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STRATEGY TO REVIVE AGRICULTURAL RICE TOURISM IN PEMATANG JOHAR VILLAGE Fahmi Ashari S Sihaloho; Imamul Khaira; Muammar Rinaldi
WORLDVIEW ( Development economic and sharia studies journal ) Vol 2 No 2 (2023): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v2i2.328

Abstract

The development of agrotourism is believed to increase public awareness of the importance of preserving agricultural land resources. Furthermore, agrotourism development can also aid in preserving local cultural wisdom in the vicinity of the agrotourism area. Sawah Pematang Johar Agrotourism is one of the agrotourism sites developed by the community as a means to boost the village economy. However, over time, there has been a decline in tourist activities at the Pematang Johar Agrotourism site, requiring a strategy for sustainable development. This study is a descriptive literature review using data sources from various articles published in the last 10 years, obtained from reputable national and international journals, as well as secondary data from government websites. The content of this writing represents the author's thoughts on strategies to revive Sawah Desa Pematang Johar agrotourism as a backbone for the local economy. Data in this research is gathered from books, journal articles, and direct field observations, structured to provide solutions and strategies to reinvigorate Sawah Pematang Johar Agrotourism Post-Covid-19. It is hoped that this article will offer solutions to the decline in the local economy of Pematang Johar Village, Deli Serdang Regency, due to a decrease in tourists visiting the Pematang Johar Agrotourism site.
PENGARUH BERBAGI PENGETAHUAN DAN PERILAKU INOVATIF TERHADAP INOVASI TIM DI LEMBAGA KEUANGAN MIKRO Muhammad Ras Muis; Toman Sony Tambunan; Muammar Rinaldi
NIAGAWAN Vol 13, No 2 (2024): NIAGAWAN VOL 13 NO 2 Juli 2024
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v13i2.60081

Abstract

Team innovation in microfinance institutions lies in the quality of human resources. The rapidly changing times that occur must be able to be anticipated with quality innovation. The quality of human resources can be seen from the ability of employees to share knowledge and behave innovatively and can be assessed from the team innovation that occurs in the institution or organization. The population of this research is employees who work in the microfinance industry with a population of 2100. A sample of 300 employees was taken using the proportional stratified random sampling method. The data collection technique is by distributing questionnaires to all respondents. The data analysis method used is SEM (Structural Equation Modeling), with the Smart PLS program. This team's innovation concept will provide insight and guidance for employees to be able to increase the competitiveness and existence of Microfinance Institutions now and in the future.
Pengaruh Tingkat Inflasi,Pengangguran dan Pengeluaran Pemerintah Terhadap Jumlah Penduduk Miskin di Provinsi Sumatera Utara Tahun 2001-2021 Sitanggang, Enzelina; Syahrani, Desi; Indriani, Selvi; Nugrahadi, Eko; Rinaldi, Muammar
Journal of Law, Education and Business Vol 2, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v2i1.1607

Abstract

Inflasi merupakan momok di setiap Negara karena pengaruhnya besar terhadap keberlangsungan sebuah perekonomian dan kesejahteraan Masyarakat,baik halnya dengan pengangguran yang tinggi juga akan membuat keberlangsungan perekonomian terganggu. Kemiskinan adalah permasalahan yang selalu ada dan hampir tidak dapat di hapuskan di dunia ini. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh inflasi,Pengangguran serta Pengeluaran Pemerintah terhadap kemiskinan di Provinsi Sumatera Utara. Penelitian ini menggunakan data sekunder yang berasal dari BPS Provinsi tahun amatan 2001-2021. Adapun hasil penelitian ini adalah secara simultan inflasi,Pengangguran dan Pengeluaran Pemerintah berpengaruh signifikan terhadap kemiskinan di Provinsi Sumatera Utara. Hasil penelitian ini juga menunjukkan bahwa kontribusi variabel inflas, Pengangguran dan Pengeluaran Pemerintah terhadap kemiskinan sebesar 77,26 persen.
ANALISIS PENGARUH MODAL MANUSIA DAN UPAH MINIMUM TERHADAP KEMISKINAN DI INDONESIA Cinta Marito Simbolo; Fadila Nisa; Haifa Azalia Pinem; Haddad Alwi; Diki Purnomo; Muammar Rinaldi; Noni Rozaini
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.124

