lubis
Indonesian Journal of Advanced Research Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v2i8.5550

Abstract

This study aims to determine differences in students' economic learning outcomes using the Contextual Teaching and Learning (CTL) learning model assisted by learning video media compared to using conventional learning models in class XI IPS at SMA Negeri 1 Completed Academic Year 2022/2023. The population in this study were 141 students in class XI IPS, while the sample in class XI IPS 3 and 4 was 69 students. The results of the research show that the post test significance value for the experimental and control classes is 0.0035 <0.05, so Ho is rejected. This means that there is a significant difference in student economics learning outcomes that are higher by using the Contextual Teaching and Learning (CTL) learning model assisted by learning video media compared to using conventional learning models in class XI IPS SMA Negeri 1 Completed Academic Year 2022/2023. So, it can be concluded that the Contextual Teaching and Learning (CTL) learning model assisted by learning video media has an effect on the economics learning outcomes of class XI IPS students of SMA Negeri 1 Completed T.A 2022/2023.
PENGEMBANGAN MODEL FLIPPED LEARNING BERBASIS INKUIRI PADA MATA KULIAH STUDI KELAYAKAN BISNIS Putri Kemala Dewi Lubis
Niagawan Vol 12, No 3 (2023): NIAGAWAN VOL 12 NO 3 November 2023
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v12i3.49990

Abstract

Penelitian ini merupakan penelitian pengembangan yang bertujuan untuk mengetahui langkah-langkah pengembangan model pembelajaran flipped learning berbasis inkuiri, mengembangkan rancangan model pembelajaran flipped learning berbasis inkuiri yang memenuhi syarat valid, praktis dan efektif. Model pengembangan yang digunakan adalah model pengembangan ADDIE dengan tahapan (1)Analysis,(2)Design,(3)Development,(4) Implementation, (5) Evaluation. Subjek penelitian adalah Mahasiswa Semester VI mata kuliah Studi Kelayakan Bisnis Program Studi Pendidikan Ekonomi. Intrumen yang digunakan dalam penelitian ini adalah lembar validasi instrumen, lembar observasi keterlaksanaan model, lembar observasi pengelolaan pembelajaran dan angket respon mahasiswa. Hasil penelitian menunjukkan validitas komponen model pembelajaran yang terdiri atas sintaks, sistem sosial dan prinsip reaksi,sistem pendukung dan dampak pengiring berada pada kategori sangat valid dengan nilai rata-rata kevalidan 3,38 (sintaks); 3,73 (sistem sosial dan prinsip reaksi); 3,70 (sistem pendukung) dan 3,84 (dampak pengiring). Model pembelajaran ini sangat sesuai melatih kemandirian dan rasa tanggung jawab serta kemampuan berpikir kritis, kreatif dan inovatif bagi mahasiswa.
Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pertumbuhan Ekonomi Di Provinsi Sumatera Utara Putri Kemala Dewi Lubis; Fauzan zuhri siahaan; Andri Hasmawi Harahap; Rani P. Sari Hutabarat
Jurnal Dunia Pendidikan Vol 4 No 2 (2024): Jurnal Dunia Pendidikan
Publisher : LPPM Sekolah Tinggi Olahraga dan Kesehatan Bina Guna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55081/jurdip.v4i2.1758

Abstract

Pendapatan Asli Daerah merupakan suatu pendapatan yang diperolehdari sumber-sumber pendapatan daerah dari masing-masing daerah,dikelola sendiri oleh pemerintah daerah dan sebagai sumber keuangan daerah yang digunakan untuk membiayai pengadaan pembelian danpemeliharaan sarana dan prasarana pembangunan daerah. Retribusi daerah menurut UndangUndang No. 34 Tahun 2000 tentang pajak dan Retribusi Daerah adalah pungutan daerah sebagai pembayaran atas jasa atau pemberian izin tertentu yang khusus disediakan dan atau diberikan oleh Pemerintah Daerah untuk kepentingan orang pribadi atau badan. Apabila terjadi kenaikan retribusi daerah maka akan meningkatkan jumlah penerimaan pendapatan asli daerah. Artinya semakin meningkatnya penerimaan retribusi daerah maka akan meningkatkan pendapatan asli daerah
The Role of the Government as a Functionary for Planning and Development in a Region Putri Kemala Dewi Lubis; Muhammad Nazly Azrai; Avis Raja Satya Purba; Shafdana Mora Ritonga; Samuel Sianturi
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 1 (2024): JUNI
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v8i1.2343

