Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
The purpose of this study is the result of research to find out how effective the revenue from la... more The purpose of this study is the result of research to find out how effective the revenue from land and building tax in Kotapinang sub-district is at the regional revenue management agency for South Labuhanbatu Regency and to find out how the efforts made by the Kotapinang regional government in increasing land and building tax revenue. This study uses a qualitative method with a descriptive approach. In this study the authors conducted interviews with companies. And using two data, namely primary and secondary data. The results showed that the amount of land and building tax revenue in Kotapinang District at the South Labuhanbatu Regency Revenue Management Agency in 2018 was 23%, 2019 was 18%, 2020 was 21%, and 2021 was 32%. Efforts made by the Kotapinang regional government in increasing land and building tax revenues are by conducting outreach to taxpayers about the importance of paying taxes with the aim of growing taxpayer self-awareness to pay taxes. In addition, creating an e...
Micro, Small and Medium Enterprises (MSMEs) are one of the economic units that play an important ... more Micro, Small and Medium Enterprises (MSMEs) are one of the economic units that play an important role in the Indonesian economy. In the process of business development, each MSME experienced many obstacles that hampered their production, including the difficulty of obtaining capital loans from conventional banks. Therefore, MUI North Sumatra as a government institution that is also the pioneer or manager of Waqf al Nuqud should make this issue as a reference to determine optimal programs, especially in managing Waqf al Nuqud, so that the output produced can touch and help MSMEs in North Sumatra. The research method used is using qualitative methods (qualitative research). The purpose of this study is to find out how the role of MUI North in increasing micro, small and medium enterprises through the empowerment of Waqf al Nuqud. Through the results of the researcher's analysis of the role of MUI North Sumatra in improving MSMEs through the empowerment of waqf al nuqud, namely 1) ...
International Journal of Professional Business Review
Purpose: This research as determine the perception of MSME entrepreneurs in the city of Medan in ... more Purpose: This research as determine the perception of MSME entrepreneurs in the city of Medan in the post-covid-19 era. Design/methodology/approach: This type of research is field research by conducting interviews and Focus Group Discussions (FGD) conducted on MSME entrepreneurs in Medan City who use QRIS and how their preferences and perceptions are, especially for culinary entrepreneurs. Findings: The results of this study are the tendency of MSME entrepreneurs to prefer cashless transactions instead of QRIS because there are network constraints, lack of consistency in real time when transacting, administrative costs are imposed for MSME entrepreneurs so that they tend to cashless transactions other than QRIS so that MSME entrepreneurs do not prioritize the use of QRIS. Furthermore, from the perception of post-covid-19 era MSME entrepreneurs that purchasing power is low, however, the use of QRIS has not shown an increase in business income. Research, Practical & Social impli...
The purpose of this paper is to find out how important the role of amil zakat in the amil zakat a... more The purpose of this paper is to find out how important the role of amil zakat in the amil zakat al washaliyah institution is. This study uses an approach based on library research. Management of zakat by the government includes the withdrawal of zakat (muzakki), collecting, registering, organizing, and finally distributing it to the rightful party. During the pandemic, the MSME community really needs the role of amil in the welfare of life. Amil Zakat must be creative, persistent, and honest, supported by government work and the right strategy so that zakat income will be higher.
The purpose of this study is to improve the financial accountability and transparency of Al-Ahsan... more The purpose of this study is to improve the financial accountability and transparency of Al-Ahsani Mosque. This is an example of quantitative research. Quantitative research. Documentation, field observation, observation, and interviews were used to obtain data with two informants related to Al-Ahsani Mosque, namely the mosque chairman and the mosque treasurer. The investigation method applied was a case study. The results showed a positive attitude towards the responsibility given to mosque administrators in carrying out non-profit (mosque) financial policies. Transparency in mosque financial management is still not fully implemented in transparency in financial management reporting. It's just that the transparency implemented by the Mosque is in the form of announcing the records of the mosque's financial statements every Friday in person. Key words: Financial Reporting, Accountability, Transparency
The aspects of the problem studied by the author are regarding the influence of celebrity endorse... more The aspects of the problem studied by the author are regarding the influence of celebrity endorsements, online marketing, and the existence of online motorcycle taxis on the income of Micro, Small and Medium Enterprises (MSMEs) in Panyabungan, Mandailing Natal Regency. The purpose of this study was conducted to determine the effect of celebrity endorsements, online marketing, and the existence of online motorcycle taxis on the income of Micro, Small and Medium Enterprises (MSMEs) in Panyabungan, Mandailing Natal Regency. The data analysis technique used is the quantitative method. Data collection was carried out by distributing questionnaires and the results of the questionnaires were received back for processing. Data were analyzed using SPSS 20. The results of the study based on the t test showed that celebrity endorsements had no significant effect on Micro, Small and Medium Enterprises (MSMEs) income, online marketing had a significant effect on Micro, Small and Medium Enterpris...
