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Sosialisasi Pentingnya Pengetahuan Dasar Akuntansi Dalam Pengembangan UMKM di Desa Kerapuh Daniel Collyn; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Suwadi Suwadi; Yenni Mariani Sinurat; Murbanto Sinaga; Anita Purba
Madaniya Vol. 4 No. 1 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.393

Sebagian besar pelaku UMKM di Desa Kerapuh, Kecamatan Dolok Masihul, Kabupaten Serdang Bedagai menghadapi kesulitan dalam memperoleh kredit dari bank karena tidak memiliki laporan keuangan. Hal ini disebabkan oleh kurangnya pengetahuan pelaku UMKM mengenai ilmu akuntansi. Akibatnya, pelaku UMKM kesulitan menerapkan praktik akuntansi dalam pengelolaan usahanya. Melihat masalah tersebut, maka perlu dilakukan sosialisasi bagi pelaku UMKM di Desa Kerapuh. Sosialisasi ini bertujuan untuk meningkatkan pengetahuan pelaku UMKM akan pentingnya pengetahuan dasar akuntansi dalam pengembangan UMKM. Kegiatan sosialisasi diikuti oleh 30 orang peserta. Tahapan kegiatan pengabdian meliputi tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Setelah dilakukan pengabdian, pengetahuan, dan wawasan pelaku UMKM akan pentingnya pengetahuan dasar akuntansi dalam pengembangan UMKM meningkat. Begitu pula dengan kesadaran pelaku UMKM untuk menerapkan praktik akuntansi dalam pengelolaan keuangan usaha juga mengalami peningkatan. Kegiatan pengabdian ini memberikan dampak positif dalam meningkatkan pengetahuan dan wawasan pelaku UMKM.

The Impact of Poverty and Capital Expenditure on The Human Development Index in North Sumatra Murbanto Sinaga; Rika Surianto Zalukhu
International Journal of Economics and Management Research Vol. 1 No. 1 (2022): April : International Journal of Economics and Management Research
Publisher : Politeknik Pratama Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i1.88

Human development in north Sumatra is showing progress. However, the human development disparity in the North Sumatra province is still showing. The problem must be overcome quickly to prevent further disparity from developing. The study was to analyze the impact of poverty and capital expenditure on Human Development Index (HDI) of regency/city in North Sumatra. This study uses quantitative descriptive methods which have been provided by previous study conducted on 33 regencies/cities in the North Sumatra. The data covers the poverty rate, capital expenditure and HDI of regency/city in North Sumatra in 2019. Data was accessed online on the Central Statistical Agency (BPS) for North Sumatra Province website. Data analysis method using multiple linear regression analysis method. Analysis shows that poverty has a negative and significant impact on HDI of regency/city in North Sumatra. Meanwhile, capital expenditure has a positive and insignificant effect on of regency/city in North Sumatra. Poverty and capital expenditure are simultaneously significant on HDI of regency/city in North Sumatra. The result of this study implicates allocation of capital expenditure and the creation of human development strategies for the district or city in the north Sumatra province.

The Impact of Poverty and Human Development Index on Inequality of Income Distribution of Regency/City in North Sumatra Murbanto Sinaga; Rika Surianto Zalukhu
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Politeknik Pratama Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i2.89

This research aims to analyze the impact of poverty and the Human Development Index (HDI) on inequality of income distribution of regency/city in North Sumatra province. This research is quantitative descriptive. The research was conducted in 33 regencies/cities in North Sumatra province. The type of data used is secondary data. Data is accessed online on the website of Central Statistical Agency (BPS) for North Sumatra Province. The data used includes poverty rate data, HDI and Gini Ratio. Data analysis used multiple linear regression analysis. The results showed that poverty had a positive and significant impact on inequality of income distribution of regency/city in North Sumatra province. HDI also has a positive and significant impact on inequality of income distribution of regency/city in North Sumatra province. The results of the simultaneous test conclude that poverty and HDI simultaneously have a significant impact on inequality of income distribution of regency/city in North Sumatra province. This research implicates on preparation of poverty alleviation programs and equal of income distribution of regency/city in North Sumatra province.

Pengaruh Pendidikan, Pendapatan Per Kapita Dan Pengangguran Terhadap Kemiskinan Di Kepulauan Nias Murbanto Sinaga; Sri Winda Hardiyanti Damanik; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn
Jurnal Ekuilnomi Vol. 5 No. 1 (2023): Jurnal Ekuilnomi Vol 5 No 1 Mei 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v5i1.699

Tingkat kemiskinan di Kepulauan Nias masih sangat tinggi. Oleh karena itu, penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh pendidikan, pendapatan per kapita dan pengangguran terhadap kemiskinan di Kepulauan Nias. Penelitian dilakukan pada lima kabupaten/kota di Kepulauan Nias, yaitu kabupaten Nias, kabupaten Nias Selatan, kabupaten Nias Utara, kabupaten Nias Barat dan kota Gunungsitoli. Penelitian ini menggunakan data panel (pool data) yang diakses secara online pada laman Badan Pusat Statistik Provinsi Sumatera Utara. Metode analisis data menggunakan metode analisis regresi data panel dengan pendekatan Random Effects Model (REM). Hasil analisis menunjukkan bahwa pendidikan berpengaruh negatif tidak signifikan terhadap kemiskinan di Kepulauan Nias. Selanjutnya, pendapatan per kapita berpengaruh negatif signifikan terhadap kemiskinan di Kepulauan Nias. Sedangkan pengangguran berpengaruh positif signifikan terhadap kemiskinan di Kepulauan Nias. Pengujian simultan menunjukkan bahwa pendidikan, pendapatan per kapita dan pengangguran secara simultan berpengaruh signifikan terhadap kemiskinan di Kepulauan Nias.

