Article Per Year (5 Year)
p-Index From 2021 - 2026
2.696
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL ILMIAH SIMANTEK Jurnal Suluh Pendidikan Jurnal Ilmiah METADATA Economics and Digital Business Review Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Golden Ratio of Data in Summary Journal of Management, Economic, and Accounting
SOPHIA MOLINDA KAKISINA
UNIVERSITAS NIAS
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
ANALYSIS OF RESPONSIBILITY FACTORS IN THE IMPLEMENTATION OF SOCIAL ASSISTANCE PROGRAMS IN THE SOCIAL SERVICES OF GUNUNGSITOLI CITY Yulexna Mendrofa; Eliagus Telaumbanua; Syah Abadi Mendrofa; Sophia Molinda Kakisina
Jurnal Ilmiah METADATA Vol. 8 No. 2 (2026): Edition May 2026
Publisher : LPPM YPITI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47652/metadata.v8i2.1013

Abstract

This study aims to analyze employee responsiveness in the implementation of the National Health Insurance Contribution Assistance Recipient (PBI JKN) program during the Integrated Social Welfare Data (DTKS) verification process at the Gunungsitoli City Social Service. The research focuses on factors influencing employee responsiveness and efforts made to overcome technical service constraints. The study uses a qualitative descriptive approach with data collection techniques through observation, in-depth interviews, and documentation. Research informants consisted of leaders and employees directly involved in the issuance of PBI JKN reactivation certificates. The research results indicate that employee responsiveness in providing JKN PBI services is not yet optimal, primarily due to limited human resource quality, unstable internet networks, limited facilities and infrastructure, and the complexity of the bureaucratic structure. On the other hand, internal communication, leadership, and employee commitment are supporting factors in accelerating the service process. Efforts to address technical challenges include coordination between employees, maximizing the use of information technology, and providing assistance to the community during the DTKS verification process. This study concludes that increasing employee responsiveness requires strengthening human resource capacity, improving technological infrastructure, and simplifying bureaucratic procedures. These findings are expected to provide evaluation material for local governments in improving the quality of public services, particularly in the implementation of social assistance programs.
Peningkatan Kesadaran Kewirausahaan Melalui Edukasi Manajemen Sumber Daya Manusia dan Operasional Sebagai Upaya Mendorong Tumbuhnya UMKM di Desa Lolofaoso Kecamatan Hiliserangkai Kabupaten Nias Fakta Solala Zebua; Sophia Molinda Kakisina; Pewarni Mendrofa; Gusti Mardalena Putri Lase; Yurisman Waruwu; Septerina Putri Zebua; Damai Berkat Mendrofa; Herniwati Zalukhu; Mentallisman Halawa; Wenita Dohona; Kriston Nofamati Harefa; Oktavianus Waruwu; Paulus Putera Exsodus Harefa; Dominikus Darman Zebua
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 5 No 1 (2026): Juli 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v5i1.1316

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk meningkatkan kesadaran kewirausahaan masyarakat Desa Lolofaoso Kecamatan Hiliserangkai melalui edukasi manajemen sumber daya manusia dan manajemen operasional sebagai upaya mendorong tumbuhnya UMKM lokal. Desa Lolofaoso Kecamatan Hiliserangkai memiliki potensi hasil pertanian dan tanaman herbal yang cukup besar, seperti jahe, kunyit, kapulaga, pisang, dan komoditas lain yang selama ini masih banyak dijual dalam bentuk mentah. Kondisi tersebut membuat nilai jual hasil desa belum optimal. Melalui kegiatan ini, masyarakat diberi pemahaman bahwa potensi lokal dapat diolah menjadi produk bernilai tambah, seperti minuman herbal, serbuk rempah, dan keripik pisang. Kegiatan dilakukan melalui pembukaan, pemaparan materi, diskusi, sesi tanya jawab, dan foto bersama. Hasil kegiatan menunjukkan bahwa peserta mulai memahami bahwa usaha kecil dapat berkembang jika dikelola dengan baik, terutama melalui pembagian tugas, pengaturan proses produksi, dan kerja sama kelompok. Kegiatan ini juga menumbuhkan minat masyarakat untuk melihat hasil bumi sebagai sumber peluang usaha, bukan hanya sebagai bahan jualan mentah. Dengan demikian, edukasi kewirausahaan berbasis potensi desa menjadi langkah awal yang penting untuk membangun UMKM yang mandiri, sederhana, dan berkelanjutan.
Implementation Of EMKM SAK In Inventory Recording At ASHER Pharmacy In Fodo Village, South Gunungsitoli District Wan Riang Zega; Sophia Molinda Kakisina; Noviza Asni Waruwu; Fakta Solala Zebua
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9399

