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Analysis of the Internal Cash Control System at BPJS Ketenagakerjaan Belawan Branch Yenni Ramadhani Harahap; Yopiza; Iswandi Idris
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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A company that has a good internal control system is a company that is able to separate functional responsibilities clearly, has a good authorization system and recording procedure, and has adequate resources. BPJS Employment Belawan Branch Office conducts many cash receipts and disbursements transactions that occur every day, so an internal control system is needed that is able to maintain the integrity of accounting information and protect company assets against fraud and abuse. The importance of the role of the internal cash control system in the company in carrying out its operations so that the company's goals can be achieved is the background of the research. The purpose of the study was to analyze the Internal Cash Control System at BPJS Ketenagakerjaan Belawan Branch. Methods: with the first stage of data collection: Types of data: primary data and secondary data. Data sources: internal data and external data. Data collection methods: filed research, observation and interviews. Stage 2 data analysis: Data Analysis Methods: Collecting data, classifying, interpreting, conclusions. Stage 3 Publication related to the Analysis of the Internal Cash Control System. The Internal Control System for Cash Receipts and Disbursements at BPJS Ketenagakerjaan Belawan Branch has been running well. This can be seen from the documents used, related functions, procedures and records of cash receipts and disbursements, but internal audits by SPI are carried out every 2 years. Every cash receipt and cash disbursement must be authorized by the head of the court so that there is no fraud or misuse. The use of cash receipts and disbursement documents is carried out properly, using documents in all transactions and authorized by the Head of Finance. The occurrence of transactions involving cash must be carried out properly by the Head of the Finance Division. BPJS Ketenagakerjaan Belawan Branch has separated parts/functions according to the authority, duties and responsibilities as well as conducted an objective selection for each new employee in order to obtain reliable and appropriate employees as required by the company.

Peranan Internal Auditing Dan Pengendalian Internal Dalam Meningkatkan Kinerja Perusahaan PT. Berkah Djamal Perbaungan Enika Diana Batubara; Yenni Ramadhani Harahap; Sri Hartini; Muhammad Nursidin
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2593

The role of internal auditing is quite important in companies and influences internal control in improving company performance if it is carried out according to procedures and provisions of applicable professional standards. Company performance has an understanding as the result of a management activity in a company. In this study aims to analyze the role of internal auditing and internal control in improving company performance. The data used is primary data. This primary data was obtained from the results of the respondents' answers to the questionnaire which was distributed to 30 staff of PT. Blessings of Djamal Perbaungan. The results on the t test, the significant value of the role of internal auditing is 0.364 which means it is greater than 0.05. This explains that the role of internal audit has no significant effect on company performance. The significant value of internal control of 0.000 is less than 0.05, meaning that internal control has a significant effect on company performance, but the results of the F test in this study obtained a significant value of 0.000, meaning less than 0.05. This explains that the role of internal auditing and internal control has a significant effect on company performance. While the internal audit at PT. Berkah Djamal Perbaungan has played a role in accordance with the internal auditing role criteria and based on testing the respondents stated that they strongly agree that one of the obstacles lies only in the lack of internal audit training. Every company is advised to implement an internal control system and internal audit, so that every activity that occurs in the company can be controlled with the goals set and the performance of the company can be increased.

Penyuluhan Pencegahan Kebangkurutan Keuangan Keluarga Melalui Manajemen Kas yang Baik Bagi Masyarakat Desa Karang Gading Kecamatan labuhan Deli Kabupatena Deli Serdang. : Enika Diana Batubara; Yenni i Ramadhani Harahap; Sariyanto Sariyanto; Khairunnida Khairunnida
Jurnal Pengabdian Harapan Bangsa Vol. 1 No. 1: Januari 2023
Publisher : PT. Bangun Harapan Bangsa

Kegiataan pengabdiaan yang dilakukan oleh para dosen di desa karang gading kecamatan labuhan deli Kabupaten Deli Serdang ini memiliki tujuan dan target terlaksanakannya penyuluhan bagaimana mengatur manajemen kas yang baik bagi rumah tangga sehingga mencegah terjadinta kebangkrutan atau kegagalan keuangan rumah tangga. Adapun luaran dari kegiataan pengabdiaan masyarakat ini melalui manajemen kas yang baik sehingga dapat menumbuhkan keuangan rumah tangga, menambah pengetahuan pentingnya pengaturan keuangan rumah tangga menjadi produktif, menumbuhkan pengetahuan serta pemahaman untuk dapat secara bertahap dapat terhindar dari adanya ketergantungan dari pihak-pihak lembaga peminjaman dan meningkatkan kesejahteraan rumah tangga.

