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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA) JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Publikasi Ekonomi dan Akuntansi
Jessica Br Simanungkalit
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management 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.
Pengaruh Pemasukan Beras Dan Jumlah Penduduk Miskin Terhadap Efektifits Penyaluran Beras Perum Bulog Jessica br Simanungkalit
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5262

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh jumlah penduduk miskin dan penyaluran beras terhadap pemasukan beras oleh Perum Bulog. Latar belakang penelitian ini didasarkan pada pentingnya peran Bulog sebagai lembaga yang menjaga stabilitas pasokan dan harga pangan pokok, khususnya beras. Meningkatnya jumlah penduduk miskin berdampak pada tingginya permintaan akan bantuan pangan, yang pada akhirnya memengaruhi kebutuhan pemasukan atau pengadaan beras ke gudang Bulog. Penyaluran beras dalam berbagai skema program seperti Raskin, BPNT, dan SPHP juga memengaruhi fluktuasi stok, sehingga mendorong pemasukan ulang untuk menjaga ketersediaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS), Perum Bulog, dan instansi terkait lainnya. Teknik analisis yang digunakan adalah regresi linear berganda untuk menguji pengaruh simultan dan parsial antara variabel-variabel yang diteliti.Hasil penelitian menunjukkan bahwa jumlah penduduk miskin dan penyaluran beras berpengaruh signifikan terhadap pemasukan beras oleh Perum Bulog, baik secara simultan maupun parsial. Temuan ini menunjukkan bahwa manajemen logistik Bulog harus memperhatikan dinamika sosial ekonomi masyarakat dan efektivitas distribusi agar perencanaan pemasukan beras dapat dilakukan secara optimal.
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.
Peran Ekonomi Industri dalam Mendorong Inovasi dan Pertumbuhan Ekonomi Nasional Khairani Alawiyah; Titian Dhea Fresensia Purba; Jessica br Simanungkalit; Alexa Angelica; Kesia Septina Tarigan
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5488

Abstract

The industrial economy plays a strategic role in driving innovation and strengthening national economic growth. As a key driver sector, industry not only contributes to the increase of Gross Domestic Product (GDP) and job creation, but also serves as a crucial platform for fostering innovation, technological transformation, and global competitiveness. This study aims to comprehensively examine the strategic role of the industrial economy in promoting innovation and national economic growth in Indonesia, while providing policy recommendations that can strengthen competitiveness in the era of Industry 4.0. The research employs a qualitative approach through a literature study, analyzing various theories, previous research findings, and secondary data from academic journals, official reports, and government documents. The analysis focuses on the interrelationship between industrial growth, innovation, competitiveness, and the contribution of the industrial sector to sustainable development. The findings reveal that the industrial sector, particularly manufacturing, contributes significantly to national GDP and creates wide-ranging multiplier effects, including employment absorption, increased household consumption, and infrastructure development. Furthermore, technological innovation through the adoption of digitalization, automation, big data, and the Internet of Things (IoT) has proven effective in enhancing productivity and product diversification. However, the sector continues to face challenges such as low global competitiveness, limited investment in research and development (R&D), dependency on imported raw materials, and sustainability issues.Therefore, this study highlights the urgency of implementing comprehensive industrial strengthening strategies through fiscal incentives, infrastructure development, intellectual property protection, and triple helix collaboration among government, industry actors, and educational institutions. The successful implementation of these strategies is expected to position Indonesia’s industrial sector as a key driver of sustainable economic growth, a national innovation hub, and a crucial pillar in achieving the vision of becoming a developed nation by 2045
STUDI LITERATUR: PERAN UMKM DI ERA DIGITAL DALAM MENDORONG PEMBANGUNAN EKONOMI William Barker Hutabarat; Sri Rosni Alfiat Laia; Adel Syesaria Agustin Daole; Diana Winata Lumban Gaol; Jessica Br Simanungkalit
Jurnal Media Akademik (JMA) Vol. 4 No. 3 (2026): JURNAL MEDIA AKADEMIK Edisi Maret
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/yka6an33

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki posisi krusial dalam mendukung pertumbuhan ekonomi nasional, terutama dalam hal penciptaan pekerjaan, pengurangan kemiskinan, dan peningkatan distribusi pendapatan. Di zaman digital, perubahan menuju digital menjadi hal yang sangat penting bagi UMKM untuk meningkatkan daya saing serta menyesuaikan diri dengan perubahan di pasar global. Penelitian ini bertujuan untuk mengeksplorasi kontribusi UMKM dalam mendorong pertumbuhan ekonomi dan mengidentifikasi tantangan serta kesempatan yang muncul dalam proses digitalisasi. Metode yang diterapkan adalah studi literatur dengan meneliti berbagai sumber seperti buku, artikel ilmiah, dan dokumen resmi. Temuan dari kajian ini menunjukkan bahwa penerapan solusi digital dalam bisnis dapat meningkatkan efisiensi, memperluas pasar, dan memperkuat hubungan dengan konsumen. Selain itu, digitalisasi juga berperan dalam mendorong inovasi serta pertumbuhan ekonomi yang berkelanjutan. Namun, UMKM masih menghadapi sejumlah hambatan, seperti keterbatasan akses ke pembiayaan, rendahnya tingkat pemahaman digital, keterbatasan teknologi, dan lemahnya kemampuan manajemen. Oleh karena itu, diperlukan dukungan yang berkelanjutan dari pihak pemerintah, sektor swasta, dan semua pemangku kepentingan melalui program pelatihan keterampilan digital, peningkatan akses pendanaan, serta penguatan infrastruktur teknologi. Dengan cara ini, digitalisasi UMKM memiliki peran yang sangat penting dalam mendorong pembangunan ekonomi yang inklusif dan berkelanjutan.
Co-Authors Adel Syesaria Agustin Daole Alexa Angelica Alexa Angelica Br Nababan Bunga Madu Simanungkali Diana Winata Lumban Gaol Gebatania Pakpahan Kesia Septina Putri Tarigan Kesia Septina Tarigan Khairani Alawiyah Khairani Alawiyah Matondang Laurent Damai Yanti Silaban Sri Rosni Alfiat Laia Titian Dhea Fresensia Purba William Barker Hutabarat