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All Journal Jurnal Ilmu Manajemen (JIM) Jurnal Akuntansi dan Pajak Jurnal Inovasi Bisnis (Inovbiz) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen J-MAS (Jurnal Manajemen dan Sains) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Manajemen dan Bisnis SULTANIST: Jurnal Manajemen dan Keuangan Penentuan harga obligasi dan teori tingkat bunga Jurnal Ilmu Manajemen Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JURNAL EKSBIS International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Satyagraha Jurnal Ecogen Ilomata International Journal of Management Multicience Bisnis Net : Jurnal Ekonomi dan Bisnis International Journal of Community Service Jurnal Ekonomi Perjuangan (JUMPER) Strategic: Journal of Management Sciences Buletin Abdi Masyarakat (BAM) Jurnal Pengabdian Mandiri Room of Civil Society Development TGO Journal of Community Development SENMEA International Journal of Economics, Business and Innovation Research Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Room of Civil Social Development
Debi Eka Putri
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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DUKUNGAN KEPADA GURU SDN 091440 MANIK HATARAN UNTUK MELAKUKAN REFEKSI TERHADAP PROSES PEMBELAJARAN Marisi Butarbutar; Sudung Simatupang; Ernest Grace; Debi Eka Putri; Hendrick Sasimtan Putra
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 3: Maret 2025
Publisher : Bajang Institute

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Abstract

Pelaksanaan pengabdian ini berfokus agar mampu untuk meningkatkan kompetensi guru dan juga agar guru mampu mengasah kemampuan kecerdasan spiritual dari guru di SDN 091440 Manik Hataran Kabupaten Simalungun, Sumatera Utara. Metode yang digunakan dengan metode workshop, dan hasilnya pada saat sesi tanya jawab masih ditemukan para guru SDN 091440 Manik Hataran Kabupaten Simalungun, Sumatera Utara yang kompetensinya masih belum optimal dan juga guru mash sering lupa dalam menerapkan prinsip-prinsip spritualisme pada saat proses pembelajaran kemudian kurangnya motivasi guru dalam mengajar. Dengan adanya workshop tersebut besar harapan ke depannya bahwa guru di SDN 091440 Manik Hataran Kabupaten Simalungun, Sumatera Utara mampu meningkatkan kompetensinya serta selalu menerapkan spritualisme serta adanya motivasi yang tinggi dalam mengajar terhadap murid-muridnya
Penguatan SDM dan Literasi Keuangan untuk Inovasi Produk UMKM Berkah Relief Pematangsiantar Silalahi, Marto; Sisca, Sisca; Putri, Debi Eka; Putra, Hendrick Sasimtan; Arshandy, Eliza; Silaen, Musa Fernando
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.664

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, tetapi masih menghadapi tantangan dalam manajemen keuangan dan inovasi produk. Pengabdian masyarakat ini bertujuan untuk meningkatkan kualitas sumber daya manusia (SDM) dan literasi manajemen keuangan untuk mendorong kreativitas dan inovasi produk pada UMKM Berkah Relief Pematangsiantar. Kegiatan diikuti oleh 12 peserta, terdiri atas pemilik dan staf pengelola usaha, dengan metode partisipatif melalui ceramah, diskusi interaktif, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan signifikan pada aspek kualitas SDM dan literasi keuangan (91,7%), serta kreativitas dan inovasi produk (83,3%). Pelatihan berbasis praktik nyata dan kontekstual terbukti efektif mendukung pengelolaan keuangan yang lebih baik, perencanaan usaha yang efisien, dan pengembangan produk yang lebih relevan dengan kebutuhan pasar lokal. Disarankan agar program ini direplikasi pada UMKM sejenis dengan pendampingan lanjutan untuk memperkuat inovasi produk dan pemanfaatan teknologi digital.
Penguatan SDM dan Literasi Keuangan untuk Inovasi Produk UMKM Berkah Relief Pematangsiantar Silalahi, Marto; Sisca, Sisca; Putri, Debi Eka; Putra, Hendrick Sasimtan; Arshandy, Eliza; Silaen, Musa Fernando
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.664

