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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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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.
PENGARUH KEPEMIMPINAN, KETERAMPILAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA HOME INDUSTRI GULA MERAH DI KECAMATAN PEGAJAHAN KABUPATEN SERDANG BEDAGAI Ramadhan Cik, Muhammad Rizky; Rukmini; Hidayat, Toni; Siregar, Horia
JURNAL ILMU MANAJEMEN DAN KEWIRAUSAHAAN (JIMK) Vol 5 No 2 (2024): Desember
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jimk.v5i2.3411

Abstract

This research sought to ascertain how employee performance in the Brown Sugar Home Industry in Pegajahan District, Serdang Bedagai Regency, was impacted by work environment, skills, and leadership. In this quantitative investigation, seventy individuals were sampled. For data processing, SPSS 25.0 was used. Multiple linear regression, using the equation Y = 2.116 + 0.597X1 + 0.461X2 + 0.143X3, was the data processing technique used. The partial T test findings indicated that the significance 0.000 <0.05 and Tcount 8.487 > Ttable 1668. These findings show that Ha is accepted and H0 is rejected, proving that leadership significantly and favourably affects worker performance. The Tcount value of 4.630> Ttable1668 and significant 0.000 <0.05 indicated that skills had a positive and significant influence on employee performance, supporting the adoption of Ha and rejecting H0. The results of Tcount value of 1.878> Ttable1668 and significant 0.044<0.05 show that the work environment has a positive and significant impact on employee performance, indicating that Ha is accepted and H0 is rejected. It can be concluded that Ha is accepted and H0 is rejected based on the results of the simultaneous F test, which show an Fcount value of 65.853> Ftable 2.74 and significant 0.000<0.05. This suggests that skills, leadership, and the work environment all have a positive and significant impact on employee performance.
Penerapan Media Pembelajaran Wordwall dalam Meningkatkan Hasil Belajar IPA Siswa Kelas IV SDN 060925 Medan Amplas Mahfujah, Afni; Siregar, Horia; Nurjannah, Nurjannah; Sujarwo, Sujarwo
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini meneliti pengaruh media wordwall pada hasil belajar siswa IV di SDN 060925 Medan Amplas Tahun Ajar 2024/2025. Peneliti berharap hasil penelitian ini dapat meningkatkan hasil belajar siswa, menjadikan pembelajaran yang berkesan bagi siswa, serta menginspirasi guru-guru di SDN 060925 Medan Amplas dalam mendesain pembelajaran yang lebih menarik. Pengambilan data diperoleh dengan metode tes, panduan observasi, dan catatan lapangan. Berdasarkan analisis dinyatakan bahwa siswa mengalami peningkatan yang cukup baik pada ketuntasan, rata-rata, dan nilai tertinggi setelah diterapkannya media wordwall pada saat kegiatan pembelajaran. sehingga penggunaan media wordwall dapat mempengaruhi hasil belajar siswa.
The Correlation Between Mastering Vocabulary and The Students' Ability in Speaking Mariana, Mariana; Siregar, Horia
International Journal of Cultural and Social Science Vol. 4 No. 1 (2023): January
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v4i1.603

Abstract

There are four major skills in learning English, they are: listening, reading, speaking and writing. Speaking for many years has occupied a large position of time in teaching and learning activities in the school. Speaking is an activity used by someone to communicate with others. It takes place everywhere and has become part of our daily activities. The aims of this research were: To know the students' ability in mastering vocabulary, to know the students' ability in speaking and to know the significant correlation between mastering vocabulary and the students ' ability in speaking. The research was done at MTs Islamiyah Medan. The population of the research was 125 students while the sample was 56 students taken using random sampling. And the instrument of the research test in analyzing data, the writer used the product moment correlation formula. Hath of this research was accepted if rcounter was bigger than stable, Ho of this research was rejected if rcounter was lower than rtable. From the data that was analyzed, it showed that ro is 0.877 and r table with a significant standard of 5% is 0.262. The product moment correlation value was bigger than the “r” table (0.877 > 0.262). There is Ha of the research was accepted, but Ho was rejected. Thus, it can be concluded that there was a positive correlation between mastering vocabulary and the students' ability in speaking.
Improving The Students’ Vocabulary Achievement by Using Guessing Games Technique Siregar, Horia; Mariana, Mariana; Purwana, Rudi; Afrida, Shanti
International Journal of Cultural and Social Science Vol. 4 No. 2 (2023): June
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v4i2.832

Abstract

Learning vocabulary of foreign languages is very important. To develop the student's language skills in reading, listening, speaking and writing, the learners must master vocabulary. The mastery of vocabulary is needed by each language skill. This study is aimed at improving students' vocabulary achievement through guessing word games. The research of this study was conducted using classroom action research. The subject of this study was the eight grade students' of MTs Tarbiyah Islamiyah Hamparan Perak consisting of 33 students. To collect the data, the instruments used were quantitative data (vocabulary test) and qualitative data (diary notes, interviews, photographs, and observation sheets). In analyzing the data, the mean of the students' score for the pretest was (52.42), for test I was (58.18), and the mean of the students' score for the test II was (72.12). Based on diary notes, interviews, photos and observation sheets, it showed that the expression and excitement of the students were also improved. It was concluded that teaching vocabulary through guessing word games could improve students' vocabulary achievement
Optimizing HR Management to Improve Employee Performance in North Sumatera Public Works Office Horia Siregar; Nur’ain Harahap; Padilah Rahmi Lubis; Lutvi Noviyanti; Mahira Zhubda Rangkuti
Management Dynamics: International Journal of Management and Digital Sciences Vol. 2 No. 2 (2025): International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v2i2.190