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modal manusia dan upah minimum terhadap tingkat kemiskinan di Indonesia tahun 2018-2022. Kemiskinan merupakan salah satu masalah sosial yang sering kali menjadi fokus perhatian dalam pembangunan ekonomi dan sosial suatu negara. Modal manusia, yang mencakup pendidikan dan keterampilan, serta upah minimum, memiliki peran penting dalam mempengaruhi tingkat kemiskinan di suatu negara. Penelitian ini menggunakan data sekunder yang dikumpulkan dari berbagai sumber, termasuk Badan Pusat Statistik (BPS) dan penelitian terkait sebelumnya. Metode analisis regresi data panel digunakan untuk menguji hubungan antara modal manusia, upah minimum, dan tingkat kemiskinan di Indonesia. Hasil penelitian menunjukkan bahwa kesehatan memiliki pengaruh negatif namun tidak berpengaruh yang signifikan terhadap pengurangan tingkat kemiskinan, Pendidikan memiliki pengaruh negatif namun berpengaruh yang signifikan terhadap pengurangan tingkat kemiskinan, sementara upah minimum memiliki pengaruh positif dan signifikan terhadap pengurangan tingkat kemiskinan yang ada di Indonesia.
Pengaruh Pendapatan Asli Daerah dan Belanja Pemerintah Terhadap Pertumbuhan Ekonomi (Studi Kasus di Provinsi Jawa Timur Tahun 2017-2021) Friera, Ambrosya; Silaban, Elisabeth; Sugara, Wira Hadi; Nugrahadi, Eko Wahyu; Rinaldi, Muammar
Journal of Management Accounting, Tax and Production Vol 2, No 1 (2024): Maret 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i1.1486

Abstract

Pertumbuhan ekonomi merupakan aspek yang menarik untuk dikaji karena merupakan salah satu parameter yang mengukur keberhasilan pembangunan suatu negara. Dengan mengkaji pertumbuhan ekonomi, pendapatan, dan belanja pemerintah di suatu wilayah, kita dapat memperbaiki kondisi perekonomian dan mengembangkan kebijakan yang lebih efektif di wilayah tersebut. Tujuan dari penelitian ini adalah untuk mengevaluasi dampak pendapatan primer daerah dan belanja pemerintah terhadap pertumbuhan ekonomi di provinsi Jawa Timur selama tahun 2017-2021. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Hasil penelitian ini memberikan harapan bahwa pemerintah dapat meningkatkan pengelolaan potensi pendapatan primer daerah dan mengalokasikan belanja publik secara lebih akurat melalui kebijakan desentralisasi. Selain itu, perhatian khusus juga harus diberikan pada sektor perekonomian setiap kabupaten dan kota untuk menciptakan pertumbuhan ekonomi yang berkeadilan.
Peranan Penerimaan Negara Bukan Pajak Dalam Pendapatan dan Belanja Negara Pulungan, Fikri Ardiansyah; Yoshua, Bernando Aldo; Harahap, Intan; Nugrahadi, Eko Wahyu; Rinaldi, Muammar
Journal of Management Accounting, Tax and Production Vol 2, No 1 (2024): Maret 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i1.1599

Abstract

Pendapatan pemerintah selain pajak merupakan salah satu sumber penerimaan negara. Untuk mencapai tujuan negara yang dituangkan dalam UUD 1945, pemerintah menyelenggarakan urusan pemerintahan dan pembangunan negara. Penerimaan Negara Bukan Pajak (PNBP) merupakan salah satu penyumbang pendapatan nasional yang sangat penting. Selain penerimaan negara lainnya, PNBP juga menjadi penopang keuangan negara.. Sayangnya, informasi mengenai PNBP masih sebatas pencatatan hasil dan informasi pendukung untuk mencapai tujuan tersebut. Situasi ini membuatĀ  PNBP sulit dipahami di kalangan masyarakat. Dengan begitu luasnya cakupan Penerimaan Negara Bukan Pajak, yang banyak disorot hanya sebatas skor dan proses terjadinya gol saja. Secara keseluruhan, pendapatan negara bukan pajak memiliki peran yang penting dalam mendukung keuangan negara dan pertumbuhan ekonomi. Dengan pengelolaan yang baik dan penggunaan yang tepat, pendapatan ini dapat memberikan manfaat jangka panjang bagi pemerintah dan masyarakat secara keseluruhan.
The Influence of Motivation and Tax Knowledge on Students' Career Interests in Taxation Debi Masri; Muammar Rinaldi; Anton Eka Saputra
Outline Journal of Education Vol. 3 No. 1: February 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/oje.v3i1.189

