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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Ekuivalensi Community Development Journal: Jurnal Pengabdian Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Arus Jurnal Sosial dan Humaniora International Journal of Economics, Business and Innovation Research Journal of Finance Integration and Business Independence
Mhd Restu Razaq Razaq
Institut Bisnis Informasi Teknologi Dan Bisnis
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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The Influence of Company Age, Profitability, and Leverage on Tax Avoidance in Pharmaceutical Sector Companies Listed on The Indonesian Stock Exchange (BEI) Amin Hou; Ahmad Fadli; Deborah tambunan; Muhammad Restu Razaq; Rina Asriani Levianti
International Journal of Economics, Business and Innovation Research Vol. 2 No. 06 (2023): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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

Abstract

This research was conducted to analyze factors that can influence tax avoidance in a company. The dependent variable used in this research is tax avoidance and the dependent variables are company age, profitability, and leverage. The population selected in this research is all companies in the pharmaceutical sector and listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The research method used was purposive sampling with several predetermined criteria. The type of data uses secondary data from companies that have provided financial information or gone public. Data analysis uses SPSS software by carrying out multiple regression analysis tests. The results of this research prove that the profitability and leverage variables influence corporate tax avoidance, while company age does not influence a company's tax avoidance.
Analysis of Factors Affecting the Risk of Business Failure of Food Sector SMEs in Binjai City Mhd Restu Razaq; Robin; Adi Harianto; Muhammad Fathoni; Nasib
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3222

Abstract

This study aims to determine the factors that influence the risk of business failure for food sector SMEs in Binjai City. This study uses quantitative research methodology to reveal trends and explain the correlation between variables using descriptive, historical, and correlation analyses. Data analysis methods include qualitative descriptive analysis and quantitative descriptive analysis using confirmatory factor analysis (CFA) with Smart PLS software tools. This study has a sample size of 115 food sector SMEs that are considered to have failed or not developed in running a business. We collected data using questionnaires, interviews, references, and documents related to the research problem. The findings indicated that there is a direct and meaningful correlation between financial literacy and the likelihood of company failure among small and medium-sized enterprises (SMEs) in the food sector in Binjai City. Business networking has a beneficial and substantial impact on the risk of business failure for small and medium-sized enterprises (SMEs) in the food industry in Binjai City. Digital marketing has a beneficial and substantial impact on the likelihood of business failure. Product innovation has a favorable and substantial impact on the likelihood of company failure for small and medium-sized enterprises (SMEs) in the food industry in Binjai City. Collaboration has a beneficial and substantial impact on the likelihood of company failure. The implementation of green transformational leadership has a beneficial and substantial impact on the likelihood of business failure for small and medium-sized enterprises (SMEs) in the food industry in Binjai City. Green entrepreneurial approach positively and significantly impacts the likelihood of business failure.
Peran Kinerja Keuangan dalam memediasi Pemasaran digital Terhadap Keberlangsungan Hidup Pelaku UKM Pada Mitra Binaan PT. Perkebunan Nusantara III Harianto, Adi; Honkley, Tony; Razaq, Mhd Restu; Nasib; Junaidi
JURNAL EKUIVALENSI Vol. 10 No. 2 (2024): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/qbadtv66

Abstract

This study aims to examine the role of financial performance in mediating the influence of pemasaran digital on the survival of Small and Medium Enterprises (SMEs) in PT. Perkebunan Nusantara III's Fostered Partners. This study uses a quantitative method with a survey involving 75 SMEs who are fostered partners of PT. Perkebunan Nusantara III. Data analysis was carried out using multiple linear regression and mediation tests to determine the role of financial performance in the relationship between pemasaran digital and SME survival. The results of the study indicate that pemasaran digital significantly affects financial performance, which then has a positive impact on SME survival. Financial performance has been shown to act as a strong mediator in increasing the impact of pemasaran digital on SME survival. These findings provide strategic guidance for SMEs and PT. Perkebunan Nusantara III managers to optimize the use of pemasaran digital to strengthen long-term business sustainability.
Media Sosial, FOMO, dan Niat Beli: Sebuah Studi Kuantitatif pada E-commerce Amelia, Ratih; Hou, Amin; Harianto, Adi; Razaq, Mhd Restu; Sanjaya, Mega
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 5 No 1 (2025): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2025
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v5i1.518

