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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Hutahuruk, Marice Br
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Educational Tactics through Social Marketing: Enhancing Awareness and Community Participation in Building a Quality Education Environment Sudarno, Sudarno; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Renaldo, Nicholas; Taylor, John Alexander; Harrison, Edward
Reflection: Education and Pedagogical Insights Vol. 1 No. 4 (2024): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v1i4.64

Abstract

In the dynamic landscape of education, where the winds of change constantly blow through the traditional structures, a promising avenue for transformative evolution emerges at the intersection of pedagogy and social marketing. As we navigate the multifaceted challenges woven into the fabric of society, the symbiotic relationship between education and social marketing takes center stage. Quantitative data from surveys will be analyzed using statistical techniques to identify patterns, correlations, and trends. Qualitative data from interviews and community workshops will undergo thematic analysis to uncover recurring themes and nuanced insights. The triangulation of findings from multiple sources will enhance the validity and reliability of the results. The synergy between pedagogy and social marketing represents a paradigm shift in how we conceptualize and approach education. The fusion of pedagogy and social marketing underscores the need for integrated professional development programs for educators. Institutions should design collaborative professional development programs that bring together educators and marketers.
Analysis of the Influence of CAR, LDR, NIM, BOPO, and NPL on Profitability in Conventional Banking Companies Listed on the IDX in 2017-2021 Hutahuruk, Marice Br; Sudarno, Sudarno; Valencia, Erica; Angelina, Dian; Priyono, Priyono
International Conference on Business Management and Accounting Vol 2 No 2 (2024): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i2.4381

Abstract

This research aims to determine the effect of CAR, LDR, NIM, BOPO and NPL on profitability in conventional banking companies listed on the IDX in 2017-2021. This study uses secondary data. The sample technique in this study used purposive sampling. The number of samples obtained were 20 companies. The analytical method of this research uses descriptive analysis and several types of evaluation using the SmartPLS software. From this study it was found that only LDR and BOPO had a significant effect on profitability (ROA). Meanwhile, CAR, NIM and NPL have no significant effect on profitability (ROA).
Conceptual Model of Leadership Style, Work Environment and Compensation on Job Satisfaction and Teacher Performance Nyoto; Sudarno; Sriadmitum, Ike; Renaldo, Nicholas; Hutahuruk, Marice Br
Interconnection: An Economic Perspective Horizon Vol. 1 No. 1 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i1.3

Abstract

This study aims to analyze the determination of the leadership style of the work environment and compensation on job satisfaction and performance of public high school teachers in Tandun and Ujung Batu sub-districts. The motivation for this research is to form a research model in the field of education, especially teacher satisfaction and performance. This research is quantitative research by distributing questionnaires to respondents. The population in this study were all public high school teachers in Tandun and Ujung Batu sub-districts. The sample selection technique uses the census method. The sample in this study amounted to 90 respondents. Data analysis techniques use the Smart PLS application. The conclusion of this study is that the conceptual model can be used to test the model of job satisfaction and teacher performance. Recommendations for subsequent research are to use the conceptual model that has been made and test the hypothesis on current research objects and other research objects.
The Effect of KUR and BLT Programs on MSME Performance with Differentiation Strategy as A Mediation Variable Kardi, Kardi; Hutahuruk, Marice Br; Handoyo, Leonardus Teguh
Interconnection: An Economic Perspective Horizon Vol. 2 No. 1 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v2i1.89

Abstract

This study aims to examine the impact of the People's Business Credit (KUR) and Direct Cash Assistance (BLT) programs on MSME performance through differentiation strategy mediation. This study involved MSME actors in Salatiga City using a purposive sampling method to determine the sample. Data were processed using Partial Least Square- Structural Equation Modeling (PLS-SEM). The reported findings are that the KUR and BLT programs have a significant positive effect on differentiation strategies and also on MSME performance. It is also proven that differentiation strategies mediate the effect of KUR and BLT programs on MSME performance. This can be a reference for MSME actors to increase their business capital by using the KUR and/or BLT programs wisely to support the implementation of differentiation strategies to improve their business performance.
Use of AI-based Banking Applications for Customer Service Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Andi, Andi; Putri, Novita Yulia; Hutahuruk, Marice Br; Renaldo, Nicholas; Musa, Sulaiman; Cecilia, Cecilia
Luxury: Landscape of Business Administration Vol. 2 No. 2 (2024): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v2i2.100