Abstract

This study aims to analyze the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in inventory recording at Asher Pharmacy in Fodo Village, Gunungsitoli South District. SAK EMKM is an accounting standard designed to facilitate small and medium-sized entities in preparing relevant, reliable, and compliant financial statements in accordance with accounting principles applicable in Indonesia. Inventory, as one of the significant current assets in a pharmacy business, requires accurate recording to support managerial decision-making and the preparation of accurate financial statements. This study used a qualitative descriptive method with a case study approach, in which data were obtained through interviews, observations, and documentation of the inventory recording process at Asher Pharmacy. The analysis was conducted by comparing the inventory recording practices applied with the provisions of SAK EMKM, including recognition, measurement, and presentation. The results of the study indicate that inventory recording at Apotek Asher has been carried out systematically, but there are several aspects that are not yet fully in accordance with SAK EMKM, particularly in terms of inventory valuation and disclosure in financial statements. The researcher recommends that Apotek Asher adjust its recording procedures in accordance with standards to improve the reliability of financial information and support more effective business management.
Implementation Of Accrual-Based Accounting System At Gomo Sub-District Office, Gomo District, South Nias Regency Titus Desman Hia; Dedi Irawan Zebua; Serniati Zebua; Sophia Molinda Kakisina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9478

Abstract

This study aims to examine the implementation of the accrual-based accounting system at the Gomo Sub-District Office and to identify the challenges encountered in its application. A descriptive qualitative method was employed, with data obtained through interviews, observations, and documentation.The results show that the accrual-based accounting implementation has complied with Government Regulation No. 71 of 2010, and the financial reports produced meet the criteria of relevance, reliability, comparability, and understandability. However, challenges such as limited human resources, lack of training, and inadequate supporting facilities remain.In general, the implementation is satisfactory but still requires strengthening staff capacity and optimizing financial information systems to achieve more transparent, accountable, and useful financial reporting for decision-making.
Analysis Of Raw Material Inventory Forecasting Using The Time Series Method At UD. Tunas Baru, Gunungsitoli City Perubahan Waruwu; Sophia Molinda Kakisina; Jeliswan Berkat Iman Jaya Gea; Robin Markus Putra Waruwu
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1142

Abstract

This study aims to analyze the application of the time series method using the Moving Average approach to forecast raw material requirements at UD. Tunas Baru, Gunungsitoli City. The company has traditionally managed its inventory without a systematic calculation basis, resulting in fluctuating purchases and usage that cause overstock and shortages. This research employed a descriptive quantitative method using data on wood board purchases and usage from January to December 2024.The results show that the Moving Average (3-period) method provides a general overview of raw material demand trends, although it remains less accurate in capturing sharp fluctuations. The Mean Squared Error (MSE) value was 27,338 (sheets²), indicating a relatively high deviation between actual and forecasted values.These findings suggest that time series-based forecasting can serve as a preliminary foundation for raw material planning at UD. Tunas Baru. Applying an appropriate forecasting method can help the company minimize inventory imbalance risks and improve production efficiency. It is recommended that the company implement a data-based inventory management system and consider more adaptive forecasting methods such as Weighted Moving Average or Exponential Smoothing.
ADJUSTMENT OF TER RATES FOR INCOME TAX ARTICLE 21 FOR CORPORATE TAXPAYERS IN CV. KIRANA CAHAYA SEJAHTERA GUNUNGSITOLI Fonahia Ndruru; Sophia Molinda Kakisina
Jurnal Suluh Pendidikan Vol 14 No 1 (2026): Maret 2026
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jsp.v14i1.2501

