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All Journal Gema Wiralodra Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal Economy And Currency Study (JECS) Fitrah: Journal of Islamic Education Jurnal Pusat Studi Pendidikan Rakyat (PUSDIKRA) Journal of Management, Economic and Accounting (JMEA) Journal of Artificial Intelligence and Digital Business Journal of Economics Jurnal Pengabdian Pada Masyarakat METHABDI Journal of Education Technology and Civic Literacy (JET CIVIL) Journal of Management Accounting, Tax and Production Journal of Accounting Law Communication and Technology SAKOLA: Journal of Sains Cooperative Learning and Law Jurnal Akuntansi Hukum dan Edukasi Jurnal Manajemen dan Pemasaran Outline Journal of Economic Studies Journal of Business Inflation Management and Accounting Economic Management Business Research Journal
Evi Syuriani Harahap
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Determinant Analysis of Education Inequalities in Indonesia Evi Syuriani Harahap; Indra Maipita; M. Fitri Rahmadana
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 2 (2020): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i2.937

Abstract

Education is the main capital for humans to prosper. The importance of the role of education in improving welfare requires the need for equal distribution of education in each region regardless of socioeconomic, gender and racial backgrounds. In making educational equality, it is important to know the factors that influence educational inequality, namely income inequality, poverty and education gap. Reducing the income inequality, poverty and education gender gap in each province in Indonesia will reduce education inequality which is the responsibility of all parties, both the central and regional governments. The purpose of this study is to analyze the effect of income inequality, poverty and education gender gap on education inequality in Indonesia in 2016-2018. Data analysis was performed using the Ordinary Least Square (OLS) method with a panel data regression estimation model using the help of eviews 9.0. Estimation results show that partially income inequality, poverty and gender gap in education have a positive and significant effect on educational inequality in Indonesia, while simultaneously income inequality, poverty and education gender gap negatively affect education inequality in Indonesia.
Analisis Pengaruh Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada Air Minum Isi Ulang Rava Water Di Kecamatan Percut Sei Tuan Evi Syuriani Harahap
Islamic Education Journal Volume 2 Issue 1 February 2023
Publisher : CV. Pusdikra Mitra Jaya

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

Abstract

This study aims to determine the effect of customer service quality on customer satisfaction. This research is a type of descriptive research. The population of this research is the people who live in Dusun X Tembung Village, Percut Sei Tuan District. While taking samples in this study using Random Sampling Techniques (Random). The data analysis technique used in this study is the Validity Test, Reliability Test, Normality Test and One Sample T-Test. The calculation results show that from the test table for one of the samples above, it can be seen that the t-count value is 27.324. The value of df (degrees of freedom) is 0.000. Thus the alternative hypothesis (H1) which reads that consumer satisfaction is satisfied with the service quality of Rava Water Refill Drinking Water. is "accepted".
PEMBINAAN MASYARAKAT DALAM PEMANFAATAN TEKNOLOGI INFORMASI PELAKSANAAN JARINGAN SUMBER DAYA AIR SUMATERA II PROV. SUMATERA UTARA SUNGAI PANTAI II DI LINGKUNGAN PKL MASHYUR, KECAMATAN MEDAN JOHOR Lasrida Sigalingging; Dinaria br. Sembiring; Nurul Husnah Harahap; Evi Syuriani; Maslan Sihombing; Masriani Mery Rosmida Silalahi
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 (861.831 KB) | DOI: 10.46880/methabdi.Vol1No2.pp102-107

