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All Journal Niagawan Jurnal Ilmiah Wahana Pendidikan JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Economics and Management Research
Apriani Hutabarat
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Kinerja Keuangan dan Dampaknya terhadap Kualitas Layanan Dasar di Desa Jamburnauli Kecamatan Tarutung KabupatenTapanuli Utara Monika Flora Manik; Apriani Hutabarat; Rini Khairani Harahap; Ivan R Ventris Siahaan; Kevin Lejon Simamora
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i1.1733

Abstract

This study aims to examine the financial performance of Jamburnauli Village and its influenceonthequalityofbasicpublicservicesprovidedtothecommunity.Theresearch employs a qualitative method with a descriptive approach through interviews with the Village Head and literature reviews related to village financial management and public service delivery. The findings indicate that the realization of the Village Fund reached 100% and was utilized for the construction of farm roads, irrigation channels, bridges, cleanwaterfacilities,aswellasvarioussocialprogramssuchasagriculturalassistance, maternal and child health support, and cash transfers for households experiencing extreme poverty. The use of local materials also enhanced budget efficiency, allowing programstobeimplementedmoreoptimally.However,thevillage’sfiscalindependence remainslowduetolimitedlocallygeneratedrevenueandthenewlyestablishedBUMDes. Budget transparency and internal control mechanisms demonstrate accountable financialgovernanceandsupportimprovementsinbasicservices.Overall,effectiveand efficientfinancialperformancehascontributedsignificantlytoimprovinginfrastructure, health services, education, and administrative services in Jamburnauli Village.
PENGARUH INTENSITAS PENGGUNAAN AI DAN KEMANDIRIAN BELAJAR TERHADAP PEMAHAMAN KONSEP EVALUASI HASIL BELAJAR MAHASISWA PENDIDIKAN EKONOMI Muhammad Bukhori Dalimunthe; Apriani Hutabarat; Saidun Hutasuhut
NIAGAWAN Vol. 15 No. 1 (2026): NIAGAWAN VOL 15 NO 1 MARET 2026
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/kszs5n44

Abstract

Penelitian ini difokuskan untuk mengetahui seberapa besar kontribusi intensitas pemakaian AI dan kemandirian belajar terhadap kemampuan kognitif mahasiswa Pendidikan Ekonomi di Universitas Negeri Medan dalam memahami konsep evaluasi hasil belajar. Studi ini menggunakan pendekatan kuantitatif yang bersifat asosiatif. Sampel terdiri dari 35 mahasiswa yang dipilih melalui pengambilan sampel total. Pengujian hipotesis dilakukan lewat analisis regresi linier berganda berbasis data angket. Berdasarkan pengolahan data, terbukti bahwa penguasaan konsep evaluasi mahasiswa meningkat secara bermakna seiring dengan tingginya pemanfaatan kecerdasan buatan. Faktor kemandirian belajar juga memberikan dampak positif dan bahkan menjadi variabel penentu yang paling dominan. Apabila diuji secara bersama-sama, kedua faktor tersebut terbukti memiliki peranan penting dengan total sumbangan pengaruh mencapai 73 persen. Temuan ini menunjukkan bahwa penggunaan AI yang tepat dan pembelajaran mandiri yang baik dapat meningkatkan pemahaman konseptual mahasiswa.
Studi Kelayakan Bisnis Pangkas Bintang Lima Ditinjau dari Aspek Makroekonomi, SWOT, dan Pemasaran Apriani Hutabarat; Rejosu Vanhot Sianturi; Putri Kemala Dewi Lubis; Irma Siagian; Emia Perangin angin
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 8.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the service sector, particularly barbershops, play a strategic role in the local economy. This study aims to analyze the feasibility of the Pangkas Bintang Lima barbershop business from the perspectives of macroeconomics, SWOT analysis, and marketing strategies. The method used is a descriptive qualitative approach through observation, in-depth interviews, and documentation study. The results show that this business has a strategic location, low operational costs, and high customer loyalty. However, weaknesses are found in the aspect of legality (lack of official business permit) and the suboptimal use of digital technology. Development opportunities are wide open due to routine demand and the potential for service diversification, while the main threat comes from competition with modern barbershops. Overall, this business is considered feasible to operate, provided that legal strengthening and the adoption of digital marketing technologies are prioritized.
The Role of Agriculture in Reducing Poverty Levels in Rural Areas in North Sumatra Apriani Hutabarat; Cindi Anjuani Gultom; Depina Tumangger; Khairudin Ependi Tambunan; Octavianty Sihombing; Sovia Elphani Simarmata
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): April: International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i1.615

Abstract

The objective of this study is to analyze the role of the agricultural sector in reducing the level of poverty in rural areas of North Sumatra Province. The data used are secondary time series data covering the period 2015–2024, obtained from the Central Bureau of Statistics (BPS) of North Sumatra and other official sources. The variables used include the poverty rate as the dependent variable, and agricultural output growth, agricultural labor, and agricultural investment as independent variables. Data analysis was conducted using multiple linear regression with the assistance of the SPSS program. The results of the study show that agricultural output growth and agricultural investment have a negative effect on the poverty rate, meaning that an increase in these two variables is able to reduce the level of poverty in North Sumatra. Meanwhile, agricultural labor does not show a significant effect on poverty. These findings emphasize the importance of increasing productivity and investment in the agricultural sector as a strategy for poverty reduction in rural areas.
Co-Authors Cindi Anjuani Gultom Depina Tumangger Emia Perangin angin Irma Siagian Ivan R Ventris Siahaan Kevin Lejon Simamora Khairudin Ependi Tambunan Monika Flora Manik Muhammad Bukhori Dalimunthe Octavianty Sihombing Putri Kemala Dewi Lubis Rejosu Vanhot Sianturi Rini Khairani Harahap Saidun Hutasuhut Sovia Elphani Simarmata