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All Journal Jurnal Riset Akuntansi dan Bisnis Proceedings Konferensi Nasional Sistem dan Informatika (KNS&I) JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Jurnal Hukum Novelty Jurnal Dinamika Pengabdian (JDP) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management Jambura Law Review JUTIS : Jurnal Teknik Informatika Window of Community Dedication Journal JUSTIN (Jurnal Sistem dan Teknologi Informasi) Balance : Jurnal Akuntansi dan Manajemen Journal of International Conference Proceedings Innovative: Journal Of Social Science Research International Journal of Economic, Technology and Social Sciences (Injects) BIO-CONS: Jurnal Biologi dan Konservasi Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Ekonomi Pertanian dan Agribisnis Seminar Nasional Riset dan Teknologi (SEMNAS RISTEK) Jurnal Lentera ICT
Muhammad Irsan
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of Sources of Use of Working Capital Period 2011–2020 Irsan, Muhammad
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2809

Abstract

The purpose of this research is to analyze how the source and use of working capital PT. Pelabuhan Indonesia 1 Medan (Persero) and conduct an analysis of the problems that arise as well as the impact of a decrease or increase in the use of working capital sources of PT. Pelabuhan Indonesia 1 Medan (Persero) which experienced fluctuating conditions (up and down) working capital was not followed by income. The approach used in this study was a descriptive approach, namely collecting data, clarifying data, explaining data, and analyzing data. In this study the authors calculate the net working capital, sources and uses of working capital by using the financial statements in the form of a balance sheet and profit and loss. The descriptive data used is documentation data collection techniques.
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KOTA MEDAN Irsan, Muhammad; Sanjaya, Surya
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13513

Abstract

Tujuan penelitian ini adalah untuk mengetahui realisasi efektivitas penerimaan Pajak Bumi dan Bangunan di Kota Medan. Metode yang digunakan dalam penelitian ini adalah deskriptif. Jenis data yang digunakan yaitu data primer yaitu hasil wawancara dari pihak perusahaan mengenai pengakuan pendapatan dan data sekunder berupa data keuangan Badan Pendapatan Daerah Kota Medan. Analisis yang dilakukan dalam penelitian ini adalah teknik deskriptif. Berdasarkan hasil penelitian dapat disimpulkan bahwa Badan Pendapatan Daerah Kota Medan belum sepenuhnya efektif dalam melakukan efektivitas penerimaan Pajak Bumi dan Bangunan
Hubungan Antara Budaya Organisasi Dan Kinerja Tim Dalam Lingkungan Kerja Hybrid Labbase, Ilham; Irsan, Muhammad; Suparman, Hendra; Tasrief, Nur Zakiah Khaeriyah
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6711

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara budaya organisasi dan kinerja tim dalam lingkungan kerja hybrid. Lingkungan kerja hybrid, yang menggabungkan antara bekerja di kantor dan di luar kantor, menjadi semakin populer dalam beberapa tahun terakhir. Budaya organisasi, yang merupakan nilai-nilai, keyakinan, dan norma yang dianut oleh suatu organisasi, dapat memainkan peran penting dalam menentukan efektivitas tim dalam lingkungan kerja hybrid. Penelitian ini menggunakan metode kualitatif dengan studi kasus pada dua perusahaan yang menerapkan lingkungan kerja hybrid. Hasil penelitian menunjukkan bahwa budaya organisasi yang positif, seperti budaya kolaborasi, komunikasi terbuka, dan kepercayaan, dapat meningkatkan kinerja tim dalam lingkungan kerja hybrid. Sebaliknya, budaya organisasi yang negatif, seperti budaya birokrasi, hierarki, dan kurangnya komunikasi, dapat menghambat kinerja tim dalam lingkungan kerja hybrid.Kata Kunci : Budaya Organisasi, Kinerja Karyawan, Lingkungan Kerja
Pengaruh Kompetensi Terhadap Kinerja Pegawai Pada Kantor Pertanahan Kota Pare Pare Suriyanti, Suriyanti; irsan, Muhammad; ratasya, Nur zalni; Irmayani, Irmayani
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.4886

Abstract

Keberadaan manusia dalam organisasi memiliki posisi yang sangat vital. Keberhasilan organisasi sangat ditentukan oleh kualitas orang-orang yang bekerja di dalamnya. Perubahan lingkungan yang begitu cepat menuntut kemampuan sumber daya manusia dalam menangkap fenomena perubahan tersebut, menganalisa dampaknya terhadap organisasi dan menyiapkan langkah-langkah guna menghadapi kondisi tersebut. OIeh karena itu, peran manajemen sumber daya manusia dalam organisasi tidak hanya sekedar administratif tetapi justru lebih mengarah pada kemampuan mengembangkan potensi sumber daya manusia agar menjadi kreatif dan inovatif.  Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh kompetensi terhadap kinerja pegawai yang mempengaruhi kinerja pegawai Pertanahan Kota Pare pare. Pelaksanaan penelitian dilakukan pada Kantor Pertanahan Kota Pare pare Populasi penelitian ini adalah seluruh pegawai Kantor Pertanahan kota Pare pare sebanyak 38 orang. Jenis penelitian mengunakan analisis deskriptif, yakni dengan menilai seberapa besar makna dari jawaban yang diberikan pada masing-masing item pertanyaan. Hasil penelitian menunjukan bahwa faktor Pengetahuan,Keterampilan, Sikap Profesional, berpengaruh secara bersama-sama terhadap Kinerja pegawai pada Kantor Pertanahan Kota Pare pare . Kata Kunci: Pengetahuan, Keterampilan, Sikap.
INCOME TAX (PPH) 21 CALCULATION APPLICATION Panjaitan, Muhammad Adriansyah Safii; sanjaya, surya; irsan, Muhammad
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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

