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THE INFLUENCE OF SHARIA MARKETING MIX ONNDECISIONSPURCHASE IN REVOLUTION 4.0 Zuriani Hsb, Melisa; Fitria Jayusman, Sri; Munawaroh, Munawaroh; Siregar, Horia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.386

Abstract

This study aims to determine the effect of the Islamic marketing mix on purchasing decisions in the era of revolution 4.0 at the Bintang Bromo Store, Medan. The population in this study were 60 respondents with the determination of the sample using the saturated sample technique. The data analysis technique that the writer uses in this research is descriptive quantitative. The data collection used is by using a questionnaire given to the respondents. The data analysis technique used is simple linear regression, with Y = 9.215 + 0.630 X + e, meaning that the Islamic marketing mix has a significant influence on the purchasing decision variables. The results of the t hypothesis test showed that the value of tcount > ttable = 22,196>1,671. Because the value of tcount is greater than ttable, the hypothesis is accepted. So, it can be concluded that the hypothesis that the variable (X) has been proven or in other words there is a significant effect between the variable (X) on the variable (Y). And based on the coefficient of determination test (R2) of 0.895 or with a percentage of 89.5%, it means that the sharia marketing mix is very influential on purchasing decisions, while the remaining 10.5% is influenced by other variables not examined in the research.
ANALYSIS OF TAX SOCIALIZATION AND TAX SANCTIONS IN THE NEW NORMAL ERA ON INDIVIDUAL TAXPAYER COMPLIANCE Fitria Jayusman, Sri; Munawaroh, Munawaroh; Zuriani Hasibuan, Melisa; Sri Munawaroh, Wilda
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.397

Abstract

This study was conducted to determine and analyze the socialization of taxation and tax sanctions in the new normal era on the compliance of individual taxpayers, Faculty of Economics, UMN AW Medan. This research is expected to help develop the process of tax obligations in the form of socialization of taxation and sanctions, especially in taxation in the new normal era. In this study, researchers used quantitative methods. The data was processed using the statistical software SPSS 23. The tests used in this study were the data quality test, the normality test and the classical assumption test. Data analysis technique using simple linear regression and hypothesis testing using t test and f test. The population in this study were all individual taxpayers of the Faculty of Economics, UMN AW Medan, amounting to 67 people. Sampling was done by convenience sampling method. The results of the study show that simultaneously taxation socialization and tax sanctions have a significant effect on individual taxpayer compliance. Partially, tax sanctions have a positive and significant effect on individual taxpayer compliance, but tax socialization has no effect on individual taxpayer compliance.
PENGARUH INOVASI PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA AURA KERIPIK Munawaroh; M. Radiansyah; Sri Fitria Jayusman; Melisa Zuriani Hasibuan; Rizqi Fadhilinah Putri
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 4 (2023): Desember
Publisher : CV. Barokah Publsiher

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

Abstract

Penelitian ini dilakukkan di Aura Keripik Bandar Labuhan Kab. Deli Serdang dengan tujuan untuk mengetahui Pengaruh Inovasi Produk, dan Promosi Terhadap Keputusan Pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang baik secara parsial maupun simultan. Penelitian ini menggunakan metode kuantitatif, dimana penulis membagikan kuesioner untuk pengumpulan data. Pengambilan sampel menggunakan metode random sampling yang berjumlah 67 responden. Penelitian ini menggunakan teknik analisis data yang digunakan dengan rumus statistik, analisis regresi linier berganda dan uji hipotesis (terdiri uji T, uji F dan uji R). Hasil uji parsial menunjukkan bahwa ada pengaruh inovasi produk terhadap pengambilan keputusan pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang, hal ini diketahui nilai thitung variabel harga sebesar 0,753 t tabel sebesar 0,199 maka 0,753 > 0,199 berarti variabel inovasi produk memiliki pengaruh signifikan terhadap variabel keputusan pembelian. Selain itu ada pengaruh promosi terhadap pengambilan keputusan pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang, hal ini diketahui nilai thitung variabel promosi sebesar 0,689 dan ttabel sebesar 0,199 maka 0,689 > 0,199 yang berarti variabel promosi memiliki pengaruh signifikan terhadap variabel keputusan pembelian. Hasil uji simultan variabel inovasi produk dan promosi terhadap keputusan pembelian adalah sebesar 0,539 > 0,199. Artinya variabel inovasi produk dan promosi secara simultan memiliki pengaruh signifikan atau berpengaruh positif dengan variabel keputusan pembelian
PENGARUH HARGA DAN KEMASAN TERHADAP KEPUTUSAN PEMBELIAN PADA AURA KERIPIK BANDAR LABUHAN KAB. DELI SERDANG Melisa Zuriani Hasibuan; Munawaroh; Sri Fitria Jayusman; Disna Anum Siregar
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 4 (2023): Desember
Publisher : CV. Barokah Publsiher

