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Hubungan C-Reaktif Protein dan Kondisi Udara Tercemar PM10 Dengan Lama Menetap Lansia (Studi Kasus di Kelurahan Kampung Lalang Kota Medan Tahun 2013) Sumihar Pasaribu; Hidayati Hidayati; Syafruddin Ilyas
Jurnal Pendidikan Kimia (JPKim) Vol 7, No 3 (2015): Desember
Publisher : Pascasarjana Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.122 KB) | DOI: 10.24114/jpkim.v7i3.4256

Abstract

Abstract. The decrease in air quality has long been a public health problem, particularly in the industrialized countries that has many factories and motor vehicles. The high level of air pollution in the city will affect human health in the city, and will ultimately reduce the quality of human life. The Medan city air quality periods 2011-2012  recorded data show that at Terminal Pinang Baris passed the quality standard of 150 μg/m3 for PM10 according to national standar in PP.No.41 1999. There is still plenty of evidence of the extent to which exposure to particulate matter is associated with changes in the level of systemic inflammation in the general population in the city of Medan. Exposure to air pollution is associated with increased levels of C-Reactive Protein (CRP) is believed to trigger systemic inflammation. Particle Matter (PM10) is the pollutant in the air resulting from the activity of motor vehicles, has a relationship with an increase in C-Reactive Protein. Ultimately will lead to various diseases in humans at all age levels. In cross-sectional study was conducted on 50 elderly volunteers who have been residing more than 3 years and close to the center of the air pollution in the this location. After obtaining approval from the ethics committee, then covers anamneses examination, physical examination and venous blood samples for CRP concentrations examined in the laboratory. Research result show that there are relationship between long-time resident with increasing concentrations of CRP for the elderly with statistical chi-square test and Fischer exact test. It is implies that this case enhancement factors for coronary heart disease risk in elderly residing in the study area. Keywords: CRP, long-time resident, PM10, elderly
PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 DI PANTI ASUHAN GELORA KASIH SIBOLANGIT Rejeki Pasaribu; Sahala Purba; Deby Tobing; Hizkia Tambunan; Leni Siagian; Selvina Sitorus; Abdi Nadeak
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.120

Abstract

Karakteristik entitas nirlaba berbeda dengan entitas bisnis. Perbedaan utama yang mendasar terletak pada cara entitas nirlaba memperoleh sumber daya yang dibutuhkan untuk melakukan berbagai aktivitas operasinya. Entitas nirlaba memperoleh sumberdaya dari pemberi sumber daya yang tidak mengharapkan pembayaran kembali atau manfaat ekonomi yang sebanding dengan jumlah sumberdaya yang diberikan. Penelitian ini bertujuan untuk melakukan evaluasi implementasi laporan keuangan pada Panti Asuhan Gelora Kasih Sibolangit berdasarkan Interprestasi Standar Akuntansi Keuangan Nomor 35. Sejauh ini Panti Asuhan Gelora Kasih masih menggunakan laporan keuangan sebatas kas masuk dan kas keluar. Penelitian ini bertujuan untuk menggambarkan laporan keuangan Panti Asuhan Gelora Kasih dengan laporan Keuangan yang lengkap berdasarkan ISAK 35 dengan menggunakan aplikasi pembantu yaitu Microsoft Excel. Meskipun organisasi non laba tidak fokus mencari keuntungan, namun masih menghadapi masalah keuangan karena organisasi non laba memiliki anggaran, membayar karyawan, membayar tagihan, listrik dan telepon dan masalah keuangan lainnya. Selain itu, ada ciri khusus organisasi non laba dalam memperoleh sumber daya yang diperlukan untuk menjalankan kegiatan operasionalnya. Organisasi non laba memperoleh dana dari iuran dari donatur yang tidak mengharapkan pembayaran kembali atau menerima manfaat ekonomi yang sepadan dengan dana yang diberikan (PSAK 45, 2015). Keistimewaan ini memiliki karakteristik yang menimbulkan perbedaan jenis transaksi, siklus bisnis, pola pengelolaan keuangan, perlakuan akuntansi dan kebutuhan pelaporan keuangan badan usaha secara umum (IAI, 2018). Panti Asuhan termasuk organisasi non laba. Panti Asuhan merupakan suatu lembaga usaha kesejahteraan sosial yang mempunyai tanggung jawab untuk memberikan pelayanan kesejahteraan sosial kepada anak telantar dengan melaksanakan penyantunan dan pengentasan anak telantar, memberikan pelayanan pengganti fisik, mental, dan sosial pada anak asuh.
ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SESUDAH PENGUMUMAN KASUS PERTAMA COVID-19 Dompak Pasaribu; Arison Nainggolan; Maria Angellica
JURNAL REGIONOMIC Vol 4, No 2 (2022): REGIONOMIC
Publisher : Universitas Quality

