This Author published in this journals
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 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 JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Pengabdian kepada Masyarakat Nusantara Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Economics and Digital Business Review 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 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 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 CENDIKIA ISNU
Claim Missing Document
Check
Articles

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

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

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

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

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.
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.
Co-Authors ahmad muharmansyah rezeki maulana Alfi Hidayat Alifa Adzra Siregar Amaliyah Mutiara Amanda Damayanti Nasution Amelia Putri Amelia Putri Nasution Andri Soemitra Anggita Rizkia Anisah Heriani Annio Indah Lestari Nasution 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 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 Epa Purnama Sari Epa Purnama Sari Harahap Erlangga Hakim Manurung Erna Wati Fadillah, Mutia Asmi 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 Intan Nurbaiti Juli Syahputri Juwita Putri Wulandari Kamilah, K Liska Febrianti Luthfiah Nur Bayani M. Ikhsan Harahap Malkan Yahya Abdillah Mardinal Tarigan 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 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 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 Pratama, Alde Rizky Preti Intan Sari Priantna, Nur Asy Syifa Rahman, Nadila Aulia Raihan Saputra Reitandi Reitandi 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 Salmiah Hasibuan Seri Rezjeki Wardani Tamba Siti Holijah Siti Nurhalizah Lubis Sri Ramadhani Sudana Fatahillah Pasaribu Sugeng Arifandi Banurea Sugianto Sugianto Sugianto Sugianto 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