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Manalu, Simon Patar Rizki
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PENGARUH PENERIMAAN PAJAK DAERAH DAN PENERIMAAN RETRIBUSI DAERAH TERHADAP BELANJA DAERAH Sholeman, Muhammad; Yanti, Rizky Febri; Waruwu, Aurelia Siska Yanti; Manalu, Simon Patar Rizki; Pakpahan, Sevalina
Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 2 (2024): Vol. 13 No. 2 2024
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v13i2.9997

Abstract

The purpose of this study was to determine the effect of local tax revenue and local retribution on local expenditure. The correlational method was used in this study. Multiple linear regression analysis was used as a data analysis technique in this study. Conclusions that can be drawn from this study: 1) local tax separately affects local expenditure; 2) local retribution separately does not affect local expenditure; 3) local tax and local retribution simultaneously affect local expenditure. To increase the capacity of local expenditure through local taxes and retribution, the following should be done: 1) expand the capacity of the local economy that can be taxed; 2) develop the capacity of MSMEs to contribute to generating local retribution; 3) balance the growth of local taxes with the growth of local retribution through the development of local economic capacity in order to increase the capacity of local spending.
Penguatan daya saing pemerintahan desa untuk pembangunan berkelanjutan: Studi Kasus pendampingan di Desa Manunggal Muhajir, Ahmad; Nasution, M. Afif Herliandi; Manalu, Simon Patar Rizki; Marlina
Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Vol. 5 No. 1 (2025): Januari 2025
Publisher : LPPM Universitas Al-Azhar medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/deputi.v5i1.423

Abstract

Achieving the Sustainable Development Goals (SDGs) is a significant challenge for many villages in Indonesia, including Desa Manunggal in Labuhan Deli Subdistrict, Deli Serdang Regency. The Community Service Program (PKM) implemented by the University of Al-Azhar Medan aims to support the acceleration of SDGs achievement through assistance in managing village governance competitiveness. Desa Manunggal was chosen due to its substantial potential, although it faces challenges in optimizing these resources. The primary objective of this study is to enhance village competitiveness through improved managerial capacity and resource management based on SDG principles, involving community empowerment and strengthening village institutions.The research uses a participatory approach, involving training on village competitiveness management and direct assistance to village officials and the community. This program was carried out in three phases: preparation, training, and implementation, with collaboration between faculty members, students, and village government. The novelty of this study lies in integrating the SDGs concept into every phase of the program, prioritizing sustainable resource management through strengthening village governance and local economic empowerment, including SMEs and Village-Owned Enterprises (BUMDesa).The findings of this study show that the PKM program successfully improved the village government's capacity to manage resources and foster sustainable economic development. Active community participation in this program has had a positive impact on SDG management at the village level, improving the quality of life and strengthening transparent and participatory governance
Menelaah Determinan Organizational-Based Self-Esteem: Peran Kultur Organisasi, Need for Power, dan Kepemimpinan Partisipatif pada PNS Aceh Barat Rahmat Hidayat, Muhammad; Siregar, Muhammad Raja; Manalu, Simon Patar Rizki; Nasution, M. Afif Herliandi; Rusdi, Rusdi
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 1 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i1.11818

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kultur organisasi, need for power, dan kepemimpinan partisipatif terhadap Organizational-Based Self-Esteem (OBSE) pada Pegawai Negeri Sipil (PNS) di Kabupaten Aceh Barat. Pendekatan yang digunakan adalah kuantitatif dengan metode survei dan teknik analisis regresi berganda hierarkis. Data dikumpulkan dari 182 responden melalui kuesioner terstruktur. Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh signifikan terhadap OBSE, dengan kultur organisasi menjadi faktor yang paling dominan. Temuan ini menekankan pentingnya penciptaan lingkungan kerja yang mendukung, gaya kepemimpinan yang partisipatif, serta pemahaman terhadap dorongan motivasi individu dalam membentuk persepsi diri pegawai terhadap nilai dan keberartian mereka di dalam organisasi.
Analisis Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Dan Pertumbuhan Ekonomi Kota Medan Tahun 2013-2021 Manalu, Simon Patar Rizki; Prayogi, Oki; Lubis, Hilman; hasanah, Uswatun; Yudhira, Ahmad
JURNAL MANAJEMEN DAN BISNIS Vol 2 No 1 (2023): Edisi Mei 2023 - Agustus 2023
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v2i1.868