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36764/jg.v4i2.863

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan Abnormal Return dan Trading Volume Activity sebelum dan sesudah pengumuman kasus pertama Covid-19. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 97 perusahaan untuk periode pengamatan 30 hari dan 96 perusahaan untuk periode pengamatan 60 hari. Jenis data yang digunakan adalah data sekunder. Teknik  sampling yang digunakan adalah purposive sampling. Teknik analisis data menggunakan uji beda dengan pendekatan Paired Sample T-Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan Abnormal Return dan Trading Volume Activity sebelum dan sesudah pengumuman kasus pertama Covid-19.
Several Digital Literatures for Children Martina Girsang; Anisa Sihotang; Dona Pasaribu; Norbetha Daeli; Reftalenta Laia
International Journal of Education and Digital Learning (IJEDL) Vol. 1 No. 4 (2023)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijedl.v1i4.20

Abstract

Children's literature is literary writing aimed at early childhood where today children's literature has experienced many developments from time to time both in terms of form and writing. Children's literature experiences many developments over time both in various media, such as digital and non-digital. This article focuses on digital literary media. Digital literacy is the capability to utilize technology and information from digital devices successfully and efficiently in a variety of contexts, including education, employment, and daily life, especially in the field of children's literature, education, form and genre will continue to be considered, so that children who read get good information. The purpose of this article is to explore various digital media of children's literature. This research used qualitative research method through library research. Data collection in this study was carried out by exploring several journals, books and documents (both print and electronic) and other sources of data and/or information related to research. The result of the study indicate that there are several digital media literature, namely CD-Roms, video games and picture book apps that have advantages such as entertaining children, helping children's cognitive and emotional development, helps and develops the reasoning and potential of the child, developing children's imagination and creativity.
IMPLEMENTASI ISAK 35 LAPORAN FINANSIAL ORGANISASI NON LABA PADA PANTI ASUHAN TERANG FAJAR Sahala Purba; Junika Napitupulu; Dompak Pasaribu; Sofia Imelda Simbolon; Sarah Gracella; Novelita Manullang; Vebina Natalia
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i2.4852

Abstract

Tujuan penyuluhan ini salah satu bentuk dari pengembangan organisasi non laba untuk menerapkan laporan keuangan sesuai ISAK 35 pada anti asuhan Terang Fajar. Waktu penyuluhan ini di lakukan 1 hari, pada tanggal 13 Dasember 2020. Penulis mewawancari pemilik Panti Asuhan Terang Fajar. Setelah melakukan temuan dilapangan hasil peneliti menunjukkan bahwa pencatatan laporan keuangan panti asuhan Terang Fajar masih menlakukan metode sederhana yaitu mencatat penerimaan dan pengeluaran saja tidak sesuai dengan ISAK 35. Dengan adanya penyuluhan ini, Panti Asuhan Terang Fajar dapat menyusun laporan finansial sesuai dengan standar ISAK 35 yang harus menyajikan dalam lima bentuk laporan keuangan antara lain laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan.
PELATIHAN AKUNTANSI PENGELOLAAN KEUANGAN DESA: Pada Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang Melanthon Rumapea; Arthur Simanjuntak; Duma Megaria Elisabeth; Mitha Christina Ginting; Sahala Purba; Septony Benyamin Siahaan; Dompak Pasaribu; Rike Yolanda Panjaitan; Wesly Andri Simanjuntak; Januardi Mesakh
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 1 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1586.714 KB) | DOI: 10.46880/methabdi.Vol1No1.pp10-18

Abstract

The purpose of this training is to increase the knowledge of village heads and village officials about accounting, so that they can record village financial transactions accurately and correctly. The method of implementing community service activities is carried out in several stages, namely the preparation stage, implementation stage, evaluation stage and reporting stage. The results of interviews with the Village Head and Village Apparatus regarding village financial management include: 1. Planning Stage: in this stage the village head and village apparatus identify problems that exist in the field later, accommodate proposals given by the community through the Badan Permusyawaratan Desa (BPD) as well as community leaders. 2. Implementation Phase: Submissions for implementation activities can be accepted if they have completed the activity implementation documents. 3. Administration stage: the treasurer must compile a report, how much is the income and how much is the expenditure, then everything is detailed for what the funds are used for. 4. Reporting Stage: At the reporting stage, the village treasurer is responsible. The village treasurer has the obligation to record every end of the month in an orderly manner and account for money through an accountability report. 5. Accountability Stage: the village head is basically responsible to the people where the accountability procedure will be submitted to the Bupati/Walikota through the Camat.
PELAYANAN E-SPT OLEH PARA RELAWAN PAJAK DI KPP DJP WILAYAH SUMUT 1 MEDAN Melanthon Rumapea; Arthur Simanjuntak; Duma M. Elisabeth; Mitha C. Ginting; Lamria Sagala; Sahala Purba; Septony B. Siahaan; Dompak Pasaribu; Rike Y. Panjaitan; Wesly A. Simanjuntak; Rimky M. P. Simanjuntak; Gracesiela Y. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 2 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.649 KB) | DOI: 10.46880/methabdi.Vol1No2.pp76-79

