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All Journal Niagawan JAKPI JURNAL PENGABDIAN KEPADA MASYARAKAT Dinamisia: Jurnal Pengabdian Kepada Masyarakat JCRS (Journal of Community Research and Service) Jurnal Dinamika Manajemen Pendidikan (JDMP) Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Penelitian Pendidikan Indonesia Asian Journal of Social and Humanities
triadiarti, yulita
Universitas Negeri Medan
Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Pengaruh Budaya Organisasi, Gaya Kepemimpinan, dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Pemerintah Kabupaten Deli Serdang juliadi juliadi; yulita triadiarti; akmal huda nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 3, No 1 (2016): Jakpi Vol 03 No 01 Edisi April 2016
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v3i1.7430

Abstract

The problems discussed in this study is whether the organizational culture, leadership style and job satisfaction simultaneously affect the performance of employees at the Department of Public Works Deli Serdang regency. This study aims to determine the influence of the analysis of organizational culture, leadership style and job satisfaction on employee performance in Deli Serdang regency administration. The population in this study was an employee at the Department of Public Works Deli Serdang regency. Sources of data in this study are derived from primary data in the form of questionnaire respondents. The variable in this study is vaiabel free (independent), ie Cultural Organization (X1), Leadership Style (X2) and Job Satisfaction (X3). While the dependent variable ( devendent ) is Employee Performance (Y). Data analysis used is multiple regression analisia (multiple regretion).The results showed that simultaneous organizational culture has a significant negative effect on the performance of employees at the Department of Public Works Deli Serdang regency, in other words Ha rejected. While the leadership style and job satisfaction have a significant positive effect on the performance of employees at the Department of Public Works Deli Serdang regency , in other words Ha accepted. Significant value of 0.000 and the value of F at 25 056 . Significance value less than 0.05 and the value of F is greater than F table value (25.056 > 2.911). This is evidenced from the influence of organizational culture on employee performance declined significantly, while the leadership style and satisfaction significantly acceptable .The conclusion of this study is organizational culture has a significant negative effect on the performance of employees at the Department of Public Works Deli Serdang, while the leadership style and job satisfaction has a significant positive effect on the performance of employees at the Department of Public Works Deli Serdang regency administration simultaneously
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK PEMERINTAH (BUMN) DAN BANK UMUM SWASTA NASIONAL (BUSN) DENGAN MENGGUNAKAN METODE PENDEKATAN RGEC (RISK PROFIL E,GOOD CORPORATE GOVERNANCE, EARNING AND CAPITAL)YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Debby Suciani; Yulita Triadiarti
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 9, No 1 (2021): 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.v9i1.25713

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dengan Bank Umum Swasta Nasional (BUSN) di Bursa Efek Indonesia tahun 2014-2018. . Kinerja keuangan diukur dengan menggunakan metode pendekatan RGEC yaitu Risk Profile, Good Corporate Governance, Earning, and Capital. Aspek Risk Profile diukur menggunakan rasio Non Performing Loan (NPL),aspek Good Corporate Governance diukur menggunakan nilai komposit GCG, aspek Earning diukur menggunakan rasio Return on Equity (ROE), dan aspek Capital diukur menggunakan Capital Adequacy Ratio (CAR). Populasi dalam penelitian ini adalah seluruh bank yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 - 2018. Dari 42 perbankan yang terdaftar, dipilih 4 bank pemerintah (BUMN) dan 4 Bank Umum Swasta Nasional dengan menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, yang diperoleh dari situs www.idx.co.id, www.ojk.go.id, dan www.bi.go.id. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif, uji normalitas, Independent Sample T-test dan Mann Whitney Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dan Bank Umum Swasta Nasional (BUSN) dilihat dari aspek Earning yang diukur dengan rasio Return on Equity (ROE). Dan tidak terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dan Bank Umum Swasta Nasional (BUSN) jika dilihat dari aspek Risk Profile yang diukur dengan rasio Non Performing Loan (NPL), aspek Good Corporate Governance yang diukur dari nilai komposit GCG, dan aspek Capital yang diukur dengan Capital Adequacy Ratio (CAR). Kata Kunci : Perbandingan, Kinerja Keuangan, Non Performing Loan, Nilai Komposit GCG, Return on Equity, dan Capital Adequacy Ratio. 
Pengaruh Profitabilitas, Pajak, Mekanisme Bonus, Kepemilikan Asing, Debt Covenant Dan Intangible Assets Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015 – 2017) Destriana Br Ginting; Yulita Triadiarti; Erny Luxy Purba
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18155

