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Deby Siska Oktavia Pasaribu
Universitas Mahkota Tricom Unggul
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The Influence of Financial Literacy on Consumptive Behavior in Gen Z in Medan City Zakia Fadila; Prianda Pebri; Ahmad Rivai; Amin Hou; Deby Siska Oktavia Pasaribu
ProBisnis : Jurnal Manajemen Vol. 14 No. 4 (2023): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i4.232

Abstract

Research to determine the effect of financial literacy on Gen Z Consumptive Behavior in Medan City. This type of research is Qualitative. The population was 896 people and the sample used accidental sampling as many as 100 Gen Z who were respondents in this study, the data analysis technique used multiple regression tests and hypothesis testing. The results showed that financial literacy has a positive and significant effect on Consumption Behavior on Gen Z products in Medan City. The results of the determination test above show that the coefficient of determination (seen from R Square) is 0.560, this means that 56% of the variance in the value of Consumption behavior on Gen Z in Medan City is determined or explained by the independent variable, namely Financial Literacy, while the remaining 44% is influenced by other variables not examined in this study such as economy and occupation
Efforts to Increase Awareness of Saving Culture among Students at Budisatrya High School in Medan Nasib; Debora Tambunan; Roni Juliansyah; Emma Novirsari; Nidya Banuari; Steven Gea; Dewi Rafiah Pakpahan; Deby Siska Oktavia Pasaribu; Tony Honkley; Hamjah Arahman
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3178

Abstract

To increase the involvement of lecturers in society and ensure that universities function as agents of positive change, the government encourages lecturers to be actively involved in community service activities through the Tri Dharma program of higher education. In the community service program, lecturers are expected to provide their knowledge and expertise to the broader community and ensure that the knowledge produced is valuable and relevant for the benefit of human life. Lecturers and teams from Mahkota Tricom Unggul University carried out community service activities by providing material exposure related to fostering a culture of saving for students who are in high school. Fostering a culture of saving has many essential benefits both for individual development and society as a whole. By providing exposure to this culture of saving, the participants began to understand and understand the benefits gained from activities in getting used to saving. This activity is inseparable from the role and support of parents and teachers at school.
Sistem Pengendalian Internal dalam Pencegahan Fraud yang di Moderasi oleh Nilai-Nilai Islam: (Studi pada Kantor PT. Pegadaian Syariah Cabang Medan) Widy Hastuty HS; Adi Harianto; Mhd Restu Razaq Razaq; Sabaruddin Chaniago; Deby Siska Oktavia Pasaribu
Arus Jurnal Sosial dan Humaniora Vol 4 No 1: April (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i1.365

Abstract

Penelitian ini bertujuan untuk mengetahu pengaruh Sistem Pengendalian Internal Dalam Pencegahan Fraud Yang Di Moderasi Oleh Nili-nilai Islam (studi pada Kantor PT. Pegadaian Syariah Cabang Medan). Jenis penelitian ini merupakan jenis asosiatif dan kuantitatif. Lokasi tempat penelitian ini dilakukan di kantor CPS Pegadaian Syariah Setia Budi Tanjung Rejo yang beralamat di Jl. Setiabudi no 96 Medan. Populasi dalam penelitian ini adalah seluruh pegawai CPS Pegadaian dengan jumlah 69 pegawai. Metode pengambilan sampel pada penelitian ini menggunakan metode non probability sampling sementara untuk teknik pengambilan sample menggunakan sampling jenuh dimana seluruh populasi dijadikan sample hal ini dikarenakan jumlah populasi yang kurang dari 100. Penelitian ini menggunakan teknik analisis data SEM PLS (Structural Equational Modelling) bertujuan melakukan analisis jalur (path). Analisis ini sering disebut dengan generasi kedua dari analisis multitarivate. Hasil penelitian menunjukkan bahwa sistem pengendalian internal yang diterapkan oleh PT. Pegadaian Syariah Cabang Medan memiliki peran yang signifikan dalam mencegah fraud. Selain itu, nilai-nilai Islam memoderasi praktik pengendalian internal tersebut dengan memberikan landasan etis yang kuat dalam mengatur perilaku organisasi. Temuan ini menunjukkan bahwa integrasi nilai-nilai Islam dalam sistem pengendalian internal dapat meningkatkan efektivitas dalam mencegah fraud dan mempromosikan kepatuhan terhadap prinsip-prinsip syariah. Penelitian ini memberikan kontribusi penting bagi pemahaman tentang hubungan antara sistem pengendalian internal, nilai-nilai Islam, dan pencegahan fraud. Implikasi praktis dari penelitian ini adalah perlunya perusahaan untuk memperkuat sistem pengendalian internal mereka dengan mempertimbangkan nilai-nilai etis, termasuk nilai-nilai Islam, sebagai landasan untuk mengurangi risiko fraud dan memperkuat kepatuhan terhadap prinsip-prinsip syariah.
Analysis of the Effect of Financial Performance on Stock Prices in Consumer Sector Manufacturing Companies Listed on The Indonesia Stock Exchange for the Period 2017 – 2022 Fadila, Zakia; Hou, Amin; Harianto, Adi; Pasaribu, Deby Siska Oktavia; Hirzi, M. Fakhrul
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.437

