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All Journal JAM : Jurnal Aplikasi Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan PITIN Jurnal Mantik Jurnal Informatika Ekonomi Bisnis Jurnal Manajemen International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Bisnis dan Manajemen Journal of Sustainable Tourism and Entrepreneurship International Journal of Environmental, Sustainability, and Social Science Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Quantitative Economics and Management Studies Berajah Journal Jurnal Manajemen dan Bisnis Kontigensi: Jurnal Ilmiah Manajemen Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Prosiding Konferensi Nasional PKM-CSR eMBeJi : Manajemen dan Bisnis Jurnal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Manajemen dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Akuntansi Jurnal Informatika Ekonomi Bisnis Escalate : Economics and Business Journal KUKIMA :Kumpulan Karya Ilmiah Manajemen Jurnal Pengabdian dan Inovasi Masyarakat Global Economics: International Journal of Economic, Social and Development Sciences
Tarigan, Miska Irani
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PENGARUH TARIF PAJAK DAN SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK PENGHASILAN: (Studi Kasus Pada UMKM Kabupaten Tapanuli Utara) Sihombing, Irnawati; Pangaribuan, Jonner; Tarigan, Miska Irani; Sitanggang, Abdonsius
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 2 Oktober 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i2.4249

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tarif pajak dan sistem perpajakan terhadap pembayaran pajak penghasilan pada UMKM Tapanuli Utara. Populasi penelitian ini adalah jumlah UMKM pada tahun 2018-2022. Penentuan sampel menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan pengujian hipotesis menggunakan uji t (parsial) dan uji f (simultan) dengan tingkat signifikan 5%. Hasil penelitian secara parsial menunjukkan bahwa tarif pajak berpengaruh positif dan signifikan terhadap kemauan UMKM membayar pajak penghasilan dan sistem perpajakan berpengaruh positif dan signifikan terhadap kemauan UMKM membayar pajak penghasilan. Disarankan bagi DJP (Direktorat Jendral Pajak) lebih menekankan tarif pajak untuk meningkatkan kemauan UMKM dalam membayar pajak penghasilan dan bagi peneliti yang ingin melakukan penelitian yang sama, diharapkan mengambil variabel lain yang mempengaruhi kemauanm UMKM membayar pajak.
PENGARUH KECERDASAN EMOSIONAL KARAKTERISTIK INDIVIDU DAN LOYALITAS KERJA TERHADAP KINERJA KARYAWAN PADA PT. PRIMA INTI NUSA MEDAN Munthe, Andika Supriadi; Tarigan, Miska Irani; Sitanggang, Darna; Sinaga, Ria Veronica
KUKIMA : Kumpulan Karya Ilmiah Manajemen Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/kukima.v3i1.3781

Abstract

This study seeks to ascertain the impact of emotional intelligence, personality traits, and work loyalty on employee performance at PT. Prima Inti Nusa Medan. Data was collected using surveys, documentation, and interviews. The research approach employed was quantitative, with 33 respondents selected using purposive sampling. The data in this study was analyzed using SPSS version 26.00. The findings indicate that emotional intelligence, individual qualities, and work loyalty have a partly favorable effect on employee performance.The coefficient of determination is 0.839, indicating that 83.9% of employee performance can be explained by the variables of emotional intelligence, individual traits, and job loyalty, with the remaining 16.1% explained by factors not addressed in this study.
PENGARUH REKRUTMEN, DISIPLIN KERJA DAN LINGKUNGAN KERJA NON FISIK TERHADAP KINERJA KARYAWAN PADA PT. PLN (Persero) ULP MEDAN SUNGGAL Ndruru, Tomas Edin S.; Tarigan, Miska Irani; Purba, Saut; Ritonga, Sinar
KUKIMA : Kumpulan Karya Ilmiah Manajemen Volume 3 Nomor 2 Oktober 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/kukima.v3i2.4224