Abstract

Abstrak :  The problem in this research is Transfer pricing is a company policy in determining the price of transactions between division members in a multinational company, which makes it easy for companies to adjust internal prices for goods, services and intangible assets traded so as not to create prices that are too low or too high. But in practice transfer pricing is one of the efforts of corporate tax planning with the aim of minimizing the tax burden that must be paid by engineering transfer prices between companies that have special relationships. The population of this research is 143 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was 16 companies with purposive sampling method, with quantitative research types. The data used is secondary data, namely the company's financial statements obtained from www.idx.co.id. The data analysis technique used is descriptive statistics, classic assumption test, multiple regression analysis, coefficient of determination, F-statistical test, and t-statistical test. The data analysis technique used is descriptive statistics, classic assumption test, multiple regression analysis, coefficient of determination, F-statistical test, and t-statistical test. The dependent variable in this study is Transfer Pricing which is Proxied with RTP ( Related Party Transaction) . Independent variables used are Profitability, Tax, Bonus Mechanisms, Foreign Ownership , Debt Covenant and Intangible Assets . The analytical method used in this study is multiple regression analysis with SPSS 20. Based on the results of this study simultaneously Profitability, Taxes, Mechanisms of Bonuses, Foreign Ownership, Debt Covenants and Intangible Assets no significant effect on Transfer Pricing . Partially Only Intangible Assets that affect Transfer Pricing .  The conclusion of this study is that Profitability has no effect on Transfer Pricing, Tax has no effect on Transfer Pricing, Bonus Mechanism has no effect on Transfer Pricing, Foreign Ownership has no effect on Transfer Pricing, Debt Covenant has no effect on Transfer Pricing and Intangible Assets Influence Transfer Pricing. Keywords: Transfer Pricing , profitability, Taxes, Bonus Mechanisms, Foreign Ownership, Debt Covenant , Intangible Assets
PENGEMBANGAN VARIAN RASA PRODUK KRIPIK PISANG INDUSTRI RUMAH TANGGA DI KECAMATAN PERCUT SEI TUAN Yulita Triadiarti; Akmal Huda Nasution; Ade Chairunnisa Gultom
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 23, No 4 (2017): OKTOBER - DESEMBER
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v23i4.8600

