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Pendampingan Kepatuhan Pembayaran Pajak di Kota Medan Wahyuni, Putri; Lazuardi, Dedy; Gustina, Ihdina
Lebah Vol. 18 No. 2 (2025): Maret: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v18i2.266

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Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pemahaman dan kepatuhan wajib pajak, khususnya pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), dalam melaksanakan kewajiban perpajakan di Kota Medan. Rendahnya tingkat kesadaran dan pemahaman masyarakat mengenai kewajiban perpajakan serta kompleksitas sistem pelaporan pajak menjadi latar belakang dilaksanakannya pendampingan ini. Metode kegiatan meliputi sosialisasi, pelatihan praktis, pendampingan langsung, serta evaluasi berkala. Melalui kegiatan ini, pelaku UMKM mendapatkan edukasi terkait peraturan pajak yang berlaku, penggunaan sistem perpajakan online (e-Filing dan e-Billing), serta tata cara pelaporan pajak yang benar. Hasil dari kegiatan ini menunjukkan peningkatan yang signifikan dalam pemahaman wajib pajak terkait sistem dan kewajiban perpajakan, serta adanya peningkatan kepatuhan pelaku UMKM dalam pelaporan pajak. Kolaborasi antara perguruan tinggi, kantor pajak, dan pemerintah daerah juga terbentuk untuk mendukung pelaksanaan kegiatan. Meski masih terdapat kendala teknis dalam penggunaan teknologi perpajakan, pendampingan yang diberikan berhasil membantu peserta mengatasi sebagian besar hambatan tersebut. Kesimpulannya, kegiatan ini berkontribusi positif terhadap peningkatan kepatuhan pajak di Kota Medan dan memberikan solusi berkelanjutan melalui layanan konsultasi pajak berbasis komunitas serta edukasi lanjutan
Implementasi Nilai Religius, Moral Etika dan Tradisi dalam Manajemen: Sebuah Tinjauan Literatur Lazuardi, Dedy; Wahyuni, Putri; Gustina, Ihdina; Mujiatun, Siti
Indonesian Journal of Islamic Economics and Business Vol. 9 No. 2 (2024): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v9i2.2848

Abstract

This research aims to understand how the application of religious, moral/ethical and traditional values affects organizational performance. It also explores the challenges faced by managers in implementing these values in management practices, as well as how these values can shape an organizational culture that supports sustainability and business ethics. This research uses a qualitative approach, with the Grounded Theory method to develop theories based on empirical data collected. Data collection techniques included interviews, observations, and document analysis, focusing on the phenomenon of applying religious, moral/ethical, and traditional values in the organization. The results show that religious, moral/ethical, and traditional values contribute significantly to improving organizational performance. Religious values such as honesty, justice, and responsibility create a harmonious and productive work environment. Morals/ethics support customer and stakeholder trust, while tradition strengthens organizational culture and employee loyalty. The results show that religious values, morals/ethics, and traditions contribute significantly to improving organizational performance. Religious values such as honesty, justice, and responsibility create a harmonious and productive work environment. Morals/ethics support customer and stakeholder trust, while traditions support organizational performance.
The Effect of Digital Marketing and Customer Experience on Customer Loyalty at Maju Bersama Ringroad Jenniefer Killiam; Dedy Lazuardi
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.192

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To increase company sales can be done in various ways, one of which is by maintaining customer loyalty. In this digital era, maintaining customer loyalty is no longer hindered by distance and time, only with social media alone customers can be contacted. Customer loyalty can also be maintained by improving the customer experience by providing certain offers and bonuses. This research uses quantitative data with the population being customers at Maju Bersama Ringroad. The sample was obtained using the Hair et al. formula so that a sample of 120 respondents was obtained. The results showed that digital marketing and customer experience partially affect customer loyalty at Maju Bersama Ringroad. Then simultaneously, digital marketing and customer experience partially affect customer loyalty at Maju Bersama Ringroad with a coefficient of determination of 58.9%.
Digital Marketing and Artificial Intelligence on Purchasing Decision in the Shopee App Zhensen; Dedy Lazuardi
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.213

Abstract

In this digital era, the role of e-commerce, especially Shopee, has grown so fast and has an important role in people's daily lives, the features created to make it easier for people to make purchases have encouraged people to continue making purchases. This study aims to determine whether digital marketing and artificial intelligence have a significant effect on purchasing decisions in the Shopee application. This study uses quantitative data with the population being people in the Medan Baru area totaling 36,191. The sample was obtained using the slovin formula as many as 100 respondents. The data collection technique uses judgmental or purposive sampling. The results showed that digital marketing (X1) and artificial intelligence (X2) had a positive and significant effect partially or simultaneously on purchasing decisions (Y). The results of the coefficient of determination (R2) test show that there is a relationship between the variables digital marketing (X1) and artificial intelligence (X2) with purchasing decisions (Y) in the Shopee application. Shopee is expected to utilize artificial intelligence (X2) as a customer assistance tool and maintain digital marketing (X1). This involves various aspects of technology in the Shopee application with the aim of increasing customer convenience and increasing company marketing.
THE INFLUENCE OF GREEN PRODUCT AND DIGITAL MARKETING ON PURCHASING DECISIONS AT STARBUCKS CEMARA ASRI Angga, Wellice; Dedy Lazuardi
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.231