Abstract

Community Service aims to foster the society on the advantages of the information technology in the Implementation of Water Resources Network Sumatera II Province of North Sumatera Sungai Pantai II in the society of the people in Lingkungan PKL Mashyur, Kecamatan Medan Johor. The community service is to socialize and to empower the people of the area to get knowledge and skill in using the media of technology of information in public service of how to get the public service fast, right and simple. This nurturing is related to the condition of the information service to the society on how to build the information comes at the right time, the right place to the right target and right usage more in the situation of pandemic Covid 19 today. The use of computers in society is quite affected more by the attitude of the people as users. The community that will be trained are the people who live in the Environment of PKL Mashyur, Kecamatan Medan Johor, of the total of 25 people whose livelihoods area as farmers and farm laborers. The availability of adequate academics in giving lectures about the use of technology of information in the program of study Computerization of accounting of AMIK MEDICOM, the enthusiasm of the participants, the support of the Village Head and the Head of the Environment for the implementation of activities and funds supported by AMIK MEDICOM are the supporting factors of the implementation of this activities. The problem came when the time used to give the learning and coaching is too much limited. This training will give benefits to the participants, they are to enable the society to understand and to develop their skill in using the technology of information as a medium to get the right information at the right time, for the right use and target.
Analisis Penyaluran Kredit Cepat Aman (KCA) Di PT. Pegadaian Evi Syuriani Harahap, Muhammad Rispan Affandi
Islamic Education Journal Volume 2 Issue 3 August 2023
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jmea.v2i3.1484

Abstract

This study aims to determine whether there is an effect of income of Pegadaian and the inflation rate on the distribution of Fast Secured Loans (KCA) at PT. Pegadaian (Persero) partially and simultaneously. The method used in this research is descriptive quantitative. The type of data used is secondary data, namely time series data from 2018-2022 obtained from the Pegadaian Annual Report and the Central Statistics Agency (BPS) website. The results showed that partially income of Pegadaian had a positive and significant effect on Fast Secured Credit (KCA) disbursement and the inflation rate had a positive and significant effect on Fast Secured Credit (KCA) disbursement. Meanwhile, simultaneously income of Pegadaian and the inflation rate have a positive and significant effect on the distribution of Fast Secured Loans (KCA) at PT. Pegadaian (Persero).
Analisis Faktor yang Mempengaruhi Nilai Tukar Harahap, Evi Syuriani; Affandi, Muhammad Rispan; Situmorang, Eduward; Sitorus P, Lampora
Jurnal Pusat Studi Pendidikan Rakyat Volume 4 Nomor 3 Agustus 2024
Publisher : CV. PUSDIKRA MITRA JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jpspr.v4i3.2043

Abstract

This research aims to determine the influence of exports, imports, inflation and interest rates on the exchange rate. The type of research used in this research is quantitative descriptive using time series data from 2009-2023. The data sources used come from the Central Statistics Agency (BPS) and Indonesian Bank (BI) which were processed using eviews 12. The research results show that exports, inflation and interest rates have a positive and significant effect on the exchange rate while imports have a negative and significant effect on the exchange rate.
Dampak Undang-Undang Nomor 4 Tahun 2023 Tentang Pengembangan dan Penguatan Sektor Keuangan (P2SK) Terhadap Kelangsungan Dana Pensiun Affandi, Muhammad Rispan; Harahap, Evi Syuriani
Journal Economy and Currency Study (JECS) Vol. 6 No. 1 (2024)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v6i1.1780

Abstract

The purpose of this study was to determine the impact of Law No. 4 of 2023 concerning the development and strengthening of the financial sector (P2SK) on the continuity of pension funds. This research was conducted with a qualitative approach and is descriptive in nature with data collection tools, namely in-depth and staged interviews. The results obtained are Law No. 4 of 2023 is expected to increase the level of financial inclusion in the pension fund sector, increase old age protection for the community, especially workers, encourage public confidence in the implementation of pension programs and accelerate the accumulation of long-term funding sources as the main source of development financing.
Analisis Perhitungan Pajak PPh 21 pada Karyawan YES248: Sebuah Studi Kasus Dewi Lubis, Putri Kemala; Syuriani, Evi; Ramadhani, Mentari Rezeki; ‘Afifah, Zulfa; Natali, Tasya Amelia; Syaputra, Iqbal
Journal of Accounting Law Communication and Technology Vol 2, No 1 (2025): Januari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v2i1.4017

