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All Journal Jurnal SAINTIKOM (Jurnal Sains Manajemen Informatika dan Komputer) Golden Ratio of Finance Management Journal Of Human And Education (JAHE) Jurnal Nasional Teknologi Komputer Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Multidisiplin Sahombu Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Multidisiplin Indonesia
Erbin Sitorus
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Menyusun Rencana Keuangan Tahunan Rumah Tangga Di Desa Semangat Gunung Kecamatan Merdeka Kabupaten Karo Sumatera Utara Loo, Petrus; Sihombing, Nikous Soter; Saragih, Rusmin; Dewantara, Nowell; Sihombing, Marto; Sitorus, Erbin; Sianturi, Charles Jhony Mantho
Journal Of Human And Education (JAHE) Vol. 5 No. 1 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i1.2217

Abstract

Setiap Keluarga harus dapat menyusun rencana keuangan tahunan rumah tangga sehingga dapat melakukan pengelolaan keuangan dengan efektif, efisien dan bermanfaat. Dengan menyusun rencana tahunan dapat membantu setiap rumah tangga untuk mengatur dan mengelola keuangan dengan meyeimbangkan antara pemasukan dengan pengeluaran keluarga sehingga dapat mencukupi kebutuhan keluarga dan menciptakan kehidupan rumah tangga yang bahagia dan sejahtera. Pelaksanaan pengabdian kepada masyarakat di Desa Semangat Gunung Kecamatan Merdeka Kabupaten Karo Sumatera Utara yang diadakan di Aula Kantor Desa yang dihadiri oleh Kepala Desa, Aparat Desa dengan peserta pelatihan Ibu-Ibu Rumah Tangga. Pelatihan dilaksanakan dengan tujuan untuk menambah pengetahuan dan wawasan Ibu - Ibu rumah tangga dalam melakukan perencanaan keuangan tahunan. Dengan adanya pelatihan ini diharapkan Ibu-Ibu rumah tangga dapat melakukan perencanaan keuangan setiap tahunnya disetiap keluarga sehingga dapat mengelola keuangan yang diperoleh dari penghasilan maupun gaji yang dihasilkan setiap keluarga. Keseimbangan antara pemasukan dan pengeluaran keluarga dapat menghindarkan kita dari perilaku konsumtif. Perilaku Konsumtif dapat dihindari dengan cara membuat menu makanan setiap minggu, belanja-belanja bahan sesuai catatan dan menabung uang atau emas. Kata Kunci : perencanaan keuangan, pengelolan keuangan
E Analisa dan Prediksi Harga Emas Menggunakan Metode Moving Average Erbin Sitorus; Eferoni Ndruru; Nowell Dewantara; Muhammad Arif Ritonga; Andre Wijaya Bremana
Jurnal SAINTIKOM (Jurnal Sains Manajemen Informatika dan Komputer) Vol 24 No 1 (2025): Februari 2025
Publisher : PRPM STMIK TRIGUNA DHARMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53513/jis.v24i1.10742

Abstract

Harga emas pada saat ini, memang sebaiknya dilakukan dengan menggunakan metode yang mudah di fahami yaitu untuk memepermudah para pembeli maupun penjual dalam melakukan jual beli dan memprediksi turun naiknya harga emas. Untuk menentukan prediksi harga emas menggunakan metode Single moving avarage yaitu metode ini memiliki aplikasi yang sangat luas meskipun sederhanan,karena metode ini hanyalah mengembangkan metode dari rata-rata.sebagian masyarakat yang memiliki. Keberadaan sistem ini semoga dapat membantu masyarakat. Disini penulis memberikan solusi-solusinya untuk mempermudah  para pembisnis dalam melakukan penjualan emas. Dalam penelitian ini peulis jgua memberikan cara memudahkan penjualan emas, agar Penalaran berbasis kasus/single moving avarage merupakan metode yang dipergunakan untuk membangun sebuah sistem berbasis pengetahuan. Sumber pengetahuan sistem diproleh dngan mengumpulkan  data-data penjualan emas. Oleh karena itu banyaknya masalah-masalah  dalam menentukan kisaran harga dan memprediksi harga emas tersebut. Lagkah pertama dalam  menyelesaikan masalah adalah dengan cara mengidentifikasi terlebih dahulu ruang lingkup permasalahan yang akan diselesaikan, hal ini berlaku  juga untuk setiap  pemrograman Artifical Intellegence (AI).
Pengaruh Kemampuan Manajerial Kepala Sekolah Dan Disiplin Kerja Guru Terhadap Mutu Pendidikan Sma Negeri Se-Kecamatan Doloksanggul Sitorus, Erbin; Panjaitan, Binur; Dewi Aritonang, Hanna
Jurnal Multidisiplin Indonesia Vol. 2 No. 10 (2023): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v2i10.597