Abstract

Technology is widely used by people to help their activities become more efficient. Without realizing it, their lifestyle has also changed, starting from their consumption patterns where they prefer to buy food from outside using applications because it is more practical. This causes the amount of plastic waste to increase because the food purchased uses plastic materials. This study aims to analyze the effect of green products and digital marketing both partially and simultaneously on purchasing decisions at Starbucks Cemara Asri. This research is descriptive research with a quantitative approach. The sample in this study amounted to 140 Starbucks consumer respondents with random sampling techniques selected through non-probability sampling with accidental sampling techniques. Data collection was carried out through distributing questionnaires. The collected data were analyzed by multiple linear regression. The results showed that green product and digital marketing had a significant partial and simultaneous effect on purchasing decisions at Starbucks Cemara Asri.
Company Purchase Decision Improvement Strategy Ihdina Gustina; Dedy Lazuardi
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 1 (2022): 2023 Global Economy and Business Recovery Strategy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v1i1.30

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This study aims to determine the effect of the Marketing Strategy on Purchasing Decisions at PT Pratama Mandiri Sakti. The research methodology used is quantitative descriptive method. The type of data used in this study is quantitative data, normally data obtained in the form of number or numbers. Data source are primary and secondary data . The result of analysis show that market segmentation and targeting has a significant and positive influence on PT. Pratama Mandiri Witness purchasing decisions based on the result of the partial hyphotesis test. The result showed that market segmentation and targeting had a significant effect on the PT. Pratama Mandiri Witness purchasing decisions and the remaining is influenced by other variables which was not examined.
Analisis Tax Avoidance pada Perusahaan Otomotif di BEI: melalui Capital Intensity dan Inventory Intensity Wahyuni, Putri; Gustina, Ihdina; Lazuardi, Dedy; Rinaldi, Muammar
Sulawesi Tenggara Educational Journal Vol 4 No 3: Desember (2024)
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Sulawesi Tenggara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54297/seduj.v4i3.887

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Penelitian ini bertujuan untuk mengetahui pengaruh capital intensity dan inventory intensity terhadap tax Avoidance pada perusahaan manufaktur subsektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini menggunakan jenis data kuantitatif dan sumber data adalah sumber data sekunder. Unit analisis dan observasi dalam penelitian ini adalah perusahaan manufaktur subsektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia dengan jumlah populasi sebanyak 13 perusahaan. Dari populasi tersebut, dipilih menggunakan teknik purposive sampling dan diperoleh sebanyak 9 perusahaan selama 5 periode yaitu periode 2018 – 2022 yang berjumlah 45 sampel. Variabel capital intensity tidak berpengaruh dan tidak signifikan terhadap tax Avoidance pada perusahaan manufaktur subsektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia. Maka dapat dinyatakan bahwa hipotesis pertama (H1) ditolak. Secara parsial, variabel inventory intensity berpengaruh signifikan terhadap tax Avoidance pada perusahaan manufaktur subsektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia. Maka dapat dinyatakan bahwa hipotesis kedua (H2) diterima. Keterbatasan penelitian ini adalah kurangnya keberagaman sampel karena penelitian ini hanya berfokus pada perusahaan manufaktur otomotif dan komponen yang terdaftar di Bursa Efek Indonesia. Penelitian selanjutnya diharapkan dapat memperluas cakupan penelitian. Secara simultan, variabel intensitas modal dan intensitas persediaan memiliki pengaruh yang signifikan terhadap penghindaran pajak pada perusahaan manufaktur subsektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia.
The Effect of Consumer Satisfaction and Service Quality on Consumer Loyalty at CV. Maju Jaya Selen Anggereyani; Dedy Lazuardi; Muammar Rinaldi; Ihdina Gustina; Adek apriyandi
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.154

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This study aims to determine Customer Satisfaction and Service Quality on Consumer Loyalty at CV. Maju Jaya. The research population that will be used in this research is all customers who made purchases at the company during the 2021 period, totaling 173 customers. By using the Slovin formula with an error rate of 5%, a total sample of 121 respondents was obtained. The results of partial hypothesis testing show consumer satisfaction has a significant effect on consumer loyalty. The results of partial hypothesis testing show service quality has a significant effect on consumer loyalty. The results of simultaneous hypothesis testing show that Consumer Satisfaction, Service Quality has a effect on consumer loyalty. The result of the coefficient of determination shows that 56% which means that the Consumer Loyalty variable can be explained by the Consumer Satisfaction and Service Quality variables. The conclusions from the results of this study indicate that partially Customer Satisfaction has a significant effect on Consumer Loyalty. Service Quality has a significant effect on Consumer Loyalty. Simultaneously, Customer Satisfaction and Service Quality have a significant effect on Consumer Loyalty.
PENGARUH KERAGAMAN, KELENGKAPAN PRODUK TERHADAP MINAT BELI ULANG MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING Sinaga, Hommy Dorthy Ellyany; Lazuardi, Dedy; Wangsa, Fendy
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 4 (2024): November 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i4.2293