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah dan retribusi daerah terhadap pendapatan asli daerah dan pertumbuhan ekonomi. Jenis penelitian ini adalah penelitian asosiatif, dan teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitian ini adalah pajak daerah tidak berpengaruh secara parsial terhadap pendapatan asli daerah; retribusi daerah tidak berpengaruh secara parsial terhadap pendapatan asli daerah; pajak daerah tidak berpengaruh secara parsial terhadap pertumbuhan ekonomi; retribusi daerah tidak berpengaruh secara parsial terhadap pertumbuhan ekonomi; pajak daerah dan retribusi daerah tidak berpengaruh secara simultan terhadap pendapatan asli daerah; pajak daerah dan retribusi daerah tidak berpengaruh secara simultan terhadap pertumbuhan ekonomi. Dapat disimpulkan bahwa penelitian ini menyoroti bahwa dalam situasi yang diamati, kontribusi dari pajak daerah dan retribusi daerah terhadap kedua variabel tersebut tidak dapat dianggap sebagai faktor utama, Namun diperlukan analisis lebih lanjut untuk memahami konteks dan variabel lain yang mungkin memengaruhi hubungan antara pajak daerah, retribusi daerah, pendapatan asli daerah, dan pertumbuhan ekonomi.
Edukasi Tanggap Darurat dan Risiko Bencana Kebakaran di PT Saraswanti Anugerah Makmur Tbk Unit Pabrik Medan Pasaribu, Donald Frensus; Bukit, Andi Nova; Pakpahan, Evalina; Manalu, Simon Patar Rizki; Azim, Fauzan; Yudha, Tri Kartika; Rahmarisa , Faty
Jurnal SOLMA Vol. 14 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i2.17387

Abstract

Background: Urban environments such as Medan City, which recorded 895 fire cases from 2020 to 2023. The main causes of fires include a lack of public understanding of how to extinguish fires and a lack of availability and knowledge of the use of fire extinguishers such as APAR. The purpose of this activity is to provide comprehensive insight and understanding of fires, including fire prevention, handling, and evacuation, the importance of training and education on fire protection, especially in the workplace and residential areas, to minimize the risk of fire and the resulting losses. Method: The activity was carried out at PT. Saraswanti Anugerah Makmur Tbk with 25 participants and the methods used were education by conducting presentations, simulations and training on emergency response education and fire disaster risks. Data collection was carried out through direct observation and evaluation after the training, including an assessment of participants' understanding of the material presented in one meeting consisting of two sessions, namely the first session for 4 hours and the second session lasting 3 hours 45 minutes. Results: Increased knowledge and increased practical skills, namely the use of fire extinguishing equipment including types of fire extinguishers, procedures for using fire extinguishers, understanding of flammable and non-flammable materials and quick response in seeing fire conditions and emergencies by knowing the evacuation layout. Conclusion: The activities carried out have achieved the set targets, with a good level of achievement in increasing community preparedness against fire risks.
Co-Authors Ahmad Muhajir, Ahmad Andi Nova Bukit Donald Frensius Pasaribu EVALINA PAKPAHAN Fauzan Azim Lubis, Hilman Marlina Muhammad Raja Siregar Nasution, M. Afif Herliandi Pakpahan, Evalina prayogi, oki Rahmarisa , Faty Rahmat Hidayat, Muhammad Rusdi Rusdi Sholeman, Muhammad Tri Kartika Yudha Uswatun Hasanah Waruwu, Aurelia Siska Yanti Yanti, Rizky Febri Yudhira, Ahmad