The Influence of Good Corporate Governance, Political Visibility And Profitability To Corporate Social Responsibility Disclosure (CSR) On Manufacturing Companies Listed In BEI Enika Diana Batubara; Syaharman; M. Nursidin; Yenni Ramadhani Harahap
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 2 (2022): October 2022
Publisher : CERED Indonesia Institute

The issue of disclosure of social responsibility is growing rapidly. Research on social responsibility disclosure results in different findings. The purpose of this study is to explain the effect of the size of the board of commissioners, the proportion of the board of commissioners, the audit committee, the size of the company (size), the type of company and profitability as independent variables on the disclosure of social responsibility (CSR) as the dependent variable. The sample in this research is a company listed on the Stock Exchange Indonesia in 2015 which annual report contains the activities of corporate social responsibility and can be accessed through the website of BEI, which is a number of 50 companies by using purposive sampling techniques. The analysis technique used is descriptive analysis and statistical analysis. The test results show that simultaneously the size of board of commissioners, composition of board of commissioners, audit committee, firm size, industry type and profitability have significant effect, because under significant level <0,05 to disclosure corporate social responsibility. This means that the size of the board of commissioners, the composition of the board of commissioners, audit committee, firm size, industry type and profitability can affect the level of social disclosure activities in a company. The results of the test show that in a significantly different manner the size of the Board of Commissioners (0,000 <0.05), Proportion of Independent Commissioners (0.000 <0.05), Independent Audit Committee (0.002 <0.05), and Size (0.003) <(0.05), Industrial Type (0.023) <(0.05), which means that the size of the Board of Commissioners, the Proportion of Independent Commissioners, the Independent Audit Committee, the Company Size, Industrial Type and Profitability partially influence the disclosure of Corporate Social Responsibility and able to influence the level of Corporate Social Responsibility disclosure activities on the company.

Pelatihan Pembukuan dan Pencatatan Sederhana di Kecamatan Stm Hilir Kabupaten Deli Serdang Enika Diana Batubara; Yenni Ramadhani Harahap; M. Nursidin; M. Hafis Akbar Nasution
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 5 (2023): Agustus (In progress)
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8248183

Tujuan dari Kegiatan Pengabdian Kepada Masyarakat adalah untuk melaksanakan salah satu Tri Dharma Perguruan Tinggi. Selain itu diharapkan dapat memberikan pemahaman bagi anggota keluarga tentang pencatatan dan pembukuan transaksi keuangan agar dapat mempermudah suatu keluarga dalam mengelola keuangan keluarga sehingga dapat direncanakan dengan sebaikbaiknya, atau dalam lingkup lebih luas untuk mengkalkulasi, mengkontrol serta mengatur keseluruhan transaksi keuangan yang terjadi sepanjang keberlangsungan dunia usaha. Metode pelaksanaan pengabdian ini dilakukan secara sistematis dan terbagi dalam beberapa kegiatan mulai dari tahap survei berupa sosialisasi yang dilakukan dengan menyusun program-program yang akan disampaikan saat kegiatan pengabdian masyarakat dilangsungkan, meliputi: penyusunan materi dan jadwal serta pembagian tugas tim pengabdian serta survei lokasi pengabdian. Tahap sosialisasi yaitu berupa silaturahmi dengan Bapak Camat Kecamatan STM Hilir Kabupaten Deli Serdang dan menyampaikan maksud dan tujuan pengabdian serta hasil yang diharapkan. Pada tahap ini juga dilakukan perjanjian kerjasama pengabdian serta menentukan jadwal acara berlangsung. Tim pelaksana kegiatan pengabdian pada masyarakat adalah dosen Fakultas Bisnis program studi Akuntansi. Tim pengabdian akan memberikan materi tentang pencatatan dan pembukuan keuangan sederhana menuju entrepreneur muda yang kreatif dan inovatif. Hasil pengabdian masyarakat yang diperoleh adalah bertambahnya keilmuan bagi Para Peserta mengenai bagaimana cara mencatat dan melakukan pembukuan keuangan baik untuk keuangan keluarga maupun keuangan usaha. Harapan kami dengan pengabdian ini dapat memberikan bantuan untuk meningkatkan kemampuan peserta secara langsung dan tepat sasaran, serta membuka wawasan masyarakat khususnya generasi muda entrepreneur tentang pembukuan sebagai dasar untuk mengukur kinerja keuangan suatu bisnis dan dengan ilmu yang diperoleh pada kegiatan ini diharapkan mampu memberikan semangat baru bagi para dosen dan tenaga pengajar sebagai kontributor yang memotivasi khususnya bagi masyarakat Kecamatan STM Hilir Kabupaten Deli Serdang.