Abstract

The year 2024 begins with the implementation of the use of the average effective rate, or often referred to as TER. The TER scheme is used to calculate the amount of Article 21 Income Tax (PPh 21), the TER policy is regulated in Government Regulation Number 58 of 2023. The calculation of Article 21 Income Tax uses two calculation schemes, namely the monthly PPh Article 21 calculation scheme using the TER rate scheme, while the calculation of Article 21 Income Tax in the end-of-year tax period or December uses the rate of Article 17 paragraph (1) of the Income Tax Law. The calculation of Article 21 Income Tax deductions using the TER rate deducted from the gross income of permanent employees uses the monthly rates of categories A, B, and C which are adjusted to the marital status of the taxpayer and each rate category consists of 30 layers of rates.
Pengaruh pemberian pupuk hayati mikoriza terhadap pertumbuhan tanaman bayam (Amaranthus viridis) pulungan, Ahmad syhafwan S pulungan; Rangkuti, Marlinda nilam sari; ayu, Nur; Irsan, Muhammad; Pasaribu, Irgi Friskila Ade
Jurnal Ekonomi Pertanian dan Agribisnis Vol. 1 No. 1 (2023): Juli - Desember
Publisher : CV.ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jepag.v1i1.1297

Abstract

Bayam merupakan suatu tumbuhan yang tergolong ke dalam sayur sayuran yang memiliki nilai gizi yang baik bagi kesehatan makhluk hidup terutama sebagai bahan konsumsi makanan pada manusia. Pertumbuhan bayam hijau (Amaranthus viridis)Dapat dipengaruhi oleh eksterior dan interior tubuh tumbuhan salah satunya adalah dengan pemberian pupuk. Tidak lazim pemupukan merupakan salah satu cara agar mendapatkan pertumbuhan tumbuhan yang baik, salah satunya dengan menggunakan pupuk mikoriza, pupuk mikoriza sendiri merupakan suatu cendawan yang bekerja sebagai pemenuhan kebutuhan hara pada tanaman. Komposisi yang tepat dapat menghasilkan nilai yang sangat baik bagi pertumbuhan tumbuhan bayam hijau (Amaranthus viridis). Penelitian ini dilakukan dengan 3 taraf perlakuan dengan di setiap perlakuan dilakukan 3 kali pengulangan dengan intensitas yang berbeda. Hasil yang didapati setelah 8 minggu melakukan riset, hasil yang paling menonjol didapat pada taraf perlakuan ke 3 dengan hasil yang signifikan didapati pada minggu ke 8 perlakuan 3 tinggi tanaman 34 cm.
Pengaruh Penerapan E-Filling, Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Medan Polonia Irsan, Muhammad
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/24167

Abstract

This study is a study conducted to test the effect of the implementation of E-filling, service quality and tax sanctions on taxpayer compliance at KPP Pratama Medan Polonia. This study is a quantitative study using an associative research approach. The associative approach is an approach using two or more variables to determine the relationship between one variable and another. The sample of this study was 100 respondents with sampling using the slovin formula. This study uses primary data by distributing questionnaires to respondents registered at KPP Pratama Medan Polonia. Data were analyzed using multiple linear regression analysis techniques using the SPSS application. Based on the results of the study, it was concluded that the Implementation of E-filing has a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia, Service Quality has a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia Tax Sanctions have a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia and the Implementation of E-filing, Service Quality and Tax Sanctions have a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia.
Analisis Kontribusi Penerimaan Pajak Hiburan Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Medan Sanjaya, Surya; Irsan, Muhammad; Pasaribu, Ade Tria Febyanti
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/24329

Abstract

This study aims to analyze the contribution of Entertainment Tax and Advertising Tax revenues to the Regional Original Income (PAD) in Medan City in 2021-2023. The problem that occurs in this study is the number of taxpayers for Entertainment Tax and Advertising Tax in Medan City which is increasing but the revenue received does not meet the set target. The research approach used is a descriptive approach and this type of data is qualitative data. The data analysis technique used in this study is a descriptive analysis technique. This study took place at the Medan City Regional Revenue Agency. The results of the contribution analysis show that the revenue of Entertainment Tax and Advertising Tax is classified as very low in contributing to the original regional income of Medan City. The low contribution of Entertainment Tax and Advertising Tax to Regional Original Income is caused by several factors, including the low awareness of taxpayers to carry out their obligations, the existence of taxpayers who do not report, and the financial problems of taxpayers so that they cannot pay their taxes.
Analysis of the concept of schikking as an alternative in the strategy for recovering state financial or economic losses Syam, Asmadi; Din, Mohd; Bintang, Sanusi; M. Gaussyah; Irsan, Muhammad
Jurnal Hukum Novelty Vol. 16 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/jhn.v16i2.30555