Abstract

This paper explores the state-of-the-art advancements in AI-based banking applications and their impact on customer service, focusing on their capabilities, benefits, and potential challenges. The descriptive qualitative method is used to examine real-world applications of AI in banking, focusing on their operational mechanisms and influence on customer experiences. The data analysis process involves the following steps: Thematic Analysis, Comparative Analysis, and Content Analysis. AI technologies such as chatbots, virtual assistants, and fraud detection systems enhance operational efficiency, provide personalized experiences, and improve security in banking. AI-based banking applications have significantly enhanced customer service by improving operational efficiency, personalization, and security, leading to higher customer satisfaction. Future research can investigate frameworks for ensuring fairness, transparency, and accountability in AI-driven customer service systems.
Understanding the Issue of Taxpayer Compliance and Knowledge Gaps Hutahuruk, Marice Br; Ridwan, Muhammad; Hairudin, Hairudin; Prayetno, Muhammad Pringgo; Renaldo, Nicholas
Nexus Synergy: A Business Perspective Vol. 2 No. 2 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v2i2.102

Abstract

This research uniquely focuses on cognitive barriers, emphasizing the need for taxpayer education and simplified communication of tax laws. The novelty lies in presenting taxpayer education as a strategic tool to enhance compliance, thus shifting the focus from a compliance model based on fear to one based on understanding and support. This research adopts a qualitative approach, utilizing semi-structured interviews and focus group discussions (FGDs) to collect data from various stakeholders, including individual taxpayers, tax consultants, and tax authorities. This research concludes that improving taxpayer compliance requires addressing the knowledge barriers that exist in the tax system. Simplified tax regulations, better access to tax information, and enhanced taxpayer education can significantly reduce unintentional non-compliance. Tax authorities should invest in educational programs and provide clearer, more user-friendly tax guidelines. Future research could extend this study by incorporating quantitative measures to assess the relationship between tax knowledge and compliance rates.
The Influence of Learning Environment on Students' Social Behavior Renaldo, Nicholas; Widi, Rahma; Alkhairi, M. Habib; Hutahuruk, Marice Br; Veronica, Kristy
Reflection: Education and Pedagogical Insights Vol. 2 No. 2 (2025): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i2.117

Abstract

This research is aim to analyze the influence of various learning environments (physical, digital, and hybrid) on students' social behavior. This research aims to contribute valuable insights into the evolving educational landscape, offering practical implications for educators, school administrators, and policymakers in fostering holistic student development. This study is grounded in Vygotsky's Sociocultural Theory, which emphasizes the fundamental role of social interaction in cognitive and behavioral development. This study employs a qualitative research design, using a phenomenological approach to explore students' lived experiences regarding the influence of the learning environment on their social behavior. This study demonstrates that students' social behavior is deeply influenced by the learning environment, whether traditional, digital, or hybrid. Well-structured and supportive learning environments, both physical and digital, promote positive social interactions, empathy, and teamwork among students. Future research should explore the long-term impact of different learning environments on students' social behavior, particularly in the context of evolving educational technologies.
THE INFLUENCE OF PERSONAL SELLING, DISTRIBUTION AND PROMOTION CHANNELS ON CONSUMER BUYING INTEREST IN MULIA TILE CERAMIC PRODUCTS AT PT SURYA ASIA ABADI PEKANBARU Junaedi, Achmad Tavip; Sofyanto, Sofyanto; Renaldo, Nicholas; Suhardjo, Suhardjo; Suharti, Suharti; Suyono, Suyono; Hutahuruk, Marice Br; Haristan, Meiviana
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i1.5121

Abstract

This research aims to analyze the influence of personal selling, distribution channels and promotions on consumer buying interest. This research was carried out at PT. Surya Asia Abadi Pekanbaru with unknown population. With the Roscoe approach, the sample was set at 100 people. Data analysis uses multiple linear regression. The research results show that personal selling has a positive and significant influence on consumer buying interest, in addition distribution channels have a positive and significant influence on consumer buying interest and promotions have a positive and significant influence on consumer buying interest in Mulia Tile ceramic products at PT Surya Asia Abadi in Pekanbaru. The management of PT Surya Asia Abadi in Pekanbaru is expected to be able to increase personal selling to each of its consumers, especially in interacting with consumers who come directly to make purchases.
Human Resource Analytics Strategy to Optimize Digital Business Accounting Processes SD, Surya Safari; Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Panjaitan, Harry Patuan; Hutahuruk, Marice Br; Yovita, Indri; Cecilia, Cecilia; Wahid, Nabila; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 2 (2025): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i2.5125