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, tetapi masih menghadapi tantangan dalam manajemen keuangan dan inovasi produk. Pengabdian masyarakat ini bertujuan untuk meningkatkan kualitas sumber daya manusia (SDM) dan literasi manajemen keuangan untuk mendorong kreativitas dan inovasi produk pada UMKM Berkah Relief Pematangsiantar. Kegiatan diikuti oleh 12 peserta, terdiri atas pemilik dan staf pengelola usaha, dengan metode partisipatif melalui ceramah, diskusi interaktif, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan signifikan pada aspek kualitas SDM dan literasi keuangan (91,7%), serta kreativitas dan inovasi produk (83,3%). Pelatihan berbasis praktik nyata dan kontekstual terbukti efektif mendukung pengelolaan keuangan yang lebih baik, perencanaan usaha yang efisien, dan pengembangan produk yang lebih relevan dengan kebutuhan pasar lokal. Disarankan agar program ini direplikasi pada UMKM sejenis dengan pendampingan lanjutan untuk memperkuat inovasi produk dan pemanfaatan teknologi digital.
GEN Z DOOM SPENDING LIFESTYLE THAT INFLUENCES IMPULSIVE CONSUMER SHOPPING BEHAVIOR Simatupang, Sudung; Butarbutar, Marisi; Susanti, Desi; Putri, Debi Eka
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 13 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v13i1.695

Abstract

Changes in consumer behavior from generation Z today have experienced a significant shift to impulsive buying behavior and led to doom spending. The purpose of this study is to determine the impulsive behavior influenced by generation Z's lifestyle. The results found that all lifestyle and consumer behavior research variables have valid and reliable criteria. The regression equation used is a simple regression where the equation results are Y = 13.175 + 0.517X, From the results of this equation the correlation coefficient of lifestyle on impulsive consumer behavior has a positive contribution, this means that if the correlation coefficient shows a positive contribution, it means that there is a unidirectional relationship between lifestyle and impulsive consumption behavior. Then the partial hypothesis results show that there is a positive and significant effect on impulsive buying consumer behavior. This means that when lifestyle increases, impulsive buying consumer behavior will also increase.Keywords: Lifestyle, Doom Spending, Impulse Buying
The Application Of Green Human Resource Management in Influencing The Environment Of Modern Organizations Simatupang, Sudung; Silalahi, Marto; Putra, Hendrick Sasimtan; Putri, Debi Eka; Butarbutar, Marisi
International Journal of Economics, Business and Innovation Research Vol. 4 No. 05 (2025): August - September, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i05.2254

Abstract

Green Human Resources Management (GHRM) is a strategic approach to human resource management that integrates sustainability values and environmentally friendly practices within organizations. This study indicates that the implementation of GHRM has a positive and significant impact on the modern organizational environment by improving resource efficiency, reducing negative environmental impacts, and fostering a sustainability-oriented work culture. Furthermore, GHRM contributes to enhancing corporate image, employee loyalty, and organizational competitiveness in an era where social and ecological responsibility are highly demanded. Thus, GHRM can serve as a key pillar in building modern organizations that are adaptive, innovative, and oriented toward long-term sustainability.
ANALISIS BREAK EVEN POINT SEBAGAI DASAR PERENCANAAN LABA PADA UD. YAPHIN SNACK KARANG BANGUN KECAMATAN SIANTAR KABUPATEN SIMALUNGUN Arshandy, Eliza; Ervina, Nelly; Siregar, Liper; Eka Putri, Debi; Tondang, Claudia J
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1700

