{"title":"PENGEMBANGAN METODE PEMBELAJARAN KEWIRAUSAHAAN BERBASIS PRAKTIK UNTUK MENUMBUHKAN MINAT BERWIRAUSAHA MAHASISWA PRODI ADM BISNIS POLMED","authors":"Ika Mary Pasaribu, Safaruddin Safaruddin","doi":"10.46576/bn.v6i1.3218","DOIUrl":"https://doi.org/10.46576/bn.v6i1.3218","url":null,"abstract":"","PeriodicalId":31906,"journal":{"name":"Jurnal Pendidikan Ekonomi dan Bisnis JPEB","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77554928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Erlina Mayasari Siregar, I. Imsar, Fauzi Arif Lubis
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HASIL PRODUKSI KARET DI PT. SOCFINDO AEK PAMINGKE","authors":"Erlina Mayasari Siregar, I. Imsar, Fauzi Arif Lubis","doi":"10.46576/bn.v6i1.3298","DOIUrl":"https://doi.org/10.46576/bn.v6i1.3298","url":null,"abstract":"This study aims to determine the effect of land area, number of trees and climate change (rainfall) on rubber production at PT. Socfindo Aek Pamingke. The method used is quantitative with secondary data at PT. Socfindo Aek Pamingke. The sample for this research is the number of months of production from 2016-2020, namely 60 research samples. Data analysis technique using SPSS 23.00. The results of this study indicate that based on the t test on land area tcount > ttable 111.675 > 2.00324 which means Ha1 is accepted, meaning that land area has a significant effect on rubber production at PT. Socfindo Aek Pamingke. The t test on the number of trees t count < t table is 0.565 < 2.00324 which means that Ha2 is rejected, meaning that the number of trees does not have a significant effect on rubber production. The results of the t-test for climate change (rainfall) tcount > ttable -3.271 > -2.00324 means that Ha3 is accepted, meaning that climate change (rainfall) has a significant effect on rubber production at PT. Socfindo Aek Pamingke. The results of the F test show Fstatistics > Ftable 4.925 > 2.77 so that it can be concluded that Ha4 is accepted, or in other words land area, number of trees and climate change (simultaneous) affect rubber production at PT . Socfindo Aek Pamingke, where the probability value is 0.004 <0.050.","PeriodicalId":31906,"journal":{"name":"Jurnal Pendidikan Ekonomi dan Bisnis JPEB","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87068081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL GAJI KARYAWAN","authors":"Supriani Supriani, B. Hilendri L, L. T. Jumaidi","doi":"10.46576/bn.v6i1.3330","DOIUrl":"https://doi.org/10.46576/bn.v6i1.3330","url":null,"abstract":"This research was conducted to see the level of use of the payroll accounting information system that has been implemented by the Bureau of Logistics Bureau of the West Nusa Tenggara regional division regarding the system for recording and calculating payroll which is carried out using the Enterprise Resource Planning (ERP) system and the Payroll system component in the ERP system as a payment system. The researcher aims to determine the effect of the payroll accounting information system on the internal control of employee salary payments at the regional division of the Regional Bureau of Logistics Housing Bureau of West Nusa Tenggara. The sample in this study was 40 employees who were taken based on a purposive sampling technique or several criteria; 1) Located and placed in the NTB regional office, 2) Has duties or positions in the SPI, HR, and finance sections in the NTB regional office, and 3) Has worked for more than one year. Data analysis in this study used SPSS 26 to test the research instrument and used simple linear regression analysis. The results showed that the payroll accounting information system variable had a t count of 8.296 > t table of 2.021 (sig. α/2=0.05/2=0.025 and df=40) with an unstandardized beta coefficient of 0.803 and a significance level of 0.0000 smaller than 0.05, then H1 is accepted. This means that the accounting information system has a significant positive effect on the effectiveness of internal control over employee salaries. Thus the hypothesis in this study is declared proven or accepted. This shows that the higher the use of the payroll accounting information system, the higher the level of effectiveness of internal control of employee salaries at Perum Bulog.","PeriodicalId":31906,"journal":{"name":"Jurnal Pendidikan Ekonomi dan Bisnis JPEB","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77579517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR SUB-SEKTOR KOSMETIK YANG TERDAFTAR DI BEI PERIODE 2016-2020","authors":"Deasy Femayona Devi","doi":"10.46576/bn.v6i1.3302","DOIUrl":"https://doi.org/10.46576/bn.v6i1.3302","url":null,"abstract":"The purpose of this study was to determine the effect of dividend policy and firm size on firm value in the cosmetic sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period.The method used in this study is a quantitative method. The sample used in this study were 6 companies. The sampling technique used is purposive sampling. Sources of data used in this study is secondary data. Data analysis was performed using SPSS Version 23.The results of this study reveal that 1) dividend policy does not have a significant positive effect on firm value in the right cosmetics sub-sector manufacturing company as evidenced by tcount of 0.179 (0.179 < 3.183) and a significance value of 0.859 (0.859 > 0.05). 2) company size has a negative effect on firm value in the cosmetics sub-sector manufacturing company, this is evidenced by tcount -2,909 (-2,909 < 3.184) and a significance value of 0.007 (0.007 < 0.05). 