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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Jessica Br Simanungkalit
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics 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.
Co-Authors Alexa Angelica Br Nababan Bunga Madu Simanungkali Gebatania Pakpahan Kesia Septina Putri Tarigan Khairani Alawiyah Matondang Laurent Damai Yanti Silaban Titian Dhea Fresensia Purba