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Politeknik Pariwisata Medan
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Implementasi Akuntansi Keuangan Usaha Mikro Kecil Dan Menengah (Umkm) Pada Usaha Akomodasi Homestay Di Kabupaten Karo ngatemin, ngn
Jurnal Akademi Pariwisata Medan Vol 1 No 1 (2019): Jurnal Akademi Pariwisata Medan
Publisher : Politeknik Pariwisata Medan

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

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Implementasi Akuntansi Keuangan Usaha Mikro Kecil Dan Menengah  (UMKM) Pada Usaha Akomodasi Homestay  Di Kabupaten Karo.       Penelitian ini menggunakan pendekatan kualitatif dengan menganalisis data primer yang berasal dari responden dan dat sekunder yang terkumpul dari berbagi sumber. Populasi penelitian adalah masyarakat di kabupaten karo yang meyelenggarakan usaha akomodasi homestay yang tersebar dibebrapa daerah tujuan wisata di kabupaten Karo, karena keterbatasan waktu dan dana penulis mengambil sample hanya pemilik/pengelola usaha akomodasi homestay yang ada di kecamatan Berastagi. Dipilihnya kecamatan Berastagi sebagai sampel karena 60 % usaha akomadasi terdapat di kecamatan Berastagi. Pemilihan sample menggunakan metode sampel secara acak (random sampling). Hasil penelitian menunjukkan bahwa : 1) Usaha  akomodasi pondok wisata (Homestay) yang ada di Kabupaten Karo sudah mulai intensif dilaksanakan  dan terus meningkat, karena persepsi masyarakat di daerah ini terhadap usaha akomodasi homestay cukup positif. 2) Para pemilik/pengelola usaha akomodasi umumnya menyadari betapa pentingnya dilaksanakan pembukuan/Akuntansi untuk  meningkatkan kualitas tata kelola keuangan namun keterbatasan pengetahuan dan tenaga menjadi kendala dalam implementasinya sehingga belum mampu menyiapkan laporan keuangan usaha akomodasi homestay 3) Kualitas laporan keuangan UMKM termasuk usaha akomodasi homestay masih jauh dari standard akuntansi ETAP dikarenakan para pemilik/pengelola tidak memiliki basic pengetahuan akuntansi
PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP MOTIVASI KERJA KARYAWAN HOTEL DI KABUPATEN KARO PROVINSI SUMATERA UTARA Ngatemin .; Wanti Arumwanti
Jurnal Riset AKuntansi dan Bisnis Vol 12, No 2 (2012): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v12i2.141

Abstract

This study aims to find out more about the influence of basic competence andcompensation of employees motovasi in Karo, North Sumatra, and to test how much influence competence and compensation of employees motovasi hotel. And the results of this study are expected to serve as a valuable input for authors perform basic tasks lecturer in the activities of Tri Dharma Perguruan Tinggi and become an input for Akademi Pariwisata Medan and become input to management of hotels in North Sumatra, especially those in the Karo district.The method used in this study is a survey method using a data collection tool in the form of a questionnaire with a hotel employee population at Karo. However, because the number of hotels and the employees there are too many samples taken at random (random) and employs 45 people. The data used are primary data and processed using multiple linear regression statistical tests with SPSS tools.The results of this study demonstrate that competence has positive andsignificant impact on employee motivation hotel with a significant level of 2% at α = 5%. While compensation has positive and significant impact on employee motivation hotel with a significant level of 7.2% at α = 5%. 
PENGARUH LAMA FERMENTASI PADA PRODUKSI MINYAK KELAPA MURNI (VIRGIN COCONUT OIL) TERHADAP SIFAT FISIK, KIMIA, DAN ORGANOLEPTIK Ngatemin -; Nurrahman -; Joko Teguh Isworo
Jurnal Pangan dan Gizi Vol 4, No 2 (2013): Kajian Pangan dan Gizi
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jpg.4.2.2013.%p