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This community service activity is one of the manifestations of the Tri Dharma Perguruan Tinggi, which is to provide benefits to the community in this case to taxpayers who are domiciled at the Tax Service Office (KPP) in the working area of ​​the Directorate General of Taxes (DJP) of North Sumatra 1. Several KPPs that were appointed partners were KPPs of Medan Timur, Medan Petisah, Binjai and Lubuk Pakam. These activities include serving taxpayers, discussing, helping to calculate, and determining the amount of income tax deposits that must be fulfilled by taxpayers along with filling and reporting their annual SPT online (e-SPT). For the Indonesian Methodist University, especially the Faculty of Economics, this activity is a role to support the Government, especially in the inclusion of tax awareness which is being activated and programmed by the Directorate General of Taxes as well as to better foster relationships with the surrounding community. This activity begins with a meeting to explore the needs of partners, in this case, the DGT/KPP. Then the Tax Volunteer recruitment process is carried out in the form of written tests and interviews. Next, we compiled soft skills material for Tax Volunteers, namely FE UMI students who had been trained as volunteers, and coordinated the timing of this activity.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BUMDES (BADAN USAHA MILIK DESA): Studi Pada Desa Lumban Pea Timur Kabupaten Toba Arthur Simanjuntak; Melanthon Rumapea; Septony B. Siahaan; Dompak Pasaribu; Lamria Sagala; Mitha Christina Ginting; Mulatua P. Silalahi; Junika Napitupulu; Farida Sagala; Rike Y. Panjaitan; Duma Rahel Situmorang; Jimmy F. Naibaho; Putri Jesica Sitorus; Gracesiella Y. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1320.619 KB) | DOI: 10.46880/methabdi.Vol2No1.pp38-44

Abstract

Badan Usaha Milik Desa (hereinafter referred to as BUMDesa Lumbung Parsaulian) are one of the alternatives to improving the rural economy, especially in Lumban Pea Timur Village, Toba Regency. Unfortunately, the position of BUMDesa Lumbung Parsaulian is not running as expected to boost the regional economy. Another more complex issue is choosing the type of company they will run and how to make financial reports to outside parties that help fund the business they started. Training on the Preparation of BUMDesa Lumbung Parsaulian Financial Statements in Lumban Pea Timur Village, Balige District, Toba Regency is in accordance with the applicable SAK - ETAP, so that the financial statements of BUMDesa Lumbung Parsaulian in Lumban Pea Timur Village, Balige District, Toba Regency are prepared properly and correctly and can be accounted for to stakeholders.
PENYULUHAN MELAHIRKAN GENERASI EMAS KEPADA MASYARAKAT DESA LUMBAN PEA TIMUR, KABUPATEN TOBA Jekson Martiar Siahaan; Juli Jamnasi; Juli Y. Mega; Laura Octavina Siagian; Lesmana Syahrir; Lylys Surjani; Maestro B. U. Simanjuntak; Paul S. M. L. Tobing; Suryati Sinurat; Tengku M. Fauzi; Eka Samuel P. Hutasoit; Jan Pieter Sihombing; Hadyanto Lim; Hendrika A. Silitonga; Ronald T. H. Tambunan; Menang Bastanta Tarigan; Salomo G. U. Simanjuntak; Sumihar M. R. Pasaribu; Putri C. Eyanoer; Dina Riani Purba; Yohanna Agustina Sinaga
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (906.228 KB) | DOI: 10.46880/methabdi.Vol2No1.pp70-73

Abstract

Community Service (PkM) is carried out by the Faculty of Medicine Universitas Methodist Indonesia by providing counselling how to prepare the Gold Generation. PkM was held on 8-11 June 2022 at Lumban Pea Timur, Balige,Toba District, North Sumatera. The method used is to provide counselling/lectures and provide motivation, then followed by question and answer to obtain results and solutions as a form of solving problems and obstacles faced. The results of PkM with counselling are very effective considering that there are still many people who do not get information about the meaning of Gold Generation. With this counselling, the public becomes aware of the Gold Generation. Thus, it is hoped that the people of Lumban Pea Timur will aware and know how to prepare the Gold Generation for their community
PELATIHAN MANAJEMEN KEUANGAN USAHA BAGI USAHA MIKRO KECIL MENENGAH DI KELURAHAN SIDOMULYO KELURAHAN MEDAN TUNTUNGAN Septony B. Siahaan; Dimita H. P. Purba; Mitha Christina Ginting; Lamria Sagala; Junika Napitupulu; Saur Melianna; Jeudi A.T.P. Sianturi; Kristanty M. N. Nadapdap; Gracesiela Y. Simanjuntak; Ivo M. Silitonga; Dompak Pasaribu; Mulatua P. Silalahi; Farida Sagala; Rike Y. Panjaitan; Duma Rahel Situmorang; Wesly Andri Simanjuntak; Januardi Mesakh; Sondang Ni Bulan Marbun
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (720.607 KB) | DOI: 10.46880/methabdi.Vol2No2.pp154-160

