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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal EMT KITA JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Journal Of Management Science (JMAS) Jurnal Suluh Pendidikan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Visi Sosial Humaniora Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Fokus Manajemen ProBisnis : Jurnal Manajemen Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Pengabdian Masyarakat Bhinneka Golden Ratio of Data in Summary Economics and Business Journal Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal Multidisiplin Sahombu Communautaire: Journal of Community Service Journal of Management, Economic, and Accounting Journal of International Multidisciplinary Research Jurnal Ekonomi, Manajemen, Akuntansi
Harefa, Idarni
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Analisis Faktor-Faktor Pemutusan Hubungan Kerja Dalam Pengambilan Kebijakan Di Perusahaan PT. Aneka Sarana Jaya Kota Gunungsitoli Gea, Herry Andrinata; Telaumbanua, Eliagus; Zebua, Serniati; Harefa, Idarni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11249

Abstract

Kebijakan Pemutusan Hubungan Kerja (PHK) sering kali menjadi langkah terakhir yang diambil perusahaan ketika masalah disiplin dan kinerja karyawan mencapai titik yang serius. PT. Aneka Sarana Jaya menghadapi tantangan besar dalam hal pelanggaran aturan kerja yang berpotensi merugikan kinerja perusahaan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode wawancara dan observasi untuk mengidentifikasi faktor penyebab PHK di perusahaan tersebut. Analisis data dilakukan menggunakan model Miles dan Huberman. Hasil penelitian menunjukkan bahwa kebijakan PHK di PT. Aneka Sarana Jaya dipengaruhi oleh penurunan kinerja karyawan, restrukturisasi perusahaan, dan krisis ekonomi. Penurunan kinerja menjadi faktor dominan, terutama pada karyawan yang tidak memenuhi target kerja. Selain itu, pelanggaran aturan seperti pencurian barang, ketidakhadiran tanpa alasan jelas, dan kurangnya kerja sama tim berkontribusi pada keputusan PHK. Untuk mengurangi PHK, perusahaan disarankan untuk menerapkan pelatihan berkelanjutan, peningkatan pengawasan, serta sanksi disiplin yang tegas dan adil. Pendekatan proaktif dalam membangun kerja sama tim dan program pengembangan karyawan berbasis kompetensi diharapkan dapat meningkatkan produktivitas dan menciptakan lingkungan kerja yang lebih harmonis
Analisis Efisiensi Keuangan Pada Dinas Perumahan Dan Permukiman Kabupaten Nias Utara Nazara, Setiaman; Buulolo, Nanny A.; Harefa, Idarni; Gulo, Heniwati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.12073

Abstract

Penelitian ini bertujuan untuk menganalisis strategi, peran, kendala, dan dampak efisiensi pengelolaan keuangan terhadap kinerja organisasi dan pelayanan masyarakat. Jenis penelitian ini adalah penelitian kualitatif deskriptif. Teknik pengumpulan data dilakukan melalui wawancara mendalam, dokumentasi, dan observasi. Informan penelitian terdiri dari Kepala Dinas, Sekretaris Dinas, Kepala Bidang, dan Kepala Seksi pada Dinas Perumahan dan Permukiman Kabupaten Nias Utara. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan untuk memperoleh pemahaman yang komprehensif terkait efisiensi pengelolaan keuangan. Berdasarkan hasil penelitian, efisiensi pengelolaan keuangan dicapai melalui perencanaan berbasis kinerja, pengalokasian anggaran berdasarkan prioritas, pemanfaatan teknologi digital, serta akurasi data. Kendala yang muncul meliputi keterbatasan dana, proses pencairan yang lambat, serta kurangnya SDM teknis. Meskipun demikian, realisasi anggaran rata-rata mencapai lebih dari 90%, menunjukkan tingkat efisiensi yang cukup tinggi. Efisiensi ini berdampak positif terhadap percepatan pembangunan, khususnya penyediaan rumah layak huni dan fasilitas sanitasi bagi masyarakat. Kesimpulan penelitian menunjukkan bahwa penerapan prinsip transparansi, akuntabilitas, value for money, serta digitalisasi pengelolaan keuangan berperan signifikan dalam meningkatkan efisiensi organisasi. Dengan demikian, strategi pengelolaan keuangan yang efektif dapat mendukung peningkatan kinerja dan kualitas pelayanan Dinas Perumahan dan Permukiman Kabupaten Nias Utara.
Analysis of the Implementation of Risk Management to Minimize the Risk of Bad Credit at the Nias Rural Development Savings and Loans Cooperative (KSP3) Gunungsitoli Branch Daeli, Seniati; Telaumbanua, Aferiaman; Harefa, Idarni; Baene, Eduar
Golden Ratio of Data in Summary Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i2.577

