Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Tiffany Aprilia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Sistem Agribisnis Nira Aren di Desa Sei Jernih, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang Alda Eliya; Nasirwan Nasirwan; Syahrina Zahara; Tiffany Aprilia
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): Agustus : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i3.2253

Abstract

In Indonesia, sugar palm plants have high economic potential and are widespread in various regions, especially humid areas. The aim of this research is to determine the income of the palm sap management business in Sei Jernih village, Deli Serdang Regency. The research method used is field research with primary and secondary data collection. The research results show that the sap processing business in Sei Jernih Village generates quite a large income and the income cost ratio (R/C) shows that the business is feasible and profitable. Marketing is carried out through two channels: directly from farmers to consumers and through retailers/agents. The conclusion of this research is that the palm sap processing site in Sei Jernih village has good economic potential and is worthy of further management. This includes increased productivity, further training and education, and efficient business management. By implementing this proposal, it is hoped that the palm palm sap processing business can develop and provide further benefits to farmers and local communities.
Pengaruh Profesionalisme, Independensi, dan Komitmen Organisasi Apartur Sipil Negara Terhadap Kualitas Laporan Keuangan Pada Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara Tiffany Aprilia; Azizul Kholis; Nasirwan; OK Sofyan Hidayat; Tapi Rumondang Sari Siregar
Widya Balina Vol. 11 No. 1 (2026): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v11i1.948

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN terhadap kualitas laporan keuangan daerah pada Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sumatera Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data primer yang diperoleh melalui penyebaran kuesioner kepada 45 responden. Populasi dalam penelitian ini adalah ASN pada BKAD Provinsi Sumatera Utara, dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa profesionalisme ASN dan independensi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Sementara itu, komitmen organisasi ASN berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan daerah. Secara simultan, profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah pada BKAD Provinsi Sumatera Utara.
Co-Authors Alda Eliya Azizul Kholis, Azizul Hidayat, OK Sofyan Nasirwan Nasirwan Nasirwan Nasirwan Syahrina Zahara Tapi Rumondang Sari Siregar