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All Journal MIX : Jurnal Ilmiah Manajemen Jurnal EMT KITA Jurnal SOLMA International Journal of Supply Chain Management Jurnal Mantik Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA JRAM (Jurnal Riset Akuntansi Multiparadigma) Manajemen dan Bisnis JRMB (JURNAL RISET MANAJEMEN & BISNIS) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Trends Economics and Accounting Research Regress: Journal of Economics & Management Journal of Innovative and Creativity Jurnal Pengabdian Mitra Masyarakat Journal of Management and Economics Research
Eddi Suprayitno
Universitas Islam Sumatera Utara
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Edukasi Dini Untuk Wajib Pajak Masa Depan di SMK Negeri 1 Teluk Mengkudu Siregar, Zulkifli; Tarigan, Nur M Ridha; Suprayitno, Edi; Sonata, Ilham; Yudha, Tri Kartika; Amrani; Azim, Fauzan
Jurnal SOLMA Vol. 14 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i1.15906

Abstract

Background: Background: Tax is one of the sources of state revenue. So far, tax is the main source of domestic revenue. This can be seen in the State Budget (APBN). The government has made various efforts to increase the tax ratio, for example by providing tax education, tax amnesty, and even taking legal action against taxpayers who do not pay taxes. One of the reasons the tax revenue ratio is still low is because taxpayers' awareness and mindset to pay taxes is still relatively low. For this reason, the Faculty of Economics and Business, Islamic University of North Sumatra (UISU) held a Community Service (PkM) on early education of taxpayers to students of SMK Negeri 1 Teluk Mengkudu, Serdang Bedagai Regency. The purpose of this activity is to provide an understanding of the importance of tax as a source of state revenue, as well as to instill the importance of awareness of paying taxes. Method: Lectures and demonstrations delivered using Power point software. Results: Students' understanding of taxes was still low when the pretest was conducted before education and increased after the posttest after education. This is reinforced by the results of various tests where the average score of students' tax understanding tests before socialization was 3.12. Meanwhile, the average post-test score of students' tax understanding was 7.90. Conclusion: Community Service activities can improve the knowledge and understanding of students of SMK Negeri 1 Teluk Mengkudu about the importance of taxes and tax payments.
Antecedents of Millennial Generation Consumptive Behavior: The Role of Financial Literacy as a Moderation Suprayitno, Eddi; Tarigan, Nur M Ridha; Purba, Anwar Soleh
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 2 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i2.011

Abstract

Objectives: In order to create a model of the Millennial Generation's Consumptive Behavior Antecedents, this study will investigate the aspects that impact students' consumption behavior: The Moderating Function of Financial Literacy.Methodology: This study is fundamental in nature. Since 150 questionnaires were sent, it is anticipated that at least 30 students will return the questionnaire. Partial Least Square (PLS) using Smart PLS 3.0 software, or a variance-based structural equation test, is the analysis technique employed.Finding: Consumer behavior was not partially influenced by lifestyle, self-concept, or peer group, according to the study's findings. There was no moderating effect of financial literacy on the relationship between lifestyle and consumer behavior. Self-concept's influence on consumer behavior was not moderated by financial literacy. There was an impact of financial literacy on students' consumer behavior, and it did not mitigate the influence of peer groups on consumer behavior.Conclusion: This study found that the factors causing consumer behavior in students consist of internal factors including motivational factors and external factors including lifestyle factors, role models or reference groups, self-identification model factors, and family factors.
Pengaruh Budaya Organisasi, Komunikasi dan Kepuasan Kerja Terhadap Kinerja Pegawai Di Kantor Pelayanan Pajak Hermawan, Wahyu; Darmawan, Didik; Yulianto, Yulianto; Marpaung, Rahmad Yani; Purtaminingsih, Endang; Suprayitno, Eddi; Sadly, Effendy; Pane, Sri Gustina
Journal of Management and Economics Research Vol 2 No 3 (2024): August 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v2i3.182

