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EFEKTIFITAS PENGGUNAAN BAHASA INDONESIA PADA LAPORAN KEUANGAN PT. CAHAYA BINTANG MEDAN Tbk Nur Azizaini Zhaharah; Narach Larasati Nasution; Anggie Pricyla Sianturi; Imelda Malona Tarigan; Dinda Dwi Aprillia; Ayu Nadira Wulandari
JURNAL ILMIAH NUSANTARA Vol. 1 No. 6 (2024): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i6.2810

Abstract

Financial reports serve not only as an internal communication tool, but also as a medium of transparency for stakeholders, both domestic and international. The use of Bahasa Indonesia is expected to improve understanding and accessibility for local stakeholders, but there are challenges in translating accounting language that is often better known in English. This research uses a qualitative approach by analyzing the financial statements of PT. Cahaya Bintang Medan Tbk and descriptive method. The results showed that the use of Indonesian in the financial statements has met the standards of good and correct language. However, there are still some problems that are less clear to non-accountant readers. For this reason, improvements are needed in the preparation of financial statements, such as the inclusion of additional explanations for accounting terms, to ensure that financial information of a company can be understood by all interested parties.
ANALISIS DAN PERANCANGAN ANGGARAN BIAYA OVERHEAD PABRIK UNTUK MENINGKATKAN EFESIENSI OPERASIONAL Narach Larasati Nasution; Imelda Malona Tarigan; Nur Azizaini Zhaharah
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i1.4204

Abstract

This research analyzes the management of factory overhead costs (BOP) in increasing the operational efficiency of manufacturing companies. BOP that is not well managed can increase the cost of production and reduce profitability. This research uses a qualitative method with a descriptive approach through interviews, observation and documentation analysis. The research results show that implementing Activity-Based Budgeting (ABB) increases the accuracy of BOP allocations, while Enterprise Resource Planning (ERP) helps transparency and cost monitoring. The main challenge is fluctuating prices of raw materials and energy, which requires budget flexibility. Optimal strategies include indirect labor control, technology-based raw material recording, and energy efficiency. With this strategy, companies can increase operational efficiency, reduce waste, and strengthen competitiveness in the manufacturing industry.
Persepsi Masyarakat Tentang Representasi dalam Pilkada Tidak Langsung dan Dampaknya Terhadap Legitimasi Kepala Daerah Terpilih: (Studi Kasus : Jalan Taduan, Kec. Medan Tembung, Sumatera Utara) Mhd Rizki Akbar; Parlaungan Gabriel Siahaan; Novridah Reanti Purba; Nur Azizaini Zhaharah; Cindy Aryani Putri; Putri Yasmin; Seniman Hati Zebua
JISPENDIORA Jurnal Ilmu Sosial Pendidikan Dan Humaniora Vol. 4 No. 2 (2025): Agustus: Jurnal Ilmu Sosial, Pendidikan Dan Humaniora (JISPENDIORA)
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jispendiora.v4i2.2350

Abstract

This study aims to build a complete picture of the relationship between the indirect regional election system, public perception of political representation, and the level of legitimacy of elected regional heads. Public perception of representation in indirect regional elections is the public's view of political representation in the election of regional heads by the DPRD and its influence on public recognition and trust in the elected regional heads. This legitimacy is the main foundation for regional heads to carry out their duties and authorities effectively. This study uses a qualitative approach with a descriptive method. Data collection techniques are carried out through observation, interviews, and documentation of relevant sources. The number of respondents in this study was 5 respondents. The results of the study show that most people reject indirect regional elections because they are considered to reduce public participation and weaken the legitimacy of regional heads. Direct regional elections are considered more democratic, representative, and reflect the will of the people.
PENGARUH PENGGUNAAN FINANCIAL TECHNOLOGY (E-WALLET) DAN GAYA HIDUP TERHADAP PERILAKU PENGELOLAAN UANG MAHASISWA Dinda Dwi Aprillia; Narach Larasati Nasution; Anggie Pricyla Sianturi; Nur Azizaini Zhaharah; Imelda Malona Traigan
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 5 (2025): Jurnal Sains Student Research (JSSR) Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i6.6686

Abstract

This study aims to examine the effect of financial technology in the form of e-wallet usage and lifestyle on students’ financial management behavior. The research employed a quantitative approach using a questionnaire distributed to 50 students of the Faculty of Economics, Universitas Negeri Medan, selected through purposive sampling. Data were analyzed using multiple linear regression after conducting validity, reliability, and classical assumption tests. The results indicate that both e-wallet usage and lifestyle have no significant effect on students’ financial management behavior. These findings suggest that internal factors such as financial literacy, self-control, and personal experience play a more dominant role in shaping financial behavior than external factors. The study contributes theoretically to the discussion of personal financial management and provides practical implications emphasizing the importance of financial education for students to manage their finances wisely.