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Ovami, Debbi Chyntia
Universitas Muslim Nusantara Al-Washliyah
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Efektivitas Metode Manipulatif dengan Media Konvensional dalam Meningkatkan Hasil Belajar Matematika Siswa Kelas III SDN 060937 Medan Putra Fahlevi; Amin, Teguh Satria; Ovami, Debbi Chyntia; Hutasoit, Putri Romauli
Indo-MathEdu Intellectuals Journal Vol. 6 No. 4 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i4.3394

Abstract

This study aims to test the effectiveness of manipulative methods in improving mathematics learning outcomes of third grade students at SDN 060937 Medan. This type of research is classroom action research, with 20 students in class III as research subjects. To obtain data, the author conducted a learning outcome test before (pretest) and after the learning process (posttest). Data analysis used in this study is descriptive qualitative. The results of the study in cycle I showed that 13 students did not achieve the Minimum Completion Criteria (KKM) set, which was 75, with an average score of 70. Meanwhile, the results of the study in cycle II showed an increase, where 17 out of 20 students achieved completion, with an average overall score of 82.7. These findings indicate that manipulative methods are an effective strategy in improving mathematics learning outcomes in class III.
Analisis Faktor-Faktor yang Mempengaruhi Perataan Laba pada Perusahaan Consumer Goods Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019 Ritonga, Fittri Yanti; Ovami, Debbi Chyntia; Nasution, Murni Dahlena
All Fields of Science Journal Liaison Academia and Sosiety Vol 2, No 2: Juni 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.215 KB) | DOI: 10.58939/afosj-las.v2i2.233

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Leverage, Ukuran Perusahaan dan Profitabilitas terhadap Perataan Laba. Populasi penelitian ini adalah Perusahaan Consumer Goods Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan 2019. Metode penelitian dalam skripsi ini adalah analisis statistik deskriptif, uji asumsi klasik, uji regeresi dan uji hipotesis. Variabel independen pada penelitian ini adalah leverage, ukuran perusahaan dan profitabilitas sedangkan variabel dependen yaitu perataan laba. Populasi penelitian ini berjumlah 26 perusahaan. Teknik pengambilan sampel yaitu sampel jenuh dari tahun 2017 sampai dengan 2019. Jenis data yang dipakai adalah data sekunder. Secara parsial leverage tidak berpengaruh terhadap perataan laba, ukuran perusahaan tidak berpengaruh terhadap perataan laba, sedangkan profitabilitas berpengaruh dan signifikan terhadap perataan laba. Secara simultan leverage, ukuran perusahaan dan profitabilitas berpengaruh dan signifikan terhadap perataan laba.Kata Kunci: Analisis; Perataan Laba; Perusahaan Consumer Goods; Makanan dan Minuman.
Perilaku Profesional dalam Praktik Akuntansi: Pengaruh Etika dan Moralitas terhadap Keputusan Akuntansi Irama, Ova Novi; Ovami, Debbi Chyntia; Tiara, Shita; Lismardiana, Lismardiana; Gunawan, Olivia Gabriella
All Fields of Science Journal Liaison Academia and Sosiety Vol 5, No 2: Juni 2025 Part 2
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v5i2.1086