Abstract

The role of local governments in regional development planning is to have the authority and ability to manage and implement regional development programs. Because local governments play a role in determining the success of the process of implementing government activities and regional development. Judging from the policy of the central government to ratify the regional plan document, the community is not satisfied, because the ratification of the regional development plan document by the central government is not based on the plan document submitted to the central government. The purpose of this study is to:) describe and analyze the role of local governments as entrepreneurs, coordinators, facilitators, and stimulators in regional development planning. b) describe and analyze the supporting and inhibiting factors of the role of local government in regional development planning in general. The methods used are; qualitative descriptive, which describes the real situation in the field. The findings in the field are that local governments as entrepreneurs, coordinators, facilitators, and stimulators will involve sectors of each existing ministry to participate in the Regional Development Commission team to verify, evaluate, and supervise priority regional development planning programs.
Kontribusi Tenaga Kerja Terhadap Pertumbuhan Ekonomi Nasional: Analisis dan Strategi Jeane Alisya; Afina Charolin; Putri Kemala Dewi Lubis
HEMAT: Journal of Humanities Education Management Accounting and Transportation Vol 1, No 2 (2024): Agustus 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v1i2.2832

Abstract

Pertumbuhan ekonomi nasional merupakan salah satu indikator utama dalam melihat kemajuan suatu negara. Indonesia dengan jumlah penduduk terbesar keempat di dunia tentunya memiliki potensi tenaga kerja yang besar. Namun, Jumlah penduduk yang besar malah menimbulkan permasalahan karena kurang tersedianya lapangan pekerjaan. Penelitian ini menggunakan metode studi kepustakaan dengan mengumpulkan jurnal, buku, makalah, dan penelitian terdahulu. Penelitian ini bertujuan untuk menganalisis kontribusi tenaga kerja terhadap pertumbuhan ekonomi nasional dan memberikan strategi agar tenaga kerja dapat berkontribusi secara optimal.
Analisis Sistem Pengendalian Intern Kas Pada PT. Ira Widya Utama Medan Putri Kemala Dewi Lubis; Adinda Ulina Barus
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This study aims to describe the application of the internal cash control system and analyze the internal control system for cash receipts and disbursements applied to PT. Ira Widya Utama in Medan, is it in accordance with the elements of the control system according to COSO. PT. Ira Widya Utama is a company engaged in construction services and housing development. The problems that arise in this study, where there is still evidence of receipt and proof of cash disbursements have not been serially numbered printed and are still contained in the supporting document records of the company's cash receipts transactions that have not been affixed with the "Paid" stamp by the cash receipts department which is feared to be re-recorded by the parties. irresponsible and will provide communication errors to customers and cashiers after the payment for the transaction. This research approach uses descriptive method to analyze the company's internal cash control system. In terms of research on the effectiveness of the company, the authors carry out data collection techniques using the interview method. Based on the results of interviews using an assessment measured by the five elements of the internal control system, it can be concluded that the internal cash control implemented by PT. Ira Widya Utama in Medan is still not in accordance with the elements of the internal control system.
Analisis Penerapan PPH Pasal 24 Pada PT. Telkom Indonesia Tbk Nurita Pasaribu; Hotman Siboro; Desry R Tarigan; Putri Kemala Dewi Lubis
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.7322

Abstract

This study aims to analyze the implementation of Income Tax (PPh) Article 24 at PT Telkom Indonesia Tbk, one of the largest multinational companies in Indonesia. PPh Article 24 is implemented to prevent double taxation of income earned from abroad, so that companies can credit taxes paid abroad against taxes owed in Indonesia. This study uses a qualitative descriptive approach with data obtained from PT Telkom Indonesia's annual report and related scientific articles. The results of the study indicate that the implementation of PPh Article 24 has a significant impact on the company's financial performance, especially on the decline in net profit due to international tax burdens. To mitigate this impact, PT Telkom utilizes the Double Taxation Avoidance Agreement (P3B) and collaborates with international tax consultants to ensure that all tax obligations can be met efficiently and in accordance with international tax provisions. This study provides important insights into effective tax strategies for multinational companies operating in multiple jurisdictions and the importance of a deep understanding of international tax policies.
Co-Authors Adinda Ulina Barus Afina Charolin Andri Hasmawi Harahap Avis Raja Satya Purba Boy Sitompul Debora Tarigas Marpaung Desry R Tarigan Eliza Putri Erni Susilawati Purba Fauzan Zuhri Siahaan Henny Mawarta Siregar Hotman Siboro Jeane Alisya Kristin Margaretha Simarmata Muhammad Nazly Azrai Nur Indah Melani Aruan Nurita Pasaribu Rafli Rafli Rani P. Sari Hutabarat Renny Juliadi Rio Ricardo Damanik Rouli Milenia Qwint Siboro Samuel Sianturi Samuel Tobing Shafdana Mora Ritonga Sofiah Nurlianti Tri Kurnia