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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) BERNAS: Jurnal Pengabdian Kepada Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat JURNAL MITRA PRIMA Edu Cendikia: Jurnal Ilmiah Kependidikan Jurnal Ipteks Terapan : research of applied science and education Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Manajemen Dan Akuntansi Medan
Anggono Anggono
Universitas IBBI
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Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik: Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik anggono anggono; Siti Aisyah Nasution; Sauh Hwee Teng; Siti Dini; Puji Harianti; Tar wiyah; Ahmad Saputra; Ari Irawan; Melinda Siregar; Corinna Wongsosudono
Jurnal Mitra Prima Vol. 8 No. 1 (2026): JURNAL MITRA PRIMA
Publisher : Mitra prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/mitra_prima.v8i1.8109

Abstract

This community service activity was conducted to improve tax understanding through socialization in the form of training at Yayasan Literasi Emas Nusantara. The main issue addressed by the foundation was that many members had not yet comprehensively understood tax obligations, including tax reporting procedures. The activity was carried out using lecture-based instruction, simulations, and interactive question-and-answer sessions. To measure the improvement in participants’ understanding, pre-tests and post-tests were administered with a success indicator of an average score of 60. The pre-test results showed an average score of 43, while the post-test score increased to 62, exceeding the predetermined indicator. These results indicate that tax socialization and training effectively improved participants’ tax understanding. Furthermore, adequate tax knowledge can enhance taxpayers’ compliance and independence in reporting personal taxes. However, the limitation of this activity was the relatively short training duration; therefore, follow-up training with sufficient time allocation is recommended for deeper material comprehension.
AI-Supported Flipped Classroom in Teaching Business Mathematics: A Classroom Action Research Tarwiyah Tarwiyah; Anggono Anggono; Noppakao Naphatthalung; Ahmad Saputra; Ari Irawan
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 6 No. 01 (2026): Research Articles, April 2026
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v6i01.8254

Abstract

Student learning outcomes in the Business and Economic Mathematics course at Universitas IBBI have shown a declining trend. Interviews revealed that lecturers with monodisciplinary backgrounds face difficulties in integrating mathematical models into economic and business contexts. To address these two interrelated problems, this study aims to improve student learning outcomes by implementing an AI-based flipped classroom. This study employed Classroom Action Research (CAR) involving 28 first-semester accounting students at Universitas IBBI. Data were collected through essay tests that had been validated and reliable, with items discriminating between groups and with difficulty levels appropriate for the groups. Subsequently, the data were analysed using descriptive statistics. The implementation of an AI-based flipped classroom improved student learning outcomes. The average score in Cycle I reached the success indicator and increased further in Cycle II. In addition, students became more capable of solving non-linear equations and interpreting results in economic contexts. This improvement was attributed to guidance in formulating prompts, which enhanced student interaction with ChatGPT. The implementation of an AI-supported flipped classroom effectively improves student learning outcomes while bridging the interdisciplinary gap between mathematical concepts and economic applications. However, the effectiveness of this model depends on students’ AI literacy and consistent access to the learning management system. Future research should employ quasi-experimental methods with larger samples and ensure adequate technical support.
The Assistance in Human Resource Management and Implementation of Accounting Software in Palm Oil Plantation Business Units Hasrita Lubis; Siti Aisyah Nasution; Anggono; Melinda Siregar; Siti Dini; Hendra Nazmi; Annisa Nauli Sinaga
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i2.8524

Abstract

The palm oil plantation sector plays a strategic role in Indonesia's economy; however, many plantation business units still face challenges in human resource (HR) management and financial administration. Limited employee competencies, inadequate performance management systems, and the continued use of manual accounting practices often reduce operational efficiency and the accuracy of financial reporting. To address these issues, a community service program was conducted in the form of assistance and socialization on HR management and the implementation of Accurate accounting software for employees of PT. Kallista Alam. The program employed a participatory training approach that combined theoretical explanations, discussions, demonstrations, and hands-on practice. The activities focused on enhancing participants’ understanding of effective HR management, introducing the accounting cycle, and providing practical training in the use of Accurate software for financial recording and reporting. The results indicated that participants gained a better understanding of HR management practices and improved their knowledge of digital accounting systems. The program also increased participants’ awareness of the importance of technology adoption in supporting accurate, efficient, and transparent financial management. Overall, the assistance program contributed to strengthening employee competencies and promoting the adoption of accounting software to improve organizational performance and competitiveness in the palm oil plantation industry.
Dampak Beban Kerja terhadap Kinerja Karyawan pada Kantor Konsultan Pajak Anggono Anggono; Siti Aisyah Nasution; Sauh Hwee Teng; Tarwiyah Tarwiyah; Ahmad Saputra; Ari Irawan; Corinna Wongsosudono
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7242