Abstract

This research aims to determine the influence of organizational culture, communication and job satisfaction partially and simultaneously on employee performance at the Binjai Pratama Tax Service Office. The research was conducted at the Binjai Primary Tax Service Office Jalan Jambi No.1, West Rambung, South Binjai., Binjai City, North Sumatra Province, postal code 20722, with a population of 101 people, and a research sample of 50 people. Data collection was carried out by interviews, questionnaires and documentation. The data analysis technique used is multiple regression analysis using the IMB Statistics for Product and Service Solution (SPSS) computer program version 24. Based on the results of the analysis, it is found that organizational culture has a positive and significant effect on the performance of employees of the Binjai Pratama Tax Service Office, this is supported by the results of the analysis t count > t-table (2.106 > 2.014) at n = 50 at the 95% significance level. Communication has a positive and significant effect on the performance of the Binjai Pratama Tax Service Office employees, this is supported by the analysis of t count > t-table (8.186 > 2.014) at n = 50 at a significance level of 95%. Job satisfaction has a positive and significant effect on the performance of employees at the Binjai Pratama Tax Service Office, this is supported by the analysis of t count > t-table (4.107 > 2.014) at n = 50 with a significance level of 95%. The F-count value > F table (50.249 > 2.81), this states that together (multiple) there is a positive and significant influence of organizational culture, communication and job satisfaction on the performance of the Binjai Pratama Tax Service Office employees. Thus the hypothesis proposed is accepted as true.
Optimization of Business Administration in Maritime Logistics Chain Dirhamsyah; Eddi Suprayitno
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3425

Abstract

Belawan Port plays a strategic role in Indonesia’s maritime logistics chain, yet its business administration system continues to face inefficiencies due to fragmented digital infrastructure and poor inter-agency coordination. This study aims to analyze the current administrative challenges at Belawan Port and propose strategies for optimizing business processes through digital transformation and stakeholder integration. A qualitative descriptive method was employed, using semi-structured interviews, participatory observations, and documentation analysis in 2024. Informants included stakeholders from Pelindo, PT Belawan New Container Terminal, Customs, Quarantine, and logistics companies. Thematic analysis revealed three major challenges: incomplete digitization of the Terminal Operating System (TOS), persistent administrative bottlenecks due to manual validation, and a lack of cross-agency collaboration. Despite a year-on-year increase in freight volume and container throughput, the average ship clearance time also rose from 7 hours to 8–10 hours, indicating that operational growth is not supported by administrative efficiency. The study proposes three strategic solutions: development of a unified Single Submission Platform, institutional coordination through joint task forces, and capacity building for digital literacy among port workers.
Pengaruh Karakteristik Individu Dan Lingkungan Kerja Terhadap Kinerja Pegawai Di Badan Pengembangan Sumber Daya Manusia Provinsi Sumatera Utara Jusri Jusri; Eddi Suprayitno; Julkarnain Julkarnain
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4676

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik individu dan lingkungan kerja secara parsial dan secara bersamaan terhadap kinerja pegawai di Badan Pengembangan Sumber Daya Manusia Provinsi Sumatera Utara. Penelitian dilakukan di Badan Pengembangan Sumber Daya Manusia Provinsi Sumatera Utara Jalan Ngalengko No.1, Perintis, Kecamatan Medan Timur, Kota Medan, Provinsi Sumatera Utara, kode pos 20236, dengan populasi sebanyak 76 orang, dan sampel penelitian sebanyak 74 orang. Pengumpulan data dilakukan dengan wawancara, kuesioner dan dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan program komputer IMB Statistik for Product and Service Solution (SPSS) versi 24. Berdasarkan hasil analisis diperoleh karakteristik individu berpengaruh positif dan signifikan terhadap kinerja pegawai Badan Pengembangan Sumber Daya Manusia Provinsi Sumatera Utara, hal ini didukung hasil analisis t hitung > t-tabel (8,561 > 1,994) pada n = 74 pada taraf signifikansi 95%. Lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai Badan Pengembangan Sumber Daya Manusia Provinsi Sumatera Utara, hal ini didukung analisis t hitung > t-tabel (3,642 > 1,994) pada n = 74 dengan taraf signifikan 95%. Nilai F-hitung > F tabel (174,154 > 3,13) hal ini menyatakan bahwa secara bersama-sama (multiple) terdapat pengaruh positif dan signifikan karakteristik individu dan lingkungan kerja terhadap kinerja pegawai Badan Pengembangan Sumber Daya Manusia Provinsi Sumatera Utara. Dengan demikian hipotesis yang diajukan diterima kebenarannya.
Analisis Kinerja Keuangan Menggunakan Rasio Keuangan pada Perusahaan Buana Finance Tbk yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023 Tania Safitri Tanjung; Eddi Suprayitno; Julienda Br Harahap
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5755