Abstract

This study aims to establish the calculation, withholding, and reporting system for CV employees as per Article 21 of the ITC. Kirana Cahaya Sejahtera aims to resolve existing employee calculation, withholding, and reporting system issues under Article 21 of the Income Tax Code. This study utilised a saturated sampling technique with a population and sample size of 12 individuals. The researcher used a descriptive research methodology. The data collection methods comprised observation, interviews, and documentation. The collected data were analysed using qualitative descriptive techniques and deductive and inductive methods. The study results indicate the calculation of Income Tax Article 21 payable on Rendi's income for 2024, excluding the most recent tax period, as follows: Calculation of Income Tax Article 21 for each tax period. September = Rp 15,500,000 7% = Rp 1,085,000, October = Rp 15,500,000 7% = Rp 1,085,000, November = Rp 15,500,000 7% = Rp 1,085,000, and December = Rp 15,500,000. The total gross income is Rp 62,000,000 and the tax due under Article 21 is Rp 3,255,000. Determine income tax liability under Article 21 for the most recent tax period, which ended in December. Gross annual income is Rp 62,000,000.00. Annual office expenses deductions: 5% of Rp 62,000,000.00, with a maximum of 4 times Rp500,000.00, totalling Rp2,000,000.00. The pension contribution is 4 times Rp100,000.00, which equals Rp400,000.00. The total of Rp2,400,000.00 signifies the system's calculation, deposit, and reporting of Article 21 Income Tax for employees at CV. Kirana Cahaya Sejahtera is satisfactory. The company has been unable to deduct Article 21 Income Tax in accordance with the Tax Law. Overtime pay, as per Law No. 58 of 2023, is a component that boosts gross income. A discrepancy arises in the underpayment of Article 21 Income Tax withheld by the company and the researcher due to this consideration.
Pengaruh Persaingan Harga Terhadap Penjualan Barang Mainan di Toko Selyn Toys Berlianty Telaumbanua; Maria Magdalena Bate'e; Tiarni Duha; Sophia Molinda Kakisina
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persaingan harga terhadap penjualan barang mainan di Toko Selyn Toys serta seberapa besar pengaruhnya. Metode penelitian yang digunakan adalah kuantitatif dengan penyebaran kuesioner kepada 83 responden, dan data dianalisis menggunakan IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa persaingan harga berpengaruh positif dan signifikan terhadap penjualan, dibuktikan dengan persamaan regresi Y = 25,174 + 0,343X. Nilai t-hitung (6,028) > t-tabel (1,989) dengan signifikansi 0,000 < 0,05, yang berarti Ha diterima dan Ho ditolak. Nilai koefisien determinasi (R²) sebesar 0,410 menunjukkan bahwa 41% variasi penjualan dipengaruhi oleh persaingan harga, sedangkan 59% dipengaruhi oleh faktor lain. Nilai koefisien korelasi (0,556) menunjukkan hubungan positif dengan kekuatan sedang. Dengan demikian, semakin kompetitif harga yang diterapkan, semakin tinggi penjualan Toko Selyn Toys.
Adjustment Of TER Rates For Income Tax Article 21 For Corporate Taxpayers In CV. Kirana Cahaya Sejahtera Gunungsitoli Fonahia Ndruru; Sophia Molinda Kakisina
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10163

Abstract

This study aims to determine the calculation, withholding, and reporting system for Article 21 Income Tax for Employees at CV. Kirana Cahaya Sejahtera and to find solutions to existing problems related to the calculation, withholding, and reporting system for Article 21 Income Tax for Employees. In conducting this study, the researcher used a descriptive research method. Data collection techniques used were observation, interviews, and documentation. The collected data were analyzed using qualitative descriptive analysis techniques and deductive and inductive methods. The results of the study indicate that CV. Kirana Cahaya Sejahtera's system for calculating, depositing, and reporting Article 21 Income Tax for employees is quite good and adequate. However, the company has not been able to withhold Article 21 Income Tax in accordance with the Tax Law. Furthermore, the system for calculating Article 21 Income Tax for permanent employees does not match the calculated Article 21 Income Tax payable according to CV. Kirana Cahaya Sejahtera and the calculated Article 21 Income Tax payable according to the researcher, referring to Government Law No. 58 of 2023. This is because overtime pay given every month to employees is not included as an addition to gross income, because according to the company, what is included as an addition to gross income is only income that is regularly received in the same period (in this case every month), also in the same amount (in this case basic salary and attendance money). What should be correct according to Law No. 58 of 2023, overtime pay is one of the components that increase gross income. It is because of these considerations that there is a difference in underpayment between Article 21 Income Tax that has been deducted by the company and the researcher.
Co-Authors Aferiaman Telaumbanua Agus Ringanto Zai Berlianty Telaumbanua Damai Berkat Mendrofa Dedi Irawan Zebua Dominikus Darman Zebua Eliagus Telaumbanua EPILINUS HULU Evirniat Gulo Fakta Solala Zebua Fonahia Ndruru Gusti Mardalena Putri Lase Harefa, Yearning Heniwati Gulo Herniwati Zalukhu Idarni Harefa Iman Exaudi Laoli Jeliswan Berkat Iman Jaya Gea Kasiaman Waruwu Kriston Nofamati Harefa Maria Magdalena Bate Maria Magdalena Batee MARIA MAGDALENA BATE’E Martha Surya Dinata Mendrofa Mentallisman Halawa Noviza Asni Waruwu Oktaf Bri Selamat Lase Oktavianus Waruwu Parta Junius Zebua Paulus Putera Exsodus Harefa Perlindungan Faebuadodo Hulu Perubahan Waruwu Pewarni Mendrofa Rahmaddin Telaumbanua Robin Markus Putra Waruwu Septerina Putri Zebua Serniati Zebua Setiaman Halawa Syah Abadi Mendrofa Tiarni Duha Titus Desman Hia Tobat Hati Halawa Wan Riang Zega Wenita Dohona Yulexna Mendrofa YUPITER MENDROFA Yurisman Waruwu Yuterlin Zalukhu