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All Journal KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL MUTIARA AKUNTANSI Pelita Masyarakat Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal Of Human And Education (JAHE) Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Islamic Business Management
Mohd. Idris Dalimunthe
Universitas Madan Area
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THE INTERNAL FAKTORS EFFECT ON QUALITY OF HOUSEHOLD INVESTORS' FINANCIAL DECISIONS Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2946

Abstract

The study targets to research the effect of tension, autonomy, impulsivity, financial attitudes on monetary choice making with monetary capability as mediation and virtual financial literacy as moderation, an analysis study of family traders in North Sumatra. This research is quantitative studies, causality. The records analysis method uses partial least rectangular statistical analysis. The consequences found that monetary tension and attitudes have a high-quality impact on economic functionality and financial decision making. economic autonomy and impulsivity have no effect on monetary functionality and monetary choice making. financial functionality has a superb impact on monetary choice making. virtual economic literacy has a nice impact on economic capability. financial functionality mediates the influence ofmonetary anxiety and attitude on financial decision making. monetary functionality does now not mediate the impact of financial independence and spontaneity on economic planning. virtual financial literacy moderates the influence of monetary anxiety, monetary autonomy, impulsivity, economic attitudes on monetary capability. The implication of the research consequences is a advice to the Indonesia stock exchange North Sumatra location to be a solution to literate the public regarding digital finance, especially housewives who are busy taking care of the family.
Kemandirian Ekonomi Masjid Melalui Pendanaan Dan Pengembangan Jamaah Dalimunthe, Mohd. Idris; Silalahi, Alistraja Dison; Harmain, Hendra; Nurlaila, Nurlaila; Ramzijah, Ramzijah; Tanjung, Denny Akbar
Journal Of Human And Education (JAHE) Vol. 3 No. 4 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i4.484

Abstract

Pentingnya kemandirian ekonomi, kemandirian pembiayaan yang terkait dengan fungsi lain dari masjid; fungsi sosial kemasyarakatan, pendidikan dan ekonomi., maka kami tim dosen melaksanakan pengabdian masyarakat di Forum Silaturahmi (Fosil) Badan Kemakmuran Masjid (BKM) Kecamatan Medan Tembung, beralamat di jalan Bayangkara No. 411 Kelurahan Indra Kasih Medan tembung, tepatnya berada di Masjid Al Imam Indra kasih Medan. Pelaksnaannya dengan sosialisasi menggunakan metode ceramah dan Focus Grup Diskusi (FGD) Pada metode ini ketua tim pengabdian masyarakat menyampaikan dan mepersentasikan materi terkait judul pengabdian masyarakat yang disampaikan sedangkan anggota membagikan materi dan absensi peserta kemudian dilakukan metode diskusi dan tanya jawab. Pelaksanaan pengabdian memberikan kebermanfaatan bagi masjid dan masyarakat terutama pembekalan keilmuan dalam hal pembiayaan, sumber daya modal. Memperkenalkan crowdfunding yang merupakan strategi alternative yang dapat digunakan dalam penggalangan dana yang lebih praktis dan efisien
Kemandirian Ekonomi Masjid Melalui Pendanaan Dan Pengembangan Jamaah Dalimunthe, Mohd. Idris; Silalahi, Alistraja Dison; Harmain, Hendra; Nurlaila, Nurlaila; Ramzijah, Ramzijah; Tanjung, Denny Akbar
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.574

