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All Journal Economic Reviews Journal Journal of Management Accounting, Tax and Production Outline Journal of Economic Studies As-Syirkah: Islamic Economic & Financial Journal Journal of Business Inflation Management and Accounting
Situmorang, Eva Juli Yanti
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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VAT Treatment In Gold And Jewelry Trade: Regulation and Implementation Review Dewi Lubis, Putri Kemala; Syuriani, Evi; Firmansyah, Deyren; Situmorang, Eva Juli Yanti; Hasibuan, Nur Sakinah
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.4028

Abstract

This research aims to analyze the treatment of Value Added Tax (VAT) in the gold and jewelry trade as well as business actors' compliance with established tax regulations. Even though Minister of Finance Regulation Number 30/PMK.03/2014 and Law Number 7 of 2021 stipulate the obligation to collect VAT of 11% on sales of gold and jewelry, research results show that the majority of gold shops in Deli Serdang have not implemented this provision. This is caused by a lack of understanding by business actors regarding tax regulations, minimal outreach from the authorities, and concerns that the implementation of VAT will have a negative impact on consumer purchasing power. This research emphasizes the importance of increasing ongoing outreach, supervision and training efforts to encourage compliance by business actors in carrying out tax obligations. The government also needs to balance law enforcement with a supportive approach to maintaining the stability and sustainability of the national jewelry industry.
Analysis of the competitiveness of the agricultural sector to the leading sector in Tebing Tinggi City Ginting, Renata Olivia; Fahrani, Meuthia; Situmorang, Eva Juli Yanti
Outline Journal of Economic Studies Vol. 4 No. 1: October - March 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/s754sg12

Abstract

This research analyzes the competitiveness of the agricultural sector in Tebing Tinggi City compared to other leading sectors using the Location Quotient (LQ) and Shift Share Analysis methods. The main focus is how the agricultural sector contributes to regional economic growth and its competitiveness compared to other sectors. The main finding is that the Basic Sector (LQ > 1) is several of Tebing Tinggi's leading sectors including educational services, government administration, construction, as well as investment and food and drink. These sectors show export potential and are the main drivers of the economy. Non-Basic Sector (LQ < 1) The agricultural sector has a low LQ (0.048), indicating that its contribution to the Tebing Tinggi economy is relatively small compared to the national level. Shift Share Analysis: The education, real estate and financial services sectors have faster growth than the national average, while agriculture shows slower growth. The agricultural sector in Tebing Tinggi City has not yet become the dominant sector in the economic structure, even though its potential is large. Strengthening technology, commodity diversification and increasing international market access are needed to increase the competitiveness of this sector.
Analisis Pengaruh Inflasi, Suku Bunga dan Nilai Tukar Terhadap Pergerakan Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia Tahun 2009-2023 Tarigan, Desry Rasmita; Ginting, Renata Olivia; Situmorang, Eva Juli Yanti; Lubis, Putri Kemala Dewi
Journal of Business Inflation Management and Accounting Vol 2, No 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i2.5792

Abstract

Penelitian ini mengkaji pengaruhl inflasi, sukul bunga, danl nilai tukarl terhadap Indeksl Harga Sahaml Gabungan (lIHSG) Bursal Efek Indonesial (lBEI) padal tahun 2009 hingga 2023. Metodologi penelitian kuantitatif dan analisis regresi berganda menunjukkanl bahwa inflasil tidak memilikil dampak yangl nyata terhadapl IHSG (p = 0,705). Terdapat dampak negatif yang signifikan (p = 0,039) dari suku bunga dan dampak positif yang signifikan (p = 0,008) dari nilai tukar. Sukul bunga danl nilai tukarl merupakan faktorl utama yangl secara bersamaan memiliki dampak yang cukup besar terhadap IHSG (p = 0,000000).
Pengaruh Media Pembelajaran Online terhadap Minat Belajar Mahasiswa dikelas B Pendidikan Ekonomi di Unimed Meiriza, Mica Siar; Sidebang, Tamaria Br.; Ginting, Renata Olivia; Kaban, Novita Sari Br.; Situmorang, Eva Juli Yanti
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 2 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/nr27db07