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
This study examines how Sharia Micro KUR Financing operates at BSI KCP Medan Aksara and how Micro... more This study examines how Sharia Micro KUR Financing operates at BSI KCP Medan Aksara and how Micro KUR Financing plays a role in micro business development. This research is qualitative descriptive and involves observation, documentation and interviews. According to research, Sharia Micro KUR Financing at BSI KCP Medan Aksara works well and has no problems. Investments are made accurately, which solves any problem. Sharia Micro KUR financing has the ability to solve capital problems, which is important for business development. They play an important role in keeping micro-businesses flowing, revenue growth and funds flowing, and they have the ability to grow businesses for many clients.
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Auditor internal berperan sangat penting dalam mendeteksi dan mencegah kecurangan di perusahaan. ... more Auditor internal berperan sangat penting dalam mendeteksi dan mencegah kecurangan di perusahaan. Penelitian ini bertujuan untuk mengetahui Peran Auditor Internal Dalam Mendeteksi Kecurangan Pada PDAM Tirtanadi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, kuesioner dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis deskriptif kualitatif. Berdasarkan hasil perhitungan, hasil persentase kuesioner untuk peran auditor internal adalah sebesar 72.39% yang memenuhi kriteria antara 51 – 75%, persentase tersebut menunjukan bahwa auditor internal berperan cukup penting di PDAM Tirtanadi. Sedangkan hasil persentase kuesioner untuk pendeteksian kecurangan (fraud) diperoleh hasil sebesar 79.16% yang memenuhi kriteria anatra 76 – 100%, persentase tersebut menunujukan bahwa auditor internal berperan sangat penting dalam mendeteksi kecurangan yang terjadi di PDAM Tirtanadi. Adapun faktor-faktor penyebab terjadinya ti...
This study aims to examine the influence analysis of the use of the Indonesian Standard Quick Res... more This study aims to examine the influence analysis of the use of the Indonesian Standard Quick Response Payment System (QRIS) on MSME business development through Customer Satisfaction as an Intervening Variable (BSI) at KC Sibolga. This research uses quantitative methods. QRIS Payment Respondents at BSI KC Sibolga 50 Merchants using nonprobability sampling. This study used Path Analysis data processing techniques assisted by the IBS SPSS Statistical 25.0 Application. The results of this study indicate that overall for each partial test it says the value α <0.05 in the path analysis test also says there is a direct and indirect effect on each variable that is linked through variable Y and also simultaneously shows that there is a variable that influences the use of QRIS and Customer Satisfaction influences the MSME Business Development. Based on the calculated f value of 9.275 with a significant value of 0.001 <0.05.
This study aims to determine how the role of sustainable development programs in alleviating pove... more This study aims to determine how the role of sustainable development programs in alleviating poverty and the role of productive zakat utilization in poverty alleviation and its relationship in achieving the goals of sustainable development programs. Therefore this study uses descriptive qualitative research methodology. Data and facts were collected by means of interviews, observation and documentation. North Sumatra BAZNAS collection uses two programs, namely the zakat collection program and the infaq / shodaqoh collection program. The results of the research show that the assistance provided to mustahik has not been able to fully reduce the poverty rate in Medan City, but it can provide quite good benefits and can reduce the burden on the life of the mustahik. Therefore, zakat can be said to be an instrument that has a strategic role and contribution to achieving sustainable development programs.
Mengukur kinerja keuangan penting bagi bisnis karena hasil pengukuran kinerja keuangan dapat dija... more Mengukur kinerja keuangan penting bagi bisnis karena hasil pengukuran kinerja keuangan dapat dijadikan sebagai dasar pengambilan keputusan. Tujuan penelitian adalah untuk mendapatkan bukti empiris mengenai pengaruh rasio lancar, rasio perputaran total aset, rasio utang terhadap total aset, dan rasio pengembalian aset terhadap kinerja keuangan yang diukur dengan Laba Sebelum Pajak. Penelitian ini dilakukan di PT.Ultra Jaya Milk Industry Tbk yang terdaftar di Bursa Efek Indonesia. Sampel penelitian adalah laporan neraca dan laba rugi perusahaan dengan 3 tahun pengamatan yaitu tahun 2019-2021, maka diperoleh 48 data. Data dikumpulkan dan kemudian diuji dengan analisis SPSS. Hasil penelitian menunjukkan bahwa rasio lancar, rasio utang terhadap total aset dan rasio pengembalian aset berpengaruh positif tidak signifikan terhadap Laba Sebelum Pajak, sedangkan rasio perputaran total aset berpengaruh positif signifikan terhadap Laba Sebelum Pajak.
