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All Journal Paradigma : Journal of Science, Religion and Culture Studies Assets : Jurnal Ekonomi, Manajemen dan Akuntansi SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Pendas : Jurnah Ilmiah Pendidikan Dasar SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Scientific Journal of Reflection : Economic, Accounting, Management and Business JPT : JURNAL PROTEKSI TANAMAN (JOURNAL OF PLANT PROTECTION) Inovator : Jurnal Manajemen JAE (Jurnal Akuntansi dan Ekonomi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Best Journal (Biology Education, Sains and Technology) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING International Journal of Social and Management Studies (IJOSMAS) Humanism : Jurnal Pengabdian Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) JES (Jurnal Ekonomi STIEP) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abmas Negeri (JAGRI) JURNAL ILMIAH GLOBAL EDUCATION Indo-MathEdu Intellectuals Journal Journal of International Conference Proceedings Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Pariwisata, Bisnis Digital dan Manajemen Research of Accounting and Governance Journal of Entrepreneurship and Community Innovations Riwayat: Educational Journal of History and Humanities Cendikia Pendidikan BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Jurnal ABDIMAS MUTIARA PROFESOR : Professional Education Studies and Operations Research Journal Health of Education Taxation and Public Finance Jurnal Manajemen dan Administrasi Antartika Joyful Learning Journal
Imelda Sari
University of North Sumatera
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pelatihan Manajemen Waktu Sebagai Pendorong Semangat Belajar Bagi Anak-Anak Panti Asuhan Al-Ma’un Yani Pramularso, Eigis; Sari, Imelda; Syahyuni, Dedy; Hafshah, Siti Nur; Andini, Vina Octafia; Rachmawati, Susan
Jurnal Abdimas Ekonomi dan Bisnis Vol. 3 No. 2 (2023): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v3i2.2956

Abstract

Pengelolaan manajemen waktu merupakan aktivitas yang dapat dilakukan secara teratur sehingga nantinya tercapai apa yang sudah direncanakan sebelumnya. Manajemen waktu dapat berupa arahan atau pengingat tentang pentingnya waktu sehingga perlu dikelola dengan baik. Peran yang penting ini tentu menjadi tantangan agar  manajemen waktu dapat dikelola dan dapat diimplementasikan. Berkaitan dengan manajemen waktu untuk Panti Asuhan Al-Ma’un masih memiliki permasalahan yaitu  kurangnya pemahaman tentang manajemen waktu, manfaat dan penerapannya yang belum optimal. Oleh karena itu, perlu adanya solusi dalam manajemen waktu bagi penghuni Panti Asuhan Al-Ma’un yaitu dengan memberikan pelatihan dan pengetahuan manjemen waktu sebagai salah satu sarana yang nantinya digunakan sebagai pendorong semangat belajar bagi Anak-Anak Panti Asuhan Al-Ma’un dengan lebih baik lagi ke depannya. Pelaksanaan Pengabdian Masyarakat dilakukan melalui kerjasama antara dosen & mahasiswa UBSI dengan Panti Asuhan Al-Ma’un secara tatap muka. Materi yang disampaikan diantaranya memberikan pemahaman mendasar mengenai manajemen waktu dan selanjutnya memberikan arahan manfaat dan tips atau cara penggunaan terkait manajemen waktu, serta semangat dan motivasi kepada peserta agar dapat meningkatkan prestasi melalui manajemen waktu. Metode pelaksanaan terkait pengelolaan waktu yaitu dengan melakukan observasi untuk melihat gambaran mengenai kegiatan Panti Asuhan Al-Ma’un dan mengidentifikasi permasalahan yang ada. Tahap pelaksanaannya memberikan pelatihan dan pemahaman tentang manajemen waktu dengan memberikan materi secara langsung. Hasil yang diperoleh setlah melaksanakan PkM yaitu pemahaman dan pengetahuan peserta tentang manajemen waktu diharapkan menjadi meningkat yang terbukti setelah dilakukannya evaluasi dan pengisian kuesioner.    
Do the Economic Growth, PAD, DAU and DAK Fluctuations Effect on Capital Expenditures? Pratiwi, Azhara Oktavianita; Sari, Imelda
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.233

