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Socialization of The Importance of Knowing The Benefits of Investments and Financial Securities in Budisatriya Medan Vocational School Amin Hou; Ester Hervina Sihombing; Sabaruddin Chaniago; Ahmad Rivai; Nasib; Martin; Ratih Amelia; Manda Dwipayani Bhastary; Widy Hastuty HS; Ahmad Fadli
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3158

Abstract

There are various types of investment to choose from. Starting from real investments in physical form such as land, houses and gold as well as non-real investments in the financial sector. An example of non-real investment is investment in the financial sector such as in the capital market. Many students still don't understand the benefits of investing For this reason, education in the form of training given to students about the benefits of financial investment and the capital market will certainly be a door to change in character for students to be braver in making various investment choices in the future. The solution offered for community service carried out at SMK S Budisatrya Medan is in the form of presenting material about the benefits of investment and various ways of making financial investments in the current money market or capital market.
The Influence of Taxpayer Knowledge, Motor Vehicle Tax Sanctions, and the Samsat Drive Thru System On Motor Vehicle Taxpayer Compliance (Case study of Motor Vehicle Taxpayer at Samsat Drive Thru Medan) Berupilihen br Ginting; Adi Harianto; Mhd. Restu Razaq; Sabaruddin Chaniago; Amin Hou
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

This study supposed to determine the effect of taxpayer knowledge, motor vehicle tax sanctions, and the Samsat Drive Thru system on compliance of motor vehicle taxpayers (case study of motor vehicle taxpayer at Samsat Drive Thru Medan). The type of research that will be used in this research is descriptive and associative methods, because there are variables that will be examined for their relationship and the aim is to present a structured, factual, and accurate description of the facts in the relationship between the variables studied. The population of this study is motor vehicle taxpayers who make PKB payments in 2023 and researchers limit the population to 150 taxpayers and the sampling technique used is accidental sampling of 150 taxpayers. The data analysis technique used is the Validity and reliability test to see the influence between variables using the Hypothesis test (Test and Test f) and the determination test using SPSS. The results showed that Taxpayer Knowledge has a positive and significant effect on Taxpayer Compliance at the Medan samsat office. PKB sanctions have a positive and significant effect on taxpayer compliance at the Medan samsat office. The Samsat Drive Thru system has a positive and significant effect on taxpayer compliance at the Medan samsat office. Determination Test Taxpayer Knowledge, motor vehicle tax sanctions Sanctions, Samsat Drive Thru system while the remaining 28.9% is influenced by other variables not examined in this study such as service quality, motor vehicle tax sanctions fees and other variables. To Dispenda as a government agency in charge of Motor Vehicle Tax payments should increase innovation in Motorized Tax payments as effectively and efficiently as possible so that taxpayer compliance will increase.
Dampak Literasi Keuangan dan Financial Technology Terhadap Kinerja Keuangan UKM Asriyana Kaseng; Iventura Fitra Uli Tamba; Amin Hou; Susan G.V. Nainggolan; Debora Tambunan
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11300

Abstract

Penelitian ini bertujuan untuk melakukan analisis dan menguji pengaruh dari literasi keuangan, dan financial technology terhadap peningkatan kinerja UKM. Metoden penelitian yang dilakukan yaitu dengan menggunakan metode kuantitatif dengan melakukan pembagian angket kuesioner kepada para responden. Responden pada penelitian ini berjumlah 98 UKM pada  berbagai sektor. Berdasarkan hasil penelitian dan analisis data dengan bantuan program SPSS, maka diperoleh hasil bahwa literasi keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan UKM. Dengan persamaan regresi pada variabel Literasi Keuangan (X1) pada penelitian ini sebesar 0,789 dan pengaruhnya secara positif.  Financial technology berpengaruh positif dan signifikan terhadap kinerja keuangan UKM. Dengan persamaan regresi sebesar 0,789, dan pengaruhnya secara postif. Nilai adjusted R Square yaitu sebesar 0,292 atau 29,2, %, ini membuktikan bahwa Variabel Literasi Keuangan (X1), dan Variabel Financial Technology memiliki pengaruh terhadap Variabel Kinerja Keuangan UKM (Y) dan sisanya 70,8% dipengaruhi oleh variabel lain yang tidak di teliti pada penelitian ini.
Pengaruh Digital Marketing dan Penanganan Keluhan terhadap Loyalitas Pelanggan Coffe Shop di Kota Medan Ester Hervina Sihombing; Nasib; Adi Harianto; Mhd Restu Razaq; Amin Hou
Arus Jurnal Sosial dan Humaniora Vol 4 No 2: Agustus (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i2.540