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak etika dan moralitas terhadap proses pengambilan keputusan dalam akuntansi, serta bagaimana kedua aspek ini mempengaruhi sikap profesional akuntan. Dalam konteks kerja yang memiliki banyak tuntutan dan tekanan untuk mematuhi standar, integritas moral serta etika sangat penting untuk memastikan objektivitas dan kerahasiaan data keuangan. Penelitian ini menerapkan pendekatan deskriptif kualitatif melalui studi pustaka. Hasil dari penelitian menunjukkan bahwa akuntan yang memiliki pemahaman etika yang mendalam cenderung membuat keputusan yang lebih bertanggung jawab dan sesuai dengan prinsip akuntansi yang diterima secara umum. Sebaliknya, kurangnya kesadaran akan etika bisa menciptakan peluang untuk melakukan tindakan manipulatif yang merugikan semua pihak terkait. Temuan ini menekankan pentingnya pengajaran etika dalam kurikulum akuntansi serta perlunya penguatan budaya organisasi yang menghargai integritas. Oleh karena itu, sikap profesional akuntan tidak hanya dipengaruhi oleh keterampilan teknis, tetapi juga oleh nilai-nilai moral yang mereka miliki.
FINANCIAL LITERACY AND INVESTMENT FOR THE FUTURE OF BERYL’S CHOCOLATE AND CONFECTIONERY AND BHD (SERI KEMBANGAN) EMPLOYEES Debbi Chyntia Ovami; Sari Wulandari; Ita Mustika; Dea Laila Puspita; Kiki Amalia Harahap; Sheerad Sahid
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.2567

Abstract

This study aims to enhance financial literacy and investment knowledge among employees of Beryl’s Chocolate and Confectionery Sdn Bhd in Seri Kembangan. By adopting insights from international research and financial education programs implemented in developed countries such as the US, UK, and Australia, the company seeks to improve employees' financial decision-making, long-term savings, and investment strategies. This initiative includes structured training, interactive workshops, and workplace investment schemes, which are expected to enhance financial stability, reduce stress, and improve productivity and employee retention. Additionally, this research explores strengthening the competitiveness of Indonesian products through research conducted by the UMN Al-Washliyah team. By focusing on product innovation, digital transformation, and export readiness, the study provides SMEs with strategies to improve product quality, adopt sustainable production methods, and utilize e-commerce and financial technology to expand market reach. The Knowledge Transfer Program (KTP) plays a crucial role in bridging academia and industry, fostering collaboration among businesses, researchers, and government agencies to support sustainable economic growth. This research emphasizes the importance of financial literacy and investment knowledge in enhancing employee well-being while strengthening the global competitiveness of Indonesian products.
COMMUNITY SERVICE : ENTREPRENEURSHIP POTENTIAL THROUGH COOPERATIVES IN INDONESIA AND MALAYSIA Toni Hidayat; Abu Bakar Bin Busmah; Anggia Sari Lubis; Ratna Sari Dewi; Debby Cyntia Ovami; M. Rasyid Sidik; Camelya Adelyani
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 2 (2023): July-October 2023
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i2.1996

Abstract

Objective from devotion This is For build awareness for entrepreneurs in to move economy through cooperatives in Indonesia and Malaysia. MEA 2025 is continuation from MEA 2015 and aiming For make ASEAN economy is growing integrated And cohesive ; empowered competition And dynamic ; improvement connectivity And Work The same sectoral ; resilient , inclusive , oriented as well as centered on public ; and global ASEAN. Coverage Work The same economy ASEAN : Work The same ASEAN economy covers field industry , trade , investment , services And transportation , telecommunications , tourism , and finance . Besides that , work The same This covers field agriculture And forestry , energy and minerals, as well as business micro small And medium (SMEs). Since 2016, the Ministry of Cooperatives and SMEs has acted as a focal point in the ASEAN Coordinating Committee on Micro, Small, and Medium Enterprises (ACCMSME) cooperation . The cooperation forum bridges the synergy and integration of work programs at the ASEAN level with national work programs, especially in the development of MSMEs. The participation of the Ministry of Cooperatives and SMEs in ACCMSME is realized through involvement in MSME development activities and programs implemented in ASEAN member countries, which refer to the ASEAN Strategic Action Plan for MSME Development (Strategic Action Plan on SMEs Development) . Opportunities economy This can of course be utilized by cooperatives whose business units are included in micro, small and medium enterprises (MSMEs). The approach that can be done in diversifying products and increasing competitiveness through the development of Cooperative Business. This approach is very appropriate because cooperatives can be done en masse based on the potential of UMKM actors.
ANTECEDENTS OF WOMEN'S INNOVATION CAPABILITY IN MEDAN: THE MEDIATION ROLE OF KNOWLEDGE MANAGEMENT CAPABILITY Anggia Sari Lubis; Debbi Chyntia Ovami; Arif Qaedi Hutagalung; Fairuz Shofie Nasution; Azzahra Adelia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2197