Abstract

Tujuan Penelitian ini adalah untuk mengetahui: 1) pengaruh kemampuan manajerial kepala sekolah secara parsial terhadap mutu Pendidikan SMA Negeri Se-Kecamatan Doloksanggul; 2) pengaruh disiplin kerja guru secara parsial terhadap mutu Pendidikan SMA Negeri Se-Kecamatan Doloksanggul; 3) pengaruh kemampuan manajerial secara Bersama sama terhadap mutu pendidikan SMA Negeri Se-Kecamatan Doloksanggul. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Latar belakang penelitian ini adalah rendahnya mutu Pendidikan SMA Negeri Se-Kecamatan Doloksanggul dimana masih banyak siswa/I yang tidak masuk perguruan tinggi negeri. Beberapa factor yang mempengaruhi mutu Pendidikan adalah kemampuan manajerial kepala sekolah dan disiplin kerja guru. Dari hasil hasil Analisa data diperoleh hasil penelitian sebagai berikut: 1) persamaan regresi Y atas X1 dan X2 diperoleh Y = -3.689 + 0.540X1 + 0.956 X2, artinya bahwa setiap penambahan variable X1 satu satuan akan berkontribusi 0.540 terhadap mutu Pendidikan jika variable lain tetap, serta penambahan varibel X2 satu satuan akan berkontribusi 0.956 terhadap mutu Pendidikan jika variable lain tetap; 2) Variabel X1 dan variable X2 secara simultan mempengaruhi mutu Pendidikan sebesar 75.5%; 3) Uji hipotesa diperoleh: a) uji hipotesa X1 terhadap Y diperoleh persamaan regresinya Y = 45.810 + 0.846 X1 dan thitung = 9.290 >ttabel=1.997 sehingga H01 ditolak dan Ha1 diterima yaitu terdapat hubungan yang positif dan siginifikan kemampuan manajerial kepala sekolah terhadap mutu Pendidikan SMA Negeri Se-Kecamatan Doloksanggul; b) X2 terhadap Y diperoleh persamaan regresinya Y= 1.442 X2 – 0.888 dan nilai thitung=9.664 > ttabel = 1.997, sehingga H02 ditolak dan Ha1 diterima yaitu terdapat hubungan yang positif dan signifikan disiplin kerja guru terhadap mutu Pendidikan; c) uji hipotesa X1 dan X2 terhadap Y diperoleh nilai Fhitung =98.592 > Ftabel = 3.140 sehingga H03 ditolak dan Ha3 diterima yaitu terdapat hubungan yang positif dan siginifikan variable kemampuan manajerial kepala sekolah dan variable disiplin kerja guru secara Bersama sama terhadap mutu Pendidikan SMA Negeri Se-Kecamatan Doloksanggul.
Pelatihan Akuntansi Dasar Bagi Pelaku Usaha Mikro Kecil Menengah (UMKM) di Desa Purwodadi Kecamatan Sunggal Kabupaten Deli Serdang Sumatera Utara Dina Rosmaneliana; Nikous Soter Sihombing; Togar Timoteus Gultom; Erbin Sitorus; Monetarist Butar Butar; Nowell Dewantara; Andrian Babtissay Simbolon
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1656

Abstract

Pelatihan dasar akuntansi adalah salah satu bentuk langkah strategis untuk meningkatkan keterampilan manajerial para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), terutama dalam hal pengelolaan finansial. Kurangnya pemahaman tentang prinsip-prinsip dasar akuntansi menjadi salah satu hambatan utama yang membuat UMKM tidak bisa menyediakan laporan keuangan yang cukup, sehingga menyulitkan mereka dalam mengambil keputusan bisnis maupun mendapatkan akses pembiayaan. Tujuan dari pelatihan ini adalah untuk meningkatkan pengetahuan keuangan para pelaku UMKM melalui pengenalan atas konsep dasar akuntansi, pencatatan transaksi finansial, dan penyusunan laporan sederhana seperti laporan laba rugi dan neraca. Metode pelatihan dilakukan secara interaktif dan aplikatif dengan menggunakan pendekatan studi kasus. Hasil dari evaluasi menunjukkan bahwa pelatihan ini berhasil meningkatkan pemahaman peserta secara signifikan dan mendorong mereka untuk mulai melakukan pencatatan keuangan yang lebih teratur dan sistematis. Dengan demikian, pelatihan dasar akuntansi terbukti efektif dalam memperkuat kapasitas pelaku UMKM menuju usaha yang lebih kompetitif dan berkelanjutan
Liquidity, Growth Opportunities, and Profitability as Determinants of Firm Value: Evidence from Manufacturing Companies from Indonesia Hastalona, Dina; Tulim, Anto; Wahyuni, Rayu Sri; Pelawi, Pioner; Sitorus, Erbin
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1268

