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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Health, Economics, and Social Sciences (IJHESS) KLIK: Kajian Ilmiah Informatika dan Komputer Journal Of Human And Education (JAHE) LOFIAN: Jurnal Teknologi Informasi dan Komunikasi West Science Social and Humanities Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Celebes Journal of Community Services
Berlin Barus
Universitas Mandiri Bina Prestasi, Medan
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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.
Strategi Otentikasi Dokumen Pada Email Menggunakan Digital Signature dengan Algoritma Schnorr Lisda Juliana Pangaribuan; Catra Indra Cahyadi; Jaidup Banjarnahor; Berlin Barus; Bertha N Siahaan
KLIK: Kajian Ilmiah Informatika dan Komputer Vol. 3 No. 4 (2023): Februari 2023
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/klik.v3i4.679

Abstract

Email is an internet facility for sending electronic mail. Although there is a webmail that provides standard security but for e-mail attachment documents when sending e-mail there are lots of eavesdropping, forgery, infiltration,and spamming so needed security of email. Authentication is identification carried out by each communicating party so sender and recipient of information trust each other. Although message authentication has been carried out, it is still possible for both parties to attack each other. This study aims to apply digital signatures in testing the integrity and authentication of document attachments email using the schnorr algorithm. SHA-1 hash function is used for verification, Results show that contents of email attachment will produce a different Message Digest if prime numbers are different, so cryptanalysts can’t solve it. Differences in Message Digest occur because different prime numbers cause differences in private keys and public keys. Private key and public key pairs are synchronous so sender and recipient are verified correctly. If there are changes or removed just one character from contents of document will result in a very significant Message Digest change. If someone changes contents of document or key, so verification process to be incorrect and recipient of information knows that document he received is no longer valid. Schnorr method is a strategy to provide document attachment security in emails that is better than security applied to standard emails
Pengukuran Kepuasan Mahasiswa Terhadap Kualitas Pelaksanaan Proses Pembelajaran Menggunakan Metode Importance Performance Analysis (Studi Kasus : AMIK Medan Business Polytechnic) Ratna Wati Simbolon; Sariadin Siallagan; Erni Dewi Munte; Berlin Barus
LOFIAN: Jurnal Teknologi Informasi dan Komunikasi Vol 1 No 2 (2022): Maret
Publisher : Universitas Mandiri Bina Prestasi (MBP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.342 KB) | DOI: 10.58918/lofian.v1i2.171

Abstract

Kepuasan mahasiswa adalah tingkat perasaan mahasiswa setelah mendapatkan pelayanan dari suatu kepentingannya. Perasaan tersebut timbul karena mahasiswa membandingkan harapan mengenai jasa yang akan diperoleh dengan kenyataan yang ada. Kepuasan itu sifatnya subjektif dan penilaian tetap tergantung kepada mahasiswa yang memperoleh pelayanan itu. Dengan demikian dibutuhkan rumusan untuk mengukur tingkat kepuasan tersebut lalu di analisa dan di ambil keputusan mengenai tingkat kepuasan yang diperoleh. Dalam penelitian ini teknik pengumpulan data dilakukan dengan kuesioner dari mahasiswa aktif, dimana kuesioner disebar dalam bentuk google formulir disebabkan pembelajaran masih dilakukan secara daring oleh karena pandemi covid-19. Dalam penelitian ini, tujuan yang dilakukan adalah untuk mengetahui tingkat kepuasan mahasiswa terhadap kualitas pelaksanaan proses pembelajaran yang dilakukan oleh perguruan tinggi AMIK Medan Business Polytechnic dengan metode Importance Performance Analysis (IPA), yaitu menggunakan atribut Wujud (Tangibles), Keandalan (realibility), Ketanggapan (responsiveness), Kepastian (Assurance), Empati (Empathy). Hasil yang diperoleh dalam penelitian ini adalah hasil rata-rata tingkat kesesuaian antara kinerja (Performance) dan kepentingan (Importance) sebesar 95% dan itu berarti kriteria tingkat kesesuaian sudah sangat sesuai. Namun oleh karena nilai tingkat kesesuaian masih kurang dari 100% maka masih perlu dilakukan perbaikan terhadap kualitas pelayanan di kampus AMIK Medan Business Polytechnic.
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.
Program Pelatihan Literasi Keuangan Digital untuk Meningkatkan Ekonomi Keluarga di Desa Aek Loba Sumatera Utara Mirsa, Putri Fadillah Hadi Mirsa; Dumariani Silalahi; Berlin Barus; Harlen Silalahi
Celebes Journal of Community Services Vol. 3 No. 2 (2024): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i2.1776