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh media sosial dan Fear of Missing Out (FOMO) terhadap niat beli mahasiswa pada e-commerce. Hasil penelitian menunjukkan bahwa media sosial memiliki pengaruh positif yang signifikan terhadap niat beli mahasiswa, di mana media sosial berperan sebagai sumber informasi utama yang membangun kepercayaan melalui ulasan, rekomendasi, dan interaksi langsung. Selain itu, FOMO juga terbukti memengaruhi niat beli dengan mendorong pembelian impulsif akibat tekanan sosial, promosi waktu terbatas, dan pengalaman pengguna lain yang menciptakan rasa urgensi. Kombinasi media sosial dan FOMO menciptakan lingkungan pemasaran yang efektif, memperkuat dorongan mahasiswa untuk melakukan pembelian di e-commerce. Implikasi penelitian ini menunjukkan pentingnya strategi pemasaran e-commerce yang memanfaatkan media sosial dan FOMO, seperti kampanye promosi eksklusif, kolaborasi dengan influencer, dan penguatan kepercayaan melalui testimoni konsumen. Penelitian ini juga membuka peluang untuk studi lebih lanjut mengenai peran media sosial dan faktor psikologis konsumen dalam pengambilan keputusan pembelian pada kelompok demografis lain.
The Synergy of the Higher Education World in Improving the Results of Accounting Skills of Students of SMK Tritech Informatika Medan Harianto, Adi; Duffin; Harianto, Yogi Rahman Feriza Ginting; Deva Djohan; Thamrin; Robin; Lidia Berliana Siboro; Mhd Restu Razaq; Kuandi Chandra; Darwan Tanady
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

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Abstract

Vocational education must adapt to the demands of the industrial era by integrating academic mastery with practical competencies aligned with industry standards. This community service initiative involves collaboration between SMK Tritech Informatika Medan and a partner university to improve students’ performance in the Accounting Competency Test (UKK). The program focuses on enhancing students’ understanding of accounting concepts and practical applications through intensive mentoring, simulation-based training, and curriculum alignment. The activities engaged 12 students and several instructors through methods such as workshops, guided practice, discussions, and assessments. University lecturers and students served as academic facilitators, offering innovative and interactive learning approaches. The results, measured through pre-test and post-test instruments, indicate a significant improvement in students’ comprehension, confidence, and readiness for the UKK. Furthermore, the program strengthened teachers’ pedagogical capacity and enriched curriculum design with an industry-based perspective. This collaborative model demonstrates the effectiveness of structured synergy between vocational schools and higher education in shaping job-ready graduates and should be considered for wider application across different vocational fields.
The Effect of Internal Audit and Wishtleblowing System on Fraud prevention at PT. PLN (Persero) UP3 Binjai Windi Ayuni, Tyus; Hou, Amin; Razaq, Mhd Restu
Journal of Finance Integration and Business Independence Vol. 1 No. 1 (2024): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i1.10

Abstract

This study aims to analyze the effect of internal audit and whistleblowing system on fraud prevention in PT. PLN (Persero) UP3 Binjai. Fraud is a serious problem that can harm a company financially and reputationally. The method used in this study is a quantitative approach with data collection through questionnaires distributed to employees at PT. PLN (Persero) UP3 Binjai. Data analysis was performed using multiple linear regression to test the hypothesis.The results showed that internal audits have a positive and significant effect on fraud prevention, which means that the better the implementation of internal audits, the lower the likelihood of fraud. In addition, the whistleblowing system is also proven to contribute to fraud prevention by providing a channel for employees to report fraudulent actions without fear of retaliation. The study concluded that the combination of an effective internal audit and a good whistleblowing system can significantly reduce the risk of fraud in the company
Kepemimpinan Perusahaan dan Modal Intelektual terhadap Kinerja Keuangan Bumdes: Kemampuan Inovasi sebagai Variabel Pemoderasi Razaq, Mhd Restu; Harianto, Adi; Albert; Bhastary, Manda Dwipayani; Pakpahan, Dewi Rafiah
Arus Jurnal Sosial dan Humaniora Vol 4 No 1: April (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i1.382