Abstract

The objective of this investigation is to eval_uate the impact of recruitment, work discipline, and non-physical work environment on the performance of employees at the Medan Sunggal Customer Service Unit of PT PLN (Persero). Quantitative analysis is the methodology employed in this investigation. The data was collected through a questionnaire distribution survey that was administered to 63 (sixty-three) personnel of the Medan Sunggal Customer Service Unit of PT PLN (Persero). The Statistical Package for the Social Sciences (SPSS) software is utilized to conduct multiple linear regression data analysis, while saturated sampling or census sampling techniques are employed for sampling. The data processing conducted yields a multiple linear equation, the results indicating that recruitment has a substantial impact on employee performance. The performance of employees is significantly influenced by their work discipline. The non-physical work environment has a substantial impact on employee performance. The extent of the influence of recruitment, work discipline, and non-physical work environment on employee performance is indicated by the coefficient of determination (R2) of 91.7%. The remaining 8.3% is influenced by factors that are not included in this study. The F test results that H0 is rejected and H1 is accepted. This implies that the recruitment variables, work discipline, and non-physical work environment have a positive and significant impact on employee performance at the Medan Sunggal Customer Service Unit of PT. PLN (Persero).
KETIKA HIDUP DAN PEKERJAAN BERIRISAN: REFLEKSI KUALITATIF ATAS STRES KERJA SEBAGAI MEDIATOR DALAM PENINGKATAN KINERJA KARYAWAN Nauli, Harum; Sitompul, Pandapotan; Irani Br Tarigan, Miska; Simangunsong, Ruben; Suriyani Sinaga, Irma
Berajah Journal Vol. 5 No. 3 (2025): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v5i3.613

Abstract

This study aims to illustrate how work stress mediates the intersection of personal and work life and employee performance. This intersection phenomenon is increasingly relevant in the modern, flexible yet demanding work environment, where the boundaries between domestic and professional life are often blurred. This study used a qualitative approach using in-depth interviews with employees from various work sectors. The findings indicate that deadline pressure, home-work role conflict, family disruptions during work, lack of rest time, and minimal supervisor support are the main factors triggering work stress. Although work stress is often associated negatively, the results of this study indicate that in some cases, stress can actually motivate employees to perform optimally, making it a complex mediating factor. Perceptions of stress vary depending on individual coping capacity and the supportive work environment. Coping strategies used include time management, social support, separation of work-personal space, and relaxation activities. This study concludes that work stress is not always a barrier but can be a bridge to improved performance when managed appropriately. These findings have important implications for company policies, HR management, and the development of an adaptive and healthy work culture.
Enhancing Job Performance with Self Efficacy, Innovation, and Work Behaviour at PT. Aquafarm Nusantara Tobasa Miska Irani Tarigan; Santa Atasya Gurning
MANABIS: Jurnal Manajemen dan Bisnis Vol. 4 No. 3 (2025): September 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v4i3.5474

Abstract

Every organization must face several challenges when carrying out its activities. Problems that have been reported to PT. Aquafarm Nusantara Tobasa include issues with employee performance. This can happen because of the high levels of self-efficacy, innovation, and work behavior. The purpose of this research is to examine the role of self-efficacy, innovation, and performance in the workplace of PT Aquafarm Nusantara Tobasa employees. This study used a quantitative approach based on surveys and data collection through questionnaires administered to forty-five employees at PT Aquafarm Nusantara Tobasa using a sample technique known as simple random sampling. After data validity and reliability tests are run, data analysis using the augmented linear regression method with the SPSS package is initiated. This study's findings indicate that, both individually and collectively, employees' sense of self-efficacy, innovation, and work performance have a positive and statistically significant impact on their performance on the job. The coefficient of determination (R2) is 48.6%, which indicates that employees' abilities to self-efficacy, innovate, and perform their job duties can explain their performance, whereas 51.4% of the total is influenced by factors that are not included in this study. This study's limitations can be seen from the most important perspective within the company's problems.
Implementasi Sistem Pendukung Keputusan Berbasis Metode Simple Additive Weighting untuk Rekrutmen Sumber Daya Manusia Oslan Juliana Simbolon; Sitompul, Pandapotan; Tarigan, Miska Irani Br; Sitanggang, Lestari; Sirait, Ritawati
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 04 (2025): Vol. 5 No. 04 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i04.1232

