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All Journal Jurnal Akuntansi dan Pajak International Journal of Public Budgeting, Accounting and Finance Jurnal Ilmiah Edunomika (JIE) Madaniya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekuilnomi Jurnal Pengabdian Kepada Masyarakat Patikala International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Akuntansi'45 EKONOMIKA45 Jurnal Pengabdian Masyarakat Indonesia (JPMI) Safari : Jurnal Pengabdian Masyarakat Indonesia International Journal of Economics and Management Research Jurnal Mutiara Ilmu Akuntansi Jurnal Nusantara Berbakti Jurnal Pelayanan Hubungan Masyarakat Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi dan Pembangunan Indonesia Krigan: Journal of Management and Sharia Business International Journal of Business, Economics & Financial Studies Perwira Journal of Economics and Business (PJEB) Jurnal Ekonomi, Akuntansi dan Perpajakan Kajian Ekonomi dan Akuntansi Terapan Jurnal Pelayanan Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Accounting Progress Economic Development Progress Jurnal Akuntansi Pajak dan Manajemen International Journal of Economics and Management Research Jurnal Pengabdian Masyarakat Indonesia
Rika Surianto Zalukhu
Sekolah Tinggi Ilmu Ekonomi Bina Karya
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Convergence of regional GDP per capita among the big islands in Indonesia Murbanto Sinaga; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232728

Abstract

Pengaruh PAD, dana perimbangan, dan efisiensi pengelolaan keuangan daerah terhadap pertumbuhan ekonomi kabupaten/kota di kepulauan Nias: mediasi belanja modal Murbanto Sinaga; Rika Surianto Zalukhu; Daniel Collyn; Rapat Piter Sony Hutauruk
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232729

Abstract

Selama beberapa tahun terakhir, pertumbuhan ekonomi kabupaten/kota di Kepulauan Nias semakin melambat. Oleh karena itu, penelitian ini bertujuan untuk menganalisis lebih dalam pengaruh PAD, dana perimbangan dan efisiensi pengelolaan keuangan daerah terhadap pertumbuhan ekonomi kabupaten/kota di Kepulauan Nias, baik pengaruh langsung maupun tidak langsung melalui belanja modal. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian dilakukan pada seluruh kabupaten/kota di Kepulauan Nias dan menggunakan data sekunder. Data diperoleh secara online pada laman DJKP Kementerian Keuangan dan BPS Provinsi Sumatera Utara dengan periode observasi dari tahun 2011-2019. Metode analisis data menggunakan metode analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa PAD berpengaruh positif tidak signifikan terhadap belanja modal. Dana perimbangan dan efisiensi pengelolaan keuangan daerah secara parsial berpengaruh positif dan signifikan terhadap belanja modal. Dana perimbangan dan efisiensi pengelolaan keuangan daerah secara parsial berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi. Sedangkan PAD dan belanja modal secara parsial berpengaruh positif tapi tidak signifikan terhadap pertumbuhan ekonomi. Selanjutnya, belanja modal ditemukan mampu memediasi pengaruh dana perimbangan terhadap pertumbuhan ekonomi. Belanja modal juga mampu memediasi pengaruh efisiensi pengelolaan keuangan daerah terhadap pertumbuhan ekonomi. Akan tetapi, disisi lain belanja modal tidak memediasi pengaruh PAD terhadap pertumbuhan ekonomi. Penelitian ini berimplikasi pada perumusan kebijakan peningkatan PAD, penentuan alokasi belanja modal dan peningkatan pertumbuhan ekonomi di Kepulauan Nias.
Pengaruh Pendidikan, Pendapatan Per Kapita Dan Pengangguran Terhadap Kemiskinan Di Kepulauan Nias Murbanto Sinaga; Sri Winda Hardiyanti Damanik; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn
Jurnal Ekuilnomi Vol. 5 No. 1 (2023): Ekuilnomi Vol 5(1) Mei 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a4tg4s88

