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All Journal Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Tunas Proceeding International Seminar of Islamic Studies Jurnal Minfo Polgan (JMP) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Eastasouth Journal of Effective Community Services Eastasouth Journal of Positive Community Services Journal of Accounting, Management, Economics, and Business Journal of Community Service (JCOS) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Gudang Jurnal Pengabdian Masyarakat PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Menulis: Jurnal Penelitian Nusantara
Linda Wahyu Marpaung
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Zakat, Islamic Economics And Poverty Alleviation In Indonesia Linda Wahyu Marpaung
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.681 KB)

Abstract

: Indonesia is a country with a majority Muslim population. The total Muslimpopulation is 209.12 million people or 87% of the total 269 million people with a total poor population of 9.41% or 25.14 million people. In 2018 the amount of zakat collected was as much as Rp. 8.100 billion with a potential of Rp 217 Trillion. Poverty is a problem that seizes the attention of the government every year. With the majority of the Islamic population, zakat is one solution to reduce poverty. The purpose of this study is to determine the potential for poverty alleviation with zakat and the opportunity for Indonesia to become the center of Islamic economics. The method used is the study of literature, namely data collection techniques by conducting a study of a review of books, literature, notes, and journals that are in accordance with the research objectives. Basically, zakat aside from being a form of obedience to God is also a social concern. The concept of zakat in Islam is mandatory and is the identity and characteristics of Islamic economics that distinguish it from conventional economic systems. Zakat is an Islamic economic joint, which if implemented properly, will have a significant economic impact. Through proper, transparent, and professional distribution zakat should be an alternative in alleviating poverty in Indonesia.
Analisis Kredibilitas Dan Tanggung Jawab Auditor Pemerintah Dalam Pendeteksian Fraud Pada Laporan Keuangan Provinsi Sumatera Utara Linda Wahyu Marpaung; Widia Astuty; Eka Nurmala Sari
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 1 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i1.1882

Abstract

The purpose of this study is to analyze and test the effect of auditor credibility on the process of detecting fraud in financial statements and the effect of auditor responsibility on the process of detecting fraud in the financial statements of North Sumatra Province. The research method used is explorative qualitative with inductive data analysis and the research results emphasize meaning rather than generalization. This research is explorative qualitative in nature because the research that the researchers conducted aims to provide an overview of the audit process at the inspectorate of North Sumatra Province so that a narrative is obtained to reach a conclusion. The results of the study are that the inspectorate auditor has sufficient credibility and experience in examinations, the data found and recommended for North Sumatra Province for the 2013 to 2017 period there were 1,423 findings and 1,709 recommendations. With details of cases completed as many as 1,197. In the process as many as 142 recommendations and 344 have not been followed up. Then for Regencies/Cities 1,668 findings and 2,040 recommendations. Examination The auditor carries out his responsibility to detect fraud, conducts inspections in accordance with procedures and after carrying out the inspection, provides feedback by conducting formal correspondence procedures soliciting responses from the object being examined.
Workshop Suply Chain Manajemen Untuk Meningkatkan Efisiensi Bisnis Dengan Menggunakan Aplikasi Moonsonsim Di SMA Wiyata Dharma Loo, Petrus; Marpaung, Linda Wahyu
Jurnal TUNAS Vol 5, No 2 (2024): Edisi April
Publisher : LPPM STIKOM Tunas Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/jtunas.v5i2.112

Abstract

The constitution of teachers and lecturer (no14 of 2005) provides that teachers are professional educators and scientists with major assignments to transform, develop, and promote science, technology, and the arts through education, research, and community research. Public service (PKM) is a subjective duty, so it is compulsory. PKM is itself a direct process of implementation of science, technology and cultural arts using scientific methodologies as propagation of tri darma. In simple terms, PKM can be defined as implementation process or application of technologies and science to the public. This service to the public was performed at wiyata dharma high school in a workshop. PKM is planning to use monsoonsim using using monsoonsim to supply chain management. Where a supply chain management is an approach used to promote integration of suppliers, manufacturing, distirsions, retailer and custommer so that the products produced in the right amount, the right time and the right locations to minimize costs and give satisfaction to consumers can be very useful in helping students understand difficult concepts. This helps students to think systematically and logically as they progress through scenarios full of uncertainty and complexity.
Transformasi Pemahaman Keuangan: Sesi Literasi Keuangan Untuk Siswa SMKN 2 Rantau Utara Labuhan Batu Afrizal; Asianna Martini Simarmata; Linda Wahyu Marpaung; Dian Setyorini; Sri Rezeki; Petrus Loo; Pristiyono
Gudang Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): GJPM - JANUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjpm.v3i1.1128