Sosialisasi Penentuan Harga Jual Produk Dalam Rangka Optimalisasi Laba Pada UMKM Di Kelurahan Kebun Sayur Suci Etri Jayanti; Rika Surianto Zalukhu; Sri Winda Hardiyanti Damanik; Rapat Piter Sony Hutauruk; Daniel Collyn; Murbanto Sinaga; Yenni Mariani Sinurat; Yomeini Margaret Sagala; Ayu Zurlaini Damanik
Jurnal Pelayanan Hubungan Masyarakat Vol. 1 No. 2 (2023): Juni : Jurnal Pelayanan Hubungan Masyarakat
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jphm-widyakarya.v1i2.977

The majority of MSME players in Kebun Sayur village, Siantar Timur sub-district, Pematangsiantar city have a poor understanding of how to calculate the correct selling price of products. They also do not understand how to identify costs and classify them appropriately. The selling prices they set for their products are not based on full cost estimates. As a result, the profit they make is not optimal. In view of these problems, a service activity in the form of socialisation was carried out for MSME actors in Kebun Sayur village. This socialisation activity aims to increase the insight and knowledge of MSME actors in Kebun Sayur village, Siantar Timur sub-district, Pematangsiantar city regarding product selling price determination. The socialisation activity was attended by 30 participants. The stages of service activities include preparation stage, implementation stage and evaluation stage. After participating in the service activities, the participants' insight and knowledge in product selling price determination increased. The participants were also able to identify and classify costs in the businesses they manage. This service activity has a positive impact on increasing the insight and knowledge of MSME actors.

Convergence of regional GDP per capita among the big islands in Indonesia Murbanto Sinaga; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232728

This research aims to analyze the regional GDP per capita convergence on the big five islands in Indonesia, which is Sumatera, Java, Borneo, Celebes, and Moluccas and Papua during period 2012-2021. Analyzed convergence included Sigma Convergence, Absolute Beta Convergence, and Conditional Beta Convergence. Data that is used in this research is Panel Data. Data analysis technique is Panel Data Analysis Method with Fixed Effect Model (FEM) approach. Results of the analysis show that the convergence the regional GDP per capita convergence on the big five islands in Indonesia is happened during period 2012-2021, meaning there is an indication that income dispersion between Sumatera, Java, Borneo, Celebes, and Moluccas and Papua is becoming smaller. Next, the results show that the beta absolute and conditional convergence is happened, which indicates that income growth per capita for the underdeveloped islands is higher than the advanced economic development islands, pushing for a convergent economic. Population growth and capital expenditure are variables that significantly affect in accelerating this convergence.

Analisis Pengaruh Kemiskinan Dan Ketimpangan Distribusi Pendapatan Terhadap Ketimpangan Gender Dalam Pendidikan Di Indonesia Murbanto Sinaga; Rika Surianto Zalukhu; Daniel Collyn; Rapat Piter Sony Hutauruk; Suci Etri Jayanti S; Ayu Zurlaini Damanik; Sri Winda Hardiyanti Damanik
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 1 (2024): Februari : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i1.417

Gender inequality in education persists in Indonesia, as reflected in the differences in the Literacy Rate (AMH) between males and females. Therefore, this study aims to determine the influence of poverty and income distribution inequality on gender inequality in education in Indonesia, both partially and simultaneously. The study was conducted in 34 provinces in Indonesia. The data used were secondary data, including the poverty rate, the Gini ratio, and the Average Years of Schooling (RLS) in 2022. This research data was accessed online from the website of the Central Statistics Agency (BPS) at https://www.bps.go.id/id. Data analysis was performed using multiple linear regression analysis. The results indicate that income distribution inequality has a positive and significant impact on gender inequality in education in Indonesia. Meanwhile, poverty has a positive but not significant impact on gender inequality in education in Indonesia. Education and income distribution inequality simultaneously have a significant impact on gender inequality in education in Indonesia. The findings of this study have implications for policy formulation to achieve fair and equal human development.

Convergence of regional GDP per capita among the big islands in Indonesia Murbanto Sinaga; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232728

This research aims to analyze the regional GDP per capita convergence on the big five islands in Indonesia, which is Sumatera, Java, Borneo, Celebes, and Moluccas and Papua during period 2012-2021. Analyzed convergence included Sigma Convergence, Absolute Beta Convergence, and Conditional Beta Convergence. Data that is used in this research is Panel Data. Data analysis technique is Panel Data Analysis Method with Fixed Effect Model (FEM) approach. Results of the analysis show that the convergence the regional GDP per capita convergence on the big five islands in Indonesia is happened during period 2012-2021, meaning there is an indication that income dispersion between Sumatera, Java, Borneo, Celebes, and Moluccas and Papua is becoming smaller. Next, the results show that the beta absolute and conditional convergence is happened, which indicates that income growth per capita for the underdeveloped islands is higher than the advanced economic development islands, pushing for a convergent economic. Population growth and capital expenditure are variables that significantly affect in accelerating this convergence.

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