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PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MEDAN Bancin, Kiki Amelia; Nurwani, Nurwani
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 2 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i2.2364

Abstract

ABSTRACT This study aims to determine the effect of work motivation and work discipline on employee performance at the regional financial and asset management agency in Medan City. The method used in this study is a quantitative method. And the data analysis technique used is multiple regression analysis. The results showed that work motivation had a significant effect on employee performance at BPKAD Medan City, work discipline variable did not significantly affect employee performance at BPKAD Medan City, work motivation and work discipline had a significant effect on employee performance at BPKAD Medan City simultaneously. Keywords : Work motivation, work discipline,employee performance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh motivasi kerja da disiplin kerja terhadap kinerja pegawai pada badan pengelolaan keuangan dan aset daerah Kota Medan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Dan teknik analisis data yang dilakukan yaitu analisis regresi berganda. Hasil penelitian menunjukkan bahwa motivasi kerja berpengaruh signifikan terhadap kinerja pegawai pada BPKAD Kota Medan, variabel disiplin kerja tidak berpengaruh signifikan terhadap kinerja pegawai pada BPKAD Kota Medan, motivasi kerja dan disiplin kerja berpengaruh signifikan terhadap kinerja pegawai pada BPKAD Kota Medan secara simultan. Kata Kunci : Motivasi kerja, disiplin kerja, kinerja pegawai.
TORTOR MARTONUN PADA MASYARAKAT SIMALUNGUN: KAJIAN SIMBOL DAN MAKNA Gurusinga, Mellya Friska; Nurwani, Nurwani
Gesture: Jurnal Seni Tari Vol. 11 No. 2 (2022): Gesture: Jurnal Seni Tari (October)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/gest.v11i2.35317

Abstract

Abstract - This study aims to determine the symbols and meanings contained in tortor martonun in the Simalungun community. The theoretical basis used is Anya Peterson Royce's theory of symbols. The research method used is a qualitative descriptive method with a population consisting of dancers of the Sultan Agung Foundation, resource persons / traditional leaders, and the Simalungun people who know about Simalungun culture and the research samples are resource persons / traditional leaders, dancers of the Sultan Angung Foundation. Data collection techniques were carried out in two ways, namely, written data collection techniques and field data collection techniques. Written data collection techniques in the form of literature study by reading books, journals and theses, field data collection techniques in the form of observations, interviews, and documentation. The musical accompaniment symbol in the martonun tortor is seen by reading the scores which consist of musical instruments in the form of gondrang sidua-dua, ogung, serunei, and mongmongan. The meaning of movement contained in tortor martonun, which means discipline and patience in doing a job from beginning to end, in order to get the desired result, the meaning in tortor martonun clothing is to show the majesty and authority of Simalungun women in doing a job, while the meaning of musical accompaniment is in tortor. Keywords: Symbol, Meaning, Tortor Martoun.      Abstrak -Penelitian ini bertujuan untuk mengetahui simbol dan makna yang terdapat dalam tortor martonun pada masyarakat Simalungun.Landasan teori yang digunakan adalah teori simbol Anya Peterson Royce, dan teori makna Anya Peterson Royce yang dijadikan acuan dalam penelitian ini. Metode penelitian yang digunakan ialah metode deskriptif kualitatif dengan jumlah populasi terdiri penari sanggar Yayasan Sultan Agung, narasumber/tokoh adat, dan masyarakat Simalungun yang mengetahui tentang kebudayaan Simalungun dan sampel penelitian yaitu narasumber/tokoh adat, penari Yayasan Sultan Angung. Teknik pengumpulan data dilakukan dengan dua cara yaitu, teknik pengumpulan data tertulis dan teknik pengumpulan data lapangan. Teknik pengumpulan data tertulis berupa studi pustaka dengan cara membaca buku-buku, jurnal-jurnal serta skripsi-skripsi, teknik pngumpulan data lapangan berupa observasi, wawancara, dan dokumentasi, Hasil penelitian ini adalah tortor martonun pada masyarakat Simalungun: kajian simbol dan makna. Simbol dan makna dalam tortor martonun dilihat dari gerak, busana, dan iringan musik. Simbol gerak yang terdapat dalam tortor martonun ini menyimbolkan bagaimana proses bertenun, dimulai dari proses mengumpulkan kapas, proses membentuk kapas menjadi benang, sampai proses menenun benang menjadi ulos, Simbol busana dalam tortor martonun memakai pakaian marabit datas yang terdiri dari bulang sulapei, suri-suri, dan ulos hatirongga. Simbol iringan musik dalam tortor martonun dilihat dengan membaca partitur yang terdiri dari alat-alat musik berupa gondrang sidua-dua, ogung, serunei, dan mongmongan. Makna gerak yang terdapat dalam tortor martonun yaitu bermakna kedisplinan dan kesabaran dalam melakukan suatu pekerjaan dari awal hingga akhir, agar mendapat hasil yang diinginkan, makna dalam busana tortor martonun yaitu memperlihatkan keagungan dan kewibawaan perempuan Simalungun dalam melakukan suatu pekerjaan, sedangkan makna iringan musik dalam tortor martonun adalah menyampaikan suasana yang tenang, damai saat melakukan proses bertenun. Kata kunci: Simbol, Makna, TortorMartonun.
PEMBELAJARAN TARI MELAYU SERDANG BERBASIS MODEL SINEKTIK SEBAGAI STIMULUS BERPIKIR KREATIF Aulia, Sri Mustika; Nurwani, Nurwani; Purnomo, Try Wahyu
Gesture: Jurnal Seni Tari Vol. 13 No. 2 (2024): Gesture: Jurnal Seni Tari (October)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/gjst.v13i2.64635