Abstract

Penelitian ini bertujuan untuk mengetahui Kepemimpinan Perusahaan dan Modal Intelektual Terhadap Kinerja Keuangan Bumdes: Kemampuan Inovasi Sebagai Variabel Pemoderasi. Jenis penelitian ini merupakan jenis asosiatif dan kuantitatif. untuk mengkaji bagaimana suatu variabel memiliki keterkaitan atau berhubungan dengan variabel lain, atau apakah suatu variable dipengaruhi oleh variabel lainnya. Adapun yang menjadi lokasi tempat penelitian ini dilakukan di kantor Camat Kutambaru yang beralamat di Jl. Puskesmas, Lau Lugur, Salapian, Langkat Regency, North Sumatra 20773. Populasi dalam penelitian ini adalah Bumdes yang berlokasi di Desa Perkebunan Maryke Kecamatan Kutambaru. Penelitian ini menggunakan teknik analisis data SEM PLS (Structural Equational Modelling) bertujuan melakukan analisis jalur (path). Hasil penelitian menunjukkan kepemimpinan perusahaan berpengaruh terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.556. Ini menunjukkan bahwa jika semakin tinggi kepemimpinan perusahaan yang diterapkan dilingkungan BUMDes maka semakin tinggi pula tingkat kinerja keuangan BUMDes di Desa Perkebunan Maryke. Modal intelektual terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.403. Ini menunjukkan bahwa jika semakin tinggi modal intelektual karyawan BUMDes maka semakin tinggi pula tingkat kinerja keuangan BUMDes di Desa Perkebunan Maryke. Secara langsung kemampuan inovasi terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.764. Ini menunjukkan bahwa jika semakin tinggi kemampuan inovasi yang diterapkan dilingkungan BUMDes maka semakin tinggi pula tingkat kinerja keuangan BUMDes di Desa Perkebunan Maryke. Secara tidak langsung kemampuan Inovasi Memoderasi kepemimpinan perusahaan terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.419. Ini menunjukkan bahwa jika BUMDes Desa Perkebunan Maryke ingin meningkatkan kinerja keuangan BUMDes maka harus meningkatkan kepemimpinan melalui kemampuan inovasi. Dengan nilai probabilitas (p-values) sebesar 0.000 < 0,05.
Pengaruh Digital Marketing dan Penanganan Keluhan terhadap Loyalitas Pelanggan Coffe Shop di Kota Medan Sihombing, Ester Hervina; Nasib; Harianto, Adi; Razaq, Mhd Restu; Hou, Amin
Arus Jurnal Sosial dan Humaniora Vol 4 No 2: Agustus (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i2.540

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemasaran digital dan penanganan keluhan terhadap loyalitas pelanggan di kedai kopi di Kota Medan. Pendekatan yang digunakan adalah kuantitatif dengan menggunakan kuesioner sebagai instrumen pengumpulan data primer. Sebanyak 300 responden pengunjung kedai kopi di Kota Medan dipilih secara acak sebagai sampel penelitian. Data dianalisis menggunakan metode regresi berganda. Hasil penelitian menunjukkan bahwa pemasaran digital memiliki pengaruh yang signifikan terhadap loyalitas pelanggan di kedai kopi. Selain itu, penelitian ini menemukan bahwa penanganan keluhan pelanggan yang efektif juga meningkatkan loyalitas pelanggan di kedai kopi. Namun, penelitian ini menemukan bahwa penanganan keluhan hanya memiliki pengaruh yang moderat terhadap loyalitas pelanggan jika dibandingkan dengan pemasaran digital. Implikasi dari penelitian ini adalah bahwa strategi pemasaran digital yang efektif dapat menjadi kunci untuk meningkatkan loyalitas pelanggan di kedai kopi. Selain itu, penerapan sistem yang baik untuk menangani keluhan pelanggan sangat penting untuk mempertahankan loyalitas pelanggan. Pengelola kedai kopi di Kota Medan dapat menggunakan temuan ini untuk mengembangkan strategi pemasaran digital yang lebih efektif dan meningkatkan pengalaman pelanggan dalam menangani keluhan mereka. Penelitian lebih lanjut disarankan untuk mempertimbangkan variabel lain yang dapat memengaruhi loyalitas pelanggan, seperti kualitas dan harga produk.
Efforts to Foster a Young Entrepreneurial Spirit at SMK Tunas Harapan Batang Serangan, Langkat Regency Harianto, Adi; Mhd Restu Razaq; Manda Dwipayahi Bhastary; Mega Sanjaya; Kuandi Chandra; Darwan Tanady; Robin; Irwadi; Rusdiana Br Simamora; Dewi Rapiah Pakpahan
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): 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.v6i1.4601