Edukasi Dan Pendampingan Pemanfaatan Teknologi Tepat Guna Melalui Smart Filter Air Sumur Bor Kawasan Perumnas Sijambi Kota Tanjungbalai Ruri Prihatini Lubis; Yenni Ramadhani Harahap; Riska Franita
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 03 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

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The Directorate General of Water Resources of the Ministry of Public Works and Public Housing (2014) stated that the problem of scarcity and unequal access to clean water in Indonesia is caused by increasing water demand, such as population growth, increased agricultural, industrial, mining, hotel activities, and the expansion of residential areas [1]. The clean water crisis and scarcity are also occurring in Tanjungbalai City. The President Director of PDAM Tirta Kualo invited the Director of UNESCO Asia Pacific, Prof. Shahbaz Khan, to conduct research on the crisis and poor water quality in Tanjungbalai City. One area of Tanjungbalai City that is urgently affected by the scarcity and unequal access to clean water is the community of housewives in Perumnas Sijambi, Tanjungbalai City. The Perumnas Sijambi housewives social group became partners in this community service activity. These partners are customers of PDAM Tirta Kualo, whose service utilizes drilled well water as a source of clean water, although the water quality is not suitable for drinking. The main problems that are obstacles to the business of the Sijambi Housewives Group partners in Tanjung Balai City are 1) Production Aspects, because the income level of partners is still very low and the local PDAM has not fulfilled the provision of clean water to customers, resulting in the quality of water production; 2) Social Aspects of the Community, the Health Condition of the partners' drilled well water is in an unhealthy condition and is not suitable for drinking. The solution provided by the community service team to overcome the business obstacles mentioned above by designing and making a PILOT PROJECT of Appropriate Technology Tools (TTG) "SMART WELL WATER FILTER in the form of a DRILLED WELL WATER FILTER with a Green Building Concept, namely combining a Water Purification System from Natural Materials with a Paludarium that has Business Value. The tutorial on using the TTG Smart Well Water Filter Tool was carried out by the community service team to partners through several stages, namely: a) Coordination in the Preparation of Educational Socialization Activities in PKM Implementation Activities and Designing/Making the TTG Tool Pilot Project and Mentoring the TTG Smart Well Water Filter Tool Installation Workshop to Partners; b) Carrying out the activity "Mentoring the Installation Workshop for the Utilization of Appropriate Technology Smart Well Water Filter Tools in the Perumnas Sijambi Area, Tanjungbalai City"; c) Carrying out the activity "Socialization and Education on the Utilization of Appropriate Technology Through Smart Well Water Filters in the Perumnas Sijambi Area, Tanjungbalai City"; Sijambi Region, Tanjungbalai City"; d) Carrying out the Inauguration of the Smart Water Filter Appropriate Technology Tool for Borehole Wells, which was Inaugurated by the Head of Perumnas Sijambi with Partners and Local Community Members; e) Carrying out the activity of "Workshop and Education and Mentoring of Business Strategy for Housewives of Perumnas Sijambi in Marketing the Smart Water Filter Appropriate Technology Tool for Borehole Wells"; f) Carrying out the activity of "Workshop and Education and Mentoring Tutorial on Using the Smart Water Filter Tool for Borehole Wells to Get Healthy Water According to Permenkes No. 23 of 2023". The impact of the TTG Smart Water Filter Tool for partners is estimated to increase in: 1) Increasing the level of partner empowerment: Production Aspect (Increased Income) as evidenced by the increase in the quality of the partner's well water production to be healthy and drinkable will create business opportunities to increase the partner's household income by 5% with the existence of this appropriate technology tool that can be marketed/sold to the wider community; 2) Increasing the level of partner empowerment: Social Aspects (Health Improvement) as proven by the TTG Smart Well Water Filter Tool being able to improve the health quality of partner's well water. Based on laboratory tests after using the Smart Well Water Filter, iron levels returned to normal and the water was odorless and no longer brownish in color, in accordance with the standards of PERMENKES No. 2 of 2023 concerning drinking water quality requirements, namely with a Ph of 6.8.

