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Warsani Purnama Sari
Universitas Medan Area
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Pemanfaatan Sistem E-Budgeting dalam Mitigasi Dampak Inflasi Pada APBD (Pemerintah Kota Medan) Sari, Wardhani Indah; Fariski, Aditya; Az-zahri, Imam Syahroji; Sukani, M.Aziiz; Sari, Warsani Purnama; Prayudi, Ahmad
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i2.2784

Abstract

Inflation is one of the challenges of the economy that has a significant impact on the management of the Regional Budget, including in Medan City. The weakening of people's purchasing power and private fiscal capacity often occurs due to the increase in the price of goods and services. This impact not only leads to regional fiscal accounting, but also to infrastructure development and public services. This study aims to analyze the role of the e-Budgeting system as a tool to mitigate the impact of inflation on the Medan City Regional Budget. The analysis framework uses a quantitative approach with literature study techniques and policy analysis. The results of the study show that e-Budgeting is very effective in increasing the efficiency of budget planning, the accuracy of fund allocation and transparency of regional financial management. This e-Budgeting system will allow the government to make adjustments to priority programs affected by inflation, such as the provision of social assistance and the implementation of infrastructure development. However, its implementation in Medan has been hampered by technical incompetence and the capacity of the apparatus. Therefore, this study recommends strengthening the integration of e-Budgeting with the regional planning system and increasing training for the apparatus to maximize its role in fiscal stabilization. These findings contribute to the literature on regional financial governance and adaptive policies to macroeconomic dynamics.
PENGARUH FRAUD TRIANGLE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA (BEI)TAHUN 2021-2023 Sitanggang, Kristin Ayu Putri; Pane, Aditya Amanda; Sari, Warsani Purnama
Investama : Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2025): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v11i2.2479

Abstract

This study aims to determine the effect of the fraud triangle consisting of pressure, opportunity, and rationalization on earnings management practices in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The type of research used is quantitative research with an associative approach. This study uses an approach with a purposive sampling technique on 23 companies that meet the criteria, resulting in a total of 69 observations over three years. The results of the study indicate that pressure and opportunity have a positive and significant effect on earnings management, while rationalization does not have a significant effect on pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period.
Optimalisasi Limbah Kayu Sungai untuk Kesejahteraan Masyarakat di Desa Wisata Tangkahan Sari, Warsani Purnama; Prayudi, Ahmad; Siregar, Nina Siti Salmaniah; Rosalina, Dhian; Sari, Wardhani Indah; Yusnaini, Yusnaini
Pelita Masyarakat Vol. 7 No. 1 (2025): Pelita Masyarakat September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v7i1.15427

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan pemanfaatan limbah kayu Sungai Batang Serangan sebagai bahan baku alternatif dalam produksi kerajinan masyarakat Desa Sei Serdang, kawasan Ekowisata Tangkahan. Permasalahan mitra meliputi rendahnya pemanfaatan limbah kayu, belum adanya teknik pengawetan kayu yang memadai, serta kurangnya pemahaman digitalisasi pemasaran. Metode pelaksanaan terdiri dari sosialisasi, pelatihan produksi dan pengawetan kayu dengan teknik perendaman dingin, pelatihan pembuatan cinderamata, pelatihan konten pemasaran digital melalui YouTube, serta pendampingan dan evaluasi. Hasil kegiatan menunjukkan bahwa 60% produksi peserta berhasil menggunakan bahan limbah kayu, dan biaya produksi dapat ditekan hingga 26,67%. Mitra juga mampu menyusun SOP pengawetan kayu serta menghasilkan konten pemasaran video secara mandiri. Program ini tidak hanya berdampak pada efisiensi produksi dan peningkatan daya saing produk, tetapi juga turut mendukung pelestarian lingkungan sungai. Kegiatan ini merekomendasikan penguatan lanjutan dalam aspek manajemen usaha dan pemasaran digital berbasis e-commerce agar produk limbah kayu dapat dikembangkan sebagai unggulan Desa Wisata Tangkahan.
Psychological well-being as a driver of MSMEs performance: Insights from Tangkahan ecotourism Prayudi, Ahmad; Pratiwi, Henny; Aulia, Muhammad Reza; Sari, Warsani Purnama; Syauqi, Teuku Muhammad; Fuqara, Fantashir Awwal; Yuhendra, Alfis
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.3337

