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All Journal Journal of Economic, Bussines and Accounting (COSTING) BERNAS: Jurnal Pengabdian Kepada Masyarakat West Science Social and Humanities Studies
Berlin Barus
Universitas Mandiri Bina Prestasi
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DESAIN POSTER MENARIK MEMANFAATKAN CANVA Ratna Wati Simbolon; Sariadin Siallagan; Erni Dewi Munte; Berlin Barus
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2022)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (894.107 KB) | DOI: 10.31949/jb.v3i3.2904

Abstract

Canva adalah aplikasi desain grafis yang digunakan untuk membuat grafis media sosial, presentasi, poster, dokumen dan konten visual lainnya. Canva dapat digunakan dalam beberapa versi yaitu web, iPhone, dan android. Pada kegiatan ini, pelatihan di fokuskan mengakses canva via web. Tujuan dari kegiatan Pengabdian kepada Masyarakat (PkM) ini adalah memberi pelatihan kepada guru-guru SD dan SMP Swasta HKBP Padang Bulan-Medan untuk mendesain dengan memanfaatkan aplikasi canva, khususnya mendesain poster menarik sesuai kreasi masing-masing guru. Metode pelaksanaan kegiatan PkM ini dilakukan dengan mengikuti langkah-langkah berikut, yaitu analisis situasi masyarakat, identifikasi masalah, menentukan tujuan kerja, rencana pemecahan masalah, pendekatan sosial, pelaksanaan kegiatan, serta evaluasi kegiatan dan hasil. Setelah kegiatan ini selesai, para peserta sudah mampu menghasilkan sebuah karya desain poster yang menarik dan diharapkan dikemudian hari peserta dapat memanfaatkan aplikasi canva untuk kebutuhan yang lain.
Pengaruh Efisiensi Biaya Bahan Baku, Efisiensi Biaya Tenaga Kerja Langsung, Dan Efisiensi Biaya Overhead Pabrik Terhadap Rasio Profit Marjin Pada Pt Cipta Karya Utama Medan Rebecca Evadine; Harlen Silalahi; Dumariani Silalahi; Berlin Barus
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7155

Abstract

The purpose of this study was to determine and analyze the effect of raw material cost efficiency, direct labor costs, and factory overhead efficiency on the profit margin ratio at PT Cipta Karya Utama in 2017-2021. The sampling technique of this study used saturated sampling with multiple linear regression analysis methods. The results showed that simultaneously the efficiency of raw material costs, direct labor costs, and factory overhead efficiency had a positive and significant effect on the profit margin ratio. While partially direct labor costs and factory overhead efficiency have no effect on the profit margin ratio. The test results for R Square is 0.207 which means 20.7% of the variation in the profit margin variable which can be explained by the independent variables of raw material cost efficiency, direct labor cost efficiency and factory overhead efficiency. Keywords: Raw Material Cost Efficiency, Direct Labor Cost, Factory Overhead Efficiency, Profit Margin Ratio
The Effect of Institutional Share Ownership, Ownership Structure, and Corporate Social Responsibility on Environmental Sustainability in Energy Companies in Indonesia Loso Judijanto; Mazayatul Mufrihah; Harlen Silalahi; Berlin Barus
West Science Social and Humanities Studies Vol. 2 No. 02 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i02.678

Abstract

This research investigates the complex interplay between institutional share ownership, ownership structure, corporate social responsibility (CSR), and environmental sustainability in the context of Indonesian energy companies. A quantitative analysis utilizing structural equation modeling was employed to analyze data from a sample of 150 energy firms. The results reveal significant positive relationships: higher levels of CSR, increased institutional share ownership, and a more concentrated ownership structure are associated with improved environmental sustainability practices. These findings contribute to the understanding of the factors shaping environmental responsibility in the Indonesian energy sector, offering practical insights for companies and policymakers.
Inovasi Pajak Dalam Peningkatan Kepatuhan Wajib Pajak Di Indonesia Rebecca Evadine; Dina Rosmaneliana; Dumariani Silalahi; Harlen Silalahi; Berlin Barus
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10797

Abstract

This study aims to provide an overview of the efforts by the Directorate General of Taxes in Indonesia, focusing on innovations in information technology aimed at enhancing taxpayer compliance to support sustainable national development and improve the welfare of the Indonesian people. The research employs a literature review method with a tax-innovative approach. The findings reveal that tax innovations have yielded two distinct effects on taxpayer compliance. While the tax amnesty did not significantly impact compliance, the implementation of electronic systems had a substantial positive effect. This research contributes valuable insights into the importance of analyzing the impact of tax innovations. The data and information used in this study are sourced from media publications, seminars, and books that are included in the data center of the Directorate General of Taxes in Indonesia.
Co-Authors Dina Rosmaneliana DUMARIANI SILALAHI Erni Dewi Munte HARLEN SILALAHI Harlen Silalahi Loso Judijanto Mazayatul Mufrihah B11212091 Ratna Wati Simbolon REBECCA EVADINE Rebecca Evadine Sariadin Siallagan