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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah At-Tawassuth: Jurnal Ekonomi Islam Jurnal Teknologi Sistem Informasi dan Aplikasi Journal on Education JIEMS (Journal of Industrial Engineering and Management Systems) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Jurnal Pendidikan dan Konseling Journal of Management and Business Innovations Jurnal Informatika Ekonomi Bisnis Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Community Development Journal: Jurnal Pengabdian Masyarakat Didaktik : Jurnal Ilmiah PGSD STKIP Subang JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Pengabdian kepada Masyarakat Nusantara Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Economics and Digital Business Review Didaktika: Jurnal Kependidikan ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Jurnal Indonesia : Manajemen Informatika dan Komunikasi ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdi Mas Adzkia Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jumat Pertanian: Jurnal Pengabdian Masyarakat JURNAL MANAJEMEN AKUNTANSI (JUMSI) Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal IPTEK Bagi Masyarakat Journal of Indonesian Management Jurnal Bina Bangsa Ekonomika Jurnal Iqtisaduna Jurnal Minfo Polgan (JMP) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri EKONOMIKA SYARIAH : Journal of Economic Studies Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Masyarakat Mengabdi Nusantara International Journal of Management and Business Economics Innovative: Journal Of Social Science Research Economics, Business, Accounting & Society Review Tashdiq: Jurnal Kajian Agama dan Dakwah Jurnal Penelitian Pendidikan Indonesia Proceeding International Conference on Islamic Economics Community Services Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Ecobankers : Journal of Economy and Banking Ulil Albab Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal CENDIKIA ISNU Jurnal Cendikia ISNU SU Jurnal Pengabdian Masyarakat Indonesia Jurnal Simki Economic Jurnal Pengabdian Kepada Masyarakat
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Financial Literacy Model of Abu Keumala Al-Aziziyah Boarding School Medan Aisyah, Siti; Nasution, Muhammad Lathief Ilhamy; Atha, Muhammad Alwan; Sabran, Iftasya Ainul Hafsah
Proceeding International Conference on Islamic Economics Community Services (ICIECS) Vol 2 (2024): Proceeding International Conference on Islamic Economics Community Services
Publisher : Universitas Islam Negeri Sumatera Utara

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Abstract

One of the intelligences that modern humans must have is financial intelligence, namely intelligence in managing personal assets, especially in managing personal financial assets. The respondents in this paper are students at Islamic boarding schools, where students are students who live far from their parents who are equipped with knowledge in managing finances and a certain amount of pocket money. Based on the results of the discussion, it can be explained as follows: a person's concept of financial literacy can be seen from his cognitive processes or the knowledge he has in managing finances, and in his attitude towards personal finances which will influence his financial behavior or decisions in managing finances. From the existing theory, it is adapted based on basic knowledge and financial attitudes for teenagers or those aged 13-18 years. The financial literacy model in Islamic boarding schools through values and sharing between people is able to maintain the life of an individual as a social creature who exists in a diverse community environment. This sense of solidarity and kinship will be very necessary to bring students into real life after they no longer live in Islamic boarding schools.
Enhancing Purchase Decisions for Cimory Yoghurt through Price Perception and Product Quality Priantna, Nur Asy Syifa; Darwadi, Riezky Bagus Prawira; Nurbaiti, Nurbaiti; Aisyah, Siti
Proceeding International Conference on Islamic Economics Community Services (ICIECS) Vol 1 (2023): Proceeding International Conference on Islamic Economics Community Services
Publisher : Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to examine the influence of price perception and product quality on purchasing decisions of Cimory Yoghurt among the people of Medan city. The research employed a quantitative approach using questionnaires for data collection. The sample comprised 100 respondents selected through purposive sampling. The findings revealed that price perception had a negative and insignificant effect on purchasing decisions, suggesting that price is not the primary factor influencing consumer buying behavior. In contrast, product quality had a positive and significant impact, indicating that higher perceived quality leads to a higher likelihood of purchasing Cimory Yoghurt. These results offer practical implications for Cimory's management, underscoring the importance of maintaining and enhancing product quality to attract consumer interest, rather than focusing solely on pricing strategies. The study contributes to a deeper understanding of consumer behavior in the yogurt market in Medan.
The Influence of Customer Orientation and Product Innovation Capability on Customer Satisfaction Medan City Sociolla Store Pujiastuti, Wulandari; Daulay, Aqwa Naser; Aisyah, Siti
Economics, Business, Accounting & Society Review Vol. 4 No. 3 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i3.301

