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All Journal JKIE (Journal Knowledge Industrial Engineering) Aplikasia: Jurnal Aplikasi Ilmu-Ilmu Agama JTP - Jurnal Teknologi Pendidikan Paedagogia: Jurnal Pendidikan Jurnal Ilmiah Edunomika (JIE) Jurnal Manajemen Bisnis Eka Prasetya JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Dimensi Utama Teknik Sipil Management Science Research Journal Jurnal Ilmu dan Teknologi Peternakan Terpadu (JITPU) Outline Journal of Management and Accounting International Journal of Economics (IJEC) Journal of Applied Business and Technology Journal of Mechanical and Manufacture Agroista: Jurnal Agroteknologi Gudang Jurnal Multidisiplin Ilmu OKTAL : Jurnal Ilmu Komputer dan Sains Luxury: Landscape of Business Administration Nexus Synergy: A Business Perspective INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) PEDAMAS (Pengabdian Kepada Masyarakat) Journal of Humanities and Social Studies Accounting Studies and Tax Journal LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Marsialapari: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Smart Jurnal Pengabdian Masyarakat Rahmad Jurnal Studi Islam dan Ilmu Al-Quran Jurnal Pengabdian Cendekia Outline Journal of Economic Studies Outline Journal of Community Development
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An Effort to Increase Students' Learning Motivation Using Ice-Breaking Techniques in Class II: A Service in SD Negeri 09 Indralaya Rodiatun Niswah; Dian Andesta Bujuri; Ahmad Lamsari; Murlita; Febri Pramudya Wardani; Andi
Jurnal Pengabdian Cendekia Vol. 1 No. 1 (2025): Edisi Februari
Publisher : PT Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71417/jpc.v1i1.4

Abstract

This study aims to determine the increase in student learning motivation using ice-breaking techniques in grade II of SD Negeri 09 Indralaya. The research method used is qualitative descriptive with data collection techniques in the form of observation, interviews, and documentation. The subjects of this study are the second-grade students of SD Negeri 09 Indralaya for the 2023/2024 school year, totaling 36 students. With the implementation of ice-breaking, it is to eliminate boredom, boredom, and tension in the learning process. Based on the results of the study show that the application of ice-breaking can increase student learning motivation. So that students can easily absorb the material given by the teacher.
QUALITY OF COMMUNITY PARTICIPATION IN ELECTIONS La ode Arwan; Andi; La ode Muhammad Arham; Wa ode Suharni; Fitri; Junaid Gazalin
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 2 No. 01 (2024): FEBRUARY 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Elections are a means of realizing people's sovereignty and are also the fairest competition arena for political parties. The community has a significant contribution by voting according to their aspirations in the general election process where the community as voters determines the winner. This research uses a qualitative approach and a literature study method approach. The results of this discussion show that participation in the community is very influential on the implementation of elections and is able to raise public awareness to participate in the political process, such as using their voting rights, monitoring elections, and providing motivation for the community to work directly as a successful team in supporting potential partners who have a vision. and a mission that is in line with his views. Community participation is very important in the implementation of general elections in the process of selecting executive and legislative members, because the community has quite a large role in the general election process where the community as voters determines victory in the general election process
THE INFLUENCE OF TAX UNDERSTANDING, IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 23 OF 2018 AND TAX SOCIALIZATION ON MSME TAXPAYER COMPLIANCE AT KPP PRATAMA PANDEGLANG Machfudoh; Andi; Soerono, Ayu Noorida
Management Science Research Journal Vol. 2 No. 3 (2023): August 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i3.69

Abstract

This study aims to determine the effect of understanding taxation, implementing Government Regulation No. 23 of 2018 and understanding taxation on MSME taxpayer compliance (Micro, Small and Medium Enterprises) at the Pratama Pandeglang Tax Service Office. The population in this study are all MSME taxpayers in Pandeglang, and the sample used is 100 taxpayers. This research is quantitative. The type of data in this study is primary with data sources using questionnaires. Data analysis using Multiple Linear Regression analysis. The results of this study indicate that tax understanding and tax socialization have no effect on MSME taxpayer compliance, while the implementation of Government Regulation No. 23 of 2018 has a positive effect on MSME taxpayer compliance
THE INFLUENCE OF GOVERNMENT REGULATION NUMBER 23 OF 2018, TAX KNOWLEDGE AND USE OF ANNUAL E-SPT ON INDIVIDUAL MICRO SMALL AND MEDIUM ENTERPRISES (MSME) TAXPAYER COMPLIANCE IN 2018-2020 AT KPP PRATAMA TIGARAKSA Niasari, Elva; Andi; Mukhtar
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.83

