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ESTABLISHING A TEACHING PRACTICE PROCESS THROUGH TRAIN THE TRAINER PROGRAM IN THE SINABUNG VOLCANO™s EXCLUSION ZONE: A QUALITATIVE CASE STUDY IN MARDINGDING VILLAGE AT THE DISTRICT OF KARO Sibarani, Choms Gary Ganda Tua; Zainal, Andri; Herliani, Rini
Journal of Community Research and Service Vol. 2 No. 2: July 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v2i2.13158

Abstract

AbstractThis paper discusses the outcomes resulted from efforts in optimizing the implementation of a teaching practice process in a current/post-disaster area. The purpose of this study is to implement the Train-the-Trainer program for local youth as educational agents to pupils in Mardingding Village and in other villages around those affected by the disaster so that the learning spirit of students is maintained. Based on the data analysis using the rapid mapping method with the Rapid Spiral Boehm model, it can be concluded that the implementation and existence of the Train the Trainer program has a positive influence on students' interest in learning activities that are not only focused on activities within the school but also outside the school. The relatively good achievement of learning outcomes after the implementation of the train the trainer program underscores interesting findings in which regions experiencing disasters can still meet learning outcomes with all the inherent limitations of the condition of the affected area. This applied research has limitations, namely focusing on qualitative data analysis so that the interpretation of the findings obtained also has relatively specific implications for the coverage of the Mardingding Village area in the Tiganderket District in Karo District.Keywords: Train the Trainer Program, Teaching Practice Process, Disaster Area, Mardingding Village, Rapid Spiral Boehm.
WASTED OF YOUNG COCONUT SHELL AND SKINS AS AN ALTERNATIVE POLYBAG AND CHARCOAL BRICKET Sibarani, Choms Gary Ganda Tua
Journal of Community Research and Service Vol. 6 No. 1: January 2022
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v6i1.31058

Abstract

The community service activities carried out by the team on this occasion aim to provide several alternative side incomes for young coconut entrepreneurs. Some of the problems partners face in this regard are specifically in: a). Waste of young coconut shells and young coconut shells that are just thrown away and piled up beside/behind the young coconut business; b) the bookkeeping system is still traditional; there are even partners who did not record the books beforehand. Specific targets or solutions expected in this community service area). Partners can process young coconut waste into a new source of income, namely by making used coconut shells into natural and environmentally friendly pots/polybags by planting aglaonema flowers, and b). The scraps of peel and fragments of young coconut shell waste can be used as a fuel substitute for charcoal or briquettes. The service team handed over TTG in the form of closed burning barrels from used barrels for optimal combustion and simple financial training to determine the income from selling young coconuts to partners. Method of Implementation This service is carried out by carrying out the initial approach method, training, and mentoring on how to manufacture the finished product so that the alternative side income can be achieved maximally. The outputs produced in this activity are as follows: a) print and online mass media publications; (b) activity videos uploaded on youtube, and (c) articles in national journals with ISSN online and in print (d) trademarks (billboards/banners) creative designs, social media and also business location points on google maps.
IMPLEMENTASI MODEL PROBLEM BASED LEARNING DAN THINK PAIR SHARE UNTUK MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR DI SMKN 1 BINJAI Ramadania, Wulan; Sibarani, Choms Gary Ganda Tua
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.32162

Abstract

IMPLEMENTASI PENERAPAN MODEL PEMBELAJARAN PROBLEM BASED LEARNING (PBL) DENGAN METODE INKUIRI TERBIMBING UNTUK MENINGKATKAN KEAKTIFAN DAN HASIL BELAJAR AKUNTANSI Hutabarat, Citra Yohana; Sibarani, Choms Gary Ganda Tua; Zainal, Andri
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.37870

Abstract

Tujuan penelitian ini adalah meningkatkan keaktifan dan hasil belajar 33 siswa di kelas XI AKL 3 SMKN 1 Pematangsiantar dengan penerapan model pembelajaran berbasis masalah dengan metode inkuiri terbimbing. Jenis penelitian ini adalah penelitian tindakan kelas dalam dua siklus. Teknik pengumpulan data penelitian ini adalah lembar pengamatan keaktifan dan tes hasil belajar. Data yang dikumpulkan dianalisis secara kuantitatif dan kualitatif. Melalui lembar observasi keaktifan, membuktikan di siklus I, 14 siswa (42,4%) berada dalam kategori aktif dan sangat aktif. Pada siklus II, siswa dalam kategori sangat aktif dan aktif meningkat menjadi 30 siswa (90,9%), dan telah mencapai indikator keberhasilan ?75%. Melalui analisis data tes hasil belajar, skor rata-rata pre-test yaitu 56,42 dimana 8 siswa tuntas (24,24%). Skor rata-rata post-test siklus I yaitu 70,39, dimana 15 siswa tuntas (45,45%) meningkat di post-test siklus II dengan rata-rata 86,64 dimana 33 siswa tuntas (100%), dan telah mencapai indikator keberhasilan ?80%. Berdasarkan hasil analisis, disimpulkan bahwa keaktifan dan hasil belajar siswa dapat meningkat melalui penerapan model pembelajaran berbasis masalah dengan metode inkuiri terbimbing.
Penerapan Model STAD Berbantuan LKPD untuk Meningkatkan Aktivitas dan Hasil Belajar Siswa Ayu, Putri; Sibarani, Choms Gary Ganda Tua; Zainal, Andri; Thohiri, Roza
Jurnal Kajian Ilmu Pendidikan (JKIP) Vol. 6 No. 2 (2025): Jurnal Kajian Ilmu Pendidikan (JKIP)
Publisher : Lembaga Riset dan Inovasi Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jkip.v6i2.1436

