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All Journal HUMANIS 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 JUTIS : Jurnal Teknik Informatika Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat 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) Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Ekonomi Pertanian dan Agribisnis Seminar Nasional Riset dan Teknologi (SEMNAS RISTEK) Jurnal Lentera ICT
Muhammad Irsan
AMIK Wahana Mandiri
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Onomatope pada Pamflet Digital Produk Komersial Makanan dan Minuman Berbahasa Jepang: Kajian Struktur Irsan, Muhammad; Yohana Risagarniwa, Yuyu; Krisnawati, Ekaning
Humanis Vol 28 No 4 (2024)
Publisher : Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JH.2024.v28.i04.p10

Abstract

This research is a structural study that focuses on describing the syntactic categories and the types of Japanese onomatopoeia that taken from advertising pamphlets of commercial food and beverage products. The data analysis method that applied in this research is the intralingual pairing method. Some of the theories that used are the theory of syntactic categories from Ikuhiro and Lawrence (1998) as well as from Kaori (2006), the theory of onomatopoeia types from Kaori (2006) and the theory of sentence analysis through phrase structure trees from Tsujimura (1996). From the analysis that have done, it was found about 78 data, including 33 different onomatopoeias that appearing in 68 sentences on 48 digital pamphlets of commercial products from various brands. Based on syntactic categories, Japanese onomatopoeia can be categorized as verb, adjective, noun and adverb with particles and affixes as the marker that are quite diverse. Based on the type, Japanese onomatopoeia in digital pamphlets can be classified as giongo, giseigo, gitaigo, giyougo and also gijougo, with gitaigo is the most dominant type of onomatopoeia that used in digital pamphlets of food and beverages.
“SIPRODIV”: SISTEM PRODUKSI HORTIKULTURA BERBASIS DRIP FERTIGASI GRAVITASI KELOMPOK WANITA TANI (KWT) KERABAT DI KELURAHAN TAMALANREA INDAH Astrada, Muhammad Fachri Rama Dwi; Irsan, Muhammad; Adam, Ahmad Fatih; Nurannisa, Sitti; Meyrliani, Meyrliani; Bintoyan, Winda; Feriawan, Andi; Pata’dungan, Lianan; Shadiq, Syarifah Askina; Winanda, Erdy; Nanda, Rezki Ayu; Sampepadang, Novianti; Ihsan, Muhammad Takbiratul; Aswin, Rifdah Nafilah; Rifai, Ahmad; Dermawan, Rahmansyah
Jurnal Dinamika Pengabdian Vol. 10 No. 1 (2024): JURNAL DINAMIKA PENGABDIAN VOL. 10 NO. 1 OKTOBER 2024
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v10i1.36924

Abstract

SIPRODIV memanfaatkan ketinggian sumber air sebagai sumber tenaga (energi) irigasi dan pemupukan yang efisien. Pengabdian ini menggunakan metode pendekatan Asset-Based Community Development (ABCD) dan untuk evaluasi keberhasilan program menggunakan Participatory Action Research (PAR). Kegiatan pemberdayaan dilakukan melalui sosialisasi, pelatihan, dan pendampingan intensif. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan dan kemandirian Kelompok Wanita Tani (KWT) Kerabat di kebun sayuran melalui penerapan teknologi pertanian modern berbasis drip fertigasi gravitasi. Hasil pelaksanaan program menunjukkan peningkatan pemahaman dan keterampilan anggota KWT dalam instalasi dan pengoperasian sistem drip fertigasi gravitasi, budidaya hortikultura, serta pengolahan pascapanen dan pemasaran produk. Terbetuknya sebelas bedengan sayuran yang berisi tanaman hortikultura seperti cabai, terong, pakcoy, bayam, dan kangkung. Anggota KWT mampu menjadi paham budidaya hottikultura dan mampu memahami system tentang SIPRODIV. Evaluasi menunjukkan adanya peningkatan pemahaman sebesar 50,03% terkait sistem ini. ABSTRACT SIPRODIV utilizes the height of water sources as a source of efficient irrigation and fertilization energy. This community service uses the Participatory Action Research (PAR) method and the Asset-Based Community Development (ABCD) approach. Empowerment activities are carried out through socialization, training, and intensive mentoring. This study aims to improve the ability and independence of the Kerabat Women Farmers Group (KWT) in vegetable gardens by applying modern agricultural technology based on gravity drip fertigation. The results of the program implementation showed an increase in the understanding and skills of KWT members in the installation and operation of the gravity drip fertigation system, horticulture cultivation, post-harvest processing, and product marketing. The formation of eleven vegetable beds containing horticultural plants such as chili, eggplant, pak choy, spinach, and water spinach. KWT members were able to understand horticulture cultivation and were able to understand the SIPRODIV system. The evaluation showed an increase in understanding of 50.03% regarding this system. Keywords: Gravity drip fertigation, Women Farmers Group (KWT), Community empowerment.
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.
Co-Authors Adam, Ahmad Fatih Ahmad Rifai Alamanda Irwan, Andi Andi Inayah Auliyah Andi Mappaware, Nasrudin Andi Nurfadillah Ali Andi Vita Sukmarini, Andi Vita Armanto Makmun Astari, Nining 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 Hading, Muhaimin Ihsan, Muhammad Takbiratul Irma Wahyuningsih, Irma Irmayani Irmayani Johan Budiman, Johan Kholikussifa, Abdul Labbase, Ilham M. Gaussyah Makmun, Armanto Meyrliani, Meyrliani Mohd Din, Mohd Mokhtar, Shulhana Muhammad Fakih Muhammad Ikhwan Burhan Mujahid Mujahid, Mujahid Mursyid, Muhammad Mustafa, Hartati Nanda, Rezki Ayu Nevi sulvita karsa Nurannisa, Sitti Nurul Chairunnisa Noor 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 Radhiansyah, Radhiansyah Rangkuti, Marlinda nilam sari ratasya, Nur zalni Safii, Amir Sampepadang, Novianti Sanusi Bintang Selong, Abbas Shadiq, Syarifah Askina Solly Aryza Sulvita Karsa, Nevi Suparman, Hendra Suriyanti, Suriyanti Surya Sanjaya syahruddin , A. Syahrinaldy Syam, Asmadi Tasrief, Nur Zakiah Khaeriyah Vidiyono Novian Pratama, Vidiyono Novian Winanda, Erdy Yuyu Yohana Risagarniwa