Abstract

Program Pelatihan Literasi Keuangan Digital untuk Meningkatkan Ekonomi Keluarga di Daerah Pedesaan yang dilaksanakan di desa Aek Loba merupakan salah satu desa yang ada di kecamatan Aek Kuasan, Kabupaten Asahan, provinsi Sumatera Utara, Indonesia., bertujuan untuk mengatasi kesenjangan literasi keuangan digital di daerah pedesaan. Program ini terdiri dari tahapan persiapan, pelatihan, pendampingan, evaluasi, dan monitoring jangka panjang. Tahap sosialisasi berhasil menjangkau 150 anggota masyarakat, dengan 75 peserta terdaftar. Pelatihan dilakukan dalam tiga sesi utama: pengenalan dasar literasi keuangan digital, simulasi penggunaan layanan keuangan digital, dan pengelolaan keuangan keluarga menggunakan teknologi digital. Evaluasi awal menunjukkan peningkatan signifikan dalam pemahaman dan kepercayaan diri peserta, dengan 80% merasa lebih siap menggunakan layanan keuangan digital. Monitoring jangka panjang mengungkapkan dampak positif terhadap pengelolaan keuangan keluarga dan kontribusi pada pertumbuhan ekonomi lokal. Keberhasilan program ini didukung oleh dukungan pasca-pelatihan dan kolaborasi dengan lembaga keuangan serta pemerintah daerah, menjadikannya model yang dapat diterapkan di daerah pedesaan lain untuk meningkatkan literasi keuangan digital dan pemberdayaan ekonomi.
Pelatihan Penyusunan Laporan Keuangan Sederhana Untuk UMKM Dlam Mendukung Pengelolaan Keuangan Berbasis Digital Silalahi, Harlen; Silalahi, Dumariani; Tarigan, Monang; Barus, Berlin
Journal Of Human And Education (JAHE) Vol. 5 No. 2 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i2.2464

Abstract

Pelatihan penyusunan laporan keuangan sederhana berbasis digital bagi UMKM di Sentra UKM Merr Surabaya bertujuan untuk meningkatkan keterampilan pelaku usaha dalam mengelola keuangan secara lebih sistematis dan modern. Digitalisasi dalam pencatatan keuangan menjadi langkah penting bagi UMKM untuk meningkatkan transparansi, aksesibilitas, dan kemudahan dalam analisis keuangan. Pelatihan ini mencakup materi mengenai pentingnya pencatatan keuangan, penggunaan aplikasi keuangan digital, serta strategi penerapan yang efektif. Hasil pelatihan menunjukkan bahwa peserta mengalami peningkatan pemahaman dalam menyusun laporan keuangan berbasis digital serta menyadari manfaatnya dalam pengelolaan usaha. Namun, masih terdapat tantangan seperti kurangnya konsistensi dalam pencatatan dan kebiasaan mencampur keuangan pribadi dengan bisnis. Oleh karena itu, tindak lanjut berupa pendampingan dan edukasi lanjutan sangat diperlukan agar UMKM dapat secara berkelanjutan menerapkan pencatatan keuangan digital dalam operasional mereka.Kata Kunci: UMKM. Laporan Keuangan Digital, Pencatatan Keuangan, Digitalisasi UMKM, Pengelolaan Keuangan
The Effect Of Multinationality And Transfer Pricing On Tax Avoidance Through Profitability Barus, Berlin; Siregar, Zulkheiri Surya Putra; Silalahi, Dumariani; Silalahi, Harlen; Sihite, Jelita IP
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.1507

Abstract

  Over the past decade, tax revenues from Indonesia’s palm oil industry have declined, despite increasing production volumes. This phenomenon raises concerns about potential tax avoidance practices. This study investigates the influence of multinationality and transfer pricing on tax avoidance, with profitability as a moderating variable. Using panel data from palm oil companies listed on the Indonesia Stock Exchange between 2013 and 2020, the study employs multiple regression analysis through the EViews application. A total of 112 firm-year observations were selected using purposive sampling. The findings reveal that multinationality has a positive and statistically significant effect on tax avoidance, while transfer pricing does not exhibit a significant effect. Moreover, profitability does not significantly moderate the relationship between either multinationality or transfer pricing and tax avoidance. The regression model explains 14.26% of the variance in tax avoidance (R² = 0.1426). These results highlight the need for strengthened tax oversight and regulatory measures in the palm oil sector, particularly regarding cross-border corporate structures. Keywords: multinationality, transfer pricing, tax avoidance, profitability, palm oil industry
Analysis of the Influence of Good Corporate Governance on Earnings Quality in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Monang Tarigan; Harlen Silalahi; Berlin Barus; Dumariani Silalahi
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8904

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms on the earnings quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Using a quantitative approach and multiple linear regression analysis, this research examines the impact of managerial ownership, institutional ownership, board independence, audit committee, and board size on earnings quality measured by the Modified Jones Model. The sample consists of 60 manufacturing firms selected through purposive sampling based on their disclosure completeness and audited financial reports. The results show that managerial and institutional ownership have a positive and significant effect on earnings quality, indicating that both internal and external ownership structures enhance monitoring and reduce earnings manipulation. Board independence and audit committee activity also contribute positively to earnings reliability, confirming their essential role in strengthening oversight and internal control systems. Furthermore, the simultaneous F-test demonstrates that all GCG mechanisms collectively influence earnings quality, emphasizing the importance of integrated governance in improving financial transparency and credibility. This study concludes that the implementation of GCG principles enhances the trust of investors and stakeholders while promoting sustainable financial reporting practices in Indonesia’s manufacturing sector.
Co-Authors Asfo, Nurlaila Syarfiah Bertha N Siahaan Catra Indra Cahyadi Dina Rosmaneliana Hafipah, Hafipah Harlen Silalahi HARLEN SILALAHI Harlen Silalahi Jaidup Banjarnahor Johnny Chandra Judijanto, Loso Lisda Juliana Pangaribuan Loso Judijanto Mazayatul Mufrihah B11212091 Mirsa, Putri Fadillah Hadi Mirsa, Putri Fadillah Hadi Mirsa Monang Tarigan Nur ‘Azah Rebecca Evadine REBECCA EVADINE Sariadin Siallagan Sihite, Jelita IP SILALAHI, DUMARIANI Silalahi, Harlen Simbolon, Ratna Wati Sinulingga, May Happy Stephany Br Siregar, Zulkheiri Surya Putra Sitompul, Ganda Tua Tarigan, Monang