Penelitian ini bertujuan untuk mengetahui menganalisis pelaksanaan strategi marketing dalam meni... more Penelitian ini bertujuan untuk mengetahui menganalisis pelaksanaan strategi marketing dalam meningkatkan volume penjualan produk cat Jotun pada CV. Tebar Jalur Mas dan untuk mengetahui perkembangan volume penjualan produk cat Jotun pada CV. Tebar Jalur Mas. Metode penelitian yang digunakan adalah penelitian kualitatif. Data diperoleh dengan cara melakukan studi kepustakaan. Analisis data yang digunakan adalah reduksi data, penyajian data dan verifikasi data (menarik kesimpulan). Hasil dari penelitian ini yaitu Strategi pemasaran yang diterapkan oleh CV. Tebar Jalur Mas dalam meningkatkan volume penjualan adalah yaitu terdiri dari strategi produk, strategi harga, strategi distribusi, dan strategi promosi. Perkembangan penjualan produk cat Jotun pada CV. Tebar Jalur Mas mengalami peningkatan tertinggi pada tahun 2020 yaitu meningkat sebesar 26 persen, kemudian peningkatan terendah terjadi pada tahun 2021 yaitu penjualan menurun sebesar 8 persen. Hasil analisis dari penelitian ini ...
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Control of office equipment is the activity of providing all goods/services for the purposes of e... more Control of office equipment is the activity of providing all goods/services for the purposes of executing the task. The process of providing office facilities through an assessment carried out by government agencies. Office equipment used must be adjusted to the needs of the office so that it is not excessive which results in redundancy. Office facilities at each company will be different in type, depending on the type of business and the size of the company. In the Organizational Bureau, many need HVS paper, printer ink, envelopes, stamps and so on. The purpose of this study is to determine the plan for controlling office equipment at the Regional Secretariat of the Regional Secretariat of the Organization, the problem is how the Organizational Bureau regulates the control of the office equipment. It is hoped that this research has theoretical and practical benefits that will assist in controlling office supplies at the Regional Secretariat of the Provincial Secretariat Organizatio...
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
The purpose of this study is the result of research to find out how effective the revenue from la... more The purpose of this study is the result of research to find out how effective the revenue from land and building tax in Kotapinang sub-district is at the regional revenue management agency for South Labuhanbatu Regency and to find out how the efforts made by the Kotapinang regional government in increasing land and building tax revenue. This study uses a qualitative method with a descriptive approach. In this study the authors conducted interviews with companies. And using two data, namely primary and secondary data. The results showed that the amount of land and building tax revenue in Kotapinang District at the South Labuhanbatu Regency Revenue Management Agency in 2018 was 23%, 2019 was 18%, 2020 was 21%, and 2021 was 32%. Efforts made by the Kotapinang regional government in increasing land and building tax revenues are by conducting outreach to taxpayers about the importance of paying taxes with the aim of growing taxpayer self-awareness to pay taxes. In addition, creating an e...
Micro, Small and Medium Enterprises (MSMEs) are one of the economic units that play an important ... more Micro, Small and Medium Enterprises (MSMEs) are one of the economic units that play an important role in the Indonesian economy. In the process of business development, each MSME experienced many obstacles that hampered their production, including the difficulty of obtaining capital loans from conventional banks. Therefore, MUI North Sumatra as a government institution that is also the pioneer or manager of Waqf al Nuqud should make this issue as a reference to determine optimal programs, especially in managing Waqf al Nuqud, so that the output produced can touch and help MSMEs in North Sumatra. The research method used is using qualitative methods (qualitative research). The purpose of this study is to find out how the role of MUI North in increasing micro, small and medium enterprises through the empowerment of Waqf al Nuqud. Through the results of the researcher's analysis of the role of MUI North Sumatra in improving MSMEs through the empowerment of waqf al nuqud, namely 1) ...
International Journal of Professional Business Review
Purpose: This research as determine the perception of MSME entrepreneurs in the city of Medan in ... more Purpose: This research as determine the perception of MSME entrepreneurs in the city of Medan in the post-covid-19 era. Design/methodology/approach: This type of research is field research by conducting interviews and Focus Group Discussions (FGD) conducted on MSME entrepreneurs in Medan City who use QRIS and how their preferences and perceptions are, especially for culinary entrepreneurs. Findings: The results of this study are the tendency of MSME entrepreneurs to prefer cashless transactions instead of QRIS because there are network constraints, lack of consistency in real time when transacting, administrative costs are imposed for MSME entrepreneurs so that they tend to cashless transactions other than QRIS so that MSME entrepreneurs do not prioritize the use of QRIS. Furthermore, from the perception of post-covid-19 era MSME entrepreneurs that purchasing power is low, however, the use of QRIS has not shown an increase in business income. Research, Practical & Social impli...