Abstract

This study aims to determine the effect of government regulation number 23 of 2018, tax knowledge and annual E-SPT utilization on MSME taxpayer compliance at the Tigaraksa Primary Tax Service Office. The population in this study all individual MSME taxpayers at the Tigaraksa Pratama Tax Service Office, and the sample used was 100 taxpayers. Thisresearch is quantitative. The type of data in this study is primary with data sources using questionnaires, data analysis methods used is multiple linear regression. The results of this study indicate that government regulation number 23 of 2018 and taxknowledge have no effect on MSME taxpayer compliance, while the use of the annual E-SPT has an effect on MSME taxpayercompliance
THE EFFECT OF E-FILLING IMPLEMENTATION, TAX KNOWLEDGE AND THE ROLE OF ACCOUNT REPRESENTATIVES ON INDIVIDUAL TAXPAYER COMPLIANCE AT THE CILEGON PRATAMA TAX OFFICE SERVICE (KPP PRATAMA CILEGON) Dharma Putri, Asti Lintang; Ginanjar, Seandy; Andi
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.87

Abstract

This study aims to examine the effect of the application of e-filling, tax knowledge, and the role of account representative on tax compliance in the Pratama Tax Office (KPP) Cilegon. This research uses quantitative methods with survey research forms. This study uses data in the form of primary data obtained from the distribution of questionnaires. The sample used is an individual taxpayer who uses e-filling registered at the Pratama Tax Office (KPP) Cilegon. The sampling technique used was purposive sampling. Of the 120 questionnaires distributed, the number of questionnaires that can be processed are 100 questionnaires. The analytical method used is multiple linear regression analysis. The data in this study were processed using Statistical Package For Social Science (SPSS.20). The results of this study reveal that all independent variables in this study are the application of e-filling, knowledge of taxation, and the role of account representatives influencing taxpayer compliance.
THE EFFECT OF TAX EDUCATION, ACCOUNT REPRESENTATIVE (AR) SUPERVISION, OFFICE AUDITS AND TAX ADMINISTRATION SANCTIONS IN THE FORM OF INTEREST ON INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA CILEGON FOR THE PERIOD 2017-2021 Andi; Ginanjar, Seandy; Rosita, Ita
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

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Abstract

This research is descriptive research which aims to describe a phenomenon or problem that is occurring and developing at this time without the intention of researching it in more depth. This research intends to describe a phenomenon regarding the factors that influence consumer opinions when considering purchasing products through online businesses, such as the influence of price, creation and product reputation. This research intends to describe a phenomenon regarding the factors that influence consumer decisions in purchasing products through online markets, such as the influence of price, creation and product reputation. Based on the results of the analysis, it shows that price has a significant impact on consumer decisions. Higher or lower prices can influence consumers' perceptions of a product's value and ultimately influence their purchasing decisions. Promotions also have a strong influence on consumer decisions. Discounts, coupons and other promotions can encourage consumers to purchase certain products or services. The analysis results also show that there is a complex interaction between price and promotion. Promotions can reduce consumer sensitivity to price, so that higher prices may be more acceptable if accompanied by attractive promotions.
How Business Intelligence, Intellectual Capital, and Company Performance Increase Company Value? Leverage as Moderation Renaldo, Nicholas; Suyono; Andi; Putri, Novita Yulia; Cecilia
Journal of Applied Business and Technology Vol. 4 No. 1 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i1.123

Abstract

This study aims to analyze the role of leverage which moderates the effect of business intelligence, intellectual capital, and financial performance on firm value and is controlled by the variable firm size and sales growth in manufacturing industry companies on the IDX in 2013-2021. This study uses secondary data and panel data, a sample of 420 manufacturing industry companies in 2013-2021. The results of the first model study before moderation show that the independent variables of business intelligence, intellectual capital and company performance have a positive effect on firm value. However, for the leverage variable it has a negative effect on firm value, which shows that the higher the debt owned, the lower the company's value. The application of business intelligence can be done through the improvement of a good integrated system. Companies should optimize their intellectual capital. The use of debt to finance a company can increase the value of the company, this increase should be considered before making a decision by considering the risks that will arise and the cash flows that will be received.
Economic Empowerment of Low-Income Households through Financial Literacy and Entrepreneurial Education in Tebing Tinggi, Parapat, and Medan Andi; Muammar Rinaldi
Outline Journal of Community Development Vol. 2 No. 2: November 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/mw9bnc52

Abstract

The problem of poverty is an issue that continues to be a major concern in Indonesia, including in North Sumatra Province. This research aims to identify the socio-economic characteristics of poor households in North Sumatra Province in 2024, taking into account factors such as income, home ownership, age, number of family members, education, and access to financial institutions. The research method used is qualitative with a descriptive approach, involving analysis of primary data in the form of interviews and secondary data from related literature. The results of the analysis show that the majority of households in the area face serious economic challenges, with low incomes and large family members. The solution to overcome this problem is through collaboration between government, the private sector, and non-government organizations, with a focus on increasing access to education services, health, social assistance programs, skills training, and job creation. It is hoped that this joint effort can reduce the level of poverty in North Sumatra Province, providing opportunities for a more decent and sustainable life for the community.
Life Skills Development Program for Orphans in Medan Andi; Siregar, Izuddinsyah; Sitepu, Muhammad Rizal; Rinaldi, Muammar; Fahrizi, Haikal Al
Outline Journal of Community Development Vol. 3 No. 2: November 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/v32men32