Abstract

Tingkat kemiskinan di Kepulauan Nias masih sangat tinggi. Oleh karena itu, penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh pendidikan, pendapatan per kapita dan pengangguran terhadap kemiskinan di Kepulauan Nias. Penelitian dilakukan pada lima kabupaten/kota di Kepulauan Nias, yaitu kabupaten Nias, kabupaten Nias Selatan, kabupaten Nias Utara, kabupaten Nias Barat dan kota Gunungsitoli. Penelitian ini menggunakan data panel (pool data) yang diakses secara online pada laman Badan Pusat Statistik Provinsi Sumatera Utara. Metode analisis data menggunakan metode analisis regresi data panel dengan pendekatan Random Effects Model (REM). Hasil analisis menunjukkan bahwa pendidikan berpengaruh negatif tidak signifikan terhadap kemiskinan di Kepulauan Nias. Selanjutnya, pendapatan per kapita berpengaruh negatif signifikan terhadap kemiskinan di Kepulauan Nias. Sedangkan pengangguran berpengaruh positif signifikan terhadap kemiskinan di Kepulauan Nias. Pengujian simultan menunjukkan bahwa pendidikan, pendapatan per kapita dan pengangguran secara simultan berpengaruh signifikan terhadap kemiskinan di Kepulauan Nias
Analisis Faktor - Faktor Yang Mempengaruhi Kebijakan Penetapan Besaran Upah Minimum Kota (Umk) Di Kota Pematangsiantar Daniel Collyn Damanik; Rika Surianto Zalukhu
Jurnal Ekuilnomi Vol. 3 No. 1 (2021): Ekuilnomi Vol 3(1) Mei 2021
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/asqatz39

Abstract

Proses penetapan nilai acuan upah minimum yang berlaku di Indonesia dilaksanakan dengan proses panjang. Diawali Dewan Pengupahan Daerah (DPD) tingkat kabupaten/kota yang berisi perwakilan dari birokrat/pemerintah, akademisi, buruh dan pengusaha melakukan rapat. Kemudian membentuk tim survei dan menjadwalkan untuk turun lapangan untuk mencari informasi sejumlah barang atau kebutuhan yang diperlukan pekerja lengkap dengan harga berlaku. Setelah survei lapangan dari sejumlah titik identifikasi yang ditentukan maka didapatlah angka Kebutuhan Hidup Layak (KHL) Tujuan Penelitian untuk mengetahui pengaruh Tingkat Partisipasi Angkatan Kerja (TPAK) terhadap penetapan Upah Minimum di Pematangsiantar dan untuk mengetahui Inflasi, PDRB, TPAK, dan IPM secara bersama - sama berpengaruh signifikan terhadap Upah Minimum di Kota Pematangsiantar. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang terbentuk dalam runtun waktu (timeseries). Data yang digunakan meliputi: Produk Domestik Regional Bruto (PDRB), Tingkat Inflasi, Tingkat Partispasi Angkatan Kerja, Indeks Pembangunan Manusia dan Pengeluaran Per kapita dari tahun 2004 – 2018 dipematangsiantar, yang diperoleh dari Badan Pusat Statistik (BPS). Pengaruh PDRB, Inflasi, TPAK, Pengeluaran per kapita, dan IPM terhadap Upah Minimum Kota Pematangsiantar berpengaruh terhadap Upah Minimum Kota Pematangsiantar. Hal ini dibuktikan dengan hasil statistik Fhitung atau simultan. Bahwa variabel bebas yaitu PDRB, Inflasi, Pengeluaran Perkapita, TPAK, dan IPM secara simultan berpengaruh dan signifikan terhadap variabel terikat yaitu Upah Minimum Kota Pematangsiantar
SOSIALISASI MANAJEMEN POLA TANAM DAN PENGELOLAAN KEUANGAN BAGI PETANI MILENIAL BINAAN HKTI KOTA TEBING TINGGI Zalukhu, Rika Surianto; Sinurat, Yenni Mariani; Collyn, Daniel; Purba, Anita; Arseto, Dedy Dwi; Sagala, Yomeini Margaret
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 2 No. 1 (2022): ABDIMAS PATIKALA
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v2i1.566

Abstract

Salah satu permasalahan para petani milenial binaan HKTI Kota Tebing Tinggi adalah kurangnya pemahaman tentang strategi manajemen pola tanam dan pengelolaan keuangan usaha tani. Oleh karena itu, kegiatan pengabdian ini dilakukan dengan harapan dapat memberikan kontribusi positif dalam meningkatkan pengetahuan dan wawasan para petani milenial yang mengikuti kegiatan. Kegiatan ini diikuti oleh 32 orang petani milenial binaan HKTI Kota Tebing Tinggi. Kegiatan pengabdian dilaksanakan dalam tiga tahap, yaitu tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Pada tahap evaluasi, pengabdi membagikan kuesioner kepada peserta sebelum dan sesudah pelaksanaan sosialisasi. Hasil evaluasi menunjukkan bahwa kegiatan pengabdian memberikan dampak signifikan dalam meningkatkan pengetahuan dan wawasan peserta pengabdian tentang manajemen pola tanam dan pengelolaan keuangan usaha tani. Peserta memahami arti penting manajemen pola tanam dalam menjamin stabilitas harga dan pasokan yang memberikan keuntungan bagi para petani. Peserta juga memahami arti penting pengelolaan keuangan usaha tani. Bahkan beberapa peserta mampu menyusun laporan keuangan untuk usaha taninya.
Sosialisasi Penguatan Ekonomi Masyarakat Melalui Pendidikan Kewirausahaan di Desa Firdaus Yomeini Margareth Sagala; Suci Etri Jayanti; Daniel Collyn; Rapat Piter Sony Hutauruk; Rika Surianto Zalukhu; Yenni Mariani Sinurat; Rodi Syafrizal; Ayu Zurlaini Damanik; Suwadi Suwadi; Bobby Hartanto; Kumala Vera Dewi; Cici Puspaningrum; Murbanto Sinaga
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 3 No. 2 (2024): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v3i2.4136