Abstract

This study aims to determine the application of risk management carried out by the Nias Rural Development Savings and Loan Cooperative (KSP3) Gunungsitoli Branch in minimizing the risk of bad loans. In this study, the type of research used is a descriptive type with a qualitative approach. Data collection techniques are used through observation, interviews and documentation. To obtain information, the researcher conducted direct interviews with 6 informants, namely branch heads, 2 employees and 3 members of the Nias Rural Development Savings and Loan Cooperative (KSP3) Gunungsitoli Branch. The data analysis techniques used in qualitative research include transcripts of interview results, data reduction, data presentation and conclusion drawn. The results of the study show that the implementation of risk management carried out by the Nias Rural Development Savings and Loan Cooperative (KSP3) Gunungsitoli Branch is carried out through a series of stages, namely risk identification, risk measurement, risk monitoring and risk control. The implementation of risk management to minimize the risk of bad loans has been effectively implemented by KSP3 Nias Gunungsitoli Branch as evidenced by the NPL (Non-Performing Loan) rate from 2020-2022 which is still below 5%.
Analysis of the Influence of Financial Literacy on Saving Interest of Civil Servants of The One-Stop Integrated Capital Investment and Licensing Service of The Northern Nias Regency Zalukhu, Risma Nelly; Bate'e, Maria Magdalena; Harefa, Idarni; Mendrofa, Yupiter
Golden Ratio of Data in Summary Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i2.578

Abstract

Employees at the One Stop Integrated Investment and Licensing Services Service in North Nias Regency have a different understanding of Financial Literacy. So some employees do not understand basic financial concepts, such as budget planning, investment, risk, and how to manage debt. Some employees are trapped in fraudulent investments and there are still many employees who have consumerist habits, namely buying things based on desire rather than need. This research aims to determine the influence of financial literacy on the interest in saving of Civil Servants at the One Stop Integrated Licensing and Investment Service of North Nias Regency. The variables in this research are financial literacy (X) and interest in saving (Y). The method in this research uses quantitative research methods. The data collection method in this research uses primary data obtained from filling out questionnaires with 31 employee respondents at the One Stop Integrated Licensing and Investment Service Office of North Nias Regency. as well as secondary data obtained from journals related to this research. The data analysis methods used are validity test, reliability test, correlation coefficient test, determinant coefficient test, normality test, heteroscedasticity test, linearity regression test, simple linear regression test and T test. The results of this research show that financial literacy has a positive and significant effect on the interest in saving of Civil Servants at the One Stop Integrated Licensing and Investment Service of North Nias Regency. Simultaneously, the magnitude of the influence of financial literacy on the interest in saving of employees of the One Stop Integrated Investment and Licensing Services Service of North Nias Regency is 43.8%, while the other 56.2% is influenced by other variables not included in the research.
Analysis of Pricing Strategies in Increasing Sales Volume Tafonao, Sinta Ardiyanti Putri; Zalukhu, Yuterlin; Harefa, Idarni; Laia, Otanius
Golden Ratio of Data in Summary Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i2.673

Abstract

This research aims to determine the pricing strategy for increasing sales volume at Mawar Bakery Gunungsitoli. The problem formulation in this research is to analyze pricing in increasing sales volume. This type of research is qualitative research, it uses research instruments guided by the type of research used, namely the form of interview instruments and observation. The number of informants in this research consisted of 5 respondents. To be able to answer the problem formulation in this research, the researchers here analyzed the data descriptively qualitatively. The process of systematically searching and compiling data obtained from interviews, field notes and other materials so that it can be easily understood and of course can be informed to other people. Based on the research results, Mawar Bakery has a good pricing strategy in accordance with pricing indicators. In this way, good pricing can increase sales volume at the Mawar Bakery Shop.
Evaluasi Dampak Sistem Kompensasi Dan Benefit Terhadap Loyalitas Karyawan : Studi Kasus di UD Anugerah 99 Telaumbanua, Ledi Triranto; Waruwu, Eliyunus; Halawa, Forman; Halawa, Odaligoziduhu; Harefa, Idarni
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

