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All Journal International Journal of Health, Economics, and Social Sciences (IJHESS) ULINA: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Monang Tarigan
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Implementasi Program Kampus Merdeka Dalam Kegiatan MSIB7 Studi Independen Pada Yayasan Decoding Indonesia Sembiring, Lismardiana; Duma Lasmaria Siagian; Monang Tarigan; Dede Prabowo Wiguna; Jenheri Rejeki Tarigan
ULINA: Jurnal Pengabdian kepada Masyarakat Vol 3 No 1 (2025): Januari
Publisher : Universitas Mandiri Bina Prestasi (UMBP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58918/ulina.v3i1.282

Abstract

MBKM (Merdeka Belajar – Kampus Merdeka) is a program provided by the Ministry of Education, Research, and Technology (Kemenristek) to improve the quality of education in Indonesia. One of the most popular MBKM programs is the MSIB Program (Certified Independent Study and Internship Program). Internship based on MBKM (Merdeka Belajar Kampus Merdeka) is an internship/work practice program that can be taken by students who have completed at least semester 5 of their studies. This program is a form of university collaboration with industry to provide independent learning. The purpose of MBKM is to hone hard skills and soft skills to suit the needs of the times and be ready to welcome the world of work. MSIB (Certified Independent Study and Internship), this program allows students to do internships at companies or take learning to increase their knowledge in the world of work. Independent Study Program is a non-degree learning program organized by organizations or industries that provide knowledge and skills with a high level of relevance in the world of work and business in the form of short courses, bootcamps, massive open online courses (MOOCs), and others, which are continued with collaborative activities with fellow participants or partner organization personnel in a project or case study. The following are the characteristics of Independent Study certified by Kampus Merdeka. For MSIB7 as a partner of MBKM Yayasan Decoding Indonesia, the MBKM team is entrusted as a means of certified learning assisted by DPP (Program Supervisor) whose participants are all lecturers throughout Indonesia who have been declared to have passed as DPP by Kampus Merdeka.
The Influence of Brand Image on Customer Buying Behavior at PT. Duta Maha Jaya Medan Monang Tarigan; Sri Aprianti tarigan; Edward Harnjo; Javerson Simamora; Eddy Gunawan
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 2: April 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i2.8125

Abstract

Increased global competition, many organizations facing formidable challenges are increasingly using brand image as an important strategic management tool. Brand image allows producers to differentiate and position of products from that of competitors and assists consumers in the selection of an appropriate product. Brand image also included the customer responses to the brand name, sign or impression, and also represented the symbol of the product quality. A strong positive brand image is highly essential for corporations to compete effectively in today hyper competitive business environment. It enables corporations to gain competitive advantage by influencing consumer behavior and brand equity. PT. Maha Duta Jaya - Medan, which is engaged in sales of Yamaha motorcycles, must create a good brand image to face the market competition today. This to get greater sales revenue and having customer positive perception on company’s products. As motorcycle has become a fashion trend among young people in Indonesia and market begin to offer various kinds and types of motorcycles made the competition gets tougher. To face this competition problem, company need to build brand image for company’s product and company should to observe the customer buying behavior. Because customer buying behavior also changes with follow the offer which were given to. The research design used in this study is correlation research. The correlation research was designed by gathering necessary information as interviews and observations. Interviewing and observing company’s customers will allow for the most up to date, valid information possible. The method of research in here is descriptive method. The relationship between brand image and customer buying behavior at PT. Duta Mahajaya – Medan. According to analysis of correlation coefficient Product moment r= 0,79 Which means there is a Strong Positive Relationship between variable X and variable Y. It’s mean, brand image really influence to customer buying behavior. The results of this study indicate that there is a considerable influence of brand image on customer buying behavior. This can be seen from the relationship between the dimensions of brand image on customer purchase behavior, especially towards the model behavior.
Analysis of the Influence of Good Corporate Governance on Earnings Quality in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Monang Tarigan; Harlen Silalahi; Berlin Barus; Dumariani Silalahi
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8904

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms on the earnings quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Using a quantitative approach and multiple linear regression analysis, this research examines the impact of managerial ownership, institutional ownership, board independence, audit committee, and board size on earnings quality measured by the Modified Jones Model. The sample consists of 60 manufacturing firms selected through purposive sampling based on their disclosure completeness and audited financial reports. The results show that managerial and institutional ownership have a positive and significant effect on earnings quality, indicating that both internal and external ownership structures enhance monitoring and reduce earnings manipulation. Board independence and audit committee activity also contribute positively to earnings reliability, confirming their essential role in strengthening oversight and internal control systems. Furthermore, the simultaneous F-test demonstrates that all GCG mechanisms collectively influence earnings quality, emphasizing the importance of integrated governance in improving financial transparency and credibility. This study concludes that the implementation of GCG principles enhances the trust of investors and stakeholders while promoting sustainable financial reporting practices in Indonesia’s manufacturing sector.
Pelatihan Penyusunan Laporan Keuangan Sederhana Bagi untuk Meningkatkan Transparansi Usaha di Desa Karya Jadi Kec. Batang Serangan Kab. Langkat Prov. Sumatera Utara: Pengabdian Berlin Barus; Dumariani Silalahi; Monang Tarigan; Harlen Silalahi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3383

Abstract

This community service activity aims to improve the skills of micro-entrepreneurs in Karya Jadi Village, Batang Serangan District, Langkat Regency, North Sumatra Province, in preparing simple financial reports as an effort to strengthen business transparency. The implementation method uses an interactive lecture approach and Focus Group Discussion (FGD), which allows participants to understand basic accounting theory while practicing it directly. A total of 25 participants participated in this activity consisting of culinary, trade, and small service entrepreneurs. The results of the pre-test and post-test showed an average increase in understanding of 69.4%, especially in the ability to record transactions and prepare simple profit and loss and cash flow statements. The program also involved collaboration between academics, village governments, and local communities, creating synergy that strengthened the program's effectiveness and sustainability. Results demonstrated that the combination of lectures and focus group discussions (FGDs) was effective in improving financial literacy, building a culture of transparency, and strengthening accountable business governance at the village level. This program is expected to be replicated in other areas with similar characteristics to support sustainable rural economic development.
Co-Authors Berlin Barus Dede Prabowo Wiguna Duma Lasmaria Siagian Dumariani Silalahi Eddy Gunawan Edward Harnjo Harlen Silalahi Javerson Simamora Jenheri Rejeki tarigan Sembiring, Lismardiana Sri Aprianti Tarigan