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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Saintech Transfer Journal of Management Analytical and Solution Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Dewi Ratna Sari Simatupang
Universitas Sumatera Utara
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Increasing the Economic Value of Cow Manure Into Vermicompost Khaliqi, Muhammad; Gurning, Herfita Rizki Hasanah; Simatupang, Dewi Ratna Sari; Yola Anggi; S. Pelawi, Rizky Aulia Nazlita; Dedy Darmansyah
Journal of Saintech Transfer Vol. 4 No. 2 (2021): Journal of Saintech Transfer
Publisher : Talenta Publisher Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jst.v4i2.7744

Abstract

The average farmer in Kota Datar Village has a livelihood as a breeder, especially cattle farming. Maintenance is carried out by keeping in the cage all the time, so that animal waste is only left to accumulate around the cage. Moreover, during the rainy season, livestock manure cannot be processed into compost, the resulting pollution has the potential to widen into the realm of social problems. The limited use of livestock manure as compost and its low selling value makes farmers feel unwilling to use it. With the cultivation of earthworms, this manure can produce vermicompost. In addition to the content of nutrients and growth hormones contained in vermicompost, the selling value of the fertilizer is also higher when compared to other compost fertilizers. The method of implementing this service was by conducting socialization and training as well as the practice of making vermicompost. 
Analysis of The Influence of Education, Health, and Internet User on Economic Growth With Labor Productivity as an Intervening Variable in Indonesia Simatupang, Dewi Ratna Sari; Yola Anggia; Raina Linda Sari; Inggrita Gusti Sari Nasution
Journal Of Management Analytical and Solution (JoMAS) Vol. 3 No. 3 (2023): Journal Of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v3i3.12851

Abstract

This study aims to see whether the Labor Productivity variable is ableto become an intervening variable between the Education, Health andInternet Users variable on Indonesia's Economic Growth in the 2015-2019 period. The method used is Path Analysis using the Eviewsprogram. The data used is in the form of panels consisting of 34provinces in Indonesia over a period of 5 (five) years. For modelselection using the Chow Test and Hausman Test and from the two teststhe Fixed Effect Model was selected. For the value of the EducationVariable, the average length of school data is used; the health variableuses life expectancy data and vaternet uses internet user data. Theresults of this study indicate that the Labor Productivity variable is notan intervening variable between the Education, Health, Internet variableand the Economic Growth variable as seen from the Sobel Test resultswhich have a value of less than 1.96 at 𝛼=5%. The direct effect of theEducation variable on Labor Productivity is negative and notsignificant. The direct effect of the Health variable on LaborProductivity is negative and significant. The direct effect of the Internetvariable on Labor Productivity is positive and not significant. Thedirect effect of the Education variable on Economic Growth is negativeand significant. The direct effect of the Health variable on EconomicGrowth is positive and not significant. The direct effect of Internetvariable on economic growth is positive and significant. The directeffect of the Labor Productivity variable on Economic Growth isnegative and not significant.
Pengaruh Ukuran Perusahaan, Struktur Modal, Return On Equity Dan Current Ratio Terhadap Penghindaran Pajak Pada Perusahaan Sektor Barang Konsumsi Periode 2018-2022 Vanessa Wijaya; Fioni Potami; Jessi Charina Sembiring; Dewi Ratna Sari Simatupang
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11375

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruhUkuran Perusahaan, Struktur Modal, Return On Equity dan Current RatioTerhadap Penghindaran Pajak. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode penelitian kuantitatif dengan jenis penelitian deskriptif kuantitatif yang bersifat explanatory research. Populasi penelitian ini adalah seluruh perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia berjumlah 50 perusahaan, Sampel penelitian ini sebanyak 14 perusahaan dengan teknik pengambilan sampel purposive sampling. Metode analisis data yang digunakan adalah regresi linear berganda.Hasil penelitian uji f dimana f hitung3.010> f tabel 2.51 dengan tingkat signifikan < 0,05 menunjukkan secara simultanUkuran Perusahaan, Struktur Modal,Return on Equitydan Current Ratioberpengaruh signifikan terhadap Penghindaran Pajak Pada Perusahaan Sektor Barang Konsumsi Periode 2018-2022. Hasil penelitian uji t dimana hanya Return on Equityyang memiliki pengaruh negatif dan signifikan terhadap Penghindaran Pajak dan sisanya Ukuran Perusahaan, Struktur Modal dan Current Ratio tidak memiliki pengaruh terhadap Penghindaran Pajak. Hasil analisis koefisien determinasi diperoleh nilai Adjusted R2sebesar 0.104, artinya variasi variabel Ukuran Perusahaan, Struktur Modal, Return On Equity dan Current Ratioadalah sebesar 10.9%, sedangkan sisanya sebesar 89.1% dijelaskan oleh variabel lainnya.
Selfefficacy and Intrinsic Motivation Dreivers of Entrepreneurial Interest in Mosque in Teenagers in Deli Serdang Siregar, Dahrul; Simatupang, Dewi Ratna Sari
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 1 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i1.5496