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

Abstract

Penelitian ini dilakukkan di Aura Keripik Bandar Labuhan Kab. Deli Serdang yang bertujuan untuk mengetahui Pengaruh Harga, dan Kemasan Terhadap Keputusan Pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang baik secara parsial maupun simultan. Penelitian ini menggunakan metode kuantitatif, teknik pengumpulan data yang digunakan dalam penelitian ini adalah melalui observasi dan kuesioner. Populasi dalam penelitian ini berjumlah 563 konsumen. Teknik pengambilan sampel menggunakan metode random sampling yang berjumlah 85 responden. Penelitian ini menggunakan teknik analisis data yang digunakan dengan rumus statistik berupa uji validitas dan realibilitas, uji asumsi klasik (terdiri uji normalitas, uji heterokedastisitas dan multikolinearitas), analisis regresi linier berganda dan uji hipotesis (terdiri uji T, uji F dan uji R). Hasil pengujian hipotesis menunjukkan bahwa ada pengaruh harga terhadap pengambilan keputusan pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang, hal ini diketahui nilai thitung variabel harga sebesar 7,277 yang dibandingkan sebesar 1,66388 maka 7,277>1,66388 yang berarti variabel harga memiliki pengaruh yang nyata (signifikan) dengan variabel keputusan pembelian. Selain itu ada pengaruh kemasan terhadap pengambilan keputusan pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang, hal ini diketahui nilai thitung variabel kemasan sebesar 3,114 yang dibandingkan sebesar 1,66388 maka 3,114>1,66388 yang berarti variabel kemasan memiliki pengaruh yang nyata (signifikan) dengan variabel keputusan pembelian. Selanjutnya ada pengaruh harga, dan kemasan secara simultan terhadap keputusan pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang, hal ini diketahui dari nilai Fhitung = 153,031 yang dibandingkan Ftabel sebesar 2,712 maka 153,031>2,712 yang artinya variabel harga dan kemasan secara simultan memiliki pengaruh yang nyata (signifikan) atau berpengaruh positif dengan variabel keputusan pembelian.
PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MEDAN TIMUR Br Ritonga, Asni Septiana; Jayusman, Sri Fitria; Tiara, Shita; Wibowo, M. Rizaldy
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7486

Abstract

This quantitative study, using a causal associative approach, was conducted on individual taxpayers at the East Medan Pratama Tax Office (KPP Pratama) who hold a Taxpayer Identification Number (NPWP). The purpose of this study is to determine the influence of tax socialization, taxpayer understanding and tax sanctions on taxpayer compliance at the East Medan Pratama Tax Office.This study used primary data. The population of this study was 212.615 individual taxpayers registered at the East Medan Pratama Tax Office in 2024, spread across three districts in Medan City. The sample consisted of 100 individual taxpayers, using a convenience sampling technique. A questionnaire was used for data collection. Data were analyzed using multiple linear regression, classical assumption testing, and hypothesis testing using SPSS version 25. The results of the classical assumption testing indicated that the research data met the criteria for normality, no multicollinearity, and no heteroscedasticity, thus ensuring a suitable regression model. The simultaneous test (F-test) indicated that all independent variables simultaneously or jointly influenced the dependent variable.
ANALISIS PEMAHAMAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN SINGLE IDENTITY NUMBER TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA LUBUK PAKAM Wati, Suri Ambar; Jayusman, Sri Fitria; Harahap, Wilda Sri Munawaroh; Wibowo, M. Rizaldy
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7029

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pemahaman wajib pajak, sanksi perpajakan dan single identity number terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Lubuk Pakam. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Lubuk Pakam tahun 2023 sebanyak 125.325, tekni pengambilan sampel menggunakan teknik incidental sampling menggunakan rumus slovin diperoleh sampel sebanyak 99,22 atau 100 Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Lubuk Pakam. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Teknik analisa data yang digunakan dalam penelitian ini menggunakan uji statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, dan uji regresi linier berganda dengan menggunakan bantuan software SPSS versi 26.0. Hasil penelitian ini menunjukkan bahwa secara parsial pemahaman wajib pajak (X1) terhadap kepatuhan wajib pajak orang pribadi (Y) berpengaruh positif  dan signifikan, sanksi pajak (X2) terhadap kepatuhan wajib pajak orang pribadi (Y) berpengaruh positif  dan signifikan, single identity number (X3) terhadap kepatuhan wajib pajak orang pribadi (Y)  berpengaruh positif  dan signifikan. Secara simultan pemahaman wajib pajak (X1), sanksi pajak (X2), dan Single Identity Number(X3) berpengaruh signifikan terhadap  kepatuhan wajib pajak orang pribadi (Y).
ANALISIS PENERAPAN TARIF PEMOTONGAN PPH PASAL 21 TARIF PERATURAN PEMERINTAH NO. 58 TAHUN 2023 (Studi Komparatif di Yayasan Al-Fityan School Medan) Pratiwi, Devi; Wibowo, M. Rizaldy; Tiara, Shita; Jayusman, Sri Fitria
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7497

