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Contact Name
GENESIS SEMBIRING DEPARI
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genesissembiring@gmail.com
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+6285359562521
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admin@formosapublisher.org
Editorial Address
Jl. Ir Juanda No 56b, Medan
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INDONESIA
Jurnal Multidisiplin Madani (MUDIMA)
ISSN : -     EISSN : 28085639     DOI : https://doi.org/10.55927/mudima.v2i4
Journal Description Jurnal Multidisiplin Madani (MUDIMA) adalah adalah jurnal multidisiplin yang diterbitkan oleh Formosa Publisher. Jurnal Multidisiplin Madani (MUDIMA) terbit setiap bulan (monthly). Jurnal Multidisiplin Madani (MUDIMA)merupakan jurnal peer review, open access, dan ilmiah yang menerbitkan makalah penelitian, makalah review, laporan kasus, studi kasus, resensi buku, tesis, karya disertasi, dll. Focus and Scope: Jurnal ini didedikasikan untuk menggali dan menyebarluaskan hasil dari berbagai pemikiran kreatif dan inovatif yang berdasarkan pada proses penelitian dan pemikiran yang ilmiah. Jurnal ini berfokus pada: Humaniora: Seni, Sejarah, Bahasa, Sastra, Musik, Filsafat, Agama, Teater, dll. Ilmu Sosial: Geografi, Sosiologi, Pendidikan, Ilmu Politik, Hukum, Kebijakan, Tinjauan Sosial, Seni, Sejarah, Filsafat, Antropologi Manajemen: Perdagangan, Ekonomi, Keuangan, Akuntansi, Tata Kelola Perusahaan, Manajemen Sumber Daya Manusia, Manajemen Pemasaran, Pelatihan dan Pengembangan Manajemen Mutu Teknik: Teknologi Informasi, Aplikasi Komputer, Teknik Sipil, Teknik Mesin, Teknik Kimia, Teknik Elektro, Fisika Ilmu Kedokteran: Kedokteran, Kesehatan, Keperawatan, Penelitian Klinis, Farmasi, Farmasi, Farmakognosi, Farmakologi, Fitokimia Biologi: Botani, Biosains, Mikrobiologi, Bioteknologi, Biologi Klinis, Biologi Molekuler, Biokimia, Pertanian, Kimia, Lingkungan dan Ekologi, Ilmu Pangan, Nutrisi, Ilmu Tumbuhan, Entomologi, Zoologi, Perikanan Pendidikan Jasmani: Olahraga, Yoga, Fisioterapi, Fisiologi, Latihan, Kesehatan
Arjuna Subject : Umum - Umum
Articles 821 Documents
Analisis Penetapan Harga Jual dengan Menggunakan Metode Cost Plus Pricing pada Cv. Wana Bhakti Ok A Maulana Ibrahim; Alistraja Dison Silalahi
Jurnal Multidisiplin Madani Vol. 2 No. 2 (2022): February 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

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Abstract

The purpose of this study was to determine the selling price of the product based on the Cost Plus Pricing method. This research was conducted on CV. Wana Bhakti which is located on Jln. Kualanamu airport artery, market 5, GG. Education, Telga Sari village, Kec. Tanjung Morawa, Kab. Deli Serdang, North Sumatra Province. This study uses qualitative research methods to analyze data that aims to determine the results of the analysis of selling price determination using the cost plus pricing method on CV. Wana Bhakti. The subject of this research is CV. Wana Bhakti and the object of this research are the record of the production costs of durian and mango seeds in 2020 and the report on the cost of production of durian and mango seeds by company. CV. Wana Bhakti determines the selling price based on the company's calculations and adjusts the average market price without knowing whether the selling price has been set correctly or not to generate maximum profit. The results of this study indicate that there is a difference in the selling price determined by the company using the cost plus pricing method, namely the durian seeds Rp. 530 and sweet fragrant mango seeds Rp. 800 more expensive than the company's selling price. So that it can be taken into consideration by companies in setting prices.
Pengaruh Insentif Pajak, Sanksi Pajak dan E-Filing Terhadap Tingkat Kepatuhan Wajib Pajak Selama Covid-19 di Kantor Pelayanan Pratama Medan Petisah Ridwan Syahputra Siregar; Rizqy Fadhlina Putri Putri
Jurnal Multidisiplin Madani Vol. 2 No. 2 (2022): February 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

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Abstract

This study aims to determine the effect of tax incentives, tax sanctions, and e-filing on taxpayer compliance. The research population is all taxpayers of KPP Pratama Medan Petisah, using purposive sampling method with a sample of 95 taxpayers. The data analysis method used multiple linear regression analysis with SPSS 23.0 program. The results of the study indicate that the effect of tax incentives has a significant effect on taxpayer compliance. Tax sanctions have a significant effect on taxpayer compliance. e-filing has a significant effect on taxpayer compliance. Taken together, the effect of tax incentives, tax sanctions, and e-filing have a significant effect on taxpayer compliance.
Analisis Determinan Intensitas Perilaku Wajib Pajak dalam Menggunakan E-Filing pada KPP Pratama Kisaran Nurhadika; Alistraja Dison Silalahi
Jurnal Multidisiplin Madani Vol. 2 No. 2 (2022): February 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