Abstract

ABSTRACT. The aims of this study were: 1. To find out the description of the break even point as the basis for planning onion cake profits at UD. Yaphin Snack Karang Bangun, Siantar District, Simalungun Regency. 2. To find out the break even point as a basis for planning onion cake profits at UD. Yaphin Snack is located in Karang Bangun, Siantar District, Simalungun Regency. This research was conducted using qualitative descriptive analysis methods and inductive analysis. The types of data used in this study are qualitative data and quantitative data. Sources of data used in this study are primary and secondary data. The results of this study can be summarized as follows: 1. Fixed costs from 2017 to 2021 have not changed. 2. Raw material costs from 2017 to 2019 have increased 3. Direct labor costs have not increased except for the printing part. 4. Variable costs from 2017 to 2019 have increased. 5. Factory overhead costs from 2017 to 2019 have increased. 6. Production data for 2017 to 2019 has increased. 7. The break even point from 2017 to 2019 has increased. 8. The level of sales margin of safety from 2017 to 2019 has increased, but in 2020 it has decreased.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR BURSA EFEK INDONESIA Bintari, Wisang Candra; Julyanthry, Julyanthry; Wati, Yenny; Eka Putri, Debi; Chrisna Romaito Sirait, Beatrice
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1725

Abstract

ABSTRACT. This study aims to describe and analyze the profitability and firm value of companies in the Sub Sector of Property and Real Estate listed on the Indonesia Stock Exchange. Another objective is to understand the impact of profitability on firm value in this industry context. The research utilizes a literature study method with quantitative secondary data. Data is collected through documentation and analyzed using various techniques such as classic assumption tests, simple linear regression, and hypothesis testing. The results indicate that profitability, measured by Return on Assets, fluctuates and tends to decrease. The firm value, measured by Price to Book Value, also fluctuates but tends to increase. Regression analysis shows that profitability negatively impacts firm value. Hypothesis testing results also confirm a low relationship between profitability and firm value
PERAN FASILITAS DAN HARGA UNTUK MENDORONG MINAT BERKUNJUNG DALAM SITUASI COVID 19 (STUDI PADA TAMAN HEWAN KOTA PEMATANGSIANTAR) Sinaga, Onita Sari; Candra, Vivi; Putri, Debi Eka
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Pematangsiantar Animal Park is one of the destinations often visited by locals and people from the outside of Pematangsiantar City. After several months of not operating, Pematangsiantar Animal Park made attempts to attract the community to interest in visiting the park during the new normal period. The objective of this study was to determine the effect of the facility and price on the interest in visiting the Pematangsiantar Animal Park. The research sample used in this study were active students of STIE Sultan Agung in even semester of the 2019/2020 academic year using a cluster sampling technique. The results of the study found that the correlation analysis of the facility, price, and interest in visiting had a very significant and positive relationship. The results of the coefficient of determination obtained R Square value of 0.666. The facility had a positive and significant effect on interest in visiting. The price had a positive and significant effect on interest in visiting.
MENGKAJI RETURN SAHAM DARI RETURN ON ASSET PADA PERUSAHAAN INDEKS IDX30 YANG TERDAFTAR DI BURSA EFEK INDONESIA Emi Masyitah; Eka Purnama Sari; Anggraini Syahputri; Debi Eka Putri; Andre Steven Tambunan
Strategic: Journal of Management Sciences Vol. 3 No. 3 (2023): Strategic Journal of Management Science
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v3i3.211

Abstract

Objektif. Penelitian ini bertujuan untuk mengetahui pengaruh Return on Assets (ROA) terhadap return saham pada perusahaan Indeks IDX30 yang terdaftar di Bursa Efek Indonesia. Metode Riset. Metode analisis data yang digunakan adalah metode Analisis Linier Sederhana, Uji Asumsi Klasik, Uji Koefisien Korelasi dan Determinasi, dan Uji Hipotesis. Hasil. Berdasarkan hasil penelitian ROA berpengaruh negatif terhadap return saham, Nilai t-hitung > t-tabel atau (-0,153 > -2,002) maka Ha ditolak dan H0 diterima. Dapat disimpulkan bahwa ROA tidak berpengaruh signifikan terhadap Return Saham Indeks IDX30 yang terdaftar di Bursa Efek Indonesia. Kesimpulan. Return on Asset (ROA) berpengaruh tidak signifikan terhadap return saham Perusahaan Indeks IDX30 yang terdaftar di Bursa Efek Indonesia.
Pengaruh Arus Kas Operasi Dan Leverage Terhadap Return Saham Pada Perusahaan Idx 30 Yang Terdaftar di Bursa Efek Indonesia Hendrick Sasimtan Putra; Anggraini Syahputri; Erna Ningsih Mokodongan; Debi Eka Putri; Ni Wayan Dian Irmayani
Strategic: Journal of Management Sciences Vol. 4 No. 1 (2024): Strategic : Journal of Management Science
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v4i1.229