Abstract

This researchs aims to know The Effect of Motivation and Tax Knowledge on Career Interest in Taxation (Case study on Eka Prasetya Student Accounting Study Program) patially and simultaneously. The type of data used in this research is quantitative data. The data source used in this research are primary data. The population in this study was STIE Eka Prasetya Accounting Students Class of 2018-2021 is 226 respondents. The number of samples obtained is 69 respondents by using Slovin formula . The data were analyzed using multiple linear regression analysis method. T test show that motivation has no effect and is not significant on career interest in the taxation while Tax Knowledge has a significant and significant effect on career interest in the Taxation. F test show that Tax Motivation and Knowledge have a significant and significant effect on Career Interest in the Taxation. The results of the coefficient of determination test show that Career Interest in Taxation can be explained by Motivation and Tax Knowledge while the remaining is explained by other variables such as Perception, Professional Ethics, Career Perception, Gender, Self-Efficacy, and Labor Market Considerations.
Pengaruh Pengetahuan Wajib Pajak, Sanksi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kemauan Membayar Pajak pada Wajib Pajak Orang Pribadi (Studi Kasus pada Mahasiswa STIE Eka Prasetya Medan) Tri Wulandari; Muammar Rinaldi; Yuwanti Anlikie
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.339 KB) | DOI: 10.61730/ojma.v1i2.38

Abstract

This research aims to know the effect of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Willingness to Pay Taxes partially and simultaneously on Individual Taxpayers (Case Study on STIE Eka Prasetya Medan Student). The population used in this research were students of class 17, class 18, and class 19 STIE Eka Prasetya Medan, totaling 845 people. Samples were taken as many as 90 respondents using the Slovin formula. The results of partial hypothesis testing show that Taxpayer Knowledge has a significant effect on Willingness to Pay Taxes. The results of partial hypothesis testing show that Tax Sanctions have no effect and are not significant on Willingness to Pay Taxes. The results of partial hypothesis testing show that Taxpayer Awareness has a significant effect on Willingness to Pay Taxes. The results of simultaneous hypothesis testing show that Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness have a significant effect on Willingness to Pay Taxes. The results of the coefficient of determination shows that 49,1% Willingness to Pay Taxes can be explained by Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness, while the remaining 50,9% is explained by other variables such as Taxpayer Environment, Quality Services, and Perceptions of the Effectiveness of the Taxation System.
Analysis of Profit Management in Agricultural Companies in the Plantation Sub Sector Listed on the Indonesia Stock Exchange, Through PPH Rates and Tax Planning Putri Wahyuni; Muammar Rinaldi
Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i1.130

Abstract

This study aims to determine whether the corporate income tax rate and tax planning have a significant effect on earnings management in agricultural companies in the plantation sub-sector listed on the Indonesia Stock Exchange. The population in this study are plantation sub-sector companies listed on the Indonesia Stock Exchange as many as 19 companies. The research sample was 6 companies with purposive sampling technique. The results showed that corporate income tax rates had no significant effect on earnings management in plantation sub-sector companies listed on the Indonesia Stock Exchange, while tax planning had a significant effect on earnings management in plantation sub-sector companies listed on the Indonesia stock exchange. The results of the F test show that the variables of Corporate Income Tax Rate and Tax Planning have a significant effect on Earning Management in plantation sub-sector companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test indicate that the Earnings Management variable can be explained by the Corporate Income Tax Tariff and Tax Planning variables, while the remaining Earnings Management variables can be explained by other variables not examined in this study such as Leverage and Financial Performance.
The Analysis of The Influence of Digital Marketing and Product Diversity on The Success of E-Commerce Business Lazuardi, Dedy; Rinaldi, Muammar; Shinta, Shinta
Outline Journal of Management and Accounting Vol. 2 No. 2 (2023): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i2.132