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Abstract

This study aims to analyze the effect of the Intensity Determinants of Individual Taxpayers in Using E-Filling at KPP Pratama Kisaran North Sumatra, to examine and analyze the effect of perceived benefits, convenience, experience and information technology innovation on behavioral intensity in the use of e-filing. The sample of the research population can use the Slovin formula with 100 respondents consisting of taxpayers at KPP Pratama Kisaran. The results of the test using SPSS showed that the perception of benefits had a positive effect on the behavioral intention of taxpayers to use e-filling, the perception of convenience had a positive effect on the behavioral intentions of taxpayers to use e-filling, the perception of experience had a positive effect on the behavioral intentions of taxpayers to use e-filling. , the perception of information technology innovation has a positive effect on the behavioral intention of taxpayers to use e-filling. The level of influence of perceived benefits, convenience, experience and information technology innovation on the behavioral intention of taxpayers in using e-filling is 0.496. From the results of the calculation of the coefficient of determination, it can be explained that perceptions of benefits, convenience, experience and information technology innovation have a 50% effect on intentions. using e-filling and while 50% is influenced by other factors that are outside of this research.
Pengaruh Kepemilikan BPJS Kesehatan Terhadap Pemanfaatan Pelayanan Kesehatan di Kabupaten Pulau Morotai Reni Ibrahim; Arifin M. Kahar
Jurnal Multidisiplin Madani Vol. 2 No. 2 (2022): February 2022
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Abstract

Some researchers stated that the ownership of health insurance and the economic status affect health services utilization in an area. Therefore, this study aims to determine the effect of these two variables on the utilization of health services in Pulau Morotai. The research design is a cross-sectional study using the data from BPS-Statistics Indonesia through the 2021 National Socio-Economic Survey. Households and individuals were the target population and the unit of analysis. Moreover, the selected samples regarding inclusion and exclusion criteria were 419 individuals. The Binary Logistics Regression Model shows that the health insurance, namely the ownership of BPJS Kesehatan-Healthcare and Social Security Agency, is significant at an error rate of 0.05. Meanwhile, the analysis excluded the economic status because it had no relationship with health services utilization. The conclusion is that the BPJS Kesehatan ownership significantly affects health services utilization in Pulau Morotai.
Pengetahuan, Sikap dan Keterampilan Masyarakat Kota Jayapura dalam Pencegahan Penularan Covid-19 Sepo Nawipa; Rima Nusantriani Banurea; Fitrine Christiane Abidjulu
Jurnal Multidisiplin Madani Vol. 2 No. 2 (2022): February 2022
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Abstract

The non-natural disaster status of the COVID-19 Pandemic in Papua Province has been raised from Emergency Alert to Emergency Response. People in Papua, especially those in Jayapura, are required to quarantine and practice Social Distancing and Physical Distancing. But what are the knowledge, attitudes and skills of the Jayapura people to prevent the transmission of this virus? This study was designed to look at the efforts of the Jayapura community in preventing the transmission of COVID-19 through descriptive quantitative methods. With the Google Form questionnaire data collection tool which was distributed online to the people of Jayapura, there were 117 residents of Jayapura City who became respondents in this study. The results obtained are the knowledge, attitudes and skills of Jayapura residents in preventing Covid-19 above 50%. This is because the local government is responsive and there is a national event in Jayapura that encourages a fairly fast and significant process of behavior change.
Hubungan Motivasi Belajar Terhadap Hasil Belajar Mahasiswa STKIP Budidaya Binjai di Masa Pandemi Covid – 19 Khairina Afni; Dewi Rulia Sitepu; Mardiati; Lilis Saputri
Jurnal Multidisiplin Madani Vol. 2 No. 2 (2022): February 2022
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Abstract

This study aims to examine the relationship between learning motivation and student learning outcomes at STKIP Cultivation Binjai during the covid-19 pandemic. The type of research used in this research is correlational research. The population of this study were all 35 students in the fifth semester of the Mathematics Education Study Program, STKIP Cultivation of Binjai, with a total sampling technique. The data collection technique used a questionnaire/questionnaire. There is a close relationship between learning motivation and student learning outcomes at STKIP Cultivation Binjai during the Covid-19 Pandemic, which can be seen from the results of student scores relating to learning that are still considered lacking because they still get scores of around 40% and above and some even get a score of 35%. while for the condition of lecturers in teaching, they have received a response of more than 50% and above. This is actually still not enough to increase students' learning motivation. In other words, lecturers have to work harder to increase students' learning motivation so that students get good results in learning.
Analisis Penerapan PSAK 109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infak/Sedekah pada BAZNAS Kabupaten Tegal Gita Lindri Astuti; Siti Afidatul Khotijah
Jurnal Multidisiplin Madani Vol. 2 No. 2 (2022): February 2022
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Abstract

