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All Journal Cakrawala Pendidikan Jurnal Pendidikan Ekonomi Undiksha Jurnal Manajemen Bisnis Jurnal Inspirasi Pendidikan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Scholaria: Jurnal Pendidikan dan Kebudayaan Jurnal Administrasi Publik : Public Administration Journal JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Kewirausahaan dan Bisnis VOX EDUKASI: Jurnal Ilmiah Ilmu Pendidikan Jurnal Samudra Ekonomi dan Bisnis Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Teknodik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Tatsqif Kelola: Jurnal Manajemen Pendidikan Dinamika Pendidikan

Destri Sambara Sitorus

Universitas Kristen Satya Wacana

Author-ID : 3667513

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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MENINGKATKAN TANGGUNG JAWAB DAN HASIL BELAJAR SISWA MELALUI PENGGUNAAN E-MODULE AKUNTANSI TERINTEGRASI NILAI KARAKTER Sitorus, Destri Sambara
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 8 No. 1 (2020)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v8n1.p93-104

Penelitian ini bertujuan untuk menguji keefektifan e-module akuntansi terintegrasi nilai karakter untuk meningkatkan tanggung jawab dan hasil belajar siswa Sekolah Menegah Kejuruan (SMK). Hal ini dilatarbelakangi oleh adanya kesenjangan antara kompetensi lulusan SMK dengan tuntutan dunia kerja serta implementasi dari kurikulum 2013 yang dimenuntut pengintegrasian nilai-nilai karakter pada tiap mata pelajaran. Data mengenai tanggung jawab siswa diperoleh melalui angket dan data mengenai hasil belajar siswa diperoleh melalui tes. Data mengenai tanggung jawab siswa dianalisis secara deskriptif naratif dan data hasil belajar siswa dianalisis menggunakan uji independent sample t test. Hasil analisis angket menunjukkan bahwa tingkat tanggung jawab siswa kelas eksperimen berada pada kategori sangat baik dan tingkat tanggung jawab siswa kelas kontrol berada pada kategori baik. Hasil uji t didapat nilai sig 0,014 < 0,05 sehingga terdapat perbedaan hasil belajar yang signifikan antara kelas eksperimen dan kelas kontrol.

Pengetahuan Dan Kesadaran Masyarakat Dalam Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Dusun Kalipanggang Desa Candirejo Tuntang Feny Retno Kusumaningrum; Dwi Iga Luhsasi; Destri Sambara Sitorus
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1029

The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet has not reached its target that has been set, the percentage rate of property tax.in these last five years still below the target which is 80% with 141 taxpayers. This percentage can be seen in 2015 which shows a figure 56,16 %, then in 2016 with the percentage 60,26 % , and then in 2017 as much as 66,00 % and in the year 2018 as much as 70,15 %. The percentage increase from 2015 until 2018, but in 2019 the percentage rate is decrease to 64,96 %.The method of this research is qualitative descriptive, while the purpose is to measure the depth of public knowledge and awareness in hamlet Kalipanggang to pay the property tax. Data collection techniques in this research are: observation, interview, and documentation method, then the technical analysis are: consisting of data reduction, presentation of data, and the conclusion. The result of this research shows that mostly taxpayers don't really understand yet about the rules and the purpose of property tax so they need to re-explain, taxpayers only know the sanction of a fine for it’s been written in SPPT (a letter of tax notification). The awareness of taxpayers is so low because they let their tax arrear for years. Most of the taxpayers prioritize the primary and secondary needs than pay their tax, it's also because the small amount of income taxpayers. The things needed to raise the awareness of paying property tax are to improve the public services, especially in property tax and provide an explanation, which taxpayers have been given information and knowledge about the role and benefit of property tax so people can raise the awareness in order to do their duty tax.

Pandemi Covid-19: Pengaruh Perilaku Konsumtif dan Mental Accounting Terhadap Pengelolaan Keuangan Mahasiswa FKIP UKSW Indah Lely Cristanti; Dwi Iga Luhsasi; Destri Sambara Sitorus
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2690