Abstract

Purpose: This study aims to explore the relationship between job satisfaction, mental health, motivation, stress management, and performance of MSME actors engaged in the Tangkahan ecotourism sector. The main focus of this study is to understand what psychological factors and working conditions contribute the most to improving the performance of MSMEs in the sector. Methodology/approach: This study involved 117 MSME participants from university and government training programs. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) and supported by field observations to validate and strengthen the obtained quantitative finding. Results/findings: The study found that job satisfaction and mental health positively and significantly affect MSME performance, while motivation shows no significant impact. Psychological conditions and work environment play greater roles. Stress management indirectly enhances performance by improving mental health, despite its insignificant direct effect on performance. Conclusion: This study concludes that psychological well-being and job satisfaction are key factors in improving the performance of MSME actors in the ecotourism sector. Therefore, it is important for stakeholders to create a mentally supportive work environment and implement effective stress management strategies to optimize the productivity of MSMEs. Limitations: This study has limitations in the geographical scope and characteristics of the respondents, which only includes MSME actors in the Tangkahan ecotourism area. Therefore, the results of this study cannot be generalized to other MSME regions or sectors. Contribution: This study contributes to MSME empowerment policy by emphasizing mental health and job satisfaction improvement. The findings guide universities, governments, and institutions in designing effective interventions to enhance MSME actors’ productivity and overall performance.
Inovasi Limbah Kayu Sungai Batang Serangan Untuk Meningkatkan Kesejaahteraan Masyarakat Desa Sei Serdang Prayudi, Ahmad; Siregar, Nina Siti Salmaniah; Rambe, Yunita Safitri; Yusnini, Yusnini; Sari, Warsani Purnama; Rosalina, Dhian
Pelita Masyarakat Vol. 6 No. 1 (2024): Pelita Masyarakat, September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v6i1.12878

Abstract

Sei Serdang Village, located in the Tangkahan Ecotourism area, is part of the Gunung Leuser National Park, a popular tourist destination. However, the Batang Serangan River, which runs through the village, poses a significant problem because its banks are filled with broken wood debris, creating a risk of flash floods. To address this, a program was initiated to train local souvenir and furniture craftsmen in Sei Serdang to manage the wood waste from the river. Through this waste management effort, production costs can be reduced, the river can be cleaned of wood debris, and the community's welfare can improve. The program employed a participatory approach, combining lectures, discussions, training, and monitoring. The stages included observation, wood waste design training, preservation, production, finishing, and final evaluation. Based on the evaluations, the craftsmen's understanding of wood waste management increased by 40%, business potential awareness by 10%, and river conservation awareness by 15%. Twenty out of forty participants successfully created innovative craft and furniture designs, while twenty-five participants utilized wood waste as production materials. Additionally, the use of wood waste led to production cost savings of up to 26.67% for souvenirs and 25% for more complex furniture items.
Pengaruh Financial Distress, Debt Covenant terhadap Konservatisme Akuntansi di Perusahaan Jasa Sub Sektor Komputer dan Layanan yang Terdaftar di BEI pada Tahun 2019 - 2022 Sitanggang, Velya; Rahman, Fauziah; Sari, Warsani Purnama
Indonesian Research Journal on Education Vol. 5 No. 2 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i2.2267

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh financial distress dan debt covenant terhadap konservatisme akuntansi di perusahaan jasa sub sektor komputer dan layanan yang terdaftar di bei pada tahun 2019 - 2022. Desain penelitian yang digunakan adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 15 Perusahaan jasa subsektor komputer dan layanan yang terdaftar di BEI pada tahun 2019 – 2022 dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling, sehingga sampel penelitian berjumlah 14 Perusahaan jasa subsektor komputer dan layanan yang terdaftar di BEI pada tahun 2019 – 2022. Dalam penelitian ini jenis data yang digunakan yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini diperoleh dari website Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS.25. Berdasarkan hasil uji t yang telah dilakukan, dapat disimpulkan bahwa Financial distress berpengaruh positif dan signifikan terhadap Konservatisme Akuntansi, Debt Covenant. Berdasarkan hasil pengujian uji F disimpulkan bahwa Financial distress dan Debt covenant berpengaruh secara simultan terhadap Konservatisme Akuntansi pada perusahaan jasa sub sektor komputer dan layanan yang terdaftar di bei pada tahun 2019 - 2022.
Pengaruh Whistleblowing System dan Efektivitas Pengendalian Internal terhadap Pencegahan Kecurangan pada BKKBN Sumut Sukry, Mlahmuddin; Sari, Warsani Purnama
Economics, Business and Management Science Journal Vol 4, No 2 (2024): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v4i2.214