Abstract

The cosmetic industry in Indonesia has experienced rapid expansion and has emerged as a strategic sector contributing to national economic growth. This development is accompanied by rising consumer expectations regarding product quality, service excellence, and immersive retail experiences, particularly within modern beauty store environments. This study examines how customer orientation and product innovation capability shape customer satisfaction at the Sociolla Offline Store in Medan City. A quantitative, associative research design was employed, involving 96 purposively selected respondents, with data analyzed using multiple linear regression. The findings demonstrate that customer orientation plays a central role in elevating customer satisfaction, as reflected in the effectiveness of personalized guidance, product education, and attentive interactions offered by beauty advisors. Product innovation capability likewise contributes meaningfully to the formation of satisfaction, particularly through the presence of diverse product assortments, frequent updates, aesthetic interior design, and experiential store concepts. Statistical results further show that customer orientation constitutes the more prominent determinant, while both variables collectively account for 86.2% of the variance in customer satisfaction, underscoring the robustness of the proposed model. These results highlight the necessity for beauty retail firms to strengthen customer-centered service practices while continuously advancing innovation in product offerings and store experiences to maintain competitiveness and respond to evolving consumer expectations.
Legal Protection for Taxpayers in Income Tax Disputes in the Tax Court Siti Aisyah; Halwa Nisa Ali Br. Tarigan; Halimatusadiah; Erna Wati; Dimas Nugroho
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.846

Abstract

Tax disputes, particularly those related to Income Tax (PPh), are a frequent issue in the relationship between taxpayers and tax authorities in Indonesia. In many cases, taxpayers feel disadvantaged by tax authorities' decisions that do not reflect the actual situation, thus giving rise to the need for adequate legal protection, particularly in the Tax Court process. This study aims to analyze the forms of legal protection for taxpayers in PPh disputes and to identify obstacles and opportunities within the tax justice system. The research method used is normative juridical with a statutory approach and case studies, supplemented by an analysis of Tax Court decisions. The results indicate that legal protection for taxpayers is normatively available through objection, appeal, and lawsuit mechanisms. However, in practice, various obstacles remain, such as limited access to legal aid, the tax authority's dominance in the burden of evidence, and the unequal position between taxpayers and tax authorities. In addition, some court decisions still do not fully reflect substantive justice for taxpayers. Therefore, a reform of the tax dispute system is needed to be more inclusive, transparent, and ensure equality between the parties. This research is expected to contribute to the development of a fair tax legal protection system in Indonesia.
Implementasi Teknologi Financial Dalam Qris Sebagai Sistem Pembayaran Digital Pada Sektor Umkm Di Kota Binjai Siti Aisyah; Nia Andriani; Niken Rahmadyah; Deby Novriansyah; Amelia Putri; Elsa Mayori
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 1 (2023): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v3i1.925

Abstract

Increasing, resulting in several changes fo;;owed by technological devlopments in the industrial revolution. One form of progress in internet technology is the use of financial technology in payment systems where payment transaction methods are facilitated by the phenomenon of a cashless society or payments using electronic money. MSMEs also experience this impact which emphasizes the importance of internet use. QRIS is the latest innovation in digital payments, namely the Quick Response Code Indonesian standard. QRIS, which was intiated by Bank Indonesia, provides convenience intransactions anywhere and anytime. This study aims to find out how the implementation of financial technology in QRIS as a Digital Payment System in the MSME Sector in Binjai Cuty. This research uses qualitative descriptive method. Data collection techniques, namely using observation, interviews, documentation and literature studies which will be analyzed through the author’s observations to answer the formulation of the research that the researcherts conducted in order to socialize the implementation of the use of QRIS in several MSMEs in the city of Binjai, namely street vendors such as Dayana Ponsel, Seafood Meatball Traders, Takoyaki Kimono, Geprek Chicken Vendors Adek Sri who are in the city Binjai. Through the interview method of several respondents from street vendors, the results of the study proved that 20% of MSME actors already use the the payment system using QRIS, but 80% of MSME traders do not know what QRIS is. QRIS helps merchants (MSMEs) to make payments mor ppractical, fast and secure and with the convenience of these transactions people choose to shop and will indirectly increase income for MSME players.
Legal Protection for Taxpayers in Income Tax Disputes in the Tax Court Siti Aisyah; Halwa Nisa Ali Br. Tarigan; Halimatusadiah; Erna Wati; Dimas Nugroho
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.846

