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All Journal BAHAS Jurnal Mirai Management JURNAL PENDIDIKAN TAMBUSAI Journal on Education AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL MUTIARA AKUNTANSI JURNAL MUTIARA MANAJEMEN PROJECT (Professional Journal of English Education) Maslahah: Jurnal Pengabdian Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Movere Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal ABDIMAS Budi Darma LINGUISTIK TERAPAN Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Manajemen : Jurnal Ekonomi Management Dynamics: International Journal of Management and Digital Sciences
Siregar, Horia
Universitas Muslim Nusantara Al Washliyah
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Analisis Modul Ajar Bahasa Inggri Fase D Kurikulum Merdeka pada Aplikasi Platfoam Merdeka Mengajar (PMM) Nurlaili Nurlaili; Horia Siregar; Novita Andini
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

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

Abstract

A teaching module is a guide or guide for teachers to carry out activities in the classroom. The independent curriculum teaching module is a tool to see the achievement of student learning outcomes. However, there are still teachers who do not comply with the writing of modules according to the Ministry of Education and Culture's teaching module writing guidelines. This research aims to describe the structure of writing teaching modules in the PMM application. The research method will be carried out using a descriptive qualitative method whose data is taken from the English teaching module phase D which has implemented the independent curriculum in the PMM application. Then the data will be grouped according to theory and analyzed, then it will be adjusted to the structural writing of the Ministry of Education and Culture's independent curriculum teaching modules. In preparing teaching modules, many teachers experience difficulties in determining the learning model and writing the syntax at the core of the learning activity. After conducting analysis on the Merdeka Mengajar Platform (PMM), it can be concluded that around 70% of errors were found in determining the TP (Learning Objectives) of the 15 phase D English language teaching modules and 80% of errors were found in determining the learning model on the Merdeka Mengajar Platform (PMM).
Pengaruh Promosi Dan Harga Terhadap Keputusan Pembelian Di Ayam Penyet Lamongan Lubuk Pakam Herawansyah. S, Fadly; Rahmat , Muhammad; Hilman Fikri , Mhd.; Siregar, Horia
JURNAL MUTIARA MANAJEMEN Vol 9 No 1 (2024): Jurnal Mutiara Manajemen
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jmm.v9i1.5077

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh Promosi Dan Harga Terhadap Keputusan Pembelian Di Ayam Penyet Lamongan Lubuk Pakam. Jenis penelitian adalah kuantitatif. Sampel pada penelitian ini berjumlah 96 responden yang diambil menerapkan rumus Lemeshow. Instrumen penelitian memanfaatkan kuesioner dengan skala pengukuran data Skala Likert. Teknik analisa data menerapkan pengujian validitas, reliabilitas dan asumsi klasik. Metode analisis data menerapkan regresi linear berganda dibantuan program SPSS. Hasil penelitian menampilkan dengan parsial promosi memberi pengaruh signifikan dan positif pada keputusan pembelian di Ayam Penyet Lamongan Lubuk Pakam. Harga memberi pengaruh signifikan dan positif pada keputusan pembelian di Ayam Penyet Lamongan Lubuk Pakam. Secara Simultan penelitian ini menampilkan promosi dan harga dengan bersamaan memberi pengaruh positif dan signifikan pada keputusan pembelian di Ayam Penyet Lamongan Lubuk Pakam. Nilai koefisien determinasi (R Square) pada penelitian ini senilai 0,764. Artinya 76,4% variabel dependen bisa diterangkan dari variabel independent sementara sisa hasil diterangkan dari variabel lainnya selain variabel yang diamati.
ENGLISH FOR BUSINESS TRAINING FOR MANAGERS OF PARAPAT TOURISM OBJECT AT SIMALUNGUN REGENCY Horia Siregar; Lai See May; Nurhasah Febriyanti Harahap; Anggi Wansyah Prayogi; Risnawaty; Yulia Arfanti
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i1.358

Abstract

English for Business training for managers of Parapat tourism object in Simalungun Regency as a form of soft skills development in order to further increase professionalism in organizational business, because the tourism sector will be interact with many people. Following by business workers at Parapat tourist attraction in Simalungun Regency. The result of this Community Service is effective communication skills training which is very useful in improving self-quality, developing effective communication skills to support the sustainable of business. The location of this service is a tourist attraction for Parapat of Simalungun Regency. The method is lectures and practices.
THE INFLUENCE OF SELF EFFICACY AND LOCUS OF CONTROL ON EMPLOYEE PERFORMANCE AT PT.GUARDIAN PHARMATAMA MEDAN BRANCH Indriani Adha; Anggia Sari Lubis; Wan Dian Safina; Horia Siregar
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 6 No. 1 (2024): 7th IHERT (2024): IHERT (2024) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v6i1.365