Abstract

Penelitian ini bertujuan untuk meningkatkan aktivitas dan hasil belajar siswa kelas XI AKL SMK Dwitunggal 1 yang berjumlah 33 orang siswa dengan menggunakan model STAD berbantuan LKPD. Teknik pengumpulan data dalam penelitian ini menggunakan observasi aktivitas belajar dan tes hasil belajar, yang dianalisis menggunakan metode kuantitatif dan kualitatif. Hasil observasi menunjukkan peningkatan aktivitas belajar siswa dari 39,40% meningkat menjadi 87,88%. Capaian tersebut menggambarkan bahwa aktivitas belajar siswa menjadi lebih baik pasca‐tindakan dibandingkan dengan pra-tindakan. Selain itu pada hasil belajar siswa pada ranah kognitif mengalami peningkatan yang signifikan hingga mencapai ketuntasan 100%. Kemudian capaian hasil belajar pada ranah afektif (87,88%) dan psikomotorik (84,85%) juga menunjukkan peningkatan yang positif dan telah memenuhi batas ketuntasan secara klasikal. Dengan demikian, dapat disimpulkan bahwa penerapan model STAD berbantuan LKPD efektif dalam meningkatkan aktivitas dan hasil belajar siswa kelas XI AKL SMK Dwitunggal 1.
Pemberdayaan Kelompok Tani Melalui Penerapan Teknologi Mesin Pengupas Kulit Kopi untuk Meningkatkan Efisiensi Produksi di Desa Boangmanalu Kabupaten Pakpak Bharat Ulgari, Siti; Siahaan, Sabda Dian Nurani; Silaban, Saronom; Boangmanalu, Eka Putra Dairi; Sibarani, Choms Gary Ganda Tua; Lukman, Mena Fadilia; Atika, Liana
Jurnal Pengabdian UNDIKMA Vol. 6 No. 4 (2025): November
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v6i4.17647

Abstract

This community partnership program (PKM) aims to improve production efficiency, work capacity, and farmers’ skills in coffee bean processing through the application of appropriate technology within the Mborgang Farmer Group in Boangmanalu Village, Pakpak Bharat Regency. The implementation methods consisted of socialization, training, technology application, and continuous mentoring. The evaluation instruments included field observation sheets and interviews, which were analyzed descriptively using both qualitative and quantitative approaches. The results of the program showed a significant increase in time efficiency and production capacity, from approximately 12 kg per hour to 100 kg per hour. In addition, farmers demonstrated improved understanding and skills in operating the machines, which had a positive impact on work effectiveness and time efficiency.
Peningkatan Produktivitas dan Pemasaran Digital UMKM Getah Gambir di Desa Salak II Kabupaten Pakpak Bharat Sibarani, Choms Gary Ganda Tua; Silaban, Saronom; Ulgari, Siti; Siahaan, Sabda Dian Nurani; Ruslan, Dede; Boangmanalu, Eka Putra Dairi; Lukman, Mena Fadilia
Jurnal Pengabdian UNDIKMA Vol. 6 No. 4 (2025): November
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v6i4.17624