Abstract

Tax disputes, particularly those related to Income Tax (PPh), are a frequent issue in the relationship between taxpayers and tax authorities in Indonesia. In many cases, taxpayers feel disadvantaged by tax authorities' decisions that do not reflect the actual situation, thus giving rise to the need for adequate legal protection, particularly in the Tax Court process. This study aims to analyze the forms of legal protection for taxpayers in PPh disputes and to identify obstacles and opportunities within the tax justice system. The research method used is normative juridical with a statutory approach and case studies, supplemented by an analysis of Tax Court decisions. The results indicate that legal protection for taxpayers is normatively available through objection, appeal, and lawsuit mechanisms. However, in practice, various obstacles remain, such as limited access to legal aid, the tax authority's dominance in the burden of evidence, and the unequal position between taxpayers and tax authorities. In addition, some court decisions still do not fully reflect substantive justice for taxpayers. Therefore, a reform of the tax dispute system is needed to be more inclusive, transparent, and ensure equality between the parties. This research is expected to contribute to the development of a fair tax legal protection system in Indonesia.
Faktor Tingginya Harga Produksi Yang Menyebabkan Rendahnya Minat UMKM di Desa Tambun Sungkean, Kecamatan Onan Runggu, Kabupaten Samosir, Sumatera Utara Indah Wahyu Prastiwi; Fahmi Reja Sitepu; Siti Aisyah; Imsar Imsar
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 3 (2025): Oktober : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i3.6011

Abstract

This research is part of the UINSU Community Service Program (KKN) held in Tambun Sungkean Village, Onan Runggu District, Samosir Regency, North Sumatra. The aim of this study was to examine the impact of high production costs on low community interest in establishing MSMEs. Field research indicates that most businesses face the challenge of high production costs, particularly those related to raw material costs, transportation costs, and labor costs. This results in less competitive product prices, reducing community interest in establishing and maintaining MSMEs. The results showed that production costs had a significant negative impact on community interest in developing MSMEs, contributing 62%. Other factors, such as limited access to capital, low consumer purchasing power, and a lack of technological support, also exacerbate the impact of high production costs. This study found that to encourage small and medium enterprises (MSMEs) in Tambun Sungkean Village, methods to reduce production costs through efficiency, making raw materials more accessible, and obtaining government support such as subsidies and business management training are crucial.
Optimalisasi Pemetaan Digital untuk Peningkatan Aksesibilitas UMKM melalui Google Maps Cinta Aisyahtul Kubra; Intan Alisa; Muhammad Sudepman Rohim Tarigan; Siti Aisyah
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 5 No. 1 (2026): Februari: Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v5i1.6012

Abstract

This study aims to analyze the role of digital mapping, particularly through Google Maps, in enhancing accessibility and competitiveness of Micro, Small, and Medium Enterprises (MSMEs). Digital mapping allows MSMEs to display business locations, operating hours, product photos, and contact information, facilitating consumers in finding their services. Integration with review and rating features also increases consumer trust and strengthens the professional image of the business. The study uses a qualitative descriptive approach through literature review on MSME digitalization, digital marketing strategies, and Google Maps implementation. The findings indicate that optimal utilization of digital mapping positively impacts business visibility, expands market reach, and fosters two-way interaction between business owners and consumers. Challenges such as limited digital literacy and funding can be addressed through training programs, mentorship, and government support. Therefore, optimizing digital mapping via Google Maps can serve as a crucial strategy for sustainable MSME development, helping businesses adapt to market trends and contribute significantly to national economic growth.
Strategi Peningkatan Nilai Tambah Keripik Singkong sebagai Ekonomi Kreatif di Huta III Kampung Dolok Nagori Boluk, Kecamatan Bosar Maligas, Kabupaten Simalungun Karisma Wardani; Khadijah Nur Aini; Prans Sintia Diadani; Reni Novianti Sari; Siti Aisyah
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 5 No. 1 (2026): Februari: Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v5i1.6439