Abstract

Pentingnya kemandirian ekonomi, kemandirian pembiayaan yang terkait dengan fungsi lain dari masjid; fungsi sosial kemasyarakatan, pendidikan dan ekonomi., maka kami tim dosen melaksanakan pengabdian masyarakat di Forum Silaturahmi (Fosil) Badan Kemakmuran Masjid (BKM) Kecamatan Medan Tembung, beralamat di jalan Bayangkara No. 411 Kelurahan Indra Kasih Medan tembung, tepatnya berada di Masjid Al Imam Indra kasih Medan. Pelaksnaannya dengan sosialisasi menggunakan metode ceramah dan Focus Grup Diskusi (FGD) Pada metode ini ketua tim pengabdian masyarakat menyampaikan dan mepersentasikan materi terkait judul pengabdian masyarakat yang disampaikan sedangkan anggota membagikan materi dan absensi peserta kemudian dilakukan metode diskusi dan tanya jawab. Pelaksanaan pengabdian memberikan kebermanfaatan bagi masjid dan masyarakat terutama pembekalan keilmuan dalam hal pembiayaan, sumber daya modal. Memperkenalkan crowdfunding yang merupakan strategi alternative yang dapat digunakan dalam penggalangan dana yang lebih praktis dan efisien
GENDER-BASED TAX COMPLIANCE IN THE DIGITAL ECOSYSTEM Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe; M. Bayu Trianto; Narong Hassanee
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): March
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to find and analyze the influence of service quality and attitudes experienced by MSME taxpayers on tax compliance decision-making behavior, with intention as a mediator and tax literacy as a moderating variable. This study provides a detailed analysis of the problem studied and validation of the analysis of decision-making to comply with tax obligations, based on a survey of 216 MSMEs in North Sumatra. This study is a quantitative study with a causal nature. The data analysis technique uses statistical analysis based on partial least squares (PLS). The results of the study found that service quality, attitude, and financial literacy influence taxpayer intention and compliance; Intention influences tax compliance; Intention mediates the relationship between service quality, taxpayer attitude, and tax literacy on tax compliance; Tax literacy is unable to moderate the relationship between service quality, taxpayer attitude, and taxpayer intention.
RESPONSE AND STRATEGY FOR HANDLING FLASH FLOODS AND LANDSLIDES IN BENER MERIAH AND TAKENGON: A CASE STUDY OF AID FROM THE IAEB Muammar Khaddafi; Chalirafi; Hendra Harmain; Mohd Idris Dalimunthe; Alistraja Dison Silalahi
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.19464821

Abstract

This study aims to understand the responses, strategies, constraints, and roles of communities in managing flash floods and landslides in Bener Meriah and Takengon Regencies. Using a qualitative approach with a case study design, data were collected through in-depth interviews, participant observation, and secondary documents. Analysis was conducted thematically to identify patterns, themes, and meanings of disaster management practices in the field. The results show that this disaster caused multidimensional impacts, including loss of life, mass displacement, and damage to critical infrastructure. The IAEB and related institutions implemented a priority needs-based strategy, cross-institutional collaboration, utilization of GIS technology, and social and infrastructure rehabilitation. The main constraints included limited access, resources, coordination, and the psychosocial conditions of the affected communities. Synergy between the IAEB and local communities through community-based emergency response groups proved effective in accelerating recovery and reducing disaster risk. This study emphasizes the importance of an integrated, participatory, and needs-based approach in increasing regional resilience to disasters.
Co-Authors Alistraja Dison Silalahi Chalirafi, Chalirafi Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Dison Silalahi, Alistraja Elazhari, Elazhari Hayati, Winta Hendra Harmain Hendra Harmain Karim, Ahmad Khairuddin Tampubolon Khomaini, Khomaini M. Bayu Trianto M. Yogi Riyantama Isjoni Merry Tenia Muammar Khaddafi Narong Hassanee Nasution, Fachira Chairuna Nasution, M.Dandy Resafahlevi Nindya Putri Nurohim, Muhammad Pasaribu, Aria Masdiana Pratama, Khalik Ramzijah, Ramzijah Riska Ananda Putri Rukmini Silalahi, Alistraja Dison Sri Wardany Tampubolon, Lasma Ria Tanjung, Denny Akbar Ummi Kalsum Nasution Vivi Nadila Yusmalinda Zsazsa, Cut Sah Kha Mei