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Makna Label Halal Dan Kepercayaan Religius Dalam Pengambilan Keputusan Pembelian Produk Makanan Umkm Di Kecamatan Medan Timur, Kota Medan Yuli Andini Lubis; 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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Penelitian ini bertujuan untuk memahami makna label halal dan peran kepercayaan religius dalam pengambilan keputusan pembelian produk makanan UMKM di Kecamatan Medan Timur, Kota Medan. Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara mendalam dan observasi terhadap konsumen Muslim serta pelaku UMKM makanan. Hasil penelitian menunjukkan bahwa label halal dimaknai konsumen tidak hanya sebagai penanda kepatuhan syariah, tetapi juga sebagai simbol kepercayaan, jaminan kualitas, dan sumber ketenangan batin dalam mengonsumsi produk makanan. Kepercayaan religius berperan sebagai landasan nilai yang mengarahkan sikap kehati-hatian, prioritas kehalalan, serta loyalitas konsumen terhadap produk UMKM. Temuan penelitian ini menegaskan bahwa keputusan pembelian produk makanan UMKM bersifat bernilai dan kontekstual, di mana label halal dan religiusitas saling melengkapi dalam membentuk perilaku konsumsi konsumen Muslim

Building the Brand Image: An Empirical Examination of Antecedents and Consequences Purnama, Nadia Ika; Arianty, Nel; Rialdy, Novien
Jurnal Manajemen Vol. 30 No. 1 (2026): February 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v30i1.3240

This study aims to analyze the effect of service quality on student satisfaction and its impact on the brand image of private universities in North Sumatra, with word of mouth (WOM) as a mediating variable. This study uses a quantitative approach with a survey method of active students from several private universities. The results of the analysis show that service quality has a significant effect on student satisfaction; satisfaction affects brand image; and WOM affects brand image. In addition, WOM has been shown to mediate the effect of satisfaction on brand image. This finding confirms that student satisfaction directly impacts brand image and WOM, an influential informal communication channel. This research provides theoretical contributions to the development of consumer behaviour models in the higher education sector and practical implications for higher education management to improve services and strengthen the institution's image.

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

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

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

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

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

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.

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

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

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

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

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