Abstract

This research examines the factors influencing the success of e-commerce, focusing on Digital Marketing and Product Diversity as independent variables. The study takes place at RADATIME, an e-commerce store in Medan that specializes in selling watches. Digital Marketing and Product Diversity were chosen due to their significant impact on Business Success, which is measured through indicators such as Competitiveness, Business Competence, and Business Ethics. A quantitative method was employed, involving the distribution of questionnaires to 96 RADATIME customers randomly selected from a total of 2,371 customers in 2022 (with a 10% margin of error). The analysis reveals that Business Success = 2.250 + 0.506 Digital Marketing + 0.587 Product Diversity + e, indicating a positive and significant influence from both variables. The t-test results for Digital Marketing (t-value = 6.433, significance level = 0.000) and Product Diversity (t-value = 5.003, significance level = 0.000) support this finding. Additionally, the F-test indicates a significant simultaneous effect of both variables (F-value = 126.747, significance level = 0.000). The coefficient of determination (R2 = 0.732 or 73.2%) demonstrates that 73.2% of Business Success can be explained by Digital Marketing and Product Diversity, while the remaining 26.8% is attributed to unexplored variables. Future research should consider incorporating or replacing independent variables with greater influence.
Co-Authors Achmad Adek apriyandi Agustiana, Intan Rizki 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 Avis Ayu Alfiani Zega 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 Desma Erica Maryati Manik Dianita, Ami Diki Purnomo Dionisius Sihombing Edwin Sugesti Nasution Effendi, Ihsan Eko Wahyu Nugrahadi Eko Wahyu Nugrahadi Elisabeth Nainggolan Elisabeth Silaban Essi Laura Amanda Fadila Nisa Fadly, Nizamil Fahmi Ashari S. Sihaloho Fazira, Laila Era Febriana Verawaty Siagian Felix Felix Fildzah Darayani Mujasmara Fitri Yani Panggabean Friera, Ambrosya Gaby P.F Tampubolon Ginting, Era Mustika Haddad Alwi Haifa Azalia Pinem Halomoan Hutajulu HANDAYANI, TINA MUHARDIKA Harahap, Intan Hasibuan, Muhammad Rifqi Farhan Hasugian, Lola Alvita Hermansyah Hermansyah Hidayat, Agus Rahmad Hidayati, Sabilah Hilma Harmen Hutagalung, Joshua Ihdina Gustina Imamul Khaira Indra Maipita Indra Maipita Indra Mawanta Ginting Indriani, Selvi Intan Harahap Irma Herliza Rizki Irvan Rolyesh Situmorang Kartika, Anggi Khafi Puddin, Khafi Lazuardi, Dedy 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 Mirnawati Mirnawati Monica Monica Muhammad Aldo Muhammad Bukhori Dalimunthe Muhammad Nazly 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 Nico Nico Noni Rozaini Nova Khairunisa Putri Nugrahadi, Eko Nur Azizah, Esyha Pane, Idrus Hamonangan Panggabean, Rebecka Tri Talita Panjaitan, Rona A. P. Parno Sumanro Mahulae Pratama, Muhammad Farid Pulungan, Fikri Ardiansyah puspitasari, angelin PUTRI WAHYUNI Putri Wahyuni Putri Wahyuni Putri, Anggi Emalia Ramadhani, Nabila Rizki Rangga Restu Prayogo, Rangga Restu Ras Muis, Muhammad 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 Safitri, Laila Safitri, Maulinda Safitri, Putri Najwa Saputra, Firman Selen Anggereyani Sesilia Ariska Shinta Feronica Shinta Shinta Siburian, Rowinna Sihotang, Irene Chechilia Silaban, Elisabeth Sinaga, Anisa Fitria Sinurat, Evelyn Sitanggang, Enzelina Sitepu, Jupianus Sitio, Fridayani M. Situmorang, Frenky Sri Rejeki Sri Rezeki Sri Rezeki Sri Rezeki 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 Verasuna Manik, Dwi Widuta, Lara Yonson Pane Yoshua, Bernando Aldo Yudho Wibowo Yuwanti Anlikie