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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Owner : Riset dan Jurnal Akuntansi Jurnal Mantik JURNAL LENTERA BISNIS Journal of Research in Business, Economics, and Education Management Studies and Entrepreneurship Journal (MSEJ) Reswara: Jurnal Pengabdian Kepada Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Journal of Management and Bussines (JOMB) Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE INTELEKTIVA Nusantara Hasana Journal JURNAL MITRA PRIMA Akuntansi Prima JRAM (Jurnal Riset Akuntansi Multiparadigma) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ipteks Terapan : research of applied science and education Wahana Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Ilmiah Multidisiplin Indonesia Mount Hope Global Economic Journal Journal Accounting International Mount Hope Economit Journal
Sinaga, Jholant Bringg Luck Amelia Br
Universitas Prima Indonesia
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Journal : JURNAL LENTERA BISNIS

 1 
ANALISIS PENGARUH KINERJA KEUANGAN PEMERINTAHAN DAERAH TERHADAP PERTUMBUHAN EKONOMI DI SUMATERA UTARA Rahmah Azizah; Horas Bagas; Hagai Rensa; Jholant Bringg Luck Amelia Br Sinaga; Dearma Sariani Sinaga
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1520

Abstract

This study aims to explore the relationship between the fiscal performance of local governments and the rate of economic expansion in the North Sumatra region in the period 2020 to 2022. Economic growth is seen as a central parameter in measuring the economic progress of a region, while the effectiveness of regional financial management is believed to have a significant influence on these dynamics. This study explores a number of financial metrics including the fiscal autonomy index, the level of decentralization, budget efficiency measures, and the proportion of spending alignment, all of which are examined in the context of Gross Regional Domestic Product (GRDP) as a benchmark for economic development. From the data collected, Medan City shows variability in its economic growth after the COVID-19 pandemic, with growth reaching 4.71% in 2022, after previously experiencing a sharp decline in 2020. This research investigates whether these indicators have the ability to accelerate the regional economy, both individually and collectively. By utilizing a literature review approach and a construction concept that is based on the theoretical basis of regional finance, it is hoped that the findings of this study can reveal the essence of the vital role of fiscal performance in strengthening economic growth and improving the standard of living of local communities. The intended implication of this study is to offer a policy strategy direction to improve regional fiscal governance in an effort to grow the economy more progressively.
PENGARUH DANA ALOKASI UMUM, PENDAPATAN ASLI DAERAH, RETRIBUSI DAERAH DAN PAJAK DAERAH TERHADAP PERTUMBUHAN EKONOMI PADA SUMATERA UTARA Meta Anggurela; Josua Sahala; Rio Fande; Jholant Bringg Luck Amelia Br Sinaga; Muhammad Raja
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1600

Abstract

Economic growth is an important indicator in measuring the level of community welfare and the success of regional development. This study aims to analyze the effect of the General Allocation Fund (DAU), Regional Original Income (PAD), Regional Retributions, and Regional Taxes on economic growth in North Sumatra Province. The background of this study is based on the fluctuation of economic growth in the region in the period 2020–2022, as well as the importance of optimizing regional revenue sources as part of the fiscal decentralization strategy. DAU, PAD, levies, and regional taxes are considered the main instruments in supporting regional government spending to encourage infrastructure development and public services. This research was conducted through a literature approach that examines previous theories and findings related to the contribution of regional income to economic growth. The results of the study show that the four regional income variables are closely related to increasing regional economic activity. The General Allocation Fund functions as a fiscal equalization tool, while PAD, levies, and regional taxes reflect local fiscal capacity in financing development. Thus, increasing regional income is expected to strengthen economic growth in North Sumatra Province in a sustainable manner.
PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN, KEPRIBADIAN, DAN PENDAPATAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN UMKM KULINER DI KECAMATAN MEDAN PETISAH Br Sembiring, Emninta; Pasaribu, Juwita Aknesia; Br Sinaga, Jholant Bringg Luck Amelia; Br Sembiring, Veramika
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2206

