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All Journal Jurnal Administrasi Bisnis Jurnal Riset Akuntansi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) KITABAH: Jurnal Akuntansi dan Keuangan Syariah International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Akrab Juara : Jurnal Ilmu-ilmu Sosial Economics and Digital Business Review JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian kepada Masyarakat Journal of Social Responsibility Projects by Higher Education Forum Jurnal Ekonomi Manajemen (JEM) Jurnal Ipteks Terapan : research of applied science and education COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Multidisiplin Madani (MUDIMA) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Worksheet : Jurnal Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Pengabdian Ibnu Sina Jurnal Pengabdian West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Multidisciplinary Indonesian Center Journal JPPM : Jurnal Pengabdian dan Pemberdayaan Masyarakat

Junita Putri Rajana Harahap

Universitas Muslim Nusantara Al Washliyah

Author-ID : 912990

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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ANALISIS BIAYA MANFAAT HIDROGEL SEBAGAI ALTERNATIF MEDIA TANAM DI KELURAHAN SIDORAME BARAT I KECAMATAN MEDAN PERJUANGAN Junita Putri Rajana Harahap; Dian Habibie; M.Noer Fadlan
Jurnal Pengabdian Ibnu Sina Vol. 1 No. 1 (2022): Januari 2022
Publisher : LPPM Universitas Ibnu Sina

Tujuan dari kegiatan Pengabdian kepada Masyarakat ini adalah untuk meningkatkan pemahaman masyarakat desa atas alternatif media tanam lahan sempit dan kesadaran masyarakat desa agar dapat mengelola keuangan rumah tangga melalui pengehematan biaya dan alternatif usaha pemanfaatan hidrogel sebagai media tanam. Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Kelurahan Sidorame Barat I, Kecamatan Medan Perjuangan. Permasalahan desa yang dijumpai adalah masih kurangnya masyarakat desa mengenai pemanfaatan media tanaman hidrogel sebagai alternatif media tanam, sementara di satu sisi mitra membutuhkan peluang usaha sebagai alternatif sumber pendapatan lain di masa pandemi yang sedang terjadi sekarang ini. Solusi yang akan dilakukan dalam kegiatan pengabdian ini dalam menanggapi permasalahan yang dihadapi mitra adalah dengan mengadakan sosialisasi analisis biaya manfaat hidrogel sebagai alternatif media tanam untuk meningkatkan kesadaran dan pemahaman masyarakat desa tentang pentingnya penghematan dan menambah sumber pendapatan keluarga khususnya dimasa pandemi Covid-19 ini. Metode pendekatan yang dilakukan dalam bentuk ceramah dan praktek. Pendekatan individual dilakukan pada saat praktek berupa sosialisasi analisis biaya dan pemanfatan hidrogel sebagai media tanam untuk membantu meningkatkan pendapatan rumah tangga masyarakat desa yang ada di kelurahan Sidorame I. Luaran dari pengabdian ini adalah timbulnya kesadaran dan pemahaman masyarakat desa tentang biaya manfaat penggunaan hidrogel sebagai alternatif media tanam, publikasi dalam jurnal nasional tidak terakreditasi, video dan publikasi di media massa. Hasil yang diperoleh bagi masyarakat desa adalah pengetahuan tentang biaya manfaat yang ditimblkan dari pemanfaatan hidrogel sebagai alternatif media tanam.

Penerapan Eco Enzym Dalam Mengelola Limbah Rumah Tangga Di Kelurahan Kota Matsum II Junita Putri Rajana Harahap; Dian Habibie; Muhammad Noer Fadlan; Febrina Zega
Jurnal Pengabdian West Science Vol 2 No 01 (2023): Jurnal Pengabdian Westscience
Publisher : Westscience Press

Sampah merupakan salah satu masalah yang kerap ditemui. Untuk itu pada pengabdian ini memperkenalkan pembuatan Eco-Enzym yang dapat menjadi salah satu solusi mengatasi masalah sampah di lingkungan sekitar. Metode yang digunakan adalah dengan sosialisasi kepada mitra dan memberikan pelatihan pembuatan Eco-Enzym. Hasil yang didapat Masyarakat termotivasi untuk membuat Eco-enzym dimulai dengan bahan baku yang mudah didapat melalui sampah rumah tangga sehari-hari, sehingga membantu melestarikan lingkungan. Lingkungan yang bersih merupakan sebagian dari iman. Eco-enzym juga dapat menjadi usaha alternatif masyarakat sehingga dapat menambah pemasukan tambahan.