Abstract

AbstrakKegiatan pengabdian kepada masyarakat adalah pemberdayaan masyarakat untuk mengembangkan kegiatan sosial ekonomi, khususnya para ibu-ibu rumah tangga untuk meningkatkan perannya dalam keluarga maupun masyarakat, merangsang kelompok untuk dapat mandiri dalam membangun ekonomi keluarga dengan melakukan usaha-usaha produktif, dan memberikan tambahan pengetahuan dan pengalaman berorganisasi maupun mengatur pengelolaan keuangan. Kelompok Usaha Kripik Pisang ini belum pernah mendapatkan pembinaan dari pemerintah. Masalah utama yang mereka hadapi adalah kurangnya modal, minat, serta keterampilan dalam berinovasi. Kurangnya alat seperti mesin press (oven) kripik pisang menjadi kendala untuk belajar. Masih terbatasnya pengetahuan mengenai peluang usaha dan kemampuan mengetahui trend pasar, serta kurangnya pengetahuan mengenai pengelolaan keuangan dan kelayakan usaha yang akan di jalankan. Masalah tersebut mengurangi minat dan motivasi masyarakat untuk belajar dan berusaha. Melalui kegiatan pengabdian masyarakat ini diharapkan anggota kelompok dapat mengembangkan potensinya sehingga dapat meningkatkan taraf hidup keluarga dengan memberikan pelatihan dan pendampingan kewirausahaan untuk memberdayakan anggota kelompok melalui usaha ekonomi produktif. Pendekatan yang di lakukan pertama kali adalah memberikan pemahaman dan pengertian bahwa membangkitkan industri rumah tangga dimaksudkan untuk menjadikan masyarakat yang mandiri dalam mengembangkan perekonomian. Berusaha menumbuhkan semangat berwirausaha dalam meningkatkan pendapatan rumah tangga melalui usaha ekonomi produktif. Karena pengentasan kemiskinan di Indonesia di lakukan dengan pemberdayaan masyarakat untuk memperbaiki dan meningkatkan kesejahteraan masyarakat. Pendekatan kedua, adalah dengan memberikan materi mengenai pengelolaan keuangan dan kelayakan usaha yang di jalankan. Tahap selanjutnya adalah dengan memberikan alat mesin press (oven) guna menunjang kelancaran usaha yang selalu menjadi kendala dalam menyelesaikan pesanan.Kata Kunci: Pemberdayaan, Pendampingan dan pelatihan kewirausahaan, kelompok usaha industri rumah tangga.Abstract Community service is community empowerment to develop socio-economic activities, especially housewives to improve their role in family and society, stimulate groups to be self-reliant in building family economy by conducting productive efforts, and provide additional knowledge and experience organize and manage financial management. This business group of Banana Chips has never received coaching from the government. The main problem they face is the lack of capital, interest, and skills in innovating. Lack of tools such as a press machine (oven) banana chips became an obstacle to learning. Limited knowledge about business opportunities and ability to know market trends, and lack of knowledge about financial management and business feasibility to be run. The problem reduces people's interest and motivation to learn and work. Through community service activities it is expected that group members can develop their potential so as to improve the living standard of the family by providing training and entrepreneurship assistance to empower group members through productive economic endeavors. The first approach is to provide understanding and understanding that generating home industries is intended to make people self-sufficient in developing the economy. Seeks to foster entrepreneurship spirit in increasing household income through productive economic effort. Because poverty alleviation in Indonesia is done by empowering the community to improve and improve people's welfare. The second approach, is to provide material on financial management and business feasibility in the run. The next stage is to provide a tool press machine (oven) to support the smooth business that is always a constraint in completing the order.Keywords: empowerment, mentoring and entrepreneurship training, business group of home industry.
Implementation of Education Management In High Schools /Vocational Schools In North Sumatra Yulita Triadiarti; La Ane; Erny Luxy D. Purba; Salsabila Irfan; Dandi Abdul Halim
Journal Research of Social Science, Economics, and Management Vol. 2 No. 3 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2500.284 KB) | DOI: 10.59141/jrssem.v2i03.285

Abstract

This study conducted an analysis of the implementation of education management in High Schools / Vocational schools in North Sumatra. The implementation of the study was carried out related to the phenomenon that high schools / vocational schools still do not provide minimum standard technical services in accordance with the Regulation of the Minister of Education and Culture Number 32 of 2021 concerning Technical Standards for Minimal Education Services. The population in this study is all private high schools / vocational schools in North Sumatra. Sampling was carried out using Cluster Sampling with sampling mapping based on the number of regencies/cities in North Sumatra. The study was conducted qualitatively. The data is collected in a primary manner which is then analyzed and discussed through a Focus Group Discussion with the principal and teachers. The results of the analysis concluded that in general the implementation of secondary education management has been carried out well in high schools / vocational schools in North Sumatra. Based on the results of the descriptive qualitative analysis, it proves that some implementation of educational standards has gone very well. The implementation of education implementation that still faces several obstacles is the implementation of financing standards, procedures for meeting standards, implementation of standards for the number of educators and education personnel, implementation of quality standards for educators and education personnel, and implementation of student personal cost standards as measured by the fulfillment of basic student equipment.
Policy analysis of using smartphones as learning media at senior high schools Yulita Triadiarti; La Ane; Chandra Situmeang; Yessy Pradita Mulasi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 7, No 4 (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: 10.29210/020211469

