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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Social Science Proceeding Of International Conference On Education, Society And Humanity Nawadeepa: Jurnal Pengabdian Masyarakat
Idhar Yahya
Fakultas Ekonomi Universitas Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Transportation Other

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TESTING THE MEDIATION ROLE OF PUBLIC SERVICE QUALITY IN THE RELATIONSHIP BETWEEN INTERNAL CONTROL IMPLEMENTATION AND GOOD GOVERNMENT GOVERNANCE OF THE REGIONAL GOVERNMENT OF NORTH SUMATRA USING SEM-PLS Nasution, Dito Aditia Darma; Erlina, Erlina; Muda, Iskandar; Yahya, Idhar
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 1 (2024): Second International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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Abstract

The North Sumatra Regional Government has a significant responsibility in organizing effective and accountable governance for the welfare of its people. The implementation of internal control (ICI) is crucial in achieving this goal. Effective internal control can help optimize resource management and prevent fraud and abuse of power. This study examines the mediating role of public service quality (PSQ) in the relationship between internal control implementation and good governance (GGG) in PDSU. The analysis using the SEM-PLS model shows that internal control implementation has a significant direct influence on public service quality. However, the direct influence of public service quality on good governance is not statistically significant. The implication of these findings is the importance of enhancing internal control implementation to improve public service quality, even though the direct influence of public service quality on good governance is not statistically supported in this study.
The Effect of Company Fundamentals on Sharia Stock Prices with Earning Per Share as a Moderating Variable in Jakarta Islamic Index 70 Period 2018-2021 Fathia, Sakina; Yahya, Idhar; Siregar, Narumondang Bulan
Journal of Social Science Vol. 4 No. 4 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

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Abstract

An investor who wants to invest must consider his investment goals, by looking at the range of the length of time to anticipate risks that may occur as little as possible. So the most important thing for investors is to understand what investment instruments are suitable and will be chosen to be used in investing, and to achieve the purpose of the investment itself, namely the acquisition of profits in the future. In this study the author used quantitative descriptive method. Quantitative research according to Sujarweni (2021: 39) is a type of research that produces findings that can be achieved using statistical procedures. Meanwhile, according to Sujarweni (2021: 39), quantitative research is a process to find knowledge that uses data in the form of numbers as a tool to analyze information about what you want to know.
Improvement of production facilities for improving the sales of banana crafts managers and improving production facilities for improving the sales of banana crafts and peek crafts Yahya, Idhar; Siregar, Khawarita
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2020): ABDIMAS TALENTA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (930.799 KB) | DOI: 10.32734/abdimastalenta.v5i1.4027

Abstract

The business of making chips has two main products namely peyek chips and banana chips. Making peyek chips and banana chips is done manually using a very simple production facility. The process of frying chips requires a long time because the craftsman only has 1 stove and 1 pan so that the frying process is carried out alternately between peyek and banana chips. This has an impact on a limited quantity of projects so that often customer requests cannot be fulfilled. The quality of chips produced sometimes does not satisfy consumers because it is not crispy if stored for a period of time. This is because the crafters use thin plastic and the process of adhesion to the packaging activities is carried out using candles and kerosene lamps. In addition to not sticking to plastic, there is also a hollow plastic package so that air can get into the chips. The dedication team provided solutions to increase production in the form of 2 units of high pressure cookers, 1 unit of furnace, 3 units of iron frying pan, 1 unit of plastic packaging adhesive (sealer), 1 unit of mechanical sweet potato slicer, 1 unit of semi-mechanical banana slicer, procurement brands and thick plastic. Utilization of these production facilities results in the addition of the types of products produced, namely tojin beans, sweet potato chips, pan flowers and rengginang. Increasing the quality and quantity of products has an impact on increasing the market so that it has been marketed to simple housing, medium housing complexes and now modern outlets are willing to accept the products produced.
Dough flattening machine increase the performance of the onion chips artisan Anizar, Anizar; Yahya, Idhar; Torong, Zainul Bahri
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2020): ABDIMAS TALENTA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (666.506 KB) | DOI: 10.32734/abdimastalenta.v5i2.4910