Abstract

The purpose of this study was to determine and analyze the effect of self-efficacy and locus of control on employee performance at PT Guardian Pharmatama Medan Branch. This type of research is Quantitative. This study involved employees at Pt. Guardian Pharmatama Medan Branch as many as 41 people. This study used a saturated sample, so the sample in this study used all 41 people. Data collection techniques in this study were observation, documentation and questionnaires with a Likert Scale data measurement scale. Data analysis techniques use validity, reliability and classical assumption tests. The data analysis method uses multiple linear regression with the help of the SPSS program. The results of the study prove that Self Efficacy has a positive and significant effect on employee performance. Locus Of Control has a positive and significant effect on employee performance. Simultaneously the results of Self Efficacy and Locus Of Control have a positive and significant effect on employee performance at PT Guardian Pharmatama Medan Branch.
Pengaruh Brand Awarenes Dan Online Customer Review Terhadap Keputusan Pembelian Pada Market Place Shopee Studi Kasus Pada Masyarakat Dusun III Batang Kuis Deli Serdang Nasution, Ferdi Salim; Utama, Indra; Hidayat, Toni; Siregar, Horia; Safina, Wan Dian
Movere Journal Vol. 6 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v6i2.499

Abstract

Using the Shopee marketplace, this research tries to ascertain how brand awarenes and online customer reviews influence purchasing decisions in consumers in Dusun III Batang Kuis Deli Serdang. This study uses quantitative descriptive methodology and collects data through questionnaires, interviews, and observations. The population targeted by this study is everyone who uses the Shopee application, especially those who live in Dusun III Batang Kuis Deli Serdang. Respondents of this study will be selected using non-probability sampling and using the Slovin theory, namely 100 samples encountered during the research. Using the SPSS 22 application, multiple linear regression analysis was used to test the data collected for this study. The results of this study indicate that the calculated F value of 298,258 is greater than the F table of 3.09, which means that simultaneously there is an influence on the variables brand awareness (X1) and online costumer review (X2) on purchasing decisions (Y) in the shopee marketplace. Partially, it can be seen that the variables brand awareness (X1) and online costumer review (X2) have an effect on purchasing decisions, namely the brand awareness variable (X1) of 3.966 is greater than the t table of 1.660 and online costumer review (X2) of 4.714 is greater than the t table of 1.660. Based on the results seen from the coefficient of determination, the variables brand awareness (X1) and online costumer review (X2) have an effect with an R2 value of 0.860 or 8.60%.
Pengaruh Program Gratis Ongkir, Discount, dan Flash Sale Terhadap Impulse Buying (Studi Kasus Pengguna TikTok Shop Pada Masyarakat Di Dusun Pembangunan I Desa Sekip Lubuk Pakam) Oktavyana, Kaniya; Habra, M. Dani; Fikri, Mhd. Hilman; Siregar, Horia
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.7271

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Gratis Ongkir, Discount dan Flash Sale TikTok Shop terhadap impulse buying konsumen di Dusun Pembangunan I Desa Sekip Lubuk Pakam. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden yang pernah melakukan pembelian minimal satu kali di aplikasi TikTok Shop. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari kuesioner. Dalam penelitian ini, variabel Gratis Ongkir, Discount dan Flash Sale sebagai variabel independen dan variabel Impulse Buying sebagai variabel dependen. Penelitian ini menggunakan metode kuantitatif dengan teknik survei. Teknik pengambilan sampel menggunakan non probability sampling dengan purposive sampling yang menggunakan beberapa kriteria. Analisis data menggunakan uji instrumen, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis (uji t & Uji f) dan Uji Koefisien Determinasi R2 dengan bantuan aplikasi SPSS versi 21. Dari hasil penelitian dapat disimpulkan, bahwa secara persial (uji t) variabel Gratis Ongkir dan Discount berpengaruh positif dan signifikan terhadap impulse buying. Dan variabel flash sale berpengaruh negatif terhadap impulse buying. Secara simultan (uji f) variabel Gratis Ongkir, Discount dan Flash Sale berpengaruh terhadap impulse buying. Kata Kunci: Gratis Ongkir, Discount, Flash Sale dan Impulse Buying
ANALYSIS OF ZAKAT ACCOUNTING TREATMENT BASED ON PSAK NO.109 IN MEASURING TRANSPARENCY AND ACCOUNTABILITY IN ZAKAT AML INSTITUTIONS YATIM MANDIRI MEDAN Sri Fitria Jayusman; Ricka Putri; Munawaroh; Melisa Zuriani Hasibuan; Horia Siregar; Toni Hidayat
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.99

