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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Akuntabel : Jurnal Ekonomi dan Keuangan Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) INVENTORY: JURNAL AKUNTANSI Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Manajemen Bisnis dan Kewirausahaan JURNAL ILMIAH MAKSITEK JURNAL REGIONOMIC Indonesian Journal of Society Development (IJSD) INCOME: Indonesian Journal of Community Service and Engagement
Yunita Eriyanti Pakpahan, Yunita Eriyanti
Universitas Quality Berastagi
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh kualitas laporan keuangan terhadap kinerja usaha umkm Yunita Eriyanti Pakpahan
AKUNTABEL Vol 17, No 2 (2020): September
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.232 KB) | DOI: 10.30872/jakt.v17i2.8222

Abstract

Sektor usaha mikro kecil menengah (UMKM) merupakan salah satu poros kebangkitan perekonomian nasional yang memiliki kesulitan dalam hal penerapan akuntansi sesuai dengan SAK EMKM. Peran SAK EMKM dapat memberikan informasi mengenai efektivitas dan efisiensi kegiatan ekonomi suatu usaha.  Penelitian ini bertujuan untuk menganalisis pengaruh kualitas laporan keuangan terhadap kinerja usaha UMKM. Data dari penelitian ini diperoleh dari kuesioner dengan responden pengusaha UMKM di kota Medan. Teknik pengmpulan data dilakukan dengan mengumpulkan data kuesioner sebanyak 100 responden dan dianalisis dengan menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa kualitas laporan keuangan berpengaruh signifikan terhadap kinerja usaha UMKM. Kualitas laporan keuangan dapat menghasilkan informasi kinerja usaha mikro kecil dan menengah.
Intensi Kewirausahaan Mahasiswa: Theory of Planned Behaviour Approach Yunita Eriyanti Pakpahan; Christnova Hasugian; Eduard Eduard; Supri Supri
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 5, No 2 (2022): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1017.29 KB) | DOI: 10.34007/jehss.v5i2.1218

Abstract

The COVID-19 pandemic brings new challenges and threats for fresh graduates, namely the reduced number of jobs available for new graduates. Therefore, the solution that is expected to solve this problem is the students must dare to be entrepreneurs by utilizing current technology. The purpose of this research is to analyze and examine the effect of entrepreneurial education, innovation, and relation support on entrepreneurial intention. It is an associative-causal research. The population in this research was students in Universitas Quality Berastagi and Universitas Quality Medan, accounting and management study program consisted of 178 students. The data were collected by using questionnaire. The sampling method used in this research was all population became the sample of the research. The hypotheses were tested by using the linear regression analysis. The result of this research showed that, simultaneously and partial, entrepreneurial education, innovation, and relation support had some effect on entrepreneurial intention.
Socialization of Making RAB for Infrastructure Development in Lau Gumba Village Asri Afriliany Surbakti; Yunita Eriyanti Pakpahan; Dina Indah Permatasari; Aroli Harefa; Hosea Tarigan; Enjellia Noventin Br Tarigan
Indonesian Journal of Society Development Vol. 2 No. 4 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i4.5592

Abstract

The village government receives Village Funds from the central government, part of which is used for infrastructure development in the village. In order for construction to be carried out in villages, it was previously planned that the amount of funds needed so that the infrastructure development funds could be transferred by the central government to village accounts. The amount of planned costs is called the budget plan (RAB). Considering that every year there are infrastructure developments originating from village funds, every year an RAB is also made, in which most of the village infrastructure RAB is designed by a third party (consultant). It's a good idea for the village community to be able to make RAB in order to reduce the cost of hiring consultant services to make RAB, so that the costs previously allocated for hiring third party services can be converted to other village activities
Peningkatan Motivasi Kewirausahaan dan Pengelolaan Keuangan pada Siswa SMA Negeri 1 Berastagi Yunita Eriyanti Pakpahan; Cristnova Hasugian; Maria Damenta Iren Warat; Yanita Manda Sari; Jefrin anugrah
INCOME: Indonesian Journal of Community Service and Engagement Vol 2 No 1 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v2i1.226

Abstract

Students as intermediaries giving influence in the household have a very important role in the family and even on society. The role and contributionof students is an important factor in facing various challenges in recovery efforts, family economy. Therefore, it is important to provide insight to students in economics. In encouraging the recovery of Indonesia’s future creative economy. One of thr solutions to family economic problems through studens is by providing students with insight to transfer knowledge to families, which are able to generate money that icreases family income, one of which is by motivating and increasing entrepreneurship education, of course it will open up insights to open businesses generated through families and managing money that is Good. Therefore, motivation is carried out for SMA Negeri 1 Berastagi School Students, equipping and motivating them to open businesses that are able to help family finances. This activity will be carried out on January 27 2023 at the Multimedia Building of SMAN 1 Berastagi. This activity will prduce output publications in online mass media/service journals. Intense communication will also be carried out between the nedds of the scholl and students who will open a business to follow up on the results of the educations received. Keywords : Motivation, Entrepreneurship, Managemen
Sosialisasi Manajemen Pengelolaan Usaha Produktif bagi Pelaku UMKM di Desa Sempajaya, Kabupaten Karo Elvin Desi Martauli; Frans Antoni Sihite; pakpahan, Yunita Eriyanti; Nurita Sembiring; Albert Jerico Sembiring Pandia; Harkendy Tarigan
INCOME: Indonesian Journal of Community Service and Engagement Vol 3 No 1 (2024)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v3i1.911

Abstract

Family welfare is very important in family life. The urgency in this community service is that family welfare will have a major impact on all aspects of life, such as family nutritional needs, economy, education, social, and other aspects. To ensure family welfare, various efforts are needed in accordance with the expertise of each individual who plays a role in a family. The purpose of the Community Service Activity is to provide Socialisation of Productive Business Management for MSMEs in Sempajaya Village, Karo Regency. The method of implementing the activity consists of three stages. First, the preparation stage includes pre-survey, team formation, PKM team coordination and village. The second stage is the program implementation stage in the form of socialisation. Socialisation was carried out through counselling (presentation of material) and discussion. The third stage is the evaluation and reporting stage. The evaluation was conducted by comparing the conditions of MSME actors before and after the implementation of the programme using interview and observation methods.
Co-Authors Albert Jerico Sembiring Pandia Aroli Harefa Asri Afrilliany Surbakti Chrisnova Hasugian Christnova Hasugian Cristnova Hasugian Dina Indah Permatasari Eduard Enjellia Noventin Br Tarigan Ewin Ginting Frans Antoni Sihite Hardi - Harkendy Tarigan Hosea Tarigan Jefrin anugrah Maria Damenta Iren Warat Martauli, Elvin Desi Nurita Sembiring Rusli - Sigalingging, Eni Duwita Supri Supri Supri Supri Theresia Natalia Sinaga Yanita Manda Sari