Abstract

This study aims to analyze the effect of financial performance on stock prices in consumer sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. The method used by the author in this study uses descriptive quantitative research methods. This descriptive qualitative research is to determine the effect of financial performance on stock prices in consumption sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. Population identification in this study is the consumer goods industry sector of the food and beverage industry subsector totaling 26 companies. The sample in this study amounted to 7 food and beverage industry sector companies listed on the IDX 2024. Data analysis in this study used the Structural Equation Model Partial Least Square (SEM-PLS). The results of this study are partially ROE has no positive and insignificant effect on stock prices in Consumer Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2022, 2) partially ROA has a positive and insignificant effect on stock prices in Consumer Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2022, 3) partially DER has a positive and insignificant effect on stock prices in Consumer Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2022. 4) simultaneously ROE, ROA and DER have a positive and insignificant effect on stock prices in Consumer Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2022
Attractiveness of tourist destinations and collaborative tourism governance on Revisit Intention as a support for the tourism economy of the Paropo area of Dairi Regency with Tourist Experience as an Intervening Variable Daulay, Zulia Rifda; Pasaribu, Deby Siska Oktavia; Martin, Martin
Jurnal Multidisiplin Teknologi dan Arsitektur Vol 2, No 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/motekar.v2i2.3841

Abstract

The challenge of tourism is how to create tourists who are loyal to tourist destinations because every corner of tourism has an impact on the economy for the business community in the tourist destination area, if tourist visitors enjoy their tour and have the intention to return to visit the tour, it will have an impact on increasing the economy of the community located in tourist destinations. This research will be conducted in Sumatra Utaran precisely at the location of the paropo tourist spot in Dairi Regency with a population of paropo tourist visitors who have visited at least twice as many as 230 tourists, this research approach is quantitative with the Structural Equation Modeling (SEM) model. This approach is able to test a model that is most ideal in estimating endogenous variables, the sampling technique in this study uses Non-probability sampling where sampling does not provide opportunities or opportunities for each element or member to be selected as a sample The analysis model used to test the hypothesis in this study is multiple regression analysis using the Smart PLS application Directly that the attractiveness of tourist destinations, collaborative tourism governance and tourist experience have a significant effect on Revisit Intention as a support for the tourism economy of the Paropo area of Dairi Regency. Directly that the attractiveness of tourist destinations and collaborative tourism governance have a significant effect on tourist experience as a support for the tourism economy of the Paropo area of Dairi Regency. Indirectly, tourist experience has a significant role in mediating the attractiveness of tourist destinations and collaborative tourism governance on revisit intension as a support for the tourism economy of the Paropo area of Dairi Regency
Pelatihan Kewirausahaan Siswa Sekolah SMK Swasta Mayjend. Sutoyo pada Era Digital Tampubolon, Arsyaf; Pasaribu, Deby Siska Oktavia; Juliansyah, Roni
Journal Liaison Academia and Society Vol 3, No 4 (2023): Desember 2023
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v3i4.678

Abstract

Kewirausahaan saat ini menjadi keterampilan yang sangat relevan untuk diperoleh sejak dini oleh siswa sekolah. Pemahaman yang baik tentang peran kewirausahaan dalam pendidikan melalui kegiatan ini diharapkan kegiatan dapat memberikan kontribusi positif terhadap pengembangan strategi pendidikan yang relevan dengan tuntutan zaman, sehingga menciptakan generasi yang lebih siap menghadapi tantangan masa depan. Adapun materi yang disampaikan pada kegiatan ini adalah pemahaman konsep kewirausahaan, penciptaan ide bisnis dan perencanaan bisnis, manajemen keuangan dan strategi pemasaran dan branding di era digital. Kegiatan ini dilaksanaakan di bulan November 2023, dengan jumlah siswa yang mengikuti kegiatan sebanyak 25 peserta, 3 orang dosen sekaligus narasumber serta 2 orang mahasiswa dari Program Studi D3 Akuntansi Universitas Mahkota Tricom Unggul.Kata Kunci: Pelatihan; Kewirausahaan; Keuangan; Pemasaran_Digital
SISTEM ADMINISTRASI PAJAK PENGHASILAN (PPH) 21 PADA KOPERASI PURNA KARYA PERTAMINA (PURNAMA) CABANG MEDAN Hariati, Hariati; Tambunan, Debora; Pasaribu, Deby Siska Oktavia
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 1 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i1.79

