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All Journal Niagawan JAKPI Jurnal Teknologi Pendidikan JURNAL PENGABDIAN KEPADA MASYARAKAT E-Dimas: Jurnal Pengabdian kepada Masyarakat LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Journal of Education, Humaniora and Social Sciences (JEHSS) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian kepada Masyarakat Nusantara Journal Of Human And Education (JAHE) International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Penelitian Pendidikan Indonesia
Choms Gary Ganda Tua Sibarani
Fakultas Ekonomi Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peningkatan Kualitas Produk Dan Pemasaran Pada Kelompok Usaha Emping Desa Baru Pasar VIII Kecamatan Hinai Kabupaten Langkat Joko Suharianto; Sumarno Sumarno; Mhd. Andi Abdillah Triono; Choms Gary G.T. Sibarani; Thamrin Thamrin
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.1 Desember (2022): SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.543 KB)

Abstract

Tujuan utama dari Kegiatan Pengabdian Kepada Masyarakat ini, menyelesaikan permasalahan yang tengah dihadapi oleh 2 mitra kelompok petani emping. Adapun 3 aspek permasalahan utama yakni aspek produksi, aspek pemasaran dan aspek keuangan. Target dalam kegiatan pengabdian ini menghasilkan penyelesaian masalah aspek produksi berupa; 1) Alat mesin press emping manual, dan 2) Alat mesin vacum sealer; aspek pemasaran berupa, 1) Merek dagang penjualan emping, 2). kemasan. dan aspek keuangan berupa 1) Pencatatan keuangan usaha sederhana. Lokasi kegiatan pengabdian dilakukan di Desa Baru Pasar VIII Kecamatan Hinai Kabupaten Langkat. Metode yang digunakan dalam kegiatan ini ceramah, praktik dan pendampingan. Pelatihan dan penyuluhan kegiatan pengabdian ini dilakukan di aula desa, pada kegiatan ini telah diserahkan 4 unit alat press emping manual, 2 unit mesin kemasan vacum sealer, merek dagang emping “Pelita Jaya” dan dan buku besar pencatatan keuangan sederhana. Hasil kegiatan pengabdian ini, para kelompok usaha emping mampu meningkatkan kualitas produk dan pemasaran emping yang lebih baik.
Interest in Students' Entrepreneurship Building Engineering Education Program Putri Lynna Adelinna Luthan; Nathanael Sitanggang; Choms Gary Ganda Tua Sibarani
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 14, No 1 (2023): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v14i1.6466

Abstract

The purpose of this study to determine the interest in entrepreneurship and factors inhibiting entrepreneurship for students. The study was conducted on Education courses State University Of Medan Building Engineering, Faculty of Engineering in 2019. The research method is a method of ex post facto. The sampling technique is purposive random sampling and using Taro Yamane formula. Sample of 118 students who have attended entrepreneurship courses. The instrument used was a closed questionnaire Likert scale with a reliability coefficient of 0.90 and for the deepening of the data used an open questionnaire. The data analysis technique used descriptive statistics. Results found is the tendency of student interest in entrepreneurship Building Engineering Education courses classified as high category (66%), and 2.54% of the students have entrepreneurship. The high interest in entrepreneurship students also reflected on the desire of students to start college entrepreneurship (20.34%). Nevertheless, interest in entrepreneurship students of Building Engineering Education will remain a concern professors and functionaries in the Faculty of Engineering make efforts to increase student interest in entrepreneurship because there is still a 34% student interest in entrepreneurship classified as a low category. The results of this study are very beneficial to universities and professors to improve the quality of teaching entrepreneurship courses. 
THE RELATIONSHIP BETWEEN INFORMATION ASYMMETRY, MEDIA EXPOSURE, CAPITAL STRUCTURE, FIRM GROWTH, CSR AND FIRM VALUE Anggi Sitohang; dedy husrizal syah; Choms Gary Ganda Tua Sibarani
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6745

Abstract

The purpose of this investigation is to explore the influence of information asymmetry, media exposure, capital structure, and firm growth on the value of the enterprise and to determine whether CSR acts as a mediator in this connection. The study involved examining 49 mining companies that were listed on the Indonesia Stock Exchange during the 2015-2020 period. The research methodology used purposive sampling to select ten companies that met specific criteria. The research results indicate that CSR was not significantly influenced by information asymmetry, capital structure, and firm growth. However, the research findings suggest that media exposure had a favourable effect on CSR. All four factors - information asymmetry, media exposure, capital structure, and firm growth- had a beneficial influence on firm value. Moreover, the research revealed that CSR did not act as a mediator between information asymmetry, media exposure, capital structure, and growth in firm value.
Influence of Profit Sharing Funds and Regional Financial Performance in the Previous Year on the Allocation of Capital Expenditures in Provincial Governments in Indonesia in 2016 – 2020 Choms Gary Ganda Tua Sibarani; Jihen Ginting; Vivi Afriliani; Nasrullah Hidayat
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 2 (2022): October 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.312 KB) | DOI: 10.53695/injects.v3i2.796