Abstract

Virgin coconut oil Virgin coconut oil (VCO) is obtained from fresh coconuts (non-copra) and processed without high-temperature and chemicals. The purpose of the study was to determine the effect of fermentation VCO to the yield, physical properties (density, refractive index), chemical properties (saponification number, acid number, and the number peroksidan), and organoleptic properties (color, aroma, and viscosity). Materials research is the fruit of the coconut meat Typical types (Cocos nucefera lin). The study design used a completely randomized design with duration of fermentation 14, 16, 18, 20, 22, and 24 hours with 4 replications. The results showed no effect on the fermentation yield and physical properties of VCO that includes specific gravity and refractive index, but significantly affect the chemical properties including acid number, saponification and peroxide. Hedonic test the VCO, long fermentation affect the color and viscosity, but does not affect the scent. The yield of the highest VCO in 24-hour fermentation period which is 22%, the highest density in the fermentation of 22 hours is 0.910 g / cm 3 and the highest refractive index of 0.1515 at 24 hours of fermentation. Saponification high of 27.65 mg KOH / g, the lowest value acid value 0.567 mg KOH / g, and the lowest peroxide 1,120 meq / kg at 16 hours of fermentation. A panelist on the level of the highest color 3.3 24 hour fermentation, the aroma of 3.0 A levels at 22 hours of fermentation and viscosity of 2.95 in 16-hour fermentation period.
PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP MOTIVASI KERJA KARYAWAN HOTEL DI KABUPATEN KARO PROVINSI SUMATERA UTARA Ngatemin .; Wanti Arumwanti
Jurnal Riset AKuntansi dan Bisnis Vol 13, No 1 (2013): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v13i1.165

Abstract

This study aims to find out more about the influence of basic competence and compensation of employees motovasi in Karo, North Sumatra, and to test how much influence competence and compensation of employees motovasi hotel. And the results of this study are expected to serve as a valuable input for authors perform basic tasks lecturer in the activities of Tri Dharma Perguruan Tinggi and become an input for Akademi Pariwisata Medan and become input to management of hotels in North Sumatra, especially those in the Karo district. The method used in this study is a survey method using a data collection tool in the form of a questionnaire with a hotel employee population at Karo. However, because the number of hotels and the employees there are too many samples taken at random (random) and employs 45 people. The data used are primary data and processed using multiple linear regression statistical tests with SPSS tools.The results of this study demonstrate that competence has positive and significant impact on employee motivation hotel with a significant level of 2% at á = 5%. While compensation has positive and significant impact on employee motivation hotel with a significant level of 7.2% at á = 5%. 
Faktor-Faktor yang Mempengaruhi Struktur Modal (Study Empiris pada Perusahaan Industri Pariwisata yang Terdaftar di Bursa Efek Indonesia ) Ngatemin Ngatemin; Azhar Maksum; Erlina Erlina; Sirojuzilam Sirojuzilam
Jurnal Riset AKuntansi dan Bisnis Vol 19, No 1 (2019): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v19i1.3323

Abstract

Penelitian ini betujuan untuk mengkaji secara empiris beberapa variabel yang mempengaruhi nilai perusahaan yang terdiri dari kepemilikan institusional, ukuran perusahaan dan profitabilitas melalui Struktur Modal. Populasi penelitian ini adalah perusahaan sektor industri kepariwisataan yang terdaftar di Bursa Efek Indonesia dan aktif sejak tahun 2010-2014 sebanyak 19 perusahaan, keseluruhan populasi menjadi sampel dengan tehnik pengambilan sample menggunakan total sampling. Pengujian hipotesis menggunakan analisis regresi berganda dengan pengolahan data menggunakan program SPSS. Hasil penelitian menunjukkan bahwa kepemilikan institusional, ukuran perusahaan dan profitabilitas berpengaruh signifikan terhadap struktur modal.
INCOME SMOOTHING DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA PERUSAHAAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA M. Dwi Syahputra; Ngatemin Ngatemin
JURNAL KEPARIWISATAAN Vol 19 No 2 (2020): Jurnal Kepariwisataan
Publisher : Pusat penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v19i2.425