Abstract

This research aims to determine the effect of economic growth, fluctuations in local revenue, fluctuations in general allocation funds, and fluctuations in special allocation funds on capital expenditure. The data in this research is secondary data obtained from the Republic of Indonesia Financial Audit Agency (BPK RI). This research uses data from Regional Government Financial Reports (LKPD) regarding Gross Regional Domestic Product (PDRB) and Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regencies/Cities throughout South Sumatra for 2018-2020. The data analysis technique used is quantitative analysis. The results of this research partially show that the variables Fluctuations in Regional Original Income and Fluctuations in Special Allocation Funds influence Capital Expenditures. Meanwhile, the Economic Growth and General Allocation Fund Fluctuations do not affect Capital Expenditures. Managerial implications suggest that regional governments should enhance revenue stability and strategically manage fund allocations to ensure consistent and sustainable capital investments. This approach will enable better financial planning and improved infrastructure development, ultimately fostering regional economic growth and development.
Pengaruh Pelatihan dan Kompensasi Terhadap Kepuasan Kerja Pegawai Pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kota Bekasi Anissa Septiani Rahma; Sari, Imelda
Jurnal Ekonomi STIEP Vol. 10 No. 2 (2025): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v10i2.513

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan dan kompensasi terhadap kepuasan kerja pegawai pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kota Bekasi. Objek dalam penelitian ini adalah seluruh pegawai BKPSDM yang aktif bekerja pada tahun 2025. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada 50 responden yang dipilih dengan purposive sampling, serta didukung oleh studi literatur dan dokumentasi. Analisis data menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS versi 27. Hasil penelitian menunjukkan bahwa pelatihan dan kompensasi secara simultan berpengaruh signifikan terhadap kepuasan kerja pegawai. Secara parsial, pelatihan memberikan kontribusi positif terhadap peningkatan keterampilan dan motivasi kerja, sedangkan kompensasi berperan dalam menciptakan rasa keadilan dan penghargaan terhadap kontribusi pegawai. Penelitian ini merekomendasikan agar instansi pemerintah daerah merancang program pelatihan dan sistem kompensasi yang lebih terstruktur dan berkelanjutan guna meningkatkan kepuasan dan kinerja pegawai secara optimal. This study aims to analyze the effect of training and compensation on employee job satisfaction at the Human Resources Development and Staffing Agency (BKPSDM) of Bekasi City. The research object includes all active BKPSDM employees in 2025. A quantitative approach with an associative method was used. Data were collected through questionnaires distributed to 50 purposively selected respondents, supported by literature review and documentation. Data were analyzed using multiple linear regression with the help of SPSS version 27. The results showed that training and compensation simultaneously had a significant impact on job satisfaction. Partially, training positively contributes to improving skills and work motivation, while compensation fosters a sense of fairness and appreciation for employee contributions. This research recommends that local government agencies design more structured and sustainable training programs and compensation systems to enhance employee satisfaction and overall performance.
Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT Legalyn Bisnis Indonesia Mala Faizatun Nikmah; Sari, Imelda
Jurnal Ekonomi STIEP Vol. 10 No. 2 (2025): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v10i2.516