Penyuluhan Peningkatan Ekonomi Berbasis Sumber Daya Alam di Desa Pekan Tanjung Beringin Serdang Bedagai Enika Diana Batubara; Azulaidin A; Yenni Ramadhani Harahap; Sariyanto S; Sri Istiawati
Nanggroe: Jurnal Pengabdian Cendikia Vol 5, No 5 (2026): Agustus 2026
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21628611

Pengabdiaan masyarakat ini membahas tentang pengelolaan sumber daya alam (ikan) berbasis kearifan lokal dipesisir desa Pekan Tanjung Beringin. Pengabdiaan masyarakat ini mengangkat beberapa permasalahan yaitu: 1. Bagaimana cara pengelolaan sumber daya alam (ikan) di pesisir desa Pekan Tanjung Beringin 2. Bagaimana motivasi masyarakat dalam mengelolah SDA (ikan) di pesisir desa Pekan Tanjung Beringin agar tetap terjaga kearifan lokalnya. Pengabdiaan masyarakat ini adalah penelitian kualitatif, dengan menggunakan teknik wawancara, observasi, dan dokumentasi dalam pengumpulan data, serta dalam teknik analisis data menggunakan reduksi data, penyajian data dan penarikan kesimpulan. Informasi penelitian ini adalah tokoh masyarakat dan pemerintah dinas perikanan. Hasil penelitian menunjukkan bahwa dalam pengelolaan sumber daya alam ikan yang dilakukan oleh masyarakat pesisir desa Pekan Tanjung Beringin yaitu dengan melakukan konservasi yang dimana harus menetukan kawasan yang akan dijadikan sebagai lahan perikanan, yang kedua itu pembangunan berkelanjutan yang dimana masyarakat diharapkan mampu menjaga sumber daya alam tersebut agar nantinya dapat dirasakan oleh generasi yang akan datang. Dan yang ketiga itu bertanggung jawab yaitu harus dengan cara selektif artinya kita itu harus memilih, menggunakan sumber daya alam dengan betul-betul untuk kepentingan kehidupan berikutnya. Kedua kita harus tetap menjaga kelestarian lingkuangan agar tidak punah dan rusak, ketiga memperbarui yang dimana apabila kita melakukan suatu kerusakan maka kita harus memperbaruinya kembali dengan cara penghijaun dan sebagainya . Motivasi masyarakat pesisir dalam mengolah sumber daya alam agar tetap terjaga kearifan lokal yang ada yaitu agar tetap terjaga persaudaraan serta tidak putusnya silaturahim yang telah terjaling selama ini.