Abstract

Di era digital saat ini, literasi keuangan telah menjadi keterampilan yang sangat penting bagi generasi muda untuk mengelola keuangan mereka secara efektif dan bertanggung jawab. Dengan semakin kompleksnya produk keuangan dan meningkatnya penggunaan teknologi dalam transaksi sehari-hari, pemahaman yang baik tentang literasi keuangan menjadi krusial untuk mencegah masalah keuangan di masa depan. Artikel ini membahas pelaksanaan pelatihan literasi keuangan yang diadakan di SMKN 2 Rantau Utara Labuhan Batu pada tanggal 23 Oktober 2024, yang diikuti oleh 28 siswa terpilih. Pelatihan ini dirancang untuk memberikan pemahaman mendalam mengenai perencanaan keuangan, pengelolaan utang, serta pemanfaatan teknologi keuangan digital, termasuk aplikasi mobile banking dan dompet digital. Hasil evaluasi pasca-pelatihan menunjukkan peningkatan signifikan dalam pemahaman siswa terhadap konsep-konsep literasi keuangan, serta kesadaran akan pentingnya perencanaan finansial yang baik. Siswa menunjukkan kemajuan dalam kemampuan mereka untuk merencanakan anggaran, mengelola utang, dan menggunakan teknologi keuangan dengan bijak. Selain itu, artikel ini juga mengkaji kondisi literasi keuangan di Indonesia secara lebih luas, mengidentifikasi tantangan yang dihadapi oleh pelajar dalam mengelola keuangan mereka, seperti pengaruh gaya hidup konsumtif dan kurangnya akses terhadap pendidikan keuangan yang memadai. Dengan demikian, pelatihan ini tidak hanya memberikan manfaat langsung bagi siswa yang terlibat, tetapi juga berkontribusi pada upaya yang lebih besar untuk meningkatkan literasi keuangan di kalangan generasi muda di Indonesia.
Analysis of the Impact of Carbon Emissions and Renewable Energy on Economic Growth in Indonesia Agustian; Linda Wahyu Marpaung
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.260

Abstract

This study was conducted to analyze the impact of carbon emissions and renewable energy on economic growth in Indonesia. This research uses quantitative methods. Data analysis was carried out using multiple linear regression analysis methods. This study uses time series data from 1990-2020 sourced from worldbank.org. The research variable uses a nominal measurement scale. Data analysis and data testing consist of descriptive statistics, classical assumption test, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and coefficient of determination test (R² test). The results showed that carbon emissions have no effect and are not significant to economic growth with a T value of 1.266 < T table 2.045. Renewable energy has a significant effect on economic growth with a T value of -3.010 < T table -2.045. Carbon emissions and renewable energy have a significant effect on economic growth with an F value of 67.335> F table value of 3.34 and a coefficient of determination of 82.8%.
The Effect of Corporate Governance and Environmental Performance on the Disclosure of Carbon Emissions in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) Syntia Sumarni; Linda Wahyu Marpaung
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.272

Abstract

This study aims to determine whether corporate governance and environmental performance have a significant effect on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia stock exchange. This research uses quantitative methods. The research population uses data from 2018 to 2022 sourced from www.idx.co.id and the company's website with a total sample of 60 company reports. The sampling technique used purposive sampling. Data analysis and testing consists of descriptive statistics, classical assumption tests, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and the coefficient of determination test (R² test). Partial research results show that corporate governance has no effect and is not significant to the disclosure of carbon emissions. Environmental performance has a significant effect on disclosure of carbon emissions. Based on the results of simultaneous testing, it is known that the results of the F test show that corporate governance and environmental performance have a significant effect on disclosure of carbon emissions.
The Effect of Profitability and Banking Financial Performance on Corporate Social Responsibility (CSR) Disclosure in Banking Companies Listed on the Indonesia Stock Exchange (IDX) chuanta, gracy; Linda Wahyu Marpaung
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.273

Abstract

This study aims to determine whether the effect of profitability and financial performance has a significant effect on CSR disclosure in banking companies listed on the Indonesia Stock Exchange (IDX) This study uses quantitative methods and multiple linear regression analysis methods. The population in this study comes from data listed on the IDX in 2020-2023. The sampling technique used purposive sampling. Data analysis and testing consists of descriptive statistics, classical assumption tests, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and the coefficient of determination test (R² test). Partial research results show the effect of profitability has no effect on CSR disclosure. The effect of financial performance has a significant effect on CSR disclosure. Based on the results of simultaneous hypothesis testing, it is known that the results of the F test show that profitability and financial performance variables have a significant effect on CSR disclosure.
Generasi Jujur : Membangun Karakter Antikorupsi Sejak Dini Linda Wahyu Marpaung; Afrizal; Irvan Rolyesh Situmorang; Desma Erica Maryati M; Petrus Loo; Albert Herlambang; Jefri
Gudang Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): GJPM - JANUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjpm.v3i1.1426