Abstract

PT Legalyn Bisnis Indonesia adalah perusahaan yang bergerak di bidang layanan hukum dan konsultasi bisnis. Fokus perusahaan adalah menyediakan layanan pengurusan legalitas bisnis, seperti pengurusan izin usaha, PT, CV, dan PMA, serta pengurusan izin usaha dan legalitas lainnya, legalyn bisnis Indonesia juga menyediakan layanan Virtual Office.Tujuan penelitian ini adalah untuk mengetahui bagaimana gaya kepemimpinan dan lingkungan kerja berdampak pada kinerja karyawan PT Legalyn Bisnis Indonesia. Selain itu, penelitian ini juga ingin mengetahui bagaimana kedua komponen tersebut berkontribusi pada peningkatan kinerja karyawan di perusahaan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan sampel jenuh. Setiap populasi yang memenuhi kriteria penelitian dianggap sebagai sampel. Sampel penelitian adalah 55 karyawan PT Legalyn Bisnis Indonesia dari berbagai divisi. Metode pengumpulan data yang digunakan pada penelitian ini adalah dengan kuesioner yang dibagikan kepada semua karyawan PT Legalyn Bisnis Indonesia. Kuesioner ini dimaksudkan untuk mengukur pendapat responden tentang gaya kepemimpinan, lingkungan kerja, dan kinerja karyawan. Data akan dikumpulkan dan dianalisis menggunakan program SPSS versi 27. Hasil penelitian ini menunjukkan bahwa gaya kepemimpian secara parsial berpengaruh positif dan signifikan terhadap kinerja karyawan, lingkungan kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja karyawan, dan gaya kepemimpinan dan lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan secara simultan atau bersama-sama. PT Legalyn Bisnis Indonesia is a company engaged in legal services and business consulting. The company's focus is to provide business legality management services, such as business license management, PT, CV, and PMA, as well as business license management and other legalities, Legalyn Bisnis Indonesia also provides Virtual Office services. The purpose of this study is to determine how leadership style and work environment affect the performance of PT Legalyn Bisnis Indonesia employees. In addition, this study also wants to find out how these two components contribute to improving employee performance in the company. This study uses a quantitative approach and uses saturated samples. Each population that meets the research criteria is considered a sample. The research sample was 55 employees of PT Legalyn Bisnis Indonesia from various divisions. The data collection method used in this study was a questionnaire distributed to all employees of PT Legalyn Bisnis Indonesia. This questionnaire is intended to measure respondents' opinions about leadership style, work environment, and employee performance. Data will be collected and analyzed using the SPSS version 27 program. The results of this study indicate that leadership style partially has a positive and significant effect on employee performance, work environment partially has a positive and significant effect on employee performance, and leadership style and work environment have a positive and significant effect on employee performance simultaneously or together.
Pengaruh Gaya Kepemimpinan dan Fasilitas Kerja Terhadap Pegawai Pusat Pemberitaan Lembaga Penyiaran Publik Radio Republik Indonesia Rahayu, Dwi Nur; Sari, Imelda
Jurnal Pariwisata Bisnis Digital dan Manajemen Vol. 4 No. 2 (2025): Jurnal Pariwisata, Bisnis Digital dan Manajemen Periode November 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/jasdim.v4i2.6900

Abstract

This study was conducted on employees of the News Center of the Public Broadcasting Institution Radio Republik Indonesia (LPP RRI), which plays a strategic role in delivering information to the public. The purpose of this study was to examine the effect of leadership style and work facilities on employee job satisfaction. This research employed a quantitative approach with an associative research design. Data were collected through the distribution of questionnaires to 55 respondents selected using the Slovin formula from a total population of 112 employees. The data were analyzed using multiple linear regression with the assistance of SPSS version 29. The results show that leadership style has a significant effect on job satisfaction with a t-value of 5.780, while work facilities also have a significant effect with a t-value of 3.488. Simultaneously, both variables significantly affect job satisfaction with an F-value of 48.164. These findings confirm that improvements in leadership quality and the provision of adequate work facilities can have a positive impact on employee job satisfaction in the News Center of LPP RRI.
The Role Of Promotion In Mediation Of Lifestyle And Product Quality On Buying Interest Yamaha NMAX Motorcycles Suleman, Dede; Suyoto, Yohanes Totok; Zahra, Zahra; Sari, Imelda; Lestiningsih, Amin Setio; Yulistria, Resti; Widyastuti, Indria; Haryati, Raden Ati
International Journal of Social and Management Studies Vol. 3 No. 2 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.475 KB) | DOI: 10.5555/ijosmas.v3i2.178

Abstract

The purpose of this study was to examine and analyze the effect of lifestyle and product quality on interest in buying Yamaha NMAX motorcycles with promotion as a mediating variable. Data were collected through questionnaires to 55 respondents who owned Yamaha NMAX motorcycles in Jakarta, data collection used purposive sampling technique. The collected data is processed by using the Structural Equation Model (SEM) analysis method with the SmartPLS 3.0 software tool. The results show that lifestyle has a significant effect on promotion and buying interest, product quality has a significant effect on promotion and buying interest, promotion does not significantly affect buying interest, promotion is not a good mediating variable on buying interest.
Optimizing Income Tax Revenue: The Roles of Taxpayer Compliance, Audit Effectiveness, and Payment Timeliness Zaki, Yusuf Abdurrahman; Sari, Imelda
Taxation and Public Finance Vol. 3 No. 1 (2025): DECEMBER 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i1.476