Abstract

Micro, small, and medium enterprises (MSMEs), including those engaged in cassava chip production, play a significant role in the Indonesian economy. However, many MSMEs encounter difficulties in determining the factors that can support their success and designing strategies to remain competitive. This study explores the cassava chip producer “Nek Surati” through an analysis of marketing, technical, and operational aspects. The method used in this study is qualitative-descriptive with a case study approach involving in-depth interviews. The findings from this study indicate that the company has high sustainability potential, thanks to efficient product management, product variety, and operational efficiency. However, issues such as commodity price fluctuations and dependence on the harvest season remain challenges that need to be addressed. Strategies to overcome risks, including commodity inventory management and the development of digital marketing methods, were found to be the main solutions. With the implementation of risk management and optimization of marketing strategies, this business shows bright prospects for growth and contribution to the development of the Micro, Small, and Medium Enterprises sector.
Pengembangan Ekonomi Kreatif sebagai Strategi Inovasi dalam Produksi Sabun Cuci Piring di Desa Medan Krio Ade Nurul Kaidah Sinaga; Siti Aisyah; Tri Inda Fadhila Rahma; Masridha Masridha; Salsabila Putri
Jurnal IPTEK Bagi Masyarakat Vol 5 No 2 (2025)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i2.1310

Abstract

Ekonomi kreatif di pedesaan merupakan salah satu strategi penting untuk mendorong peningkatan kesejahteraan masyarakat sekaligus menumbuhkan kemandirian usaha lokal. Desa Medan Krio, Kecamatan Sunggal, Kabupaten Deli Serdang, memiliki sumber daya yang potensial namun belum terlalu optimal, khususnya pada produk rumah tangga. Program pengabdian masyarakat ini dirancang untuk meningkatkan keterampilan warga melalui pelatihan pembuatan sabun cuci piring yang dikombinasikan dengan strategi pemasaran digital. Kegiatan diikuti oleh 20 orang peserta (n = 20) yang berasal dari ibu rumah tangga, pemuda, dan pelaku UMKM skala kecil. Pada awalnya, warga belum memahami proses produksi maupun teknik pemasaran digital. Setelah diberikan penyuluhan, demonstrasi, serta praktik langsung, peserta dievaluasi melalui simulasi pembuatan sabun. Hasilnya menunjukkan peningkatan signifikan: seluruh peserta yang terbagi dalam 5 kelompok (masing-masing 4 orang) mampu memproduksi sabun cuci piring dengan baik (100% berhasil). Selain itu, sekitar 80% peserta memahami tahapan produksi, pembuatan label dengan Canva, serta promosi melalui Instagram. Hambatan utama yang ditemui adalah keterbatasan modal (dialami 55% peserta), peralatan produksi yang sederhana, serta keterbatasan sebagian warga lansia dalam menggunakan Canva. Kesimpulannya, kegiatan ini berhasil meningkatkan keterampilan teknis, memperkenalkan digitalisasi sederhana, dan membuka peluang usaha rumah tangga yang berpotensi memperkuat wirausaha desa.
