Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Wahana Pendidikan JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Kevin Lejon Simamora
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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

Found 2 Documents
Search

 1 
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.
Inovasi Minuman Herbal Berbasis Limbah Kulit Jeruk Dan Bunga Telang Sebagai Upaya Pemanfaatan Sumber Daya Alami Fais Irawan; Mizael Demak Sitohang; Epelima Sinaga; Kevin Lejon Simamora; Agnes Dea Lita Br Sitepu; Putri Kemala Dewi Lubis
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

This research aims to develop an innovative herbal drink based on orange peel and butterfly pea flower waste as an effort to utilize abundant local natural resources while supporting the strengthening of the creative economy and environmental sustainability. Orange peel waste from the food industry is used as a source of bioactive compounds, while butterfly pea flowers act as a natural dye and source of antioxidants, thereby increasing the functional and aesthetic value of the product. The research used an experimental method with an exploratory qualitative approach through the stages of cleaning, drying, grinding, mixing, formulation in tea bags, and sensory testing including color, aroma, taste, and clarity of the brew. The results show that the combination of orange peel and butterfly pea flowers produces a herbal drink with an attractive purplish blue color, a refreshing citrus aroma, a mild taste, and the potential to provide health benefits through antioxidant activity. This waste utilization model reflects the application of a circular economy because it is able to reduce organic waste, increase the economic value of waste materials, and open up opportunities for the development of superior products for MSMEs and the regional tourism sector. With the support of branding strategies, environmentally friendly packaging, and digital promotions that emphasize the values ​​of health, sustainability, and local wisdom, this herbal tea product has the potential to develop as a competitive creative commodity.
Co-Authors Agnes Dea Lita Br Sitepu Apriani Hutabarat Epelima Sinaga Fais Irawan Ivan R Ventris Siahaan Mizael Demak Sitohang Monika Flora Manik Putri Kemala Dewi Lubis Rini Khairani Harahap