Abstract

This research is aimed at testing the influence of revenue sharing funds, the previous year's ratio of local independence, the previous year's effectiveness, the previous year's expenditure harmony toward capital expenditure allocation in the provincial government in Indonesia in 2016-2020. The data used in this research is secondary data which is obtained from access to financial reports from the website www.djpk.depkeu.go.id. Analysis of the data in this research using a quantitative approach with statistical descriptive tests, classic assumption tests, multiple regression analysis and hypothesis testing was helped by SPSS 22. The results of this research indicate that the revenue sharing fund variable has no effect on capital expenditure with a significant value of 0.055> 0.05. An independent variable independence ratio from the previous year affects capital expenditure allocation in a negative direction with a significant value of 0.017<0.05. The higher the independence ratio, the lower the capital expenditure allocation. The previous year's effectiveness variable did not affect the allocation of capital expenditure with a significant value of 0.224> 0.05. An independent variable expenditure harmony ratio from previous year affects capital expenditure allocation in a negative direction with a significant value of 0.000<0.05. And simultaneously revenue sharing fund, financial independence of the previous year, the effectiveness of the previous year.
Pendampingan Mitra Peternak Anakan Ayam Kampung Super KUB di Desa Sampali Kecamatan Percut Sei Tuan Kabupaten Deli Serdang Jufri Darma; Haryadi Haryadi; Putri Lynna A. Luthan; Rini Herliani; Choms Gary Ganda Tua Sibarani; Rumondang Sari Siregar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1682

Abstract

Masalah yang melatarbelakangi Pengabdian ini adalah terbatasnya pengembangan anakan ayam kampung Super KUB yaitu dari ketiadaan alat mesin tetas telur ayam kampung super KUB tersebut dan juga pemasaran yang masih konvensional. Pengabdian ini bertujuan untuk memberikan pendampingan keterampilan peternak dalam pemberian pakan dan juga pemberian alat tetas anakan ayam kampung Super KUB yang terkini. Pendampingan ini telah dilakukan di pertengahan bulan juli hingga Agustus 2023 Desa sampali. Adapun hasil  pengabdian ini yaitu alat TTG berupa mesin tetas terkini untuk anakan ayam kampung Super KUB dan desain pemasaran yang telah dilakukan di facebook marketplace, instagram dan media sosial lainnya. Mitra sangat berterima kasih sekali dengan adanya pendampingan ini, alat TTG  yang diberikan ini presentase daya tetas telur ayam kampung super KUB nya dapat menetas hingga 100% dengan demikian, pembesaran dan alternatif pakan sehat yang telah dilatih dan diberikan juga dapat semakin efisien dan efektif dan lebih berdayaguna dalam proses pembesaran terutama kelancaran usaha ternak anakan dan ayam kampung super KUB mitra tersebut serta meng inspirasi bagi peternak ayam kampung super KUB sejenis yang lain untuk dapat menerapkan rangkaian dalam hasil pengabdian ini.
Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual dan Perilaku Belajar Terhadap Pemahaman Akuntansi Pada Mata Pelajaran Akuntansi Dasar di SMKS Muhammadiyah 04 Medan Isti Maunida Hanum; Andri Zainal; Choms Gary G.T. Sibarani; Ramdhansyah Ramdhansyah; Rini Herliani
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v6i2.14994

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kecerdasan emosional, kecerdasan intelektual dan perilaku belajar terhadap pemahaman akuntansi pada mata pelajaran akuntansi dasar. Populasi sebanyak 112 siswa kelas X AKL Sekolah Menengah Kejuruan Swasta Muhammadiyah 04 Medan dimana seluruh populasi menjadi responden penelitian ini. Teknik pengambilan data menggunakan kuesioner dan soal tes pemahaman akuntansi. Metode analisis data menggunakan Analisis Regresi Linear Berganda dengan SPSS. Hasil penelitian menunjukkan model regresi telah memenuhi uji asumsi klasik. Berdasarkan hasil penelitian dapat diambil kesimpulan bahwa kecerdasan emosional, kecerdasan intelektual dan perilaku belajar berpengaruh positif terhadap pemahaman akuntansi.
AKTUALISASI LITERASI DAN PENGELOLAAN KEUANGAN TERPADU KEPADA KELOMPOK GURU TAMAN PENDIDIKAN ANAK USIA DINI (TPAUD) DI LINGKUNGAN KEBUN DAN UNIT PABRIK KELAPA SAWIT (PKS) PTPN IV AEK JAMU Haryani Pratiwi Sitompul; Chairina Rizkianda; Choms Gary Ganda Tua Sibarani; Haryadi Haryadi; Jabal Ahsan; Dede Ruslan; Weny Nurwendari; Andri Zainal
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 9 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i9.3170-3176

