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Analisis Penerapan Perhitungan dan Pelaporan Pajak Penghasilan (PPh) PASAL 26 Studi Kasus Pembagian Dividen pada CV Agro Utama Berseri Dewi Lubis, Putri Kemala; Harahap, Evi Syuriani; Sianturi, Tasya Gabriela; Batu, Selfiana Lumban; Sitorus, Melody
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.v3i1.4006

Penelitian ini menganalisis penerapan Pajak Penghasilan (PPh) Pasal 26 di CV Agro Utama Berseri, sebuah perusahaan ekspor produk pertanian, yang diwajibkan untuk memotong pajak sebesar 20% dari dividen yang dibayarkan kepada wajib pajak luar negeri. Menggunakan pendekatan studi kasus dan data dari wawancara serta literatur terkait, hasil penelitian menunjukkan bahwa perusahaan secara konsisten dan tepat waktu melakukan pemotongan pajak atas dividen yang diterima oleh mitra bisnisnya, Mr. Wong, dari Malaysia. Praktik ini tidak hanya mencerminkan kepatuhan perusahaan terhadap ketentuan perpajakan yang berlaku, tetapi juga membantu membangun hubungan baik dengan mitra serta meningkatkan kredibilitas dan reputasi perusahaan di pasar internasional. Penelitian ini diharapkan dapat menjadi contoh praktik baik dalam penerapan pajak bagi perusahaan lain dan menekankan pentingnya kepatuhan terhadap regulasi perpajakan untuk keberlangsungan bisnis yang sehat dan berkelanjutan.

EFEKTIVITAS STRATEGI PEMBELAJARAN DALAM MENINGKATKAN HASIL BELAJAR MATA PELAJARAN EKONOMI Harahap, Evi Syuriani
Journal of Education Technology and Civic Literacy (JET CIVIL) Vol 5, No 1 (2024): Edisi Oktober
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jetcivil.v5i1.11013

Pembelajaran Ekonomi menghadapi tantangan dalam meningkatkan hasil belajar siswa. Strategi pembelajaran memegang peran krusial untuk mengatasi hal ini. Artikel tinjauan literatur ini bertujuan untuk mengkaji dan menganalisis secara sistematis efektivitas berbagai strategi pembelajaran dalam meningkatkan hasil belajar mata pelajaran Ekonomi. Penelitian ini menggunakan metode tinjauan literatur sistematis terhadap sejumlah artikel penelitian yang relevan dari berbagai jurnal ilmiah pendidikan, yang mencakup studi empiris seperti Penelitian Tindakan Kelas (PTK), quasi-eksperimen, dan studi komparatif. Hasil analisis menunjukkan bahwa penerapan strategi pembelajaran yang berpusat pada siswa (student-centered), seperti Active Learning (termasuk berbasis Problem Solving), Collaborative Learning (termasuk Two Stay Two Stray), Discovery Learning, Learning Cycle, dan Strategi Pembelajaran Peningkatan Kemampuan Berpikir (SPPKB), secara konsisten terbukti efektif dalam meningkatkan hasil belajar kognitif (prestasi, pemahaman, HOTS) dan afektif (keaktifan, motivasi) dibandingkan metode konvensional. Namun, efektivitas strategi bersifat kontekstual dan dipengaruhi oleh faktor seperti kualitas implementasi, karakteristik siswa (misalnya gaya belajar), kesesuaian dengan tujuan pembelajaran, serta ketersediaan infrastruktur, terutama untuk strategi berbasis teknologi. Kesimpulan utama adalah bahwa meskipun strategi inovatif menawarkan potensi besar, pemilihan dan penerapannya perlu mempertimbangkan berbagai faktor untuk mencapai hasil belajar Ekonomi yang optimal. Implikasi ditujukan bagi pendidik, institusi, dan peneliti selanjutnya

Peran Domestic Direct Investment (DI) dan Foreign Direct Invesment (FDI) dalam Meningkatkan Perekonomian Indonesia: Analisis Berdasarkan PDB Siboro, Hotman; Sianturi, Tasya G; Sakinah, Nur; Yuni, Revita; Harahap, Evi Syuriani
Jurnal Akuntansi Hukum dan Edukasi Vol 2, No 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.5823

Penelitian ini bertujuan untuk menganalisis peran Domestic Direct Investment (DI) dan Foreign Direct Investment (FDI) dalam meningkatkan perekonomian Indonesia berdasarkan pertumbuhan PDB. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder time series periode 2006–2023 yang diperoleh dari Badan Pusat Statistik (BPS). Hasil penelitian menunjukkan bahwa R Square (R²) mengindikasikan bahwa 81,5% variasi dalam PDB dapat dijelaskan oleh kombinasi DI dan FDI. Sisanya, yaitu 18,5%, dipengaruhi oleh faktor lain di luar model ini. Berdasarkan hasil analisis statistik yang telah dilakukan, ditemukan bahwa Foreign Direct Investment (FDI) memiliki pengaruh signifikan terhadap Produk Domestik Bruto (PDB) Indonesia, sementara Domestic Direct Investment (DI) tidak menunjukkan pengaruh yang signifikan.

