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All Journal Jurnal Riset Akuntansi dan Keuangan AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Ilmiah Akuntansi Kesatuan JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Penelitian Inovatif International Journal of Research in Vocational Studies (IJRVOCAS) Jurnal Pengabdian Masyarakat Inovasi KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Worksheet : Jurnal Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan journal of social and economic research Jurnal Akuntansi Jurnal Cendekia Ilmiah As-Syirkah: Islamic Economic & Financial Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rahmadani Rahmadani
Politeknik Negeri Medan
Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

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PPTTG Pelatihan Digital Marketing untuk Optimalisasi Penjualan pada Bumdes Mekar Jaya Abadi Sei Limbat Erwinsyah Simanungkalit; Rini Indahwati; Nurhaflah Soraya; Rahmadani, Rahmadani; Rudianto Surbakti; Djames Siahaan
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 4 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i4.2742

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas pemasaran digital pada BUMDes Sei Limbat yang menghadapi permasalahan terbatasnya kemampuan promosi produk secara daring, rendahnya pengetahuan branding, dan belum tersedianya media promosi yang terintegrasi seperti media sosial, katalog digital, dan website. Permasalahan tersebut berdampak langsung pada rendahnya jangkauan pasar dan daya saing produk-produk BUMDes di era digital. Tujuan utama kegiatan ini adalah meningkatkan kemampuan BUMDes dalam mengelola pemasaran digital secara mandiri dan berkelanjutan. Metode yang digunakan meliputi pelatihan partisipatif, pendampingan teknis, produksi konten promosi digital, pembuatan alat bantu (katalog & website), serta monitoring dan evaluasi terhadap kemampuan mitra dalam implementasi hasil kegiatan. Pelatihan akan dilakukan dengan pendekatan praktik langsung, yang difokuskan pada penguasaan keterampilan digital yang aplikatif dan sesuai konteks lokal. Dalam jangka panjang, kegiatan ini diharapkan dapat memperkuat posisi BUMDes dalam ekosistem ekonomi digital desa serta mendukung kemandirian ekonomi masyarakat berbasis teknologi.
Pengaruh Related Party Transaction, Thin Capitalization dan Firm Size Terhadap Penghindaran Pajak Sb, T. Nur'din Rizki; Rahmadani; Toruan, Heddy Lumban; Hidayat, Akmal; Kurniati, Endang
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1205

Abstract

This study examines the effect of related party transactions, thin capitalization, and firm size on tax avoidance in non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The research population consists of 125 companies, and the sample was determined using purposive sampling based on specific criteria, resulting in 24 companies with a total of 120 firm-year observations. The research variables include related party transactions, thin capitalization, and firm size as independent variables, while tax avoidance serves as the dependent variable. Data were analyzed using panel data regression with EViews 12. The results show that related party transactions have a significant positive effect on tax avoidance, while thin capitalization and firm size do not have a significant effect. These findings imply that companies tend to utilize affiliate transactions as a strategy to reduce tax obligations, whereas capital structure and firm size do not play a decisive role. The results highlight the importance of strengthening tax regulations and supervision to minimize the use of related party transactions as tools for tax avoidance. Future research is recommended to include additional variables and expand the sample scope across sectors to obtain more generalizable results.
Pengaruh Kemudahan Penggunaan Dan Kualitas Sistem Byond BSI Terhadap Kepuasan Nasabah Harahap, Annisa Oktavia; Rahmadani; Supaino; Zulhendry; Ermyna Seri
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 10 No. 02 (2025): JESPB Edisi Oktober 2025
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v10i02.2957

Abstract

This study aims to analyze the effect of ease of use and system quality on customer satisfaction, with respondents being Muslim students of Politeknik Negeri Medan. The research employs a quantitative approach using survey techniques. Data were collected through a Likert-scale questionnaire distributed to 100 respondents and analyzed using multiple linear regression with the assistance of SPSS version 26. The results show that, partially, the ease of use variable does not have a significant effect on customer satisfaction. Conversely, system quality has a positive and significant effect on satisfaction. Simultaneously, ease of use and system quality also have a positive and significant influence on customer satisfaction. The coefficient of determination (R²) value of 0.500 indicates that 50% of the variation in customer satisfaction can be explained by the two independent variables. The conclusion of this study emphasizes the importance of system quality in enhancing customer satisfaction with Islamic digital banking applications. These findings align with the Technology Acceptance Model (TAM) approach and the principles of Maqashid Sharia.
Analysis of the influence of liquidity, capital adequacy ratio, and operational efficiency on profitability in the sustainability of Bank Mega Syariah Salsabila, Sarah; Nasution, Anriza Witi; AK, Marlya Fatira; Rahmadani, Rahmadani; Seri, Ermyna
Keynesia : International Journal of Economy and Business Vol. 4 No. 1 (2025): Keynesia: International Journal of Economics and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/keynesia.v4i1.1872