UD Anugerah 99 merupakan sebuah usaha dagang yang bergerak dibidang perdagangan bahan bangunan . UD Anugerah 99 menyediakan berbagai produk bahan dagangan, diantaranya baja ringan, plafon PVC dan Pagar galvanis. UD Anugerah 99 berlokasi di Jln. Diponegoro No.444, Km.4, Kota Gunungsitoli. Penelitian ini bertujuan untuk mengetahui dampak sistem kompensasi dan benefit terhadap loyalitas karyawan. Untuk mencapai tujuan tersebut, peneliti mengolah data dengan menggunakan kualitatif yang bersifat deskriptif dengan menggunakan metode wawancara mendalam (in-depth interview) yaitu memberikan pertanyaan kepada 1 (satu) informan kunci dan 2 (dua) informan pendukung. Berdasarkan dari analisis diatas, dapat ditarik kesimpulan yaitu mengimplementasikan sistem kompensasi dan benefit memiliki dampak dan merupakan faktor utama adanya loyalitas karyawan di UD Anugerah 99. Dalam mengimplementasikan sistem kompensasi dan benefit terdapat unsur-unsur kompensasi dan benefit yaitu gaji, upah, insentif, tunjangan dan fasilitas, dimana yang menjadi variabel utama adalah kompensasi dan benefit. Berdasarkan hasil penelitian diperoleh kesimpulan bahwa sistem kompensasi dan benefit merupakan faktor utama adanya loyalitas karyawan di UD Anugerah 99.
Analisis Pengaruh Literasi dan Intensitas Inklusi Keuangan Terhadap Financial Technology Mahasiswa di Universitas Nias Permana Harefa, Abdiwan Dixit; Harefa, Idarni; Faebuadodo Hulu, Perlindungan; Telaumbanua, Aferiaman
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8222

Abstract

Financial techonology ialah salah satu metode pelayanan jasa dibidang keuangan yang populer di era digital. Pemerintah dan masyarakat sangat mengharapkan agar dengan adanya financial technology dapat meningkatkan akses terhadap layanan keuangan. Penelitian ini bertujuan untuk mengetahui bagaimana peran literasi keuangan dan intensitas inklusi keuangan dalam mendorong perkembangan financial technology. Penelitian ini menggunakan analisis stucture equation model partial least square (SEM-PLS) dengan alat bantu berupa software SmartPls serta didukung dengan data dari kuesioner yang dibagikan secara online kepada para mahasiswa pengguna layanan financial technology di Universitas Nias. Penelitian ini menemukan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap financial technology mahasiswa di Universitas Nias. Kemudian intensitas inklusi keuangan berpengaruh positif dan signifikan terhadap financial technology mahasiswa di Universitas Nias serta Literasi dan intensitas keuangan berpengaruh positif dan signifikan secara simultan terhadap Financial Technology mahasiswa di Universitas Nias.
Analisi Kontribusi dan Efektivitas Penetapan NJOP Berdasarkan Perhitungan Pajak Daerah Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kata Gunungsitoli Zebua, Fransiska Riang Hati; Buulolo, Nanny A.; Harefa, Idarni; Zai, Kurniawan S.
Visi Sosial Humaniora Vol. 5 No. 1 (2024): Visi Sosial Humaniora: Edisi Juni 2024
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v5i1.2308

