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PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Suriana Suriana; Dian Purnama Sari
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 23, No 1 (2022): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Tujuan penelitian ini dilakukan untuk menambah referensi terkait peran corporate governance terhadap penghindaran pajak yang terjadi di perusahaan. Pembayaran pajak ke kas negara merupakan kewajiban setiap warga negara yang harus ditaati. Pembayaran pajak juga akan berdampak terhadap pengurangan laba perusahaan. Adanya penerapan self assesment system sebagai sistem pemungutan pajak di Indonesia diindikasikan memberikan kesempatan kepada perusahaan untuk melakukan tindakan penghindaran pajak. Corporategovernance diyakini dapat dijadikan sebagai salah satu cara untuk mengurangi tindakan penghindaran pajak tersebut. Hasil penelitian ini ditemukan bahwa variabel corporategovernance memiliki pengaruh yang signifikan baik secara parsial maupun simultan terhadap penghindaran pajak. Penerapan corporate governance dengan baik diyakini dapat meminimalisir tindakan penghindaran pajak yang sering dilakukan manajemen

PELATIHAN MANAJEMEN MASJID SEBAGAI UPAYA PEMBERDAYAAN ORGANISASI MASYARAKAT DI DESA SUDIREJO NAMORAMBE Dian Purnama Sari; Hablil Ikhwana; Yuni Andri; Suriana Suriana; Elwardi Hasibuan
AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 6 No. 1 (2022): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LP2M UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v6i1.1494

Pengabdian masyarakat ini dilatarbelakangi adanya kepengurusan organisasi Badan Kemakmuran Masjid (BKM) Al Ikhlas Desa Sudirejo Namorambe yang belum sesuai tugas dan fungsinya. Selain itu, sistem manajemen masjid BKM Al Ikhlas Desa Sudirejo Namorambe belum berjalan dengan baik sehingga tujuan utama masjid belum tercapai. Tujuan yang ingin dicapai dalam pengabdian ini adalah untuk memberikan pendampingan dan pelatihan manajemen bagi pengurus BKM Al Ikhlas Desa Sudirejo Namorambe. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah ceramah, diskusi dan tanya jawab. Materi yang disampaikan tentang manajemen masjid yang baik. Pendampingan diberikan kepada mitra dalam menyusun ulang kepengurusan yang efektif. Untuk mengukur tingkat keberhasilan dalam kegiatan ini dilakukan evaluasi dengan memberikan tes tertulis sebelum dan setelah kegiatan berlangsung. Hasil dari pengabdian masyarakat ini menunjukkan adanya peningkatan pengetahuan para pengurus BKM tentang manajemen masjid yang dilihat dari peningkatan rata-rata hasil tes tertulis sebesar 59,05%.

The Influence of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operating Costs to Operating Income (BOPO) on Liquidity as Measured by Loan to Deposit Ratio at HSBC Bank Elwardi Hasibuan; Dian Purnama Sari; Hablil Ikhwana
ProBisnis : Jurnal Manajemen Vol. 11 No. 2 (2020): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v11i2.89

The purpose of this research is to analyze and test the effect of CAR, NPL, BOPO on HSBC Bank's LDR. This type of research is explanatory research. The sample used in this study is HSBC Bank which published its financial reports in the 2006-2013 period. Data collection techniques are library research and field research. This study used descriptive analysis, classical assumption test and multiple linear regression for data analysis with the help of the Eviews 8 program. From the analysis test results it is known that the CAR, BOPO and NPL ratios have no effect on the LDR ratio during the 2006-2013 period.

Pengaruh Kedisiplinan Dan Fasilitas Kerja Terhadap Kinerja Karyawan Di CV. Pantai Romantis Group Serdang Bedagai Aisarah Aisarah; Dian Purnama Sari; Winda Wardhani
Journal Of Business, Finance, and Economics (JBFE) Vol 4, No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3797

This study aims to determine whether discipline and work facilities either partially or simultaneously have a significant influence on the performance of employees at CV. Serdang Bedagai Group's Romantic Beach and how much influence it has. The method used in this study is a quantitative method with several tests, namely reliability analysis, classical assumption deviation test and linear regression. Based on the results of the primary data regression processed using SPSS 20, the multiple linear regression equation is obtained as follows: Y = 6.666 + 0.185 X1 + 0.636X2 + e. Partially, the discipline variable (X1) has no significant effect on employee performance, as evidenced by the t count < t table (1.993 < 1.994). The work facility variable (X¬2) has a significant influence on employee performance, as evidenced by the t count > t table (6.429 > 1.994). Simultaneously, the discipline variables (X1) and work facilities (X2) have a significant influence on employee performance. This means that the hypothesis in this study is accepted, as evidenced by the calculated F value > F table (39.615 > 3.13). Discipline variables (X1) and work facilities (X2) are able to contribute to the influence of the performance variable by 53.1% while the remaining 46.9% is influenced by other variables not examined in this study. From the conclusions above, the authors provide suggestions seeing that there is still a lack of high employee discipline values, this should be a concern of management so that employees can improve discipline so that CV increases. The Serdang Bedagai Romantic Group Beach is more visible. Employee work facilities and tourist facilities that are already quite good are expected to be improved again, so that employee performance and visitor satisfaction will increase. It is hoped that there will be in-depth research in the future by other researchers regarding the variables of discipline and work facilities on performance.