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Penelitian ini bertujuan untuk mengetahui apakah Keragaman dan Kelengkapan Produk berpengaruh terhadap Kepuasan Pelanggan, untuk mengetahui apakah Kepuasan Pelanggan berpengaruh terhadap Minat Beli Ulang dan untuk mengetahui apakah Keragaman dan Kelengkapan Produk berpengaruh terhadap Minat Beli Ulang melalui Kepuasan Pelanggan sebagai variabel intervening. Penelitian ini menggunakan jenis data kuantitatif dan sumber data merupakan data primer dan data sekunder. Populasi pada penelitian ini adalah pelanggan yang melakukan pembelian ulang sparepart di PT Mega Anugrah Mandiri pada tahun 2022 sebanyak 133 pelanggan. Jumlah sampel adalah 100 pelanggan dengan rumus slovin. Teknik pengambilan sampel dengan nonprobability sampling menggunakan Random Sampling. Data dianalisis dengan metode analisis jalur. Hasil penelitian menunjukkan variabel Keragaman berpengaruh signifikan terhadap Kepuasan Pelanggan. Variabel Kelengkapan Produk berpengaruh signifikan terhadap Kepuasan Pelanggan. Kepuasan Pelanggan berpengaruh signifikan terhadap Minat Beli Ulang. Berdasarkan hasil pengujian hipotesis secara simultan diketahui bahwa hasil uji – F menunjukkan variabel Keragaman dan Kelengkapan Produk berpengaruh signifikan terhadap Kepuasan Pelanggan. Hasil uji sobel menunjukkan bahwa variabel Keragaman dan Kelengkapan Produk berpengaruh signifikan terhadap Minat Beli Ulang melalui Kepuasan Pelanggan sebagai variabel intervening.
WOMEN EMPOWERING THROUGH DECOUPAGE Hommy Dorthy Ellyany Sinaga; Petrus Loo; Dedy Lazuardi; Sri Rezeki; Norhaslina BT Asri; Mashitah Binti Duralim; Nur Fadzillah Binti Jaafar
Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Vol 4, No 1 (2024): April 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jpstm.v4i1.2049

Abstract

Abstract: The community service activity "Women Empowering Through Decoupage," conducted in continuation of the Memorandum of Understanding with Sultan Azlan Shah Malaysia Polytechnic, was organized by several lecturers at Sekolah Tinggi Ilmu Ekonomi Eka Prasetya from October 2nd to October 5th, 2023. The target participants were Puspanita (Wives of Lecturers/Employees) of Sultan Azlan Shah Malaysia Polytechnic. The activity focused on training participants in decorating pandan clutch using decoupage techniques. This collaboration between lecturers at Eka Prasetya College of Economics and Sultan Azlan Shah Malaysia Polytechnic lecturers aimed to empower Puspanita by imparting new knowledge and skills. The production outcomes potentially hold economic value. The activity garnered a highly positive response from all participants.            Keywords: decoupage; pandan clutch; puspanita; sultan azlan shah malaysia polytechnic; women empowering,  Abstrak: Kegiatan Pengabdian Kepada Masyarakat Women Empowering Through Decoupage dilakukan sehubungan dengan kelanjutan dari MoU dengan Politeknik Sultan Azlan Shah Malaysia. Kegiatan ini dilaksanakan oleh beberapa Dosen Sekolah Tinggi Ilmu Ekonomi Eka Prasetya dan berlangsung pada 2-5 Oktober 2023, dengan sasaran peserta adalah Puspanita (Istri dari Dosen/Pegawai) Politeknik Sultan Azlan Shah Malaysia. Aktivitas yang dilakukan adalah dengan memberikan pelatihan pembuatan menghias tas pandan dengan menggunakan Teknik decoupage. Pengabdian kepada Masyarakat ini merupakan kolaborasi dosen Sekolah Tinggi Ilmu Ekonomi Eka Prasetya dengan dukungan Dosen dari Politeknik Sultan Azlan Shah Malaysia. Dari kegiatan ini, para Puspanita mendapatkan pengetahuan dan ketrampilan yang baru. Hasil produksi dapat menjadi peluang bernilai ekonomis. Kegiatan ini mendapat respon yang sangat positif dari seluruh peserta. Kata kunci: decoupage; cluth pandan; pemberdayaan perempuan; politeknik sultan azlan shah; puspanita