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Destri Sambara Sitorus
Universitas Kristen Satya Wacana
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Pengembangan Media Pembelajaran Kas Kecil Berbasis Web untuk kompetensi keahlian Manajemen Kantor dan Layanan Bisnis SMK solusi Digitalisasi bidang Perkantoran Santoso, Tri Nugroho Budi; Ismanto, Bambang; Sambara Sitorus, Destri; Rina, Lelahester
Kelola: Jurnal Manajemen Pendidikan Vol. 11 No. 2 (2024)
Publisher : Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/j.jk.2024.v11.i2.p169-182

Abstract

The world of business and industry (DUDI) is currently experiencing a significant transformation due to the influence of technology, this is characterized by machines replacing human labor or what is often known as the Industrial Revolution 4.0. Vocational High Schools (SMK) as providers of Human Resources who are ready to work have big challenges. Based on the results of observations made on the competence of Office Management and Business Services Vocational Schools in Salatiga, Boyolali and Surakarta, there is one subject in Automation and Financial Governance that still uses conventional calculations. Based on the above background, this research focuses on developing web-based petty cash learning media as a technological innovation to answer the needs of human resources who master technology. The research method used is R&D (Research and Development) which starts from the analysis, design, development, implementation and evaluation stages. The research results show that the web-based petty cash system is suitable for use. The Feasibility Test showed that information systems experts got a final score of 4.67, material and content experts got a final score of 4.35, and learning media experts got a final score of 4.67. So it can be said that in terms of system, material, content and learning media, the petty cash system as a learning media in vocational schools is "worth using". The results of responses from teacher practitioners show high interest in the application being developed and it is hoped that it will be able to facilitate the learning process on technology-based petty cash material. It is hoped that the resulting system can be used as a learning medium in vocational schools, especially in office management and business service skills competencies. However, further research needs to be carried out to be able to measure the effectiveness of the petty cash system being developed.
The Influence Of Financial Ratios On Banking Stock Prices: Economic Growth As An Intervening Factor (2019-2023) Triwantoro, Agus; Ismanto, Bambang; Sitorus, Destri Sambara
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.8022

Abstract

This study aims to examine the effect of financial ratios CR, DER, and NPM on the stock price of banking companies through economic growth as an intervening variable. The method used is quantitative with fixed effect panel data regression analysis to investigate the factors that influence banking stock prices. The sample is limited to state-owned banks that consistently present quarterly financial reports from 2019 to 2023. The results showed that DER and NPM have an effect on economic growth. Meanwhile, CR has no effect on economic growth. NPM ratio and economic growth affect the share price of state-owned banks. However, CR and DER have no effect on the share price of state-owned banks. NPM affects stock prices through the intervening variable of economic growth. Meanwhile, CR and DER have no effect on stock prices through the intervening variable of economic growth.
Perang Dagang Amerika Serikat dan Tiongkok: Bagaimana Dampaknya Bagi Perekonomian Indonesia Tahun 2017 - 2020? Sitorus, Destri Sambara
Jurnal Pendidikan Ekonomi Undiksha Vol. 13 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v13i1.34192

Abstract

The trade war that began with the foreign policy of the President of the United States, Donald Trump, who imposed tariffs on goods from China, triggered China to retaliate against this policy with various other forms of protection. This has an impact on global economic growth, especially for countries that have a lot of cooperation with the two countries, including Indonesia. As for countries like Indonesia, which depend a lot on economic cooperation with the two countries, especially in the export and import sectors, it is certainly affected by their economic growth. This research is a descriptive qualitative study that aims to explain how the impact of the trade war between the United States and China on the Indonesian economy in 2017 - 2020 using foreign policy theory and the concept of protectionism. The results of the study show that the trade war between the United States and China has had a significant impact on the Indonesian economy, especially in the export sector and stock investment.
Digital Personnel Systems: Navigating 21st Century Office Management Learning in Vocational Schools Santoso, Tri Nugroho Budi; Rina, Lelahester; Sitorus, Destri Sambara
Dinamika Pendidikan Vol. 20 No. 2 (2025)
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v20i2.32410

Abstract

Competency in Office Management and Business Services at Vocational Schools (SMK) in Indonesia faces the challenge of preparing skilled human resources for the digital age. Currently, learning remains suboptimal due to limited technological facilities and a curriculum that is not fully aligned with industry needs. Consequently, relevant digital learning media are required to improve students' competencies in line with 21st-century demands, integrating technology, automation, and connectivity. This research aimed to develop and test the feasibility of the Digital Human Resources System (SIKEDIG) as a learning tool for the Office Management and Business Services specialization.  The study employed a Research and Development (R&D) approach using the ADDIE model. Feasibility testing involved six experts and practitioners and used a 5-point Likert scale. The results indicated that SIKEDIG was rated as "Highly Feasible" by language experts (mean score 4.5) and practitioners (mean score 4.5), while information systems experts rated it as "Feasible" (mean score 4.2). Based on evaluation and feedback, SIKEDIG was enhanced with new dashboard features, including attendance and employee recruitment trends. In conclusion, this research successfully developed and validated SIKEDIG as a feasible digital learning tool for vocational office administration programs.
Bridging the Gender Gap in P2P Lending: How Financial and Digital Literacy with Entrepreneurial Orientation Drive MSME Success Mahastanti, Linda Ariany; Rita, Maria Rio; Sitorus, Destri Sambara
Jurnal Manajemen Bisnis Vol. 16 No. 2: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v16i2.26210

Abstract

Research Aims: This study investigates the impact of peer-to-peer (P2P) lending on the financial performance of micro, small, and medium enterprises (MSMEs) in Central Java, Indonesia, with a focus on gender-based sub-samples. While previous research has recognized P2P lending as an alternative financing source, this study uniquely explores the antecedent roles of financial literacy, digital literacy, and entrepreneurial orientation, and their consequences for financial performance.Design/Methodology/Approach: The research was conducted in Semarang Regency, Salatiga Municipality, and Surakarta Municipality, regions characterized by strong access to P2P platforms. Using purposive sampling, data was collected from 333 MSME respondents with prior P2P lending experience. Partial Least Squares Structural Equation Modeling (PLS-SEM) with moderation and a mediation analysis was employed to examine the relationships.Research Findings: The findings revealed that financial literacy and entrepreneurial orientation significantly influence P2P lending usage, whereas digital literacy does not. Gender does not generally moderate the relationships; however, a sub-sample analysis revealed that financial literacy plays a stronger role for women than men in accessing P2P lending. This indicates that female entrepreneurs rely more heavily on financial knowledge when making borrowing decisions. Overall, P2P lending use positively contributes to MSME performance.Theoretical Contributions/Originality: This study extends the Resource-Based View (RBV) Theory, conceptualizing financial and digital literacy as intellectual resources and entrepreneurial orientation as a strategic resource that enhances performance.Practitioner/Policy Implications: Policymakers must enhance MSME capabilities through financial literacy, entrepreneurial orientation, and digital literacy, in ensuring informed decisions, sustainable growth, innovation, adaptability, and stronger economic resilience.Research Limitations/Implications: A limitation included the lack of influence of digital literacy, suggesting that future research should incorporate the government’s role in addressing data security issues.
Co-Authors Agustin, Devi Amiruddin Amiruddin ANANDA SETIAWAN Arief Sadjiarto Bambang Ismanto Chatarina Umbul Wahyuni 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 Santoso, Tri Nugroho Budi Siswandari Siswandari Tri Nugroho Budi Santoso Tri Wida Yanti Tri Widiarto Triwantoro, Agus Yuliyanti Palulun