Abstract

The role of Small Micro Entreprises (SMEs) in supporting the country's economy means that SMEs are increasingly being paid attention and really important by the government. As many as 64.5 percent of the total small, micro and medium enterprises MSMEs) in Indonesia are women. The innovation capability of micro, small and medium enterprises MSMEs) is a major factor in business sustainability. However, in reality, women entrepreneur only focus on product and service creation activities without providing any innovation. Most MSMEs produce products that suit their production capabilities without paying attention to the needs and wants of consumers who of course expect innovation and something in the products produced. The purpose of this paper is to analyze the influence of factors that affect knowledge management capability (KMC) as well as analyzing the mediating factors that influence the relationship of factors such as information technology relatedness, knowledge sharing and human resource management capability on innovation capabiity. This research is a quantitative research with descriptive statistics. The analytical tool used is a structural equation model of partial least squares (PLS). This research was conducted on women entrepreneur in Medan Using a proportional random sampling technique, 200 respondents of employees were selected. The results of this study are as follows: (1) information technology relatedness, knowledge sharing and human resource management capability have a significant effect on knowledge management capabilty; (2) knowledge management capability, information technology relatedness and human resource management capability have a significant effect on innovation capability; (3) knowledge management capability have a significant effect on innovation capability; (4) information technology relatedness has a significant effect on innovation capability through knowledge management capability; (5) knowledge sharing has a significant effect on innovation capability through knowledge management capability; (6) human resource management capability has a significant effect on innovation capability through knowledge management capability.
THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY ON THE FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN THE PLASTIC AND PACKAGING INDUSTRY SUB SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Dea Laila Puspita; Debbi Chyntia Ovami
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.3958

Abstract

Abstract*
THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY ON THE FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN THE PLASTIC AND PACKAGING INDUSTRY SUB SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Dea Laila Puspita; Debbi Chyntia Ovami
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4002

Abstract

The present study investigates the influence of Augmented Reality (AR), advertising appeal, live shopping and influencer marketing on consumer purchasing decisions, with a specific focus on female university students in Lhokseumawe City as consumers of Hanasui lipstick products. The accelerated evolution of digital marketing platforms, in conjunction with the incorporation of interactive technologies, has profoundly influenced consumer behaviour, particularly within the cosmetics industry, where the experience of products holds particular significance. A purposive sampling method, categorised as non-probability sampling, was employed to select 120 respondents. The data were collected through an online questionnaire, which was distributed via Google Forms. The data were then analysed using multiple linear regression with SPSS version 21. The findings indicate that augmented reality (AR), advertising appeal, and live shopping features have a significant and positive influence on purchasing decisions, suggesting that immersive experiences and interactive product demonstrations enhance consumer confidence and interest. However, the investigation revealed that influencer marketing did not demonstrate a significant effect, suggesting that personal factors or peer recommendations may have a greater impact on consumer behaviour in this context than promotional content from influencers.
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA) Mila Setyani Purba; Br. Ginting, Cindy Claudia; Ginting, Kristi Endah Ndilosa; Ovami, Debbi Chyntia
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4946