Abstract

The realization of land and building tax in the Gunungsitoli City Government in 2021-2022 does not correspond to the level of contribution and effectiveness in PAD revenue which is still classified as very low. This research aims to analyze how big the contribution and effectivenes of land building taxes is in increasing the Regional Original Income of Gunungsitoli City. The research method used is a quantitative descriptive method that uses secondary data and literature with the data source coming from the Regional Financial and Revenue Management Agency (RFRMA) of Gunungsitoli City. In this research, the time period used was 2021-2022 with data analysis using overlay analysis techniques. The research results show that the contribution value is carried out using a tax and levy revenue matrix based on an overlay analysis for 2021-2022. In the 2 (two) year period from 2021 - 2022, the value of the land and building tax contribution includes the criteria for very less in contributing to local original.
Pengaruh Gaya Hidup Terhadap Perilaku Keuangan Mahasiswa Fakultas Ekonomi Universitas Nias Mendrofa, Aftitin Desti; Bate’e , Maria Magdalena; Harefa, Idarni; Zai , Kurniawan Sarototonafo
Visi Sosial Humaniora Vol. 5 No. 1 (2024): Visi Sosial Humaniora: Edisi Juni 2024
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v5i1.2310

Abstract

Lifestyle is how a person behaves to allocate money and time which is expressed in activities, interests and opinions. Meanwhile, financial behavior is a person's ability to manage, namely planning, budgeting, checking management, controlling, searching and storing daily financial funds. As for the lifestyle of students at the Faculty of Economics, Nias University, which influences their financial behavior and how much influence lifestyle has on the financial behavior of students at the Faculty of Economics, Nias University. The research results show that: (1) Lifestyle has a positive effect on Financial Behavior. This is justified by the value of valid data processing results for Variables Therefore, the reliability test of these two variables can be declared reliable because the Cronbach Alpha value is above 0.6. (2) The correlation result with the SPSS software method is 0.919. This figure shows that the significant value is 0.919>0.05, which means that there is no correlation in this study. (3) The coefficient of determination of the R Square value shows a value of 0.844. If the percentage is at a value of 84%, this is the value of the Lifestyle variable that can be explained. (4) The results of the t test for variables X and Y processed in this research Ha are accepted and Ho is rejected, meaning that there is a significant influence of variable
Analisis Peran Teknologi Finansial dan Literasi Keuangan Dalam Meningkatkan Akses Inklusi Keuangan Pada UKM di Kota Gunungsitoli Zai, Vinsen April Linus; Harefa, Idarni; Bu’ulolo, Nanny A.; Telaumbanua, Aferiaman
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9598

