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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat The Accounting Journal of Binaniaga Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Manajemen dan Kewirausahaan Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Sudarno
Institut Bisnis Dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Organizational Culture, Work Environment, and Workload on the Performance of POLRI Members (Case Study in Pekanbaru Police Criminal Reserve Unit) John Rafizal; Nyoto; Sudarno; Fazal Mohamed Mohamed Sultan
Journal of Applied Business and Technology Vol. 3 No. 3 (2022): 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.v3i3.111

Abstract

This study aims to determine and analyze the influence of organizational culture, work environment, and workload on job satisfaction and performance of the Pekanbaru Police Criminal Investigation Unit. The number of samples in this study was the entire population of the study as many as 79 personnel of the Criminal Investigation Unit of the Pekanbaru Police. Data collection techniques with Interval. This study uses SEM PLS Models. The results show that organizational culture has a negative but not significant effect on job satisfaction, the work environment has a positive but not significant effect on job satisfaction and workload has a positive but not significant effect on job satisfaction of the Criminal Investigation Police personnel. Pekanbaru. But organizational culture has a positive and significant effect on job satisfaction, the work environment has a positive and significant effect on performance and workload has a positive and significant effect on the performance of the Pekanbaru Police Criminal Investigation Unit. While job satisfaction has a positive but not significant effect on the performance of the Pekanbaru Police Criminal Investigation Unit.
Development of Tax Teaching Materials: Withholding Tax Tandy Sevendy; Nicholas Renaldo; Nyoto; Sudarno; Suhardjo; Harry Patuan Panjaitan; Marice Br Hutahuruk
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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

Abstract

In order to ensure tax compliance and encourage transparency and efficiency in state revenue collection, the Indonesian government continues to make efforts to increase understanding and awareness regarding tax regulations among stakeholders. This research provides significant benefits for all participants and can be a first step in building a community of accountants who are more competent and skilled in dealing with the dynamics of taxation in this ever-evolving era. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. The conclusion of this study is the importance of a deep understanding of the rules and procedures related to Withholding Tax. In this context, accountants play a central role in assisting companies or their clients in fulfilling their tax obligations and avoiding administrative or criminal sanctions. It is hoped that accountants will have a better understanding of legal provisions, tax rates, withholding and reporting procedures, as well as recent changes in tax regulations regarding withholding tax.
THE EFFECT OF QUALITY SERVICE ON CLIENT SATISFACTION AND LOYALTY IN TAX AND MANAGEMENT CONSULTANT OFFICE Suyono Suyono; Ferri Firnando; Rangga Rahmadian Yuliendi; Sudarno Sudarno; Novita Yulia Putri
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2834

Abstract

The purpose of this study was to find out, test and analyze the effect of service quality on the satisfaction and loyalty of clients of tax and management consultant office Dr. Sudarno, S.Pd., M.M., BKP and colleagues Pekanbaru. The study was conducted at the office of tax and management consultant Dr. Sudarno Pekanbaru. The study time starts in August and until November 2021. Respondents in this study were taken from the client office of tax and management consultant Dr. Sudarno Pekanbaru, which is as many as 86 clients consisting of WPOP and WPB. The sampling techniques used in the study used saturated samples in which all members of the population were sampled. The number of samples used in the study was that all members of the study object population were 86 respondents. The data analysis techniques in this study used descriptive analysis the help of SPSS version 21 software. The results showed (1) Assurance has had a significant positive impact on client satisfaction (2) reliability, responsiveness, empathy, and tangibles have not had a significant positive impact on client satisfaction. Tangibles and satisfaction have a significant positive impact on client loyalty. (4) Reliability, responsiveness, assurance and empathy have not had a significant positive impact on client loyalty.
Commitment, Discipline, and Work Environment on Job Satisfaction and Teacher Performance at SMK Negeri Tambusai Utara, Rokan Hulu District Rizaldi Putra; Sudarno Sudarno; Joko Sutanto; Mukhsin Mukhsin; Suyono Suyono
International Conference on Business Management and Accounting Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i2.3070

Abstract

The purpose of this study was to determine and analyze the effect of organizational commitment, work discipline and work environment on job satisfaction and teacher performance at SMK Negeri Tambusai Utara, Rokan Hulu. The sampling technique used in this study used a sample in which all members of the population became the sample, as many as 78 people became the sample. The data analysis technique in this study used descriptive analysis and the Equation Structure Model (SEM) PLS with the help of Smart PLS software. The results of this study indicate that commitment and work discipline are not significant on job satisfaction. The work environment is significantly positive on job satisfaction. Organizational commitment and work discipline are significant to performance. Environment and job satisfaction are not significant to performance. For further writers can add other independent factors that can affect teacher job satisfaction and teacher performance. Both internal factors that exist at school and factors outside of school.
SOCIAL ACCOUNTING AND SOCIAL PERFORMANCE MEASUREMENT IN CORPORATE SOCIAL RESPONSIBILITY Nicholas Renaldo; Achmad Tavip Junaedi; Sudarno Sudarno; Marice Br. Hutahuruk; Luciana Fransisca; Cecilia Cecilia
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2742

