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Peningkatan Keterampilan Usaha dan Kepatuhan Pajak UMKM Olahan Hasil Laut dalam Mendukung Pertumbuhan Ekonomi Lokal di Belawan Bahari Citra Windy Lubis; Haervi Yunira; Rahmat Daim Harahap; Siti Kadariah; Syahdani Syahdani
Publikasi Pengabdian Masyarakat Vol 5 No 2 (2025): PUBLIDIMAS Vol. 5 No. 2 NOVEMBER 2025
Publisher : LPPM Universitas Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/publidimas.5.2.2025.01-10

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan usaha dan kesadaran pajak pelaku UMKM olahan hasil laut di Desa Bahari Belawan sebagai upaya mendukung pertumbuhan ekonomi lokal. Permasalahan utama yang dihadapi mitra meliputi rendahnya kualitas pengolahan produk, keterbatasan pemasaran, lemahnya pencatatan keuangan, serta rendahnya pemahaman terhadap kewajiban perpajakan. Metode pelaksanaan meliputi observasi lapangan, pelatihan teknis pengolahan dan pengemasan, pendampingan pemasaran, serta edukasi manajemen usaha dan perpajakan. Hasil kegiatan menunjukkan peningkatan keterampilan produksi, pemanfaatan kemasan vakum, peningkatan nilai jual produk, serta tumbuhnya kesadaran pelaku UMKM terhadap pentingnya pencatatan keuangan dan kepatuhan pajak. Program ini berkontribusi positif dalam meningkatkan daya saing UMKM, memperkuat kemandirian ekonomi masyarakat pesisir, serta mendorong terbentuknya usaha yang berkelanjutan dan taat pajak.
EXTERNAL AUDITOR ANALYSIS OF BANKRUPTCY IN ISLAMIC FINANCIAL INSTITUTIONS Siti Kadariah; Agus; Muslim Marpaung; Emi Masyitah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.42

Abstract

Corporate bankruptcy is a process carried out under bankruptcy law, when the company is unable to pay its obligations or reach an agreement with creditors. Creditors can file a lawsuit when the company meets the criteria for bankruptcy. The auditor's opinion consists of five kinds of opinions, namely unqualified (unqualified), unqualified with explanatory language (unqualified with explanatory language), qualified (reasonable), disclaimer (refusal to give an opinion), and adverse (unreasonable). In providing the five opinions above, the auditor must also consider the going concern aspect. Auditors in auditing financial statements are based on auditing standards set by the Indonesian Institute of Accountants which include (1) general standards, (2) fieldwork standards and (3) reporting standards.
Implementation Framework for Millennial and Generation Z Employee Retention Strategy: An Operational Model for Indonesian State Owned Banking Enterprises Rusmewahni; Darmilisani; Siti Kadariah; Vina Winda Sari
Fundamental and Applied Management Journal Vol. 4 No. 1 (2026): March
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i1.875

Abstract

Retaining young employees has become an increasingly important human resource issue for Indonesian State-Owned Enterprises, particularly as Millennials and Generation Z now represent a substantial proportion of the workforce. These generations often bring different expectations regarding meaningful work, career growth, workplace flexibility, recognition, supportive leadership, and organizational care. Traditional retention approaches that emphasize job security, compensation, and seniority-based loyalty are no longer sufficient to address these changing expectations. This study aims to design and evaluate an operational framework for improving the retention of Millennial and Generation Z employees in state-owned banking service enterprises in North Sumatra, Indonesia. A Research and Development design was applied using the ADDIE model, which includes analysis, design, development, implementation, and evaluation stages. Data were collected from 250 actual employee respondents, 15 interview informants, five expert validators, and a pre-implementation and post-implementation evaluation process. Quantitative data were analyzed using descriptive statistics, validity and reliability testing, correlation analysis, multiple regression analysis, and paired-sample comparison. Qualitative data were examined through thematic analysis. The results indicate that organizational commitment, job satisfaction, career development, and recognition are the strongest factors associated with lower turnover intention and stronger intention to stay. The final framework consists of seven components: organizational support, career development, supportive leadership, work-life balance, rewards and recognition, adaptive work environment, and employee engagement. Expert validation confirmed that the framework was relevant, feasible, measurable, and suitable for the characteristics of younger employees. The evaluation results showed improvements in several retention-supporting conditions and a decrease in turnover intention after implementation. However, because the study did not use a control group, the findings should be interpreted as indicative evidence rather than definitive causal proof. This study provides a practical and measurable operational model for strengthening young employee retention in state-owned banking service enterprises.