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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) 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 Management Dynamics: International Journal of Management and Digital Sciences
Siregar, Horia
Universitas Muslim Nusantara Al Washliyah
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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Menulis Artikel Ilmiah untuk Meningkatkan Kreatifitas Menulis Guru MIS Al- Marwa Nurlaili Nurlaili; Horia Siregar; Teguh Satria Amin
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i3.1485

Abstract

The teacher is an educator who has knowledge in educating that can create generations to be more able to think logically and insightfully. However, the responsibility of being a teacher is very heavy, because you have to be more competent in your professional field. Writing scientific articles is one of the skills that must be possessed by a teacher. Where, writing cannot be separated from a teacher. The purpose of this study was to see how the process of increasing writing creativity was carried out by the teachers of MIS Al-Marwa. This research was conducted during workshop activities using the Classroom Action Research method which was carried out in two cycles (cycle I and cycle II). The data was taken by observing the activities of the Al-Marwa MIS teachers in workshop activities or workshop learning models with the aim of evaluating the teacher's creative abilities in writing articles. The analysis was carried out during the activities of the scientific article writing training workshop conducted by the MIS Al-Marwa teacher. From the results of the analysis carried out, there has been an increase in teacher writing creativity and this proves that the workshop learning model can improve teachers' ability to write scientific articles, where this model is rarely used by researchers.
Mengatasi Tantangan Perpajakan Bagi UMKM Desa Tanjung Rejo Melalui Literasi Harmonisasi UU Perpajakan yuni shara; Sari Wulandari; Toni Hidayat; Mhd Dani Habra; Horia Siregar
Jurnal ABDIMAS Budi Darma Vol 4, No 1 (2023): Agustus 2023
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/pengabdian.v4i1.6621

Abstract

Tujuan dari PKM ini adalah untuk memberikan edukasi dan literasi kepada masyarakat tentang pajak dalam upaya meningkatkan kesadaran dan kepatuhan Pelaku UMKM Tanjung Rejo.Pesertanya adalah usaha mikro, kecil dan menengah di Desa Tanjung Rejo. Metode yang digunakan dalam kegiatan ini adalah: (1) Penyuluhan (Sosialisasi) dan edukasi tentang Undang-Undang Harmonisasi Peraturan Perpajakan, Jenis Pajak UMKM dan UMKM Bangkit dengan Daya Ungkit Ekonomi Indonesia (2) Focus Group Discussion (FGD) (3) Pendampingan kepada pelaku UMKM dalam pemenuhan kewajiban Pajak UMKM. Hasil dari pengabdian masyarakat ini adalah munculnya motivasi dan kesadaran diri dari para pelaku UMKM untuk memperbaharui informasi terkait pajak karena fasilitas yang ada sangat bermanfaat bagi UMKM. Pemahaman pelaku UMKM terhadap fasilitas perpajakan yang dapat digunakan. Pemahaman pelaku usaha tentang Laporan Pajak dan prosedur pelaporan pajak. Pengelola UMKM juga langsung menerapkan literasi harmonisasi peraturan perpajakan. Kegiatan pelatihan ini tidak hanya bersifat satu arah, tetapi terjadi dua arah dengan sesi diskusi.  Diskusi berlangsung setelah penyampaian materi secara tertib dan terarah.
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.
Co-Authors Afrida, Shanti Anggi Wansyah Prayogi Anggia Sari Lubis, Anggia Sari Ayu Dwi Lestari Ayunda Mayyona batubara, mutia syahreza Busmin Gurning Busmin Gurning Cintya Mayang Sari Dewi Kartika Lestari Dwi Indah Lestari 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 Jayusman, Sri Fitria Lai See May Lutvi Noviyanti Mahfujah, Afni Mahira Zhubda Rangkuti Mariana Mariana Melisa Zuriani Melisa Zuriani Hsb Melisa Zuriani Hsb Munawaroh Munawaroh Munawaroh Munawaroh, Wilda Sri Murni Dahlena Nasution Nasution, Ferdi Salim Novita Andini Nurhasah Febriyanti Harahap Nurjannah Nurjannah Nurlaili, Horia Siregar 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 Syafina, Wan Dian Teguh Satria Amin, Teguh Satria Toni Hidayat Toni Hidayat Tumanggor, Mutawaqil Bilah Utama, Indra Wan Dian Safina Yulia Arfanti