This study aims to have a direct impact on consumer behavior and mental accounting on financial management either partial or simultaneously. The population recruited in this study were SWCU FKIP students adding 1.291 from various study programs. The sampling technique used was cluster sampling where the data source was too broad and the sampling was based on the population area, the sample used 298 SWCU FKIP students used the Isaac and Michael's formula. Collecting data through distributing questionnaires online with a Likert Scale. The questionnaire test used test in the form of normality test, multicollinearity test, heteroscedasticity test and linearity test as well as additional validity and reliability tests. The classical assumption test that is carried out does not occur problems and can be proposed. The statistical methods used is multiple linear regression with a significant level of 5%. The redults of this study indicate that there is no significant influence between consumptive behavior and financial management 0.112 > 0.05, and there is a significant influence between mental accounting on financial management of 0.000 < 0.05. simultaneously, there is a significant influence between consumptive behavior and mental accounting on financial management of 0,000 < 0.05 has a significant impact. Keywords: Consumptive Behavior, Mental Accounting, Financial Management

Strategy To Achieve Birth Certificate Ownership In Kalisidi Village, West Ungaran Sub-District Tri Wida Yanti; Arief Sadjiarto; Destri Sambara Sitorus
Jurnal Administrasi Publik (Public Administration Journal) Vol 11, No 1 (2021): Jurnal Administrasi Publik (Public Administration Journal), June
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v11i1.3773

This study aims to determine the strategy of the village government in optimizing the achievement of ownership of birth cerificates with a focus on the management function and strategy management. This study used descriptive qualitative method. The research instrument was the researcher itself using primary and secondary data sources. Data collection techniques used were observation, interviews and documentation. The strategy of the Kalisidi village government was based more on management functions (planning, organizing, directing and controlling) and supported by strategic management. Planning started with regional mapping, team planning, team preparation planning, socialization planning and evaluation planning. Organizing was done by forming a team of hamlet and RT heads as the person in charge of the hamlet and the administrative staff as the village coordinator. Directing and controlling the team did not experience difficulties because each team had done the activity well. The obstacle of analyzing the external environment were the distance and the people's livelihood. Through this combination can produce solutions and solutions for the implementation of further activities.

ANALISIS TINGKAT LITERASI KEUANGAN SISWA SMA KRISTEN SATYA WACANA Destri Sambara Sitorus
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 8, No 2 (2021): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v8i2.2075

Good financial literacy is very important for everyone to have because it will help manage finances and create prosperity. This study aims to determine the level of financial literacy of Satya Wacana Christian High School students. The aspect of financial literacy studied is knowledge of personal finances, savings and savings, and investment. This research is a descriptive study and data were collected using a questionnaire. The population in this study were all Satya Wacana Christian High School students. The research sample of 90 students was carried out by using random sampling technique. The results showed that the level of financial literacy of Satya Wacana Christian Senior High School students was 54.29% in the low category.Â Keywords: Financial literacy, student.

THE EFFECTIVENESS OF ACCOUNTING E-MODULE INTEGRATED WITH CHARACTER VALUE TO IMPROVE STUDENTS’ LEARNING OUTCOMES AND HONESTY Destri Sambara Sitorus; Siswandari Siswandari; Kristiani Kristiani
Jurnal Cakrawala Pendidikan CAKRAWALA PENDIDIKAN, VOL. 38, NO. 1, FEBRUARY 2019
Publisher : LPMPP Universitas Negeri Yogyakarta

This study was aimed to examine the effectiveness of e-accounting module integrated character values to improve students’ learning outcomes and honesty. This was motivated by lack of students' understanding of accounting materials so that students tended to take dishonest actions like cheating while doing assignments or examinations. Honesty is one of the characters developed in many curriculla, so that honest character needs to be integrated in learning activities. The data collected in this study were the data on students’ learning outcomes collected through multiple choice tests and the data on students’ honesty collected through questionnaires. Students’ learning outcomes data were analyzed through independent sample t test and the data on students' honesty were analyzed descriptively by narrative. The t test results obtained sig values 0.014 0.05 so that there were significant differences between the learning outcomes of the experimental class and the control class. The results of the questionnaire analysis showed that the students’ honesty level of the experimental class was in a very good category and the control class was in the good category.

Pemanfaatan Quizizz Sebagai Media Pembelajaran Berbasis Game Pada Masa Pandemi Covid-19 Destri Sambara Sitorus; Tri Nugroho Budi Santoso
Scholaria: Jurnal Pendidikan dan Kebudayaan Vol 12 No 2 (2022)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar, Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/j.js.2022.v12.i2.p81-88

The Covid-19 pandemic has hit all countries in the world has had an impact on many sectors, including the education sector. Teaching and learning activities are transferred to a virtual face room. Online learning is carried out with the help of technology, one of those is quizizz which is a game-based learning media. This research is a qualitative research that aims to obtain information about the use of the Quizizz application in economic learning. The research subjects were high school and vocational high school students in Salatiga City, Boyolali Regency, and Semarang Regency. The results showed that the use of quizizz had a positive impact on students. Quizizz helped them to better understand the material, did not make them bored in learning, made them more enthusiastic, focused, and active in learning, relaxes when they were bored, makes students think critically, competitively, and broadly.