Abstract

The study seeks to generate novel insights into how HR analytics can serve as a strategic lever, moving beyond conventional HR metrics to drive improvements in process performance, employee competencies, and organizational agility. The study seeks to generate novel insights into how HR analytics can serve as a strategic lever, moving beyond conventional HR metrics to drive improvements in process performance, employee competencies, and organizational agility. This study adopts a qualitative exploratory design to understand how organizations leverage Human Resource Analytics (HRA) to optimize digital business accounting processes. To address the novelty of exploring how HRA supports digital accounting (an under-researched link), this study will focus on cross-functional perspectives, collecting data from both HR and accounting leaders rather than HR alone. The findings reveal that when HRA is applied cross-functionally, it becomes a powerful enabler of digital transformation by identifying skill gaps, informing targeted training, and improving accounting process outcomes such as accuracy and efficiency. HR and Finance leaders should collaborate to embed HR analytics into transformation projects, ensuring that skill gaps are identified and addressed proactively.
TARIF PAJAK, SELF ASSESSMENT, KEADILAN, PEMAHAMAN PERPAJAKAN, DISKRIMINASI TERHADAP PENGGELAPAN PAJAK DI KPP PRATAMA PEKANBARU TAMPAN Renaldo, Nicholas; Nicholas, Eric; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Prihastomo, Arih Dwi; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Yusrizal, Yusrizal; Veronica, Kristy
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 2 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i2.5018

Abstract

This study examines the influence of tax rates, self-assessment, fairness, tax understanding, and discrimination on tax evasion at KPP Pratama Pekanbaru Tampan. The population consists of all individual taxpayers registered at KPP Pratama Pekanbaru Tampan. A sample of 100 respondents was selected using incidental sampling. Primary data were collected through questionnaires distributed via Google Forms. The independent variables in this study are Tax Rates, Self Assessment, Fairness, Tax Understanding, and Discrimination. Data were analyzed using multiple linear regression analysis with IBM SPSS Statistics software. The findings reveal that Self Assessment, Fairness, and Discrimination significantly affect tax evasion, whereas Tax Rates and Tax Understanding do not have a significant impact. Penelitian ini menganalisis pengaruh tarif pajak, self assessment, keadilan, pemahaman perpajakan, dan diskriminasi terhadap penggelapan pajak di KPP Pratama Pekanbaru Tampan. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Tampan. Sampel yang diambil sebanyak 100 responden dengan metode incidental sampling. Data primer diperoleh melalui penyebaran kuesioner menggunakan Google Forms. Variabel bebas dalam penelitian ini adalah Tarif Pajak, Self Assessment, Keadilan, Pemahaman Perpajakan, dan Diskriminasi. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan perangkat lunak IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa variabel Self Assessment, Keadilan, dan Diskriminasi berpengaruh signifikan terhadap penggelapan pajak, sedangkan variabel Tarif Pajak dan Pemahaman Perpajakan tidak berpengaruh signifikan.
Co-Authors Achmad Tavip Junaedi Alkhairi, M. Habib Amries Rusli Tanjung Andi Andi Angelina, Dian Aprilia, Bord Nandre Cecilia, Cecilia Fitri Yani Hairudin, Hairudin Handoyo, Leonardus Teguh Haristan, Meiviana Harrison, Edward Harry Patuan Panjaitan Indri Yovita Kardi Kardi, Kardi Muhammad Ridwan Musa, Sulaiman Nicholas Renaldo Nicholas, Eric Nyoto Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Priyono Priyono Putri, Novita Yulia Sofyanto, Sofyanto Sriadmitum, Ike Sudarno Sudarno Sudarno Suhardjo Suharti Surya Safari SD Suyono Suyono Taylor, John Alexander Valencia, Erica Veronica, Kristy Wahid, Nabila Widi, Rahma Yusrizal Yusrizal