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All Journal Majalah Ilmiah Warta Dharmawangsa Pelita Masyarakat Jurnal Ekonomi Jurnal IPTEK Bagi Masyarakat Sistem Pendukung Keputusan dengan Aplikasi Innovative: Journal Of Social Science Research Jurnal Pema Tarbiyah
Abdul Gani
Politeknik Unggul LP3M
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Public Health Social Sciences Other

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ANALYSIS OF THE LEVEL OF WORK LOYALTY OF SAFF AND EMPLOYEES THROUGH JOB SATISFACTION FACTORS AT THE PT. LSIP Andry Roy; Abdul Gani; Emilia Embun Sari; Ayu Wirda Ningsih
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

The development of economic needs today greatly affects the state of workers, so every company must continuously maintain the level of job satisfaction and work loyalty of its employees. This needs to be done to be able to ensure that the company can develop and achieve the goals that have been set. Organizational resources can be broadly divided into two groups, namely: human resources and non-human resources. Human resources include all people who have the status of members in the organization, each of which has a role and function. Human resources are human potentials inherent in a person which include physical and non-physical potentials.
Penerapan Break Even Point Dan Perencanaan Laba Dalam Menilai Kinerja Keuangan Pada Ptpn-III Medan Minasari Nasution; Abdul Gani; Emilia Embun Sari; Ayu Wirda Ningsih
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.2988

Abstract

Penelitian ini dilakukan dengan tujuan (1) mengetahui penjualan yang harus dipertahankan PT Perkebunan Nusantara III Medan agar tidak mengalami kerugian (2) mengetahui jumlah penjualan minimal yang harus dicapai pada jumlah laba yang direncanakan PT Perkebunan Nusantara III Medan. Penelitian ini menggunakan pendekatan penelitian kuantitatif. Teknik pengumpulan data menggunakan pengumpulan data melalui dokumentasi. Analisis data menggunakan rumus titik impas dan margin keamanan. PT Perkebunan Nusantara III Medan adalah perusahaan yang bergerak dibidang merupakan Badan Usaha Milik Negara (BUMN) yang bergerak di bidang pengelolaan, pengolahan, dan pemasaran hasil Perkebunan. Hasil analisis sebagai berikut: (1) BEP dalam rupiah pada tahun 2018 sebesar Rp. 7.367.408.347.338 dengan penjualan Rp.32.842.657.434.976, tahun 2019 Rp. 9.904.060.475.935 dengan penjualan Rp. 35.501.152.237.420, tahun 2020 Rp.7.781.556.115.953 dengan penjualan Rp. 39.390.436.833.196. (2) agar tahun 2021 mencapai perencanaan laba yang telah ditentukan sebesar 12% dari penjualan maka perusahaan harus dapat menjual dengan jumlah produk yang dijual sebanyak 13.166.206.575 unit atau dengan penjualan sebesar Rp. 39.488.745.072.481.
Pelatihan dan Pengembangan Aplikasi Akuntansi MYOB Accounting pada Sekolah Menengah Kejuruan Swasta (SMKS) Medan Area – 1 Abdul Gani gani; Minasari Nasution; Emilia Embun Sari; Yuniar Andi Astuti; Miftah Faridh Nasir
Pelita Masyarakat Vol. 5 No. 1 (2023): Pelita Masyarakat, September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v5i1.10293

Abstract

This service activity is part of the contribution of the Politeknik Unggul LP3M. in an effort to increase, enrich and provide knowledge about the basic theory of accounting and about self-potential, especially in the field of using accounting applications, namely using the MYOB (Mind Your Own Business) application, This training was conducted in order to provide preparation for students in the Ujian Kompetensi Keahlian (UKK) in the form of assignments, namely completing the Trading Company Accounting Cycle by operating the Accounting Application (MYOB). The problem at this service is that students do not have adequate knowledge and skills in operating the application. The ability to enter accounting transactions to present financial reports in accounting applications is one of the competencies that must be possessed by every SMK student in the accounting field. Implementation by demonstrating the myob accounting application then guiding students in its implementation. the community service team presented related material then continued with methods and questions and answers. the benefits that students get are being able to operate the myob accounting application to make financial reports so that it is a provision for working on the Accounting vocational competency exam.
Prediksi Gap-Up Saham Berbasis Logistic Regression Menggunakan Indikator Teknikal Yuan Anisa; Muhammad Hafiz; Hadijah Hadijah; Abdul Gani
Sistem Pendukung Keputusan dengan Aplikasi Vol 4 No 2 (2025)
Publisher : Ali Institute or Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/spk.v4i2.1334

Abstract

This research aims to construct and test a predictive model for the gap-up phenomenon in stocks on the Indonesia Stock Exchange (IDX), with a case study on PT Bank Mandiri Tbk. (BMRI) stock. The research uses a quantitative approach by applying a Binary Logistic Regression model to analyze 1,213 daily historical data points from January 1, 2019, to January 1, 2024.Five technical analysis-based independent variables—vol_spike, rsi, prev_return, macd, and stochastic—were used to predict the probability of a stock gap-up occurrence.The analysis results show that the model as a whole is statistically significant (LLR p-value < 0.05), with an LLR p-value of (8.544e-11) and a Pseudo R-squared of 0.03389. Of the five variables, stochastic, macd, and prev_return were identified as significant predictors. Specifically, a high Stochastic Oscillator value has a strong positive influence on the probability of a gap-up. On the other hand, Moving Average Convergence Divergence (MACD) and Previous Return show a significant negative influence.These findings provide empirical evidence that a combination of technical indicators can be used to model and predict stock price movements at market opening. The implications of this research offer valuable insight for investors who rely on technical analysis as a basis for decision-making.
PELATIHAN PERSIAPAN UJI KOMPETENSI BIDANG KEAHLIAN AKUNTANSI KEUANGAN LEMBAGA DI SMK DWI WARNA Minasari Nasution; Abdul Gani; Yuniar Andi Astuti; Andry Roy PS; Zahri Fadli; Ester Hervina Sihombing; Nurlaili Nurlaili; Amin Al Jawi
Jurnal Pema Tarbiyah Vol 4, No 1 (2025)
Publisher : UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/pema.v4i1.4467