Abstract

This study examines the impact of taxpayer compliance, tax audits, and income tax payable both independently and collectively on income tax revenue at the Penjaringan Primary Tax Office in Jakarta. Utilizing a quantitative approach, the analysis employs multiple linear regression, t-tests, and F-tests on data from corporate taxpayers. The results reveal that taxpayer compliance, the effectiveness of tax audits, and the amount of income tax payable each have a positive and significant effect on income tax revenue, with tax audits contributing the most significantly. Together, these variables account for 70.8% of the variation in income tax revenue. The originality of this research lies in its comprehensive exploration of compliance behavior, audit enforcement, and payment realization within a single administrative context, providing empirical evidence from a densely populated urban tax office that has been previously overlooked in the literature. The practical implications underscore the necessity for tax authorities to enhance compliance monitoring systems, strengthen risk-based audit frameworks, and improve the management of tax receivables to elevate the effectiveness of income tax administration and mitigate revenue leakage
Effective Use of E-Money through Online Shopping in E-Commerce: English Givan, Bryan; Amalia, Rizky; Abdurrachman, Abdurrachman; Sari, Imelda; Heri Winarno, Slamet; Arman Syah Putra
International Journal of Educational Research & Social Sciences Vol. 2 No. 6 (2021): December 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i6.245

Abstract

The background of the problem raised in this study is how to measure the effectiveness of using e-money for online shopping on an e-commerce shopping system. With the use of Imani, the use of cash will be limited so that it will be able to do more transactions on online shopping in e-commerce. The method used in this study is to use quantitative methods by conducting a survey to 100 users of online shopping in e-commerce, with the results of the survey, the data can be processed so that it can be seen whether the direction of the hypothesis raised in this study is directly proportional or proportional. The problem raised in this study is how to measure the effectiveness of a payment, especially payments using electronic money media. Therefore, with a non-cash payment system, the effectiveness of the payment will be known. The purpose and objective of this research is to find out how the effectiveness of using electronic money in payment systems that are carried out online and used in various places so that many transactions are carried out only using electronic money and not using cash.
Strengthening Tax Compliance through Good Public Governance Sari, Imelda; Hasan, Nida Nadya
Research of Accounting and Governance Vol. 4 No. 1 (2026): JANUARY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i1.581

Abstract

This study examines the effects of taxpayer knowledge and changes in tax regulations on individual taxpayer compliance, with good public governance as a mediating variable. Despite the widespread implementation of the self-assessment system, taxpayer compliance remains a persistent challenge, particularly amid frequent regulatory changes and varying governance quality. Using a quantitative approach, this study involved 100 individual taxpayers registered at the Kemayoran Pratama Tax Office in Jakarta, selected through incidental sampling. Data were collected via questionnaires and analyzed using Partial Least Squares (PLS) with SmartPLS 4.1.9. The results indicate that taxpayer knowledge has a positive and significant effect on compliance, while changes in tax regulations have a significant negative effect. However, both taxpayer knowledge and regulatory changes positively influence good public governance, which in turn significantly enhances taxpayer compliance. Furthermore, good public governance mediates the relationship between taxpayer knowledge and compliance, as well as between regulatory changes and compliance, mitigating the adverse effects of regulatory complexity. These findings contribute to tax compliance literature by highlighting the critical mediating role of governance quality. From a policy perspective, strengthening transparent, consistent, and well-communicated governance frameworks is essential to improving voluntary tax compliance and supporting sustainable revenue mobilization.
Pengaruh Gaya Kepemimpinan dan Fasilitas Kerja Terhadap Pegawai Pusat Pemberitaan Lembaga Penyiaran Publik Radio Republik Indonesia Rahayu, Dwi Nur; Sari, Imelda
Jurnal Pariwisata Bisnis Digital dan Manajemen Vol. 4 No. 2 (2025): Jurnal Pariwisata, Bisnis Digital dan Manajemen Periode November 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/jasdim.v4i2.6900