Optimizing MSME Revenue Through Digital Marketing in Perk. Bukit Lawang Village Enika Diana Batubara; Azulaidin A; Yenni Ramadhani Harahap; Sariyanto S; Syaharman S; Nursidin N
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2026): January
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18491016

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The existence of MSMEs contributes to regional economic development, particularly in efforts to encourage an increase in per capita income and income distribution in local areas. One of the most fundamental problems faced by MSMEs is their relatively low productivity, which is caused by the low quality of human resources, especially in the areas of management, organization, mastery of technology, and marketing, as well as the relatively low level of entrepreneurial competence compared to large enterprises. Digital marketing is the application of digital technology in marketing activities and the development or adjustment of marketing strategies by companies. The main focus of continuous efforts to improve individuals’ quality of life is the income generated by MSMEs in Indonesia, particularly in Perk. Bukit Lawang. The problems faced by MSMEs in Perk. Bukit Lawang include the low percentage of businesses utilizing digital marketing, which has not kept pace with the rapid development of the internet, and the lack of necessary skills among some MSME actors to implement digital marketing. Based on these issues, the purpose of this community service activity is to examine how digital marketing helps increase MSME sales revenue in Perk. Bukit Lawang, how digital applications are utilized to advertise products in an effort to increase MSME income, and how digital marketing affects overall sales revenue in Perk. Bukit Lawang.

Optimizing MSME Revenue Through Digital Marketing in Perk. Bukit Lawang Village Enika Diana Batubara; Azulaidin A; Yenni Ramadhani Harahap; Sariyanto S; Syaharman S; Nursidin N
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2026): January
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18491016

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The existence of MSMEs contributes to regional economic development, particularly in efforts to encourage an increase in per capita income and income distribution in local areas. One of the most fundamental problems faced by MSMEs is their relatively low productivity, which is caused by the low quality of human resources, especially in the areas of management, organization, mastery of technology, and marketing, as well as the relatively low level of entrepreneurial competence compared to large enterprises. Digital marketing is the application of digital technology in marketing activities and the development or adjustment of marketing strategies by companies. The main focus of continuous efforts to improve individuals’ quality of life is the income generated by MSMEs in Indonesia, particularly in Perk. Bukit Lawang. The problems faced by MSMEs in Perk. Bukit Lawang include the low percentage of businesses utilizing digital marketing, which has not kept pace with the rapid development of the internet, and the lack of necessary skills among some MSME actors to implement digital marketing. Based on these issues, the purpose of this community service activity is to examine how digital marketing helps increase MSME sales revenue in Perk. Bukit Lawang, how digital applications are utilized to advertise products in an effort to increase MSME income, and how digital marketing affects overall sales revenue in Perk. Bukit Lawang.

Efektivitas Rancangan 90 Hari Gratitude Journaling Terhadap Psychological Well-being dan Workplace Well-being Pada Dosen T. M. Adriansyah; T. Elfira Rahmayati; Siti Annisa Rizki; Enika Diana Batubara; Yenni Ramadhani Harahap
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 3 (2026): Journal of Education, Humaniora and Social Sciences (JEHSS), Februari
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i3.2955

This study aims to determine the effectiveness of a 90-day gratitute journaling on psychological well-being and workplace well-being among lecturers in Medan. The study used a pre-experimental One-group pretest-posttest design with a gratitude journaling treatment for 90 days. Psychological well-being was measured using the PERMA Profiler instrument and workplace well-being through a workplace well-being questionnaire developed by Hyett & Parker. The study population was private lecturers in Medan. Sampling was conducted using nonprobability with criteria of being 33–56 years old, having worked for more than 2 years, having moderate stress levels, and being willing to participate in a 90-day gratitude writing training. The study sample consisted of 30 people. The study was analyzed quantitatively using paired tests and effectiveness tests (NGain scores). The results obtained a sig value of 0.003 for psychological well-being and 0.000 for workplace well-being, which means it is smaller than 0.05, indicating a difference in the values of psychological well-being and workplace well-being before and after the 90-day Gratitute journaling. Based on the average value of the pre-test and post-test, it shows that the research hypothesis is accepted, namely that there is a difference in the value of psychological well-being and well-being in the workplace before and after the 90-day gratitude journaling method was given to lecturers, but the results of measuring the effectiveness of the treatment showed a g value <0.3, which means it has low effectiveness.

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