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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) IJBE (Integrated Journal of Business and Economics) JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis JURNAL LENTERA BISNIS International Journal of Business Economics (IJBE) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Joong-Ki : Jurnal Pengabdian Masyarakat FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Pengabdian Masyarakat Tjut Nyak Dhien el-Amwal Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Formosa Journal of Computer and Information Science Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) PUBLICA: Jurnal Pengabdian Masyarakat Madani: Multidisciplinary Scientific Journal International Journal of Multidisciplinary Approach Research and Science Ekonom : Jurnal Ekonomi dan Bisnis Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Penelitian dan Pengabdian Masyarakat Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Journal of Information Systems Management and Digital Business Jurnal Ilmiah Ekonomi dan Manajemen Maslahah: Jurnal Manajemen dan Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Jurnal Media Akademik (JMA) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Strata Business Review Joong-Ki Dinamika Pembelajaran : Jurnal Pendidikan dan Bahasa Jurnal Intelek Dan Cendikiawan Nusantara JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Intelek Insan Cendikia Help: Journal of Community Service (HJCS) Journal of Islamic Economics and Finance Indonesian Journal of Innovation Multidisipliner Research Joong-Ki PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Research Ethnography: Journal of Design, Social Sciences and Humanistic Studies Sinergi : Jurnal Ilmiah Multidisiplin Jurnal Inovasi dan Pengabdian Nomico Jurnal Gerakan Edukasi dan Masyarakat Nusantara (GEMANUSA)
Novien Rialdy
Universitas Muhammadiyah Sumatera Utara
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Pemanfaatan E-Commerce dalam Meningkatkan Pendapatan UMKM di Medan Perjuangan Ardiansyah Ardiansyah; Novien Rialdy
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 1 (2026): Januari : Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v4i1.2891

Abstract

The rapid development of digital technology has accelerated the transformation of business models, particularly within the Micro, Small, and Medium Enterprises (MSMEs) sector. One significant form of this transformation is the adoption of e-commerce as a platform for digital marketing and business transactions. This study aims to analyze the role of e-commerce in increasing the income of MSMEs in Medan Perjuangan District. The research employs a qualitative approach using secondary data obtained from government reports, scientific journals, and relevant previous studies. Data were analyzed through content analysis to identify patterns and key findings related to e-commerce utilization among MSMEs. The results show that the use of e-commerce has a positive impact on MSME income by expanding market reach beyond local boundaries, reducing marketing and operational costs, and improving consumer access and transaction convenience. However, the study also identifies major challenges, particularly limited digital literacy, inadequate technological infrastructure, and low readiness among MSME actors, which need to be addressed to maximize the benefits of e-commerce adoption.
Persepsi Nasabah terhadap Keunggulan Produk Mudharabah dalam Meningkatkan Kepuasan di BSI Cabang Medan Timur Siti Maisyarah; Novien Rialdy
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

Sharia banking products based on the mudharabah contract have different characteristics from conventional banking products, particularly in the principles of profit sharing and fairness. This study aims to analyze customer perceptions of the advantages of mudharabah products in increasing customer satisfaction at the East Medan Branch of BSI. The case study was conducted on the BSI Tabungan Bisnis product that uses the mudharabah contract. The research method used was descriptive qualitative, utilizing relevant secondary data from the 2020–2025 period. The research sample consisted of 30 customers. The results show that the advantages of mudharabah products, such as the profit sharing system, sharia principles, and transparency of fund management, contribute positively to customer satisfaction levels. Keywords: Customer Perception, Mudharabah, Customer Satisfaction, BSI Business Savings.   Abstrak Produk perbankan syariah berbasis akad mudharabah memiliki karakteristik yang berbeda dengan produk perbankan konvensional, terutama dalam prinsip bagi hasil dan keadilan. Penelitian ini bertujuan untuk menganalisis persepsi nasabah terhadap keunggulan produk mudharabah dalam meningkatkan kepuasan nasabah di BSI Cabang Medan Timur. Studi kasus dilakukan pada produk BSI Tabungan Bisnis yang menggunakan akad mudharabah. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan memanfaatkan data sekunder yang relevan selama periode 2020–2025. Sampel penelitian berjumlah 30 nasabah. Hasil penelitian menunjukkan bahwa keunggulan produk mudharabah, seperti sistem bagi hasil, prinsip syariah, dan transparansi pengelolaan dana, berkontribusi positif terhadap tingkat kepuasan nasabah. Kata kunci: Persepsi Nasabah, Mudharabah, Kepuasan Nasabah, BSI Tabungan Bisnis.
Analisis Keputusan Pembelian Konsumen Muslim pada Produk Halal di Media Sosial Siti Aisyah Marpaung; Novien Rialdy
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

