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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL ILMIAH KOHESI Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi International Journal of Economics, Management and Accounting Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat
SABARITA TARIGAN
Politeknik Negeri Medan
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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ANALISIS KINERJA KARYAWAN DAN FAKTOR YANG MEMPENGARUHI KINERJANYA PADA BANK “ABC” MEDAN SUDARSONO SUDARSONO; ADHI SURYA HARAHAP; SABARITA TARIGAN; DARWIN SH DAMANIK
JURNAL ILMIAH KOHESI Vol 7 No 1 (2023): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

Bank “ABC” provides equal opportunity to all employees to improve performance and career development of employees. Realization card products during the period 2018 to 2021 per cluster in Medan is not achieved consistently, it is certainly not in accordance with the company's expectations. This is certainly not expected the company. Results of previous studies show that the performance of the employees affected by organizational commitment, compensation, motivation, and competence. The purpose of this study was to determine the effect of each of these factors on the performance of employees. Type of research is correlational research and sampling techniques based on simple random sampling with a sample size of 60 respondents. Analysis of the data used is multiple regression analysis. The results showed that the performance of employees of Bank ABC at 63,4% influenced by the four independent variables namely compensation, competencies, motivation and organizational commitment.
Kemampuan Pengelolaan Keuangan Mahasiswa Akuntansi Politeknik Negeri Medan Sabarita Tarigan; Raina Rosanti; Jasa Ginting
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1228

Abstract

This article discusses the ability of Accounting students of Medan State Polytechnic in managing personal finances which include five main aspects: spending money according to needs, paying obligations on time, planning finances for the future, saving, and setting aside money for personal and family needs. Most students show good ability in financial management, although some still face challenges, such as difficulty saving and managing expenses. This study uses a survey method with a quantitative approach. The results of the study show that the majority of students are in the good to very good category in financial management. This finding reveals that although some students have large pocket money, their financial management behavior is not yet completely ideal, so it requires more awareness in acting financially. The influence of family, environment, and education plays an important role in shaping students' financial habits, where parents are the main factors.
Transfer Pricing and Tax Planning Analysis of the Effectiveness of the Gross-Up Method and Its Implications for Equity of Income Distribution Cahyoginarti Cahyoginarti; Rehulina Bangun; Benhur Pakpahan; Sabarita Tarigan
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.621

Abstract

Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent alternative strategy that enhances employee welfare through company-covered tax incentives. This study analyzes the effectiveness of the Gross-Up method in managing tax obligations and its impact on economic fairness compared to transfer pricing practices. Using a qualitative approach based on case studies of companies in Indonesia, the study finds that implementing the Gross-Up method can improve tax compliance and employee loyalty, whereas uncontrolled transfer pricing poses a risk of reducing government tax revenues. Therefore, stricter and more transparent tax regulations are needed to mitigate the misuse of transfer pricing and encourage the adoption of fairer tax planning strategies.
PENGARUH HARGA, CITRA MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN MINUMAN BOBA QUIQUINIAN DI KAWASAN MEDAN JOHOR Sudarsono, Sudarsono; Napitupulu, Tosanov T.P.; Silaen, Jonni Haonangan; Pakpahan, Benhur; Tarigan, Sabarita
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.35822

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh harga, citra merek, kualitas produk terhadap keputusan pembelian produk Boba Quiquinian Drink di wilayah Medan Johor dan dapat memperkaya model penelitian yang menganalisis keputusan pembelian suatu produk, khususnya mengenai faktor-faktor yang mempengaruhi pengaruh harga, citra merek dan kualitas produk terhadap keputusan pembelian produk Boba Quiquinian Drink varian Bubble Tea. Hasil penelitian ini dapat bermanfaat dan dapat dijadikan bahan pertimbangan bagi para pengusaha untuk mengutamakan faktor-faktor dalam usaha jasa minuman agar dapat berkembang dengan baik. Penelitian ini menggunakan metode kuantitatif untuk melanjutkan penelitian sebelumnya. Sampel yang diambil adalah konsumen Boba Quiquinian Drink yang membeli bubble tea di outlet wilayah Medan Johor. Dengan menggunakan metode sampel yaitu purposive sampling. Analisis data yang digunakan meliputi regresi linier berganda, uji F, uji t, koefisien determinasi dan koefisien korelasi.
Implementasi Digital Marketing dalam Meningkatkan Daya Saing UMKM Keripik Permata di Kisaran Timur Jonni Hamonangan Silaen; Benhur Pakpahan; Rehulina Bangun; Supaino Supaino; Sabarita Tarigan
Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat Vol. 3 No. 4 (2025): Oktober: Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/inber.v3i4.1149

Abstract

A digital marketing mentoring program is an effective strategy for increasing the competitiveness of micro, small, and medium enterprises (MSMEs) in the digital economy era. The objective of this community service activity is to strengthen the marketing of the Permata Chips MSME through the utilization of social media, creative content production, and optimization of consistently scheduled online promotions. The methods used in implementing this program include training, direct mentoring, and content implementation to support online promotional activities. Results show a significant increase in promotional reach, more active customer interaction, improved brand perception, and increased transactions and repeat purchases. The implementation of digital marketing also provides benefits in the form of broader market expansion across regions and efficiency in the product offering process. This program is expected to become a model of capacity-based mentoring that can be replicated by other MSMEs, with implications for strengthening marketing accountability and the future sustainability of MSME businesses.
Co-Authors ADHI SURYA HARAHAP Benhur Pakpahan Cahyoginarti Cahyoginarti DARWIN SH DAMANIK Jasa Ginting Jonni Hamonangan Silaen Napitupulu, Tosanov T.P. Pakpahan, Benhur Raina Rosanti Rehulina Bangun Silaen, Jonni Haonangan Sudarsono SUDARSONO SUDARSONO Supaino Supaino