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis perkembangan dari kinerja keuangan pada perusahaan Buana Finance Tbk. Populasi dalam penelitian ini adalah perusahaan Buana Finance Tbk dari tahun 1990-2025 dan penarikan sampel dari penelitian ini adalah laporan keuangan perusahaan Buana Finance Tbk tahun 2021-2023. Sumber data penelitian ini menggunakan data sekunder yang dimana data sekundernya berupa laporan keuangan per tahun yang bersumber dari Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah secara deskriptif untuk mengetahui tingkat likuiditas, solvabilitas, aktivitas, dan profitabilitas. Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang diukur dengan beberapa rasio keuangan menunjukkan bahwa kinerja keuangan pada Buana Finance Tbk mengalami fluktuasi. Rasio Likuiditas Buana Finance Tbk dari tahun 2021 – 2023 pada Current Ratio dengan rata – rata 138%. Quick Ratio dengan rata – rata 337%. Cash Ratio dengan rata – rata 251%. Rasio Solvabilitas Buana Finance Tbk dari tahun 2021 – 2023 dari Debt to Asset Ratio dengan rata – rata 71%. Debt to Equity Ratio dengan rata – rata 252%. Long Term Debt to Equity Ratio dengan rata – rata 240%. Rasio Profitabilitas Buana Finance Tbk pada tahun 2021-2023 dari Net Profit Margin dengan rata – rata 12%. Return On Asset dengan rata – rata 62%. Return On Equity dengan rata – rata 55%. Rasio Aktivitas Buana Finance Tbk pada tahun 2021-2023 dari Receivable Turnover dengan rata-rata 54,48 kali. Working Captial Turnoverdengan rata – rata 35,69 kali. Total Asset Turnover dengan rata – rata 33,91 kali.
Co-Authors Aida Oktafina Saragih Alkirlanda, Alkhatras Bunga Amin Saragih Amrani Andina Mei Vani Lubis Angelica Angelica Antoni Budhi Atmadi Budihartini, Dewi Chairul, Rachmawati Claudius Romual Nauli Siburian Daulat Parlaungan Deddiarto Bangkit Hasudungan Hutauruk Didik Darmawan, Didik Didik Opralisda Butar-Butar Dirhamsyah Dirhamsyah Efendy Sadly Effendi Sadly Elny, Sri Faisal Ali Fakhrurrazi Syamsuyar Fauzan Azim Ghozali Ghozali Gusmiati, Yesi Hafiza, Hafiza Helmi, Tengku Ahmad Ika Wardhani, Irine Ismail Arif Panjaitan Ismail Ismail Ismail Nasution Julienda Br Harahap Julkarnain Julkarnain Jusri Jusri Lilis Marini Elsera Tambunan Lubis, Farida Khairani Luh Putu Ratna Sundari M. Ilham Malik M. Tahir Mara Timbul Daulay Marpaung, Rahmad Yani Masniarty Siagian Mochammad Imron Awalludin Muhammad Ridwan Mukhtar Hadi Musmuliadi Mutia Chairunisa Nanda Destilan Sepada Harahap Novia, Astri Nur M Ridha Tarigan Nurdiana Nasution Pane, Sri Gustina Purba, Anwar Soleh Purtaminingsih, Endang Rahmadhayanti, Asita Ramadan Rayu Sri Wahyuni Robby Barat Sadly, Effendy Siahaan, Songgy Meiner Simatupang, Ahmad Ramadhan Siti Widya Wulandari Siti Zahara Lubis Sonata, Ilham Sri Gustina Pane Sri Widarti Supar Wasesa Supriana, Supriana Susi Sugiani Syafrizal Syafrizal Syahputri, Lailan Tania Safitri Tanjung Tengku Apriansya Ramadhan Tri Kartika Yudha WAHYU HERMAWAN, WAHYU Wulandari Wulandari Yasokhi Hia Yulianto Yulianto Yusrita . Zulkifli Siregar