Abstract

The ratio of entrepreneurs in Firdaus village, Sei Rampah District, Serdang Bedagai Regency, is considered very low. This low ratio is attributed to the community's low interest in entrepreneurship. Most of the community believes that entrepreneurship requires a large amount of capital. Additionally, there are risks that may occur, such as losses and uncertainty regarding income. Therefore, a community service activity in the form of socialization was conducted for the people of Firdaus village. This socialization activity aimed to provide entrepreneurship education to the community in Firdaus village, thus fostering interest in entrepreneurship. The socialization activity was attended by 22 participants. The methods used in this community service activity were lectures and interactive discussions. The stages of the community service activities included the preparation stage and the implementation stage. This activity had a positive impact on increasing the knowledge of the participants regarding the entrepreneurial skills that an entrepreneur must master, as well as the importance of marketing strategies and the use of technology in the success of a business. Several participants expressed interest in entrepreneurship after participating in the community service activity. This indicates that the community service activity has made a positive contribution to the people of Firdaus village.
Pengaruh E-Commerce dan Kualitas Sumber Daya Manusia Terhadap Kinerja Keuangan UMKM Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Suci Etri Jayanti. S; Murbanto Sinaga; Sri Winda Hardiyanti Damanik
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.442

Abstract

Currently, many MSMEs are struggling to develop even though they are the backbone of the Indonesian economy. On the other hand, improving the sustainable financial performance of MSMEs is believed to be one of the main keys for MSMEs to upgrade and survive. Therefore, this study aims to analyze the effect of e-commerce and human resource quality on the financial performance of MSMEs. This research was conducted on 38,343 MSME players registered in the SIMDAKOP UMKM application in Medan City in 2022. The research sample amounted to 100 people selected using simple random sampling technique. The type of data used is primary data. The data was collected using a questionnaire distributed to selected respondents. The research data were analyzed using multiple linear regression analysis method with SPSS 26 software. The results of the analysis show that e-commerce has a positive and significant effect on financial performance of MSMEs. HR quality also has a positive and significant effect on financial performance of MSMEs. E-commerce and HR quality simultaneously have a significant effect on the financial performance of MSMEs. The implication of this research is a guideline for MSMEs in making business strategy decisions to ensure sustainable financial performance of MSMEs, which will help MSMEs to upgrade and survive in competition.
Analisis Struktur Biaya Dan Break Even Point Pada UMKM Salero Basamo Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Yenni Mariani Sinurat; Murbanto Sinaga
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3288

Abstract

Most micro, small, and medium-sized enterprises (MSMEs) have a limited understanding of sound business budget planning, which often leads to insufficiently prepared budget plans. However, effective budget planning can be achieved if MSMEs understand their cost structure and the break-even point of their business operations. Therefore, this study aims to analyze the cost structure and break-even point of Salero Basamo, an MSME located in Tebing Tinggi. The research adopts a qualitative descriptive approach, with data collection through interviews and observations, focusing on both production and non-production data. This data was then analyzed using cost structure analysis and break-even point analysis. The results indicate that Salero Basamo's cost structure is dominated by variable costs, accounting for 95.30% compared to 4.70% fixed costs. Furthermore, Salero Basamo reaches its break-even point when sales volume reaches 1,949 portions or sales revenue amounts to IDR 53,591,138. These findings have implications for the preparation of Salero Basamo's sales budget plan. To ensure profitability, Salero Basamo must set sales targets above 1,949 portions and revenue above IDR 53,591,138 in their budget plan. This study highlights that break-even point analysis can be a valuable tool for effective profit planning.
Analisis Pengaruh Kemiskinan Dan Ketimpangan Distribusi Pendapatan Terhadap Ketimpangan Gender Dalam Pendidikan Di Indonesia Murbanto Sinaga; Rika Surianto Zalukhu; Daniel Collyn; Rapat Piter Sony Hutauruk; Suci Etri Jayanti S; Ayu Zurlaini Damanik; Sri Winda Hardiyanti Damanik
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 1 (2024): Februari : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i1.417