The purpose of this paper is to find out how important the role of amil zakat in the amil zakat a... more The purpose of this paper is to find out how important the role of amil zakat in the amil zakat al washaliyah institution is. This study uses an approach based on library research. Management of zakat by the government includes the withdrawal of zakat (muzakki), collecting, registering, organizing, and finally distributing it to the rightful party. During the pandemic, the MSME community really needs the role of amil in the welfare of life. Amil Zakat must be creative, persistent, and honest, supported by government work and the right strategy so that zakat income will be higher.
The purpose of this study is to improve the financial accountability and transparency of Al-Ahsan... more The purpose of this study is to improve the financial accountability and transparency of Al-Ahsani Mosque. This is an example of quantitative research. Quantitative research. Documentation, field observation, observation, and interviews were used to obtain data with two informants related to Al-Ahsani Mosque, namely the mosque chairman and the mosque treasurer. The investigation method applied was a case study. The results showed a positive attitude towards the responsibility given to mosque administrators in carrying out non-profit (mosque) financial policies. Transparency in mosque financial management is still not fully implemented in transparency in financial management reporting. It's just that the transparency implemented by the Mosque is in the form of announcing the records of the mosque's financial statements every Friday in person. Key words: Financial Reporting, Accountability, Transparency
The aspects of the problem studied by the author are regarding the influence of celebrity endorse... more The aspects of the problem studied by the author are regarding the influence of celebrity endorsements, online marketing, and the existence of online motorcycle taxis on the income of Micro, Small and Medium Enterprises (MSMEs) in Panyabungan, Mandailing Natal Regency. The purpose of this study was conducted to determine the effect of celebrity endorsements, online marketing, and the existence of online motorcycle taxis on the income of Micro, Small and Medium Enterprises (MSMEs) in Panyabungan, Mandailing Natal Regency. The data analysis technique used is the quantitative method. Data collection was carried out by distributing questionnaires and the results of the questionnaires were received back for processing. Data were analyzed using SPSS 20. The results of the study based on the t test showed that celebrity endorsements had no significant effect on Micro, Small and Medium Enterprises (MSMEs) income, online marketing had a significant effect on Micro, Small and Medium Enterpris...
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
This study examines how Sharia Micro KUR Financing operates at BSI KCP Medan Aksara and how Micro... more This study examines how Sharia Micro KUR Financing operates at BSI KCP Medan Aksara and how Micro KUR Financing plays a role in micro business development. This research is qualitative descriptive and involves observation, documentation and interviews. According to research, Sharia Micro KUR Financing at BSI KCP Medan Aksara works well and has no problems. Investments are made accurately, which solves any problem. Sharia Micro KUR financing has the ability to solve capital problems, which is important for business development. They play an important role in keeping micro-businesses flowing, revenue growth and funds flowing, and they have the ability to grow businesses for many clients.
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Auditor internal berperan sangat penting dalam mendeteksi dan mencegah kecurangan di perusahaan. ... more Auditor internal berperan sangat penting dalam mendeteksi dan mencegah kecurangan di perusahaan. Penelitian ini bertujuan untuk mengetahui Peran Auditor Internal Dalam Mendeteksi Kecurangan Pada PDAM Tirtanadi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, kuesioner dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis deskriptif kualitatif. Berdasarkan hasil perhitungan, hasil persentase kuesioner untuk peran auditor internal adalah sebesar 72.39% yang memenuhi kriteria antara 51 – 75%, persentase tersebut menunjukan bahwa auditor internal berperan cukup penting di PDAM Tirtanadi. Sedangkan hasil persentase kuesioner untuk pendeteksian kecurangan (fraud) diperoleh hasil sebesar 79.16% yang memenuhi kriteria anatra 76 – 100%, persentase tersebut menunujukan bahwa auditor internal berperan sangat penting dalam mendeteksi kecurangan yang terjadi di PDAM Tirtanadi. Adapun faktor-faktor penyebab terjadinya ti...