Abstract

Penelitian ini merupakan penelitian tidankan kelas yang mengimplementasikan pembelajaran Tari Melayu Serdang berbasis model pembelajaran sinektik sebagai upaya mengembangkan kemampuan berpikir kreatif mahasiswa Pendidikan Guru Sekolah Dasar. Proses pembelajaran tari di Pendidikan Guru Sekolah Dasar memiliki tujuan untuk meningkatkan kemampuan praktik menari, pemahaman konsep kebudayaan dan pengembangan aspek kreativitas melalui media tari. Terdapat tiga tipe analogi yang digunakan dalam model sinektik sebagai dasar pembentukan pola pikir kratif yaitu personal analogy, direct analogy, dan compressed analogy. Desain penelitian ini menggunakan metode penelitian tindakan kelas. Pelaksanaan penelitian terdiri dari dua siklus yang masing-masing tahapannya terdiri dari persiapan, tindakan, observasi dan refleksi. Hasil dari pembelajaran Tari Melayu Serdang yang di terapkan ternyata dapat meningkatkan aspek kreatifitas mahasiswa dalam mengembangkan gerakan dasar tari Melayu yang bersumber dari gerakan Lenggang Patah Sembilan dan Lenggok Mak Inang. Transformasi nilai-nilai kebudayaan melalui Tari Melayu Serdang dapat memberikan efek positif bagi mahasiswa untuk membentuk iklim harmonis, sehingga nilai kearifan lokal dapat merespon aspek modernisasi secara positif dan produktif sejalan dengan nilai-nilai kebangsaan.
Analisis Praktik Zakat Sebagai Pengurang Penghasilan Kena Pajak (Studi Kasus BAZNAS Kabupaten Deli Serdang) Aulia, Jihan Luthfi; Juliati Nasution, Yenni Samri; Nurwani, Nurwani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3673