Abstract

Penelitian ini menganalisis praktik perhitungan Pajak Penghasilan (PPh) 21 pada karyawan YES248, sebuah perusahaan retail. Menggunakan pendekatan kualitatif dengan metode studi kasus, penelitian ini melibatkan wawancara mendalam dengan seorang karyawan dan analisis dokumen terkait. Hasil penelitian mengungkapkan kesenjangan signifikan antara praktik perhitungan PPh 21 di YES248 dengan standar praktik terbaik dan kepatuhan terhadap peraturan perpajakan. Temuan utama menunjukkan pemahaman yang sangat terbatas dari karyawan tentang PPh 21, kurangnya sosialisasi dan pelatihan, serta minimnya transparansi dalam proses perhitungan pajak. Penelitian ini juga mengindikasikan potensi ketidakpatuhan terhadap peraturan perpajakan terkini. Berdasarkan temuan tersebut, direkomendasikan agar YES248 meningkatkan edukasi karyawan, transparansi perhitungan pajak, dan kepatuhan terhadap regulasi perpajakan. Implikasi penelitian ini mencakup perbaikan praktik manajemen pajak di sektor retail dan peningkatan pemahaman tentang implementasi PPh 21 di lingkungan bisnis yang dinamis.
Analisis Ketimpangan Pembangunan di Sumatera Utara Harahap, Evi Syuriani; Khaira, Imamul; Simanjuntak, Irma Folia; Siagian, Irma
Journal Economy and Currency Study (JECS) Vol. 6 No. 2 (2024)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v6i2.2205

Abstract

Penelitian ini bertujuan untuk menganalisis ketimpangan pembangunan antar wilayah di Provinsi Sumatera Utara periode 2011-2023. Menggunakan data sekunder dari Badan Pusat Statistik (BPS), penelitian ini menganalisis dua variabel utama: Produk Domestik Regional Bruto (PDRB) per kapita dan data jumlah penduduk kabupaten/kota di Sumatera Utara. Metode penelitian menggunakan perhitungan Indeks Williamson untuk mengukur ketimpangan pembangunan di wilayah tersebut. Hasil penelitian menunjukkan ketimpangan pembangunan di Provinsi Sumatera Utara berada pada kategori sedang dengan rata-rata Indeks Williamson sebesar 0,4406. Ketimpangan tertinggi tercatat pada tahun 2019 sebesar 0,4621, sementara terendah pada tahun 2013 sebesar 0,4171. Terdapat disparitas PDRB per kapita yang signifikan antar wilayah, dengan Kota Medan secara konsisten memimpin (Rp 122.591.563,3 pada 2023) sementara wilayah Nias dan sekitarnya berada di posisi terendah. Ketimpangan ini juga tercermin dari distribusi penduduk yang tidak merata, dimana Kota Medan memiliki konsentrasi penduduk tertinggi (2.474.166 jiwa) dan Kabupaten Pakpak Bharat terendah (55.172 jiwa) pada tahun 2023. Temuan ini menunjukkan ketimpangan pembangunan yang relatif stabil dalam kategori sedang selama periode penelitian, mengindikasikan perlunya kebijakan pembangunan wilayah yang lebih terarah untuk mengurangi disparitas antar daerah di Provinsi Sumatera Utara.
VAT Treatment In Gold And Jewelry Trade: Regulation and Implementation Review Dewi Lubis, Putri Kemala; Syuriani, Evi; Firmansyah, Deyren; Situmorang, Eva Juli Yanti; Hasibuan, Nur Sakinah
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.4028

