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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AFRE Accounting Financial Review International Journal of Supply Chain Management Journal of Humanities and Social Studies Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Research in Business, Economics, and Education Enrichment : Journal of Management Pelita Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Minfo Polgan (JMP) Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis
Pratama, Ikbar
Universitas Medan Area
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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THE INFLUENCE OF WORK INTEREST AND COMPETENCY THROUGH JOB SATISFACTION ON THE PERFORMANCE OF PT EMPLOYEES. MAJOR BOX CREATION TANJUNG MORAWA NORTH SUMATRA Aulia, Isna; Aisyah, Nur; Pratama, Ikbar
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.11604

Abstract

A decline in employee productivity often stems from suboptimal work performance, which can impact overall company efficiency. This study aims to evaluate employee performance at PT. Tanjung Morawa Megah Box, North Sumatra, by analyzing the effects of work interest, competence, and job satisfaction, along with their interactions. Utilizing a quantitative research approach, data analysis was conducted using the Structural Equation Modeling (SEM) method to examine relationships between these variables. The findings indicate that competence significantly influences employee performance, as evidenced by a significance level of 0.000 < 0.05. Similarly, work interest also has a significant and positive effect on performance, with a significance level of 0.002 < 0.05. Job satisfaction acts as a crucial mediating variable in linking competence and work interest to performance, with a significance level of 0.000 < 0.05. The interaction analysis further highlights that enhancing employee competence and fostering job satisfaction can strengthen the impact of work interest on performance. When combined, work interest, competence, and job satisfaction contribute significantly to employee performance, with the overall model showing a strong significance level of 0.000 < 0.05. These findings suggest that companies should focus on comprehensive training programs, employee motivation initiatives, and the development of a positive work environment. By prioritizing these aspects, organizations can enhance employee engagement and performance, ultimately driving business success and sustainability. Future research may explore additional factors such as leadership style, organizational culture, and career development opportunities to further refine strategies for improving workforce productivity.
THE EFFECT OF INVENTORY INTENSITY AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE IN COMPANIES MINING SECTOR ON THE INDONESIA STOCK EXCHANGE 2020-2023 Crismes Ulina Ritonga; Desy Astrid Anindya; Ikbar Pratama
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 4 (2025): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.729

Abstract

This study was conducted to determine the effect of Inventory Intensity and Real Earnings Management on Tax Avoidance in Mining Sector Companies on the Indonesia Stock Exchange in 2020-2023. Based on the predetermined research hypothesis, it is known that inventory intensity and real earnings management have an effect on tax avoidance. The type of quantitative research with a causal associative approach. The population is 42 mining sector companies with a purposive sampling technique of 27 companies over a period of 5 years with a total of 108 data. The fund processing technique uses multiple linear regression analysis. The results of the study indicate that partially inventory intensity has a positive and significant effect on tax avoidance, but real earnings management does not affect tax avoidance. Simultaneously, inventory intensity and real earnings management have a significant effect on tax avoidance.
Optimalisasi Reboisasi Mangrove dan Eduwisata Kampung Nipah Untuk Peningkatan Ekonomi Masyarakat Pesisir Irwadi, Irwadi; Marviana, Ratna Dina; Pratama, Ikbar; Zulkarnain, Mierna; Atrizka, Diny; Zulyadi, Rizkan; Ritonga, Syafruddin; Frensh, Wenggedes
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): January 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i3.2605

Abstract

This community service program aims to enhance the coastal community's economic capacity through the integration of mangrove reforestation and the development of educational tourism (edutourism) in Kampung Nipah, Serdang Bedagai Regency, North Sumatra. The community faced several problems, including limited knowledge about mangrove ecosystems, lack of conservation experience, and underdeveloped coastal tourism potential. The program adopted a participatory approach and hands-on training methods. Survey results showed a significant increase in participants’ understanding of mangroves, shifting from mostly low and moderate categories before the program to entirely moderate and high levels afterward. Furthermore, 100% of participants expressed satisfaction with the activities. The program also led to new economic initiatives such as the establishment of a local edutourism management group, tour guiding training, and the development of derivative mangrove products. In conclusion, the program effectively empowered the community both ecologically and economically, despite certain limitations related to time constraints and limited participant reach. Further assistance is recommended to ensure the sustainability of the program’s outcomes.
The Influence Of Human Resource Competence And Motivation On The Performance Of Ulos Msmes In Tarutung, North Tapanuli Regency Deni Sormin; Adelina Lubis; Ikbar Pratama; Ihsan Effendi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8702