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The objective of the research was to analyze the implementation of the Income Tax (PPh) Article 21 withholding rate in accordance with Government Regulation No. 58 of 2023 at Yayasan Al-Fityan School Medan. This regulation introduces the Average Effective Rate (TER) method to simplify income tax calculations for permanent employees. Although this regulation applies nationally, the foundation has not fully implemented the TER rate and still uses a progressive rate based on Article 17 of the HPP Law. The approach used in this research was descriptive qualitative, with data collected through interviews and documentation from the foundation's head of finance, treasurer, and financial staff. The analysis was conducted to assess administrative readiness, implementation challenges, and understanding of tax regulations. The research results indicate that the Average Effective Rate (TER) has not been implemented due to a lack of public awareness, human resources who do not understand the new provisions, and an inadequate payroll system. These findings indicate that although TER should simplify tax administration, its implementation still requires technical readiness and a good understanding from tax administrators. This research recommends that the foundation conduct training, evaluate payroll system, and develop internal policies in accordance with Government Regulation No. 58 of 2023. It is hoped that these results can serve as a reference for other non-profit educational institutions in responding to changes in tax policy.
PENGARUH KEPUASAN WAJIB PAJAK, INSENTIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TRUST SEBAGAI VARIABEL MODERASI DI KPP PRATAMA LUBUK PAKAM Raja Guk-Guk, Febri Yanti; Silalahi, Alistraja Dison; Jayusman, Sri Fitria; Harahap, Ardhansyah Putra
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7250

Abstract

This research aims to see the role of trust as a moderating factor between dependent and independent variables in KPP Pratama Lubuk Pakam. The method used in research uses quantitative methods. The population in this study is all taxpayers registered with KPP Pratama Lubuk Pakam in 2024 as many as 90,425 people. The sampling technique uses the simple random sampling method with the Slovin formula, so that a sample of 99.98 or 100 taxpayers are obtained registered in KPP Pratama Lubuk Pakam. The analysis method used in this research is multiple linear regression. The data used in this study is primary data. Data analysis techniques include descriptive statistical tests, validity and reliability tests, classical assumption tests, and multiple linear regression tests with the help of SPSS software version 20. The results of the study show that: 1. Taxpayer satisfaction, incentives, and sanctions show an F-calculated value of 16.516 which is greater than F-table 2.47, as well as a significance value of 0.000 which is less than 0.05.2. Satisfaction has a partial and significant effect on taxpayer compliance, which is seen from the t-calculated value (3. 367) which is greater than the t-table (3.367>1.988) with a significance level of 0. 001 which is less than 0. 05. Incentives have a significant influence on taxpayer compliance. It is known that the value of t-calculated (2.107) is greater than the t-table (2.107>1.988) with a significance level of 0. 043 which is greater than 0. 05.4. Sanctions also have a partial and significant effect on taxpayer compliance. The t-calculated value (2.049) is greater than the t-table (2.049 >1.988) with a significance level of 0.038 which is greater than 0.05.
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN PENURUNAN TARIF PAJAK PP NO 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS UMKM MAKANAN DAN MINUMAN DI LUBUK PAKAM) Wulandari, Riska; Jayusman, Sri Fitria; Wibowo, Muhammad Rizaldy; Wirananda, Henny Andriyani
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7301

Abstract

This study aims to analyze the influence of tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 on taxpayer compliance of MSMEs in the food and beverage sector in Lubuk Pakam. The research method used is a quantitative approach with data collection techniques through questionnaires. The research sample consisted of 70 respondents who were MSMEs in the food and beverage sector in Lubuk Pakam. Data analysis was conducted using multiple linear regression analysis with SPSS software, including validity tests, reliability tests, classical assumption tests, and hypothesis tests (t-test, F-test, and coefficient of determination). The results show that tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 have a positive and significant effect on taxpayer compliance. These findings indicate that increasing tax understanding and taxpayer awareness, as well as the implementation of tax rate reduction policies, can encourage taxpayer compliance levels of MSMEs in the food and beverage sector in Lubuk Pakam. This study provides encouragement for the tax authorities to continue improving tax education and optimizing the implementation of tax rate policies that support MSME growth.
Pemberdayaan Masyarakat Melalui Pembuatan Plang Nama Dusun Sebagai Upaya Peningkatan Identitas Wilayah Dan Orientasi Geografis Di Desa Pematang Cengkering Sri Fitria Jayusman; Shella Ananda; Nadia Nadia; Yuni Asoum; Andara Malika Finkan; Muhammad Thahir Ramadhan Harahap; Arbiansyah Siregar
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6191