Dampak Perubahan Iklim Dalam Perekonomian Indonesia Turnip, Christina Hotmatondini; Lumbansiantar, Krisna Sarinauli; Sinaga, Primawati; Nasution, Armin Rahmansyah; Harahap, Evi Syuriani; Dalimunthe, Muhammad Bukhori
SAKOLA: Journal of Sains Cooperative Learning and Law Vol 2, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/sakola.v2i1.5961

Climate change has become a global phenomenon with significant impacts on the Indonesian economy, especially in vital sectors such as agriculture, fisheries, and infrastructure. This study aims to identify and analyze the effects of climate change on the Indonesian economy, as well as explore mitigation and adaptation solutions that can be applied. The method used in this study is qualitative with a descriptive approach, which relies on secondary data from relevant journals and articles. The results of the study indicate that climate change results in decreased agricultural yields, threats to the fisheries sector, damage to infrastructure, and increased public health risks. All of these in turn reduce productivity and economic stability. In addition, this study found that the uncertainty caused by climate change affects investment decisions, thereby hampering economic growth. The innovation of this study lies in the development of an economic model based on systems analysis that describes the interactions between economic sectors that are vulnerable to climate change, and provides recommendations for more effective adaptation and mitigation strategies according to the local context in Indonesia.

Pengaruh Inflasi Dan Tingkat Suku Bunga Terhadap Pertumbuhan Ekonomi Di Indonesia Amelia, Amelia; Siahaan, Ivan R. Ventris; Harahap, Rini Khairani; Harahap, Evi Syuriani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.950

Penelitian ini bertujuan menganalisis inflasi serta tingkat suku bunga terhadap pertumbuhan ekonomi di Indonesia pada periode 2016-2020. Metode yang dipakai ialah pendekatan kuantitatif menggunakan analisis regresi linear berganda, memakai data sekunder dari Badan Pusat Statistika (BPS) serta Bank Indonesia. Hasil penelitian menunjukkam bahwa secara simultan, inflasi serta tingkat suku bunga berpengaruh signifikan terhadap pertumbuhan ekonomi dengan nilai koefisien determinasi (R2) sebanyak 0,929. Secara parsial, inflasi berpengaruh positif serta signifikan terhadap pertumbuhan ekonomi. Sedangkan tingkat suku bunga tidak membagikan pengaruh yang signifikan. Uji perkiraan klasik memperlihatkan model regresi memenuhi kondisi normalitas, tidak terjadi multikolinearitas, serta tidak dapat heteroskedastisitas. Temuan ini memberikan akibat bahwa pengendalian inflasi pada batas masuk akal serta pengelolaan suku bunga yang optimal bisa mendukung pertumbuhan ekonomi yang berkelanjutan di Indonesia.

Development of a Digital Assessment Model for Automated Short Essay Scoring in Islamic Education Study Program Susilawati, Evi; Siregar, Epi Supriani; Ekalestari, Susi; Harahap, Evi Syuriani
Fitrah: Journal of Islamic Education Vol. 6 No. 1 (2025): Juni (2025)
Publisher : Sekolah Tinggi Agam Islam Sumatera Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53802/fitrah.v6i1.1195

Advances in digital technology have driven the transformation of assessment systems in education, including in the Islamic Education Study Program at the Universitas Islam Sumatera Utara. The manual essay assessment process is often considered inefficient, time-consuming, and prone to subjectivity on the part of assessors. This study aims to develop a Digital Automated Short Essay Scoring Assessment Model designed to enhance the effectiveness, speed, and objectivity of essay assessment for students. This study employs a research and development approach with a four-stage model, namely the definition stage, design stage, development stage, and dissemination stage, with a focus on the first three stages. Research data were collected through interviews, observations, document reviews, digital-based essay tests, and user satisfaction questionnaires. Data analysis was conducted using qualitative and quantitative descriptive approaches. The results of the study indicate that the Automated Short Essay Scoring Digital Assessment Model is valid according to experts, feasible for use, and capable of improving the efficiency of the assessment process and student motivation. This model has positive implications by supporting adaptive learning, facilitating instructors in providing quick, accurate, and structured feedback, and encouraging improved quality of academic interaction between instructors and students.

