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All Journal JURNAL PENDIDIKAN TAMBUSAI JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmiah Wahana Pendidikan Jurnal Penelitian Pendidikan Indonesia
Nasution, R
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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Sosialisasi Pemberdayaan Masyarakat Desa melalui Partisipasi Masyarakat, Desa Cilamaya Kelurahan Cilamaya Wetan Kabupaten Karawang Tahun 2023 Suparno, Suparno; Dailibas, Dailibas; Chaerudin, Chaerudin; Nasution, R; Harahap, M. Nasim; Suhono, Suhono; M, Anwar
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10759

Abstract

Banyak masyarakat di pedesaan yang hidupnya mengandalkan bekerja di sawah dan sambil berdagang dar sisa waktu yang tersedia. Pekerjaan di sawah seringkali hanya pada saat tanam dan pada saat panen saja. Sedangkan pekeraan berdagang sebagai pekerjaam sambilan untk tambahan penghasilan yang menopang dari pekerjaan utama bekerja disawah. Dengan demikian banyak waktu yang terbuang tersisa bagi pekerja pokoknya disawah. Kegiatan pengabdian masyarakat kali ini bertitiktolak pada pemberdayaan masyarakat desa melalui pengembangan soft skill pembuatan Roti Kijing dalam upaya peningkatan pendapatan keluarga di Desa Cilamaya, Kecamatan Cilamaya, Kabupaten Karawang. Tujuan dari kegiatan ini adalah pemberdayaan Masyarakat melalui partisipasi Masyarakat dengan sosialisasi dan pendampingan memberikan ketrampilan pembuatan packing yang menarik dan promosi dan pemaaran melalui instragam yang dapat menambah pendapatan keluarga.
PENGARUH RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2021 Yuliasari, Ratna; Nasution, R
JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Vol 7, No 1 (2023): JPEKBM (Juli,2023)
Publisher : STKIP PGRI Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/jpekbm.v7i1.2503

Abstract

This study aims to determine and test the effect of Return On Assest and Debt to Equity Ratio both partially and simultaneously on Share Price in insurance subsector companies listed on the Indonesia Stock Exchange for the period 2014– 2021.The population of this study includes all insurance companies listed on the Indonesia Stock Exchange for the period 2014 – 2021. The sample was determined by purposive sampling. The data analysis technique in this study is descriptive. Hypothesis testing uses multiple linear regression analysis models.The results showed that (1) Return On Assets (X1) did not have a significant effect on the Stock Price. This is indicated by the calculated t value < t of the table which is 1,214 < 2,014 and the significance value (sig) of 0.231 > 0.05. (2) Debt to Equity Ratio (X2) has a significant effect on the Share Price. This is indicated by the calculated t value > t of the table which is 2,461 > 2,014 and the significance value (sig) of 0.018 < 0.05. (3) Return On Assets (X1) and Debt to Equity Ratio (X2) simultaneously have a significant effect on the Stock Price. This is indicated by the calculated F value > F of the table which is 4,583 > 3,200 and the significance value (sig) of 0.015 < 0.05.
Qualitative analysis of it reliability and security in local government financial reporting Dailibas, Dailibas; Nasution, R; Chaerudin, Chaerudin; Harahap, Muhammad Nasim
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244896