The development of social media has changed consumer behavior patterns, including in making decisions to purchase halal products. This study aims to analyze the factors influencing Muslim consumers' purchasing decisions for halal products through social media. This study uses a descriptive qualitative approach with secondary data sources. The case study was conducted on fifth-semester students of the Sharia Business Management Study Program, Faculty of Islamic Studies, Muhammadiyah University of North Sumatra (FAI UMSU), in 2025, with a sample of 59 students. Data were analyzed using data reduction, data presentation, and conclusion drawing techniques. The results show that purchasing decisions for halal products on social media are influenced by the clarity of the halal label, trust in the seller, promotional content, and the influence of social media and digital recommendations. Social media plays a role as a means of information and shaping perceptions of product halalness for Muslim consumers.Keywords: Purchasing Decisions, Halal Products, Muslim Consumers, Social Media. AbstrakPerkembangan media sosial telah mengubah pola perilaku konsumen, termasuk dalam pengambilan keputusan pembelian produk halal. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keputusan pembelian konsumen Muslim terhadap produk halal melalui media sosial. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan sumber data sekunder. Studi kasus dilakukan pada mahasiswa Program Studi Manajemen Bisnis Syariah Fakultas Agama Islam Universitas Muhammadiyah Sumatera Utara (FAI UMSU) semester 5 tahun 2025 dengan jumlah sampel sebanyak 59 mahasiswa. Data dianalisis melalui teknik reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa keputusan pembelian produk halal di media sosial dipengaruhi oleh kejelasan label halal, kepercayaan terhadap penjual, konten promosi, serta pengaruh media sosial dan rekomendasi digital. Media sosial berperan sebagai sarana informasi sekaligus pembentuk persepsi kehalalan produk bagi konsumen Muslim.Kata Kunci: Keputusan Pembelian, Produk Halal, Konsumen Muslim, Media Sosial.
SYARIAH ON MEDIA SOSIAL: BRANDING DAN ETIKA BISNIS ISLAMI DI ERA INFLUENCER GEN Z Nayla Syahrani Kurniawan; Novien Rialdy
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk menganalisis strategi branding serta penerapan etika bisnis Islami pada konten media sosial TikTok dan Instagram di era influencer Generasi Z. Kedua platform tersebut tidak hanya berfungsi sebagai media hiburan, tetapi juga menjadi ruang strategis dalam pemasaran produk, jasa, dan nilai-nilai berbasis syariah. TikTok dan Instagram memungkinkan kreator membangun narasi persuasif berbasis visual dan storytelling yang kuat, sehingga kredibilitas moral dan etika komunikatif menjadi aspek yang sangat krusial
PEMBERDAYAAN MASYARKAT DI ERA DIGITAL MELALUI PENGEMBANGAN USAHA DAN PENGELOLAAN KEUANGAN RUMAH TANGGA Novien Rialdy; Mhd Hasan Pasaribu
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 10 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i10.3611-3619

Abstract

Badan usaha baik itu kecil,sedang atau menengah,maupun yang sudah besar,pada dasarnya sangatlah membutuhkan peranan dari sistem pencatatan keuangan. Hal ini bukan tanpa alasan sebab apabila dilihat dari fungsinya,ia memiliki manfaat layaknya laporan Kesehatan terkait sehat atau tidaknya suatu perusahaan dan tentunya ini menjadi pegangan dan pedoman bagi pemegang kepentingan untuk mengambil tindakan. Namun disisi usaha kecil maupun menengah cendrung tidak menerapkan sistem pencatatan keuangan yang layak tetapi justru menerapkan sistem yang mereka buat sendiri dengan alasan bahwa sistem yang layak terlalu kompleks untuk kalayak awam. Maka dari itu, saya berinisiatif untuk mengatasi permasalahan ini, Saya akan berupaya untuk memberikan pengajaran dan pengarahan kepada para pengusaha UKM di desa Denai untuk mempelajari sistem akuntansi yang sederhana dan hanya membutuhkan aplikasi gratis dari Playstore agar kalayak awam pun dapat mengerti bagaimana cara kerjanya. Subjek yang diajari dan diarahkan sendiri ialah sebuah usaha reparasi kursi dan sofa yang berlokasi di jalan Jermal IV lingkungan 8, dimana sang pengusaha UKM mengakui bahwa beliau menciptakan sistem pencatatan versinya sendiri Bersama sang istri. Juga dengan berjalannya program ini saya menambahkan beberapa kegiatan tambahan untuk UKM yakni penyuluhan dan pengarahan terkait promosi online,dan untuk masyarakat setempat seperti memberikan pengajaran tata cara penggunakan pencatatan keuangan rumah tangga untuk para orang tua, dan aksi bakti sosial untuk membersihkan mushola setempat.
The Impact Of E-Invoice Implementation on Taxpayer Compliance Muhammad Adriansyah Panjaitan; Novien Rialdy
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.337

