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All Journal Niagawan Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Promosi Pendidikan Ekonomi Assets: Jurnal Akuntansi dan Pendidikan Dinamika Governance : Jurnal Ilmu Administrasi Negara Journal Of Management Science (JMAS) Jurnal Mantik Gema Wiralodra Jurnal Ilmiah Manajemen dan Bisnis Enrichment : Journal of Management Jurnal Manajemen Bisnis Eka Prasetya Jurnal Dinamika Administrasi Bisnis Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Studi Ilmu Manajemen dan Organisasi Edu Cendikia: Jurnal Ilmiah Kependidikan International Journal of Applied Finance and Business Studies Sulawesi Tenggara Educational Journal Journal of Social And Economics Research Outline Journal of Education LEBAH Outline Journal of Management and Accounting International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) Journal of Law, Education and Business Journal of Management Accounting, Tax and Production Jurnal Media Akademik (JMA) Journal of Accounting Law Communication and Technology Rekognisi : Jurnal Pendidikan dan Kependidikan Economic: Journal Economic and Business Journal of Humanities Education Management Accounting and Transportation PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Jurnal Pengabdian Masyarakat Eka Prasetya journal of social and economic research Outline Journal of Economic Studies Outline Journal of Community Development International Journal for Advanced Research
Muammar Rinaldi
Universitas Negeri Medan
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Efektivitas Google Classroom dan Literasi Digital dalam Meningkatkan Prestasi Mahasiswa Administrasi Perkantoran: The Effectiveness of Google Classroom and Digital Literacy in Improving the Achievement of Office Administration Students Sudirman Sudirman; Muammar Rinaldi; Bambang Sutejo
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 4 No. 03 (2024): Research Articles, December 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v4i03.5367

Abstract

The purpose of this study was to determine whether online learning using the Google Classroom application and digital media literacy affects the learning achievement of office administration education students at the Faculty of Economics. The population was 59 students, and the entire population was a sample. The instrument used was a questionnaire, so the data was analyzed using descriptive statistics. The data analysis techniques used in this study were the Validity Test, Reliability Test, Normality Test, Linearity Test, Multicollinearity Test, and T and F Test. Data processing using SPSS Version 25 obtained the results of the calculation of the value showing t count 3.925> t table 1.672 with a significance value of 0.000 <0.05, explaining that there is an effect of online learning based on Google Classroom on learning achievement. Then obtained tcount value 3.228> ttable 1.672 with a significance value of 0.002 <0.05, explaining that digital media literacy has a positive and significant effect on learning achievement and obtained Fcount 13.635> Ftable 3.16 with a significance value of 0.000 <0.05, explaining that online learning based on google classroom and digital media literacy on learning achievement has a positive and significant effect together on the learning achievement of Office Administration Education students Stambuk 2018 Faculty of Economics, State University of Medan. There is a positive and significant simultaneous influence between online learning based on Google Classroom and digital media literacy on the learning achievement of Office Administration Education Study Program Students.
Analysis of Education Level and Unemployment on Poverty Rates in Nias Islands 2013-2023 Firmansyah, Deyren; Rinaldi, Muammar; Hutagalung , Marshanda; Anuradi, M. Abdan Syahkura; Situmeang, Venus
International Journal of Advanced Research Vol. 2 No. 4: December 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/qy0jma68

Abstract

This study aims to analyze the relationship between education level, open poverty level, and poverty in Nias Regency during the period 2013–2023. Nias Regency still faces major challenges in economic and social development, relatively low levels of community education, declining unemployment rates, and poverty lines that tend to increase from year to year. Based on BPS data and various recent scientific literature, it was found that improvements in education have not significantly reduced poverty rates. Expert opinions such as Zebua and Laoli (2023) state that low workforce skills are the main cause of high poverty rates. Meanwhile, Latif and Ramadhani (2024) emphasize the importance of investing in education in reducing poverty rates sustainably. This study uses a quantitative descriptive approach with secondary data analysis to determine the pattern of relationships between variables. The results of the analysis are expected to be used as consideration in the preparation of regional policies that focus on strengthening the quality of human resources as a strategy for overcoming poverty in Nias Regency.
The Impact of Profits Tax (PPh) Rate and Tax Making Plans On Income Management: Empirical Examine On Plantation Sub-Zone Corporations Hassanudin, Abdul Fatah; Rinaldi, Muammar; Nurjaman, Nurjaman; Yulianto, Agung
Gema Wiralodra Vol. 16 No. 3 (2025): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v16i3.829

