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All Journal Indonesian Journal of Nursing Research (IJNR) JURNAL MUTIARA MANAJEMEN International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Rekayasa Lingkungan Budimas : Jurnal Pengabdian Masyarakat Jurnal Manajemen Bisnis Eka Prasetya International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Manajemen, Bisnis dan Kewirausahaan Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Nursing Public Health Social Sciences Other

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Analisis Efektivitas Dan Efisiensi Penggunaan Aplikasi E-Faktur Dalam Prosedur Pembuatan Faktur Pajak Dan Pelaporan SPT Masa PPN Pada PT. XYZ Suci, Hastidar Puspa Lenia; Samanto, Hadi; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.135

Abstract

This study aims to analyze the effectiveness and efficiency of the e-Faktur application in tax invoice issuance and VAT periodic return reporting at PT. XYZ. A qualitative descriptive approach was employed using interviews, observations, and document analysis. Effectiveness was measured through three indicators—accuracy of use, usefulness, and goal attainment—while efficiency was assessed through seven indicators including time, labor, and cost savings, accuracy, data security, reduced storage needs, and reporting convenience. The findings show that the effectiveness of e-Faktur reached 66.7%, categorized as moderately effective, where accuracy and usefulness were achieved but goal attainment was not optimal due to unstable internet connectivity. Meanwhile, efficiency reached 85.7%, categorized as efficient, with major advantages in saving time, cost, and storage space, although reporting convenience was still hindered by technical issues. These results highlight that e-Faktur contributes more significantly to efficiency than effectiveness, while also underlining the need for infrastructure improvements to optimize its benefits.
THE INTERNAL FAKTORS EFFECT ON QUALITY OF HOUSEHOLD INVESTORS' FINANCIAL DECISIONS Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2946

Abstract

The study targets to research the effect of tension, autonomy, impulsivity, financial attitudes on monetary choice making with monetary capability as mediation and virtual financial literacy as moderation, an analysis study of family traders in North Sumatra. This research is quantitative studies, causality. The records analysis method uses partial least rectangular statistical analysis. The consequences found that monetary tension and attitudes have a high-quality impact on economic functionality and financial decision making. economic autonomy and impulsivity have no effect on monetary functionality and monetary choice making. financial functionality has a superb impact on monetary choice making. virtual economic literacy has a nice impact on economic capability. financial functionality mediates the influence ofmonetary anxiety and attitude on financial decision making. monetary functionality does now not mediate the impact of financial independence and spontaneity on economic planning. virtual financial literacy moderates the influence of monetary anxiety, monetary autonomy, impulsivity, economic attitudes on monetary capability. The implication of the research consequences is a advice to the Indonesia stock exchange North Sumatra location to be a solution to literate the public regarding digital finance, especially housewives who are busy taking care of the family.
Implementasi Tax Planning PPH Badan Atas Peredaran Bruto Sesuai PP No 55 Tahun 2022: (Studi Kasus PT. XYZ) Fauziyyah, Ulfah; Suprihati; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.142

Abstract

This study aims to analyze, evaluate, and compare the efficiency of corporate income tax burdens between the application of the Final Income Tax rate of 0.5% under Government Regulation No. 55 of 2022 and the general corporate tax rate stipulated in Article 17 with the facility of Article 31E of the Income Tax Law at PT. XYZ, a printing company with annual gross turnover below IDR 4.8 billion. The research employs a descriptive qualitative approach using the company’s 2022 financial statements and related tax documents as primary data. The results reveal that applying the final tax rate leads to tax payable of IDR 8,370,000, significantly lower than the general rate of IDR 20,976,395, creating a difference of IDR 12,606,395. In addition to financial efficiency, the final tax rate offers administrative simplicity as it does not require complex fiscal reconciliation. Nevertheless, the use of the final tax rate is limited to three years for limited liability companies, meaning the firm must prepare strategies for transitioning to the general tax regime in the future. These findings highlight that lawful and strategic tax planning is crucial to enhance financial efficiency while ensuring long-term compliance.
PENGARUH TREND FASHION DAN IMPULSE BUYING TERHADAP KEPUTUSAN PEMBELIAN DI HONGKONG FASHION JL. SISINGAMANGA RAJA SUDIREJO II, KEC. MEDAN KOTA Sarinah Br Hasibuan; Rukmini; Muhammad Hilman Fikri; Zamaluddin Sembiring
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 3 No. 2 (2025): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v3i2.6042