Abstract

Human Resource Management (HRM) in a company is a strategic approach in managing the workforce so that it can contribute optimally to achieving the company's goals. HRM covers various aspects, such as recruitment, selection, training, development, performance appraisal, compensation, to employment relations and employee welfare. The main objective of HRM is to ensure that the company has a competent, motivated, and productive workforce, and to create a work environment that is conducive to individual and organizational growth. With good management, companies can improve operational efficiency, employee satisfaction, and competitiveness in the market. The recruitment process can lead to subjectivity and unfair decision making. This study aims to implement a Decision Support System (DSS) based on the Simple Additive Weighting (SAW) method to assist the Human Resource Recruitment process needed by a company objectively and systematically. The research methodology uses a quantitative approach with case studies on companies in the recruitment process. Data collection was carried out through surveys, interviews with HR managers, and analysis of historical employee data based on five main criteria: sales performance, creativity, communication skills, work experience, and loyalty. The results showed that the SAW method provides accurate recommendations in determining the best candidates based on their relative proximity to the ideal solution. The analysis also identified that sales performance is the most dominant factor in decision making, with the highest weight. The implementation of a SAW-based Decision Support System can improve the efficiency and accuracy of decision making while reducing subjectivity in the employee recruitment process. The DSS process concluded that this system can be an effective solution in supporting HR decision making based on data-based analysis and objective evaluation.
Pembinaan dan Pendampingan Pembuatan Nomor Induk Berusaha dalam rangka Digitalisasi UMKM, Sumatera Utara TARIGAN, Miska Irani
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v1i3.399

Abstract

Pemerintah berperan penting dalam pembangunan nasional, dimana peningkatan sektor ekonomi menjadi salah satu indikator suatu pembangunan. Pembangunan nasional meningkatkan kualitas masyarakat Indonesia yang dilaksanakan secara berkelanjutan dan berdasarkan kemampuan nasional dalam memanfaatkan sumber daya, termasuk informasi dan teknologi. Peranan masyarakat dalam pembangunan nasional dengan konteks peningkatan sektor ekonomi salah satunya menjadi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). UMKM berperan penting dalam perkembangan perekonomian Indonesia. Pemerintah menargetkan UMKM Naik Kelas dengan melakukan digitalisasi UMKM. Kenyataannya bahwa masyarakat pelaku UMKM masih banyak tidak mengetahui informasi berkaitan legalitas NIB. Fenomena lain bahwa perekenomian keluarga banyak mengalami kemunduran akibat pandemi. Perguruan Tinggi berperan untuk menjawab kesenjangan keterampilan serta informasi dan teknologi yang terjadi pada masyarakat. Kegiatan Pengabdian Kepada Masyarakat dilakukan dengan sasaran sepuluh Kaum Ibu yang diberikan Pelatihan dan pendampingan dari ide usaha hingga pengurusan legal NIB. Fakultas Ekonomi Universitas Katolik Santo Thomas bekerja sama dengan GBKP (Gereja Batak Karo Protestan) khususnya di Runggun Payung, Kecamatan Payung, Kabupaten Karo, Sumatera Utara. Hasil kegiatan Pengabdian Kepada Masyarakat ini Kaum Ibu yang diberikan pelatihan ide usaha pembuatan susu kedelai ditinjau dari manfaat kedelai dan memastikan asupan protein keluarga tercukupi. Peserta Pengabdian Kepada Masyarakat memberi respon yang positif dalam hal materi pelatihan dan kebutuhan mereka.
Pengaruh Stres Kerja dan Lingkungan Kerja terhadap Burnout dengan Kecerdasan Emosi sebagai Variabel Moderating Situmorang, Paulina Octavia; Tarigan, Miska Irani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1932

Abstract

Dinamika tempat kerja yang kompleks di era modern sering kali menimbulkan kondisi psikologis yang tidak menguntungkan. Stres di tempat kerja dan kondisi kerja merupakan elemen penting yang berpengaruh pada kesejahteraan pekerja. Stres yang berkepanjangan dapat menyebabkan burnout, kelelahan emosional, depersonalisasi, serta penurunan kinerja individu, yang berdampak signifikan pada orang dan organisasi. Kecerdasan emosional, yaitu kemampuan untuk mengatur emosi diri dan orang lain, adalah sumber daya pribadi yang krusial dalam menghadapi stres kerja. Walaupun telah banyak dibahas mengenai hubungan stres kerja, lingkungan kerja, dan burnout, serta peran langsung kecerdasan emosi, pemahaman tentang bagaimana kecerdasan emosi mempengaruhi hubungan antara stres kerja dan lingkungan kerja terhadap burnout masih perlu diteliti lebih lanjut. Tinjauan literatur ini bertujuan untuk mengintegrasikan temuan empiris dan teoritis guna menemukan kekurangan dalam penelitian dan menyusun kerangka konseptual yang menyeluruh
Antecedents of destination brand experience Tarigan, Miska Irani; Lubis, Arlina Nurbaity; Rini, Endang Sulistya; Sembiring, Beby Karina Fawzeea
Journal of Sustainable Tourism and Entrepreneurship Vol. 4 No. 2 (2023): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i2.428