Abstract

Gender inequality in education persists in Indonesia, as reflected in the differences in the Literacy Rate (AMH) between males and females. Therefore, this study aims to determine the influence of poverty and income distribution inequality on gender inequality in education in Indonesia, both partially and simultaneously. The study was conducted in 34 provinces in Indonesia. The data used were secondary data, including the poverty rate, the Gini ratio, and the Average Years of Schooling (RLS) in 2022. This research data was accessed online from the website of the Central Statistics Agency (BPS) at https://www.bps.go.id/id. Data analysis was performed using multiple linear regression analysis. The results indicate that income distribution inequality has a positive and significant impact on gender inequality in education in Indonesia. Meanwhile, poverty has a positive but not significant impact on gender inequality in education in Indonesia. Education and income distribution inequality simultaneously have a significant impact on gender inequality in education in Indonesia. The findings of this study have implications for policy formulation to achieve fair and equal human development.
Sosialisasi Ekonomi Digital Dalam Upaya Peningkatan Pertumbuhan Kinerja UMKM di Desa Simodong Yenni Mariani Sinurat; Suci Etri Jayanti; Daniel Collyn; Rapat Piter Sony Hutauruk; Fitrianingsih Fitrianingsih; Yomeini Sagala; Rika Surianto Zalukhu; Rodi Syafrizal; Ayu Zurlaini Damanik; Murbanto Sinaga
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 1 (2024): Februari : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i1.415

Abstract

The majority of MSME players in Simodong village have not optimized the use of digital technology in managing their business. Their understanding is also very limited regarding the digital economy and the benefits of technology in their business development. Therefore, community service activities in the form of socialization were held to MSME players in Simodong village, Sei Suka sub-district, Batu Bara district. This socialization activity aims to increase the understanding and knowledge of MSME actors about the digital economy. The socialization activity was attended by 20 participants. The methods used in this service activity are lectures and interactive discussions. The stages of service activities include the preparation stage, implementation stage and evaluation stage. After participating in the service activities, the understanding and knowledge of MSME actors about the digital economy increased. The majority of service activity participants have understood the concepts and benefits of the digital economy. Likewise, E-Commerce and online marketplaces and their benefits in increasing MSME sales have also been understood by the majority of participants. This activity has a significant impact in increasing the understanding and knowledge of participants.
Co-Authors Andini, Nadya Syakira Anggraini Anita Purba Arseto, Dedy Dwi Asmuni Asmuni Astika, Lili Ayu Zurlaini Damanik Ayu Zurlaini Damanik Ayu Zurlaini Damanik Bayu Arif Prabudi Bobby Hartanto Cai Cen, Cia Cici Puspaningrum Cici Puspaningrum Collyn, Daniel Colyn, Daniel Damanik, Sri Winda Hardiyanti Daniel Collyn Daniel Collyn Daniel Collyn Daniel Collyn Damanik Dedy Dwi Arseto Donald Frensius Pasaribu Fitrianingsih, Fitrianingsih Gugum Mukdas Sudarjah Harbain Harbain Huatauruk, Rapat Piter Sony Hutabarat, Metyria Imelda Hutauruk, Rapat Piter Sony Isnaini Harahap Jayanti S., Suci Etri JAYANTI, SUCI ETRI Jesika Dhea Viranda Kumala Vera Dewi Kumala Vera Dewi Lili Astika Limega Candrasa LUMBAN GAOL, MANATAP BERLIANA MANATAP BERLIANA LUMBAN GAOL Murbanto Sinaga Murbanto Sinaga Nurwijayanti Piter Sony Hutauruk, Rapat Putri, Urchillah Ramadhan, Puja Rizqy Rapat Piter Sony Rapat Piter Sony Hutauruk Rapat Piter Sony Hutauruk Rapat Piter Sony Hutauruk Sagala, Yomeini Margaret SARWOTO SARWOTO Sarwoto Sarwoto Sarwoto Sarwoto, Sarwoto Sinaga, Murbanto Sinurat, Mangasi Sinurat, Yenni Mariani Sitompul, Pretty Naomi Sri Murni Sri Murni Sri Winda Hardiyanti Damanik Sri Winda Hardiyanti Damanik Sri Winda Hardiyanti Damanik Sri Winda Hardiyanti Damanik Suci Etri Jayanti Suci Etri Jayanti Suci Etri Jayanti Suci Etri Jayanti S Suci Etri Jayanti S. Suci Etri Jayanti. S Suwadi Suwadi Suwadi Suwadi Suwadi Suwadi Syafrizal, Rodi Syahputra, Ari Vivi Prilia Aulia Saragih Wisnu Agustian Yenni Arfah Yenni Mariani Sinurat Yenni Mariani Sinurat Yenni Mariani Sinurat Yomeini M. Sagala Yomeini Margaret Sagala Yomeini Margareth Yomeini Margareth Sagala Yomeini Margareth Sagala Yomeini Sagala