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Implementation of Income Tax (Pph) and Value Added Tax (PPN) in Personnel Operations of the Organizational Bureau of the Regional Secretary of North Sumatra Province Ahmadi Bi Rahmani, Nur; Wicaksono, M. Fadli
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.650

This research analyzes the implementation of Income Tax (PPh) and Value Added Tax (PPN) in the personnel operations of the Organization Bureau of the Regional Secretary of North Sumatra Province. Using a descriptive qualitative literature study method, the research evaluates four key dimensions: regulation, technology, human resources, and internal control systems. The research findings reveal the complexity of tax implementation, including regulatory limitations, digital transformation of e-SPT, human resource competency challenges, and the importance of proactive control systems. The study found that 42% of agencies experience regulation interpretation difficulties, 60% of technological infrastructure is available, but 35% of employees require capacity development. The research generates comprehensive recommendations for tax implementation optimization, including human resource development, technological system improvement, regulatory synchronization, and strengthening internal control mechanisms.

ANALYSIS OF THE APPLICATION OF THE UTAUT2 MODEL ON THE USE OF E-COMMERCE FEATURES IN THE BSI MOBILE BANKING APPLICATION wulan Dari Bancin, Intan; Nurbaiti, Nurbaiti; Ahmadi Bi Rahmani, Nur
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

The rapid development of today’s era means that every person, organization or company must also have ideas and creativity to continue to keep the company or business attractive and left behind. Therefore, this research aims to find out how to apply the UTAUT2 model to the use of E-commerce features in the BSI mobile banking application. This research uses descriptive quantitative analysis research methods which aim to test theories, build facts, show relationships between variables, provide statistical descriptions, estimate and predict results. The data in this research uses secondary data, namely data from questionnaire results. The data analysis technique in this research is quantitative descriptive, starting with the t test, then continuing with the F test. The results of this research are that performance expectations, business expectations, habits, social influence, facilitating conditions, hedonic motivation, price value, interest in use have a significant effect on e-commerce features. The value of Fcount > Ttable (295.705 > 1.98), as well as the significance value (0.000 < 0.05). In the research that has been conducted, it Is proven that the variables of facilitating conditions, hedonic motivation, and price value influence the intention to use e-commerce features, and the variables of habit and intention to use influence the behavior of using e-commerce.

Pengaruh Kompetensi Tenaga Penjual, Kualitas Pelayanan, Penanganan Komplain, dan Citra Perusahaan Terhadap Loyalitas Nasabah Asuransi Ramadhani, Ela; Maidalena, Maidalena; Ahmadi Bi Rahmani, Nur
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 10, No 2 (2025): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v10i2.8755

The purpose of this study was to investigate the effect of salesperson competence, service quality, complaint handling and company image on customer loyalty at PT AJS Bumiputera Medan City Branch. The research was conducted using primary data. The population in this study were all employees of PT AJS Bumiputera Medan City Branch totaling 238 customer with the technique used purposive sampling, namely a sample of 70 respondents. The data collection used a questionnaire. Testing using multiple linear regression analysis and classical assumption tests and data quality tests. The results of the study concluded that service quality, salesperson competence and customer image have a positive effect on customer loyalty, and complaint handling has a negative effect on customer loyalty in PT AJS Bumiputera Medan City Branch . Simultaneously salesperson competence, service quality, complaint handling and company image affect customer loyalty where F count 13.069 > F tabel 2,511. Then the R Square value is 0.446 or 44.6%.

Implementation of Income Tax (Pph) and Value Added Tax (PPN) in Personnel Operations of the Organizational Bureau of the Regional Secretary of North Sumatra Province Ahmadi Bi Rahmani, Nur; Wicaksono, M. Fadli
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.650

This research analyzes the implementation of Income Tax (PPh) and Value Added Tax (PPN) in the personnel operations of the Organization Bureau of the Regional Secretary of North Sumatra Province. Using a descriptive qualitative literature study method, the research evaluates four key dimensions: regulation, technology, human resources, and internal control systems. The research findings reveal the complexity of tax implementation, including regulatory limitations, digital transformation of e-SPT, human resource competency challenges, and the importance of proactive control systems. The study found that 42% of agencies experience regulation interpretation difficulties, 60% of technological infrastructure is available, but 35% of employees require capacity development. The research generates comprehensive recommendations for tax implementation optimization, including human resource development, technological system improvement, regulatory synchronization, and strengthening internal control mechanisms.

The Influence of Transparency, Internal Control Systems, Human Resource Competency, and Community Participation on The Accountability of Village Fund Management Br Bancin, Dela Syakillah Nuraisah; Samri Juliati Nasution, Yenni; Ahmadi Bi Rahmani, Nur
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3137

The increasing allocation of the village fund budget each year, necessitates the Minta Kasih Village government to be responsible for the village funds managed. The Minta Kasih Village Government needs to increase community participation, internal control systems, human resource competence, and transparency in order to achieve village fund management with good accountability. The research was carried out with the aim of assessing the influence on accountability in managing village funds, individually or simultaneously, on community participation, transparency, internal control systems, competence, and increased human resources. Saturated samples were used as the research method. Multiple linear regression was used as data analysis with the help of SPSS 25 software. The research provided individual results, accountability in village fund management was influenced by community participation, internal control systems, human resource competence, and transparency positively and significantly. However, accountability in village fund management has a positive but not significant influence from community participation. Simultaneously, 78% of the significant influence given to the accountability of village fund management was on the variables of transparency, community participation and internal control system, while the influence due to other variables which were not included for research was 22%.