Abstract

Human resource management (HR) in the government sector, especially in the Public Works and Spatial Planning Agency (PUPR) of North Sumatra Province, has a crucial role in determining the effectiveness and efficiency of public services. However, HR management in government agencies still faces various challenges, such as complex bureaucracy, lack of innovation, and employee competency gaps. This study aims to analyze the challenges in HR management and the factors that influence employee performance in order to formulate strategies for optimizing HR management in the government sector. Using qualitative research methods, data were obtained through interviews, document studies, and literature reviews. The results of the study indicate that a rigid personnel system, lack of competency development, and a recruitment and promotion system that is not fully performance-based are the main factors that hinder the effectiveness of employee work. Therefore, reforms are needed in the HR management system, such as improving the recruitment, promotion, and rotation mechanisms of employees, strengthening competency development policies through adaptive training programs, and implementing a performance evaluation system based on objectivity and transparency. With this optimization strategy, it is hoped that employee performance at the PUPR Office of North Sumatra Province can improve, so that public services become more effective and professional.
THE INFLUENCE OF JOB INSECURITY, JOB CHARACTERISTICS, AND WORK CULTURE ON EMPLOYEE PERFORMANCE AT CV. JAYA PERKASA ABADI TANJUNG MORAWA DELI SERDANG,REGENCY Ayunda Mayyona; Anggia Sari Lubis; Sari Wulandari; Horia Siregar
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 7 No. 1 (2025): 9th IHERT (2025): IHERT (2025) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v7i1.463

Abstract

This study aims to determine the influence of job insecurity, job characteristics, and work culture on employee performance at CV. Jaya Perkasa Abadi Tanjung Morawa, Deli Serdang Regency. The research uses a quantitative approach with a population of 300 employees, from which a sample of 75 respondents was selected using the Slovin formula and stratified random sampling technique. Data were collected through questionnaires and observations, and analyzed using multiple linear regression with the help of SPSS version 27. The results show that, partially, job insecurity and job characteristics have a positive and significant effect on employee performance, as indicated by t- values greater than the t-table and significance values less than 0.05. In contrast, work culture does not have a positive or significant effect on employee performance. Simultaneously, job insecurity, job characteristics, and work culture have a significant effect on employee performance, with an adjusted coefficient of determination (R Square) of 0.910, indicating that 91% of the variation in employee performance can be explained by these three variables, while the remaining 9% is explained by other factors outside the scope of this research. These findings highlight the importance of job design and job security in improving employee performance, while also suggesting that organizational efforts to enhance performance should not rely solely on work culture but also consider other motivating and structural factors. The study provides valuable insights for managers and policymakers in optimizing human resource potential to achieve organizational goals.
THE INFLUENCE OF WORK LIFE BALANCE, INTERNAL COMMUNICATION, AND TEAM WORK ON EMPLOYEE PERFORMANCE AT PT. BANK SUMUT CABANG KOORDINATOR MEDAN Dwi Indah Lestari; Anggia Sari Lubis; Melisa Zuriani Hasibuan; Horia Siregar
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 7 No. 1 (2025): 9th IHERT (2025): IHERT (2025) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v7i1.466

Abstract

This research aims to determine the effect of work-life balance, internal communication, and teamwork on employee performance at PT. Bank Sumut Medan Coordinator Branch. The approach used is a quantitative method, with a population of 125 employees and a sample of 56 respondents determined through simple random sampling using the Slovin formula. Data collection was conducted through observation and interviews, while data analysis used multiple linear regression with the help of SPSS version 26 software. The results show that partially, work-life balance and internal communication have a positive and significant effect on employee performance. Meanwhile, teamwork does not have a significant impact on employee performance. Simultaneously, the three independent variables significantly influence employee performance with a coefficient of determination (R²) of 0.971, which means 97.1% of the variation in employee performance can be explained by work-life balance, internal communication, and teamwork. This finding indicates the importance of managing work balance and effective communication in supporting the improvement of human resource performance in the banking work environment.
Pelatihan Peningkatan Kualitas Sumber Daya Manusia Bagi UMKM Wulandari, Sari; Samosir, Suhaila Husna; Siregar, Horia; Hasibuan, Melisa Zuriani; Habra, Mhd.Dani; Tumanggor, Mutawaqil Bilah
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.5156

Abstract

The government is promoting a revival program for Micro, Small and Medium Enterprises (MSMEs). In this context, MSMEs are required to improve the quality of their human resources. The objective of this community service program is to improve the quality of human resources at Puri Aren Cair. The methods used in The role of MSMEs in the Indonesian economy is not only as a job creator, as evidenced by the percentage reaching 90% compared to large businesses, but MSMEs are also capable of introducing various local products to the international world. Human resource development (HRD) is an important element for the development and sustainability of a company, because without good HRD, company performance can be less than optimal and ultimately affect sales. There are various aspects that need to be considered to build the quality of human resources in order for small industries to be more successful.
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