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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
Optimizing The Use of Social Media and The Importance of Financial Management For Smes/Smes In Pematang Siantar City Lie, Darwin; Triapnita Nainggolan, Nana; Ekana Nainggolan, Lora; Pandapotan Silitonga, Heri; Eka Putri, Debi
International Journal Of Community Service Vol. 3 No. 3 (2023): August 2023 (Indonesia - Malaysia - Philippines - South Korea )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i3.194

Abstract

MSMEs are the foundation of the people's economy that supports the nation's economy. In Indonesia, MSMEs contribute a lot to the regional budget. The position of MSMEs is considered very significant because this sector is not only a source of livelihood, but also provides direct and indirect employment opportunities for people with relatively low levels of knowledge and skills. During Covid-19, MSMEs experienced a significant decline. Do not escape MSMEs in Pematangsiantar City. Many MSMEs are confused because their companies are hindered and cannot even develop. Globally, supply chains have weakened due to the impact of Covid-19 due to restrictions in several surrounding areas, commodity prices have fallen, and the possibility of a global economic crisis has increased. The urgency of carrying out this community service activity with the theme of the Workshop on Optimizing the Use of Social Media and the Importance of Financial Management for IKM/UKM Actors in Pematang Siantar City is to provide additional understanding and knowledge to IKM/UKM owners as well as strategies to increase turnover from sales made. The method used in carrying out this activity is through lectures and discussions related to the topic of service. The stages of implementing this event include opening and explaining social media that is often used by consumers, strategies for using social media, explaining the importance of financial management and existing financial reports for a business. After the community service activities are completed, follow-up interviews are conducted regarding the impact of the community service activities. In accordance with the results of the interviews, it is known that the understanding of SME/UKM actors regarding social media knowledge and financial management has increased by 90%.  
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
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE FULMER SCORE DAN ZMIJEWSKI SCORE PADA PT GOZCO PLANTATIONS, TBK Debi Eka Putri; Nelly Ervina; Eliza Arshandy; Anggraini Syahputri
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

This study aims to analyze the financial distress condition of PT. GozcoPlantations, Tbk using the Fulmer Score and Zmijewski Score methods anddetermine the more accurate method. The research data are secondary dataobtained from the Indonesia Stock Exchange website (www.idx.co.id). The dataanalysis techniques used are descriptive qualitative and comparative analyses. Theresults show that: First, the Fulmer Score method indicates that the company wasat risk of bankruptcy during the 2014-2023 period due to declining profits,negative operating cash flows and working capital, as well as decreased assets andequity. Second, the Zmijewski Score method indicates that the company was notat risk of bankruptcy due to reduced debts and its ability to generate profits. Third,the Fulmer Score method is more accurate in measuring bankruptcy risk, with80% of results in the danger zone compared to 20% for the Zmijewski Score.
PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA GURU DI SMP TAMAN SISWA PEMATANGSIANTAR Hendrick Sasimtan Putra; Vivi Candra; Debi Eka Putri; Farida Hanum
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

This study aims to analyze the representation of OrganizationalCitizenship Behavior (OCB) and teacher performance at SMP Taman SiswaPematangsiantar, as well as evaluate the influence of OCB on teacherperformance. The research employs a quantitative design with a descriptiveapproach through literature and field studies, involving a population of 24individuals. Data were collected through questionnaires, interviews, anddocumentation, and analyzed using normality tests, descriptive analysis, andquantitative analysis. The results indicate that OCB and teacher performanceare categorized as good. Furthermore, it was found that OCB has a positive andsignificant influence on teacher performance. The relationship between OCBand teacher performance is strong, with OCB making a significant contributionto explaining the teacher performance variable. These findings highlight thestrategic role of OCB in enhancing teacher performance, making theoptimization of OCB a crucial factor in improving the quality of education.
Co-Authors Acai Sudirman Ady Inrawan Amlys Syahputra Silalahi Andre Steven Tambunan Andy Wijaya Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri Annisa Hamzah Annisa Hamzah Arshandy, Eliza Aswatama, Gian Bambang Arianto Banjarnahor, Astri Rumondang 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 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 Ni Wayan Dian Irmayani Nilam Cahyariani, Vivi Nur Safitri Onita Sari Sinaga Pandapotan Silitonga, Heri Prasetio, Edy Teguh Purnama Sari, Eka Rico Nur Ilham Riyadi, Rizal 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, Sisca Siswahyudianto Subhan Subhan Sudargo, Bayu Sudung Simatupang SUDUNG SIMATUPANG Suhartini Suhartini Supitriyani, Supitriyani Supriyanto Susi Susanti Agustina Syahputri, Anggraini Syamsul Arifin 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