Abstract

This community service program aims to optimize gambier production through the application of an Appropriate Technology (TTG) pressing machine, facilitate the design of modern packaging, and strengthen digital marketing strategies and basic financial management for the “Merandal Majuna” business group in Salak II Village, Pakpak Bharat Regency. The method employed was a participatory approach through integrated intervention. The evaluation instruments included observation sheets, interviews, and documentation, which were analyzed using comparative descriptive techniques. The results of this program show a significant increase in productivity, as the Appropriate Technology (TTG) machine was able to process more than 30 kg of gambier leaves per cycle, far exceeding manual methods. In addition, the market reach expanded from the local level to wider markets through the use of digital platforms such as Instagram, Shopee, and Facebook Marketplace. The partners also developed basic skills in systematic financial record-keeping.
Audit Kepatuhan Perpajakan pada PT Purbalaksana Jaya Mandiri: Analisis Penyampaian SPT Tidak Benar, Pengendalian Internal, dan Implikasinya terhadap Transparansi Pelaporan Pajak Aruan, Putri A; Br Ginting, Jesika Trimanda; Sembiring, Dea Natalia; Pratiwi, Yolanda; Sibarani, Choms Gary Ganda Tua
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan menganalisis hasil audit kepatuhan perpajakan pada PT Purbalaksana Jaya Mandiri, perusahaan distribusi sembako yang terbukti menyampaikan Surat Pemberitahuan (SPT) tidak benar dan tidak lengkap, menimbulkan kerugian negara signifikan. Audit dilakukan untuk menilai kepatuhan perusahaan terhadap peraturan perpajakan, efektivitas pengendalian internal, serta implikasi pelanggaran terhadap transparansi pelaporan pajak dan penerimaan negara. Data diperoleh melalui dokumen SPT, e-Faktur, bukti setor pajak, laporan keuangan internal, dan putusan pengadilan berkekuatan hukum tetap. Hasil audit menunjukkan manipulasi transaksi, tidak melakukan pemungutan PPN, pelaporan omzet tidak lengkap, dan penggunaan faktur tidak sah, menyebabkan kerugian negara Rp46,78 miliar dan pidana denda Rp93,56 miliar. Kelemahan pengendalian internal, terutama verifikasi transaksi dan rekonsiliasi laporan, memungkinkan manipulasi pelaporan pajak. Publikasi kasus oleh DJP dan Kejaksaan Tinggi DIY memberikan efek jera dan meningkatkan kesadaran kepatuhan pajak. Penelitian ini merekomendasikan penguatan pengendalian internal, prosedur validasi data yang ketat, dan strategi komunikasi publik sebagai langkah preventif terhadap pelanggaran serupa.
Audit Manajemen Sumber Daya Manusia Studi Kasus: PT. Yihong Novatex Indonesia Simanjuntak, Hana Elisabet; Purba, Hasna Cecilia; Panjaitan, Ribka Joy Nejevrina; Simatupang, Erik Martua; Sibarani, Choms Gary Ganda Tua
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Audit manajemen sumber daya manusia (SDM) merupakan alat evaluasi strategis untuk menilai efektivitas, efisiensi, dan kepatuhan fungsi-fungsi pengelolaan tenaga kerja dalam organisasi. Penelitian ini bertujuan mengevaluasi pelaksanaan fungsi SDM di PT. Yihong Novatex Indonesia, khususnya pada aspek kesejahteraan karyawan, prosedur pemutusan hubungan kerja (PHK), dan proses rekrutmen ulang pasca-PHK. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus yang berfokus pada peristiwa PHK massal terhadap 1.126 karyawan yang dianalisis melalui tahapan audit pendahuluan, audit program (ICQ), dan audit lanjutan. Hasil penelitian menunjukkan bahwa pengelolaan SDM di perusahaan masih menghadapi kelemahan struktural yang signifikan. Permasalahan utama terletak pada tidak terpenuhinya hak-hak normatif pekerja, seperti keterlambatan pembayaran upah, tidak diterbitkannya slip gaji, dan tidak diserahkannya salinan perjanjian kerja. Selain itu, pelaksanaan PHK dilakukan tanpa prosedur hukum yang tepat, menunjukkan lemahnya sistem pengawasan internal dan minimnya komunikasi antara manajemen dan karyawan. Proses rekrutmen ulang pasca-PHK memang telah dilakukan sebagai langkah pemulihan hubungan industrial, namun belum sepenuhnya transparan dan terdokumentasi dengan baik. Hal ini menegaskan bahwa perusahaan perlu memberikan perhatian khusus pada penguatan sistem pengendalian internal, peningkatan kepatuhan terhadap regulasi ketenagakerjaan, serta pembangunan mekanisme komunikasi yang partisipatif dan berkelanjutan. Audit manajemen SDM terbukti menjadi instrumen penting dalam mendorong reformasi kebijakan, penguatan tata kelola perusahaan, serta terciptanya hubungan industrial yang adil, harmonis, dan berkelanjutan.
VALIDITAS MEDIA PEMBELAJARAN E-MODUL ACCURATE PADA MATA PELAJARAN KOMPUTER AKUNTANSI Purba, Restina; Sibarani, Choms Gary Ganda Tua; Br.Sitanggang, Cindy Milasari; Simalango, Meylin
Jurnal Muara Pendidikan Vol. 10 No. 2 (2025): Jurnal Muara Pendidikan, Vol 10 Issue 2, Desember 2025
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v10i2.3519

Abstract

This study focuses on the development of an interactive E-Module based on the Accurate application as a learning medium for Accounting Computer subjects in vocational high schools. The research was motivated by the need of eleventh-grade Accounting students at SMKN 7 Medan for practical and efficient self-learning resources to better understand the preparation of digital financial statements using Accurate 5, considering the limitations of conventional learning media available at the school. The research employed the Research and Development (R&D) method by adopting the ADDIE model, which consists of analysis, design, development, implementation, and evaluation stages. The final product, an E-Module, is equipped with various interactive features such as material presentations with illustrations, instructional videos, real case examples, and practice exercises. The validation results indicated a very high level of feasibility, with a score of 90% from media experts and 92% from material experts, thus categorized as highly valid. The findings highlight that the Accurate E-Module is feasible to be used as an independent learning medium aligned with the student-centered learning approach in the Merdeka Curriculum. Therefore, this product offers an innovative solution for both teachers and students in addressing the challenges of accounting learning in the digital era.