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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Kolaboratif Sains Jurnal Cakrawala Ilmiah Jurnal Peradaban Masyarakat (JPM) Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Stefvy Stefvy
Institut Bisnis Informasi Teknologi Dan Bisnis
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Pengaruh Jaringan Usaha, dan Minat Usaha Terhadap GCG Serta Implikasinya Pada Informasi Akuntansi UMKM Kota Medan stefvy stefvy
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8194

Abstract

Accounting information is very important for every business, both MSMEs and large businesses, one of the factors that causes failure in developing a business is due to a lack of understanding of accounting information, especially for MSMEs, as well as the need to foster business networks and strong business interests and MSMEs also need to apply principles or principles. the principle of good corporate governance. This study aims to determine the effect of business networks and business interests on the use of accounting information in small and medium enterprises with good corporate governance as an intervening variable. The sample in this study amounted to 152 respondents who were in the city of Medan. The sampling technique used purposive random sampling and the data collection technique was using a questionnaire, and distributed directly to the respondents. Data analysis in this study used path analysis with SEM. The results of testing the hypothesis indicate that there is a positive and significant influence between business networks, business interest in accounting information and Good Corporate Governance.
PENGARUH TRANSAKSI LEASING TERHADAP PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT RODES CHEMINDO Stefvy Stefvy; Robin Robin
Jurnal Cakrawala Ilmiah Vol. 1 No. 11: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i11.3084

Abstract

The purpose of this research is to know implementation of financing leasing according to income tax provision and its impact to entity’s tax expense at PT Rodes Chemindo. Types of this research is in form of descriptive research with case study in PT Rodes Chemindo and the research object is analyzing finance leasing transaction in PT Rodes Chemindo and analyzing the impact of finance leasing transaction to entity’s income tax. Data which is collected is secondary data include the presentation of financial statement, income tax expense calculation, finance leasing transaction, depreciation calculation, accounting of finance leasing transaction and other information which is related with this research. The research result shows that implementation of finance leasing has impact in increasing entity income tax in PT Rodes Chemindo. Fiscal expense in the company is not in accordance with income tax provision because the company recognizes the depreciation expense and interest expense of leased fixed asset. Income tax payable after implementation of income tax provision in year 2020 is Rp 78,357,833.00 with result that there is increasing of income tax payable year 2020 in Rp 8,264,960.00. Positive fiscal correction should be done for interest expense in Rp 67,160,860.00 and depreciation expense in Rp 99,218,750.00. The company can recognize leasing installment payment in Rp 128,811,570.00 as deductible expense in year 2020. The company should classify the leased fixed asset as leasing transaction based on income tax provision in calculating the income tax payable. The company records the finance leasing transaction as fixed asset. Payment of leasing is recorded as deduction of leasing liabilities. The company also records the depreciation expense of leased fixed asset and interest expense. The company has properly classified the leased fixed asset as leasing transaction. Income tax expense in the company is Rp 626,371,240.00 and income tax expense after implementation of income tax provision is Rp 634,636,200.00.
Penguatan Ekonomi Rumah Tangga Masyarakat Desa Perkebunan Bekiun Kecamatan Kuala Kabupaten Langkat Sumatera Utara Duffin Duffin; Deva Djohan; Stefvy Stefvy; Ika Puspa Satrianny; Thamrin Thamrin
Jurnal Peradaban Masyarakat Vol. 3 No. 1 (2023): Jurnal Peradaban Masyarakat (JPM)
Publisher : LPPM STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jpm.v3i1.224

Abstract

Perkebunan Bekiun merupakan salah satu desa yang ada di kecamatan Kuala, Kabupaten Langkat, provinsi Sumatra Utara, Indonesia. Sektor pertanian adalah sektor penting dalam perekonomian Kabupaten Langkat, provinsi Sumatra Utara, Indonesia . Sebagai sektor terbarukan yang menjadi penopang ekonomi sudah seharusnya dilakukan penguatan pada sektor tersebut termasuk pada pengembangan usaha mikro. Berdasarkan literatur diketahui bahwa kemiskinan di Perkebunan Bekiun yang terjadi di wilayah perdesaan umumnya dialami oleh rumah tangga di sektor pertanian. Oleh karena itu penguatan ekonomi rumah tangga di sektor ini menjadi sangat penting untuk dilakukan untuk menunjang peningkatan kesejahteraan masyarakat di sektor pertanian.
The Influence Of Work Environment Towards Employees’ Job Productivity Stefvy Stefvy; Robin Robin; Duffin Duffin; Harlen Silalahi; Diana Afriani
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.866 KB)

