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All Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) International Journal of Management Research and Economics International Journal of Economics, Management and Accounting Harmony Management: International Journal of Management Science and Business
Rehulina Bangun
Unknown Affiliation
Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Peningkatan Kualitas Laporan Keuangan BUM Desa Menggunakan Teknologi Berbasis Excel Nurlinda; Rini Indahwati; Asmalidar; Rehulina Bangun
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 3 No 1 (2022)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v3i1.775

Abstract

Kegiatan PKM ini bertujuan untuk melatih dan mendampingi BUM Desa mitra yang ada di Desa Bah Kerapuh Kecamatan Dolok Masihul Kabupaten Serdang Bedagai agar dapat menyusun dan menghasilkan laporan keuangan sesuai Permendes Nomor 3 dengan menggunakan teknologi sederhana. Pengabdian ini dilaksanakan pada bulan November 2021 oleh tim pelaksana yang terdiri dari 4 orang dosen dari Politeknik Negeri Medan, 2 orang mahasiswa dari program studi akuntansi 1 orang mahasiswa dari program studi Magister Terapan Sistem Informasi (MTSIA) Politeknik Negeri Medan, serta bekerjasama dengan Forum Akademisi dan Praktisi Desa Bersama BUM Desa Cemara Asri yang terdiri darim pengelola BUM Desa, Pendamping Desa dan Tenaga Ahli (TA) Desa. Materi yang disampaikan pada kegiatan pelatihan dan pendampingan ini yaitu menyusun laporan keuangan menggunakan aplikasi berbasis excel yang disebut elka-BUMDes. Hasil dari kegiatan PKM ini mampu meningkatkan pemahaman dan pengetahuan pengelola BUM Desa Cemara Asri dalam menyusun laporan keuangan sesuai Permendes Nomor 3 Tahun 2021, mampu mencatat persediaan dan mampu memcatat transaksi basis akrual dan basis kas. Peningkatan kemampua dalam menyusun laporan keuangan akan menghasilkan laporan keungan yang berkualitas.
The Impact of Intercultural Communication on the Adaptation of Incoming Students at the Politeknik Negeri Medan Sulaiman Ahmad; Syahrudin Marpaung; Siti Asnida Nofianna; Rehulina Bangun
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2661

Abstract

This research examines the influence of intercultural communication on the adaptation of new students at Politeknik Negeri Medan. As students from diverse backgrounds come together, their ability to communicate effectively across cultures becomes critical for successful adaptation. The study uses a mixed-methods approach, combining surveys and interviews, to explore the ways in which intercultural communication affects students' social and academic adaptation processes. Findings indicate that effective intercultural communication plays a significant role in promoting smoother adaptation, reducing cultural shock, and fostering inclusivity. The research contributes to understanding the role of communication skills in multicultural educational settings, providing insights for policy development to support incoming students.
Transfer Pricing and Tax Planning Analysis of the Effectiveness of the Gross-Up Method and Its Implications for Equity of Income Distribution Cahyoginarti Cahyoginarti; Rehulina Bangun; Benhur Pakpahan; Sabarita Tarigan
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.621

Abstract

Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent alternative strategy that enhances employee welfare through company-covered tax incentives. This study analyzes the effectiveness of the Gross-Up method in managing tax obligations and its impact on economic fairness compared to transfer pricing practices. Using a qualitative approach based on case studies of companies in Indonesia, the study finds that implementing the Gross-Up method can improve tax compliance and employee loyalty, whereas uncontrolled transfer pricing poses a risk of reducing government tax revenues. Therefore, stricter and more transparent tax regulations are needed to mitigate the misuse of transfer pricing and encourage the adoption of fairer tax planning strategies.
Comparison of the Effectiveness of Functional, Product, and Geographic Organizational Structures in Global Marketing Strategy Rehulina Bangun; Benhur Pakpahan; Darmawati
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 3 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i3.380

Abstract

This study investigates the comparative effectiveness of three primary organizational structures—functional, product-based, and geographic—in facilitating global marketing strategies. Employing a qualitative methodology through in-depth case studies of six multinational corporations across the technology, pharmaceutical, and consumer goods sectors, the research highlights the nuanced interplay between organizational design and strategic marketing execution. Findings indicate that no single structure universally outperforms the others; rather, effectiveness is contingent upon specific contextual factors such as product complexity, market diversity, and the degree of global integration versus local responsiveness required. Functional structures tend to support centralized control and efficiency, while product-based structures enhance innovation and brand focus. Geographic structures, on the other hand, offer adaptability to regional market dynamics. The study underscores the importance of strategic alignment between organizational form and marketing objectives, suggesting that hybrid or flexible configurations may offer optimal outcomes in dynamic global environments. These insights provide actionable guidance for decision-makers in selecting or adapting organizational structures to better support international marketing efforts. Ultimately, the research contributes to a deeper understanding of how structural choices influence global competitiveness and responsiveness, offering a framework for organizational design that aligns with evolving market demands and strategic priorities.
Co-Authors Asmalidar Asmalidar Benhur Pakpahan Cahyoginarti Cahyoginarti Darmawati Nurlinda RINI INDAHWATI Sabarita Tarigan Siti Asnida Nofianna Sulaiman Ahmad Syahrudin Marpaung