Abstract

Introduction to the Problem: The main issue in handling cases in the economic field is the recovery of the state's financial losses or the country's economy. This is due to the orientation of law enforcement, which always focuses on imposing imprisonment as a deterrent. As a result, fines that are imposed are often substituted with imprisonment. The criminal justice process, which ultimately leads to imprisonment, is considered ineffective and incurs high costs. Through the authority of schikking, it is considered as one of the alternative solutions. However, in practice, it still generates various reactions, including assumptions that it does not effectively deter perpetrators from committing crimes. Purpose/Study Objectives: This research aims to examine and explain the perspective of schikking in handling economic criminal acts. Through the imposition of schikking, can financial losses or the state's economy be effectively and efficiently restored. Design/Methodology/Approach: The research method used is normative juridical research, a type of legal research that examines the systematics of law, identifying key concepts in law, and analyzing prevailing norms and principles in legal science. Findings: The research findings indicate that the concept of schikking views economic crimes as the cause of economic disruption in the country, so the prosecution must prioritize the recovery of state losses. As one of the sentencing systems and part of the attorney general's opportunity, schikking can be applied to crimes that have a broad impact on the country's economy. The implementation of schikking is considered effective and efficient in reducing state expenditures, taking into account the costs and benefits of handling economic cases. Additionally, schikking provides a mutually beneficial solution for the parties by giving the perpetrator an opportunity to constructively demonstrate their capacity and qualities. Schikking does not completely eliminate the element of deterrence, but rather simplifies the criminal justice system by offering a more efficient and adaptable solution, without sacrificing the core goals of law enforcement, restoring economic losses, and ensuring substantive justice. Paper Type: Research Article.
Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Pelaporan Keuangan Pada Umkm Di Kota Medan Irsan, Muhammad; Sanjaya, Surya; Mustafa, Hartati
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 2 (2025): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/26798

Abstract

The purpose of this study is to determine whether Financial Literacy and Financial Attitude have a significant influence on the Financial Reporting of MSMEs in Medan City, especially in Medan Deli District. This study is a quantitative study with data collection techniques using a questionnaire method given to 48 Micro, Small and Medium Enterprises (MSMEs) in Medan Deli District. The population in this study amounted to 83 MSMEs and the sample in the study amounted to 48 MSMEs. The data analysis techniques used were Outer Model Analysis, Inner Model Analysis, Hypothesis Testing analyzed using Smart PLS software. The results of this study state that Financial Literacy has a significant influence on the Financial Reporting of MSMEs. Then Financial Attitude has a significant influence on the Financial Reporting of MSMEs. And Financial Literacy and Financial Attitude have a significant influence on the Financial Reporting of MSMEs in Medan City, especially in Medan Deli District.
Co-Authors Adam, Ahmad Fatih Ahmad Rifai Alamanda Irwan, Andi Andi Mappaware, Nasrudin Andi Vita Sukmarini Armanto Makmun Astari, Nining Astarudin, Tatang Astrada, Muhammad Fachri Rama Dwi Aswin Fitriansyah, Aswin Aswin, Rifdah Nafilah Ayu, Nur Baso Amang, Baso Bintoyan, Winda Chaerul Anwar Dermawan, Rahmansyah Ekaning Krisnawati Farisi, Salman Feriawan, Andi Ihsan, Muhammad Takbiratul Irma Wahyuningsih, Irma Irmayani Irmayani Johan Budiman Kholikussifa, Abdul Khozin, Ahmad Abdul Labbase, Ilham M. Gaussyah Martina Restuati Meyrliani, Meyrliani Mohd Din, Mohd Mokhtar, Shulhana Muhammad Fakih Mujahid Mujahid, Mujahid Mursyid, Muhammad Mustafa, Hartati Nanda Pratiwi Nanda, Rezki Ayu Nasution, Muhammad Irsan Nevi sulvita karsa Nurannisa, Sitti Oryen Cristina Hasibuan, Oryen Cristina Panjaitan, Muhammad Adriansyah Safii Parningan, Zherant Pasaribu, Ade Tria Febyanti Pasaribu, Irgi Friskila Ade Pata’dungan, Lianan pulungan, Ahmad syhafwan S pulungan Pulungan, Khairul Anwar Rangkuti, Marlinda nilam sari ratasya, Nur zalni Safii, Amir Sampepadang, Novianti Sanusi Bintang Selong, Abbas Shadiq, Syarifah Askina Suparman, Hendra Suriyanti, Suriyanti Surya Sanjaya Syam, Asmadi Tasrief, Nur Zakiah Khaeriyah Uu Nurul Huda, Uu Nurul Vidiyono Novian Pratama, Vidiyono Novian Winanda, Erdy Yuyu Yohana Risagarniwa