This study aims to see how the application of financial reports at the National Amil Zakat Agency (BAZNAS) of Tegal Regency is in accordance with what is stated in the Statement of Financial Accounting Standards (PSAK) Number 109. The method used in this study is a qualitative descriptive method. The data used are primary data and secondary data. Data were collected by interview and documentation study. The results of this study indicate that the BAZNAS of Tegal Regency has prepared financial reports in accordance with the PSAK No. format. 109 concerning ZIS Accounting, but the indicators for the recognition and measurement of BAZNAS in Tegal Regency have not fully implemented, while the indicators for distribution, presentation and disclosure of BAZNAS in Tegal Regency are in accordance with PSAK No. 109 concerning Accounting for Zakat, Infak/Alms
Pengaruh Digitalisasi Pajak (Electronic System) Terhadap Peningkatan Kepatuhan Wajib Pajak Yosefin; Mutiara Anjelika
Jurnal Multidisiplin Madani Vol. 2 No. 2 (2022): February 2022
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Abstract

The study was conducted to determine the comparison between before and after the use of e-registration, e-SPT, e-filing on the performance of KPP Pratama Jakarta Gambir Tiga from the period 2016-2019. From the analysis carried out using a comparison of registered taxpayers, active taxpayers, and taxpayers who report their tax returns electronically (e-SPT), in the end the number of residents in the work area who have the potential to become taxpayers. By using e-Filling, Taxpayers can submit their notification letters online through application service providers to the Directorate General of Taxes. Taxpayers get many benefits with the implementation of e-Filing, namely tax data processing becomes faster, more precise and accurate, can avoid paper wastage and is more efficient. In addition, taxpayers can submit their tax returns anytime and anywhere. The research method used is descriptive qualitative method with interview results comparing before and after the use of e-Registration, e-SPT, e-Filing at KPP Pratama Jakarta Gambir Tiga, and plus primary data, the data is taken by downloading directly on the Information System application. Directorate General of Taxes (SI DGT) and the data are time-series. Then the data that has been collected is tabulated and compared for analysis. The conclusion obtained from this study is that for 2 years the implementation of e-Registration, e-SPT, e-Filing continues to increase, so that total tax revenue also increases a lot.
Analisis Perbandingan Model Z Altman dan Model the Grover dalam Mengukur Kesehatan Perusahaan Food and Beverages di Bursa Efek Indonesia Yuni Arti; Debbi Chyntia Ovami
Jurnal Multidisiplin Madani Vol. 2 No. 2 (2022): February 2022
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Abstract

This study aims to determine and analyze the comparison of the Altman Z-Score model and the Grover model in predicting the health level of food and beverages companies on the Indonesia Stock Exchange for the 2018-2020 period. The type of research used is quantitative analysis. The data used in this study are financial reports published through the IDX. The sampling technique used purposive sampling technique in order to obtain 14 companies that were used as research samples. The data analysis technique used the independent sample t-test and the level of accuracy test. The conclusion of this study shows that there is a significant difference between the Altman Z-Score model and also the Grover model in measuring company health. The most accurate prediction model was achieved by the Grover model with an accuracy percentage of 100% and the Altman Z-Score model with an accuracy rate of 90.48%.
The Role of the PAI Teacher in Implementing the Values of Inter-Religious Tolerance in Students Imam Tabroni; Diki Muhammad Abdillah; Siti Nurjanah; Syarah Fakhrunnisa
Jurnal Multidisiplin Madani Vol. 2 No. 2 (2022): February 2022
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Abstract

Indonesia is a pluralistic country that has a variety of ethnic groups, cultures, and religions that differ from one another. These differences, especially religious differences, are of course very risky to trigger disputes if the harmony cannot be maintained by each group. Therefore, a figure is needed who is expected to be able to maintain the stability of tolerance that is built between these groups. One of them is a teacher. A teacher, especially an Islamic education teacher, has a big enough contribution to be able to build tolerance that exists in every individual in this country. In this paper, the author tries to express the important roles that PAI teachers have in instilling an attitude of tolerance for religious diversity. This study uses the Library Research method in which researchers obtain data by studying and recording books, archives or documents, and matters related to research . After conducting the research, the authors conclude that PAI teachers have three important roles in instilling tolerance between religious communities in their students, namely; 1) The teacher organizes students in respecting fellow students and is accustomed to respecting when someone speaks in class, 2) The teacher instills the value of tolerance with an attitude of mutual cooperation in helping between school members and religious activities regardless of inter-religious background, and 3) To instill religious tolerance, PAI teachers must be supported by the principal and a conducive environment and there must also be adequate facilities.

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