Abstract

This study examines the impact of financial literacy, financial attitudes, personality, and income on financial management behavior among culinary MSME actors in Medan Petisah Sub-District. A quantitative causal design was employed, with the population comprising all MSMEs in the sub district. Samples were selected via purposive sampling based on criteria aligned with the study's objectives. Data were collected through a Google Form-based questionnaire from 100 respondents and analyzed using SPSS version 22. Findings reveal that financial literacy (sig. 0.000 < 0.05; t count = 9.015), financial attitudes (sig. 0.001 < 0.05; t-count = 3.555), personality (sig. 0.034 < 0.05; t-count = 2.154), and income (sig. 0.005 < 0.05; t-count = 2.891) each significantly influence financial management behavior. Collectively, these factors exert a substantial effect, underscoring their crucial role in financial management.
PENGARUH PERSEPSI RISIKO, LITERASI KEUANGAN, GAYA HIDUP, DAN FAKTOR SOSIAL TERHADAP MINAT MAHASISWA MENGGUNAKAN PINJAMAN ONLINE Lumbanraja, Riska Hasnah; Turnip, Angel Aulia; Br Sinaga, Jholant Bringg Luck Amelia; Marini, Yushita
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2223

Abstract

This quantitative study aims to analyze the influence of risk perception, financial literacy, lifestyle, and social factors on students' interest in using online loan services. The study subjects consisted of 100 active students of the Faculty of Economics, in their fourth semester and above, in Medan City, selected based on criteria. Data were collected using a Likert-scale questionnaire and processed using IBM SPSS Statistics. The results of the study partially indicate that risk perception has no effect on interest in use, while financial literacy, lifestyle, and social factors have a significant influence. Simultaneously, all of these independent variables influence students' interest in using online loans.
PENGARUH LITERASI KEUANGAN, LINGKUNGAN SOSIAL, LOCUS OF CONTROL DAN GAYA HIDUP TERHADAP KEMAMPUAN PENGELOLAAN KEUANGAN PADA MAHASISWA AKUNTANSI UNIVERSITAS PRIMA INDONESIA Sinaga, Novi k.; Lestari , Tya Utami; Br Sinaga, Jholant Bringg Luck Amelia; Siregar , Muhammad Raja
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2233