Abstract

Onion chips are foods made from a dough of flour, water and other ingredients that can be easily found in various places, but are generally made manually. Dough making is an activity that requires the longest time and greatly determines the quality of the resulting onion chips. Crafters need a long time, great effort and complaints of pain in several parts of the body due to this activity. This service activity provides a dough sheeting tool to facilitate the work of craftsmen and reduce activity time. The quality of the onion chips produced is getting better and craftsmen are also free from complaints of muscle pain.
Work Facility Improvement of a Motorcycle Wash Station in Deli Tua District, Deli Serdang Regency Yahya, Idhar; Siregar, Khawarita; Anizar, Anizar; Gunawan, Andri
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i1.7815

Abstract

Aqila Wash Station is a micro business that washes motorcycles, mats and carpet in Deli Tua, a sub-district in North Sumatra province. Washing motorcycle may consume a large amount of time and this decreases customers’ satisfaction. The whole process is performed manually using very simple tools and this tires the workers quickly, which results in a decrease in their work quality. The most common problem that workers face is soap depletion. The next problem is compressor machine becomes hard to initiate, which makes the washing duration longer and may even cause customers to go to another motorcycle wash station. This service activity helps the wash station by providing a compressor machine and a set of hydraulic tools to raise and lower the motorcycle. The floor, where the motorbike is washed, is leveled, and then a steam machine and soap are provided. This service activity also includes giving assistance to the workers, rotating the material given, providing internships chance to students, and teaching few concepts of science and technology. It is expected that workers effectiveness will improve the work quality of Aqila Wash Station.
Utilization of Used Cooking Oil Waste to Control Pollution and Community Empowerment in Tanjungbalai City Anizar; Tarigan, Ukurta; Torong, Zainul Bahri; Yahya, Idhar
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i2.11939

Abstract

Used cooking oil that is repeatedly used can be dangerous for health due to changes in composition and the release of acrolein, which can potentially cause cancer. This community service activity aims to raise awareness among the public about the dangers of consuming used cooking oil repeatedly. However, awareness of the dangers of cooking oil has created a new pollution problem related to waste disposal. People still dispose of used cooking oil directly into dishwashing sinks, drains, or even into the ground. The challenge faced by the Green Group partners so far is the fluctuation in the level of public interest and activity in collecting used cooking oil waste. Although the public has been educated about the impact of using used cooking oil waste and its indiscriminate disposal, the amount of oil collected is still not as expected. This challenge is being addressed by selecting one exemplary district, Datuk Bandar Sub-district, in Tanjungbalai City. Education is conducted collectively in village halls, door to door, and through the distribution of brochures and flyers. The public can submit used cooking oil waste to Green Group partners, which can be exchanged for money or basic necessities. The implementation team of the community service program is forming several community groups to extend the chain of public understanding about health and environmental preservation. The sub-districts in Datuk Bandar Sub-district become the pilot location that will later spread to other sub-districts, so that more people understand and participate in the activity. The hope is that the implementation of this community service program will achieve the third Sustainable Development Goals (SDGs), which is to ensure healthy lives and promote the well-being of people of all ages.
FACTORS AFFECTING PERSONAL TAXPAYER COMPLIANCE WITH SANCTIONS AS MODERATING VARIABLES AT EAST MEDAN KPP Angel Barus, John; Yahya, Idhar; Rujiman, Rujiman
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.173