Abstract

This study aims to determine the effect of the implementation of e-invoices on taxpayer compliance at the Medan City Tax Office. Because taxes are a source of state revenue to finance all expenses including development expenses, this greatly requires community participation in the form of awareness and concern for paying taxes. As is known, Indonesia adopts a self-assessment system. E-invoices are expected to be able to increase taxpayer compliance in paying their obligations. The method used in this study is a descriptive quantitative approach in the form of respondent answers in a questionnaire through a Likert scale. The population collection technique uses a simple random sampling technique with 2,320 taxpayers using E-invoices while the sample consists of 97 taxpayers, this is done using the Slovin formula. The data used comes from primary and secondary data. And the preparation of this thesis uses documentation and questionnaire data collection techniques. The hypothesis was tested using data normality test, simple linear regression analysis, partial t-test and R-Square using SPSS version 17. To determine the effect of e-invoice implementation on taxpayer compliance, simultaneously it has a significant effect on taxpayer compliance and statistical hypothesis testing was carried out with a calculated t value of 4.237> t table 1.661 with a significant value of 0.000 <0.05 which means that the better the implementation of the e-invoice application, the taxpayer compliance will also increase, thus Ha is accepted, it can be concluded that the implementation of e-invoice has a significant effect on taxpayer compliance.
The Effect Of Tax Planning And Net Profit Margin On Company Value In Plantation Companies Listed On The Idx In 2020 - 2024 Anggita Sari Rangkuti; Novien Rialdy
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.338

Abstract

This study aims to determine the effect of tax planning and net profit margin on plantation companies listed on the Indonesia Stock Exchange in 2020 - 2024. This study is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained was 11 plantation companies listed on the IDX in 2020 - 2024 with a total of 55 observation data for 5 years of observation. The data collection technique used was documentation. The data analysis technique used in this study was multiple linear regression analysis with SPSS 26 software tools. The results of the tax planning study showed a statistical test value of t count of 1.633 smaller than t table of 2.006 while the sig value of tax planning was 0.112 greater than 0.05, this indicates that tax planning has no effect on company value. Net profit margin shows a statistical test value of t count of 2.465 greater than the t table of 2.006 while the sig value of net profit margin of 0.019 is smaller than 0.050, this shows that net profit margin affects the value of the company. The results of the study of tax planning and net profit margin together show a statistical value of F count of 5.879 greater than the F table value of 3.280 while the sig value of 0.006 is smaller than 0.05, this shows a significant influence between tax planning and net profit margin on the value of the company simultaneously.
The Influence of Asset Growth And Sales Growth On Profitability In Food And Beverage Companies Listed On The Indonesia Stock Exchange Anggita Sari Rangkuti; Novien Rialdy
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): Januari - Maret
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.339

Abstract

Problems In this study is the survival of the company is influenced by many things including the profitability of the company itself. Profitability is one of the factors to assess the good or bad performance of the company. The purpose of this study is to determine the effect of asset growth and sales growth on the profitability of food and beverage companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative research method with an associative approach. The sampling method uses the purposive sampling method. The data collection technique used is documentation by means of direct observation and accessing the official website of the Indonesia Stock Exchange. The data analysis technique used is the multiple linear analysis method using SPSS software through the stages of descriptive statistical tests, classical assumption tests and hypothesis tests. The results of this study partially show that asset growth does not affect profitability, this is because it has a negative sign with a t count of -0.943 <t table 1.692, and sales growth does not affect profitability because it has a negative sign t count of -0.588 <t table 1.692 and simultaneously shows that asset growth and sales growth do not affect profitability, this can be seen from f count 1.086 <f table 3.29 in food and beverage companies listed on the Indonesia Stock Exchange so it can be concluded that if asset growth and sales growth increase or decrease, it will not affect profitability in food and beverage companies listed on the Indonesia Stock Exchange
Analysis of Calculation, Deduction and Reporting of Income Tax PPh 21 on Salary of Non-Permanent Employees Muhammad Adriansyah Panjaitan; Novien Rialdy
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): Januari - Maret
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.340

