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DAMPAK SISTEM PENGENDALIAN MANAJEMEN DAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN PADA PERUMDA TIRTANADI SUMATERA UTARA Parlindungan
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 2 No. 1 (2026): Mei - Oktober 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

This study aims to analyze the impact of Management Control System and Green Accounting on company performance at Perumda Tirtanadi Sumatera Utara. Using a quantitative approach, 100 respondents were selected through probability sampling and data were analyzed using SmartPLS-based path analysis. Results show that the Management Control System positively and significantly affects company performance (path coefficient 0.385; T-statistic 11.005; p-value 0.000), while Green Accounting has a stronger positive effect (path coefficient 0.578; T-statistic 18.832; p-value 0.001). The R² value of 0.902 indicates that both variables explain 90.2% of the variation in company performance. Green Accounting is the most dominant variable in this study.
Strategi Pemasaran Menggunakan Pendekatan Hybrid Marketing untuk Meraih Pelanggan Lebih Banyak Dody Salden Chandra; Parlindungan; Nurhamidah Pulungan; Muhammad Basri; Amirul Syah; Edisah Putra Nainggolan
Medani : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v5i1.2041

Abstract

Pemasaran produk adalah darah bagi perekonomian keluarga dan masyarakat desa setempat. Di masyarakat yang kita jumpai pada lokasi pengabdian masyarakat kali ini adalah sebagian petani, dan beberapa pedagang kecil, pegawai kantor desa, dan beberapa persen yang bekerja ke kota sebagai pegawai swasta dan mahasiswa. Desa yang subur memiliki hamparan sawa dan juga kebun sawit yang terawat dengan baik, serta dengan adanya beberapa warga yang berwirausaha. Untuk tema pemasaran hybrid kami fokuskan pada masyarakat yang berwirausaha. Dimana selama ini mereka banyak berdagang secara langsung tanpa menggunakan media digital. Dimana Hybrid Marketing merupakan penerapan ilmu pemasaran plus penerapan penjualan melalui perangkat atau media digital dengan memanfaatkan seperti ponsel/smartphone/gadget yang dimiliki oleh masyarakat pedagang/wirausaha untuk memaksimalkan penjualan barang/produk yang mereka tawarkan kepada calon pembeli. Metode yang diterapkan pada Pengabdian Kepada Masyarakat ini adalah dengan wawancara, dialog dan pemaparan materi oleh kita sebagai pelaksana kegiatan Permasalahan yang ada di masyrakat pedagang di desa Melati 2 adalah bisnis mereka yang diibaratkan hidup segan mati tak mau. Maka daripada itu kami menjelaskan bagaimana dengan penerapan Hybrid Marketing ini dapat memacu penjualan yang akan meningkatkan taraf hidupnya. Semoga setelah pelaksanaan Pengabdian Kepada Masyarakat ini dapat memberikan manfaat berupa kesejahteraan yang meningkat di Desa Melati 2 Kabupaten Serdang Bedagai.   Product marketing is the lifeblood of the local family and village economy. The community we encountered at this community service location included farmers, small traders, village office employees, and a small percentage who work in the city as private sector employees and students. The fertile village boasts expanses of well-maintained rice fields and palm oil plantations, and several residents are entrepreneurs. For the hybrid marketing theme, we focused on the entrepreneurial community. Most of them trade directly without using digital media. Hybrid marketing is the application of marketing knowledge plus sales through digital devices or media, utilizing mobile phones, smartphones, or gadgets owned by traders/entrepreneurs to maximize sales of the goods/products they offer to potential buyers. The methods used in this community service included interviews, dialogue, and presentations by us as the activity implementers. The problem faced by traders in Melati 2 village is that their businesses are living hand-to-mouth. Therefore, we explain how implementing hybrid marketing can boost sales and improve their standard of living. Hopefully, after the implementation of this Community Service, it can provide benefits in the form of increased welfare in Melati 2 Village, Serdang Bedagai Regency.
PENGARUH PRAKTIK TRANSFER PRICING PERUSAHAAN MULTINASIONAL TERHADAP PENERIMAAN PAJAK DI NEGARA BERKEMBANG : STUDI KASUS DI INDONESIA Parlindungan
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

Transfer pricing practices conducted by multinational companies pose major challenges for developing countries, including Indonesia, in optimizing tax revenues. This article aims to analyze the impact of transfer pricing practices on tax revenues in Indonesia by reviewing regulations, implementation, and case studies in strategic sectors. This research uses a qualitative approach through literature review and secondary data analysis from official DJP reports, OECD, and academic publications. The results show that transfer pricing practices potentially reduce Indonesia's tax base by shifting profits to low-tax jurisdictions. Although the government has implemented transfer pricing documentation policies and Advance Pricing Agreements (APA), challenges remain in supervision, transparency, and human resource capacity. In conclusion, transfer pricing significantly affects tax revenues in Indonesia and requires stronger regulation and more effective international cooperation.