Abstract

This study aims to examine and analyze the factors that can affect the compliance of individual taxpayers at the Pratama Medan Timur Tax Service Office with sanctions as moderating variables. This study uses primary data with a sample of 99 individual taxpayers using purposive sampling method. The data analysis technique used multiple linear regression analysis using a data processing application program, namely Stata 14. This research was carried out at the Pratama Tax Service Office in East Medan. The results of this study indicate that tax socialization, tax services, tax audits and taxpayer awareness have a positive and significant effect on individual taxpayer compliance. Sanctions as moderating partially are not able to moderate the effect of tax socialization and tax services on individual taxpayer compliance, meanwhile sanctions as moderators are partially able to moderate the effect of tax audits on individual taxpayer compliance in the East Medan Pratama tax service office. Sanctions as moderating partially are able to moderate the effect of taxpayer awareness on individual taxpayer compliance in the East Medan Pratama tax service office.
THE EFFECT OF RETURN ON ASSET, EARNING PER SHARE, FREE CASHFLOW AND DEBT TO EQUITY RATIO ON COMPANY VALUE WITH DIVIDEND POLICY AS INTERVENING VARIABLES (STUDY THE CASE OF REGISTERED MINING COMPANIES IN INDONESIA STOCK EXCHANGE) YEAR 2016-2020 Permata Hati Hulu, Intan; Yahya, Idhar; Absah, Yeni
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.327

Abstract

This study aims to determine how the effect of Return On Assets, Earning Per Share, Free Cash Flow and Debt to Equity Ratio on the value of mining companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether dividend policy can be used as an intervening variable in this research model.This type of research is quantitative research. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was determined using a purpose sampling technique. The number of observations in this study amounted to 45 data. In this study, the data analysis method used to test the effect of Return On Assets (ROA), Earning Per Share (EPS), Free Cash Flow, and Debt to Equity Ratio (DER)) on firm value by using software eviews.The results in this study indicate that Return On Assets (ROA), Earning Per Share (EPS), FCF, and Debt to Equty Ratio (DER) have no effect on firm value. Return on Assets (ROA) and Earning Per Share (EPS), have an effect on dividend policy, while FCF and DER have no effect on dividend policy. Dividend policy variables cannot mediate On Asset (ROA), Earning Per Share (EPS), FCF, and Debt to Equty Ratio (DER) to Firm Value.
Alat Potong Mekanis Mengatasi Keluhan Sakit Perajin Kerupuk Jangek Anizar, Anizar; Yahya, Idhar; Siregar, Khawarita; Syahputri, Khalida; Tarigan, Indah Rizkya; Erwin, Erwin
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 2, No 4 (2023): December
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v2i4.245

Abstract

This community service activity brought about a change in the process of cutting “kerupuk jangek” by providing a mechanical cutting tool powered by a dynamo, along with an adjustable cutting size capacity of 200 kg/hour. Previously, the production process of “kerupuk jangek” was done manually, but the cutting process was time-consuming. Craftsmen used to cut the skin while sitting on a 45 cm high wooden bench. Their right hand continuously operated the knife with the right shoulder raised, while the left hand held the sheet of skin and the neck was bent. Every day, the craftsmen manually cut 240 sheets of shin with a knife for 3 hours of work. The manual process often resulted in tired fingers and accidents where their fingers came into contact with the knife blade due to fatigue and the absence of a barrier between their finger and the knife blade. The delayed cutting process also affected the drying process, preventing the “kerupuk” from expanding properly during frying and causing a defect rate of more than 5%. The method used in this activity is providing information, training and assistance in using ergonomic work facilities. The use of the mechanical cutting tool resulted in a shorter buffalo skin-cutting process, and craftsmen were fed from bodily discomfort and potential injuries caused by contact with the knife blade.
Co-Authors Angel Barus, John Anizar Anizar Anizar Dito Aditia Darma Nasution Erlina Erlina Erwin Erwin Fathia, Sakina Gunawan, Andri Iskandar Muda Khalida Syahputri Khawarita Siregar Permata Hati Hulu, Intan Rujiman, Rujiman Siregar, Narumondang Bulan Tarigan, Indah Rizkya Torong, Zainul Bahri Ukurta Tarigan yeni absah