PENGARUH PENDAPATAN ASLI DAERAH, SIZE, DAN LEVERAGE TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATAEN/ KOTA DI PROVINSI SUMATERA UTARA Junita Putri Rajana; Debby Chyntia Ovami
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 1 (2019): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Economic growth is one of succesful indicator of development success. Increase the economy can measure the level of development in the economic sectors in the country, include large countries. To increase economic growth in one area, both government and investors need to look things that can increase economic growth, like: local revenue (PAD), size, and leverage. This study aims to determine and analyze the influence of the local revenue (PAD), size and leverage simultaneously and partially on economic growth in the cities of North Sumatra Province. This research is descriptive quantitative by researching all cities of North Sumatra Province. The data used is secondary data obtained from the cities's APBD report in North Sumatra for 2011-2015. By using a quantitative approach and data analysis using multiple linear regression models. The Outreach target in this study is the ISSN journal. Specific target in this research is nationally organized ISSN events. After the results are processed there will be a significant effect from PAD, Size and Leverage on Economic Growth in the Citiesof North Sumatra Province.

PENGARUH PENDAPATAN ASLI DAERAH, LEVERAGE, UKURAN PEMERINTAHAN, DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAHAN DAERAH PADA PROVINSI SUMATERA UTARA Dessy Riani; Junita Putri Rajana Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

This study aims to determine whether the effect of local revenue, leverage, government size, and balancing funds on the financial performance of local governments either simultaneously or partially in districts/cities in North Sumatra Province. The research method in this thesis is using quantitative research, with a total sample of 33 from 25 districts and 8 cities in North Sumatra Province which was conducted for the 2018-2020 period. The type of data used is secondary data. This data was obtained through the website www.bps.go.id. The data that has been collected was analyzed by data analysis methods which were first carried out by testing the classical assumptions before testing the hypothesis. Hypothesis testing in this study using multiple linear regression with F test and t test. The results show that simultaneously local revenue, leverage, government size, and balancing funds on the financial performance of local governments have a significant effect on the financial performance of local governments. Partially, the local revenue variable has a positive and significant effect on the financial performance of local governments. Partially, the leverage variable has a positive and significant effect on the financial performance of local governments. Partially, the variables of the size of the local government are leverage, the size of the government, and the balancing fund on the financial performance of the local government. Partially, the balancing fund variable has a positive and significant effect on the financial performance of local governments.

PENGARUH PENERAPAN PRINSIP GOOD GOVERNANCE TERHADAP PENGELOLAAN DANA DESA DI KECAMATAN PERCUT SEI TUAN Haris Fahmi Harahap; Junita Putri Rajana Harahap
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

The purpose of this study was to determine the effect of Transparency, Accountability and Participation on Village Fund Management in Percut Sei Tuan District. This type of research is quantitative research. This research was conducted in 18 villages in Percut Sei Tuan District. The population and sample in this study consisted of 90 people, each of which was a village head, village secretary, village finance officer, village staff and one village community from 18 villages studied. The source of data used in this study is primary data obtained using a questionnaire and measured using a Likert scale. While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of computer software, namely the Statistical Package for Social Science (SPSS 22). The results in this study indicate that: (1) Transparency partially has no significant effect on Village Fund Management. (2) Accountability partially has a significant effect on Village Fund Management. (3) Partial participation has no significant effect on Village Fund Management. (4) Transparency, Accountability and Participation simultaneously have a significant effect on Village Fund Management.