Abstract

Latar belakang: Penelitian ini berfokus pada permasalahan kinerja karyawan dengan mengkaji pengaruh beban kerja terhadap kinerja di kantor konsultan pajak. Studi ini bertujuan membandingkan kinerja karyawan yang menangani tiga kasus dengan mereka yang menangani lima kasus selama periode tiga bulan. Metode penelitian: Penelitian ini menggunakan desain quasi-experimental dengan kelompok non-ekivalen. Sampel penelitian terdiri dari 32 karyawan yang dipilih secara acak dari sebuah firma konsultan pajak. Data dikumpulkan menggunakan lembar observasi kinerja karyawan yang telah divalidasi sebelumnya. Analisis data dilakukan melalui statistik deskriptif, uji normalitas, uji homogenitas, dan uji independent samples t-test untuk mengetahui perbedaan kinerja antara dua kelompok karyawan yang memiliki beban kerja berbeda. Hasil penelitian: Hasil analisis menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja karyawan yang menangani tiga kasus dan lima kasus. Karyawan yang menangani tiga kasus memiliki rata-rata skor kinerja yang lebih tinggi dibandingkan dengan karyawan yang menangani lima kasus. Temuan ini menunjukkan bahwa peningkatan beban kerja berdampak negatif terhadap kinerja karyawan, di mana semakin banyak kasus yang ditangani, semakin rendah kualitas kinerja yang dihasilkan. Kesimpulan: Penelitian ini menyimpulkan bahwa beban kerja tinggi berdampak negatif terhadap kinerja karyawan. Oleh karena itu, manajer perlu mengatur beban kerja secara seimbang, dan penelitian selanjutnya disarankan menambahkan variabel seperti tekanan waktu, pengalaman, dan kompetensi karyawan untuk pemahaman yang lebih mendalam.
Pengaruh Pengetahuan Investasi, Herding, Pengalaman Investasi, Dan Motivasi Terhadap Keputusan Menginvestasikan Emas Pada Generasi Z Di Kota Medan Jessica Tanadi; Jesselyn Halim; Siti Aisyah Nasution; Christina Christina; Anggono Anggono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10520

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pengetahuan Investasi, Herding, Pengalaman Investasi, dan Motivasi terhadap Keputusan Menginvestasikan Emas pada Generasi Z di Kota Medan. Penelitian ini menggunakan pendekatan kuantitatif dengan instrumen berupa kuesioner yang disebarkan kepada 75 responden dari kalangan Generasi Z yang aktif berinvestasi emas. Data dianalisis dengan menggunakan uji validitas, reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi (R²) dengan bantuan software SPSS versi 26. Hasil penelitian menunjukkan bahwa Pengetahuan Investasi, Pengalaman Investasi, dan Motivasi berpengaruh signifikan terhadap Keputusan Menginvestasikan Emas, sedangkan Herding tidak berpengaruh. Secara simultan, Pengetahuan Investasi, Herding, Pengalaman Investasi, dan Motivasi berpengaruh terhadap Keputusan Menginvestasikan Emas. Nilai Adjusted R² sebesar 0,918 mengindikasikan bahwa 91,8% variasi keputusan investasi emas dapat dijelaskan oleh keempat variabel independen tersebut, sedangkan sisanya 8,2% dipengaruhi oleh faktor lain di luar penelitian ini.
Co-Authors Ahmad Saputra Ahmad Saputra Alexander Barus Anisa Vramita Gultom Annisa Nauli Sinaga Ari Irawan Ari Irawan Christina Christina Corinna Wongsosudono Dwi Martiyanti Edison Edison Fanny Dewi Lie Gunardy Fazlida Mohd Razali Geby Mutiara Hutagalung Hasrita Lubis Hendra Nazmi Hendra Nazmi Ira Widianingrum Jaquene Kangra Jesselyn Halim Jessica Tanadi Karunia Sianturi Keumala Hayati Maria Purba Megaria Siringoringo Melinda Siregar Melisa Cantika Dewi Murwani Eko Astuti Noppakao Naphatthalung Puji Harianti Rahel Mey Lany Malau Siregar, Melinda Siti Aisyah Nasution Siti Aisyah Nasution Siti Dini Sukiman Sukiman Tar wiyah Tarwiyah Tarwiyah Teng Sauh Hwee Wenny Anggeresia Ginting Wenny anggresia Ginting