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All Journal Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK Jurnal Manajemen Bisnis Eka Prasetya International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Applied Finance and Business Studies Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Outline Journal of Management and Accounting International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Solusi Masyarakat Dikara Outline Journal of Economic Studies Outline Journal of Community Development International Journal for Advanced Research Jurnal Pemberdayaan Kepada Masyarakat
Irma Herliza Rizki
Program Studi Akuntansi, Universitas Battuta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era Mela Novita Rizki; Irma Herliza Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.308

Abstract

The digital era has brought about major changes in the tax administration system, creating challenges as well as opportunities for corporate taxpayers (WP Badan) to improve their compliance. This study aims to analyze the role of tax consultants in supporting the improvement of taxpayer compliance in the midst of digital transformation. The method used in this study involves a qualitative approach with descriptive analysis based on related literature and empirical studies. The results of the study indicate that tax consultants have significant contributions in several main aspects. First, tax consultants act as educational agents who help corporate taxpayers understand tax obligations and the latest regulations, including the use of digital technology such as e-Filing, e-Billing, and e-Invoices. Second, tax consultants provide technical assistance to minimize administrative errors and support the efficiency of tax reporting and payment. Third, tax planning prepared by tax consultants helps corporate taxpayers optimize tax obligations while taking advantage of available tax incentives. Digital transformation in the tax system strengthens the role of tax consultants by providing tools and technologies that simplify the process of tax reporting and management. However, this study also found several challenges faced by tax consultants, including limited resources and adaptation to rapid changes in technology and regulations.
PROMOTING SOCIAL WELFARE FOR SMES: A CASE STUDY IN MEDAN TEMBUNG Dedy Lazuardi; Ihdina Gustina; Muammar Rinaldi; Irma Herliza Rizki
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.3148

Abstract

This study evaluates the economic welfare of respondents in the Medan Tembung region with a focus on poverty levels and their implications for the economic conditions. The research analyzes factors such as the number of dependents, monthly income, access to basic services, and market conditions to understand their impact. The findings indicate that the number of dependents and monthly income significantly affect respondents' financial stability, with those having higher dependents and lower income experiencing greater economic pressure. The balance between income and expenditure is also a concern, with many respondents facing financial deficits. Access to basic services such as health insurance (BPJS) and education plays a crucial role in maintaining financial stability, although some respondents still lack full access to these services. Market instability, especially rising prices of essential goods, directly impacts respondents' economic conditions. Protecting price stability is key to safeguarding community welfare. Appropriate policy measures are needed to enhance economic welfare in Medan Tembung, including the development of financial education programs and price stabilization policies. This research provides a deep understanding of the economic challenges faced by respondents in this area and highlights the need for effective policy interventions to improve welfare and reduce economic disparities.
Optimization of taxes and firm value: a study on tax avoidance in the food and beverage sector from the akman perspective Irma Herliza Rizki; Mela Novita Rizki; Tina Muhardika Handayani; Muammar Rinaldi
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.390

Abstract

The purpose of this study is to examine the effectiveness of tax avoidance and company size in influencing firm value in the food and beverage manufacturing sector. Furthermore, the study also highlights the relevance of firm value as a contributor to broader economic growth. The research adopts a quantitative approach using secondary data collected from the Indonesia Stock Exchange (IDX). The study population consists of 26 manufacturing companies in the food and beverage subsector listed on the IDX between 2018 and 2022, with a purposive sampling method used to determine the final sample. Data were analyzed using multiple linear regression analysis, adhering to relevant statistical procedures. The findings show that both tax avoidance practices and the size of the company have a positive and significant influence on firm value. This indicates that effective tax planning, when managed responsibly, can contribute to increasing the value of a company. Additionally, larger firms with greater assets and operational scale tend to have stronger market valuations. The study underscores the importance of aligning accounting and management perspectives to optimize financial strategies that enhance firm value, particularly in the context of Indonesia's growing food and beverage industry.
THE EFFECT OF CAPITAL STRUCTURE AND LIQUIDITY ON PROFITABILITY IN COMPANIES PT. BINA MITRA ARTANAMI PERIOD 2019-2023 Yusnaini; Oky Syahputra; Irma Herliza Rizki
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1271