Abstract

This study aims to examine the concept of using smartphones in school. This is because so many schools still prohibit carrying/using smartphones in school, and there is a need to consider smartphones as a learning medium for improving the quality of learning. This study is a qualitative research model with a stage application approach of the Policy Analysis Process developed by Brewer. It was conducted at Senior High Schools in Medan City, from June to September, 2020.  The first analysis process carried out was an initial survey of the need for smartphones as learning media. The analysis results in each stage proved that positive impacts are made when smartphones are used as a learning medium, since the technology that has been most mastered by students is the smartphone. Completion is reached through the stages of initiation, estimation, selection, implementation, evaluation, and follow-up. Results show that smartphones could be accepted as learning media in high schools in Medan at the selection stage, adding that policy makers should supervise the use of smartphones in school by establishing supervisory rules. Nevertheless, one of the factors that contributed significantly to this conclusion is the menace of the ongoing Covid-19 pandemic. The analysis results are expected to be accepted by all stakeholders in the society and be used as basis for making policies that accept smartphones as a learning medium. However, further analyses are required so that the established rules can be made to conform to standard educational procedures.
Modeling Educational Financing for Private Vocational High Schools in Deli Serdang Regency in the Context of Optimizing School's Marginal Contribution Yulita Triadiarti; La Ane; Jumiadi Jumiadi; Muhammad Abdillah; Nurul Syahrani
Asian Journal of Social and Humanities Vol. 1 No. 10 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v1i10.99

Abstract

The purpose of this research is to develop an educational financing model that best suits the needs in optimizing the marginal contribution value of private vocational high schools in Deli Serdang Regency. This study employs a qualitative research method. The author develops an educational financing model for vocational high schools using a descriptive qualitative method aimed at identifying phenomena occurring in the field to be presented as an educational financing management model. The research was conducted in private vocational high schools in Deli Serdang Regency. In this study, the author selected 31 respondents, including the Head of the Vocational High School Division of the Deli Serdang Education Office, ten Principals, ten Vice Principals for Facilities and Infrastructure, and ten School Treasurers from 13 private vocational high schools. This research produces a Model expected to be effective and efficient in financing private vocational high school education in Deli Serdang Regency. The resulting Educational Financing Model can serve as a standard for implementing school management, especially for private vocational high schools
A DESCRIPTIVE STUDY ON FACTORS AFFECTING THE USE OF LEARNING APPROACH AMONG ACCOUNTING EDUCATION STUDENTS AT UNIVERSITAS NEGERI MEDAN Sundari, Iis; Lianti, Lianti; Karima, Hidaya Tul; Triadiarti, Yulita; Siregar, Tapi Rumondang
Journal of Community Research and Service Vol 4, No 1: January 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i1.18553

Abstract

Understanding of learning material, especially accounting material, has an impact on the achievement of students' learning outcomes. The research aims to look at the factors that influence the learning approach of Unimed accounting education students. This research was carried out in the FE UNIMED using questionnaires distributed to students of the Accounting Education Program batch of 2015 and 2016, amounting 60 and 68 students from each batch. The selection of batches is based on the type of curriculum applied to each batch, namely the Indonesian National Qualification Framework (abbreviated as KKNI) for 2016 and the non-KKNI for 2015. The approach used in this study was a qualitative approach, with the analysis used was descriptive statistical analysis on factors such as interest, motivation, learning style, anxiety, institutional, and learning strategies. The descriptive analysis shows that except for the interest indicating that non-KKNI students have a higher interest in applying a variety of learning approaches of Non-KKNI students than their KKNI peers, other factors are similar between students from two batches.  Keywords: Interest; Motivation; Learning Style; Anxiety; Institutional. 
PENGEMBANGAN MODEL INTENSI BERINVESTASI MAHASISWA JURUSAN AKUNTANSI MELALUI OPTIMALISASI PEMANFAATAN GALERI INVESTASI DAN PASAR MODAL Ramdhansyah, Ramdhansyah; Triadiarti, Yulita; Hidayat, Taufik; Zainal, Andri; Sibarani, Choms Gary GT
NIAGAWAN Vol. 13 No. 3 (2024): NIAGAWAN VOL 13 NO 3 NOVEMBER 2024
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v13i3.65041