Abstract

This journal reviews the influence of online learning media on the learning interest of class B students in Unimed Econonics Education. In this research, data collection methods were used using questionnaires. The questionnaire was distributed to 30 sources appointed by the author. From students who are currently carrying out the online learning process and student responses to several questions created by researchers. From the diagram created by the researcher, it is clear that the dominant answer from students is that they do not agree and it can be proven that students do not like online learning and it makes it difficult for them to learn or understand the material. The application of online learning media is expected to determine students’ interest in learning in the economics education study program at Medan State University.
Pengaruh Pengangguran terhadap Kemiskinan di Provinsi Sumatera Utara Meiriza, Mica Siar; Sidebang, Tamaria Br.; Ginting, Renata Olivia; Kaban, Novita Sari Br.; Situmorang, Eva Juli Yanti; Firmansyah, Deyren; Annurradi, M Abdan Syakura
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 2 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/2ecxw880

Abstract

Unemployment and poverty are two social problems that are often interrelated in the context of a region's economic development. North Sumatra Province, as a province that has a variety of potential resources, also faces serious challenges related to unemployment and poverty. This research aims to analyze the influence of unemployment on poverty in North Sumatra Province. In carrying out this research, the researcher used a research method, namely the quantitative method of inferential statistics. The data used in this research is secondary data where this data was obtained by the author from the publications of the Central Bureau of Statistics (BPS) of North Sumatra Province from 2013-2022. And the data used is data on unemployment and poverty rates in North Sumatra Province. This research tests the influence of the independent variable on the dependent variable and the technique used uses SPSS which is analyzed using the classic assumption test, heteroscedasticity test, multicollinearity test, and simple regression test. The regression coefficient shows that the higher unemployment is, the more poverty tends to increase. And as for the research results obtained, namely the calculated t value is greater than the t table, then H0 is rejected. This means that there is a positive and significant influence of unemployment on poverty in North Sumatra.
Kebijakan Pemerintah dalam Pengelolaan Sumber Daya Alam: Studi Kasus Indonesia Purba, Bonaraja; Situmorang, Eva Juli Yanti; Annurradi, M.Abdan Syakura; Siagian, Hernita; Hutagalung, Marsanda
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.316

Abstract

This study shows that government policies face major challenges in managing natural resources in Indonesia, especially in the fields of fisheries, plantations and mining. Government policies in managing natural resources must be implemented optimally, fairly, sustainably and environmentally friendly. In the fisheries sector, government policies must pay attention to the principles of sustainability, setting fishing quotas and protecting marine protected areas. However, implementation often faces complex regulatory challenges and resistance from industry stakeholders. In the plantation sector, government policies must ensure that plantation business activities can run optimally and provide benefits to the surrounding community. The administrative sanctions imposed must be more effective than just fines. In the mining sector, government policies must consider land rights and mining rights. Mineral rights do not eliminate rights to the land above them and must be regulated based on an agreement between the parties involved. Possible solutions to increase the efficiency and effectiveness of policy implementation include improving coordination between government institutions and increasing institutional capacity. Community participation in decision making is also an important element in sustainable natural resource management.
Co-Authors Annurradi, M Abdan Syakura Annurradi, M.Abdan Syakura Bonaraja Purba Dewi Lubis, Putri Kemala Evi Syuriani Harahap Fahrani, Meuthia Firmansyah, Deyren Ginting, Renata Olivia Hasibuan, Nur Sakinah Hutagalung, Marsanda Kaban, Novita Sari Br. Lubis, Putri Kemala Dewi Meiriza, Mica Siar Siagian, Hernita Sidebang, Tamaria Br. Tarigan, Desry Rasmita