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All Journal Jurnal Sains Student Research Jurnal Ilmiah Nusantara JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Pendidikan dan Kebudayaan Jurnal Pendidikan dan Kebudayaan
Anggie Pricyla Sianturi
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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 1 
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.
IMPLEMENTASI ANGGARAN TENAGA KERJA DALAM PERENCANAAN KEUANGAN PT INDUSTRI TELEKOMUNIKASI INDONESIA (Persero) Dinda Dwi Aprillia; Anggie Pricyla Sianturi; Muhammad Rizal
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.v2i1.4203

Abstract

The direct labor budget is a key component in financial planning, serving not only to estimate labor costs but also to optimize human resource allocation and control expenses. This study employs a qualitative descriptive approach through an in-depth review of PT INTI (Persero)’s 2022 RKAP and related literature to understand the implementation of the direct labor budget. The analysis compares the planned budget with actual realization by measuring wage rate variances and labor efficiency. The results reveal that the implementation of the budget significantly enhances cost efficiency and strengthens interdepartmental coordination. These findings identify key areas of inefficiency that can be improved to support more effective and measurable cost control strategies. Thus, the study provides a strategic foundation for improving financial management that is responsive to operational dynamics and market competition
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.
Persepsi Mahasiswa UNIMED Tentang Pembentukan Undang-Undang Kilat, Studi Kasus: (Undang-Undang Kontroversial Di Universitas Negara Medan) Nuh Yabest Sinaga; Parlaungan Gabriel Siahaan; Novridah Reanti Purba; Muhammad Arif Siagian; Daffany Viroza; Anggie Pricyla Sianturi; Gita Mori Sevira Br Tarigan
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 5 No. 2 (2025): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v5i2.6168

Abstract

Fast-track legislation refers to a legislative process that proceeds rapidly, oftenwithout adequatepublic participation and is considered lacking in transparency.This study employs a descriptive qualitative method with data collection techniquesincluding observation, interviews, and documentation. The number of respondentsto be studied is approximately ten. The research focuses on one or more laws thatare considered controversial by the public, such as the Military Law (TNI Law), theJob Creation Law (Omnibus Law), and the Mineral and Coal Mining Law (MinerbaLaw). The aim of this study is to analyze the perceptions of Unimed students towardthe formation of fast-track legislation, particularly those that frequently sparkpublic controversy. This study aims to analyze the perceptions of Unimed studentsregarding the formation of fast-tracked legislation, particularly those that oftentrigger public controversy. The research is expected to provide an overview of theextent to which students understand, respond to, and critique the practice ofexpedited lawmaking, as well as highlight its impact on public trust in the legal drafting process in Indonesia. The findings indicate that the majority of UNIMEDstudents have a negative perception of fast-tracked legislation, as the process isconsidered rushed, lacks public participation, and does not follow a transparentdeliberative mechanism. The conclusion of this study is that the absence of publicinvolvement in the legislative process strengthens students' distrust in legislativeinstitutions, fosters a skeptical attitude, and even encourages their involvement incritical movements as a form of social control.
Persepsi Mahasiswa UNIMED Tentang Pembentukan Undang-Undang Kilat, Studi Kasus: (Undang-Undang Kontroversial Di Universitas Negara Medan) Nuh Yabest Sinaga; Parlaungan Gabriel Siahaan; Novridah Reanti Purba; Muhammad Arif Siagian; Daffany Viroza; Anggie Pricyla Sianturi; Gita Mori Sevira Br Tarigan
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 5 No. 2 (2025): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v5i2.6168

Abstract

Fast-track legislation refers to a legislative process that proceeds rapidly, oftenwithout adequatepublic participation and is considered lacking in transparency.This study employs a descriptive qualitative method with data collection techniquesincluding observation, interviews, and documentation. The number of respondentsto be studied is approximately ten. The research focuses on one or more laws thatare considered controversial by the public, such as the Military Law (TNI Law), theJob Creation Law (Omnibus Law), and the Mineral and Coal Mining Law (MinerbaLaw). The aim of this study is to analyze the perceptions of Unimed students towardthe formation of fast-track legislation, particularly those that frequently sparkpublic controversy. This study aims to analyze the perceptions of Unimed studentsregarding the formation of fast-tracked legislation, particularly those that oftentrigger public controversy. The research is expected to provide an overview of theextent to which students understand, respond to, and critique the practice ofexpedited lawmaking, as well as highlight its impact on public trust in the legal drafting process in Indonesia. The findings indicate that the majority of UNIMEDstudents have a negative perception of fast-tracked legislation, as the process isconsidered rushed, lacks public participation, and does not follow a transparentdeliberative mechanism. The conclusion of this study is that the absence of publicinvolvement in the legislative process strengthens students' distrust in legislativeinstitutions, fosters a skeptical attitude, and even encourages their involvement incritical movements as a form of social control.
Co-Authors Ayu Nadira Wulandari Daffany Viroza Dinda Dwi Aprillia Gita Mori Sevira Br Tarigan Imelda Malona Tarigan Imelda Malona Traigan Muhammad Arif Siagian Narach Larasati Nasution Novridah Reanti Purba Nuh Yabest Sinaga Nur Azizaini Zhaharah Parlaungan Gabriel Siahaan