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All Journal Niagawan JAKPI JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Manajemen Pendidikan 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 Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Publikasi Manajemen Informatika
triadiarti, yulita
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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 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 Suciani, Debby; Triadiarti, Yulita
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. 
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. 
Economic Empowerment of Persons with Disabilities through the Development of Tempe Chips MSMEs: Pemberdayaan Ekonomi Penyandang Disabilitas melalui Pengembangan UMKM Keripik Tempe La Ane, La Ane; Triadiarti, Yulita; Tanjung, Ahmad Albar; Chaniago, Eva Nirmala Sari
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 5 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i5.28801

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in strengthening the national economy because they contribute significantly to job creation and improving community welfare. Deli Serdang Regency is one of the regions with great potential for developing tempeh-based agro-industry, particularly tempeh chips, which are part of the local food value chain. However, the Asyifa MSME, managed by people with disabilities, faces serious obstacles in the initial stages of production, namely the manual, unhygienic process of peeling soybean skins, which takes 2–3 days to complete one production cycle. This condition reduces work efficiency, product quality, and business competitiveness in the local market. This community service program aims to address these problems through the application of appropriate technology in the form of a soybean skin peeling machine (dehuller) designed according to partner needs. Activities are implemented through structured stages that include participatory planning with partners,Focus Group Discussion (FGD) to identify technical and operational needs, technical training on machine use and maintenance, official handover of equipment, and intensive mentoring during the implementation phase to ensure the technology can be operated optimally and sustainably. The evaluation results showed a significant improvement in production performance. The soybean peeling process, which previously required 2–3 days, can now be completed in less than one day for each production cycle. The level of product cleanliness and uniformity has also increased to 90%, while production capacity has increased by approximately 40% compared to conditions before the technology implementation. Overall, the implementation of this appropriate technology has proven effective in increasing production process efficiency, maintaining the quality of processed products, and strengthening the competitiveness of MSMEs in an inclusive manner
Pengaruh Struktur Modal, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Property dan Real Estate di BEI Tahun 2023-2024 Fira Aisyah Meilani; Yulita Triadiarti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6765

Abstract

Financial conditions within the property and real estate sector have experienced significant fluctuations recently. These changes are believed to be closely linked to macroeconomic instability and the dynamics of funding policies implemented by individual firms. This study aims to empirically examine the impact of capital structure, leverage, sales growth rate, and firm size on financial performance. The scope of the study covers property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. Sample selection was conducted using a purposive sampling method, resulting in 74 out of 92 companies that met the established criteria throughout the research period. Data analysis was performed using SPSS software by applying a multiple linear regression model. Hypothesis testing was carried out through the t-test to measure the individual influence of independent variables on the dependent variable, as well as the F-test to measure the simultaneous effect. The findings of this research indicate that capital structure, leverage, sales growth, and firm size each exert a significant influence on financial performance
Strengthening Boss Fund Governance Through Accounting Standards-Based Assistance in Deli Serdang Regency Yulita Triadiarti
Jurnal Pendidikan Indonesia Vol. 6 No. 9 (2025): Jurnal Pendidikan Indonesia (Japendi)
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.
ANALISIS IMPLEMENTASI PSAK 72 DALAM PENGAKUAN PENDAPATAN PADA INDUSTRI REAL ESTATE: STUDI KOMPARATIF BSDE DAN PWON Wila Triana; Rafli Faturrahman; Mawardahny Isyabilla; Yulita Triadiarti; Al Wahfi Suhada Sipahutar
Jurnal Publikasi Manajemen Informatika Vol. 5 No. 2 (2026): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v5i2.6967

Abstract

This study aims to analyze and compare the implementation of PSAK 72 (Revenue from Contracts with Customers) in the real estate industry, focusing on PT Bumi Serpong Damai Tbk (BSDE) and PT Pakuwon Jati Tbk (PWON) for the 2025 fiscal year. The study employs a descriptive qualitative approach with a comparative method using content analysis of consolidated financial statements and notes to financial statements. The findings reveal that BSDE consistently recognizes revenue at a point in time, particularly upon the transfer of control when property units are handed over to customers. The main challenge lies in determining the existence of significant financing components arising from installment payment schemes. In contrast, PWON exhibits greater complexity due to the coexistence of revenue streams from property sales and rental activities, requiring separation between PSAK 72 and PSAK 73 implementation. Furthermore, both companies identify revenue recognition as a Key Audit Matter, highlighting the significant judgment required in assessing control transfer. This study concludes that although both entities apply the same accounting standard, differences in business models and asset portfolios lead to varying implementation complexities and managerial considerations. The findings contribute to a better understanding of revenue recognition practices in the property sector and provide insights for improving financial reporting transparency..
PENERAPAN MODEL ROLE PLAYING DALAM PEMBELAJARAN MENDALAM UNTUK MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR SISWA KELAS XI AKL SMK NEGERI 6 MEDAN Hot Nelly Rodearni Br Sipayung; La Hanu; Yulita Triadiarti; Sondang Aida Silalahi; Roza Thohiri
Jurnal Manajemen Pendidikan Vol. 11 No. 4 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i4.3247

Abstract

This study aims to determine the improvement in student activity and learning outcomes through the implementation of the Role-Playing model within a deep learning approach regarding the topic of Long-Term Notes Payable in class XI AKL 2 at SMK Negeri 6 Medan during the 2025/2026 academic year. This research is a Classroom Action Research (CAR) study conducted over two cycles, comprising the stages of planning, action implementation, observation, and reflection. The research subjects consisted of 32 students. Data were collected through observation, tests, and documentation, and subsequently analyzed using both quantitative and qualitative descriptive methods. The results indicate that the implementation of Role-Playing within a deep learning approach can enhance student activity and learning outcomes. The percentage of students categorized as active and highly active increased from 40.63% in Cycle I to 87.50% in Cycle II. Classical learning mastery also rose from 81.25% to 93.75%, surpassing the school-established mastery criterion (KKTP) of 85. Thus, the implementation of Role-Playing in deep learning is effective in improving student activity and learning outcomes, while fostering a more active and meaningful learning environment that promotes a deeper understanding of concepts in class XI AKL 2 at SMK Negeri 6 Medan.
Co-Authors Ade Chairunnisa Gultom Ahmad Albar Tanjung Akmal Huda Nasution, Akmal Huda Al Wahfi Suhada Sipahutar Andri Zainal Chaniago, Eva Nirmala Sari Dandi Abdul Halim Debby Suciani Destriana Br Ginting Erny Luxy D Purba Erny Luxy Purba Fira Aisyah Meilani Hot Nelly Rodearni Br Sipayung juliadi juliadi Jumiadi Jumiadi Karima, Hidaya Tul La Ane La Ane La Ane La Ane, La Ane La Hanu LIANTI, LIANTI Mawardahny Isyabilla Muhammad Abdillah Nurul Syahrani Rafli Faturrahman Ramdhansyah Ramdhansyah Roza Thohiri Salsabila Irfan Sibarani, Choms Choms Gary Ganda Tua Siregar, Tapi Rumondang Situmeang, Chandra Sondang Aida Silalahi Suciani, Debby Sundari, Iis Taufik Hidayat Wila Triana Yessy Pradita Mulasi