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PELATIHAN STRATEGIC LEADERSHIP BAGI PENGURUS CABANG DAN ANGGOTA SATUAN PELAJAR DAN MAHASISWA (SAPMA) PEMUDA PANCASILA KABUPATEN SIMALUNGUN Marisi Butarbutar; Efendi; Sudung Simatupang; Erbin Chandra; Julyanthry
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 6: Nopember 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i6.541

Tujuan dari kegiatan pelatihan ini agar pemuda sebagai calon generasi pemimpin masa depan bangsa secara umum dan khususnya anggota Satuan Pelajar dan Mahasiswa (SAPMA) Pemuda Pancasila Kabupaten Simalungun sebagai anggota organisasi masyarakat yang terdiri dari pelajar dan mahasiswa mampu memahami posisi dan kedudukan mereka di masa yang akan datang untuk dapat menjadi pemimpin yang memiliki pandangan yang positif dalam kemampuannya memimpin Metode kegiatan yang dilakukan dengan model ceramah dengan pemberian pemahaman tentang strategic leadership yang mencakup leadership fundamental, motivator leadership, lead and influence to greatness serta the power working with EQ. Ketua SAPMA Kabupaten Simalungun sangat apresiasi terhadap pelatihan tersebut, karena dengan hadirnya akademisi dalam memberikan pelatihan maka pemahaman tentang konsep kepemimpinan yang akan menjadi pedoman ke depannya akan mampu menjadi landasan dalam pengembangan potensi anggotanya

PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Plastik dan Kemasan Yang Terdaftar Di BEI Periode 2016-2020) Emi Masyitah; Eka Purnama Sari; Anggraini Syahputri; Julyanthry Julyanthry
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5854

This study aims to determine the effect of leverage, profitability and company size on tax aggressiveness. The population in this study is all companies registered in the IDX plastic and packaging sub-sector during the research period: 2016-2020. The sampling technique used is purposive sampling. The samples obtained were 6 companies, with a total of 30 observations. The finding is that there is no significant influence between leverage, profitability and the size of the company on tax aggressiveness. Leverage, profitability and the size of small or large enterprises do not affect management to carry out tax aggressiveness.

How to Improve the Quality of Learning for Early Childhood? An Implementation of Education Management in the Industrial Revolution Era 4.0 Sri Supiah Cahyati; Tukiyo Tukiyo; Nanda Saputra; Julyanthry Julyanthry; Herman Herman
Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini Vol 6, No 5 (2022)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/obsesi.v6i5.2979

This study aims to analyze the planning, implementation, and supervision of learning in the 4.0 industrial revolution era at one kindergarten school located in Pematangsiantar since early childhood education is expected to produce creative, character, competent and innovative graduates which can only be done through the creation of conducive learning conditions supported by learning management. The research method used is a qualitative approach with descriptive research. The research was carried out at one kindergarten school located in Pematangsiantar with data collection techniques through interviews and observations. The results showed that based on existing competencies in the 4.0 industrial revolution era, there were innovations and a number of breakthroughs produced by teachers in improving the quality of learning in the form of curriculum development and the use of information and communication technology in carrying out several approaches and learning strategies. One of the breakthroughs that has been made is video learning for early childhood. All processes of innovation and breakthroughs in the learning process are supported by the ability of teachers to implement good learning management principles.

Purchase Intention of Grooming Products: The Value-Attitude-Behaviour (VAB) Model Andy Wijaya; Erbin Chandra; Julyanthry Julyanthry; Vivi Candra; Salmon Martua Simarmata
International Journal of Entrepreneurship and Sustainability Studies Vol. 1 No. 2 (2021): December 2021
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v1i2.713

Grooming products are now one of the daily necessities needed in human life. Not only women who use grooming products, but the majority of men also need grooming products to improve their appearance. The urgency of this research is to explore the values ??that influence the attitudes of men in Indonesia towards grooming products and their intention to purchase these grooming products, using the Value-Attitude-Behaviour (VAB) model. The research instrument used a questionnaire that was distributed online via WhatsApp and Telegram groups during June-July 2021, which resulted in 111 responses. Hypothesis testing was carried out using a variant-based Structural Equation Modeling (SEM) called Partial Least Square (PLS) and the SmartPLS application version 3.0 as a tool to analyze it. The results showed that self-concept (self-image and self-consciousness) and product involvement had a positive and significant effect on men's attitudes towards grooming products and their intention to purchase these products. Furthermore, the effect of men's attitudes towards grooming products on their intention to purchase products also obtained significant result. The results of this study illustrate that self-concept and product involvement have an important role in determining men's attitudes towards grooming products, which in turn will have an impact on their intention to purchase care products to improve their appearance. For further research, it is better to increase the number of samples that are able to represent the entire population and also refer to other factors that influence the purchase intention of grooming products and the use of other approaches in predicting purchase intention such as the TRA model. This study is expected to contribute to the development of male grooming product industry in the country by providing an overview to marketers about the important role of self-concept and product involvement in determining men's attitudes towards grooming products, which in turn will have an impact on their intention to purchase these products to improve their appearance.

PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Plastik dan Kemasan Yang Terdaftar Di BEI Periode 2016-2020) Emi Masyitah; Eka Purnama Sari; Anggraini Syahputri; Julyanthry Julyanthry
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5854

This study aims to determine the effect of leverage, profitability and company size on tax aggressiveness. The population in this study is all companies registered in the IDX plastic and packaging sub-sector during the research period: 2016-2020. The sampling technique used is purposive sampling. The samples obtained were 6 companies, with a total of 30 observations. The finding is that there is no significant influence between leverage, profitability and the size of the company on tax aggressiveness. Leverage, profitability and the size of small or large enterprises do not affect management to carry out tax aggressiveness.

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