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Novien Rialdy
Universitas Muhammadiyah Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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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.
Implementasi Sistem Manajemen Halal sebagai Investasi Spriritual dalam Perspektif Pelaku Bisnis Audia Zein; Novien Rialdy
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 1 (2026): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i1.2444

Abstract

The Halal Management Sistem (HMS) has often been positioned as an administrative compliance tool that focuses on regulatory and certification requirements. This approach has the potential to simplify the meaning of halal by overlooking the inherent values, especially in the context of Muslim businesses. This study aims to interpret the understanding of the Halal Management Sistem not only as an administrative compliance mechanism, but also as an expression of worship and spiritual commitment in business practices. This study uses a qualitative approach through a literature review of scientific articles, books, and relevant publications discussing halal management, Islamic business ethics, and the perspectives of business actors. The results of the study show that the HMS is understood by business actors as a manifestation of religious obedience integrated into economic activities, where the application of halal principles is seen as part of devotion to God and a form of moral responsibility in running a business. In this understanding, administrative compliance is positioned as an implication of spiritual awareness, not as the main objective of the sistem's implementation. The research findings also indicate that the spiritual meaning of SMH encourages consistency in halal practices and strengthens long-term business orientation. Conceptually, this study has implications for the development of halal management studies by placing the spiritual dimension as the main foundation in the implementation of the Halal Management Sistem, particularly in supporting sustainable and ethical business practices.
Co-Authors Afriyani, Merry Aginta, Gadis Ahmadi, Adinda Khairunisa Amanda, Adila Tri Ami Kumala Sari Anggita Sari Rangkuti ARDIANSYAH ARDIANSYAH 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 Nanda Sri Dewani Nasution, Siti Zahra Amelia Putri Nayla Syahrani Kurniawan Nel Arianty 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 Salwa Ashillah Wibowo 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 Winanda, Yola Yani Suryani Yani Suryani Yudi Febrianto Samos Yuli Andini Lubis Yulia Sari Yusnandar, Willy