Abstract

This research was conducted with the aim to determine the effect of profitability, liquidity, financial leverage and ownership structure on income smoothing in Tourism Companies Listed on the Indonesia Stock Exchange. The approach used in this research is an associative approach. Data collection techniques in this study using documentation techniques. The total population of 23 companies there are 11 companies with 6 years of observation so the number of samples is 66 samples. Data analysis using multiple linear regression analysis of data processing in this study using the SPSS (Statistic Package for the Social Sciens) software program version 22.00. The results showed that partially Profitability had a positive and significant effect on Income Smoothing, Liquidity, Financial Leverage and Ownership Structure had no negative effect and no significant effect on income smoothing. Simultaneously Profitability, Liquidity, Financial Leverage and Ownership Structure jointly influence and significantly affect Income Smoothing in Tourism Companies listed on the Indonesia Stock Exchange for the period 2012-2017.
Determinant of the Corporate Social Responsibility (CSR) Disclosure at Mining Company Arfan Ikhsan; Muhamad Yamin Noch; Ngatemin Ngatemin; Meilaty Finthariasari; Azizul Kholis
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i3.861

Abstract

Research tries to test the effect deferred exploration and development, profitability, and solvency on CSR disclosure (CSRD). Population research are all registered mining company on the Indonesia Stock Exchange (ISE) from 2017 to 2020. Eleven companies according to the sample criteria of this research with purposive sampling technique. The results research summarize that BEPT and DAR, partially, do not affect the scope of CSRD with significant values of 0.594 and 0.089. Besides that, ROA variable has partial effect on ​​CSR disclosure with a significant value 0.048. Based on the test, it found that BEPT, ROA, and DAR was affect to the extent of CSR disclosure in mining companies with a significant value of 0.014. This research concludes that BEPT and DAR do not positively effect on CSR disclosure, while ROA affects to extent of CSR disclosure.
Sinergi Potensi Kuliner Lokal dalam Pengembangan Desa Wisata Pematang Johar, Deli Serdang, Sumatera Utara Muhammad Zulfan; Ngatemin Ngatemin; Muhammad Rizal Sitepu
JURNAL GASTRONOMI INDONESIA Vol 11 No 1 (2023): Jurnal Gastronomi Indonesia
Publisher : Pusat Penelitian & Pengabdian kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jgi.v11i1.1026

Abstract

Pematang Johar Village is one of 5 (five) villages in Labuhan Deli District, Deli Serdang that tries to develop its potentials to attract tourists. Some of them are batik (Batik Sawah) which uses natural dyes from mangrove wood waste, making tempeh, various cassava and banana chips and bitter melon chips. Therefore, this study aims to find out the synergy of local culinary potential with the development of tourism villages. Further, it is also to understand what hindrances local culinary to developed in Pematang Johar Tourism Village, to prepare strategies for development of local culinary potential in tourism villages of Pematang Johar, Deli Serdang Regency. The research which was carried out from July to September 2022 is descriptive qualitative research. Data were collected by observation, interviews and questionnaires. The results of the study showed the synergy of local culinary potential with the development of tourist villages and the use of SWOT analysis resulted in strategies to develope culinary potential by looking at the strengths, weaknesses in seeing opportunities and threats to support the development of Pematang tourism villages.
Co-Authors ARFAN IKHSAN Azhar Maksum Azizul Kholis Erlina Erlina Joko Teguh Isworo M. Dwi Syahputra Meilaty Finthariasari Muhamad Yamin Noch Muhammad Rizal Sitepu Muhammad Zulfan Nurrahman - Sirojuzilam Hasyim Wanti Arumwanti