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All Journal Journal of Management Accounting, Tax and Production Jurnal Akuntansi Hukum dan Edukasi Outline Journal of Economic Studies Journal of Business Inflation Management and Accounting
Eva Juli Yanti Situmorang
Universitas Negeri Medan
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of the competitiveness of the agricultural sector to the leading sector in Tebing Tinggi City Renata Olivia Ginting; Meuthia Fahrani; Eva Juli Yanti Situmorang
Outline Journal of Economic Studies Vol. 4 No. 1: October 2024 - March 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/s754sg12

Abstract

This research analyzes the competitiveness of the agricultural sector in Tebing Tinggi City compared to other leading sectors using the Location Quotient (LQ) and Shift Share Analysis methods. The main focus is how the agricultural sector contributes to regional economic growth and its competitiveness compared to other sectors. The main finding is that the Basic Sector (LQ > 1) is several of Tebing Tinggi's leading sectors including educational services, government administration, construction, as well as investment and food and drink. These sectors show export potential and are the main drivers of the economy. Non-Basic Sector (LQ < 1) The agricultural sector has a low LQ (0.048), indicating that its contribution to the Tebing Tinggi economy is relatively small compared to the national level. Shift Share Analysis: The education, real estate and financial services sectors have faster growth than the national average, while agriculture shows slower growth. The agricultural sector in Tebing Tinggi City has not yet become the dominant sector in the economic structure, even though its potential is large. Strengthening technology, commodity diversification and increasing international market access are needed to increase the competitiveness of this sector.
Analisis Komprehensif Kelayakan Usaha Fia Water: Perspektif Pemasaran, Manajemen, dan Operasional Evi Syurani Harahap; Deyren Firmansyah; Vivi Safira; Vingky Dwi Pratama; Zulfa Afifah; Eva Juli Yanti Situmorang
Jurnal Akuntansi Hukum dan Edukasi Vol. 2 No. 2 (2025): November 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i2.7343

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan usaha Depot Air Minum Fia Water dari aspek pemasaran, manajemen sumber daya manusia, dan operasional. Usaha ini bergerak di bidang air minum isi ulang pegunungan yang berlokasi di Jawa Barat dengan produk utama berupa air galon yang bersumber dari mata air alami Sibolangit. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa dari aspek pemasaran, Fia Water memiliki peluang pengembangan yang baik karena segmentasi pasar yang jelas, strategi harga yang kompetitif, serta promosi yang efektif melalui media sosial dan rekomendasi pelanggan. Dari aspek manajemen sumber daya manusia, usaha ini telah dikelola secara efisien dengan struktur organisasi sederhana dan pembagian kerja yang jelas. Sementara itu, dari aspek operasional, kegiatan produksi telah memenuhi standar kelayakan dengan penggunaan teknologi penyaringan modern dan lokasi usaha yang strategis. Berdasarkan hasil analisis tersebut, dapat disimpulkan bahwa usaha Fia Water layak untuk dikembangkan karena telah memenuhi kriteria kelayakan dari ketiga aspek utama yang diteliti.
Analisis Pengaruh Inflasi, Suku Bunga dan Nilai Tukar Terhadap Pergerakan Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia Tahun 2009-2023 Desry Rasmita Tarigan; Renata Olivia Ginting; Eva Juli Yanti Situmorang; Putri Kemala Dewi Lubis
Journal of Business Inflation Management and Accounting Vol. 2 No. 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i2.5792

Abstract

Penelitian ini mengkaji pengaruhl inflasi, sukul bunga, danl nilai tukarl terhadap Indeksl Harga Sahaml Gabungan (lIHSG) Bursal Efek Indonesial (lBEI) padal tahun 2009 hingga 2023. Metodologi penelitian kuantitatif dan analisis regresi berganda menunjukkanl bahwa inflasil tidak memilikil dampak yangl nyata terhadapl IHSG (p = 0,705). Terdapat dampak negatif yang signifikan (p = 0,039) dari suku bunga dan dampak positif yang signifikan (p = 0,008) dari nilai tukar. Sukul bunga danl nilai tukarl merupakan faktorl utama yangl secara bersamaan memiliki dampak yang cukup besar terhadap IHSG (p = 0,000000).
VAT Treatment In Gold And Jewelry Trade: Regulation and Implementation Review Putri Kemala Dewi Lubis; Evi Syuriani; Deyren Firmansyah; Eva Juli Yanti Situmorang; Nur Sakinah Hasibuan
Journal of Management Accounting, Tax and Production Vol. 3 No. 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.4028

Abstract

This research aims to analyze the treatment of Value Added Tax (VAT) in the gold and jewelry trade as well as business actors' compliance with established tax regulations. Even though Minister of Finance Regulation Number 30/PMK.03/2014 and Law Number 7 of 2021 stipulate the obligation to collect VAT of 11% on sales of gold and jewelry, research results show that the majority of gold shops in Deli Serdang have not implemented this provision. This is caused by a lack of understanding by business actors regarding tax regulations, minimal outreach from the authorities, and concerns that the implementation of VAT will have a negative impact on consumer purchasing power. This research emphasizes the importance of increasing ongoing outreach, supervision and training efforts to encourage compliance by business actors in carrying out tax obligations. The government also needs to balance law enforcement with a supportive approach to maintaining the stability and sustainability of the national jewelry industry.
Co-Authors Desry Rasmita Tarigan Deyren Firmansyah Evi Syurani Harahap Evi Syuriani M Abdan Syakura Annurradi Meiriza, Mica Siar Meuthia Fahrani Novita Sari Br Kaban Nur Sakinah Hasibuan Putri Kemala Dewi Lubis Renata Olivia Ginting Tamaria Br Sidebang Vingky Dwi Pratama Vivi Safira Zulfa Afifah