Abstract

The capital structure has a major influence on a company because it is part of the financial structure with reflects the comparison between long-term debt and equity seen from the asset side which includes the wealth structure and the liability side as a financial structure. The purpose lof lthis lstudy lwas lto ldetermine lthe leffect lof lprofitability, lsales lgrowth, lcompany lsize lon lstock lprices lwith lcapital ltructure las lan lintervening lvariable llisted lon lLQ-45 lon lthe lIndonesian lstock lexchange lfor lthe lperiod l2018 lto l2022. lThis lstudy lused la lquantitative lmethod lwith a population of 45 companies and 23 samples. Determination of the sample
Pemanfaatan Sampah Daur Ulang melalui Ecobrick di Desa Tanjung Mulia, Kec.Tanjung Morawa Ritonga, Putri Ulina; Simanjuntak, Cindy Anggraini; Barutu, Herlinawati; Hasibuan, Nikmatul Khoiriah; Gaol, Rosanti Lumban; Saragi, Sofia Mahliza; Siallagan, Sri Susanti; Ovami, ⁠Debbi Chyntia; Siregar, Nurhafni
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengevaluasi pemanfaatan sampah plastik rumah tangga melalui program ecobrick di Desa Tanjung Mulia, Kecamatan Tanjung Morawa. Ecobrick, yang merupakan botol plastik yang diisi dengan sampah plastik kering dan bersih, digunakan sebagai alternatif untuk mengurangi pencemaran lingkungan serta menghasilkan produk bermanfaat, seperti furnitur dan elemen dekorasi. Melalui pendekatan deskriptif kualitatif, penelitian ini mengamati proses implementasi ecobrick di desa tersebut, mencakup pelatihan pembuatan ecobrick, pengumpulan data sampah, serta dampaknya terhadap masyarakat dan lingkungan. Hasil penelitian menunjukkan bahwa selama tiga bulan pelaksanaan program, sekitar 600 kg sampah plastik berhasil dikumpulkan dan diubah menjadi ecobrick. Sebagian besar peserta pelatihan (85%) mengalami peningkatan kesadaran terhadap pentingnya pengelolaan sampah plastik dan berkomitmen untuk memilah sampah di rumah mereka. Program ini juga menghasilkan dampak sosial, dengan terbentuknya kelompok usaha berbasis ecobrick yang berhasil menghasilkan pendapatan tambahan. Namun, beberapa tantangan juga teridentifikasi, seperti rendahnya motivasi awal masyarakat untuk berpartisipasi dan keterbatasan fasilitas pengelolaan sampah. Oleh karena itu, penelitian ini merekomendasikan adanya pelatihan lanjutan, penyediaan infrastruktur pendukung, serta promosi produk ecobrick untuk memperluas pasar. Dengan demikian, ecobrick dapat menjadi solusi berkelanjutan untuk pengelolaan sampah plastik, yang dapat direplikasi di desa-desa lain sebagai upaya mendukung pembangunan yang ramah lingkungan.
Co-Authors A Halim Abu Bakar Bin Busmah Adinda Olivia Alistraja Dison Silalahi Ananda Anugrah Nasution Andri Soemitra Angel, Cornelia Grace Angelia Angelia Angelia Baosiska Br. Silaban Angelina Natalia Angellica Angellica Angga Anggia Sari Lubis Anggia Sari Lubis, Anggia Sari Annisa Rizkia Ardhansyah Putra Hrp Argo Putra Prima Ari Irawan Ari Irawan Ari Irawan Arie Pratania Putri Arif Qaedi Hutagalung Atika Wardati Hubbi Ayu Melati Ningsih Ayu Sya Pitri Sihombing Azzahra Adelia Barutu, Herlinawati