Abstract

Growth opportunity is a growth opportunity to invest in things that benefit the company. Therefore, a ratio is needed to assess the company's ability to pay all short-term debts with its current assets. This study aims to determine the effect of liquidity and capital structure on company value with profitability as a moderating variable in manufacturing companies and those listed on the Indonesia Stock Exchange in 2022-2024. The methodology in this study is quantitative research with secondary data in the form of financial reports listed on the Indonesia Stock Exchange (IDX) for 2022-2024, and the sample selection technique used is purposive sampling in 11 manufacturing companies. The sample was taken based on predetermined criteria using the purposive sampling method. The data that met the criteria amounted to 10 companies. The results of the F test state that liquidity and Growth opportunity have a simultaneous effect on company value. The regression results above show that liquidity positively affects company value. The greater the liquidity ratio, the more the company can pay short-term debts.  It can be concluded that liquidity influences decisions and assessments from external parties in a company so that it can maintain its financial performance and use its resources appropriately to increase its profits.
Analisis Deteksi Kecurangan Ujian Online Dengan Sistem Pakar Berbasis Event Browser Tanpa Kamera : Studi Kasus Penyelenggara Olimpiade Sains Digniti Ade Surya Bakti Pane; Harmiati Bungsu Bangun; Astri Mutia Rahma; Erbin Sitorus; Rian Farta Wijaya; Zulham Sitorus
Jurnal Nasional Teknologi Komputer Vol 6 No 1 (2026): Januari 2026
Publisher : CV. Hawari

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The implementation of online exams differs significantly from exams supervised directly by proctors. Participants' body movements and interactions can be easily read. Even with camera monitoring, participants can still easily switch browser tabs or open applications on their devices. On the other hand, camera-based proctoring solutions can also raise invasive privacy concerns. Furthermore, device limitations can hinder someone from taking the exam due to the lack of a camera, and bandwidth limitations can result in unstable connections during the exam. Sample log activity data from test participants for log_id ranges from 44790 to 46883, while the actions consist of fullscreen_exit, context_switch, standby_log, focus_return, fullscreen_enter, and devtools_open. The results and rules of this test have scores, with each result having an average value of 1, and the rules having an average value of 1-10. In this process, experts assess each detection result using a binary scheme: a score of 1 is given if the expert system's conclusion matches the expert's decision, and a score of 0 is given if the expert system's decision does not match the expert's decision. This study proposes an expert system framework with a cameraless forward chaining method running on the Google Chrome browser (desktop and Android) as decision support. The system utilizes browser event telemetry (visibility changes, fullscreen, standby) that aligns with existing policies, such as mandatory fullscreen mode, copy/paste blocking, and question blurring when exiting fullscreen or a visibility change occurs. This can generate an audit trail that can be audited by decision makers.
Pengembangan Protokol TEBAS (Teliti, Evaluasi, Blokir, Amankan, Sampaikan) sebagai Kerangka Mitigasi Serangan Social Engineering Berbasis Komunitas Khairul; Ade Surya Bakti Pane; Harmiati Bungsu Bangun; Astri Mutia Rahma; Erbin Sitorus
Jurnal Nasional Teknologi Komputer Vol 6 No 1 (2026): Januari 2026
Publisher : CV. Hawari

