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All Journal Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jurnal Sains Student Research Jurnal Ilmiah Nusantara JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Dinda Dwi Aprillia
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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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.
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
Analisis Perbandingan Pemahaman Mahasiswa Universitas Negeri Medan dari Berbagai Jurusan Terhadap Penegakan Hukum Tindak Pidana Korupsi Dinda Dwi Aprillia; Parlaungan Gabriel Siahaan; Novridah Reanti Purba; Kevin Jeremi Doniartha Saragih; Mey Wulandari Simanullang; Adelsiza Zenoni Harianja; Amelia Kartika
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.v4i2.2352

Abstract

Law enforcement against corruption is a vital aspect of maintaining the integrity of the Indonesian nation, considering that corruption has become a widespread and systemic phenomenon across various sectors. In this context, students, as agents of change, play an important role in overseeing legal enforcement issues. Unfortunately, understanding of anti-corruption laws remains uneven among students from different academic disciplines. This study uses a descriptive qualitative method with data collection techniques including observation, interviews, and documentation involving 10 respondents from various departments at Universitas Negeri Medan. The purpose of this research is to analyze the level of understanding, differences in perspective, and the concern of students across disciplines toward the enforcement of anti-corruption laws in Indonesia. The findings reveal variations in understanding based on academic background, yet most students acknowledge the importance of integrating anti-corruption education across all majors as a preventive step to foster legal awareness and integrity from an early stage.
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.
Co-Authors Adelsiza Zenoni Harianja Amelia Kartika Anggie Pricyla Sianturi Ayu Nadira Wulandari Imelda Malona Tarigan Imelda Malona Traigan Kevin Jeremi Doniartha Saragih Mey Wulandari Simanullang Narach Larasati Nasution Novridah Reanti Purba Nur Azizaini Zhaharah Parlaungan Gabriel Siahaan