Abstract

This research aims to analyze the zakat accounting treatment implemented by the Amil Zakat Yatim Mandiri Medan Institute and whether it is in accordance with PSAK No.109. Apart from that, the aim of this research is to analyze transparency and accountability in the presentation of financial reports implemented by the Amil Zakat Yatim Mandiri Medan Institute. The research method used is a qualitative method with descriptive analysis using primary data taken from financial report data and the interview method. The results of the research concluded that the Amil Zakat Yatim Mandiri Medan Institution in its zakat accounting treatment was in accordance with PSAK No.109 whichseen from the financial position report data which separates zakat, infaq/alms funds and non-zakat, infaq/alms funds in the financial position report. The accountability measurements carried out by the Amil Zakat Yatim Mandiri Medan Institution in presenting and distributing financial reports are in accordance with the performance indicators of the Medan Amil Zakat Yatim Mandiri Institution in distributing funds, as well as indicators of financial reports that have been published and carried out independent audits. The Yatim Mandiri Medan Amil Zakat Institution is still not transparent in submitting financial reports, seeing that only reports on changes in funds are submitted on the official Yatim Mandiri website and magazines every month and carry out their programs very openly and transparently by placing all activities that have been carried out on the official Yatim website. Mandiri and released a magazine entitled Yatim Mandiri Inspiration for Care.
PENGARUH PERSEPSI HARGA TERHADAP MINAT BELI SMARTPHONE OPPO Hasibuan, Melisa Zuriani; Siregar, Horia
JURNAL MUTIARA MANAJEMEN Vol 6 No 1 (2021): Jurnal Mutiara Manajemen
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jmm.v6i1.2116

Abstract

This study aims to analyze the effect of price perception on Oppo smartphone buying interest in the community of Sukamulia Village Dusun II, Pagar Merbau District. This research uses a quantitative descriptive approach. With a population of 1,174 respondents with a tolerance limit of 10% which is calculated by the Slovin formula, a total sample of 92 respondents was obtained with a sampling technique using random sampling techniques. Data collection was carried out by giving a list of statements to respondents, namely the people of Sukamulia Village Dusun II, Pagar Merbau District. This study uses the technique of simple Linear Regression Analysis, t test, and the coefficient of determination. The results of multiple linear regression analysis obtained Y = 3.292 + 0.389X. Partial test results (t test) indicate that price perception variable it has a significant effect on buying interest in oppo smartphones. This can be seen from the value of t arithmetic (3,080)> t table (1,662) with a significant 0.003 < 0.05. With an R square value of 0.521. This means that the effect of variable X on variable Y is 52.1%, while the remaining 47.9% is influenced by other variables not included in this study.
Analisis Interpretasi Pajak Dan Implikasinya Menurut Perspektif Wajib Pajak Orang Pribadi di Fakultas Ekonomi Dan Bisnis Universitas Muslim Nusantara Al-Washliyah Medan Jayusman, Sri Fitria; Munawaroh; Dewi, Ratna Sari; Hidayat, Toni; Siregar, Horia; Munawaroh, Wilda Sri
JURNAL MUTIARA AKUNTANSI Vol. 9 No. 1 (2024): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v9i1.4993