THE INFLUENCE OF COLLECTION OF PARKING TAX, STREET LIGHTING TAX, ENTERTAINMENT TAX AND HOTEL TAX ON MEDAN CITY REGIONAL ORIGINAL INCOME Mesrawati -; Dina Pasaribu; Dorisna Simamora; Hariyanti Purba; Junita Putri Rajana Harahap
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar

The goal of this study was to gather data on how municipal revenue in the city of Medan was affected by parking fees, fees for street lighting, fees for lodging, and fees for entertainment. The dependent variable in this study is the local revenue of the city of Medan, and the independent variables employed in it are parking taxes, street lighting charges, hotel taxes, and entertainment taxes. The population used in this analysis is represented by a report on budget realization for the years 2018–2021. The study sample was determined using historical data as well as information from the yearly Regional Original Revenue Budget Realization Report. Multiple Regression Analysis, Descriptive Statistical Analysis, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test), t test, F test, and Coefficient of Determination were used to analyze the data using SPSS version 20. The findings of this study show that local revenue is positively impacted by parking taxes, street lighting taxes, hotel taxes, and entertainment taxes.

Pelatihan dan Pendampingan Bercocok Tanam Sayuran Organik Di TK RA Ulfa Khairuna Nomi Noviani S; Sri Wahyuni; Dian Habibie; Bambang Hermanto; Junita Putri Rajana Harahap
Jurnal Pengabdian West Science Vol 2 No 07 (2023): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v2i07.471

Yayasan Pendidikan Islam TK Raudhatul Atfhal Ulfa Khairuna, berdasarkan observasi di lapangan aspek permasalahan adalah kegiatan pembelajaran kurang efektif dan kreatif, apalagi metode pembelajaran harusnya lebih menarik sehingga dapat merangsang siswa untuk lebih giat belajar dalam hal tanaman untuk beralih ke tanaman sehat. Sehingga perlu diterapkan kepada para guru di sekolah TK Ulfa Khairuna. pentingnya budidaya tanaman secara organik dan dapat di terapkan kepada siswa TK Ulfa Khairuna. sejak dini di tanamkan pola kegiatan dan hidup sehat dan berkelanjutan bukan hanya untuk diri sendiri juga untuk lingkungan sekitar. Beberapa kegiatan pengabdian masyarakat yang akan dilaksanakan adalah (1). sosialisasi atau penyuluhan hal ini bertujuan untuk memberikan pemahaman kepada mitra sasaran akan kesadaran kelestarian lingkungan. (2). Pelatihan yaitu memberikan pengetahuan terhadap mitra sasaran dalam budidaya sayuran organik yang baik. yaitu Pertanian organik dapat dicapai dengan berbagai cara, maka dapat dimulai dari penggunaan pupuk organik yang ada di sekitar lingkungan yang mudah ditemukan.

Local Original Revenue, General Allocation Fund and Number of Population to District/City Capital Expenditure in North Sumatra Province Permata Selly Pasa Hartiah; Junita Putri Rajana Harahap
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 1 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.2615

In the District/City Budget in North Sumatra Province, the allocation of Capital Expenditure is still relatively small when compared to other regional expenditures. The contribution of Regional Original Revenue to Regional Revenue is still not optimal. Where regional revenues are still dominant in the General Allocation Fund. This explains that Regional Original Revenue has not been able to finance its Capital Expenditure. Capital Expenditure is budgeted for public services in the form of facilities and infrastructure where the Number of Population in Districts / Municipalities in North Sumatra Province continues to increase while Capital Expenditure fluctuates. This study aims to determine the effect of Regional Original Revenue, General Allocation Fund and Number of Population on District / City Capital Expenditure in North Sumatra Province. This study uses secondary data obtained from the Directorate General of Financial Balance and the Central Statistics Agency in 2020-2021. The population in this study is 33 regencies/cities in North Sumatra Province during 2020-2021. The sampling technique used is saturated sampling. The data analysis method uses Descriptive Statistics, Normality Test, Multiple Linear Regression and Hypothesis Test. The results showed that partially Regional Original Revenue affects Capital Expenditure, General Allocation Fund affects Capital Expenditure, and Number of Population affects Capital Expenditure. The results of test f simultaneously show that Regional Original Revenue, General Allocation Fund and Number of Population together affect District / City Capital Expenditure in North Sumatra Province.

Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha Dan Skala Usaha Terhadap Persepsi Penggunaan Informasi Akuntansi Pada Pelaku UMKM Kota Medan Nurhajelin; Harahap, Junita Putri Rajana
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 2 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i2.2583

UMKM have an important role because they are able to create business fields to support daily economic needs. Accounting knowledge and business experience are one of the factors in developing a business. The purpose of this research is to find out whether Accounting Knowledge, Business Experience and Business Scale affect the Use of Accounting Information in UMKM in Medan City. This type of research is quantitative research using primary data in the form of a questionnaire. The population in this study are 1,771 UMKM in the city of Medan. The sample used in this study used simple random sampling, namely as many as 80 samples with several criteria. The data analysis method used is multiple linear regression and hypothesis testing using SPSS. The results showed that accounting knowledge and business scale had a partial and significant effect on the use of accounting information, while business experience had no partial and significant effect on the use of accounting information. Accounting knowledge, business experience and business scale simultaneously and significantly influence the use of accounting information.

Analisis Sistem Pengendalian Intern Dinas Sosial Kabupaten Labuhan Batu Bara Rizki Kartika Yani Lubis; Junita Putri Rajana Harahap
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3352

Management of social funds is an integral part of the government's efforts to maintain community welfare. These social funds are the main instrument in overcoming social inequality, protecting vulnerable individuals and families, and ensuring that their basic rights are fulfilled. The aim of this research is to analyze the Internal Control System of the Labuhan Batu Bara Regency Social Service. This research uses qualitative research methods. The research method used is in-depth interviews with research subjects, observation and documentation. Based on the research results, the social assistance internal control system in North Labuhan Batu Regency is designed to ensure that aid distribution is carried out effectively, on target and in accordance with applicable policies. This system includes several important components, starting with administrative controls that involve creating and implementing clear policies and procedures for the management and distribution of aid. Based on the research that has been conducted, it can be concluded that the internal control system for Social Assistance in North Labuhan Batu Regency is designed to ensure that the implementation of assistance is carried out effectively, accurately and in accordance with applicable policies.

Co-Authors Alfi Indah Zahara Ali Djamhuri Alwi Ramadhan, M. Amalia, Rizma Anggia Sari Lubis, Anggia Sari Ayu Ceria Dewi Lubis Bambang Hermanto Bella Natalia Ginting Chalifa Luthfiyya Nadhifa Debby Chyntia Ovami Dessy Riani Devi Siswantika Dina Pasaribu Dorisna Simamora Faturrahman fauzi, indra Febrina Zega Fitri A Lestari Ginting, Bella Natalia Habibie, Dian Habra, Mhd Dani Haris Fahmi Harahap Hariyanti Purba Hasibuan, Nurul Azizah Irma Yani Pohan Juliana Br Sitompul Lubis, Yudi Harianto M.Noer Fadlan Manja Tambunan Marpaida Situmeang Mesrawati - Mesrawati, Mesrawati Mhd Dhani Habra Muhammad Noer Fadlan Muhammad Syukri Nasution Munawaroh Munawaroh - Murni Dahlena Nasution Murni Dahlena Nasution Murni Daulay Nomi Noviani Novita Sari Nurfatimah, Ghefira Nurhajelin Nurul Aina Putri Nurul Syakirah binti Nazri Ova Novi Irama Ovami, Debbi Chyntia Permata Selly Pasa Hartiah Putri Cindi Claudia Rasyd Yudha Harahap Ratna Sari Dewi Ratna Sari Dewi Reza Hanafi Lubis Reza Hanafi Lubis Rini Utari Rizki Kartika Yani Lubis Rizqy Fadhlina Putri Salsabila, Suci Khairina Santi M Hasibuan shara, yuni Shita Tiara Sinar Lia Pohan Sitompul, Julana Sari Sriwardany Suginam Tarishah Hatim Faqih Tholib, Muhammad Zafar Wibowo, M. Rizaldi yulandari yulandari Zainul Bahri Torong

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