Abstract

Social accounting is necessary for the company as a form of corporate social responsibility towards the environment. In social accounting, it is important to identify social/environmental costs to show the true costs of business inputs and processes and ensure profitability. The social/environmental performance must be measured and evaluated to see if the results achieved are in accordance with what was planned. Social/environmental performance measurement should pay attention to quantitative and qualitative elements, as well as in-process and end-of-process measures so that the measurement system can be optimized.
Effect of Leadership Style, Work Discipline, and Competency on Job Satisfaction and Performance of Dapodik Operator Employees in Bengkalis District Sudarno Sudarno; Herma Safitri; Achmad Tavip Junaedi; Amries Rusli Tanjung; Marice Br Hutahuruk
International Conference on Business Management and Accounting Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i2.3059

Abstract

This study aims to analyze the effect of leadership style, work discipline and competence on job satisfaction and performance of Dapodik operator employees in the Bengkalis district. This research is quantitative research by distributing questionnaires to respondents. The population in this study were all Dapodik operators in the Bengkalis district. The sampling uses the census method. The sample in this study amounted to 161 respondents. The data analysis technique uses Structural Equation Modelling (SEM) using the SmartPLS application. The results of this study indicate that leadership style does not have a significant effect on job satisfaction, work discipline has a positive and significant effect on job satisfaction, competence has a positive and significant effect on job satisfaction, leadership style has a positive and significant effect on employee performance, work discipline has a positive and significant effect on employee performance, competence has no significant effect on employee performance, and job satisfaction has a positive and significant effect on employee performance.
The Effect of Farmers' Exchange Rates on Rice Prices in 2017-2019 Pujiono Eddy; Sudarno; Nicholas Renaldo; Marice Br Hutahuruk; Muhammad Pringgo Prayetno
Luxury: Landscape of Business Administration Vol. 1 No. 2 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v1i2.33

Abstract

This research aims to predict the price of rice in the mill according to quality (Rupiah/Kg) at a premium, medium and low levels in Indonesia. Then also to find out whether there is an effect of farmer exchange rates on the price of rice in mills at a premium level. The study used purposive sampling, namely samples in Indonesia. Data analysis using simple linear regression. The results showed that there was an effect of the farmer's exchange rate on the price of rice in the mill at the premium level of 69.16%, the farmer's exchange rate affected the price of the rice in the mill according to the quality (Rupiah/Kg) at the premium level. The recommendation that can be given is that the government can take steps to maintain the stability of farmers' currency exchange rates, especially in the face of global economic fluctuations. Appropriate fiscal and monetary policies can help reduce the risk of exchange rate volatility and have an impact on rice price stability at the mill. A robust monitoring system is needed to monitor exchange rate fluctuations and rice prices on a regular basis.
PENGARUH PERTUMBUHAN PENDAPATAN, TOTAL ASSETS TURNOVER, DAN WORKING CAPITAL TURNOVER TERHADAP RETURN ON EQUITY PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Suyono Suyono; Sudarno Sudarno; Harry Patuan Panjaitan; Yenny Wati; Rosa Linda
Procuratio : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v11i2.3265

Abstract

This research aims to analyze the effect of Revenue Growth, Total Asset Turnover, and Working Capital Turnover on Return on Equity. The population in this research are all energy companies listed on the Indonesia Stock Exchange. While a sample of 50 companies using purposive sampling method. Secondary data obtained at the Indonesian Stock Exchange. The independent variables used are Revenue Growth, Total Asset Turnover, and Working Capital Turnover. While the moderating variable is Return on Equity. The data analysis technique used is Multiple Linear Regression Analysis with the SPSS version 25 program. The results of this study indicate that the variable Revenue Growth and Total Assets Turnover are positively significant to Return on Equity, while Working Capital Turnover is not significant to Return on Equity. Penelitian ini bertujuan untuk menganalisis pengaruh Pertumbuhan Pendapatan, Total Aset Turnover, dan Working Capital Turnover terhadap Return on Equity. Populasi dalam penelitian ini adalah seluruh perusahaan energi yang terdaftar di Bursa Efek Indonesia. Sedangkan sampel sebanyak 50 perusahaan dengan menggunakan metode purposive sampling. Data sekunder diperoleh di Bursa Efek Indonesia. Variabel independen yang digunakan adalah Pertumbuhan Pendapatan, Total Aset Turnover, dan Working Capital Turnover. Sedangkan variabel moderatingnya adalah Return on Equity. Teknik analisis data yang digunakan adalah Analisis Regresi Linier berganda dengan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel Pertumbuhan Pendapatan dan Total Aset Turnover signifikan positif terhadap Return on Equity, sedangkan Working Capital Turnover tidak signifikan terhadap Return on Equity.
Manajemen Utang untuk Perencana Keuangan Perusahaan (Target Generasi Z) Nicholas Renaldo; Achmad Tavip Junaedi; Sudarno Sudarno; Suhardjo Suhardjo; Suyono Suyono; Andi Andi; Fadrul Fadrul; Kristy Veronica
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i1.2887

