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All Journal Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Yulita Santa Nova Girsang
Universitas Simalungun
Economics, Econometrics & Finance

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Pengelolaan Industri Wisata Desa Sippan Berbasis Sosial Media Dermawan Perangin-angin; Yoan Hendrawan Junpridan Saragih; Elfina O P Damanik; Nursahrina Sinaga; Desmi Triyanti Purba; Resna Napitu; Dasmaika Apriani Haloho; Kristanto Kristanto; Yulita Santa Nova Girsang
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5rsmfa22

Abstract

Pengelolaan industri wisata desa saat ini membutuhkan strategi inovatif untuk meningkatkan daya tarik dan daya saing, terutama melalui pemanfaatan teknologi digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelola wisata di Desa Sippan dalam mengelola dan mempromosikan potensi wisata berbasis media sosial. Permasalahan utama yang dihadapi mitra meliputi rendahnya literasi digital, kurang optimalnya promosi wisata, serta belum terintegrasinya strategi pemasaran digital. Metode pelaksanaan kegiatan meliputi sosialisasi, pelatihan, dan pendampingan dalam penggunaan platform media sosial seperti Instagram, Facebook, dan TikTok sebagai sarana promosi wisata. Selain itu, dilakukan penguatan branding desa wisata, pembuatan konten kreatif, serta strategi manajemen akun media sosial yang efektif dan berkelanjutan. Evaluasi dilakukan melalui peningkatan pemahaman peserta, kualitas konten yang dihasilkan, serta peningkatan interaksi dan jangkauan promosi digital. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan masyarakat dalam mengelola media sosial sebagai alat promosi wisata. Selain itu, terbentuknya identitas digital Desa Sippan yang lebih kuat diharapkan mampu meningkatkan kunjungan wisatawan dan mendorong pertumbuhan ekonomi lokal. Dengan demikian, pemanfaatan media sosial menjadi strategi efektif dalam pengelolaan industri wisata desa yang berkelanjutan
Financial Performance Analysis Using Liquidity, Solvency, Profitability and Activity Ratios at PT XL Axiata, Tbk Johanes Wilfrid Pangihutan Purba; Yulita Santa Nova Girsang; Nursahrina Sinaga
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/81rdsg71

Abstract

This study aims to measure and analyze the financial performance of PT XL Axiata Tbk for the 2019–2022 period using a financial ratio approach. This is a quantitative study that utilizes secondary data in the form of the company’s annual financial statements for the observation period. The analytical tools used include liquidity ratios (current ratio, quick ratio, and cash ratio), solvency ratios (debt-to-asset ratio and debt-to-equity ratio), and profitability ratios (Net Profit Margin, Return on Assets, and Return on Equity). The results indicate that, overall, the financial performance of PT XL Axiata Tbk during this period was suboptimal. The company’s liquidity ratios are classified as poor due to the low ability of current assets to cover current liabilities. Solvency ratios also indicate suboptimal conditions due to the high proportion of debt relative to equity. Furthermore, the company’s profitability ratios are classified as poor, reflecting the company’s insufficient efficiency in generating profits from the utilization of its total assets and equity
Analysis Of The Implementation Of Financial Management Of Regional Public Service Agency (BLUD) On The Performance Of Public Hospital Employees dr Djasamen Saragih Kristianto Kristianto; Desmi Triyanti Purba; Hazelinling Hazelinling; Marintan Saragih; Yulita Santa Nova Girsang
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zpf3y048

Abstract

This study aims to analyze the implementation of financial management of the Regional Public Service Agency (BLUD) on the performance of employees at the Regional General Hospital (RSUD) dr. Djasamen Saragih. The research method used is descriptive analysis with a qualitative approach, using primary data obtained through interviews and field observations, as well as secondary data in the form of financial statements and related organizational documents. The results of the study show that BLUD financial management provides flexibility in planning and using the budget, which has a positive impact on the operational efficiency of the hospital. The implementation of the annual Business Plan and Budget (RBA), supervision by the supervisory board, and a reporting system in accordance with Financial Accounting Standards (SAK) support the improvement of employee performance. However, challenges such as maintaining a balance between public services and revenue, as well as the need to improve human resource competence, are still a concern. The study suggests regular training for employees and the development of innovative services to improve the efficiency and overall performance of the organization
Co-Authors Dasmaika Apriani Haloho Dermawan Perangin-angin Desmi Triyanti Purba Elfina O P Damanik Hazelinling Hazelinling Johanes Wilfrid Pangihutan Purba Kristanto Kristanto Kristianto Kristianto Marintan Saragih Nursahrina Sinaga Resna Napitu Yoan Hendrawan Junpridan Saragih