Abstract

This study aims to determine the effect of liquidity (NPF and FDR), Capital Adequacy Ratio (CAR) and operational efficiency (BOPO) on profitability (ROA) in the sustainability of Bank Mega Syariah. The sample in this study includes the financial statements of Bank Mega Syariah for the period 2010 to 2024 quarter I to IV with total of 60 periods. This study uses secondary data from OJK and Bank Mega Syariah publications. Data collection techniques with documentation studies. Data processing technique used a multiple linear regression test with a significant level of 5 percent (α = 5%). Based on the results of the study, it shows that NPF had an significant effect on the profitability of Bank Mega Syariah with a very low and inverse relationship, FDR had an significant effect on the profitability of Bank Mega Syariah with a low and inverse relationship, CAR had no significant effect on the profitability of Bank Mega Syariah with a very low relationship and inversely proportional, BOPO had an effect on the profitability of Bank Mega Syariah in a significant with a strong relationship and inversely proportional, NPF, FDR, CAR, and BOPO simultaneously had an significant effect on the profitability of Bank Mega Syariah.
Optimalisasi Penjualan Dengan Inovasi Digital Berbasis IoT Untuk Mendukung Ekspansi Usaha Berkelanjutan Di Desa Bagan Serdang Nurhaflah Soraya; Rahmadani Rahmadani; Bister Purba
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 7 No. 1 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2847

Abstract

Pengabdian Tanggap Bencana Distribusi Logistik di Desa Sekip, Kecamatan Lubuk Pakam, Kabupaten Deli Serdang, Provinsi Sumatera Utara Rini Indahwati; Nurhaflah Soraya; Rahmadani; Jazuli, Muhammad Asrin
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 7 No. 1 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2944

Abstract

The heavy rainfall caused a flood in Deli Serdang Regency on November, 30th 2025. For responding to this disaster, the Higher Education, Science & Technology Ministry funded community services activities, especially logistics distribution for the society. Politeknik Negeri Medan is one of the higher education institutions in Sumatera Utara, acting as the mediator for the logistic distribution process. This community service aims to help the society that impacted by the flood and landslide in Desa Sekip, Kecamatan Lubuk Pakam, Kabupaten Deli Serdang, Provinsi Sumatera Utara.
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA KANTOR SAMSAT KOTA MEDAN) Michelle Navaya; Ilham Hidayah Napitupulu; Rahmadani; Muhammad Asrin Jazuli
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1071

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor studi kasus pada kantor samsat kota medan. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada masyarakat yang ada di kota Medan. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan jumlah responden yang dikumpulkan 100 Wajib Pajak dari keseluruhan populasi. Pengujian dilakukan dengan menggunakan analisis regresi linier berganda dengan bantuan software SPSS versi 25. Hasil penelitian ini menunjukkan kesadaran wajib pajak dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kantor Samsat Kota Medan. Dengan demikian hasil penelitian ini diharapkan dapat bermanfaat dalam usaha peningkatan kepatuhan perpajakan terutama dalam kaitannya dengan kesadaran wajib pajak dan sanksi perpajakan khususnya di wilayah penelitian.
Empowering Financial Futures: The Impact of Sharia Financial Literacy, Spiritual Intelligence, and Pocket Money Management Saragih, Intan Lestari; Marlya Fatira; Ismi Affandi; Rahmadani, Rahmadani; Nurlinda, Nurlinda
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13182

Abstract

This study aims to determine the effect of Islamic financial literacy, spiritual intelligence, and pocket money usage on the financial management of students majoring in Islamic Finance and Banking in Medan. The sample used in this study consisted of 140 respondents who were students majoring in Islamic Finance and Banking at the Medan State Polytechnic, the State Islamic University of North Sumatra, and the Muhammadiyah University of North Sumatra in Medan City, who were given questionnaires. This study used a quantitative method with multiple linear regression analysis. This study conducted a Pearson correlation test, partial test (t), simultaneous test (f), and determination test (R2) with a significance level of 5% (α=0.05), processed with the help of SPSS version 26. The results of this study indicate that the variable of Islamic financial literacy has a significant effect on financial management, the variable of spiritual intelligence does not have a significant effect on financial management, and the variable of pocket money usage has a significant effect on financial management. The variables of Islamic financial literacy, spiritual intelligence, and pocket money usage significantly affect the financial management of students in the Islamic Finance and Banking Study Program in Medan City.
Analisis Strategi Manajemen ZISWAF dalam Meningkatkan Kesejahteraan Ekonomi Umat: Studi pada ZISWAF Center Politeknik Negeri Medan Nasution, Ayu Niatasya; Supaino, Supaino; Zuhirsyan, Muhammad; Effendi S Manik, Rikwan; Rahmadani, Rahmadani; Suherman, Suherman
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to analyze the ZISWAF management strategies implemented by the ZISWAF Center of Politeknik Negeri Medan in improving the economic welfare of the Muslim community, particularly among the academic community classified as mustahik. Additionally, the study identifies challenges and obstacles in managing ZISWAF funds and explores solutions applied to address those challenges. The research adopts a qualitative approach with a descriptive method. Data were collected through in-depth interviews with seven relevant informants. Data analysis followed the Miles and Huberman model, including data reduction, data display, and conclusion drawing. SWOT analysis using IFAS and EFAS matrices was conducted to formulate appropriate strategies. The findings reveal that management functions—planning, organizing, actuating, and controlling—have been effectively applied. The WO (Weaknesses–Opportunities) strategy was identified as the most suitable approach, emphasizing the improvement of internal weaknesses by optimizing external opportunities. This study is expected to serve as a reference for sustainable and adaptive ZISWAF management development.
Eco-Reporting Kopi : Inovasi Laporan Keuangan UMKM Berbasis Dampak Sosial dan Lingkungan Untuk Usaha Berkelanjutan Pada CV. Mandiri Kopi Soraya, Nurhaflah; Rahmadani, Rahmadani; Anshor, Khairi; Tarigan, Devanta Abraham
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8316