3) dividend policy and firm size have a positive influence on firm value in the cosmetic sub-sector manufacturing companies, this is evidenced by fcount of 4.280 (4.280 < 6.94) and a significance value of 0.24 (0.24 > 0.05) .","PeriodicalId":31906,"journal":{"name":"Jurnal Pendidikan Ekonomi dan Bisnis JPEB","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86008847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PERKEMBANGAN PENELITIAN BIBLIOMETRIK PSAK 109 MENGGUNAKAN VOSVIEWER","authors":"Hastuti Olivia, Nurluthfiyyah Syarifah Hanun Siregar, Waha Rira Nadirah, Azzahra Inayatussyfa, Syahri Ramadhan Saragih","doi":"10.46576/bn.v6i1.3142","DOIUrl":"https://doi.org/10.46576/bn.v6i1.3142","url":null,"abstract":"Statement of Financial Accounting Standards (PSAK) 109 is an important guide considering the many problems regarding zakat, infaq and alms today. This interest has motivated many studies to review PSAK 109. The problem with this research is the suitability of amil zakat financial reporting, related to the disclosure of income from non-halal funds, as well as how to recognize and measure accounting for zakat, infaq/alms. This study aims to map the general description of PSAK 109 which has been discussed from previous articles by utilizing biliometric analysis. This research data is metadata extracted from the Google Scholar database from 2018 to 2023. All information is exported into Research Information Systems (RIS) format for analysis purposes using VOSviewer software. The number of document metadata collected is 252 articles. The results of the analysis show that between PSAK 109, zakat accounting, financial statements, OPZ, BAZNAS, zakat, infaq and alms are interconnected.","PeriodicalId":31906,"journal":{"name":"Jurnal Pendidikan Ekonomi dan Bisnis JPEB","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84026836","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS FASILITAS PERGUDANGAN DALAM MENINGKATKAN EFISIENSI GUDANG PADA PT. KAWASAN INDUSTRI MEDAN","authors":"Anggiat Robinson Simatupang, Sahnan Rangkuti, Azizah Hanum","doi":"10.46576/bn.v6i1.3389","DOIUrl":"https://doi.org/10.46576/bn.v6i1.3389","url":null,"abstract":"Warehouse availability is very important to support the smooth running of a company's business which is expected to support economic development. Realizing this, the government through PT. Medan Industrial Estate provides warehousing facilities for companies in the city of Medan and its surroundings by renting land, warehouses and facilities. How PT. Medan Industrial Estate (Persero) increases warehouse efficiency so that it is of interest to user companies, the facilities available and the constraints faced are of course very interesting to study This research is a qualitative research with data collection methods, namely interviews, observations (observations) and documentation studies and data analysis was carried out using descriptive analysis methods. The results showed that the application of warehousing facilities in increasing warehouse efficiency at PT. Medan Industrial Estate as a whole is inadequate.","PeriodicalId":31906,"journal":{"name":"Jurnal Pendidikan Ekonomi dan Bisnis JPEB","volume":"2014 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86843005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Yeni Pradila Yeni, D. Dita, Rapika Rapika, Ibnu Ibnu, Riza Ashadi Riza, Hastuti Olivia
{"title":"PERBANDINGAN KUALITAS LABA PERUSAHAAN ANTARA PENERAPAN STANDAR AKUNTANSI DOMESTIK DENGAN STANDAR AKUNTANSI INTERNASIONAL (Studi Pada PT Astra Internasional Tbk Tahun 2017-2022 Yang Terdaftar Di Bursa Efek Indonesia BEI)","authors":"Yeni Pradila Yeni, D. Dita, Rapika Rapika, Ibnu Ibnu, Riza Ashadi Riza, Hastuti Olivia","doi":"10.46576/bn.v6i1.3327","DOIUrl":"https://doi.org/10.46576/bn.v6i1.3327","url":null,"abstract":"","PeriodicalId":31906,"journal":{"name":"Jurnal Pendidikan Ekonomi dan Bisnis JPEB","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81391702","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH LITERASI KEUANGAN DAN LITERASI DIGITAL TERHADAP KINERJA UMKM KOTA BIMA","authors":"Nurul Huda, Aliah Pratiwi, Aris Munandar","doi":"10.46576/bn.v6i1.3324","DOIUrl":"https://doi.org/10.46576/bn.v6i1.3324","url":null,"abstract":"","PeriodicalId":31906,"journal":{"name":"Jurnal Pendidikan Ekonomi dan Bisnis JPEB","volume":"127 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72802794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH FAKTOR SOSIAL EKONOMI ORANGTUA DAN MUTU PENDIDIKAN DALAM MENINGKATKAN PRESTASI SISWA PADA SD ALWASHLIYAH 4/36 BELAWAN","authors":"Al Firah, Sri Anita Azizi","doi":"10.46576/bn.v6i1.2863","DOIUrl":"https://doi.org/10.46576/bn.v6i1.2863","url":null,"abstract":"","PeriodicalId":31906,"journal":{"name":"Jurnal Pendidikan Ekonomi dan Bisnis JPEB","volume":"134 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77889405","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH KEPEMIMPINAN, MOTIVASI DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI DI SDN 060813","authors":"Refli Renaldi, Syati Manaharawan Siregar","doi":"10.46576/bn.v6i1.3393","DOIUrl":"https://doi.org/10.46576/bn.v6i1.3393","url":null,"abstract":"","PeriodicalId":31906,"journal":{"name":"Jurnal Pendidikan Ekonomi dan Bisnis JPEB","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82263449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}