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Whistleblowing System dan Efektifitas Pengendalian Internal padaBadan Kependudukan Dan Keluarga Berencana Sumatera Utara. Populasi dalam penelitian ini adalah 78 Pegawai, di antara nya asn golongan II dana III yang berhubungan langsung dengan penelitian ini. Penelitian ini menggunakan dengan Teknik Sampling Jenuh. Hasil uji T pada variabel Whistleblowing System(X1) menunjukkan bahwa Whistleblowing System berpengaruh positif dan Siginifikan, Hasil uji T pada variabel Efektivitas pengendalian internal(X2) menunjukkan bahwa efektivitas pengendalian internal berpengaruh positif dan Siginifikan. Berdasarkan hasil uji statistik F yang menunjukkan bahwa whistleblowing system dan efektivitas pengendalian internal berpengaruh positif dan signifikan terhadap pencegahan kecurangan.
Pengaruh Balance Scorecard Terhadap Sistem Pengukuran Kinerja Pada PT Rubberhocklie Medan Parlindungan, Herison; Sari, Warsani Purnama
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 4 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), May
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i4.2691

Abstract

This study aims to determine the effect of Balance Scorecard on the performance of PT. Rubber Hock Lie. The financial statements used in this study are balance sheet and income statement for 10 years (quarterly). There is 1 indicator for each perspective. Data processing using Spss version 26. The results obtained are a financial perspective, a consumer perspective and a internal business process perspective that positively affect PT Rubber Hock Lie company performance. However, the results show that the growth and learning perspective negatively affects PT Rubber Hock Lie company performance. The benefit of this research for science is that the use of each assessment perspective in balance scorecard analysis cannot be separated from each other so that cooperation between several fields of science is needed in the implementation of research.
Pengaruh Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Perusahaan Perbankan Yang Terdaftar Di BEI 2015-2019 Samosir, Hotris; Siregar, Retnawati; Sari, Warsani Purnama
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1208.796 KB) | DOI: 10.31289/jbi.v1i1.1062

Abstract

Abstract This study aims to determine partially and simultaneously the effect of CAR (X1), NPL (X2), NPM (X3), ROA (X4), and LDR (X5) on profit growth (Y). This type of research is associative. The population in this study were all banking companies listed on the Indonesia Stock Exchange as many as 43 banking companies and the samples in this study were 10 banking companies. The criteria for the companies that are sampled in this study are companies that publish financial statements for 5 years, namely the 2015- 2019 period and have been audited. The type of data used in this research in quantitative data. Sources of data used in this study is secondary data. The data collection technique used by the researcher is documentation. This study use multiple analysis tehcniques with the help of SPSS. The result of the test can be seen that the partial test on the variabel CAR, NPL, LDR has a significant positive effect on profit growth, while the NPM, and ROA variables have no effect on profit growth. Based on the simultaneous F test that all variabels X namely CAR, NPL, NPM, ROA, LDR simultaneously have a significant positive effect on profit growth and can be seen from the adjusted R Square value obtained by 95%.slotvm777ladang78 slot loginladang78 slot loginladang78 loginladang78 slot loginladang78Ladang78Ladang78Jawa88Jawa88Royal88ladang78Jawa88Jawa88
Co-Authors Aditya Amanda Pane Ahmad Prayudi Ahmad Prayudi Alfifto Alfriado Leonard Noprian Dolok Saribu Alfriado Leonard Noprian Dolok Saribu Alfriado Leonard Noprian Dolok Saribu Dolok Saribu Ali Usman Siregar Az-zahri, Imam Syahroji Benny Jh Pardede Bizlanie, Tizka Desy Astrid Anindya Dhian Rosalina, Dhian Dinda Fadillah Eky Ermal Muttaqin Fajar Mulia Fariski, Aditya Fauziah Rahman Fuqara, Fantashir Awwal Henny Pratiwi Henny Pratiwi, Henny Isnaniah Laili Isnaniah Laili Khatmi Safitri Isnaniah LKS Isrul Pati Sianturi Laili KS, Isnaniah Laili, Isnainiah Linda Lores Lores, Linda Meutia Larasati Muhammad Febri Adiaksal Muhammad Reza Aulia Muhammad Yamin Siregar Nadra Ideyani Vita Nina Siti Salmaniah Siregar Pandapotan Ritonga Parlindungan, Herison Putri Khairani Ramadani, Mawaddah Ramayu Vanviora Rambe, Yunita Safitri Rana Fathinah Ananda Retnawati Siregar Sahara, Israna Samosir, Hotris Sari Bulan Tambunan Sari, Wardhani Indah Saribulan Tambunan Sirait, Devi Ayu Putri Siregar, Retnawati Sitanggang, Kristin Ayu Putri Sitanggang, Velya Sri Devi Sucitra Dewi Sukani, M.Aziiz Sukry, Mlahmuddin Syauqi, Teuku Muhammad Tarigan, Naufal Detra Utoyo Teddi Pribadi Thezar Fiqih Hidayat Hasibuan Utami, Tasya Utari, Eva Tri Wardhani Indah Sari Yuhendra, Alfis Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnini, Yusnini