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All Journal Indonesian Journal of Education and Development Research Journal of Management Accounting, Tax and Production Jurnal Akuntansi Hukum dan Edukasi International Journal for Advanced Research Jurnal UMKM, Manajemen dan Akuntansi (JUMA)
Deyren Firmansyah
Universitas Negeri Medan
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Analisis Penentuan Sektor Unggulan Perekonomian Wilayah Kabupaten Dairi Tamaria Sidebang; Deyren Firmansyah; Mentari Rezeki Ramadhani
Jurnal UMKM, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): Februari 2025
Publisher : Universitas Battuta

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

Abstract

This research aims to determine the leading sectors of the regional economy in Dairi Regency. This research uses secondary data in the form of a time series of Gross Regional Domestic Product (GRDP) Dairi Regency and North Sumatra Province 2019-2023. Analytical tools used in This research is 1.) Location Quantient (LQ) analysis, this analytical tool is used to determine sectors base and non-base on the economy in the Dairi Regency area. 2.) This Shift Share analysis is used for understand changes and shifts in the economic structure in the Dairi Regency area. From the results of the analysis has been used through two analytical tools which have shown the leading sectors in the Dairi Regency area with the criteria for being classified as a basic and competitive sector, namely the agricultural sector, accommodation provision, government administration, and educational services.
Analysis of Education Level and Unemployment on Poverty Rates in Nias Islands 2013-2023 Deyren Firmansyah; Muammar Rinaldi; Marshanda Hutagalung; M. Abdan Syahkura Anuradi; Venus Situmeang
International Journal For Advanced Research Vol. 2 No. 4: December 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/qy0jma68

Abstract

This study aims to analyze the relationship between education level, open poverty level, and poverty in Nias Regency during the period 2013–2023. Nias Regency still faces major challenges in economic and social development, relatively low levels of community education, declining unemployment rates, and poverty lines that tend to increase from year to year. Based on BPS data and various recent scientific literature, it was found that improvements in education have not significantly reduced poverty rates. Expert opinions such as Zebua and Laoli (2023) state that low workforce skills are the main cause of high poverty rates. Meanwhile, Latif and Ramadhani (2024) emphasize the importance of investing in education in reducing poverty rates sustainably. This study uses a quantitative descriptive approach with secondary data analysis to determine the pattern of relationships between variables. The results of the analysis are expected to be used as consideration in the preparation of regional policies that focus on strengthening the quality of human resources as a strategy for overcoming poverty in Nias Regency.
Pengaruh Penggunaan Zoom Cloud Meetings dan Efektivitas Komunikasi Dalam Perkuliahan Online Terhadap Keaktifan Belajar pada Mahasiswa Pendidikan Ekonomi 2022 Universitas Negeri Medan Haryadi Haryadi; Penus Leonard Roningsih Sinurat; Melvany Agustini Sinurat; Selfiana Lumban Batu; Deyren Firmansyah
Indonesian Journal of Education and Development Research Vol. 3 No. 1 (2025): Januari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/ijedr.v3i1.4816

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Zoom Cloud Meetings dan efektivitas komunikasi dalam perkuliahan daring terhadap keaktifan belajar mahasiswa Pendidikan Ekonomi Universitas Negeri Medan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Data dikumpulkan melalui kuesioner yang disebarkan kepada 30 mahasiswa Stambuk 2022, dan dianalisis menggunakan model regresi berganda dengan perangkat lunak SPSS 25. Hasil penelitian menunjukkan bahwa penggunaan Zoom Cloud Meetings secara signifikan memengaruhi keaktifan belajar mahasiswa. Sementara itu, efektivitas komunikasi tidak menunjukkan pengaruh signifikan secara parsial, tetapi memiliki pengaruh signifikan secara simultan bersama dengan penggunaan Zoom. Variabel independen dalam penelitian ini mampu menjelaskan 63,1% variasi keaktifan belajar mahasiswa, sedangkan sisanya dipengaruhi oleh faktor lain. Temuan ini menegaskan pentingnya pengelolaan media pembelajaran interaktif dan komunikasi yang efektif untuk meningkatkan keaktifan mahasiswa dalam pembelajaran daring.
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.
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 Eva Juli Yanti Situmorang Evi Syurani Harahap Evi Syuriani Haryadi Haryadi M Abdan Syakura Annurradi M. Abdan Syahkura Anuradi M. Abdan Syakura Annuradi Marshanda Hutagalung Meiriza, Mica Siar Melvany Agustini Sinurat Mentari Rezeki Ramadhani Muammar Rinaldi Novita Sari Br Kaban Nur Sakinah Hasibuan Penus Leonard Roningsih Sinurat Putri Kemala Dewi Lubis Renata Olivia Ginting Selfiana Lumban Batu Tamaria Br Sidebang Tamaria Sidebang Venus Situmeang Vingky Dwi Pratama Vivi Safira Zulfa Afifah