Abstract

Desa Perkebunan PT. Perkebunan Nusantara (PTPN) IV Ajamu merupakan salah satu desa yang terletak di wilayah Kecamatan Panai Hulu, Kabupaten Labuhan Batu, Provinsi Sumatera Utara. Desa tersebut merupakan sentra operasional perkebunan dan produksi olahan utama kelapa sawit yakni Crude Palm Oil (CPO) dari PTPN IV. TK PAUD Parmadi Siwi merupakan lembaga pendidikan formal binaan PTPN dan difasilitasi oleh PTPN. Fasilitas yang tersedia di TK PAUD Parmadi Siwi tidak dapat dimanfaatkan secara optimal oleh guru karena rendahnya kompetensi pemanfaatan teknologi informasi guru TK PAUD Parmadi Siwi. Peserta didik di TK PAUD Parmadi Siwi memerlukan edukasi literasi keuangan melihat dari pendapatan masyarakat Desa PTPN IV Ajamu yang relatif stabil namun anak usia dini tidak diberikan edukasi mengenai literasi keuangan. Pelatihan pembuatan rapot menggunakan excel dan edukasi literasi keuangan menggunakan busy book menjadi solusi dari permasalahan yang ada di Desa PTPN IV Ajamu. Kegiatan dilakukan pada hari yang berbeda. Hasil dari kegiatan adalah peningkatan kompetensi guru terhadap pemanfaatan teknologi dan peserta didik yang mulai memahami tentang literasi keuangan sehingga dapat menggunakan uang dengan bijak. Saran untuk kedepannya adalah pemantauan dari pemerintah desa untuk program ini agar terus berdampak positif bagi guru dan peserta didik TK Parmadi Siwi. 
Study of online learning for accounting subjects in vocational schools during the pandemic period Chandra Situmeang; Syahrizal Chalil; Choms G.G.T Sibarani; Dian Y.T.S Situmorang
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 7, No 3 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211189

Abstract

Since COVID-19 pandemic has changed the way people conduct things, including educational activities, online learning has become a necessity that schools must adopt. This study aims to analyze the relationship of various variables that affect the success of online learning in accounting subjects in vocational high. This study is a quantitative cross-sectional online survey with 308 respondents from 26 schools in North Sumatra, Indonesia. Data analysis was performed through regression analysis with moderating variables. It concluded that the success of online learning process as measured by Learning Satisfaction was influenced by Student Characteristics, Learning Accessibility, and Textbooks, while Multimedia Materials and other Text Materials did not have any effect. It further observed that teacher Support does not affect learning satisfaction but can moderate the relationship between student characteristics and textbook quality. This means that all related parties need to focus on changing students' mindset, improving the quality of textbooks, and increasing accessibility. On the other hand, to increase success, it is necessary to strengthen the role of teachers.
Diversifikasi Produk dan Optimalisasi Pemasaran Digital Kelompok Pengrajin Besi di Kelurahan Mencirim Kecamatan Binjai Timur Kota Binjai Joko Suharianto; Thamrin Thamrin; Sumarno Sumarno; Ali Fikri Hasibuan; Choms Gary Ganda Tua Sibarani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i4.2140

Abstract

Tujuan utama dari kegiatan ini adalah menyelesaikan permasalahan yang tengah dihadapi kelompok pengrajin besi. Adapun 2 aspek permasalahan utama yakni aspek diversifikasi produk, dan aspek pemasaran digital. Target dalam kegiatan pengabdian ini menghasilkan penyelesaian masalah berupa; 1) Alat pendukung diversifikasi produk; 2) Hasil diversivikasi produk; 3) Akun penjualan pada marketplace. Lokasi kegiatan pengabdian dilakukan di Kelurahan Sei Menicirim, Kecamatan Binjai Timur, Kota Binjai. Metode yang digunakan dalam kegiatan ini ceramah, praktik dan pendampingan. Pelatihan dan penyuluhan kegiatan pengabdian ini dilakukan di rumah mitra, pada kegiatan ini telah diserahkan 2 unit alat penyangga mesin bor tangan, 2 unit dudukan pemotong gerinda tangan. Hasil kegiatan ini menghasilkan diversifikasi produk dan akun tmarketplace untuk mitra.  
Pengaruh Kecerdasan Emosional Dan Kecerdasan Adversity Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Pendidikan Akuntansi Dengan Minat Belajar Sebagai Variabel Intervening Rahel May Carry Sibuea; Choms Gary Ganda Tua Sibarani; Andri Zainal
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 12, No 1 (2024): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v12i1.55790