Abstract

The Life Skills Development Program for Orphans in Medan was implemented as an effort to increase the capacity, independence, and future preparedness of children who are in vulnerable situations due to a lack of nuclear family support. This activity focuses on providing soft skills and hard skills training through a Participatory Action Program (PAP) approach that actively involves participants in the learning process. Soft skills training includes self-management, effective communication, teamwork, and critical thinking skills, while hard skills training emphasizes digital literacy, creative skills, and basic entrepreneurship. Evaluation of the activity was carried out through pre- and post-tests, behavioral observations, mini-project assessments, and participant satisfaction questionnaires. The results of the activity showed a significant increase in participants' knowledge, self-confidence, communication skills, creativity, and technical skills. The program also produced training modules that can be used continuously by orphanages. Thus, this program has proven effective in helping orphans develop relevant life skills that can be applied in everyday life and serve as an important foundation for future economic and social independence
Literacy and Reading Interest Improvement Movement at the Medan Orphanage Zalukhu, Febius; Manullang, Randeska; Meutia, Zahara; Saragih, Lenti Susanna; Andi; Irma Herliza Rizki
Outline Journal of Community Development Vol. 3 No. 2: November 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/az9mfw75

Abstract

Children's reading and literacy interests are important foundations for developing knowledge, skills, and character. Orphans, as a vulnerable group, often face limited access to reading materials and literacy facilities, thus requiring special attention to improve their reading skills and learning interests. This research and community service activity aims to develop an effective literacy movement in orphanages in Medan through book lending programs, interactive reading lessons, group discussions, and literacy-based creative activities. The method used is a participatory action approach, including identifying needs, developing literacy modules, implementing shared reading activities, mentoring, and evaluating reading interests. The implementation results show a significant increase in children's reading frequency, reading comprehension, discussion skills, and learning motivation. This program has a positive impact on learning independence, character development, and awareness of the importance of literacy for orphans. These findings confirm that a literacy movement based on active participation can be a model for sustainable non-formal education empowerment for vulnerable groups.
Co-Authors A Syafir Rahman Ahmad Lamsari Ahmad Muchlis Amries Rusli Tanjung Ani Heryani Anton Bahiroh, Eloh Bambang Sutejo, Bambang Basri, Halima Cecilia Chandra, Randy Brilliant Christina, Cindy Clara Desvian Bandarsyah Dharma Putri, Asti Lintang Dharmawan, Randy Karuna Dian Andesta Bujuri Eddy, Pujiono Eko Hary Pudjiwati Eloh Bahiroh Estu, Ahmad Zulkarnain Eulis Yulianti Faridah Fahrizi, Haikal Al Fajar Pasaribu Fatika Andaristi Febri Pramudya Wardani Fernando, Edison Fitri Gaol, Selamat Lumban Ginanjar, Seandy Grace Sriati Mengga HENDRA GUNAWAN B11211055 Henny Purnawa Dewi Hermansyah Hilda Nanda Priyatna Irma Herliza Rizki Isak Pasulu Ismail Izuddinsyah Siregar Jani Rahardjo Jeferson, Boling Jufrianto JUMARDI JUNAID GAZALIN Kamaruddin Kariyani, Rina Komardi, Dadi Kosasih, Denny Kudri, Wan Muhamad La ode Arwan La Ode Muhammad Arham Leo Kendrew Lian Ayu Kembarani Machfudoh Magfiratul Awalia Maulana Muhamad Sulaiman Maya Sidi Michael Anthony, Michael Muammar Rinaldi Muh. Adiwena Muhammad Aldo Muhammad Fauzan Azhmy MUHAMMAD YUSUF Mukhtar Muliyati Mulyani, Ana Susi Murlita Muthmainnah Mursidin Nadlifah, Hindun Khairotun Najla Indira Faradiva Nakata, Eko Niasari, Elva Nicholas Renaldo Nidia Rismania Dewi Nur Indah Mansyur Nurjannah Nurul Chairiyah Ongsa Ong, Rezeki Paramawardhani, Herninanjati Purba, Jansaris Othniel Purnama, Intan Puteri, Cinderella Putri, Novita Yulia Rahman, H Abd Rahmat Jaya Randeska Manullang Reinaldo, Gregorio Rezeki Rodiatun Niswah Romaito Sasmita Siregar Roseline Rosita, Ita Sahlan Santosa, Aa Saragih, Lenti Susanna Sawaluddin Siregar Sitepu, Muhammad Rizal Siti Zahara Soerono, Ayu Noorida Sri Ndaru Arthawati Sulfiani Sulfiani SUSI RAHMAWATI SUYONO Syahputra, Hidayat Syamsir Syarifuddin Tandjung, Jonathan Thamrin Titik Ismandari Tri Nugraha Budi Santosa Wa Ode Suharni Wijaya, Evelyn Wilson, Vanness Yohana Theresia Maria Astuti Zahara Meutia Zalukhu, Febius Zeanette Tiarma Lisbet