Abstract

Tax and zakat are similar because both function as a collection tool. As a solution so that obligatory zakat is not exposed to the double burden and both obligations are carried out by Muslims without burdening them, the government issued a regulation, namely law No. 23 of 2011 on zakat management. This study aims to answer how the application of zakat as a deduction of taxable income in BAZNAS Deli Serdang, what are the inhibiting factors and efforts made in the application of zakat as a deduction of taxable income. Researchers used qualitative research with descriptive approach. Types and sources of data in this study consisted of primary and secondary data. Primary Data comes from interviews, while secondary data comes from books, journals, laws, evidence of Zakat deposits, and others. Furthermore, the data collection methods used are observation, interviews, documentation. In analyzing the data through four stages, namely: data collection, data reduction, data presentation, and conclusion. The results showed that the application of zakat as a deduction for taxable income in BAZNAS Deli Serdang has not been fully implemented, due to several obstacles, namely the lack of awareness of Muslims to pay zakat in BAZNAS, the lack of public knowledge about the function and usefulness of zakat and lack of trust in BAZNAS, has not fully provided evidence of Zakat deposits to muzakki, the absence of an appeal from the central BAZNAS regarding the regulation to BAZNAS Deli Serdang. The settlement efforts that will be carried out by BAZNAS Deli Serdang regency are publishing a bulletin/brochure on zakat as a deduction for taxable income, conducting socialization on zakat management, and providing proof of Zakat deposit to each muzaki.
Analysis of the Effectiveness and Contribution of Customs Tax Land Rights Building and Land Tax Building Maintenance and Improvement of the Indigenous People of South Aceh Lingga, Fitria Ratna; Nurwani, Nurwani; Syarvina, Wahyu
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2372

Abstract

This study aims to determine the effectiveness and contribution of Tax Customs acquisition of land and building rights (BPHTB) and Urban and rural land and Building Tax (PBB-P2) to the receipt of local revenue (PAD) from 2018-2022. This research method uses a qualitative method that uses a descriptive approach. The object of this study is the Office of the Financial Management Agency of South Aceh region, the source of data used is secondary and primary data, secondary data obtained from the realization of the effectiveness and contribution of tax revenues acquisition of land and building duty (BPHTB) and land tax and Urban and rural building (PBB-P2),and primary data obtained from interviews. Based on the results of the discussion, the level of effectiveness of BPHTB from 2018-2022 is very effective with a percentage level of 167.45%, while the level of contribution is in the good category with a percentage of 45%. For the level of effectiveness of PBB-P2 from 2018-2022, it is quite effective with a value of 80.36%. While the level of contribution is in the medium category with a percentage value of 23%.
Analisis Efektivitas Pengelolaan Pendapatan Objek Wisata Sawah Pure Tanjung Morawa Deli Serdang Pertiwi, Tri Bagus; Juliati Nasution, Yenni Samri; Nurwani, Nurwani
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.15146

Abstract

This research aims to measure the effectiveness of income from the Punden Rejo Tanjung Morawa Deli Serdang rice fields tourist attraction, the type of research used is qualitative research with a descriptive approach. With data collection methods, namely interviews, documentation and observation. This research was conducted to see, assess and analyze the success of pure tourism destination revenue management in increasing regional income. Based on the results of the analysis of the effectiveness of the income of the Punden Rejo rice field tourist attraction, it is said to be less effective because in January it was 99.2%, based on the percentage criteria, the criteria are quite effective, while the percentage of effectiveness is most drastic in November, namely 71% based on the criteria in this percentage. then it is categorized as ineffective. If you look at the percentage in 2023, it is in the less effective category because it shows an average of 76.6%. This is because the number of visitors and income at the Punden Rejo rice field tourist attraction counter has decreased every month. This decrease is possible because there are still problems where human resources have not been maximized in supporting the development of rice field tourism in the village and have not been maximized in organizing financial management and marketing. . income from rice field tourism objects has decreased, thus affecting the effectiveness of tourism income. Promotion to the surrounding community also needs to be strengthened with digital marketing so that progress in managing rice field tourism can be maximized.
PELATIHAN DAN PENDAMPINGAN PENINGKATAN KAPASITAS MASYARAKAT DALAM MENGELOLA BUAH “SIKAPA” MENJADI KERIPIK DI DESA TOKONAN KECAMATAN ENREKANG KABUPATEN ENREKANG Nurwani, Nurwani; Arfianty, Arfianty; Rosadi, Imran; Agustinus, Agustinus; Fajriawan, Rezki; Mutmainnah, Mutmainnah
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1388-1394

