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All Journal International Journal of Public Budgeting, Accounting and Finance Jurnal Mantik Pelita Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara JCA (Jurnal Cendekia Akuntansi) International Journal of Business and Applied Economics (IJBAE)
Yuni Lestari Br Sitepu
Department Of Acconting, Faculty Of Economics And Business, Universitas Sumatera Utara
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Physics Public Health Social Sciences

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THE INFLUENCE OF REGIONAL GENERATED REVENUES, BLOCK GRANT, SPECIAL GRANT, FUND SHARING, PROVINCIAL GOVERNMENT TRANSFER, AND EXTRA BUDGET CALCULATION ON CAPITAL EXPENDITURE IN DISTRICTS/TOWNS OF NORTH SUMATERA WITH GROSS REGIONAL DOMESTIC PRODUCT AS MODERATING Lestari, Yuni Br.Sitepu
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.957 KB)

Abstract

The objective of this study was to analyze the influence of Regional Generated Revenues (PAD), Block Grant (DAU), Special Grant (DAK), Fund Sharing (DBH), Provincial Government Transfer (TPP), and Extra Budget Calculation (SiLPA) on Capital Expenditure with Gross Regional Domestic Product (PDRB) as moderating variable . The research used qualitative causal associative method with secondary data. The population was 198 data obtained from actual budget report of 33 districts/towns in North Sumatera within 6 years (2010- 2015), and the sample were taken by using cencus sampling technique. The data were analyzed by using multiple linear regression analysis and residual test.. The result of the research showed that, simultaneously, PAD, DAU, DAK, DBH, TPP and SiLPA had the influence of Capital Expenditure. Partially, PAD, DAU, DAK,  TPP and SiLPA had significant influence of Capital Expenditure in Districts/Towns in North Sumatera. Gross Regional Domestic Product could not moderate the correlation of Regional Generated Revenues, Block Grant, Special Grant, Fund Sharing, Provincial Government Transfer, and Extra Budget Calculation with Capital Expenditure
Analisis Kinerja Keuangan Pemerintah Daerah Sumatera Utara Pada Masa Pandemi Covid-19 Yuni Lestari Br Sitepu; Munawarah Munawarah; Novita Lamria Simatupang
JCA (Jurnal Cendekia Akuntansi) Vol 3 No 1 (2022): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v3i1.2516

Abstract

This study aims to examine the financial performance of the North Sumatra Province government during the Covid-19 pandemic. The data is quantitative descriptive and the data is taken from the LRA 2020 and LRA 2021 North Sumatra Province which have been audited. The results obtained by the Province of North Sumatra remain independent even in the midst of a pandemic. Judging from the effectiveness ratio, the realization of North Sumatra Province Original Regional Revenue (PAD) in 2020 is 101.8% and in 2021 it is 101.95% of the PAD budget set. The operating expenditure compatibility ratio, namely a decrease in the expenditure ratio from 2020 to 2021. The Capital Expenditure Harmony Ratio experienced a decrease in Capital Expenditures in 2021 due to a reduction in capital expenditures consisting of equipment and machinery capital expenditures, building and building capital expenditures, road capital expenditures, Irrigation and Network and Other Fixed Assets Capital Expenditure. The income growth ratio in 2020 is -1.24% which shows that the income in North Sumatra Province is decreasing, and that income is increasing by 8.65% in 2021.
Penguatan Kelembagaan Kelompok Tani Melalui Pengembangan Organisasi Dan Pelatihan Hasil Pertanian Di Kabupaten Humbang Hasundutan Malinda Sari Sembiring; Yuni Lestari Br. Sitepu; Ritha F. Dalimunthe; Antonio Marro Sipayung
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.586 KB)