Abstract

Tujuan penelitian pada umumnya bertujuan Untuk mengetahui penghitungan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Untuk mengetahui pemotongan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Untuk mengetahui pelaporan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Teknik data pada penelitian ini dilakukan dengan deskriptif yaitu dengan mempelajari, mengklasifikasikan, dan mengalisis data sekunder berupa catatan – catatan, laporan keuangan, maupun informasi lainnya yang terkait dengan lingkup penelitian ini. Data penelitian mengenai PPh 21. Dari hasil analisis pada PT. Telesindo Shoop terjadi perselisihan data perhitungan tidak sesuai tarif PTKP pada pajak penghasilan wajib pajak orang pribadi sementara menurut PPh pasal 21. PPh pasal 21 merupakan pajak yang dipotong atas penghasilan yang diterima oleh karyawan tidak tetap. Pemotongan PPh Pasal 21 tidak sesuai dengan undang-undang perpajakan Nomor 36 Tahun 2008. Dalam pelaporan PPh Pasal 21 ke kantor pajak perusahan selalu terlambat dari tanggal menurut UU No. 36 Tahun 2008 dimana Penyetoran pajak penghasilan pasal 21 wajib pajak orang pribadi dilaksanakan sebelum tanggal 10 masa pajak berikutnya dengan membayar pajak terutang atas gaji/ penghasilan yang diperoleh dari perusahaan.
Improving MSMEs Quality Towards Digitalization and Building an Innovative Community: A Case Study of Independent Community Service Program in Bhakti Karya Village, Binjai Selatan Novien Rialdy
Jurnal Inovasi dan Pengabdian Vol. 1 No. 2 (2025): Jurnal Inovasi dan Pengabdian
Publisher : Athallah Publishing Globalndo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/bhaktika.v1i2.65

Abstract

Micro, Small, and Medium Enterprises (MSMEs) form the backbone of the national economy, including in Bhakti Karya Village, Binjai Selatan Sub-district, Binjai City. However, the majority of MSMEs in this area still operate traditionally, facing serious constraints in adopting digital technology for marketing and minimal financial literacy, especially concerning investment. This situation hinders business competitiveness and the potential for local economic growth. Community service aims primarily to initiate the transformation of local MSMEs through comprehensive assistance. The core focus is on implementing digital marketing and increasing basic investment literacy insights to encourage business sustainability and create a competitive and innovative community. This service learning research utilized a qualitative Participatory Action Research approach. Activities were conducted over 30 days at the partner location. The study objects included four specific MSMEs Bamboo Crafts, Tempeh Processing, Chicken Feet Snacks, and Sponge Cake as well as the surrounding community. The implementation method involved three stages: observation, socialization and training, and evaluation and continuous mentoring. The program implementation demonstrated significant success. 100% of the partner MSMEs were successfully integrated into digital platforms (WhatsApp Business and Instagram), accompanied by training in creating visual product content. Furthermore, the socialization of basic investment concepts (such as savings vs. gold investment) provided new insights into business capital management. Supporting activities in the form of tutoring also successfully boosted the learning spirit of children in the Bhakti Karya Village environment.
Co-Authors Afriyani, Merry Aginta, Gadis Ahmadi, Adinda Khairunisa Amanda, Adila Tri Ami Kumala Sari Anggita Sari Rangkuti Arum, Tantri Arya Wangsa Tyrta Audia Zein Dedek Kurniawan Gultom Dewi Isnaini Edisah Putra Nainggolan Fadhil Musyafa Fajar Pasaribu Fakhira, Dina Farzransyah, Muammar Fazri Dwi Syaputra Firman, Dody Hafizhah, Aqilah Hanifah Hanifah Indah Ayu Rizky Irfan, Irfan Irma Damayanti Irwan Syari Tanjung Januri Jihan Nabilah Jufrizen Khairunnisa M. Irvan Maulana Marbun, Miftahul ‘Ilmi Marisa, Mawar Maya Sari Maya Sari Melisa, Ahdwi Tia Mhd Hasan Pasaribu Mia Audina, Mia Mirandani, Delva Nizar Muhammad Adriansyah Panjaitan Muhammad Fahmi MUHAMMAD FAHMI Muhammad Firza Alpi, Muhammad Firza Muhammad Hafiz Muhammad Rahmat Muhammad Syahputra Rizki Mukmin Pohan Mutiara Annisa Nabila Nur Sabbrina Nadia Ika Purnama Nadila Syahputri Nasution, Siti Zahra Amelia Putri Nayla Syahrani Kurniawan Olivia Shafitri Pohan, Mukmin Pratama, Nugraha Purnama, Nadia Ika Qahfi Romula Siregar Rangkuti, Anggita Sari Rini Wardani Robiatul Adawiyah Sinambela Rury Alfika Septiara Rusdamayanti Br Panjaitan sahfira, Nabila intan Salsa Yolanda Putri Samos, Yudi Febrianto Saragih, Fitriani Sinaga, Risva Nanda Siti Afifah Salsabila Siti Aisyah Marpaung Siti Hawa Siti Maisyarah Siti Mujiatun Sultan Farid Fauzi Hasibuan Surya Sanjaya Syafrida Hani Tiara Putri Annisa Pohan Umilia Audina Yani Suryani Yani Suryani Yola Winanda Yudi Febrianto Samos Yuli Andini Lubis Yulia Sari Yusnandar, Willy