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh lingkungan kerja terhadap produktivitas kerja karyawan di PT.Capella Mazindo Medan. Metode pengumpulan data dilakukan dengan observasi, buku, wawancara, dan angket. Dalam melakukan penelitian ini, penulis menggunakan penelitian deskriptif dalam mengumpulkan semua informasi dan data serta penelitian untuk menentukan hubungan sebab akibat antara variabel X (lingkungan kerja) terhadap variabel Y produktivitas kerja karyawan). Responden dalam penelitian ini adalah seluruh karyawan PT.Capella Mazindo Medan yang berjumlah 40 orang. Metode analisis data yang digunakan adalah validitas, reliabilitas, statistik deskriptif (mean, median, dan modus), koefisien korelasi, determinasi, regresi linier dan uji-z. Hasil penelitian menunjukkan bahwa lingkungan kerja (X) berpengaruh terhadap produktivitas kerja karyawan (Y) dapat dilihat pada uji Z, dimana Zhitung > Ztabel yaitu 2,83 > 1,96. Hasil korelasi sebesar 0,453 membuktikan adanya hubungan positif sedang antara lingkungan kerja dengan produktivitas kerja karyawan. Hasil penetapan 20,52% menunjukkan bahwa 20,52% produktivitas kerja karyawan dipengaruhi oleh lingkungan kerja. Selebihnya dipengaruhi oleh faktor lain. Penulis bermaksud memberikan beberapa rekomendasi seperti kontrol yang lebih besar terhadap karyawan, manajer yang suportif, dan program pelatihan agar karyawan memiliki komitmen yang baik terhadap perusahaan.
The Impact of Inventory Managementon Customer Satisfaction at Apotik Global Medan Deva Djohan; Stefvy
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 5 No. 2: April 2023
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v5i2.3610

Abstract

One of the most important aspects of any business is inventory management. While inventory management has always been important, it has become more important over the past several decades. Inventory management has issues that affect customer satisfaction levels. Many large retailers are expecting manufacturers to provide them with perfect order deliveries. The writer will conduct research in Apotik Global Medan. Apotik Global Medan is a family business whose core business is a drug store which provide many kind sof medicines for individulas, hospitals, and doctors’ prescriptions. When the customers order and look for the medicines, the products are not available and the customers will feel dissapointed with the unavailability of the medicines they need. The problem identifications are Is there any impact between inventory management and customer satisfaction at Apotik Global Medan? How strong does the impact of inventory management on customer satisfaction at Apotik Global Medan? In research design, the population that the writer will use the most error inputs which are occured in July, August, and September 2013, the total customers in July, August and September 2013 of Apotik Global Medan are 800 people. The writer will use 10% of 800 people is 80 customers. In analyzing data, the writer used some methods such as statistics, validity test, reliability test, normality test, correlation test, determination test, linier regression, and hypothesis test. According to the result calculation data through the answers of the respondents, the writer got the result of 0.78 which inventory management has a strong towards customer satisfaction at Apotik Global Medan. From the calculation of hypothesis test, zcount= 7.09.The zcount > ztable (7.09>1.96), This means the Null hypothesis (Ho) is rejected. Inventory Management do have impact on customer satisfaction at Apotik Global Medan.
Pengembangan Kemahiran Mengajar Terhadap Guru di SMK Swasta GKPS 1 Raya Dalam Peningkatan Profesional Guru Thamrin T; Deva Djohan; Stefvy S; Robin R; Ika Puspa Satrianny
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 5 (2023): Agustus (In progress)
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8232701

Abstract

Guru Sekolah Menengah Kejuruan merupakan guru kelas yang dalam tugasnya dituntut menguasai banyak mata pelajaran. Oleh karena itu tidak dipungkiri bahwa penguasaan pengetahuan (materi) beberapa mata pelajaran menjadi tidak maksimal dan berpotensi terjadi kesalahan atau miskonsepsi dalam pembelajaran. Ada indikasi bahwa guru Sekolah Menengah Kejuruan kurang menguasai materi dan kurang mahir dalam pembelajaran di kelas. Ketidakmahiran dalam pembelajaran menjadi faktor kelemahan guru dan menghambat pencapaian tujuan pembelajaran, serta mempengaruhi disposisi positif siswa terhadap mata pelajaran. Guna mengatasi kesalahan atau miskonsepsi dalam pembelajaran di Sekolah Menengah Kejuruan setiap guru harus meningkatkan kemahiran mengajar dengan memahami konsep - konsep dan prinsip-prinsip belajar  secara benar sehingga pengetahuan guru bertambah dan guru dapat mengubah cara mengajar di kelas. Kemahiran mengajar guru dapat ditingkatkan melalui kegiatan workshop. Pengembangan kemahiran mengajar merupakan pengembangan profesional yang efektif dan terstruktur yang menghasilkan perubahan pada pengetahuan dan praktik guru dalam pembelajaran.
Pengembangan Kemahiran Mengajar Terhadap Guru di SMK Swasta GKPS 1 Raya Dalam Peningkatan Profesional Guru Thamrin T; Deva Djohan; Stefvy S; Robin R; Ika Puspa Satrianny
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 5 (2023): Agustus (In progress)
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8232701