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan dengan tujuan untuk meningkatkan kesiapan siswa kelas XII Program Keahlian Akuntansi Keuangan Lembaga di SMK Dwi Warna dalam menghadapi Uji Kompetensi Keahlian (UKK). Berdasarkan hasil observasi awal, ditemukan bahwa sebagian besar siswa masih kurang percaya diri dan belum sepenuhnya memahami materi ujian, khususnya dalam praktik penyusunan laporan keuangan dan penggunaan software akuntansi. Kegiatan ini dilaksanakan melalui beberapa tahapan, yaitu: koordinasi dengan pihak sekolah, penyusunan modul pembekalan, pelaksanaan pelatihan dan simulasi UKK, serta evaluasi kegiatan. Metode pelaksanaan mencakup pemberian materi teori dan praktik, simulasi UKK berbasis studi kasus, serta pendampingan secara langsung oleh dosen dan mahasiswa. Hasil kegiatan menunjukkan adanya peningkatan signifikan terhadap pemahaman siswa, yang terlihat dari peningkatan nilai post-test dibandingkan pre-test. Selain itu, siswa menjadi lebih percaya diri dan terampil dalam menyelesaikan soal UKK. Kegiatan ini juga mendorong terjalinnya kerja sama antara pendidikan tinggi dan pendidikan menengah kejuruan dalam rangka meningkatkan kualitas lulusan SMK.
Sistem First Expired First Out (FEFO) Dalam Pengendalian Persediaan Ikan Beku (Studi Kasus PT. Assa Tangerang) Desi Ratna Sari; Minasari Nasution; Abdul Gani; Yuniar Andi Astuti
Jurnal Warta Dharmawangsa Vol 20, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v20i1.8204

Abstract

ANALISIS PENGARUH PERHITUNGAN PPH PASAL 21 TERHADAP PERUBAHAN PTKP TAHUN 2015 DAN 2016 PADA PEGAWAI DINAS SOSIAL KABUPATEN ASAHAN Rapi Mahenra Harahap; Abdul Gani
Jurnal Warta Dharmawangsa Vol 20, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v20i1.8139

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perubahan Penghasilan Tidak Kena Pajak (PTKP) tahun 2015 ke tahun 2016 terhadap perhitungan Pajak Penghasilan (PPh) Pasal 21 pada pegawai Dinas Sosial Kabupaten Asahan. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, dokumentasi, dan penelusuran data online. Data yang dianalisis berupa laporan gaji dan tunjangan 20 pegawai pada periode Desember 2024. Hasil penelitian menunjukkan bahwa perhitungan PPh Pasal 21 menggunakan PTKP 2015 menghasilkan total PPh terutang sebesar Rp 138.682.584, sedangkan dengan PTKP 2016 dan penyesuaian Harmonisasi Peraturan Perpajakan (HPP) menghasilkan PPh terutang sebesar Rp 88.908.726. Terdapat selisih sebesar Rp 49.774.128 yang menunjukkan perubahan PTKP memberikan dampak signifikan dalam meringankan beban pajak pegawai. Selain itu, dua pegawai yang sebelumnya terutang pajak menjadi tidak terutang setelah penerapan PTKP 2016. Penelitian ini membuktikan bahwa peningkatan nilai PTKP sangat berpengaruh terhadap pengurangan utang pajak yang menguntungkan bagi wajib pajak.
Integrasi Literasi Keuangan dan Digital Marketing untuk Pemberdayaan UMKM Kuliner Minasari Nasution; Abdul Gani; Andry Roy PS; Zahri Fadli; Mahyudin Mahyudin; Nurul Khairina
Jurnal IPTEK Bagi Masyarakat Vol 5 No 3 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i3.1505

Abstract

This community service program aims to improve the competitiveness of culinary MSMEs in Siboruon Village through financial literacy and digital marketing education. This activity was attended by 35 participants and was carried out using participatory training and practical mentoring methods. Evaluation was conducted through pre-test and post-test questionnaires that were analyzed statistically. The results showed a significant increase in financial literacy scores, from an average of 2.48 to 4.21 (p < 0.001), as well as digital marketing competencies, from an average of 2.10 to 4.03 (p < 0.001). A total of 71.4% of participants successfully created or optimized business social media accounts. The novelty of this program lies in the integration of simple bookkeeping and platform-based digital marketing tailored to the characteristics of rural MSMEs. This program has proven to be effective in strengthening managerial capacity and increasing the competitiveness of MSMEs.
Co-Authors Amin Al Jawi Andry Roy PS Ayu Wirda Ningsih Desi Ratna Sari Emilia Embun Sari Emilia Embun Sari Ester Hervina Sihombing Hadijah Hadijah Mahyudin Minasari Nasution Muhammad Hafiz Nasir, Miftah Faridh Nurlaili Nurlaili Nurul Khairina Rapi Mahenra Harahap Yuan Anisa Yuniar Andi Astuti Zahri Fadli