Abstract

The study aims to explore and analyze the reliability and security of information technology (IT) in local government financial reporting in Indonesia. IT reliability and security are important factors in financial management, as reliable and secure information supports decision-making, attracts investment and builds public trust. However, threats to IT reliability and security can lead to negative consequences, such as data inaccuracies or the risk of information leakage. This research uses a qualitative approach with case studies on two local governments that have adopted IT in the financial reporting process. Data were obtained through in-depth interviews, observations and document reviews. The analysis focused on the impact of IT reliability and security on financial administration performance. The results show that improving IT reliability and security has a significant positive impact on local government financial management. Concrete impacts include increased public trust, operational efficiency and financial accountability. IT system reliability enables fast and accurate data processing, while IT security protects sensitive information from cyber threats. This research makes an important contribution by supporting previous research and expanding the discussion on the relationship between IT security and public trust, which has previously been less explored. The practical implications include recommendations for strengthening regulations and budget allocations for better IT infrastructure, as well as guidance on effective IT implementation strategies. The findings confirm that IT reliability and security are key elements in building a transparent and efficient local government administration system.
Bimbingan Pelaporan SPT Tahunan Orang Pribadi sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak Mahpudin, Endang; Nasution, R; Dailibas, Dailibas; M, Nahruddien Akbar; Rahma, Madjidainun; Rahmalia, Rani Rodiah; Suhono, Suhono
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Indonesia masih bertumpu pada penerimaan Pajak nya dalam upaya peningkatan ekonomi sebagai sumber pendapatanya untuk menjalankan pemerintahan baik untuk pembiayaan belanja rutin maupun belanja non rutin, namun demikian kepatuhan Wajib pajak dalam memenuhi kewajiban perpjjakanya perlu peningkatan hal ini diantaranya karena keterbatasan pengetahuan mengenai ketentuan-ketentuan perpajakan, cara membayar pajak dan melaporkan SPT khususnya pada pajak penghasilan. penyuluhan dan bimbingan ini dilakukan kepada karyawan-karyawan PT Omron Manufacturing Of Indonesia dengan tujuan untuk meningkatkan kesadaran dan kepatuhan akan pajak dan menyalurkan ilmu pengetahuan mengenai perpajakan khususnya tentang proses pelaporan PPh 21, hasil bimbingan tersebut sangat membantu karyawan untuk menghitung dan melaporkan PPh 21 WP OP dan lebih paham tentang peraturan dan ketentuan terbaru perpajakan.
Qualitative analysis of it reliability and security in local government financial reporting Dailibas, Dailibas; Nasution, R; Chaerudin, Chaerudin; Harahap, Muhammad Nasim
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244896

Abstract

The study aims to explore and analyze the reliability and security of information technology (IT) in local government financial reporting in Indonesia. IT reliability and security are important factors in financial management, as reliable and secure information supports decision-making, attracts investment and builds public trust. However, threats to IT reliability and security can lead to negative consequences, such as data inaccuracies or the risk of information leakage. This research uses a qualitative approach with case studies on two local governments that have adopted IT in the financial reporting process. Data were obtained through in-depth interviews, observations and document reviews. The analysis focused on the impact of IT reliability and security on financial administration performance. The results show that improving IT reliability and security has a significant positive impact on local government financial management. Concrete impacts include increased public trust, operational efficiency and financial accountability. IT system reliability enables fast and accurate data processing, while IT security protects sensitive information from cyber threats. This research makes an important contribution by supporting previous research and expanding the discussion on the relationship between IT security and public trust, which has previously been less explored. The practical implications include recommendations for strengthening regulations and budget allocations for better IT infrastructure, as well as guidance on effective IT implementation strategies. The findings confirm that IT reliability and security are key elements in building a transparent and efficient local government administration system.
Pengaruh Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Farmasi Yang Listing Di BEI Periode 2016-2022 Pangestu, Ilham Tegu; Nasution, R
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 4 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10518928

Abstract

This study aims to examine both partially and simultaneously the effect of Profitability, Leverage and Company Size on Tax Avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2016 – 2022. The method used is a quantitative method, with data analysis using classical assumption test analysis, descriptive analysis, verification analysis, and hypothesis testing. The data source used is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the company's official website. The population in this study were pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2016 – 2022. The sampling technique used in this study was purposive sampling, so the samples used in this study were 6 pharmaceutical companies. Based on the results of the study, it was found that (1) Profitability partially has a significant effect on Tax Avoidance, (2) Leverage partially has a significant effect on Tax Avoidance, (3) Company size partially has no significant effect on Tax Avoidance. (4) Profitability, Leverage and Firm Size simultaneously have a significant effect on Tax Avoidance.
Analysis Of Murabahah And Mudharabah Financing On Net Profit At Bank Muamalat Indonesia Period 2017-2021 Ananda, Fitri; Nasution, R
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 6 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10642914

Abstract

This study aims to determine the effect of murabahah and mudharabah financing on the net profit of Bank Muamalat Indonesia for the period 2017-2021. The data analysis method used is quantitative descriptive verification. Five sample periods from 2017 to 2021 at Bank Muamalat Indonesia are used in this study. The findings show that (1) murabahah financing has a partial impact on net income, (2) mudharabah financing has no partial impact on net income, and (3) murabahah and mudharabah financing have a significant effect on net income simultaneously.
Co-Authors Abdul Rauf Chaerudin Ananda, Fitri Anwar M Dailibas Dailibas Dailibas, Dailibas M, Nahruddien Akbar Madjidainun Rahma Mahpudin, Endang Muhammad Nasim Harahap Pangestu, Ilham Tegu Rahmalia, Rani Rodiah Suhono Suhono, Suhono Suparno Suparno Yuliasari, Ratna