Abstract

This study aims to analyze the influence of Financial Literacy, Social Environment, Locus of Control, and Lifestyle on the Financial Management Ability of Accounting Study Program Students at Prima Indonesia University in 2025. This study uses quantitative methods. The data used in this study are primary data obtained from filling out questionnaires conducted by respondents. The population of this study was 961 students in the 3rd semester and above who were registered in the Accounting Study Program at Prima Indonesia University in 2025. The sample used was 91 students of the Accounting Study Program at Prima Indonesia University using a non-probability sampling technique, namely purposive sampling, with the criteria of active students from the Accounting Study Program at Prima Indonesia University and at least in the 3rd semester. Data analysis used the data instrument test method, classical assumption test, multiple regression analysis test, hypothesis test with the help of the IBM SPSS Statistic 25 program. The results of this study using a partial test (T Test) stated that Financial Literacy and Locus of Control had a positive and significant effect on student Financial Management. Meanwhile, Social Environment and Lifestyle were not proven to have a significant effect on accounting students' Financial Management. Simultaneously (F-test), all independent variables significantly influenced student financial management. This study indicates that improving financial literacy and strengthening self-control are important factors in improving student financial management. Furthermore, the influence of the social environment and lifestyle also needs to be considered in developing better financial management.
Co-Authors ., Giovani Agatha Christine Parhusip Albert Chandra Albert Tannaldy Angelyn Prily Zefanya Sihite Antoni Benyamin Sitorus Antonius Simbolon Belranda Shyllvia Bena Br. Ginting Br Sembiring, Emninta Br Sembiring, Veramika Bradley Bradley Bradley, Bradley Brigita Abigail Tri Ayu Ningrum Hutabarat Callista Ongko Carolina Gulo Christine Nathalia Cindy Cynthia Cindy Fancella Cindy Lovianny Cindy Oktaviany Angelia Cristin Pebriola Cyndy Ariesty Manurung Dearma Sariani Sinaga Dearma Sariani Sinaga Deasy Arisandy Aruan Debi Tobing Denny Chandra Desi May Sari Nainggolan Desi Renika Hutapea Detilia Zebua Dina Maria Goretti Simbolon Edward - Elisabet Sinaga Elsa Reina Nainggolan Esther Praja Anggriany Panggabean Eva Roma Nainggolan Evander Paskah Zalukhu EVELINE ANASTASYA MANURUNG Evelyna Utomo Feby Anggita Panggabean Felicia Ivanachen Giovani . Hagai Rensa Hen dry Herlita Helsyafira Br Tarigan Hestia Amalia Br Tarigan Horas Bagas Hutapea, Desi Renika Hutasoit, Putri Lamsari I. Ganda Pardosi Iin Kenari Isna Asdiani Nasution Januardin, . Jekklin Lumbantoruan Jessica Desiani Jessy Safitri Sitorus Jessy Safitri Sitorus Josua Sahala Kaban, Marsena Kellyn Tandrian Keumala Hayati Keumala Hayati Ledy Mutiara Salsalina Br Tarigan Leonardi, Dewi Anggriani Wijaya Lestari , Tya Utami Lidia Mika Sintia S Linda Pricilia Lumbanraja, Riska Hasnah Marbun, Rimtauli Marini, Yushita Marisa Anindita Saragih Mas Intan Purba Mayang Sari M Siahaan Mesrawati, Mesrawati Meta Anggurela Moses Lorensius Parlinggoman Hutabarat Muhammad Raja Munawarah Munawarah Munawarah Munawarah, Munawarah Murni Sihotang Nababan, Suryani Nainggolan, Benny Rojeston Marnaek Nainggolan, Desi May Sari Nainggolan, Eva Roma Nasution, Isna Asdiani Natalia kurniawan Nathalia, Christine Nurleli Octresia Purba Nurul Wardani Lubis Okta via Osdiana Sihombing Pandang Kristian Simarmata Panggabean, Esther Praja Anggriany Panggabean, Feby Anggita Pasaribu, Juwita Aknesia Peronika Siburian Pipin Desria Marpaung Pricilia, Linda Purba, Mas Intan Putri, Tantri Octora Dwi Syah Rafida Khairani Rahmah Azizah Remaya Sinaga Rhema Maya Yemima Waruwu Ricky Michael Ginting Rio Fande Riris Hotmaria Tumanggor Riskayani Sitopu Rizki Habibi Rosmita Sari Siregar Rumapea, Hizkia Ruslina E. Sinambela Samuel Abel Tanta Sembiring Sanchez Sinaga, Monica Sembiring, Samuel Abel Tanta Shyllvia, Belranda Siahaan, Mayang Sari M Siburian, Peronika Silvi Wijaya Silvia, . Simanullang, Agnes Emma Sinaga, Cindia Sinaga, Novi k. Siregar , Muhammad Raja Siregar, Yunita Sari Siwaji Krishna Naidu Sri Susanti Sri Susanti Stephanie Steven, . sulina Suryani Nababan Susanti Melan Sijabat Susanto, Olyvia Tannaldy, Albert Tantri Octora Dwi Syah Putri Tarigan, Hestia Amalia Br Taufik Akbar Parluhutan Tobing, Debi Tryatno Budianto Ketaren Turnip, Angel Aulia VALENCIA SHELINZKY Vanessa Tantrisia Wenny Anggeresia Ginting Wilfreda Tania Windi Astuti Wirda Lilia Yanti, Ira Yenni Aurelia Lysander Yohana Natalia Putri Siadari Yohana Natalia Putri Siadari Yolanda Saragih Yosephin Windy Olyvia Siagian Yul Franica Astri Sitompul Yunus Manao Yusuf Togatorop