Abstract

This study aims to determine; (1) the effect of emotional intelligence on the level of basic accounting understanding of students of the 2021 accounting education study program at Medan State University; (2) the effect of adversity intelligence on the level of basic accounting understanding of students of the accounting education study program class of 2021 at Medan State University; (3) the influence of emotional intelligence on the learning interest of students of the accounting education study program class of 2021 at the Medan State University; (4) the influence of adversity intelligence on the learning interest of students of accounting education study program class of 2021 Medan State University (5) the effect of learning interest on the level of basic accounting understanding of students of accounting education study program class of 2021 Medan State University; (6) the effect of emotional intelligence on the level of basic accounting understanding through interest in learning; (7) the effect of adversity intelligence on the level of understanding of basic accounting through interest in learning. The population in this study were 64 students with the sampling technique using total sampling. Retrieval of data using a questionnaire of 13 statements and a test of 20 questions. The data were processed using path analysis and the Sobel test with the help of SPSS 26. The results of this study indicate that (1) emotional intelligence has a positive and significant effect on the level of students' understanding of accounting as evidenced by the coefficient value of 2.696 and tcount > ttable 7.303>1.999 with a significance of 0.000; (2) Adversity intelligence has a positive and significant effect on the level of students' understanding of accounting as evidenced by the coefficient value of 2.523 and tcount > ttable 6.385> 1.999 with a significance of 0.000; (3) Emotional intelligence has a positive and significant effect on student learning interest as evidenced by the coefficient value of 0.436 and tcount > ttable 4.742>1.999 with a significance of 0.000; (4) Adversity intelligence has a positive and significant effect on student learning interest as evidenced by the coefficient value of 0.521 and tcount > ttable 6.069> 1.999 with a significance of 0.000; (5) interest in learning has a positive and significant effect on the level of students' understanding of accounting as evidenced by the coefficient value of 3.194 and tcount > ttable 7.313>1.999 with a significance of 0.000; (6) Emotional intelligence through interest in learning has a positive and significant effect on the level of understanding of student accounting as evidenced by the coefficient value of 0.781 and tcount > ttable 3.4666> 1.999 with a significance of 0.000; (7) Emotional intelligence through interest in learning has a positive and significant effect on the level of understanding of student accounting as evidenced by the coefficient value of 0.732 and tcount > ttable 3.4666 with a significance of 0.000.Keywords : Emotional Intelligence, Adversity Intelligence, Level of Understanding of Accounting, Interest in Learning
Co-Authors Adek Cerah Kurnia Azis Akhfini Ali Fikri Hasibuan Andi Taufiq Umar Andri Zainal Anggi Sitohang Anjas Pradana Azizul Kholis Bajoka Nainggolan Chairina Rizkianda Citra Yohana Hutabarat Dede Ruslan dedy husrizal syah Devi Rahmadani Pasaribu Dewi Ratna Sari Dian Y.T.S Situmorang Diana Fitri Dila Fajria Sianipar Fuaddinda Putri Salsabila Haryadi Haryadi Haryani Pratiwi Sitompul Hasianna Nopina Situmorang Hasna Cecilia Purba Hidayat, OK Sofyan Ihsan Tiara Irwansyah Irwansyah Isti Maunida Hanum Jabal Ahsan Jihen Ginting Jufri Darma Juliarta Tio M. Sarumpaet Juniar Hutahaean Kristin Wulan Liberti Vivanis Gulo La Hanu Litani Fivetrin Siregar Martua Haojahan Saragih Marudut Sinaga Mhd. Andi Abdillah Triono Muhammad Syafrizal Lubis Murniaty Simorangkir Nadia Maulida Nasrullah Hidayat Nathanael Sitanggang Nathanael Sitanggang Nelly Armayanti Nelly Armayanti Nurhayani, Ulfa Puspita Dewi Putri Lynna A. Luthan Putri Lynna A. Luthan Rahel May Carry Sibuea Ramdhansyah Ramdhansyah Rini Widiyanti Saronom Silaban Situmeang, Chandra Sondang Aida Silalahi Sriwedari, Tuti Suhairiani Suhairiani Suharianto , Joko Sumarno . Sumarno Sumarno Syahrizal Chalil Tapi Rumondang Sari Siregar Taufik Hidayat Thamrin Thamrin Thamrin Vivi Afriliani Weny Nurwendari Widya Arwita Wulan Ramadania