Abstract

This research aims to determine and analyze the influence of capital structure and liquidity on profitability in PT. Bina Mitra Artanami. This type of research uses quantitative research. The research sample is PT. Bina Mitra Artanami with 60 data. The data analysis method uses multiple linear regression analysis. Based on the results of the t hypothesis test, it can be concluded that capital structure has a significant effect on profitability and liquidity has a significant effect on profitability. Based on the results of the F hypothesis test, it can be concluded that simultaneously/together capital structure and liquidity have a significant effect on the profitability of PT. Bina Mitra Artanami. Based on analysis of the coefficient of determination, the value of the coefficient of determination or Adjusted R-Square is 0.337 or 33.7% of capital structure and liquidity influence profitability, while 66.3% is the influence of other variables not included in this research.
Legal Assistance for the Community in Drafting Legally Valid Deeds and Agreements salim; Junaidi Lubis; Irma Herliza Rizki; Juliya Maria
Outline Journal of Community Development Vol. 2 No. 1: July 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/b9cq1g78

Abstract

This activity uses a qualitative approach with empirical studies to analyze the problems faced by the community in preparing deeds and agreements and to evaluate the effectiveness of the legal assistance program provided. Data were collected through interviews, observations, and documentation studies. The results of the study indicate that the majority of the community has a limited understanding of the requirements for the validity of an agreement and the differences between authentic deeds and private deeds. Legal assistance carried out through education and consultation has been proven to increase community understanding and change the pattern of preparing agreements to be more in accordance with legal provisions. However, challenges such as limited legal personnel and access to services are still major obstacles. To increase the effectiveness of this program, it is recommended to establish a community-based legal service center and utilize digital technology for legal consultations. Thus, it is hoped that legal assistance can increase public awareness and access to better quality legal services.
Literacy and Reading Interest Improvement Movement at the Medan Orphanage Zalukhu, Febius; Manullang, Randeska; Meutia, Zahara; Saragih, Lenti Susanna; Andi; Irma Herliza Rizki
Outline Journal of Community Development Vol. 3 No. 2: November 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/az9mfw75

Abstract

Children's reading and literacy interests are important foundations for developing knowledge, skills, and character. Orphans, as a vulnerable group, often face limited access to reading materials and literacy facilities, thus requiring special attention to improve their reading skills and learning interests. This research and community service activity aims to develop an effective literacy movement in orphanages in Medan through book lending programs, interactive reading lessons, group discussions, and literacy-based creative activities. The method used is a participatory action approach, including identifying needs, developing literacy modules, implementing shared reading activities, mentoring, and evaluating reading interests. The implementation results show a significant increase in children's reading frequency, reading comprehension, discussion skills, and learning motivation. This program has a positive impact on learning independence, character development, and awareness of the importance of literacy for orphans. These findings confirm that a literacy movement based on active participation can be a model for sustainable non-formal education empowerment for vulnerable groups.
Menggali Potensi dan Bakat Siswa dalam Kepribadian Daya Saing di Era 4.0 di Pondok Pesantren Modern Saifullah an nahdiyah Irma Herliza Rizki; Oky Syahputra; Muammar Rinaldi; Tina Muhardika Handayani
Battuta-Jurnal Pemberdayaan Masyarakat Vol 1 No 1 (2024): Edisi Januari
Publisher : LPPM Universitas Battuta