Pengaruh Kedisiplinan Dan Fasilitas Kerja Terhadap Kinerja Karyawan Di CV. Pantai Romantis Group Serdang Bedagai Aisarah Aisarah; Dian Purnama Sari; Winda Wardhani
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3797

This study aims to determine whether discipline and work facilities either partially or simultaneously have a significant influence on the performance of employees at CV. Serdang Bedagai Group's Romantic Beach and how much influence it has. The method used in this study is a quantitative method with several tests, namely reliability analysis, classical assumption deviation test and linear regression. Based on the results of the primary data regression processed using SPSS 20, the multiple linear regression equation is obtained as follows: Y = 6.666 + 0.185 X1 + 0.636X2 + e. Partially, the discipline variable (X1) has no significant effect on employee performance, as evidenced by the t count < t table (1.993 < 1.994). The work facility variable (X¬2) has a significant influence on employee performance, as evidenced by the t count > t table (6.429 > 1.994). Simultaneously, the discipline variables (X1) and work facilities (X2) have a significant influence on employee performance. This means that the hypothesis in this study is accepted, as evidenced by the calculated F value > F table (39.615 > 3.13). Discipline variables (X1) and work facilities (X2) are able to contribute to the influence of the performance variable by 53.1% while the remaining 46.9% is influenced by other variables not examined in this study. From the conclusions above, the authors provide suggestions seeing that there is still a lack of high employee discipline values, this should be a concern of management so that employees can improve discipline so that CV increases. The Serdang Bedagai Romantic Group Beach is more visible. Employee work facilities and tourist facilities that are already quite good are expected to be improved again, so that employee performance and visitor satisfaction will increase. It is hoped that there will be in-depth research in the future by other researchers regarding the variables of discipline and work facilities on performance.

Pengaruh Tunjangan Pegawai TKAD Dan Prosedur Kerja Terhadap Kinerja Pegawai TKAD Di PT. Bank Sumut Pusat Medan Muhammad Iqbal Muadz Hutahean; Dian Purnama Sari; Siti Wardah Pratidina
Jurnal Ilman: Jurnal Ilmu Manajemen Vol. 11 No. 3 (2023): Oktober
Publisher : Jurnal Ilman: Jurnal Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mengetahui apakah tunjangan dan prosedur kerja baik secara parsial maupun simultan memiliki pengaruh yang signifikan terhadap kinerja Pegawai TKAD di PT. Bank Sumut Pusat Medan dan seberapa besar persentasenya. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan beberapa uji yakni reliability analysis, uji penyimpangan asumsi klasik dan regression linier. Berdasarkan hasil regresi data primer yang diolah dengan menggunakan SPSS 20, diperoleh persamaan regresi linier berganda sebagai berikut: Y = 5,040 + 0,332 X1 + 0,526 X2 + e. Secara parsial, variabel tunjangan (X1) memiliki pengaruh yaang signifikan terhadap kinerja pegawai TKAD, terbukti dari nilai t hitung > t tabel (5,743 > 1,994). Variabel prosedur kerja (X2) memiliki pengaruh yang signifikan terhadap kinerja pegawai TKAD, terbukti dari nilai t hitung > t tabel (3,260 > 1,994). Secara simultan, variabel tunjangan (X1) dan prosedur kerja (X2) memiliki pengaruh yang signifikan terhadap kinerja pegawai TKAD. Artinya hipotesis pada penelitian ini diterima, terbukti dari nilai F hitung > F tabel (24,702 > 3,13). Variabel tunjangan (X1) dan prosedur kerja (X2) mampu memberikan kontribusi pengaruh terhadap variabel keputusan pembelian sebesar 41,7% sedangkan sisanya sebesar 58,3% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Dari kesimpulan di atas, penulis memberikan saran melihat kurang tingginya persentase pengaruh variabel tunjangan dan prosedur kerja terhadap kinerja pegawai TKAD maka pihak perusahaan harus lebih menggencarkan program untuk menunjang profesionalitas pegawai TKAD agar prosedur kerja pegawai TKAD ikut meningkat dan pegawai TKAD yang memiliki profesionalitas yang baik layak diberikan tunjangan. Diharapkan ada penelitian yang mendalam di masa yang akan datang yang dilakukan peneliti-peneliti lainnya mengenai variabel tunjangan dan prosedur kerja terhadap kinerja.

UNLOCKING KNOWLEDGE: THE IMPACT OF SERVANT LEADERSHIP, UNIVERSITY CULTURE, AND FACULTY COMMITMENT ON KNOWLEDGE SHARING Nursaimatussaddiya, Nursaimatussaddiya; Maipita, Indra; Cen, Cia; Sari, Dian; Ekawati, Yuni
Jurnal Riset Bisnis dan Manajemen Vol. 18 No. 1 (2025): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v18i1.20037

This research is motivated by service leadership, higher education culture, commitment, knowledge sharing performance at the North Sumatra Polytechnic. This research was conducted at the Region I Polytechnic of North Sumatra. The aim of this research is to analyze and study descriptively and verifiably the influence of service leadership, higher education culture, and lecturer commitment to the dissemination of knowledge and empowerment on lecturer performance. The research method used is a quantitative method carried out descriptively and verified. The sampling technique was carried out using proportional stratified random sampling. Data sources from primary and secondary data through observation and distribution of questionnaires. The data analysis technique used is SEM. Verifiable research results show that service leadership, higher education culture, and commitment have a positive and significant effect on the dissemination of knowledge.

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