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemasaran digital dan penanganan keluhan terhadap loyalitas pelanggan di kedai kopi di Kota Medan. Pendekatan yang digunakan adalah kuantitatif dengan menggunakan kuesioner sebagai instrumen pengumpulan data primer. Sebanyak 300 responden pengunjung kedai kopi di Kota Medan dipilih secara acak sebagai sampel penelitian. Data dianalisis menggunakan metode regresi berganda. Hasil penelitian menunjukkan bahwa pemasaran digital memiliki pengaruh yang signifikan terhadap loyalitas pelanggan di kedai kopi. Selain itu, penelitian ini menemukan bahwa penanganan keluhan pelanggan yang efektif juga meningkatkan loyalitas pelanggan di kedai kopi. Namun, penelitian ini menemukan bahwa penanganan keluhan hanya memiliki pengaruh yang moderat terhadap loyalitas pelanggan jika dibandingkan dengan pemasaran digital. Implikasi dari penelitian ini adalah bahwa strategi pemasaran digital yang efektif dapat menjadi kunci untuk meningkatkan loyalitas pelanggan di kedai kopi. Selain itu, penerapan sistem yang baik untuk menangani keluhan pelanggan sangat penting untuk mempertahankan loyalitas pelanggan. Pengelola kedai kopi di Kota Medan dapat menggunakan temuan ini untuk mengembangkan strategi pemasaran digital yang lebih efektif dan meningkatkan pengalaman pelanggan dalam menangani keluhan mereka. Penelitian lebih lanjut disarankan untuk mempertimbangkan variabel lain yang dapat memengaruhi loyalitas pelanggan, seperti kualitas dan harga produk.
The Influence of Company Age, Profitability, and Leverage on Tax Avoidance in Pharmaceutical Sector Companies Listed on The Indonesian Stock Exchange (BEI) Amin Hou; Ahmad Fadli; Deborah tambunan; Muhammad Restu Razaq; Rina Asriani Levianti
International Journal of Economics, Business and Innovation Research Vol. 2 No. 06 (2023): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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

Abstract

This research was conducted to analyze factors that can influence tax avoidance in a company. The dependent variable used in this research is tax avoidance and the dependent variables are company age, profitability, and leverage. The population selected in this research is all companies in the pharmaceutical sector and listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The research method used was purposive sampling with several predetermined criteria. The type of data uses secondary data from companies that have provided financial information or gone public. Data analysis uses SPSS software by carrying out multiple regression analysis tests. The results of this research prove that the profitability and leverage variables influence corporate tax avoidance, while company age does not influence a company's tax avoidance.
The Effect of Brand Image, Packaging, Location, and Service Quality on Customer Satisfaction in Raihan Bakery and Cake Shop Products Hou, Amin
Journal Of Accounting Management Business And International Research Vol 2, No 2 (2023): October 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i2.678

Abstract

The research aims to determine the effect of brand, packaging, location, and service quality on customer satisfaction in bakery and cake shop products. This type of research is quantitative research, the population in this study is a sample of 100 people. Data analysis techniques in this study used multiple regression data analysis and hypothesis testing. The results of this study are Brand Image, packaging has a positive and significant effect on customer satisfaction in Raihan bakery cake and Shop, location has a positive and significant effect on customer satisfaction in Raihan bakery cake and Shop, service quality has a positive and significant effect on customer satisfaction in Raihan bakery cake and shop, and packaging, location and service quality have a positive and significant effect on customer satisfaction in Raihan bakery cake and shop
PENGARUH KOMPENSASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. UNIVISTA UTAMA Gea, Stevan Rejekima; Aziz, Abdul; Hou, Amin; Nasution, Sri Wanti; Simatupang, Jumeida; Pakpahan, Dewi Rafiah
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 1 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i1.2322