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Abstract

Bakat tidak hanya mencakup aspek keterampilan atau kemampuan fisik, tetapi juga mencakup kecakapan mental, emosional, dan sosial. Bakat merupakan sesuatu yang dimiliki secara alami oleh seseorang. MA Pondok Pesantren Saifullah jalan Batu Gemuk, Kec. Namo Rambe, Kab. Deli Serdang Prov. Sumatera Utara, Bakat siswa di pesantren (pondok pesantren) dapat mencakup berbagai aspek, tidak hanya sebatas akademis. Tujuan kegiatan pengabdian kepada masyarakat di pondok Pesantren Saifullah Memberikan kesempatan kepada siswa untuk mengenali dan memahami potensi yang dimiliki di bidang keagamaan, akademis, seni, olahraga, dan keterampilan lainnya. Mendorong pengembangan kepribadian siswa secara holistik melalui peningkatan keterampilan sosial, kepemimpinan, dan keberanian dalam mengekspresikan diri. Pemaparan mengenai bakat siswa dan tujuan oleh kepala pesantren menjadi langkah awal yang positif dalam menciptakan suasana yang mendukung keberhasilan kegiatan "Mengembangkan Bakat Siswa." Diharapkan, inspirasi yang diberikan dapat menjadi pendorong bagi siswa untuk menggali potensi dan bakat mereka dengan semangat yang tinggi.
Pengembangan Branding dan Strategi Pemasaran bagi Kopi Konnichiwa Oky Syahputra; Irma Herliza Rizki; Mela Novita Rizki; Randeska Manullang
Battuta-Jurnal Pemberdayaan Masyarakat Vol 1 No 2 (2024): Edisi Mei
Publisher : LPPM Universitas Battuta

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Abstract

UMKM memiliki peranan penting dalam perekonomian di Indonesia. Meskipun demikian bisnis UMKM tidak selalu berjalan mulus, masih banyak hambatan dan kendala, baik yang bersifat internal maupun eksternal yang harus dihadapi para pelaku UMKM. Beberapa permasalahan yang terjadi yaitu adanya kesalahan pemesanan dari pelanggan, ketersediaan stock barang yang sulit di perkirakan, dan adanya ketidaksabaran pelanggan untuk menunggu pesanan. Tujuan dilakukannya kegiatan ini adalah untuk meningkatkan pemahaman dan pengetahuan mengenai pasar, produk, pelanggan, dan proses bisnis yang berkaitan dengan UMKM tersebut, meningkatkan layanan produk, dengan mengumpulkan data konsumen dan umpan balik, UMKM dapat mengidentifikasi area perbaikan dalam produk atau layanan mereka. Dari pengamatan dan pengumpulan data yang kami telah kami lakukan, Kopi Konnichiwa merupakan salah satu Coffee Shop yang saat ini digemari dikalangan masyarakat terutama kalangan anak muda, Kopi Konnichiwa memadukan antara unsur Jepang dan menu yang sedang  disukai oleh konsumen saat ini. Jadi bukan hanya memiliki unsur Jepang, tetapi juga kekinian sehingga para pecinta kopi akan menyukai kopi ini. 
Pendampingan UMKM Toko Bunga: Optimalisasi Branding dan Strategi Pemasaran Online Tina Muhardika Handayani; Irma Herliza Rizki; Debi Masri
Battuta-Jurnal Pemberdayaan Masyarakat Vol 1 No 3 (2024): Edisi September
Publisher : LPPM Universitas Battuta