Co-Authors Ade Nurul Kaidah Sinaga ahmad muharmansyah rezeki maulana Ahmad Taufiq Harahap Alfi Hidayat Ali Daud Hasibuan Alifa Adzra Siregar Amaliyah Mutiara Amanda Damayanti Nasution Amelia Putri Amelia Putri Nasution Andri Soemitra Anggita Rizkia Anisah Heriani Annio Indah Lestari Nasution Annisa Khoiri Aqwa Naser Daulay Ardhia Prameswari Aris Kukuh Prasetyo Aseh Kumala Sari Asmuni Asmuni Atha, Muhammad Alwan Ayu Intan Pratiwi Ayu Intan Pratiwi Ayu Widyastuti Rafisa Betania Kartika Chadisa Rizky Ananda Cici Winda Atila Cinta Aisyahtul Kubra Darwadi, Riezky Bagus Prawira Daulay, Aslamiyah Abda Deby Novriansyah Diah Adhairani Dian Irmawani Dimas Nugroho Dina Audiva Adawiyah Dina Aulia Nasution Dinda Namira Hsb Dinda Rahmayani Purba Dindy Rizka Occtavia Elsa mayori Ema Nur Syahfitri Epa Purnama Sari Epa Purnama Sari Harahap Erlangga Hakim Manurung Erna Wati Fadillah, Mutia Asmi Fahmi Reja Sitepu Fakri Mursala Fernanda Putri Fikri Haikal Fithrah Dwi Ananda Halimah Safitry Al-Fauziah Halimatusadiah Halwa Nisa Ali Br. Tarigan Harahap, Muhammad Ikhsan Hendra Harmain Herlin Syahdina Lubis Imamsyah Imamsyah Imsar Imsar Indah Aryani Indah Lestari Ritonga Indah Wahyu Prastiwi Intan Alisa Intan Nurbaiti Juli Syahputri Juwita Putri Wulandari Kamilah, K Karisma Wardani Khadijah Nur Aini Liska Febrianti Luthfiah Nur Bayani M. Ikhsan Harahap Malkan Yahya Abdillah Mardinal Tarigan Masridha Masridha Mauliza Nabila Maya Amelia Melati Devyana Melati Devyana Melati Melati Melati Melati Mhd Rafli Mhd Yahya Miftahul Jannah Mildayani Siregar Minta Ito Lubis Miranda Julia Pasaribu Muhammad Anshari Hutasuhut Muhammad Basri Muhammad Iqbal Sayuti Harahap Muhammad Lathief Ilhamy Nasution Muhammad Rafli Muhammad Rafli Muhammad Sudepman Rohim Tarigan Muhammad Yafiz Murni Sofiah Musdiansyah Putra Muslimatul Husnah Batubara Mustafa Kamal Rokan Mustapa  Khamal  Rokan Mutia Sari Mutiara Rahmah Nabila Ramadhani Nadia Evira Nasution, Annio Indah Lestari Nasution, Muhammad Lathief Ilhamy Naufal Andira Nia Andriani Nia Andriani Niken Rahmadyah Nugrhainy Hidayana Nur Ahmadi Bi Rahmani Nurbaiti Nurbaiti Nurbaiti, Nurbaiti Nurhafifah Saragih Nuri Aslami Nursapia Harahap Oky Aditia Siregar Praba Baskara Nasution Prans Sintia Diadani Pratama, Alde Rizky Preti Intan Sari Priantna, Nur Asy Syifa Pujiastuti, Wulandari Rahman, Nadila Aulia Raihan Saputra Reitandi Reitandi Reni Novianti Sari Resa Shin tia Ria Anjriani Sahputri Rika Nurmitha Riska Veronika Riska Veronika Risma Yana Sari Rismayanti Bintang Riza Ayu Asmita Rukiana Hasibuan Rypho Delzy Perkasa Sabran, Iftasya Ainul Hafsah Sahrul Pardede Salmiah Hasibuan Salsabila Putri Seri Rezjeki Wardani Tamba Siti Holijah Siti Nurhalizah Lubis Sri Ramadhani Sudana Fatahillah Pasaribu Sugeng Arifandi Banurea Sugianto Sugianto Sugianto Sugianto Supardi Supardi Tasya Yustika Putri Tri Inda Fadhila Rahma Tuti Tria Ulin Vania Sally Nabila Wahyu Andriansyah Naibaho Widiyani Hasibuan Wiranti Wiranti Yudi Bimantaka Zerimah Afgani Hasibuan