Abstract

Kejujuran adalah salah satu nilai paling fundamental dalam kehidupan manusia. Nilai ini tidak hanya mencerminkan karakter seseorang, tetapi juga menjadi pondasi utama dalam membangun masyarakat yang bebas dari korupsi. Kejujuran dan sikap antikorupsi memiliki hubungan yang erat, karena pada dasarnya, korupsi adalah bentuk ketidakjujuran yang dilakukan demi keuntungan pribadi atau kelompok tertentu. Korupsi bukan hanya masalah tetapi lebih dari itu korupsi telah menggerogoti ketahanan bangsa dan negara disemua bidang. Saat ini korupsi merupakan salah satu tantangan terbesar yang dihadapi oleh banyak negara, termasuk Indonesia. Praktik korupsi merusak struktur sosial, ekonomi, dan pemerintahan, serta menghambat pembangunan nasional. Salah satu solusi jangka panjang untuk memerangi korupsi adalah dengan membangun karakter antikorupsi pada generasi muda sejak dini. Artikel ini membahas mengenai pelaksanaan pengabdian kepada masyarakat yang dilaksanakan oleh Sekolah Tinggi Ilmu Ekonomi Eka Prasetya di Sekolah Menengah Kejuruan Negeri 2 Rantau Utara Labuhan Batu yang dilaksanakan pada tanggal 23 Oktober 2024. Kegiatan ini di ikuti oleh 30 orang siswa. Kegiatan dilaksanakan dalam pelatihan dengan tujuan memberikan pemahaman mengenai sikap antikorupsi yang harus di mulai sejak dini. Metode pelatihan yang digunakan selain pemberian materi juga melakukan permainan dengan menggunakan aplikasi Kahoot!. Tujuan dari hasil pelatihan ini adalah agar peserta pelatihan mendapat pemahaman bahwa sikap antikorupsi harus dimiliki oleh setiap orang untuk Indonesia lebih baik.
Socialization of Digital Financial Applications to Organize Financial Management for Dayah Darul Hikmah Students Afrida, Fenny; Herlambang, Albert; Marpaung, Linda Wahyu; Gea, Sanderwan Kristian; Ilham, Habibi; Halim, Hendra; Usiai, Khairil
Eastasouth Journal of Positive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i03.335

Abstract

Management finance is very necessary for students, especially for for Gen Z. With existence sophistication technology there is various type common problems appeared, one of them that is problem finance. Often times for follow trend or style life, Gen Z sacrifices condition finance they are for the sake of Can follow existing trends. Such as submit credit or loan on line only For fulfil prestige life they. Activities devotion to public This was held at Dayah Darul Hikmah, Baitussalam District, Aceh Besar, on Friday, February 14, 2025, and was attended by 50 students. The activity This aiming For see how much Far students ' understanding in manage finance them and avoid from activity consumptive. Activities this also aims For make the students own guidelines in building the future they For reach stable finances. Results of activities shows an increase understanding participant related importance digitalization in management finance. The majority participant state the introduced application is very helpful in record, monitor, and analyze finance they.
Optimization of Law No. 6/2014 on Villages as a Prevention of Village Fund Corruption in Sempajaya Village Jefri, Jefri; Wahyu Marpaung, Linda
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 1 (2025): February 2025, Disaster and Disease in History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i1.33851

Abstract

Law No. 6/2014 on Villages gives villages broad authority in managing governance and development. The increase in village fund allocations from IDR 20.7 trillion in 2015 to IDR 71 trillion in 2024 places villages at the center of national development. However, along with this, there has been an increase in cases of corruption of village funds, as reported by ICW. Factors causing corruption include unclear regulations, personal factors of the village head, and lack of community participation. Transparency and accountability in the management of village funds are key in preventing corruption. Therefore, optimizing the implementation of the Village Law is necessary to ensure that village funds are used as intended and to avoid legal problems. This research uses an empirical juridical method with a focus on analyzing primary and secondary data, collected through interviews. The approaches include statutory, conceptual, and case, with qualitative data analysis to understand and present the findings. Sempajaya Village has successfully implemented Law No. 6/2014 on Villages by applying transparency and accountability in the management of village funds. Active community participation in the planning, implementation, and monitoring of village funds creates an open and accountable government. This ensures that village funds are used for development, empowerment, and community services, preventing corruption, and realizing independent, strong, and prosperous villages.
Co-Authors Afrizal Agustian Andini Hajeriah Mualim Asianna Martini Simarmata Audra Nailufar Carissa chuanta, gracy Desma Erica Maryati Manik Dian Setyorini Eka Nurmala Sari Elva Elva Fenny Afrida Gea, Sanderwan Kristian Halim, Hendra Herlambang, Albert Ilham, Habibi Jefri Jefri Jefri Jefri Jefri Jefri Jefri Johnny Chandra Kelly Yohani Larasati, Inggrit Leni Indrayani, Leni Liliana Daeli Muhammad Hafiz Abd.Rashid Nabila Dwi Puspita Sari Nabila Wulandari Nafatika Indriyani Simbolon Pan Bao Giang Petrus Loo Phan Bao Giang Pristiyono Rahmad Dianta Purba Safa D. Manala-O Sipnarong Kanchawongpaisan Situmorang, Frenky Situmorang, Irvan Rolyesh Sri Rezeki Stephanie Ongky Stephen C. Fajardo Susan Grace V Nainggolan Syntia Sumarni Thierry Charlson Lohart Usiai, Khairil Widia Astuty Yannuke Patricia Siahaan ⁠Hendra Halim