Abstract

Objective. The research is to understand how cash flow from operations and leverage affect the stock returns of companies registered in the IDX30 index during the period 2017-2021. Research Method. The study employs purposive sampling, appearing in a selection of 10 companies. The analytical approach includes classical assumption testing, analysis of multiple linear regression, correlation coefficient and determination, and also hypothesis testing. Results. Operating Cash Flow and Leverage have a positive effect and have insignificant effect on stock return. Conclusion. Based on the research findings, it is advisable for companies to manage operational expenses as efficiently as possible, pay attention to debt usage, and maintain their financial performance.
Co-Authors Acai Sudirman Ady Inrawan Amlys Syahputra Silalahi Andre Steven Tambunan Andy Wijaya Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri Annisa Hamzah Arshandy, Eliza Aswatama, Gian Bambang Arianto Banjarnahor, Astri Rumondang Bayu Sudargo Beatrice Chrisna Romaito Sirait Butarbutar, Marisi Butarbutar, Novita Candra, Vivi Chrisna Romaito Sirait, Beatrice Christine Loist Darwin Lie Desi Susanti Desyinta, Devi Devi Desyinta Edy Dharma Efendi Efendi Efendi Efendi Efendi, Efendi Eka Purnama Sari Eka Purnama Sari Eka Purnama Sari, Eka Purnama EKO HAMDANI Eliza Arshandy Elly Susanti Emi Masyitah Erbin Chandra Erna Ningsih Mokodongan Ernest Grace Farida Hanum Farida Hanum Fedianty AUGUSTINAH Fitria Halim Fry Melda Saragih Fuadi Fuadi Girsang, Rosita Manawari Hendrick Sasimtan Putra Heri Pandapotan Silitonga Heri Sastra Herlina Theodensia D. Doke Hermanus Reo Irada Sinta Irpan Januarsah Isfenti Sadalia Juan Anastasia Putri Jubi Jubi Jubi, Jubi Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry, Julyanthry Kartini harahap Kesuma, Indrawati Mara Khairul Azwar Lase, Agustian Zisokhi Lieyadi, Gilbert Likdanawati Lilinesia Lilinesia Liper Siregar Lora Ekana Nainggolan Mangasi Sinurat Mangasi Sinurat Manurung, Sepbeariska Martin Yehezkiel Sianipar Marto Silalahi Masyitah, Emi Maulana Majied Sumatrani Saragih Mita Dwi Yanti Musa Fernando Silaen Nana Triapnita Nainggolan Nelly Ervina Nelly Ervina Ni Wayan Dian Irmayani Nilam Cahyariani, Vivi Nur Safitri Prasetio, Edy Teguh Purnama Sari, Eka Rico Nur Ilham Rizal Riyadi Rizal Riyadi Robert Tua Siregar Rosita Manawari Girsang Rosma Simangunsong Rukmana, Suci Indah Saprudin Saprudin Siallagan, Shintauli Silitonga, Hery Pandapotan Simatupang, Sudung Simatupang, Sudung Sinaga, Onita Sari Sinaga, Sarman Siregar, Liper Sisca Sisca Sisca Sisca Sisca Sisca, Sisca Subhan Subhan Sudung Simatupang SUDUNG SIMATUPANG Suhartini Suhartini Supitriyani, Supitriyani Supriyanto Susi Susanti Agustina Syahputri, Anggraini Syarif Hidayat Tondang, Claudia J Tondang, Claudia J. Vivi Candra Vivi Candra Vivi Wahana Wahana, Vivi Wati, Yenny Wisang Candra Bintari Yansen Siahaan Yenny Wati Yerisma Welly Yuni Rezki Hutasoit Yusrizal