Abstract

Most important targets - This study goals to decide whether the company income Tax rate and Tax making plans have a considerable impact on profits control in agricultural agencies within the plantation sub-sector listed at the Indonesia stock exchange. Method - The population in this take a look at have been 19 plantation sub-quarter groups indexed on the Indonesia inventory trade. The studies pattern became 6 groups the usage of purposive sampling method and using a couple of linear regression evaluation. Principal Findings - The effects showed that the company earnings Tax charge has no tremendous impact on income management in plantation sub-quarter organizations indexed on the Indonesia inventory trade, at the same time as Tax planning has a tremendous effect on income control in plantation sub-area companies listed on the Indonesia stock trade. The F take a look at consequences display that the corporate profits Tax price and Tax planning variables have a massive effect on income control in plantation sub-area agencies listed at the Indonesia stock change. Concept and coverage Implications - this studies proves that tax making plans is very powerful in enhancing earnings control in businesses, and groups are expected in order to make a terrific plan on the way to control their price range nicely. Research Novelty - The difference among this studies and former studies is the item underneath examine, in preceding research using the simple and chemical sub-sectors at the same time as this studies makes a speciality of the plantation zone, the previous impartial variables used tax making plans and deferred tax liabilities, while this research makes use of impartial variables of company earnings tax quotes and tax making plans.
Implementation of IoT and Blockchain for Halal Product Traceability in Global Supply Chains Muammar Rinaldi; Rasul, Sattar
International Journal of Advanced Research Vol. 2 No. 5: February 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/hhdts095

Abstract

The global halal supply chain encountered significant transparency challenges and fragmented information sharing across international borders. This research developed an integrated traceability system utilizing Internet of Things sensors and a permissioned Blockchain architecture to ensure the religious integrity of products. The study followed the Design Science Research methodology, simulating the logistics of protein-based products across multiple global stakeholders with three hundred network nodes. Results demonstrated that the integrated system achieved a throughput of three hundred fifty transactions per second with a latency of less than two seconds. Sensor data provided real-time monitoring of environmental conditions with a ninety-nine point eight percent accuracy rate in detecting unauthorized deviations. The implementation reduced the total time required for end-to-end traceability from seven days to less than thirty minutes, leading to an eighty-five percent reduction in administrative paperwork. Stakeholder evaluations indicated an eighty-nine percent increase in consumer trust towards the digitalized halal certification. The study concluded that the synergy between the Internet of Things and Blockchain established a reliable "Halal by Design" framework that automated compliance through smart contracts. Although financial barriers for small and medium enterprises persisted, the system provided a scalable solution for maintaining religious and operational integrity in global markets. This innovation offered significant contributions to the digital transformation of the Sharia economy.
Assistance for Improving Household Welfare in Labuhan Deli District through Strengthening Income, Education, and Health Aspects Muammar Rinaldi; Maipita, Indra; Nugrahadi, Eko Wahyu
Outline Journal of Community Development Vol. 3 No. 3: March 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/jvyhw166

Abstract

This community service activity aims to improve household welfare in Labuhan Deli District by strengthening the aspects of income, education, and health. The program was implemented to increase community awareness and capacity in managing household economic activities, supporting educational development, and promoting healthy living practices among family members. The target participants of this activity were households categorized as economically vulnerable in the community. The methods used in this program included socialization, training, counseling, and community mentoring. These activities were conducted through a participatory approach involving group discussions, educational sessions, and practical guidance related to household financial management, the importance of education for children, and basic health practices such as hygiene and preventive care. In addition, monitoring and evaluation were carried out to observe changes in knowledge and behavior among participants after the implementation of the program. The results show that participants experienced increased understanding of household income management, improved awareness of the importance of education, and better knowledge of maintaining family health. Participants also demonstrated positive responses and active participation during the mentoring sessions. In conclusion, the assistance program contributed positively to strengthening the economic, educational, and health capacities of households, thereby supporting sustainable improvements in community welfare.
UTILIZATION OF DIGITAL MARKETING IN SUSTAINABLE TOURISM DEVELOPMENT IN PEMATANG JOHAR Muammar Rinaldi; Ihdina Gustina; Putri Wahyuni; Dedy Lazuardy
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19442560