Abstract

Guru Sekolah Menengah Kejuruan merupakan guru kelas yang dalam tugasnya dituntut menguasai banyak mata pelajaran. Oleh karena itu tidak dipungkiri bahwa penguasaan pengetahuan (materi) beberapa mata pelajaran menjadi tidak maksimal dan berpotensi terjadi kesalahan atau miskonsepsi dalam pembelajaran. Ada indikasi bahwa guru Sekolah Menengah Kejuruan kurang menguasai materi dan kurang mahir dalam pembelajaran di kelas. Ketidakmahiran dalam pembelajaran menjadi faktor kelemahan guru dan menghambat pencapaian tujuan pembelajaran, serta mempengaruhi disposisi positif siswa terhadap mata pelajaran. Guna mengatasi kesalahan atau miskonsepsi dalam pembelajaran di Sekolah Menengah Kejuruan setiap guru harus meningkatkan kemahiran mengajar dengan memahami konsep - konsep dan prinsip-prinsip belajar  secara benar sehingga pengetahuan guru bertambah dan guru dapat mengubah cara mengajar di kelas. Kemahiran mengajar guru dapat ditingkatkan melalui kegiatan workshop. Pengembangan kemahiran mengajar merupakan pengembangan profesional yang efektif dan terstruktur yang menghasilkan perubahan pada pengetahuan dan praktik guru dalam pembelajaran.
The Analysis of Liquidity Ratio as Tool to Measure Financial Position in PT. Iplug Indonesia at Medan Stefvy; Deva Djohan
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 5 No. 3: July 2023
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v5i3.3934

Abstract

The objective of this research study is to know the financial position of PT. Iplug Indonesia, whether if the company can cover up their short term liabilities or not and if they can, how good they can in covering up their short term liabilities. In doing the research, the writer obtains the data from PT. Iplug Indonesia. The writer analyzes the data using descriptive method. Based on data collected, the writer calculated the liquidity ratio to know whether this company can cover up their short term liabilities or not. The writer calculated the liquidity ratio using three methods which is quick ratio, current ratio, and operating cash flow ratio from 2010 until 2014 in other to know can this company cover up their short term liabilities and how good they cover their short term liabilities. Based on data analysis, research data shows that the company has result of 1.05-1.33 in the 2010-2011 and decrease in year 2013-2014 with result of 1.16-1.02, shows that the company current assets is grow faster than their current liabilities while their current liabilities grow faster than their cash flow from operating. This thing makes the quick ratio and current ratio increased while operating cash flow ratio is decreased. Based on data research and analysis, the writer can conclude that the company can cover up their short term liabilities and they are consider good at covering their short term liabilities. But their must more focus on their cash flow from operating because if we look from operating cash flow ratio, it decreasing year by year and it will be not good for the company.
The Comparison of Financial Perfomance Between PT. Unitex TBK and PT. Sunson Textile Manufacturer TBK by Using Financial Ratio Analysis: Perbandingan Kinerja Keuangan Antara PT. Unitex TBK dan PT. Sunson Produsen Tekstil TBK dengan Menggunakan Analisis Rasio Keuangan Stefvy; Deva Djohan; Robin; Ester; Duffin
Jurnal Kolaboratif Sains Vol. 7 No. 2: FEBRUARI 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.264 KB) | DOI: 10.56338/jks.v2i1.737

Abstract

The writer’s purpose of making this research is to compare PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk of which company performs better during the tight competition of textile industries since the ASEAN-China Free Trade Agreement is signed in 2010. The object of this research is PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk which are focusing on producing textile products such as yarn, fabric and other textile products. The objective of this research is to see the role of financial ratio analysis of both companies. The writer collects the data by using internet.After analyzing the data of both companies, the writer found out that both companies had a low perfomance during year 2018-2022. But, by comparing at this financial condition and performance on both companies, therefore, the writer can conclude that PT. Sunson Textile Manufacturer Tbk has a better financial performance.
Pengayaan Manajemen Usaha Bagi Pengurus Dan Karyawan Koperasi Simpan Pinjam Stefvy; Deva Djohan; Robin; Thamrin; Ika Puspa Satrianny
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 1 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

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

Abstract

Pengabdian pada masyarakat dilakukan dengan tujuan memberikan pengenalan manajemen usaha bagi pengurus dan karyawan koperasi khususnya KSP CU. Damai Sejahtera Medan. Pengenalan manajemen usaha diharapkan mampu meningkatkan kompetensi pengurus dan karyawan terutama dalam menjalankan fungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia. Metode kegiatan ini berupa pengenalan konsep manajemen usaha dan peranannya dalam membangun keunggulan bersaing. Pengurus dan karyawan diberi pemahaman tentang fungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia dalam rangka meningkatkan kemampuan pengurus dan karyawan dalam manajemen koperasi. Kegiatan LPPM dilaksanakan dengan metode tatap muka. Pelaksanaan kegiatan dilaksanakan dengan cara ceramah konsep-konsep fungsi-fungsi manajemen usaha dan aplikasinya dalam koperasi. Kegiatan PPM terlaksana dengan baik dan lancar. Peserta antusias mendiskusikan permasalahan manajemen yang dihadapi di KSP CU. Damai Sejahtera Medan.
Co-Authors Diana Afriani Djohan, Deva Duffin Ester Febrina Soraya Tanjung HARLEN SILALAHI IKA PUSPA SATRIANNY Lestari Sihite Thamrin Thamrin