Abstract

Tujuan dari kegiatan Pengabdian kepada Masyarakat ini melakukan Pendampingan kepada Masyarakat bersama Ibu PKK dalam hal Penyusunan Harga Pokok Penjualan (HPP) Kripik SIKAPA sekaligus menambah pengetahuan mereka tentang Sisten Pembukuan Sederhana yang dibutuhkan dalam menghitung HPP . Kegiatan ini oleh masyarakat dirasakan dapat memberikan manfaat dan tambahan pengetahuan yang mana selama ini mereka ragu untuk mengolah SIKAPA agar bernilai ekonomis, dengan adanya pendampingan yang diberikan ilustrasi mereka terhadap pengelolaan SIKAPA mulai terbangun, dan bahkan muncul alternatif untuk melakukan pengembangan Tanaman SIKAPA dalam lahan tersendiri
The Effect of Understanding of Financial Literacy and Ease of Digital Payment on the Continuity of Msmes in the Digitalization Era Pratama, Dela; Nurwani, Nurwani; Samri Juliati Nasution, Yenni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3468

Abstract

Understanding financial literacy is the ability to understand knowledge and skills in managing financial resources in order to improve welfare. Financial technology is a combination of financial service systems and technology that provides easy access to financial transaction processing for the public when using these financial applications. This study aims to examine the effect of understanding financial literacy and the ease of digital payments on the sustainability of MSMEs in the digitalization era for MSMEs in the Medan Tembung Sub-District. The research method is a quantitative descriptive study with a population of 157 MSMEs in the Medan Tembung Sub-District. Source of data obtained from primary and secondary sources. Data collection techniques through distributing questionnaires using a simple random sampling technique. The results of the T-test research show that understanding financial literacy has a positive and significant effect on the sustainability of MSMEs in the digitalization era, digital payments have a positive and significant effect on the sustainability of MSMEs. This shows that the performance of MSMEs will increase significantly if MSME actors continue to increase their understanding of financial literacy and ease of digital payments in order to realize business continuity, the results of the f-test show that understanding financial literacy and the ease of digital payments simultaneously have a significant effect. It means that simultaneously there is an influence of understanding financial literacy and ease of digital payments on the sustainability of MSMEs in the digitalization era.
Analysis of Accountability and Transparency in Management of School Operational Assistance (BOS) on School Progress at SMP Muhammadiyah 16 Lubuk Pakam Nashuha Harahap, Vania Ananda; Nurwani, Nurwani; Nasution, Juliana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3550

Abstract

SMP Muhammadiyah 16 Lubuk Pakam is a private school that facilitates underprivileged children and also provides assistance in the form of School Operational Assistance (BOS) funds from the government. The purpose of this study was to analyze accountability and transparency in the management of school operational assistance funds for the progress of SMP Muhammadiyah 16 Lubuk Pakam. This study uses descriptive qualitative methods and data collection techniques by means of observation, interviews, and documentation. BOS Funding is based on the total number of students totaling 135 students. The results of the study show that the application of the principle of transparency at SMP Muhammadiyah 16 Lubuk Pakam is less transparent as seen from the lack of openness in planning the RKAS, the use of BOS funds, and the publication of reports on the use of BOS funds which are reported annually to parents and teachers because there is data that is private. The application of the principles of accountability and transparency at SMP Muhammadiyah 16 Lubuk Pakam can be seen in the form of accountability to all parties involved. Starting from the planning of BOS funds, the use of BOS funds that are in accordance with those determined by the central government, the accountability of BOS funds that are reported to internal and external parties, and the archiving of BOS funds documents that are archived by the BOS treasurer.
Analysis of Accounting Information Systems of Cash Receipts and Cash Dispenses at PT. JNE Medan Main Branch Siregar, Sylviana; Nurwani, Nurwani; Harmain, Hendra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3771