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Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini berjudul "Pendampingan UMKM Toko Bunga: Optimalisasi Branding dan Strategi Pemasaran Online" yang bertujuan untuk membantu pelaku UMKM toko bunga dalam memperkuat identitas merek (branding) dan meningkatkan strategi pemasaran digital melalui media sosial. Permasalahan yang dihadapi mitra adalah lemahnya identitas branding dan keterbatasan dalam pemanfaatan platform digital untuk promosi. Metode kegiatan ini meliputi analisis kebutuhan mitra, pelatihan branding dan pemasaran online, serta pendampingan intensif dalam implementasi strategi pemasaran digital. Hasil kegiatan menunjukkan peningkatan pemahaman mitra mengenai pentingnya branding serta kemampuan untuk memanfaatkan media sosial seperti Instagram dan Facebook sebagai alat pemasaran. Mitra berhasil meningkatkan visibilitas toko bunga mereka secara online, memperluas jangkauan pasar, dan meningkatkan penjualan. Namun, kendala dalam pengelolaan konten dan penggunaan iklan berbayar menjadi tantangan yang masih perlu diatasi. Kesimpulannya, pendampingan ini berperan penting dalam mendorong UMKM toko bunga untuk beradaptasi dengan tren pemasaran digital, sehingga dapat meningkatkan daya saing dan keberlanjutan usaha di era digital.
Pendampingan UMKM di Jalan Tuasan dalam Menghadapi Tantangan Ekonomi Irma Herliza Rizki; Mela Novita Rizki
Battuta-Jurnal Pemberdayaan Masyarakat Vol 2 No 3 (2025): Edisi September
Publisher : LPPM Universitas Battuta

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengidentifikasi permasalahan yang dihadapi oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) serta memberikan pendampingan yang dapat membantu mereka meningkatkan daya saing dan inovasi agar tetap relevan di pasar. Berdasarkan hasil wawancara dengan 16 pelaku UMKM di Jalan Tuasan, ditemukan berbagai kendala utama, antara lain tingginya tingkat persaingan bisnis, kenaikan harga bahan baku yang berdampak pada biaya produksi, serta kondisi ekonomi yang tidak stabil. Permasalahan tersebut berpotensi melemahkan keberlangsungan usaha jika tidak segera diatasi dengan strategi yang tepat. Metode pelaksanaan kegiatan dilakukan secara partisipatif melalui wawancara mendalam, observasi langsung, diskusi kelompok terfokus, serta pendampingan usaha dalam aspek manajemen, inovasi produk, dan strategi pemasaran. Hasil kegiatan menunjukkan bahwa meskipun pelaku UMKM menghadapi tantangan berat, mereka tetap mampu bertahan dengan mengutamakan inovasi produk, menjaga kualitas, serta memanfaatkan peluang pemasaran digital. Selain itu, penguatan jejaring usaha juga menjadi salah satu faktor yang mendukung ketahanan UMKM. Kesimpulan dari kegiatan ini adalah bahwa UMKM memerlukan dukungan berkelanjutan berupa akses permodalan, bimbingan usaha, serta pelatihan manajemen yang lebih terstruktur agar dapat meningkatkan daya saing dalam menghadapi dinamika pasar yang semakin kompetitif.
Co-Authors Afiqah Hasbullah alvi syahrin amelia alsa Amril Andi andrio Bukit Arif ATIKA AINI NASUTION Awaludin awaludin Azman Bambang Sutejo Bambang Sutejo, Bambang Chairus Suriyat Chairus Suryati dahlia kusuma dewi Debi Masri Debi Masri, Debi Dedy Lazuardi Dela Andriani Elsa Situmorang Emmy Ermina Etty Harya Ningsi Fanny Syah Fitri Fidyati Fidyati HANDAYANI, TINA MUHARDIKA Henny Purnama Dewi Ihdina Gustina IRNA TRIANNUR LUBIS Juliya Maria Junaidi Lubis Junaidi Lubis Lambok Manurung MALKIT KAUR Malkit Kaur Mela Novita Rizki Melvany Agustini Sinurat Muammar Rinaldi Muhammad Citra Ramadhan Muhammad Salim Fauzi Novianti Naibaho Nur Yasmin Oky syahputra OKY SYAHPUTRA PARHUSIP, ARISMAN Putri Mauliza, Putri PUTRI WAHYUNI Randeska Manullang Salim salim Saragih, Lenti Susanna Sattar Rasul Selfiana Lumban Batu Selvi Aristantya Soraya Masthura Hassan SYAHPUTRA, OKY Tina Muhardika Handayani Tina Muhardika Handayani Yusnaini Zahara Meutia Zalukhu, Febius