Abstract

This research aims to analyze the treatment of Value Added Tax (VAT) in the gold and jewelry trade as well as business actors' compliance with established tax regulations. Even though Minister of Finance Regulation Number 30/PMK.03/2014 and Law Number 7 of 2021 stipulate the obligation to collect VAT of 11% on sales of gold and jewelry, research results show that the majority of gold shops in Deli Serdang have not implemented this provision. This is caused by a lack of understanding by business actors regarding tax regulations, minimal outreach from the authorities, and concerns that the implementation of VAT will have a negative impact on consumer purchasing power. This research emphasizes the importance of increasing ongoing outreach, supervision and training efforts to encourage compliance by business actors in carrying out tax obligations. The government also needs to balance law enforcement with a supportive approach to maintaining the stability and sustainability of the national jewelry industry.
Analisis Terhadap Perhitungan Pajak PPh Pasal 29 Pada PT. Buraq Caesar Cargo Dewi Lubis, Putri Kemala; Harahap, Evi Syuriani; Hutagalung, Marshanda; Pratama, Vingky Dwi; Safira, Vivi
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.3998

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan Pajak Penghasilan (PPh) Pasal 29 pada PT. Buraq Kaisar Cargo, sebuah perusahaan yang bergerak di bidang jasa pengiriman barang di Indonesia. PPh Pasal 29 merupakan pajak yang harus dibayar oleh Wajib Pajak badan setelah dikurangi pajak yang telah dibayar sebelumnya, yang mencerminkan kewajiban perpajakan perusahaan terhadap negara. Metodologi yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan pengumpulan data primer dan sekunder. Hasil penelitian menunjukkan bahwa akurasi dalam perhitungan PPh Pasal 29 sangat dipengaruhi oleh pemahaman manajemen terhadap regulasi perpajakan dan pengelolaan keuangan yang baik. Selain itu, analisis terhadap dampak perhitungan PPh Pasal 29 terhadap kinerja keuangan PT. Buraq Kaisar Cargo menunjukkan bahwa pajak yang dibayar memiliki implikasi signifikan terhadap likuiditas dan profitabilitas perusahaan.
Co-Authors Adhitya, Wisnu Rayhan Affandi, Muhammad Rispan Amelia Amelia Annuradi, M Abdan Syakurra Anton Luvi Siahaan Apriani Sijabat Batu, Selfiana Lumban Dewi Lubis, Putri Kemala Dinaria br. Sembiring Ekalestari, Susi Evi Susilawati Fahrani, Meutia Firmansyah, Deyren Gultom, Cindi Anjuani Harahap, Rini Khairani Hasibuan, Nur Sakinah Hutagalung, Marshanda Imamul Khaira Indra Maipita Lasrida Sigalingging Lita Br Sitepu, Agnes Dea LumbanBatu, Selfiana Lumbansiantar, Krisna Sarinauli Maslan Sihombing Masriani Mery Rosmida Silalahi Muhammad Bukhori Dalimunthe Nasution, Armin Rahmansyah Natali, Tasya Amelia Nur Sakinah Nurul Husnah Harahap Pratama, Vingky Dwi Rahmadana, Muhammad Fitri Ramadhani, Mentari Rezeki Revita Yuni, Revita Richna Handriyani Safira, Vivi Shintami Oktavia Siagian, Irma Siahaan, Ivan R. Ventris Sianturi, Tasya G Sianturi, Tasya Gabriela Siboro, Hotman Sihombing, Octavianty Simanjuntak, Irma Folia Simarmata, Sovia Elphani sinaga, epelima_sinaga Sinaga, Primawati Siregar, Epi Supriani Sitohang, Mizael Demak Sitorus P, Lampola Sitorus P, Lampora Sitorus, Melody Sitorus, Peniel Sam Putra Situmorang, Eduward Situmorang, Elsa Aurel Agustine Situmorang, Eva Juli Yanti Syaputra, Iqbal Syati Manaharawan siregar Tiara Reizsa Adhitya Turnip, Christina Hotmatondini ‘Afifah, Zulfa