Abstract

This study aims to find out how the accounting information system procedures for the application of cash and cash disbursements at PT. JNE Medan Main Branch in 2023. The research method uses a qualitative descriptive method which includes field studies. The data used in this study are primary data and secondary data. Data collected by means of observation, interviews and documentation. Based on the analysis and discussion above, it can be concluded that cash receipts and cash disbursements at PT. JNE Medan Main Branch has implemented an accounting information system well using two ways, namely the first is to manually write down all transactions that occur, both cash receipts and cash disbursements. Second, digitally assisted by the Microsoft Office Excel and MDAX software systems which are already connected to the center of PT. JNE with PT. JNE spread across Indonesia. The procedure for cash receipts in the accounting department by this company still does not record transactions in general journals and posting ledgers, but PT. JNE Medan Main Branch already uses MDAX which helps record and report company finances in real time at the company center.
Co-Authors Abdul Azis Adriansyah, Muhammad Agustinus Agustinus AHMADI Akhsan Akhsan Alfarizi, Mhd Reza Andar Indra Sastra Anggun Pratiwi Anton, Syahri Arfianty Arfianty, Arfianty Arif Tribowo Arifin Fauzi Lubis Aritonang, Solahuddin Arman Arman Arnida Wahyuni Arnida Wahyuni Lubis Asmawati Asmawati Asrah, Bengi Atika Atika Aulia, Jihan Luthfi Bancin, Kiki Amelia Chairunnisa, Lita Christiana, Irma Damhuri Damhuri Dharma, Budi Erika Erika Fajriawan, Rezki fatimah Fatimah Fatmawati, Lia Nur Fransiska, Ira Gunawan, Asrul Gurusinga, Mellya Friska Halijah, Nur Harun, Hernianti Hastina Febriaty Hayani, Mifta Hayat, Kumala Helmi, Halimah Hendra Harmain Hendra Harmain Hernianti Harun Indradewa, Rhian Juliati Nasution, Yenni Samri Jumriani, Jumriani Kamila, Kamila Laylan Syafina Lingga, Fitria Ratna Lubis, Fatimah Aini Lubis, Herlin Syahdina Lubis, Nurul Azhrah Mahira, Tengku Ismalia Maisyura, Dina Mandani, Putih Marliyah, Marliyah Marpaung, Tuah Rizky Martis, Martis Maysarah, Maysarah Mutmainnah Mutmainnah Nashuha Harahap, Vania Ananda Nasution, Alya Elva Lianda Nasution, Annio Indah Lestari Nasution, Juliana Nasution, Yenni Samri Julianti Nirwana, Nirwana Afiah Hidayati Nisa, Sofatun Nurain Nurain, Nurain Nurhapsah, Nurhapsa Nurul Jannah Pertiwi, Tri Bagus Pratama, Dela Puspita, Windy Putra, Ary Satria Rahmadani, Nurianti Rahmani, Nur Ahmadi Bi Ramadhani, Sri Rokan, Mustafa Kamal Rosadi, Imran Sagala, Syarah Asda Pratiwi Samri Juliati Nasution, Yenni Sari Wahyuni Saskia Aulia Ashar Sihombing, Amira Salsabila Afra Siregar, Ayu Lestari Siregar, Sylviana Sovianum, Sovianum Sri Mustika Aulia Sugianto Sugianto Suwifania, Jihan Syahrur H. Imran Tarisa, Cut Try Wahyu Purnomo Tuti Anggraini Wahyu Syarvina Wahyundari, Sri Putri Wardatussyfa, Wardatussyfa Yasri Tarawiru YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliati Nst yunaidi yunaidi Yusrizal Yusrizal Zahara, Annisa