Abstract

Debt management is an aspect of financial planning that is very important for corporate financial planners to pay attention to, especially Generation Z who will become financial planners in the future. The purpose of financial planning is to manage the company's financial resources effectively and efficiently in order to achieve the set business goals. The dedication team conveyed debt management to corporate financial planners using the pulpit lecture method and open discussions. The implementation of this activity is supported by PT Ciera Cahaya Harmoni as the company's business consultant. The results of the activity show that the debt management knowledge of the participants is still limited and has been conditioned by debt management material from the dedicated team, the pulpit lecture method and open discussions have proven to be effective in increasing debt management knowledge for participants and financial planners for generation Z companies must have a good understanding of debt management such as identifying funding needs, determining appropriate funding sources, managing risk, optimizing capital structure and monitoring financial performance.
Sistem Perkuliahan MM IBTPI untuk Mahasiswa Kabupaten Rokan Hulu Sudarno Sudarno; Suyono Suyono; Nicholas Renaldo; Yusrizal Yusrizal; Luciana Fransisca; Mukhsin Mukhsin; Andi Andi
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v2i2.2818

Abstract

Melanjutkan studi ke jenjang lebih tinggi adalah mimpi bagi banyak orang, setelah menamatkan kuliah S1 dan menyandang gelar sarjana. Terlebih bagi Aparatur Sipil Negara (ASN) atau karyawan di lembaga swasta dan perusahaan. Tim PKM menyampaikan bagaimana Penjelasan dan Mekanisme Sistem Perkuliahan Program Pascasarjana MM IBTPI Bagi calon Mahasiswa ASN dan Non ASN Di Lingkungan Pemerintah Daerah Kabupaten Rokan Hulu. Kegiatan pengabdian ini dilakukan dengan acara tatap muka yang diselenggarakan di Ruang Rapat BUPATI Rohul pada 31 Juli – 02 Agustus 2022. Kegiatan pengabdian yang dilakukan oleh tim dengan metode ceramah telah mampu memberikan tingkat pemahaman pegawai ASN dan Non ASN di lingkungan pemerintah kabupaten Rokan Hulu. Kegiatan pengabdian yang sejenis diharapkan dapat dilakukan pada tahun- tahun berikutnya di lokasi lain untuk menjembatani antara pihak perguruan tinggi dan pemerintah daerah kabupaten untuk ikut serta meningkatkan kualitas pendidikan di Indonesia.
Co-Authors Achmad Tavip Junaedi Amries Rusli Tanjung Andi Andi Andi Andi Anton Anton Asmara Hendra Komara Astri Ayu Purwati Bambang Bambang Benny Napitupulu Cecilia Dadi Komardi Dewi Sukmawaty Edeng Mahyuddin Eka Desmulyati Elfita Eva Susanti Fadrul Fadrul Fazal Mohamed Mohamed Sultan Ferri Firnando Habibi Harry Patuan Panjaitan Helwen Heri Herma Safitri Indri Yovita Intan Purnama Irawati Irawati John Rafizal Joko Sutanto Kristy Veronica Lindawati Sirait Luciana Fransisca Luciana Fransisca Marice Br Hutahuruk Mazzlida Mat Deli Megawati Pakpahan Meryana Meryana Michael Halim Muhammad Pringgo Prayetno Mujtaba M. Momin Mukhsin Mukhsin Nicholas Renaldo Novita Yulia Putri Nyoto Pratiwi Pratiwi Pujiono Eddy Putri Rahma Suci Putu Wijaya Rangga Rahmadian Yuliendi Ribkha Ribkha Rini Fatmasari Rizaldi Putra Rosa Linda Sarli Rahman Seniwati Seniwati Suci Fitria Sari Suhardjo Suharti Suyono Suyono Suyono Suyono Suyono Suyono Tandy Sevendy Teddy Chandra Yanti Mayasari Ginting Yenny Wati Yuli Marliza Yunia Sari Yusnita Octafilia Theresia A Yesu Infante Yusrizal Yusrizal Yusrizal