Peran Domestic Direct Investment (DI) dan Foreign Direct Invesment (FDI) dalam Meningkatkan Perekonomian Indonesia: Analisis Berdasarkan PDB Siboro, Hotman; Sianturi, Tasya G; Sakinah, Nur; Yuni, Revita; Harahap, Evi Syuriani
Jurnal Akuntansi Hukum dan Edukasi Vol 2, No 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.5823

Penelitian ini bertujuan untuk menganalisis peran Domestic Direct Investment (DI) dan Foreign Direct Investment (FDI) dalam meningkatkan perekonomian Indonesia berdasarkan pertumbuhan PDB. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder time series periode 2006–2023 yang diperoleh dari Badan Pusat Statistik (BPS). Hasil penelitian menunjukkan bahwa R Square (R²) mengindikasikan bahwa 81,5% variasi dalam PDB dapat dijelaskan oleh kombinasi DI dan FDI. Sisanya, yaitu 18,5%, dipengaruhi oleh faktor lain di luar model ini. Berdasarkan hasil analisis statistik yang telah dilakukan, ditemukan bahwa Foreign Direct Investment (FDI) memiliki pengaruh signifikan terhadap Produk Domestik Bruto (PDB) Indonesia, sementara Domestic Direct Investment (DI) tidak menunjukkan pengaruh yang signifikan.

Dampak Perubahan Iklim Dalam Perekonomian Indonesia Turnip, Christina Hotmatondini; Lumbansiantar, Krisna Sarinauli; Sinaga, Primawati; Nasution, Armin Rahmansyah; Harahap, Evi Syuriani; Dalimunthe, Muhammad Bukhori
SAKOLA: Journal of Sains Cooperative Learning and Law Vol 2, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/sakola.v2i1.5961

Climate change has become a global phenomenon with significant impacts on the Indonesian economy, especially in vital sectors such as agriculture, fisheries, and infrastructure. This study aims to identify and analyze the effects of climate change on the Indonesian economy, as well as explore mitigation and adaptation solutions that can be applied. The method used in this study is qualitative with a descriptive approach, which relies on secondary data from relevant journals and articles. The results of the study indicate that climate change results in decreased agricultural yields, threats to the fisheries sector, damage to infrastructure, and increased public health risks. All of these in turn reduce productivity and economic stability. In addition, this study found that the uncertainty caused by climate change affects investment decisions, thereby hampering economic growth. The innovation of this study lies in the development of an economic model based on systems analysis that describes the interactions between economic sectors that are vulnerable to climate change, and provides recommendations for more effective adaptation and mitigation strategies according to the local context in Indonesia.

Studi Empiris Pengaruh Jumlah Uang Beredar Terhadap Pertumbuhan Ekonomi Indonesia Tahun 2015-2024 sinaga, epelima_sinaga; Sitohang, Mizael Demak; Lita Br Sitepu, Agnes Dea; Harahap, Evi Syuriani
Jurnal Ekonomika : INDEPENDEN Vol 5 No 2 (2025): Agustus 2025
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/independent.v5i2.69407

The purpose of this study is to determine the effect of the amount of money in circulation on Indonesia's Economic Growth during the period 2015 to 2024. The data used is secondary data taken from the official publication of the Central Statistics Agency (BPS). The quantitative research method with a simple linear regression approach is applied to examine the relationship between independent and dependent variables. The test results indicate that the Amount of Money in Circulation has a positive and significant effect on Economic Growth, with a regression coefficient of 0.750 and a significance level below 0.05. This finding emphasizes the importance of managing the amount of money in monetary policy to support sustainable economic growth without causing the risk of excessive inflation.

DIGITALISASI DAN ASPEK KEUANGAN DALAM PENGEMBANGAN UMKM DI ERA DIGITAL: TINJAUAN LITERATUR Khaira, Imamul; Wisnu Rayhan Adhitya; Syati Manaharawan siregar; Tiara Reizsa Adhitya; Evi Syuriani Harahap
Jurnal Manajemen dan Pemasaran Vol. 3 No. 2 (2025): Edisi Februari 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jumper.v3i2.1601

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in a country's economy. In the digital era, digital transformation is a necessity to enhance MSME competitiveness and sustainability. However, this digitalization process is inseparable from the aspects of healthy and effective financial management. This research aims to review the latest literature on the interaction between digitalization and financial aspects in the context of MSME development in the digital era. Using a systematic literature review (SLR) method based on 12 provided scholarly articles, this research synthesizes findings related to the urgency of digitalization, its challenges and benefits, the importance of financial literacy and financial inclusion, the digitalization of financial processes, and their impact on MSME performance and sustainability. The review results indicate that digitalization not only includes digital marketing but also the digitalization of financial processes such as bookkeeping and reporting. Financial literacy and financial inclusion are very important in supporting the adoption of financial technology (fintech) and good financial management practices in the digital era. Various studies confirm the positive influence of digitalization and financial aspects on MSME performance and sustainability, although challenges such as limited infrastructure, digital literacy, and resistance to change still persist. Support from the government and other stakeholders through training and providing access to technology plays an important role in facilitating the digital transition and strengthening the financial aspects of MSMEs. This review provides insights for MSME actors, policymakers, and researchers regarding critical areas that require further attention to support MSME development in the digital era.

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