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the sectors that make the greatest contribution to Indonesia's economic growth. This is due to the large number of MSMEs in Indonesia, especially North Sumatra. The presence of a large number of SMEs can create jobs and absorb labor for the environment. Micro, Small and Medium Enterprises (MSMEs) are located in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency. MSMEs are engaged in the food and beverage sector and sell coffee, snacks and heavy meals. The facilities offered are similar to coffee shops, but simpler. MSMEs in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency, try to limit themselves to the age of over 18 years. The implementation method used in this community service is to analyze the condition of partners, make designs, and carry out the required program planning. After all program planning is carried out, training is carried out, which is then accompanied by assistance until partners can understand and make their own financial reports using applications in Microsoft Excel. The final stage is to evaluate the financial reports that have been made by partners. The first stage carried out in community service is the discussion stage. The partners were very enthusiastic in carrying out this discussion stage, so that this discussion went well and smoothly. The next stage that is carried out after the discussion stage is assistance in inputting sales data that is written manually to be recorded simply in a bookkeeping.
Co-Authors Abdi Nadeak Andriasan Sudarso Anisa Sihotang Arison Nainggolan Ariyani Laowo Arthur Simanjuntak, Arthur Brilliant Handyman Manalu Budi Darmanta Sembiring Chuaca, Rio Lindri Chuaca Daulat Sihombing Deby Tobing Dennys Paulus Parlindungan Damanik Dennys Paulus Parlindungan Damanik Dimita Hemalli Premasari Purba Dina Riani Purba Doli Natama Lumbantobing Duma M. Elisabeth Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Edwin Anto Pakpahan Eka Samuel P. Hutasoit Elvie Maria Enggrek Pelita Hakim Exaudya Situmeang Gita Sradha Br. T. Tambun GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Hadyanto Lim Hartono Hartono Helmalia Lumbantoruan Hendrika A. Silitonga Hendrika Adriana Silitonga Hendriyo - Herdianta Tarigan Hidayati Hidayati Hizkia Tambunan Hotmaida Saragih Idaman Sagita Lumbangaol Ivo M. Silitonga Ivo Maelina Silitonga Ivo Maelina Silitonga Ivo Maelina Silitonga Ivo Silitonga Jadeny Sinatra James Piter Marbun Jan Pieter Sihombing Januardi Mesakh Jekson Martiar Siahaan Jeudi A. T. P. Sianturi Jeudi A.T.P. Sianturi Jimmy F. Naibaho Josuama, Josuama Juli Jamnasi Juli Jamnasi Juli Y. Mega Juni Sianipar Junika Napitupulu Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lamria Sagala Laura Octavina Siagian Leni Siagian Lesmana Syahrir Lidya Paskalina Pasaribu Maestro B. U. Simanjuntak Maria Angellica Martina Girsang Melanthon Rumapea Melinda Br Pasaribu Melisa Simatupang Menang Bastanta Tarigan Mitha Christina Ginting Mulatua P. Silalahi Norbetha Daeli Novelita Manullang Parlindungan M.H. Tobing Paul Saut Marganda L Tobing Ponti Panggabean Putri C. Eyanoer Putri Elisabet Sinaga PUTRI JESICA SITORUS Reftalenta Laia Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Rio Lindri Chuaca Ronald T. H. Tambunan Rotua Margaretta SAGALA, FARIDA Sahala Purba, Sahala Sally, Sally Salomo G. U. Simanjuntak Salomo Garda Utama Simanjuntak Sanggam B. Hutagalung Sarah Gracella Saur Melianna Selvina Sitorus Septony B. Siahaan Septony Siahaan Siahaan, Septony B Sihombing, Daulat Silvia Shania Sinaga Sofia Imelda Simbolon Sondang Ni Bulan Marbun Sumurung Tua Purba Surjani, Lylys Suryati Sinurat Syafruddin Ilyas Tengku M. Fauzi Tiur Rajagukguk Toman Panggabean Varellisia Sandjeri Mulia Saragih Vebina Natalia Wesley Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Yohanna Agustina Sinaga Yusuf Ijonris