Abstract

Pertamina Retired Work Cooperative (Purnama) is a Private Institution engaged in the field of 3 Kg LPG Agency in Medan City whose activities are distributing 3 Kg LPG to LPG Bases in Medan City and serving PT Pertamina (Persero) Retirees in terms of Annual Data Reporting and Reporting of Deaths, Ended Retirements and Widow/Widower Pension Transfers and 3 Kg LPG Bases that collaborate with this agency are Retired Employees of PT Pertamina (Persero) who want to have business activities after retirement. The object of this research is the Medan Branch of the Pertamina Retired Work Cooperative. Data collection was carried out by interviews, observations and documentation at the Medan Branch of the Pertamina Retired Work Cooperative. The collected data were evaluated using quantitative and qualitative techniques, namely analysis based on statistical calculations in the form of numbers (amounts) and analyzed in the form of descriptions which will then be systematically arranged into a Final Project. The results of the research on the hypothesis indicate that 1. The calculation and procedure for withholding Income Tax Article 21 at the Pertamina Purna Karya Cooperative, Medan Branch, as the collector of Income Tax Article 21 has not been implemented properly in accordance with the specified time and rate. The implementation of Income Tax Article 21 has not been implemented properly because the deduction of tax debt has not been made directly to the employee's payroll. So that income tax payments have not been made in accordance with the specified time.
ANALISIS ASET LANCAR DAN TIDAK LACAR PADA PT MAHKOTA GROUP Tbk Rifkawati, Rifkawati; Pasaribu, Deby Siska Oktavia; Theodora, Eka
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 1 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i1.80

Abstract

Analysis of current and non-current assets at PT. Mahkota Group Tbk. Based on the results of the research and discussion that have been presented previously, it can be concluded from the research regarding the analysis of current assets and non-current assets of PT. Mahkota Group Tbk. Current Assets Assets are the amount of money stated on the economic resources owned by the company, whether in the form of money, goods and rights guaranteed by law or certain parties arising from transactions or events in the past. How the company can be input on how the results of the analysis of current assets and non-current assets at PT. Mahkota Group Tbk. For the author, it can add knowledge and insight about matters related to the analysis of current assets and non-current assets. For further researchers, it can be a source of reference and contribution in terms of the analysis of current assets and non-current assets.
EVALUASI SISTEM PEMBERIAN KREDIT STUDI KASUS PADA PT BPR ASIA BINTANG CEMERLANG Rahayu, Sri; Tambunan, Debora; Pasaribu, Deby Siska Oktavia
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 1 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i1.81

Abstract

The purpose of this study is to determine: 1) Whether the credit granting system implemented by PT BPR Asia Bintang Cemerlang is appropriate according to the existing theory. 2) Whether the internal control system of credit granting implemented by PT BPR Asia Bintang Cemerlang is effective. This type of research is a case study. Data collection techniques used are interviews, documentation and questionnaires. To answer the first problem, it is done by comparing the credit granting system according to the theory with the credit granting system that exists in PT BPR Asia Bintang Cemerlang. Meanwhile, to answer the second problem, namely by analyzing the implementation of internal control and with compliance testing using the Stop-or-go Sampling method with the following steps: 1) determining the attributes to be examined, 2) determining the population to be sampled, 3) determining the level of reliability and DUPL, 4) determining the first sample to be taken, 5) creating a Stop-or-go Decision table. Based on the results of the data analysis, it can be concluded that the credit granting system in PT BPR Asia Bintang Cemerlang Medan is in accordance with the underlying theory and the internal control system implemented by PT BPR Asia Bintang Cemerlang Medan is effective. This can be seen from the fulfillment of the elements in existing internal control and from compliance testing of samples, no errors were found or errors were equal to 0.
Co-Authors Adi Harianto Amin Hou Arsyaf Tampubolon Chaniago, Sabaruddin Daulay, Zulia Rifda Debora Tambunan Dewi Rafiah Pakpahan FADILA, ZAKIA Hamjah Arahman Hariati, Hariati Juliansyah, Roni M. Fakhrul Hirzi Martin Martin Mhd Restu Razaq Razaq Nasib Nidya Banuari Novirsari, Emma Prianda Pebri Rifkawati, Rifkawati Rivai, Ahmad Roni Juliansyah SRI RAHAYU Steven Gea Theodora, Eka Tony Honkley Widy Hastuty HS ZAKIA FADILA