Abstract

Penelitian bertujuan untuk menjawab pertanyaan tentang pengaruh kompensasi, dan disiplin kerja terhadap kinerja karyawan pada PT. Univista Utama. Metodologi penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan Teknik pengambilan sampel menggunakan Quote Sampling dengan jumlah 79 responden. Teknik pengumpulan data menggunakan kuesioner yang diolah menggunakan SPSS versi 25. Analisis data menggunakan regresi linier berganda. Berdasarkan hasil penelitian secara parsial bahwa variabel kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan dengan hasil t hitung > t tabel (5.828 > 1,665), dan disiplin kerja tidak berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. Univista Utama dengan hasil t hitung < t tabel (-1.525 < 1,665). Dan secara simultan menunjukan bahwa variabel kompensasi, dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dengan hasil f hitung > f tabel (152,293 > 2,73).Kata Kunci : Kompensasi, Disiplin Kerja, Kinerja Karyawan
Analysis of Factors Affecting the Stock Price of the Company PT Indofood Tbk for the period 2012 - 2023 , Nirmalasari; Hou, Amin
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.393

Abstract

This study aims to determine the factors that affect the share price of the company PT Indofood Tbk for the period 2012 - 2023. This study uses a type of quantitative research is a research method in which it uses a lot of numbers. The population in this study is the financial statements of PT Indofood Sukses Makmur Tbk in 2012 - 2022 which are listed on the Indonesia Stock Exchange (IDX) which have been published. The samples in this study are ROE, ROA, NPM, DAR and the company's stock price. Data analysis was performed using multiple regression analysis. Classical assumption test and hypothesis testing. Data analysis was tested using SPS Version 25 software. The results of this study are as follows: 1) Return On Asset (ROA) which has a significant positive effect on stock prices, 2) Return On Equity (ROE) which has a significant positive effect on stock prices, 3) net profit margin (NPM) which has a significant positive effect on stock prices, 4) debt to asset ratio (DAR) has no significant positive effect on stock prices and simultaneously ROA, ROE, NPM and DAR variables have a positive and significant effect on stock prices at PT. Indofood Sukses Makmur Tbk.
The Effect of Public Sector Accounting Implementation to Prevent Fraud in the Public Sector in the Digital Era at PT. PLN UP3 Binjai Ginting, Berupilihen Br; Hou, Amin; Pakpahan, Dewi Rafiah; Chaniago, Sabarudddin; Amanda, Diska
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.418

Abstract

This study supposed to determine the effect of the application of public sector accounting to prevent fraud in the public sector in the digital era at Pt. Pln Up3 Binjai The method used by the author in this research is This research uses qualitative descriptive research methods. This qualitative descriptive research is to determine the role of public sector accounting to prevent fraud in the public sector in the digital era at PT. PLN Up3 Binjai. This descriptive study aims to provide researchers with a history or to describe aspects relevant to the phenomenon of attention from the perspective of an organization. The type of data the author uses in this research is qualitative data. This qualitative data is obtained from direct interviews with the Internal Supervisory Unit (SPI) regarding the Role of the Internal Supervisory Unit in fraud prevention at PT PLN UP3 Binjai. The results of the conclusions in this study are the first characteristics of fraud in the public sector that occur in the digital era, including the use of misconceptions about the role of digital technology in carrying out the duties of public accountants, utilizing digital technology to optimize opportunities for fraud, taking advantage of problems in human error and lack of knowledge in the use of digital technology, using digital technology products. Furthermore, the application of Public Sector Accounting can prevent fraud in the public sector in the digital era if implemented by considering factors that affect fraud, such as performance accountability, and accompanied by the application of fraud prevention methods which include technical strategies, two paradigm approaches, and preventive strategies.
Analysis of the Effect of Financial Performance on Stock Prices in Consumer Sector Manufacturing Companies Listed on The Indonesia Stock Exchange for the Period 2017 – 2022 Fadila, Zakia; Hou, Amin; Harianto, Adi; Pasaribu, Deby Siska Oktavia; Hirzi, M. Fakhrul
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.437