Abstract

Digital technology is indispensable and vital nowadays. The swift advancement of information technology in today's globalized society necessitates that individuals possess the capability to effectively employ technology. This is equally pertinent to the younger generation or students. Educational institutions must combine entrepreneurial education with digital technology into their curriculum and include components of extracurricular activities. This community service initiative involves Tunas Harapan Vocational High School as the partner. Additionally, the challenge within this community service involves fostering student enthusiasm for engaging in business activities or entrepreneurship, educating SKM Tunas Harapan students on utilizing the Canva digital platform for commercial purposes, and offering training to enable students to design for entrepreneurial or business endeavors. The training session had 10 students and 2 instructors as participants. Moreover, the training techniques employed in this community service initiative include lectures, question-and-answer sessions, debates, demonstrations, and hands-on practice. The outcomes of the exercise demonstrate that students at Tunas Harapan Vocational School have improved their knowledge and abilities.
EDUKASI UJI KOMPETENSI AKUNTANSI DALAM MENDUKUNG LULUSAN YANG BERKOMPETENSI PADA SMK TRITECH INFORMATIKA Harianto, Adi; Razaq, Mhd Restu; Nainggolan, Susan G.V.; Anita, Anita; Sanjaya, Mega; Tanady, Darwan; Hou, Amin; Tambunan, Debora; Bhastary, Manda Dwipayani; Nasib, Nasib
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.27426

Abstract

Artikel ini membahas tentang pentingnya uji kompetensi akuntansi di sekolah menengah kejuruan (SMK). Uji kompetensi memberikan penilaian objektif terhadap keterampilan siswa dalam bidang akuntansi. Hal ini membantu mereka memahami sejauh mana pemahaman dan keterampilan mereka dalam topik-topik yang terkait dengan akuntansi. Hasil dari uji kompetensi dapat membantu siswa dan guru memetakan area-area di mana siswa memiliki kekuatan dan kelemahan. Informasi ini dapat digunakan untuk merancang program pembelajaran yang lebih terarah dan efektif. Lebih lanjut, pada artikel ini melakukan fokus terkait penggunaan aplikasi perangkat lunak akuntansi seperti MYOB. Dengan aplikasi ini selanjutnya, siswa diberi tugas untuk memasukkan data keuangan, menyiapkan laporan keuangan, dan melakukan analisis menggunakan perangkat lunak tersebut dengan membagi kedalam beberapa tim. Hal ini membantu para siswa memperoleh keterampilan praktis dalam penggunaan alat-alat yang digunakan di dunia kerja. Selanjutnya, dalam pelatihan ini, siswa harus memiliki pemahaman yang kuat tentang konsep dasar akuntansi, seperti pencatatan transaksi, pengelompokan akun, persiapan laporan keuangan, dan lain sebagainya. Langkah-langkah yang dilakukan ini diharapkan dapat membentuk generasi yang tangguh, dan berkompetensi sehingga dapat berdaya saing dalam dunia kerja nantinya.
Co-Authors Adi Harianto Ahmad Fadli Albert Amin Hou Anita Anita Darwan Tanady Debora Tambunan Dewi Rafiah Pakpahan Dewi Rapiah Pakpahan Djohan, Deva Duffin ESTER HERVINA SIHOMBING, ESTER HERVINA Harianto, Yogi Rahman Feriza Ginting irwadi Junaidi Junaidi Kuandi Chandra Lidia Berliana Siboro Manda Dwipayahi Bhastary Manda Dwipayani Bhastary Mega Sanjaya Muhammad Fathoni Nainggolan, Susan G.V. Nasib Ratih Amelia, Ratih Rina Asriani Levianti Robin Rusdiana Br Simamora Thamrin Tony Honkley Tyus Windi Ayuni