Abstract

This study seeks to ascertain the perception of Individual Taxpayers on the interpretation of Income Tax, as well as the extent of understanding among Taxpayers at the Faculty of Economics and Business, Al-Washliyah Muslim University, Medan. This study employs descriptive qualitative methodologies, specifically case studies, to gain a comprehensive and in-depth understanding of a specific case. The researcher aims to investigate how Individual Taxpayers at the Faculty of Economics and Business, Al-Washliyah Muslim University Medan interpret taxes and the resulting implications. This research was conducted in the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University, located in Medan. The number of informants to be interviewed in this research cannot be determined as the sample collection employs a judgment procedure. The data collection methods employed in this research encompass a preliminary survey, a literature review, and field data collection. Qualitative data analysis is conducted through an interactive process that involves data reduction, data presentation, and generating conclusions. The findings of this study indicate that Individual Taxpayers in the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University, Medan possess a favorable understanding of their responsibility to fulfill their income tax obligations. The comprehension of income tax imposition among individual taxpayers is generally satisfactory, yet there are also persons who express dissent when a portion of their assets is allocated towards tax” payment.
Pengaruh Gaya Hidup, Varian Produk Dan Layanan Terhadap Keputusan Pembeli Di Lucha Coffe Medan Johor batubara, mutia syahreza; Syafina, Wan Dian; Hidayat, Toni; Siregar, Horia
Movere Journal Vol. 7 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v7i1.529

Abstract

The purpose of this study was to analyze lifestyle, product variants and services affect buyer decisions at Lucha Coffee Medan Johor. This type of research is quantitative. The population in this study were 390 people who made purchases at Lucha Coffe Medan Johor which were taken from data in April 2024. In this study, the sample was taken using the Slovin formula, and using random sampling techniques. So, the total number of respondents in this study was rounded up to 80 consumers who made purchases at Lucha Coffee Medan Johor. The research instrument used a questionnaire with a Likert Scale data measurement scale. The data analysis technique uses validity, reliability and classical assumption tests. The data analysis method uses multiple linear regression with the help of the SPSS program. The results of this study indicate that partially lifestyle has a positive and significant effect on purchasing decisions at Lucha Coffee Medan Johor. Product variants have a positive and significant effect on purchasing decisions at Lucha Coffe Medan Johor. Service has a positive and significant effect on purchasing decisions at Lucha Coffee Medan Johor. In addition, lifestyle, product variants and service simultaneously (simultaneously) affect the purchasing decision variable at Lucha Coffe Medan Johor with a value of Fcount (58.744) > Ftabel (2.72), and a significance value of 0.000 <0.05.
Co-Authors Afrida, Shanti Anggi Wansyah Prayogi Anggia Sari Lubis, Anggia Sari Anjani, Mila Ayu Dwi Lestari Ayunda Mayyona Azzarah, Nurhalimah batubara, mutia syahreza Busmin Gurning Busmin Gurning Cintya Mayang Sari Dewi Kartika Lestari Dwi Indah Lestari Dwi, Dara Fitrah Fathin Nazirah Aulia Fikri, Mhd. Hilman Habra, M. Dani Habra, Mhd Dani Habra, Mhd.Dani Hasibuan, Melisa Zuriani Herawansyah. S, Fadly Hidayat, Toni Hilman Fikri , Mhd. Indriani Adha Intan Nur Fatma Ira Hairani Br Damanik Lai See May Lutvi Noviyanti Mahfujah, Afni Mahira Zhubda Rangkuti Mariana Mariana Melisa Zuriani Muhammad Al Qodri Munawaroh Munawaroh Munawaroh Munawaroh, Wilda Sri Murni Dahlena Nasution N. Nurjanah Nasution, Ferdi Salim Novita Andini Nurhafni Siregar Nurhasah Febriyanti Harahap Nurjannah Nurjannah Nurlaili, Horia Siregar Nurmairina Nur’ain Harahap Oktavyana, Kaniya Ovami, Debbi Chyntia Padilah Rahmi Lubis Purwana, Rudi Rahmat , Muhammad Ramadhan Cik, Muhammad Rizky Ratna Sari Dewi Raudhatul Husna Reza Hanafi Lubis Ricka Putri Risnawaty Rukmini Safina, Wan Dian Sari Wulandari shara, yuni Sri Fitria Jayusman Sri Rahayu Suginam Suhaila Husna Samosir Sujarwo Sujarwo Sutarini, Sutarini Syafina, Wan Dian Syahwitri, Syahwitri Teguh Satria Amin, Teguh Satria Toni Hidayat Toni Hidayat Tumanggor, Mutawaqil Bilah Utama, Indra Wan Dian Safina Yulia Arfanti Zumarnis, Wan Azizah Azra Zuriani Hsb, Melisa