Abstract

This study was conducted on employees of the News Center of the Public Broadcasting Institution Radio Republik Indonesia (LPP RRI), which plays a strategic role in delivering information to the public. The purpose of this study was to examine the effect of leadership style and work facilities on employee job satisfaction. This research employed a quantitative approach with an associative research design. Data were collected through the distribution of questionnaires to 55 respondents selected using the Slovin formula from a total population of 112 employees. The data were analyzed using multiple linear regression with the assistance of SPSS version 29. The results show that leadership style has a significant effect on job satisfaction with a t-value of 5.780, while work facilities also have a significant effect with a t-value of 3.488. Simultaneously, both variables significantly affect job satisfaction with an F-value of 48.164. These findings confirm that improvements in leadership quality and the provision of adequate work facilities can have a positive impact on employee job satisfaction in the News Center of LPP RRI.
Co-Authors Abdurrachman, Abdurrachman Adler Haymans Manurung Adri, Sultan Agung Dharmawan Buchdadi Agusty, Wanny Aini, Marina Andini, Vina Octafia Anissa Septiani Rahma Apriansyah, Poni Melati Ariani, Aspa Arman Syah Putra Asaari, Masagus Bianka Margareth Simatupang Budiantoro, *Harry Budiantoro, Harry Buulolo, Berkat Father Challen, Auliffi Ermian Dede Suleman dedy syahyuni, dedy DEVI ADE HERYANTI Dewi Astuti Dwi Meida Fitria Efendy Zain, Efendy Eigis Yani Pramularso Ernalida Etty Gurendrawati, Etty Firmansah, Iqbal Rauf Fitria Fitria, Amelia Fitria, Dwi Meida Givan, Bryan Hafshah, Siti Nur Harahap, Aisyah Hasan, Nida Nadya Heri Winarno, Slamet Hesty Juni Tambuati Subing, Hesty Juni Hukama, La Diadhan Indria Widyastuti Isnurrini hidayat, Isnurrini Khairani, Dewi Lahagu, Ani Santa Rohani Lestiningsih, Amin Setio Lubis, Nur Halimah Madjid, Suhirman Maharani, Siti Dewi Mala Faizatun Nikmah Mania, Rasmita Manullang, Thomas Ridoansih Margie, Lyandra Aisyah Melly Br Bangun Muhammad Faisal Muhammad Yusuf Munzir Busniah Nadriani, Silvi Naibaho, Yuni Naftalia Ningsih, Hestin Agus Tantri Noviyanti, Cahyani Rahma Nugroho, Randhy Nurbaya Mentari Nurul Fahira Nurul Rahmi Oktavia, Dinda Panji Patra Anggaredho, Panji Patra Patricia, Putri Pertiwi, Putri Indah Pratiwi, Azhara Oktavianita Pratiwi, Sevia Restu Purnawati, Purnawati Putri, Ineke Raden Ati Haryati Rahayu, Dwi Nur Ratnawaty Marginingsih Razumarda, Sela Resti Yulistria Rida Prihatni Rizky Amalia Rossikha, Faiza Rusdi Rusli, Rusdi SANI SUSANTI Sari, Cindy Antika Sembiring, Putri Pebrija Shahyuni, Dedy Sianturi, Mian Sibarani, Bintang Berliana Sigalingging, Avrieny Simatupang, Bianka Margareth Sinaga, Elvipson Sinaga, Jelita Tessalonika Sri Wahyuni Subaedah, Sitti Subing, Hesty Juni Tambuati Suparno Suparno Surbakti, Ireniza Eka Magharany Susan Rachmawati Syarifah Maulidia Tari Tessalonika, Jelita Uswatun Hasanah Waisimon, Alfonsina Wau, Elvira Dian Putri Weny Widiya Widiya, Weny Widyaningrum, Rini Dwi Wiwik Widiyanti, Wiwik Yohanes Totok Suyoto Yusnadi, Yusnadi Yusron, Ali Zahra Zahra Zai, Silfanus Zainal Zawir Simon, Zainal Zawir Zaki, Yusuf Abdurrahman Zhafiraah, Nazma Riska