Abstract

Pengabdian ini bertujuan untuk menganalisis proses pemberdayaan masyarakat melalui pembuatan plang nama dusun sebagai upaya peningkatan identitas wilayah dan orientasi geografis di Desa Pematang Cengkering, Kecamatan Medang Deras, Kabupaten Batu Bara, Provinsi Sumatera Utara. Latar belakang pengabdian ini adalah belum adanya penanda nama dusun yang jelas di sembilan dusun yang ada, yaitu Dusun Antara, Dusun Tengah, Dusun Simpang Durian, Dusun Jaya, Dusun Jaya Baru, Dusun Mekar Jaya, Dusun Permata Jaya, Dusun Blok X, dan Dusun Blok X Baru, sehingga menyulitkan masyarakat dan pengunjung dalam mengidentifikasi batas wilayah dan orientasi geografis. Metode yang digunakan adalah pendekatan partisipatif melalui program Kuliah Kerja Nyata (KKN) dengan melibatkan masyarakat secara langsung dalam perencanaan, pembuatan, dan pemasangan plang nama dusun. Tahapan kegiatan meliputi observasi dan identifikasi masalah, musyawarah dengan perangkat desa, perancangan dan pembuatan plang menggunakan bahan triplek, kayu, dan cat tahan cuaca, pemasangan di titik strategis, sosialisasi, serta evaluasi dan dokumentasi. Hasil penelitian menunjukkan bahwa program ini berhasil mempermudah masyarakat dan pendatang mengenali dusun, meningkatkan rasa memiliki dan identitas lokal, mendukung pelayanan administrasi desa, dan memberikan arah geografis yang jelas. Respons masyarakat sangat positif dengan apresiasi dari kepala dusun dan tokoh masyarakat karena program ini memberikan solusi nyata sekaligus melibatkan partisipasi masyarakat sehingga tercipta rasa kebersamaan. Program ini terbukti efektif dalam memperkuat identitas wilayah, mempermudah orientasi geografis, mendukung administrasi desa, dan meningkatkan partisipasi masyarakat dalam pembangunan desa.
Co-Authors Aisah Ramadaniah Hasibuan Ambariyanto Ambariyanto Amelia, Afni Andara Malika Finkan Apnilawati, Yenni Arbiansyah Siregar Ardhansyah Putra Hrp Bayu Pratama Br Barus, Rismania Br Ritonga, Asni Septiana Chaniago, Muhammad Arif Cut Nizma Diena Fadhilah, Diena Dina Arfianti Siregar - Disna Anum Siregar Enni Parida Ritonga Fitri Yanti Handayani, Julia Harahap, Ardhansyah Putra Harahap, Kiki Amalia Harahap, Rasyid Yudha Harahap, Wilda Sri Munawaroh Hasibuan, Melisa Zuriani Hidayat, Toni Hubbi, Atika Wardati Indah Ayu Lestari Indra Fauzi Ira Inggi Wibowo Jerniati Fahma Lubis, Yudi Harianto M. Radiansyah Muhammad Thahir Ramadhan Harahap Munawaroh Munawaroh Munawaroh Munawaroh, Wilda Sri Nadia Nadia Napitupulu, Ilham Hidayah Ovami, Debbi Chyntia Paska Prina Br Bangun Pratiwi, Devi Raja Guk-Guk, Febri Yanti Rambe, Mellissa Ratna Sari Dewi Reza Hanafi Lubis Reza Hanafi Lubis Ricka Putri Riska Wulandari, Riska Rizky Fadhlina Putri Rizqi Fadhilinah Putri Rizqy Fadhlina Putri Rizqy Fadhlina Putri Rukmini Rukmini Sari Wulandari Sari, Prista Purnama Sastra Nugraha Septiana, Asni Shella Ananda Shita Tiara Silalahi, Alistraja Dison Siregar, Horia Siregar, Wastina Sari Siti Asiyah Sri Munawaroh, Wilda Tarigan, Reihan Aliyah Toni Hidayat Trianto, M. Bayu Wardany, Sri Wati, Suri Ambar Wibowo, M. Rizaldy Wibowo, Muhammad Rizaldy Wijaya, Azhari Wirananda, Henny Andriyani Yenni Apnilawati Yolla Sarah Ananda Harahap Yuni Asoum Yuniar Aprianti Yustika, Yustika Zuriani Hasibuan, Melisa Zuriani Hsb, Melisa Zuriani, Melisa