Abstract

This study aims to identify the impact of fashion trends and impulse buying on consumers' purchasing decisions at Hongkong Fashion, located on Sisingamangaraja Street, Sudirejo II Subdistrict, Medan Kota District. The background of this research stems from the growing phenomenon of consumer behavior in urban communities, particularly among the younger generation, who are often influenced by trends and temporary emotions when purchasing fashion products. The research method applied is quantitative with an associative approach. Data collection was carried out by distributing questionnaires to 93 respondents. Data analysis was conducted using multiple linear regression, including validity and reliability tests, classical assumption tests, t-test (partial), F-test (simultaneous), and coefficient of determination (R²) analysis. The results indicate that the impulse buying variable has a positive and significant effect on purchasing decisions, while the fashion trend variable has a negative but also significant influence. Both variables simultaneously have a significant impact on purchasing decisions, contributing 93.9%. These findings suggest that consumer buying behavior is more influenced by emotional drives and sudden desires than by understanding fashion trends. Therefore, companies are advised to enhance marketing strategies that focus on visual and emotional elements to stimulate impulsive purchases, while still presenting trends that align with the local consumers’ characteristics.
THE EFFECT OF PERCEIVED QUALITY, PERCEIVED SACRIFICE, AND PERCEIVED VALUE ON SATISFACTION WINZA FASHION BOUTIQUE CUSTOMERS (CASE STUDY OF WINZA FASHION BOUTIQUE CUSTOMERS IN DELITUA DISTRICT) Amelia; Arief Hardian; Rukmini; Melisa Zuriani Hasibuan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1254

Abstract

This study aims to examine the impact of perceived quality, perceived sacrifice, and perceived value on customer satisfaction at Winza Fashion Boutique in Delitua. Using a quantitative approach with an associative approach, 96 respondents were selected using the Lemeshow formula . The research instrument has been determined to be reliable and valid based on Cronbach's Alpha (>0.6 ) and validity checks. The results of multiple regression analysis indicate that the independent variables have a positive and significant impact on customer satisfaction, both directly and indirectly. The t-test shows that each variable is significant with a sig <0.05 , while the F-test produces an F-count of 4.317 which is greater than the F-table of 2.704 with a significance of 0.013. The coefficient of determination (R²) of 0.826 indicates that 82.6% of the variation in participant performance can be explained by the independent variables, while the remaining 17.4% is caused by factors outside the study.
PENGURANGAN LIMBAH PADAT MINYAK KELAPA MENGGUNAKAN BLACK SOLDIER FLY (BSF) Rukmini; Nasirudin; Nanda Setiarini
Jurnal Rekayasa Lingkungan Vol. 24 No. 2 (2024)
Publisher : Institut Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37412/jrl.v24i2.325

Abstract

Kabupaten Purworejo merupakan salah satu penghasil kelapa di Jawa Tengah, berbagai produk olahan berbahan kelapa dihasilkan oleh UMKM, salah satunya adalah pengolahan minyak kelapa. Pengolahan minyak kelapa menghasilkan limbah yaitu ampas kelapa. Saat ini ampas kelapa dimanfaatkan sebagai pakan ternak. Jumlahnya yang banyak, pengambilan yang tidak kontinyu dan penyimpanan pada tempat terbuka menyebabkan permasalahan lingkungan seperti bau yang tidak sedap, pencemaran air serta potensi penyebaran penyakit merupakan efek negatif dari limbah ini. Biokonversi menggunakan Larva Black Soldier Fly (BSF) diharapkan mampu mengurangi limbah organik. Penelitian ini menggunakan limbah ampas kelapa dengan variasi pemberian pakan sebesar 60, 80, 100, 120, 140 mg/larva/hari. Larva yang digunakan adalah sebanyak 200 ekor pada tiap perlakukan dengan 3 ulangan. Masa observasi dan pemeliharaan larva adalah 21 hari dan kemudian diamati Berat Larva, Survival Rates, Substrate Consumption, Biomassa Larva, residu pakan, analisa proksimat serta analisa kelayakan usaha dari produksi pengolahan larva Black Soldier Fly (BSF). Hasil penelitian menunjukkan bahwa Larva Black Soldier Fly (BSF) tumbuh optimum pada feeding rate 60 mg/larva/hari. Dalam masa pemeliharaan 21 hari dengan variasi feeding rate 0mg/larva/hari, 60mg/larva/hari, 80mg/larva/hari, 100mg/larva/hari, 120mg/larva/hari dan 140mg/larva/hari diperoleh substrate consumption sebesar 0 %, 75.63 %, 62.67%, 54.92%, 46.87% dan 35.75%.
Pengaruh Kerja Sama Tim, Komunikasi, dan Komitmen terhadap Kinerja Karyawan di PDAM Tirta Deli Lubis, Imam Khairum Miza; Rukmini; Sembiring, Zamaluddin; Wibowo, M. Rizaldy
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.780

Abstract

The purpose of this study was to determine the effect of teamwork, communication and commitment on employee performance at PDAM Tirta Deli either partially or simultaneously. This type of research uses primary data and secondary data. While data collection techniques using observation, questionnaires and interviews. The sample of PDAM Tirta Deli employees is 43 employees. Data analysis techniques using multiple linear regression analysis, hypothesis testing (t test and F test), and the coefficient of determination. The results of this study prove that partially it is known that the t-count of Teamwork (X1) is 2,704 > 1,682, Communication (X2) is 2,309 > 1,682, and Commitment (X3) is 2,158 > 1,622, then H0 is rejected and Ha is accepted, which means it influences Employee performance, and simultaneously it is known that the F-count value is 20,706> F-table 2.85, so there is an influence of teamwork, communication and commitment to employee performance at PDAM Tirta Deli. Keywords: Teamwork, Communication, Commitment, Employee Performance
PEMBERDAYAAN EKONOMI MASYARAKAT DESA MELAUI PELATIHAN MANAJEMEN UNTUK UMKM DAN PENGENALAN TEKNOLOGI DENGAN PELATIHAN ECOPRINT DI DESA NGEMPLAK, SUKOHARJO Suprihati; Sri Lestari Yuli Prastyatini; Rukmini; Budiyono; LMS Kristiyanti; Fany Nur Zabrina; Merliana Dewi Astuti; Agus Subekti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i2.17898