Aplikasi Google Classroom sebagai Media Pembelajaran Online dan Dampaknya Terhadap Keaktifan Belajar Siswa pada Masa Pandemi Covid-19 Roliana Manurung; Arief Sadjiarto; Destri Sambara Sitorus
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Vol 7, No 3 (2021): September
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

The objective of the current study was to analyze the google classroom app as an online learning medium and its impact on student learning activity during the covid-19 pandemic. This study applied descriptive method within qualitative approach. The research subjects were students of XI MIPA 1-3 class, economics teacher, and deputy head of the curriculum. The data collection was carried out using observation, interview, documentation and field note, then the results were analyzed using an interactive model from Miles and Hubermen which included data collection, data reduction, data display and drawing conclusion. The results of the study found that the internal factor in the online learning process using google classroom which has an impact on student learning activity is motivation. Meanwhile, student’s interest in learning and readiness to learn does not have an impact on student learning activity. The external factor in the online learning process using google classroom that has an impact on learning activity is parent and teacher support. On the other hand, facilities and infrastructure have no impact on students learning activity. The google classroom app as an online learning media and its impact on student learning activity can be observed from the understanding of learning material, scores, activeness in asking questions and dicipline.

SIKU Interactive Media: The Development of Learning Media to Improve Student Financial Literacy Destri Sambara Sitorus; Arief Sadjiarto
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Vol 8, No 2 (2022): June
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

This study aims to produce an interactive media SIKU that can be used in the Economics learning process as a learning media to improve the students' financial literacy. The research method used is Research and Development (RnD) using the ADDIE development procedure. The data were collected using a questionnaire to obtain quantitative data in the form of an assessment score on the feasibility of the learning media, and qualitative data in the form of comments and suggestions were used to improve the learning media. The data that had been collected were analyzed descriptively. The results of this study indicate that the assessment done by the media expert, subject-matter expert, and also practitioners claimed that this media was feasible and could be used in the learning process. The result of the learning media assessment by the students of SMK Kristen BM Salatiga showed a score of 4.12 in the good category. The assessment score by the students of SMA Negeri 3 Salatiga of 4.36, in the very good category, and the assessment score by students of SMA Kristen Satya Wacana of 3.98 is in the good category. The assessment by students showed that all aspects of the assessment are included in good and very good categories. Thus, it can be concluded that SIKU interactive media is feasible to use in the Economics learning process as a media to improve students' financial literacy.

Analysis of Readiness to Use Target Costing Method in Production Cost Efficiency Efforts at Risha Bakery Yuliyanti Palulun; Dwi Iga Luhsasi; Destri Sambara Sitorus
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2450

Companies do not always have the ability to determine the selling price of the product as desired because there are a number of competitors offering a certain price. In order to maintain the quality of a product and have a competitive selling price, companies need to sort out the costs that are not needed in the production process so that profits can be more optimal. The target costing method is a method of determining the selling price based on market prices. Target costing aims to reduce production costs so as to optimize profit or profit. This study aims to analyze the readiness to use the target costing method at Risha Bakery. This type of research approach used in this research is a qualitative approach using descriptive analysis. The results showed that the readiness of Risha Bakery can be seen from several factors including setting the selling price as a means of competition with competitors, the desire of the company to get an increase in profit, setting cost targets, and reducing inefficient production costs or value engineering. Thus, Risha Bakery can be considered ready to use the target costing method.

Co-Authors Agus Triwantoro Agustin, Devi Amiruddin Amiruddin ANANDA SETIAWAN Arief Sadjiarto Bambang Ismanto Dwi Iga Luhsasi Dwi Ratnasari Faresta , Rangga Alif Feny Retno Kusumaningrum Fera Kristina Holpi Fikria Nanda Indah Lely Cristanti Ismail Ismail Kristiani Kristiani Lelahester Rina Linda Ariany Mahastanti Maria Rio Rita Mustofa, Achmad Okto Dwi Widyanto Roliana Manurung Rostiana Sadjiarto, Sadjiarto Siswandari Siswandari Tri Nugroho Budi Santoso Tri Wida Yanti Tri Widiarto Yuliyanti Palulun

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