Abstract

Inklusi keuangan mengacu pada ketersediaan dan kemudahan akses layanan keuangan tanpa hambatan, menjadi kunci dalam meningkatkan kesejahteraan masyarakat. Di era digitalisasi, upaya meningkatkan inklusi keuangan didukung oleh layanan teknologi finansial dan literasi keuangan yang semakin berkembang. Namun, kendala utama muncul karena layanan teknologi finansial belum sepenuhnya dimanfaatkan dengan optimal, menyebabkan dampak yang kurang optimal dan menghambat akses inklusi keuangan.Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk menganalisis peran teknologi finansial dalam meningkatkan akses inklusi keuangan pada Usaha Kecil Menengah (UKM) di Kota Gunungsitoli, serta dampak pemanfaatan layanan tersebut. Hasil penelitian menunjukkan bahwa penggunaan layanan keuangan berbasis teknologi finansial memberikan kontribusi signifikan dalam meningkatkan akses inklusi keuangan dan berdampak positif pada keberlanjutan UKM. Dengan demikian, penulis menyimpulkan bahwa pemahaman yang baik dalam memanfaatkan layanan teknologi finansial membuka akses lebih luas, memperkuat inklusi keuangan, dan memberikan dampak positif pada pertumbuhan Usaha Kecil Menengah di Kota Gunungsitoli. Implikasi temuan ini diharapkan menjadi dasar untuk pengembangan kebijakan dan strategi pendukung, serta memotivasi pelaku industri, pemerintah, dan lembaga keuangan untuk terus mendorong inovasi dan pemanfaatan teknologi finansial guna mendukung inklusi keuangan yang lebih efektif di tingkat lokal.
Co-Authors Aceh, Masmunira Ayler Beniah Ndraha Baene, Diana Novita Bate'e, Maria Magdalena Bate'e, Nefirman Batee, Maria Magdalena Bate’, Maria M Bate’e , Maria Magdalena Bate’e, Maria Magdalena Bate’e, Putri Clarita Bawamenewi Bu'ulolo, Nanny Artatina Buulolo, Nanny A. Buulolo, Nanny Artatina Bu’ulolo, Nanny Bu’ulolo, Nanny A. Bu’ulolo, Nany Artatina Daeli, Seniati Duha, Tiarni ELIYUNUS WARUWU Faebuadodo Hulu, Perlindungan Fanaetu, Yuternalis Juniter Fatolosa Hulu Fredika Ade Pratama Agustiawan Gea, Alberman Ekarius Gea, Ester Kurniawati Gea, Herry Andrinata Gea, Jeliswan B.I.J Gea, Jeliswan Berkat Iman Jaya Gea, Mei Berkat Syukur Gea, Melianus Gea, Yosua Victorada Gulo, Boby Marthin Gulo, Erwinta Gulo, Heniwati Gulo, Pasti Kasih Gulo, Resman Gulo, Susimawati Gulo, Yenni Tri Yanti Halawa, Fanotona Halawa, Forman Halawa, Lidia Warisani Halawa, Odaligo Harefa, Feberni Harefa, Lican Nirmala Harefa, Ronand Sona Sowa’a Harefa, Sadari Haria, Reklis Putri Hia, Litani Yakini Hondo, Elgius Hulu, Antonius Julius Hulu, Denesti Hulu, Fatolosa Hulu, Juli Herdiman Hulu, Parlindungan F Hulu, Perlindungan Faebuadodo Hulu, Protection F. Hulu, Yolan Selviana Humendru, Hence Anycolony Kakisina, Sophia Molinda Lahagu, Feberlius Lahagu, Maret Iman Laia, Aluiwa'auri Laia, Otanius Laia, Veronika Fatina Laoli, Jeni Astuti Laoli, Meri Eka Lestari Laowo, Ridho Tri Aman Larosa, Sri Nibenia Larosa, Sweecth Lestari Lase, Febri Liani Putri Lase, Heseziduhu Lase, Kartini Lase, Kasiani Lase, Murniwati Lase, Nasrul Efendi Lase, Petrus Lase, Ramalan Wati Marulafau, Imadulhaq Meiman Hidayat Waruwu Mendrofa, Aftitin Desti Mendrofa, Martha Surya Dinata Mendrofa, Norbert Gabrielle Charasi Mendrofa, Sepriani Mendrofa, Soterman Fotendo Kristian Mendrofa, Syah Abadi Mendrofa, Yupiter Nazara, Delnovi Yanti Nazara, Setiaman Ndraha, Katharina Kaeni Wartey Jemefal Jens Ndraha, Oktaviani Ndruru, Bernada Ndruru, Efenis Odaligoziduhu Halawa Permana Harefa, Abdiwan Dixit Putra, Heri Melvin Sah S Zai, Kurniawan Saota, Imelda Wulansari Serniati Zebua Sophia Molinda Kakisina Tafonao, Sinta Ardiyanti Putri Telaumbanua, Aferiaman Telaumbanua, Daniel Anugrah Prima Telaumbanua, Ledi Triranto Telaumbanua, Otolius Telaumbanua, Sofyan Fran Wijaya Telaumbanua, Widya Fransiska Wansyah Putra Harefa, Ider Waruwu, Frisca Angela Waruwu, Jhon Ervin Waruwu, Meiman H. Waruwu, Mira Mista Waruwu, Putri Destari Waruwu, Walina Yuterlin Zalukhu Zai , Kurniawan Sarototonafo Zai, Happy Notatema Zai, Kurniawan S. Zai, Kurniawan Sarototonafo Zai, Vinsen April Linus Zalukhu, Dinda Juliyana Zalukhu, Risma Nelly Zalukhu, Sukur Puji Iman Zalukhu, Yuterlin Zamasi, Berkat Perlindungan Zebua, Adil Setia Zebua, Alfandi Zebua, Andri Krisman Zebua, Dedi Irawan Zebua, Emanuel Zebua, Fakta Solala Zebua, Fransiska Riang Hati Zebua, Idam Eltri Zebua, Indirwan Zebua, Silvan Solaso Zebua, Triwan Putra Zega, Binsar Jun Imer Zega, Dede Kurniawan Zega, Irfan Zega, Nurhayati Zega, Sadarman Zendrato, Hasrat Damai Aprilliaman Zendrato, Lois Ihcasia Zendrato, Sejoiman