Determinants Of Service Quality, Convenience And Costs On Satisfaction And Loyalty Communities In Sharia Pawnshops Cluster 1 Medan Syahputra, Zulian; Batubara, Maryam; Ahmadi Bi Rahmani, Nur
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3314

Using a quantitative methodology, this study analyzes primary data from 10 Pegadaian Syariah AR Hakim Medan customers via questionnaires. Sampling methodology is the method that is used. Subsequently, route analysis and SPSS Version 25 software were used to process and evaluate the gathered data. Tests for instrument validity and reliability, statistical tests (determination test, partial test (t-test), and simultaneous test (f-test), and testing for classical assumptions (data normality, multicollinearity, and heteroscedasticity) were all included in the study. The findings of the study indicate that although mun'ah fees do not significantly affect customer happiness, service quality and convenience do have a beneficial impact on contentment. Customer loyalty is positively impacted by customer pleasure. The significance test findings demonstrate that mun'ah fees have no discernible impact on consumer happiness or loyalty. However, with a 95% trust level and a 5% mistake rate, service quality and convenience have a major impact on client loyalty via satisfaction.

The Influence of Agent Competence and Trust on Customer Loyalty to Sharia Life Insurance (Study at PT. Prudential Life Assurance Binjai Branch Ayuni, Putri; Ahmadi Bi Rahmani, Nur
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3325

The purpose of writing this article is to examine influence agent competency and trust have on customer loyalty for Sharia life insurance (Case Study of PT Prudential Life assurance branch of Binjai). This study applies a quantitative descriptive method with multiple linear regression analysis. This study applies data processing according to statistical mechanisms and then interpreted in the form of numbers obtained from the instrument in the form of a questionnaire. This study has subjects in the form of customers from PT Prudential Life assurance Binjai branch and objects in the form of the influence of agent competence and trust on consumer loyalty. The population of this study is a number of 80 Sharia life insurance customers and applies a sampling technique in the form of a saturated sample. This is because the population is under 100 people so that all of them are drawn as research samples. Based on the results of data processing obtained through the t test obtained a count of 3.798 and a significance of 0.000. So the interpretation is tcount>ttable (3.798>1.29). The first hypothesis is accepted so that competence has a positive and significant effect on customer royalties of PT Prudential Life assurance Binjai branch. Then the results of subsequent tests on the trust variable obtained t count of -2.295 and a Sig value of 0.024. So it is interpreted that tcount<ttable (-2.295<1.29) so that the second hypothesis is rejected because trust has a negative and significant effect on consumer loyalty.

Quadruple Helix Strategy in Increasing the Quality of Human Resources (HR) in the Creative Industry of Muslim Fashion in Binjai Haya, Salwa Fadhilah; Ahmadi Bi Rahmani, Nur; Syarvina, Wahyu
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3416

Collaboration among government actors, academics, business owners, and the community is needed in the strategy to increase the workforce for the Muslim fashion industry in Binjai City. This study aims to analyze the roles and relationships of each actor in improving fieldwork in Binjai. This research method is qualitative with a Quadruple helix approach in realizing an increase in the creative industry workforce in the Muslim fashion sector in Binjai. The results of this study indicate that the Quadruple Helix actors involved in absorbing labor in the Muslim fashion industry, namely the roles of stakeholders such as universities, business people, and the community, have multiplied. At a time when the government’s role in the development of the fashion business is growing, the creative industry workforce is still not running optimally. The synergy between these stakeholders has been going well, both are mutually beneficial. The strategy between the Quadruple helix has been going well, through Segmenting, Targeting, and positioning, how to promote with promotional media users.

Factors Affecting Profit Growth in Sharia Life Insurance Companies Pane, Mutiara Sawitri; Ahmadi Bi Rahmani, Nur; Syahbudi, Muhammad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3758

In 2021, there will be fewer Sharia life insurance providers than there were in 2020. The goal of this research is to analyze Islamic life insurance firms in Indonesia from 2016-2021 from the perspectives of claims, investment returns, underwriting outcomes, operational expenses, and profit growth. This research employs a quantitative methodology, and the analytical technique used is board information relapse inquiry with the use of Eviews 12. Secondary data were collected from five Sharia life insurance businesses registered with the AASI between 2016 and 2021. The results showed that Sharia life insurers are significantly affected by a number of factors all at once, including claims variability, investment returns, underwriting outcomes, operational expenses, and profit growth. The claim variable has moderately significant negative repercussions, whereas the investment return variable has moderately significant positive repercussions. Then, neither the underwriting outcome variables nor the operating expenses matter much.

Analysis of Compensation and Job Satisfaction on Honorary Employee Performance at RSUD Pringadi Medan Hutasuhut, Muhammad Anshari; Ahmadi Bi Rahmani, Nur
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3852

One of the human resources who must have good performance is an honorary employee. In order to realize good employee performance, it is necessary to have supporting factors, namely compensation and job satisfaction. Compensation and job satisfaction will be received by honorary employees, which will encourage these employees to better comply with or obey the rules and norms that apply in the government system. So that compensation and job satisfaction are closely related to the realization of human resources that support employee performance. Unfair compensation can have an adverse effect or impact on employee performance, someone generally needs justice, especially workers or companies in an agency or company, where an employee expects appropriate rewards for the services or work, he has done. When the rewards or wages given are not suitable and cannot meet the needs of employees or employees, it will have an impact on their performance and will cause a problem in the company or agency which will ultimately harm the company or agency. The study aims to see how big the role of compensation and job satisfactionis is in supporting the performance of Honorary employees. This study uses the quantitative method with purposive sampling techniques and obtained sampling with the Slovin formula as many as 75 respondents will be distributed questionnaires to employees of Pringadi Hospital Medan. The results of this study indicate that there is a positive and significant influence between compensation and job satisfaction on the performance of honorary employees at Pringadi Hospital.

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