Abstract

This study aims to determine how the influence of Human Resource Competence and Motivation on MSME Performance in Ulos MSMEs in Tarutung, North Tapanuli Regency. Quantitative research uses the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the SmartPLS 3.2.8 application to test the relationship between Human Resource Competence, Motivation and MSME Performance. This study uses primary data with data obtained using a research questionnaire. Respondents of Ulos MSME business actors in Tarutung were 100 respondents with a sampling technique using Slovin. Based on the results of the hypothesis test, Human Resource Competence has a positive effect on MSME Performance with a path coefficient of 0.508 and t-statistics of 6,448. Motivation has a positive effect on MSME Performance with a path coefficient of 0.262 and t-statistics of 2,964. So, it is concluded that there is a significant positive influence between human resource competence and motivation on the performance of MSMEs in Ulos MSMEs in Tarutung, North Tapanuli Regency.
The Influence Of Local Wisdom And Promotion On The Purchase Decisions Of Culinary Foods By Generation Z In Denai Lama Tourism Village Larasati Br. Br. Siagian; Adelina Lubis; Ikbar Pratama
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9130

Abstract

This research aims to determine the "Influence of Local Wisdom and Promotion on the Purchase Decisions of Culinary Foods by Generation Z in Denai Lama Tourism Village" by referring to the variable indicators in this study. This study uses a quantitative research method assisted by the Smart-PLS program in data processing. The research results show that local wisdom on purchasing decisions has an influence of 0.983 with a t-statistics value of 66.514 and a p-value of 0.000 < 0.05. Promotion on purchasing decisions has an influence of 0.005 with a t-statistics value of 0.291 and a p-value of 0.771 > 0.05. Thus, H1 and H2 are accepted.
The Impact Of Green Brand Image Implementation And Legal Compliance On Customer Loyalty At MSME Grama Sphere Medan Chantika Mayzira; Adelina Lubis; Ikbar Pratama; Rizkan Zulyadi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9389

Abstract

This study aims to analyze the influence of Green Brand Image and Legal Compliance in Business on Consumer Loyalty in MSMEs Grama Sphere Medan. In an era of increasing consumer awareness of sustainability issues and the importance of legal compliance, these two factors are considered to play an important role in shaping consumer trust and loyalty. This study uses a quantitative approach with an associative method, involving 80 respondents who have made at least two purchases at Grama Sphere. The data collection technique was carried out through a questionnaire with a Likert scale, and data analysis was carried out using multiple linear regression in SPSS 27. The results of the study indicate that both partially and simultaneously, Green Brand Image and Legal Compliance have a positive and significant effect on Consumer Loyalty. The coefficient of determination (R²) value of 60.8% indicates that the independent variables are able to explain variations in consumer loyalty substantially. The implications of these findings suggest that MSMEs need to strengthen their environmentally friendly brand image and maintain legal compliance as a strategy in building long-term loyalty. This study contributes to the local literature on sustainable marketing and ethical and legal-based business practices.
Co-Authors A. Harits Nu'man Adelina Lubis Agung Suharyanto Agustinus Nugroho Ahmad Prayudi Arifa Pratami Atrizka, diny Aulia, Isna Budiman Christiananta Chantika Mayzira Christina Whidya Utami Crismes Ulina Ritonga Dahlena Sari Marbun Deni Sormin Desy Astrid Anindya Dewi Budhiartini Yuli Isnaini Dinda Putri Irawan Erlina Sari Siregar Fanny Septina Faras Cattleya Febrizaldy Fenika Wulani Frida Silalahi, Elba Gracia Margaretha Damanik Hendro Susanto Henny Zurika Lubis Hutapea, Rian Annes Gigs Ihsan Effendi Irine Ika Wardhani Irwadi, Irwadi Iyan Bachtiar Jopinus Saragih Jumadiah Wardati Khairunnisak, Khairunnisak Khalik Pratama Larasati Br. Br. Siagian Linda Lores Luthfi Nurwandi Marviana, Ratna Dina Mohd. Idris Dalimunthe Mohd. Nawi Purba Nur Aisyah Pratama, Khalik Rizkan Zulyadi Rizki Rahmawati, Rizki Sari Bulan Tambunan Siagian, Larasati Br Siti Anggiani Syahvira Sulaiman Effendi Syafruddin Ritonga T Nurhaida Tarigan, Adrian Tasya Aspiranti Wan Rizca Amelia Wenggedes Frensh Yoseva Maria Pujirahayu Sumaji Yudha Maulana Putra Zulkarnain, Mierna