Abstract

Pengabdian kepada masyarakat ini dilakukan sebagai solusi menguatkan kelembagaan kelompok tani dan meningkatkan hasil pertanian di Humbang Hasundutan, Sumatera Utara, Indonesia. Pengembangan organisasi dengan menerapkan prinsip kerja sama tim dan pelatihan pembuatan pupuk kompos sesuai dengan kebutuhan kelompok tani, di mana selama ini guna mendukung produksi tanaman, petani menggunakan pupuk kimia. Pelatihan dilaksanakan secara langsung di Desa Ria-ria, Kecamatan Pollung, Humbang Hasundutan. Kegiatan ini ditujukan kepada Kelompok Tani beranggotan 20 petani yang menghasilkan bawang merah dan kentang. Tim pengabdi menjelaskan pentingnya kerja sama tim dan bagaimana memaksimalkan hasil tani melalui pemanfaatan sampah rumah tangga sebagai pupuk kompos. Pelatihan ini juga dilengkapi dengan demonstrasi alat pencacah kompos guna memudahkan kelompok tani dalam memproduksi pupuk kompos secara berkelompok. Penguatan kelembagaan kelompok tani melalui pengembangan organisasi dan pelatihan hasil pertanian telah terlaksana. Kelompok Tani memahami cara bekerjasama dalam kelompok dengan membuat pupuk kompos yang pada akhirnya ditujukan guna meningkatkan hasil pertanian. Pengembangan organisasi dengan menerapkan prinsip kerja sama tim dan pelatihan pembuatan pupuk kompos sesuai dengan kebutuhan kelompok tani, di mana selama ini guna mendukung produksi tanaman, petani menggunakan pupuk kimia. Penggunaan pupuk kompos tentu dapat menghemat biaya produksi hasil pertanian dan turut menjaga lingkungan karena dalam pembuatan pupuk kompos dapat memanfaatkan limbah rumah tangga dan sisa-sisa tumbuhan liar di lahan pertanian
Accountability of Village Financial Management in Thematic Tourism Villages Yuni Lestari Br Sitepu; Elisabet Siahaan; Ance Marintan D. Sitohang
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5285

Abstract

This study aims to determine the influence of the role of village officials, village apparatus competence, community participation, and information technology on village financial management accountability. The method for determining the sample is proportional stratified random sampling and data collection using a questionnaire. This study shows that community participation and information technology have a significant effect on village financial management accountability. This study shows that the better community participation and information technology are, the better the accountability of village financial management. Meanwhile, the role and  competence of village officials do not affect the accountability of village financial management. The competence of village officials in this study is still inadequate and still requires regular assistance and training for accountability in village financial management.
Optimalisasi Produksi dan Pengenalan Sistem ABC Sederhana dalam Usaha Peningkatan Perekonomian Pengrajin Purun Desa Bengkel Munawarah; Yuni Lestari br Sitepu; Tetty Yuliaty
Pelita Masyarakat Vol. 5 No. 1 (2023): Pelita Masyarakat, September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v5i1.10411

Abstract

Purun crafts are still widely carried out by community groups of craftsmen in Bengkel Village. Its durability makes it a very durable product so it has high value. The service activity aims to provide partners with knowledge in optimizing purun woven production by using press machine technology which can minimize the duration and costs incurred during purun woven production as well as providing dyes which can increase the creativity of craftsmen in producing variety of attractive and marketable products. This condition encourages the implementing team to provide simple socialization and training on how to calculate simple unit costs using the ABC system. Partners are equipped with understanding of the use of social media and e-commerce to market these woven products in various directions. Sales can increase and encourage partner economic growth. This activity shows maximum results as can be seen from Partner's enthusiasm in using machines as well as understanding good financial calculations and management, as well as marketing methods that are in line with the progress of the times. The results of the difference test show a sig value of 0.001, meaning there is a difference between before and after the activity was carried out in Bengkel Village.
Analysis growth of MSME’s through sustainable development goals, entrepreneurship development, and digital financial reports Ibnu Austrindanney Sina Azhar; Taufik Akbar Parluhutan; Mutia Ismai; Yuni Lestari Br Sitepu; Ikhwan Nurhadi
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4292

Abstract

The main function of sustainable development is one of the important abilities and skills needed by msme’s business actors to manage their finances and achieve the best business performance. The aim of this research is to analyze the impact of sustainable development and entrepreneurship development on the growth of msme’s in the city of Medan mediated by digital financial reports. This research uses a quantitative descriptive method with an explanatory research approach. data was obtained from a sample of 100 business actors in Medan city. The data analysis technique used is structural equation modeling – partial least squares (sem-pls). The research results show that the sustainable development goals, entrepreneurship development and digital financial reports influence the growth of msme’s in Medan city. Digital financial reports do not mediate the influence of the sustainable development goals and entrepreneurship development on the growth of msme’s in Medan city. The novelty of this research is its accuracy in providing information to stakeholders regarding the importance of sustainable development goals for msme’s business actors. therefore, stakeholders must strive to provide education to msme’s business actors about the importance of the sustainable development goals
Co-Authors Ance Marintan D. Sitohang Elisabet Siahaan Ibnu Austrindanney Sina Azhar Ikhwan Nurhadi Malinda Sari Sembiring Munawarah Mutia Ismai Novita Lamria Simatupang Ritha F. Dalimunthe Sipayung, Antonio Marro Taufik Akbar Parluhutan Tetty Yuliaty