Bela Nanda Sari Br Ginting, Lisa Septia Dewi Br. Ginting, Cindy Claudia Bryan Berlin BUDI SETIADI DARYONO Calvina Calvina Camelya Adelyani Camelya Adelyani Br Hutagalung Celia, Celia Cici Ayu Wandira Cindy Claudia Br. Ginting Dea Laila Puspita Dedi Riandi Pasaribu Dewi Nurmala Dian Lestari Effendy, Mhd Nazriel Ilham Ellen Wintan Erlina Erlina Esa Setiana Fadhila Amalia Pasaribu Fadrul Fadrul Fairuz Shofie Nasution fauzi, indra Febrina Zega Fernanda Anggara Fismarini Fismarini Gadiez Salsabilla Panjaitan Galih Supraja Gaol, Rosanti Lumban Gea, Annisa Fitri Ginting, Kristi Endah Ndilosa Ginting, Kristi Endah Ndilosa Gunawan, Olivia Gabriella Hafsah Haidir, Haidir Halim, Norica Halim, Vivian Hardi Mulyono Hasibuan, Nikmatul Khoiriah Hayati, Winta Helsa Titania Lestari Henny Juliem Henny Zurika Lubis Herawaty , Netty Huang, Meggi Husna, M. Faisal Hutasoit, Putri Romauli Ilham Ramadhan Nasution Indra Fauzi Irawan Irawan Irva Novriza Utami Iskandar Muda Isna Ardila Ita Mustika Jason Mulia Jessica Jessica Johansen Johansen Josephine Josephine Julia Handayani Juliana Sari Br Sitompul Junawan Junawan Junita Putri Rajana Harahap Kamaruddin, Mohd Khairul Amri Kartika Khalid Abdul Wahid Khalid Abdul Wahid Kiki Amalia Harahap Lestari, Ayu Dwi M. Faisal Husna M. Khairil Amar Lubis M. Rasyid Sidik Mardiatun Ramadhani Purba Masinta Junaidah Mega Amelia Putri Melvin Wira Winata Mhd Nazriel Ilham Effendy Mhd Purwo Pranyoto Mila Setyani Purba Mila Setyani Purba Mita Sari Angraini Mohd Nasir Ismail Mohd Nasir Ismail Muhamad Bagas Reziqo Muhammad Azrai Muhammad Dimas Alfahri Murni Dahlena Nasution Nadiyah Diyanah Nasution Nanda Fitrah Gemilang Hasibuan Netty Herawaty Nila Afningsih Noh Aisyah Mohd Ali Noor Marini Haji Abdullah Noor Marini Haji-Abdullah Noreen Azella Nawi Novennie Lusgiannivia Nur Aini Nurhafni Siregar Nurlayla, Indah Nurmala Dewi, Nurmala NURUL AZIZAH Okta Rosalinda Lumban Tobing Osya, Zahra Zeinatha Ova Novi Irama Ova Novi Irama Pasaribu, Fadhila Amalia Paska Prina Br Bangun Patricia Utama Purba, Nelvitia Putra Fahlevi Rafida Khairani Rakesh Sitepu Ramadhany, Andi Aulya Rangga Pangestu Ratna Sari Dewi Ratna Sari Dewi Reza Hanafi Lubis Reza Hanafi Lubis Ricka Putri Rindhira Humairah Ritonga, Fittri Yanti Ritonga, Putri Ulina Rizqy Fadhlina Putri Rizqy Fadhlina Putri Rustam Efendi Rustam Efendi Sakinah Putri Salsabilah, Sarah Santi Santi Saragi, Sofia Mahliza Sarah Salsabilah Sari Wulandari Sari Wulandari Sari, Saijuwita Selpida Sinurat Sembiring, Lismardiana Sembiring, Salmia Serli Yuli Marlina Sheerad Sahid Sheren Sheren Shita Tiara Siallagan, Sri Susanti Silalahi, Alistraja Dison Simangunsong, Adinda Olivia Simanjuntak, Cindy Anggraini Siregar, Horia Siti Aminah Sitompul, Julana Sari Sri Arpaini Sri Fitria Jayusman Sri Fitria Jayusman Sri Rahayu Steward Christopher Suci Agsani Suginam Tanti Rahayu Teguh Satria Amin, Teguh Satria Tengku Dewi Rahmadani Tobing, Okta Rosalinda Lumban Toni Hidayat Toni Hidayat Tri Reni Novita Valentini, Vivian Wan Gustina Indah Sari Wedilya Wilda Sri Munawaroh Harahap Wirananda, Henny Andriyani Wisnu Darwanto Yuni Arti Yuni arti Yuni Shara