Abstract

Kuliah Kerja Nyata (KKN) adalah program akademik yang wajib diikuti oleh mahasiswa sebagai bagian dari kurikulum pendididkan tinggi. Program ini bertujuan untuk memberikan pengalaman belajar yang nyata dan aplikatif bagi mahasiswa dalam menerapkan teori dan konsep yang telah dipelajari di bangku kuliah. Salah satu kegiatan dalam KKN ini ialah memberikan pelatihan ecoprint di desa Ngemplak, Kecamatan Kartosuro, Kabupaten Sukoharjo, Provinsi Jawa Tengah. Pelatihan ecoprint ini bertujuan untuk meningkatkan kemampuan dan pengetahuan pelaku UMKM dalam menghasilkan produk yang ramah lingkungan dan memiliki nilai ekonomis. Metode yang dilakukan pada pelatihan berupa metode pendampingan. Analisis permasalahan dari pelaku UMKM di desa Ngemplak belum dikenalkan ecoprint yang dapat digunakan sebagai alat Pendidikan untuk mengajarkan konsep-konsep alam dan kreativitas. Hasil dari pelatihan ecoprint dapat membantu menyelesaikan masalah dalam peningkatan pendapatan, mengurangi biaya produksi, mengurangi limbah dan meningkatkan kesadaran lingkungan .
Analisis Pengaruh Retur Penjualan, Harga Penjualan, dan Kuantitas Penjualan terhadap Laba Penjualan Laptop pada Javara Computer Periode 2020–2025 azizah khasanah; Suprihati; Rukmini
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.20708

Abstract

at Javara Computer during the period 2020–2025. This research employed a quantitative method using secondary data in the form of monthly sales reports from 2020 to 2025. The sample consisted of 72 observations, which were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, sales returns have a negative and significant effect on sales profit, selling prices have no significant effect on sales profit, while sales quantity has a positive and significant effect on sales profit. Simultaneously, sales returns, selling prices, and sales quantity have a significant effect on sales profit. The Adjusted R Square value of 0.953 indicates that 95.3% of the variation in sales profit can be explained by these three variables, while the remaining 4.7% is influenced by other variables outside the scope of this study. Keywords: Sales Returns, Selling Price, Sales Quantity, Sales Profit.
Co-Authors Agus Subekti Ahmad Taufik Lubis Alistraja Dison Silalahi Amalia, RA. Hoetari Tirta Amelia Anggia Sari Lubis, Anggia Sari Anggraeni, Sindy Maullina Annisa Agustiningsih Aria Masdiana Pasaribu Arief Hardian Arifin, Dinar Azizah azizah khasanah BUDIYONO Cahyaningsih, Nita Cita Ayni Putri Silalahi Dewi Kartika Dwi Yuniar Ramadhani Fadila Zikri Fany Nur Zabrina Fatiqin, Awalul Fauzan Ananda H Fauziyyah, Ulfah Hadi Samanto, Hadi Harahap , Nur Ain Hasibuan, Melisa Zuriani Hidayat, Toni Intan Elisya Khirunnisa Fanjava Krisnawaty, Vera Larasati, Diva Sukma Lestari, Aneke LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Imam Khairum Miza Lutvi Noviyanti M Ramadhani Syah Chandra Ma'ruf, M. Hasan Marpaung, Rosa Nurulita Merliana Dewi Astuti Mohd. Idris Dalimunthe Muhammad Dani Habra Muhammad Dimas Alfahri Muhammad Hilman Fikri Muhammad Rafi Lubis Muhammad Rahmat Munawaroh Musyayada, Afina Zahida Nanda Setiarini Nasirudin Oma Nuryanto Perdanawati , Sri Laksmi Ramadani, Putri Ramadhan Cik, Muhammad Rizky Ramadhanu , Fickry Rina Asnita Damanik Riska Aulia Saragi Rosmawati Br Sipayung Safina, Wan Dian Sarinah Br Hasibuan Sembiring, Zamaluddin Shafrina Nurhasanah Siregar, Horia Sri Laksmi Pardanawati Sri Lestari Yuli Prastyatini Suci, Hastidar Puspa Lenia Suhaila Husna Samosir Suhesti Ningsih, Suhesti Sunarti, Riri Novita Suprihati Taufik Gusnaldi Toni Hidayat Tumanggor, Mutawaqil Bilah Uci Adinda Utomo, Indra Vidia, Indri Wibowo, M. Rizaldy Yulia Wulan Dari Yusmalinda Zamaluddin Sembiring