Abstract

This community service activity aims to improve the digital capabilities of MSMEs and rice field tourism managers in Pematang Johar Village, Deli Serdang Regency, through the implementation of digital marketing to support sustainable tourism development. This village has significant potential in the agrotourism and local product sectors, but has not been fully optimized through technology-based promotional strategies. The activity was implemented using a participatory and educational approach, including preparation, training, mentoring, and evaluation. A total of 30 participants consisting of MSMEs and village tourism managers participated in training on creating digital business accounts, designing promotional content, and implementing marketing strategies through social media and marketplaces. Evaluation was carried out through pre- and post-tests to measure participants' understanding, as well as field observations of the practical application of the training outcomes. The results showed significant improvement, with 87% of participants able to operate digital promotional media independently. The implementation of digital marketing strategies had a positive impact on increasing local product sales by 40% and tourist visits by 25%. This activity demonstrated that digitalization of tourism promotion and MSMEs can strengthen the synergy between sustainable tourism and community economic empowerment, as well as create a technology-based, inclusive and sustainable tourism village development model.
Co-Authors Achmad Achmad Taufiq Adek apriyandi Afifah, Zulfa Agung Yulianto Agustiana, Intan Rizki Ahmad Braja Wahyu Ahmad Haris Hasanuddin Slamet Ainul Mardhiyah, Ainul Ainun Saskia Nasution Amelia , Ananda Amelia, Regita Amril Amril Amril Ananda, Wizya Vita Andi Angela Anggraini Anggrini Manullang Anton Eka Saputra Anton Eka Saputra Antonio Lodian Antonio Lodian Anuradi, M. Abdan Syahkura Avis Ayu Alfiani Zega Azizul Kholis, Azizul Azzahra, Nabila Bambang Sutejo Bambang Sutejo, Bambang Bernando Aldo Yosua Tambunan Br Silalahi, Hanna Hotmian Br Tarigan, Sri Wulandari Busiara, Abraham Cinta Marito Simbolo Debi Masri Debi Masri, Debi Dedeng Irawan dedi irawan Dedy Lazuardi Dedy Lazuardi Dedy Lazuardy Desma Erica Maryati Manik Desry Rasmita Tarigan Dianita, Ami Diki Purnomo Dionisius Sihombing Dionisius Sihombing Edwin Sugesti Nasution Eko Wahyu Nugrahadi Eko Wahyu Nugrahadi Elisabeth Nainggolan Elisabeth Silaban Emmy Ermina Essi Laura Amanda Fadila Nisa Fadly, Nizamil Fahmi Ashari S. Sihaloho Fahrani, Meutia Fahrizi, Haikal Al Faziatul Amillia Mohamad Basir Fazira, Laila Era Febriana Verawaty Siagian Felix Felix Fildzah Darayani Mujasmara Firmansyah, Deyren Fitri Yani Panggabean Friera, Ambrosya Gaby P.F Tampubolon Gerry Morado Alfonsus Sirait3 Ginting, Era Mustika Ginting, Renata Olivia Haddad Alwi Haifa Azalia Pinem Halomoan Hutajulu HANDAYANI, TINA MUHARDIKA Harahap, Intan Hasibuan, Muhammad Rifqi Farhan Hassanudin, Abdul Fatah Hasugian, Lola Alvita Henny Purnama Dewi Hermansyah Hermansyah