Abstract

Purpose: The tourism sector is the leading sector for Indonesia's foreign exchange earnings. The Indonesian government has established six National Tourism Strategy Areas, including Lake Toba, North Sumatra. Development in the Lake Toba tourist area has been carried out, but it does not automatically bring tourists to visit the Lake Toba Tourism Area. The researcher intended to know the factors of the tourist brand experience in Lake Toba. Therefore, this study aims to confirm the factors obtained from a literature study. Research methodology: The research methodology used is a qualitative study, namely Focus Group Discussion. Participants in the Focus Group Discussion are Government Representatives, Tour Guides, Travel Agencies, and domestic tourists' representatives. Results: The study results should add to the Tourist Self-expression as a new precursor to the destination brand experience. Limitation: The study did not involve hospitality and other relevant governments to gain a broader perspective. Contribution: The results of this study hope to contribute to references for tourism marketing. Keywords: Brand experience, Destination branding, Tourism marketing, Lake Toba
Tantangan dan Manajemen Kinerja Generasi Z di Indonesia Br Sibagariang, Oktaviana Gracella; Tarigan, Miska Irani
Manajemen & Bisnis Jurnal Vol 11 No 2 (2025): Vol 11 No 2 (2025)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v11i2.249

Abstract

Generation Z, born between the mid-1990s and early 2010s, increasingly dominates the global workforce. Their unique characteristics, such as reliance on technology, preference for work flexibility, and high expectations for work-life balance, present new challenges in performance management. This study explores the key challenges in managing the performance of Generation Z as well as strategies that organizations can implement to optimize their productivity and engagement. By using a literature review research method, this research identifies that a transparent management approach, real-time feedback, and sustainable career development are key factors in the successful performance management of Generation Z. These findings are expected to provide insight for managers and organizational leaders in developing more adaptive and effective strategies in managing the workforce of this generation.
Co-Authors ahmad syauqi, ahmad Alfons Depari, Oyke Anitha P. Tinambunan Anitha Paulina Tinambunan Anitha Paulina Tinambunan Arlina Nurbaity Lubis Arlina Nurbaity Lubis Arlina Nurbaity Lubis Aulia Kusuma Wardani Awaludin, Dipa Teruna Ayu Teresia Hutauruk Badri, Juarsa Bambang Supriyadi Beby Karina F. Sembiring Beby Karina F.S Beby Karina Fawzeea Sembiring Br Sibagariang, Oktaviana Gracella Butar-butar, Hana Putri Cucu Hodijah Djoko Surahmat Donalson Silalahi Elvin Susanto Telaumbanua Endang Sulistya Rini Errie Margery Errie Margery Errie Margery Esli Silalahi Esli Silalahi Etty Zuliawati Zed Guteres, Juniana P Hendrayani, Eka Imanuel Tarigan Indriyani Sinurat Irzan Soepriyadi Jefri Putri Nugraha Juniana P Guteres Kornel Munthe Lusiah Lusiah Manullang, Ida M Margery, Errie Mazzlida Mat Deli Melviola SITUMORANG Mohamad Sajili Muhammad Hery Santoso Munthe, Andika Supriadi Nauli, Harum Nauli, Mawar Nawiyah Nawiyah Ndruru, Tomas Edin S. Nugroho Djati Satmoko Oslan Juliana Simbolon Pangaribuan, Jonner Parapat Gultom Parhusip, Poltak T. Petra Aprianti Gultom Purba, Betniar Revi Sesario Reza Suranta Barus Rezky Nurbakti Santa Atasya Gurning SAUT PURBA Siahaan, Renni Novia Sibatuara, Tyto Boima Sihombing, Irnawati Sihombing, Sari Monang Silalahi, Donalson Simangunsong, Ruben Simbolon, Oslan Juliana Sinaga, Ria Veronica Sinar Ritonga Sirait, Ritawati Siregar, Ade Perdana Sitanggang, Abdonsius Sitanggang, Darna Sitanggang, Lestari Sitanggang, Lestari Pratiwi Sitompul, Pandapotan Situmorang, Paulina Octavia Sulistyo Budi Utomo Suprianto, Ghalib Suriyani Sinaga, Irma Suryathi, Wayan Suud Ema Fauziah Tambunan, Putri Handini Trisanti, Ayu Yosi Latersia Sitepu Yusi Faizathul Octavia