Abstract

This study aims to analyze the effect of financial performance on stock prices in consumer sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. The method used by the author in this study uses descriptive quantitative research methods. This descriptive qualitative research is to determine the effect of financial performance on stock prices in consumption sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. Population identification in this study is the consumer goods industry sector of the food and beverage industry subsector totaling 26 companies. The sample in this study amounted to 7 food and beverage industry sector companies listed on the IDX 2024. Data analysis in this study used the Structural Equation Model Partial Least Square (SEM-PLS). The results of this study are partially ROE has no positive and insignificant effect on stock prices in Consumer Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2022, 2) partially ROA has a positive and insignificant effect on stock prices in Consumer Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2022, 3) partially DER has a positive and insignificant effect on stock prices in Consumer Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2022. 4) simultaneously ROE, ROA and DER have a positive and insignificant effect on stock prices in Consumer Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2022
Co-Authors , Nirmalasari Abdul Aziz Adi Harianto Adi Hariato Ahmad Fadli Ahmad Fadli Ahmad Rivai Ali Syah Putra Alimin, Erina Amanda, Diska Aminatu Zahra Andoko Andoko, Andoko Anita Anita Arsyaf Tampubolon Asriyana Kaseng Br Ginting, Berupilihen Chaniago, Sabarudddin Chaniago, Sabaruddin Cici Handayani, Cici Dahrul Siregar Darwan Tanady Debora Tambunan Deby S O Pasaribu Deby Siska Oktavia Pasaribu Deby Siska Oktavia Pasaribu Dewi Rafiah Pakpahan Dini M Hutagalung Djohan, Deva Duffin Dwi Pertiwi Anggraini Dwita Sakuntala Eddy Harnjo Eka Martyna Theodora Elisa Oktavia Simatupang Emma Novirsar Enda Astika Ester Hervina Sihombing FADILA, ZAKIA Fauzia Mei Salsabila Fauzia Mei Salsabillah Fiqrida Amalia Gami, Emelia Rahmadany Putri Gani, Petrus Gea, Stevan Rejekima Gea, Wita Cristianni Ginting, Rika Adelina Br. Goh, Thomas Sumarsan Harman Syahfendi Harnjo, Eddy Hecimovic, Angela Hek, Tan Kim Indah Juwita Indra Budiman Indra Budiman Iventura Fitra Uli Tamba Jen Peng Huang Jonathan Setiadi Pasaribu Juliansyah, Roni Khairatun Nazah Lili Maulidza M Fakhrul Hirzi M. Fakhrul Hirzi Mahyuddin Mahyuddin Manda Dwipayani Bhastary Martin Martin Martin Martin Martin Martin Mega Sanjaya Mhd Restu Razaq Razaq Milka Rositi Sianipar Mipo, Mipo Mohamed Anis Benallal Mohammed Salim Benabadji Muhammad Fathoni Muhammad Fathoni, Muhammad Mustapha Si Tayeb Nasib Nasution, Muhammad Ilham Nasution, Sri Wanti Nazah, Khairatun Nidya Banuari Nissa, Fachrun Novirsari, Emma Pardede, Akim Manaor Hara Preddy Marpaung Prianda Pebri Rafael R.F. Sijabat Ramadhani, Laily Ratih Amelia Ratih Amelia, Ratih Ratna Sari Rina Asriani Levianti Rivai, Ahmad Rivai, Ahmad Roma Sihombing Roni Juliansyah Rosita Rosita Salqaura, Siti Alhamra Saputra, Jumadil Septa Diana Nabella Sijauta, Dominggus Silaban, Jenti Natalia Simatupang, Jumeida Sinaga, Anggiat Sinaga, Tioma Maryanda Sinuhaji, Frans G Stevan Rejekiman Gea Sukiman Sukiman Surtan Hasibuan Surya Maulana Susan G.V. Nainggolan SUSANTO Susilowati, Alicia Ulina Suwandy Purba Syafitri, Desy Ramadhani Syahlina, Maya Taufiq Azmi Harahap Theodora, Eka Martyna Tumangger, Ayu Bonita Sari Tumini Sipayung Tyus Windi Ayuni Vina Maria Ompusunggu Vina Winda Sari Widy Hastuty Widy Hastuty HS Wijaya, Elyzabeth Wily Julitawaty Wulan Sari, Wulan Yehezkiel Wibisono Sagala Yenni Yenni Yusrizal Yusrizal ZAKIA FADILA