Abstract

Penelitian ini bertujuan untuk mengembangkan dan menguji model Eco-Reporting sebagai inovasi pelaporan keuangan berbasis Environmental, Social, and Governance (ESG) pada CV. Mandiri Kopi, sebuah UMKM yang bergerak di sektor agribisnis kopi. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan Eco-Reporting mampu menyajikan informasi keuangan yang lebih komprehensif dengan mengintegrasikan dimensi ekonomi, sosial, dan lingkungan. Dari sisi ekonomi, CV. Mandiri Kopi mencatat peningkatan pendapatan sebesar 250% dengan laba bersih Rp 1 Miliar. Pada dimensi lingkungan, perusahaan berhasil mengolah 5.000 kg limbah kopi menjadi pupuk organik serta menanam 2.000 bibit pohon. Sedangkan pada aspek sosial, pemberdayaan 120 petani mitra dan penyelenggaraan 240 jam pelatihan telah memberikan dampak positif bagi komunitas lokal. Hasil ini sejalan dengan teori legitimasi yang menekankan pentingnya pengungkapan informasi keberlanjutan untuk memperoleh dukungan publik. Penelitian ini menyimpulkan bahwa Eco-Reporting dapat meningkatkan transparansi, akuntabilitas, serta legitimasi sosial UMKM, sekaligus mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs). Penelitian selanjutnya disarankan untuk memperluas objek kajian ke berbagai sektor UMKM guna menguji konsistensi model ini pada konteks yang berbeda.
Co-Authors Affandi, Ismi Ageng Rahyan Al Amin Ahmad Luthfi Munawar Ajeng Pristi Diah Jagaddita Akmal Hidayat Alika Rahmadia Amrijal Amrijal Andini Aura Fachrani Anriza Witi Nasution Asmalindar Asrin Jazuli, Muhammad Binti Jaafar, Rosmawati Bister Purba Dara Anisa Devi, Syahrani Dewi Anggraini Effendi S Manik, Rikwan Efni Siregar & Vivianti Novita - Elserra Siemin Ciamas Endang Kurniati Ermyna Seri Erwin Abubakar Febrianti, Riska Harahap, Annisa Oktavia Hasibuan, Raya Puspita Sari Iskandar Muda Jazuli, Muhammad Asrin Khairi Anshor Khanti Listya Lenta Sigiro Lubis, Arif Ridho Marlya Fatira AK Michelle Navaya Muhammad Asrin Jazuli Muhammad Fatih Asykarillah Nasution Muhammad Yuan Aunhanief Napitupulu, Ilham Hidayah Nasution, Ayu Niatasya Novi Handayani Simbolon Nurhaflah Soraya Nurhayati Nurhayati Nurlinda Nurlinda Nurlinda Nurlinda, Nurlinda Octa Purba Rahma Rahmadani Rahmadani Raisa Atthiyah Arin Rika Githamala Ginting RINI INDAHWATI Riska Febrianti Safrida, Eli Salsabila, Sarah Saragih, Intan Lestari Sb, T. Nur'din Rizki Sebayang Rihat Seri, Ermyna Siahaan, Djames Siahaan, Sondang Beatrix Simanungkalit, Erwinsyah Sintiya Rajagukguk Siti Asnida Nofianna Soffadina Soffadina Sondang Beatrix Siahaan Sondang Beatrix Siahaan Sugianto Suherman, Suherman Supaino Supaino, Supaino Supriyanto Surbakti, Rudianto Suryanto Tarigan, Devanta Abraham Tasya Melati Sulaiman Tesalonika Putri Toruan, Heddy Lumban Wanda Lestari Wardayani Zuardi, Muhammad Zuhirsyan, Muhammad Zulhendry