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the contemporary cybersecurity landscape, the attack paradigm shift from exploiting technical vulnerabilities to manipulating human psychology (social engineering) has reached a critical level. The 2024 and 2025 annual reports from various global and national security authorities indicate that traditional defense mechanisms centered on the technical perimeter are no longer sufficient to stem the tide of attacks targeting the user's cognitive layer. This paper proposes the development and formalization of a new mitigation protocol, TEBAS (Research, Evaluation, Block, Secure, Deliver). This protocol was designed using the Design Science Research (DSR) methodology to address the specific needs of Indonesia's digital ecosystem, characterized by a highly communal culture but facing a significant digital literacy gap. TEBAS integrates human-centric cybersecurity principles with global standard frameworks such as the NIST Cybersecurity Framework 2.0, but is adapted into operational procedures that can be implemented by individuals and communities. Through an in-depth analysis of current attack vectors such as Quishing (QR Code Phishing) and Deepfake Vishing, and validation using a modified Delphi method, this study demonstrates that TEBAS offers a holistic approach that focuses not only on individual detection but also on collective resilience through a community-based intelligence-sharing mechanism ("Convey").
The Influence of Content Marketing Strategy on Consumer Engagement on Social Media Platforms Sugito, Sugito; Anto Tulim; Erbin Sitorus; Taufiq Azmi Harahap; Rayu Sri Wahyuni
Jurnal Multidisiplin Sahombu Vol. 5 No. 07 (2025): Jurnal Multidisiplin Sahombu, November (2025)
Publisher : Sean Institute

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Abstract

Study This aim is to analyze influence strategy marketing content towards engagement consumers on the TikTok platform in context fashion industry. TikTok as a short video- based media own strong visual characteristics and level high interaction, so​ strategy content become factor determinant in interesting attention as well as build involvement users. Research This use approach quantitative with method survey through distributed Likert 1–5 questionnaire to users TikTok active 18–40 years old​ follow and consume fashion content. The sampling technique used is combined purposive sampling with stratified sampling based on gender and group age. Data analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS) to test influence variables quality content, consistency uploads, relevance content, and visual elements on consumer engagement. Research results show that all over dimensions strategy marketing content has influence positive and significant on engagement. Visual elements and quality content proven become the most dominant factor, followed by relevance content and consistency uploads. In addition, engagement was found play a role as an important mediator that connects strategy marketing content with purchase intention. Findings This support the theory of Media Richness, Source Credibility, Uses and Gratifications, and the Hierarchy of Effects Model in context short video- based digital marketing. In practical, research This give recommendation for fashion brands to prioritize visual quality, storytelling, and design encouraging content​ interaction organic use increase engagement and potential purchase. Research this also provides opportunity to study advanced with enter variables moderation and behavioral data current TikTok.
Pemberdayaan Ibu-Ibu PKK Melalui Pelatihan Pembuatan Detergen Cair Sebagai Alternatif Penambahan Pendapatan Keluarga Desa Karang Anyar Pasaribu, Eva Solita; William Parlindungan Sihombing; Nowel Dewantara; Erbin Sitorus; Agam Sinaga; Donald Frensius Pasaribu
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 2 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol5No2.pp324-328

Abstract

Family independence is one of the benchmarks for achieving family welfare. A prosperous family will have a positive impact on various aspects of life, one of which is the ability to meet family needs from the lowest to the highest. However, achieving family independence is not as easy as imagined. It requires a stable income and the active role of actors in the household, one of which is the mother as the primary role holder in a family. A mother's active role in various activities in the community and organizational environment is expected to improve the skills possessed. The involvement of mothers in the Family Welfare Empowerment (PKK) will open insights and creativity to further progress and development and have the initiative to increase family income. As an effort to improve the skills of PKK mothers in Karang Anyar Village, this activity provides training in making liquid detergent, based on the premise that liquid detergent is a daily family necessity and is very easy to practice independently or in groups and can be an alternative to increase family income. The final response to this activity was very positive and had an impact on the desire of PKK mothers to make it a source of additional income for the family, thus creating family independence.
Co-Authors Ade Surya Bakti Pane Agam Sinaga Andre Wijaya Bremana Andrian Babtissay Simbolon Astri Mutia Rahma Binur Panjaitan Charles Jhony Mantho Sianturi, Charles Jhony Mantho Dewantara, Nowell Dewi Aritonang, Hanna Dina Hastalona Dina Rosmaneliana Donald Frensius Pasaribu Eva Solita Pasaribu Harmiati Bungsu Bangun Khairul Monetarist Butar Butar Muhammad Arif Ritonga Ndruru, Eferoni Nikous Soter Sihombing Nowel Dewantara Nowell Dewantara Petrus Loo Pioner Pelawi Rayu Sri Wahyuni Rian Farta Wijaya Rusmin Saragih, Rusmin Sihombing, Marto Sitorus, Zulham Sugito Sugito Taufiq Azmi Harahap Togar Timoteus Gultom Tulim, Anto Wahyuni, Rayu Sri William Parlindungan Sihombing