Abstract

The role of religious institutions in fostering entrepreneurial mindsets among youth has gained increasing attention in recent years. This study examines the intersection of self-efficacy and intrinsic motivation as key drivers of entrepreneurial interest among teenagers participating in mosque activities in Deli Serdang, Indonesia. With a youth population of approximately 25% and over 500 active mosques in the region, Deli Serdang presents a unique opportunity to understand how religious environments influence entrepreneurial development in young people. Research aims to analyze the influence of self-efficacy and intrinsic motivation on interest in entrepreneurship among mosque teenagers in Deli Serdang Regency. Self-efficacy or self-efficacy is a person's belief in his or her ability to carry out a task, while intrinsic motivation is a drive from within that arises because of needs and desires from within oneself. The research used quantitative methods with a survey approach to mosque youth in Deli Serdang Regency. Data collection was carried out through questionnaires distributed to respondents using purposive sampling technique. Data analysis uses multiple linear regression to test the research hypothesis. The research results show that self-efficacy and intrinsic motivation partially and simultaneously have a positive and significant effect on the entrepreneurial interest of mosque teenagers. These findings indicate that increasing self-efficacy and intrinsic motivation can encourage the growth of interest in entrepreneurship among mosque youth. This research provides theoretical contributions to the development of religious community-based entrepreneurship literature and practical implications for the development of mosque youth economic empowerment programs
Development of media presentation through application to 4.0 based learning optimization Soeparno, Wahyu Sugeng Imam; Hasyim, Sirojuzilam; Rahman, Arif; Andrasari, Monika; Simatupang, Dewi Ratna Sari; Siahaan, Nico Bayu Gilbert
Journal of Saintech Transfer Vol. 7 No. 2 (2024): Journal of Saintech Transfer
Publisher : Talenta Publisher Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jst.v7i2.15517

Abstract

Sekolah Indonesia Bangkok (SIB) faces challenges in utilizing online presentation platforms such as Canva, Prezi, and Slidebean. Both students and teachers have limited understanding of advanced features, leading to low-quality presentations and limited creativity in delivering lesson materials. Additionally, no formal training has been provided to maximize the use of these tools in the school environment. Students also get learning materials or guidebooks accompanied by learning stationery, as well as practical materials in the form of online platform web links that are ready to be processed. The guidebook given to the students is not limited to the training, but can be used outside of the training session. The learning method used in these learning activities is project-based learning where students will get an understanding of the benefits of creativity in presentation media and material on the use of online platforms 4.0, then continued with practical sessions where students are directed to implement the material received with online platforms provided through website links. The benefits of this community service activity are determined by considering the cognitive and psychomotor aspects demonstrated by the students. Based on the results of pre-test and post-test conducted on 35 participants, there was an average increase of 45% in students understanding of the use of the Canva, Prezi, and Slidebean platforms. Before the training, only 30% of students understood the basic features of these platforms, while after the training, this number increased to 75%.
Co-Authors Arif Rahman Dedy Darmansyah Fioni Potami Hasyim, Sirojuzilam Herfita Rizki Hasanah Gurning, Herfita Rizki Hasanah Inggrita Gusti Sari Nasution Jessi Charina Sembiring Muhammad Khaliqi S. Pelawi, Rizky Aulia Nazlita Sari, Raina Linda Siahaan, Nico Bayu Gilbert Siregar, Dahrul Soeparno, Wahyu Sugeng Imam Vanessa Wijaya Yola Anggi Yola Anggia