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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA)
Titian Dhea Fresensia Purba
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENCATATAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH: PADA UMKM KERIPIK SAMBAL SIBOLGA Khairani Alawiyah Matondang; Titian Dhea Fresensia Purba; Kesia Septina Putri Tarigan; Alexa Angelica Br Nababan; Jessica Br Simanungkalit
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.934

Abstract

Accounting is information that processes transaction data and economic activities into useful financial information for parties to evaluate the performance and economic condition of a business. This research was conducted to determine the extent of the implementation of accounting record-keeping practices in MSMEs (Micro, Small, and Medium Enterprises) to support accurate economic activities, even within the scope of micro businesses. The sample for this study was taken from a type of MSME in the snack food industry, namely KERIPIK SAMBAL SI BOLGA. This research uses a descriptive qualitative method, collecting primary and secondary data through unstructured interviews via WhatsApp with the owner of the Kripik Sibolga business. The results of the study, based on the conducted research and discussion, show that the MSME KERIPIK SAMBAL SIBOLGA still performs accounting record-keeping in a very simple manner, as is common among MSMEs, where records are only made during sales transactions and are noted in a receipt book.
Peran Angka Partisipasi Murni dan Angka Harapan Lama Sekolah terhadap Jumlah Publikasi sebagai Wujud Literasi Bahasa Indonesia: Penelitian Titian Dhea Fresensia Purba; Sri Rosni Alfiat Laia; Flowrensari Haggata Br Ginting; Reymon Pernando Pasaribu
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.2962

Abstract

This study aims to analyze the influence of the Net Enrollment Rate (NER) and the Expected Years of Schooling (AHLS) on the number of publications as a form of Indonesian language literacy. The research method uses a quantitative approach with multiple regression analysis based on annual secondary data for the 2010–2023 period obtained from the Central Statistics Agency (BPS). Classical assumption tests were conducted to ensure that the regression model meets the BLUE criteria. The results show that the NER has a positive and significant effect on the number of publications, while the AHLS does not have a significant partial effect. However, simultaneously, the NER and AHLS have a significant effect on the number of publications, with an R-Square value of 64.57%. This indicates that educational participation not only influences the level of community involvement in the formal education system but also determines the extent to which the younger generation is able to produce high-quality academic work. In other words, equitable and sustainable education plays a crucial role in creating a productive literacy ecosystem, particularly in the realm of Indonesian as the national language and language of science. These findings confirm that educational participation has a crucial role in improving academic literacy and productivity in Indonesia.
Pengelolaan Sumber Daya Alam dalam Perspektif Pembangunan Ekonomi Berkelanjutan: Penelitian Bona Raja Purba; Titian Dhea Fresensia Purba; Sri Rosni Alfiat Laia; Flowremsari Haggata Ginting; Kevin Daniel Sirait
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3132

Abstract

This study aims to analyze the concept and practice of natural resource management (NRM) within the framework of sustainable economic development in Indonesia. Natural resources are vital for supporting economic activities and improving social welfare. However, excessive and unplanned exploitation has caused environmental degradation, social inequality, and a decline in ecosystem capacity. This research employs a descriptive qualitative method using a library research approach, focusing on conceptual and empirical analyses derived from literature, regulations, and reports from national and international institutions. The findings reveal that uncontrolled exploitation of natural resources provides short-term economic benefits but leads to significant social and environmental costs in the long run. Conversely, applying green economy principles, circular economy models, renewable energy adoption, and community participation can enhance resource efficiency and generate sustainable economic value. In the context of national development, integrating economic, social, and environmental policies is essential to achieve a balance between growth and sustainability. Strengthening environmental regulations, promoting eco-friendly technologies, and implementing the 3R principles (reduce, reuse, recycle) are crucial efforts to realize inclusive and environmentally responsible development for future generations.
PENGARUH UMR DAN INVESTASI TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI SUMATERA Sri Rosni Alfiat Laia; Titian Dhea Fresensia Purba; Muammar El Zaidan; Adika Sanjaya
Jurnal Media Akademik (JMA) Vol. 3 No. 6 (2025): JURNAL MEDIA AKADEMIK Edisi Juni
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i6.2049

Abstract

Studi ini menyelidiki dampak Upah Minimum Regional (UMR) dan investasi terhadap laju pertumbuhan ekonomi di wilayah Sumatera Utara selama kurun waktu 2009-2024. Penelitian dilakukan dengan mengaplikasikan teknik analisis regresi linear berganda menggunakan rangkaian data tahunan yang bersumber dari publikasi Badan Pusat Statistik. Pengujian secara individual memperlihatkan bahwa UMR memberikan kontribusi positif tetapi secara statistik tidak bermakna (t = 0,206942; p = 0,8393 > 0,05), sementara investasi menunjukkan hubungan negatif yang juga tidak bermakna secara statistik (t = -1,433386; p = 0,1754 > 0,05). Namun demikian, ketika dianalisis bersama-sama, kedua faktor tersebut memberikan pengaruh yang bermakna terhadap dinamika pertumbuhan ekonomi (F = 4,047410; p = 0,043002 < 0,05) dengan kemampuan prediksi model sebesar 38,37%. Hasil riset mengungkapkan terjadinya interaksi saling mendukung antara kebijakan pengupahan dan penanaman modal yang menghasilkan efek berganda dalam menggerakkan roda perekonomian daerah. Walaupun pengaruh tunggal masing-masing variabel tidak mencapai tingkat signifikansi, namun penerapan strategi terpadu mampu menciptakan dampak positif yang lebih substantial bagi pembangunan ekonomi regional.
Panduan Sukses Pembangunan Rumah: Mengapa Anda Harus Menggunakan Analisis Biaya-Manfaat (Cost-Benefit Analysis): Penelitian Laurent Damai Yanti Silaban; Gebatania Pakpahan; Titian Dhea Fresensia Purba; Bunga Madu Simanungkali; Jessica br Simanungkalit
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3896

Abstract

Housing development is a long-term investment that requires careful planning to avoid financial risks and unexpected cost escalation. This study highlights the importance of implementing Cost-Benefit Analysis (CBA) as a comprehensive assessment tool for evaluating the feasibility of residential construction projects. Using a descriptive qualitative approach, data were collected through literature review and documentation, and analyzed using key feasibility indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), Payback Period (PP), and Life Cycle Cost (LCC). The findings show that applying CBA provides a holistic understanding of the economic, social, and environmental benefits associated with the project, while also helping to minimize risks and optimize long-term investment value. Therefore, CBA serves as an essential instrument for ensuring that housing development projects are implemented effectively, efficiently, and sustainably.
Co-Authors Adika Sanjaya Alexa Angelica Br Nababan Bona Raja Purba Bunga Madu Simanungkali Flowremsari Haggata Ginting Flowrensari Haggata Br Ginting Gebatania Pakpahan Jessica Br Simanungkalit Kesia Septina Putri Tarigan Kevin Daniel Sirait Khairani Alawiyah Matondang Laurent Damai Yanti Silaban Muammar El Zaidan Reymon Pernando Pasaribu Sri Rosni Alfiat Laia