Abstract

Dalam rangka mendukung keberhasilan perkuliahan pasar modal, Fakultas Ekonomi Unimed membuka Galeri Investasi dan Pasar Modal. Selain berfungsi sebagai laboraturium pasar modal, galeri investasi dan pasar modal juga diharapkan tidak hanya memperkenalkan Pasar Modal dari sisi teori saja akan tetapi juga prakteknya. Kedepannya melalui Galeri Investasi dan Pasar Modal yang menyediakan real time information untuk belajar menganalisa aktivitas perdagangan saham, diharapkan dapat menjadi jembatan menuju penguasaan ilmu pengetahuan beserta prakteknya di pasar modal, sehingga intensi mahasiswa untuk berinvestasi semakin tinggi. Penelitian ini bertujuan untuk mendeskripsikan peran galeri investasi dan pasar modal dalam menumbuhkan intensi berinvestasi mahasiswa di Jurusan Akuntansi sekaligus mengembangkan model peningkatan intensi mahasiswa di lingkungan Jurusan Akuntansi dalam berinvestasi melalui optimalisasi pemanfaatan galeri investasi dan pasar modal. Sumber data dalam penelitian ini adalah para responden yang terdiri dari dosen, mahasiswa, kepala laboratorium galeri investasi dan pasar modal dan literature terkait. Teknik pengumpulan data dalam penelitian ini adalah in-depth interview, FGD, dan observasi dokumen. Data yang terkumpul selanjutnya dianalisis secara kualitatif dengan model analisis dari Huberman. Luaran wajib yang ditargetkan adalah artikel ilmiah dimuat di prosiding internasional terindeks, artikel yang dipublikasika dalam jurnal nasional terakreditasi, dan hak atas kekayaan intelektual laporan penelitian. Diukur dari Tingkat Kesiapterapan Teknologi (TKT), penelitian ini berada pada TKT 5. Penelitian ini direncanakan akan terlaksana mulai dari bulan Februari sampai Oktober tahun 2024. Keywords: Model Intensi Berinvestasi, Galeri investasi dan pasar modal, Jurusan Akuntansi
Strengthening Boss Fund Governance Through Accounting Standards-Based Assistance in Deli Serdang Regency Triadiarti, Yulita
Jurnal Pendidikan Indonesia Vol. 6 No. 9 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i9.8609

Abstract

This research aims to formulate an effective, transparent, and accountable BOS Fund management strategy, as well as to identify the need for technical assistance based on Government Accounting Standards (SAP) in Junior High Schools (SMP) in Deli Serdang Regency. The method used was mixed methods through a questionnaire survey to 62 school principals and treasurers, as well as interviews and Focus Group Discussions (FGD). The results of the study show that the majority of schools do not understand SAP thoroughly and still face obstacles in the preparation of transparent and accountable financial statements. The need for technical assistance is very high, especially in training in SAP-based report preparation, the use of reporting applications such as ARKAS, and strengthening digital literacy. This research resulted in the design of a training and mentoring model based on school needs that aims to improve managerial capacity and the quality of financial reporting. These findings reinforce the importance of institutional intervention and the development of information technology-based support systems. Thus, the right technical assistance strategy plays an important role in encouraging the realization of BOS Fund governance that is in line with the principles of public accountability and SAP implementation.
Co-Authors Ade Chairunnisa Gultom Ahmad Albar Tanjung Akmal Huda Nasution, Akmal Huda Andri Zainal Chaniago, Eva Nirmala Sari Dandi Abdul Halim Debby Suciani Destriana Br Ginting Erny Luxy D Purba Erny Luxy Purba juliadi juliadi Jumiadi Jumiadi Karima, Hidaya Tul La Ane La Ane La Ane La Ane, La Ane LIANTI, LIANTI Muhammad Abdillah Nurul Syahrani Ramdhansyah Ramdhansyah Salsabila Irfan Sibarani, Choms Gary GT Siregar, Tapi Rumondang Situmeang, Chandra Suciani, Debby Sundari, Iis Taufik Hidayat Yessy Pradita Mulasi