This study aims to examine the influence analysis of the use of the Indonesian Standard Quick Res... more This study aims to examine the influence analysis of the use of the Indonesian Standard Quick Response Payment System (QRIS) on MSME business development through Customer Satisfaction as an Intervening Variable (BSI) at KC Sibolga. This research uses quantitative methods. QRIS Payment Respondents at BSI KC Sibolga 50 Merchants using nonprobability sampling. This study used Path Analysis data processing techniques assisted by the IBS SPSS Statistical 25.0 Application. The results of this study indicate that overall for each partial test it says the value α <0.05 in the path analysis test also says there is a direct and indirect effect on each variable that is linked through variable Y and also simultaneously shows that there is a variable that influences the use of QRIS and Customer Satisfaction influences the MSME Business Development. Based on the calculated f value of 9.275 with a significant value of 0.001 <0.05.
This study aims to determine how the role of sustainable development programs in alleviating pove... more This study aims to determine how the role of sustainable development programs in alleviating poverty and the role of productive zakat utilization in poverty alleviation and its relationship in achieving the goals of sustainable development programs. Therefore this study uses descriptive qualitative research methodology. Data and facts were collected by means of interviews, observation and documentation. North Sumatra BAZNAS collection uses two programs, namely the zakat collection program and the infaq / shodaqoh collection program. The results of the research show that the assistance provided to mustahik has not been able to fully reduce the poverty rate in Medan City, but it can provide quite good benefits and can reduce the burden on the life of the mustahik. Therefore, zakat can be said to be an instrument that has a strategic role and contribution to achieving sustainable development programs.
Mengukur kinerja keuangan penting bagi bisnis karena hasil pengukuran kinerja keuangan dapat dija... more Mengukur kinerja keuangan penting bagi bisnis karena hasil pengukuran kinerja keuangan dapat dijadikan sebagai dasar pengambilan keputusan. Tujuan penelitian adalah untuk mendapatkan bukti empiris mengenai pengaruh rasio lancar, rasio perputaran total aset, rasio utang terhadap total aset, dan rasio pengembalian aset terhadap kinerja keuangan yang diukur dengan Laba Sebelum Pajak. Penelitian ini dilakukan di PT.Ultra Jaya Milk Industry Tbk yang terdaftar di Bursa Efek Indonesia. Sampel penelitian adalah laporan neraca dan laba rugi perusahaan dengan 3 tahun pengamatan yaitu tahun 2019-2021, maka diperoleh 48 data. Data dikumpulkan dan kemudian diuji dengan analisis SPSS. Hasil penelitian menunjukkan bahwa rasio lancar, rasio utang terhadap total aset dan rasio pengembalian aset berpengaruh positif tidak signifikan terhadap Laba Sebelum Pajak, sedangkan rasio perputaran total aset berpengaruh positif signifikan terhadap Laba Sebelum Pajak.
Penelitian ini bertujuan untuk mengetahui menganalisis pelaksanaan strategi marketing dalam meni... more Penelitian ini bertujuan untuk mengetahui menganalisis pelaksanaan strategi marketing dalam meningkatkan volume penjualan produk cat Jotun pada CV. Tebar Jalur Mas dan untuk mengetahui perkembangan volume penjualan produk cat Jotun pada CV. Tebar Jalur Mas. Metode penelitian yang digunakan adalah penelitian kualitatif. Data diperoleh dengan cara melakukan studi kepustakaan. Analisis data yang digunakan adalah reduksi data, penyajian data dan verifikasi data (menarik kesimpulan). Hasil dari penelitian ini yaitu Strategi pemasaran yang diterapkan oleh CV. Tebar Jalur Mas dalam meningkatkan volume penjualan adalah yaitu terdiri dari strategi produk, strategi harga, strategi distribusi, dan strategi promosi. Perkembangan penjualan produk cat Jotun pada CV. Tebar Jalur Mas mengalami peningkatan tertinggi pada tahun 2020 yaitu meningkat sebesar 26 persen, kemudian peningkatan terendah terjadi pada tahun 2021 yaitu penjualan menurun sebesar 8 persen. Hasil analisis dari penelitian ini ...
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Control of office equipment is the activity of providing all goods/services for the purposes of e... more Control of office equipment is the activity of providing all goods/services for the purposes of executing the task. The process of providing office facilities through an assessment carried out by government agencies. Office equipment used must be adjusted to the needs of the office so that it is not excessive which results in redundancy. Office facilities at each company will be different in type, depending on the type of business and the size of the company. In the Organizational Bureau, many need HVS paper, printer ink, envelopes, stamps and so on. The purpose of this study is to determine the plan for controlling office equipment at the Regional Secretariat of the Regional Secretariat of the Organization, the problem is how the Organizational Bureau regulates the control of the office equipment. It is hoped that this research has theoretical and practical benefits that will assist in controlling office supplies at the Regional Secretariat of the Provincial Secretariat Organizatio...
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