Hernita Siagian Hidayat, Agus Rahmad Hidayati, Sabilah Hilma Harmen Hutagalung , Marshanda Hutagalung, Joshua Ihdina Gustina Ihsan Effendi Iin Srimulyani Imamul Khaira Indra Maipita Indra Maipita Indra Mawanta Ginting Indriani, Selvi Intan Harahap Irma Herliza Rizki Irna Herliza Rizki Irvan Rolyesh Situmorang Izuddinsyah Siregar Julia Maria Juliaya Maria Junaidi Lubis Kartika, Anggi Khafi Puddin, Khafi Lahagu, Putri Helena Lazuardi, Dedy Leni Indrayani Limbong, Nikasyah Lokot Muda Harahap, Lokot Muda Lubis, Atika Atayarisah Lubis, Nazia Safira Lubis, Siti Chairani M Yudi Fajri Manalu, Christin Lince Natalia Manurung, Eka Valentina Manurung, Johanes Adrian Marpaung, Debora Tarigas Mela Novita Rizki Mesak Iek Monalisa, Indah Monica Monica Muhammad Aldo Muhammad Bukhori Dalimunthe Muhammad Nazly Muhammad Ranu Al Habib Muhammad Ras Muis Muhammad Ras Muis Mujasmara, Fildzah Darayani Muliani, Rizka Munthe , Justin Theo Nadapdap, Yemima Eleonore Naibaho, Hotmaria Silva Dewi Nainggolan, Elisabeth Nanda Fridani Napitupulu, Venesia Nasution, Armin Rahmansyah Nasution, Putri Rahmadani Nasution, Risky Alhaq Nia Nutanesa Damanik Nico Nico Nisha Angelia Putri Noni Rozaini Nova Khairunisa Putri Novita Sari Br Kaban Nugrahadi, Eko Nur Azizah, Esyha Nur Wahyuni Nurjaman Nurjaman, Nurjaman Oky syahputra Pane, Idrus Hamonangan Panggabean, Rebecka Tri Talita Panjaitan, Rona A. P. Parno Sumanro Mahulae Pasaribu, Gita Nurhalizah Penus Leonard Roningsih Sinurat Penus Sinurat Pratama, Muhammad Farid Pratama, Vingky Dwi Pulungan, Fikri Ardiansyah puspitasari, angelin Putra, Irwansyah Putra Putri Mauliza Putri Wahyuni PUTRI WAHYUNI Putri Wahyuni Putri, Anggi Emalia Raden Mohamad Herdian Bhakti Rahel Hutahaean Ramadhani, Mentari Rezeki Ramadhani, Nabila Rizki Rana Nabillah Rangga Restu Prayogo, Rangga Restu Ras Muis, Muhammad Rasul, Sattar Raymon Pernando Pasaribu Rebecka Tri Talita Panggabean Reynalda Utari Karo-Karo Rian Pasaribu Richna Handriyani Rico Ramadhanu Rifqah Harahap Riris Amigo Simatupang Rizki Samora Muliana Rizsa Nabillah Romagiano Machario Sembiring Rudi Hermansyah Sitorus Safira, Vivi Safitri, Laila Safitri, Maulinda Safitri, Putri Najwa Sapma, Putri Nidia Saputra, Firman Selen Anggereyani Sesilia Ariska Shinta Feronica Shinta Shinta Siagian, Irma Siboro, Hotman Siburian, Rowinna Sienny Sihotang, Irene Chechilia Silaban, Elisabeth Sinaga, Anisa Fitria Sinurat, Evelyn Sitanggang, Enzelina Sitepu, Jupianus Sitepu, Muhammad Rizal Sitio, Fridayani M. Situmeang, Venus Situmorang, Frenky Sri Rejeki Sri Rezeki Sri Rezeki Sri Rezeki Sudirman Sudirman Sudirman Sudirman Sugara, Wira Hadi Sutantio, Andy SYAHPUTRA, OKY Syahrani, Desi Syamsul Arifin Syaputra, Iqbal Sylvia Fahzannah Tambunan, Toman Sony Tampubolon, Novia Christiani Tiffanny Calista Susanto Tina Muhardika Handayani Tina Muhardika Handayani Tio Fanny Toman Sony Tambunan TRI WULANDARI Trisna Saputri Venus Situmeang Verasuna Manik, Dwi Widuta, Lara Yonson Pane Yoshua, Bernando Aldo Yudho Wibowo Yusnita, Novi Cynthia Yuwanti Anlikie Zahara Meutia Zebar, A.