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All Journal Bulletin of Electrical Engineering and Informatics Journal of Education, Humaniora and Social Sciences (JEHSS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)
Ilham Ramadhan Nasution
Universitas Medan Area
Religion Arts Humanities Economics, Econometrics & Finance Electrical & Electronics Engineering Health Professions Public Health Social Sciences

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The effect of a SECoS in crude palm oil forecasting to improve business intelligence Al-Khowarizmi Al-Khowarizmi; Ilham Ramadhan Nasution; Muharman Lubis; Arif Ridho Lubis
Bulletin of Electrical Engineering and Informatics Vol 9, No 4: August 2020
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.401 KB) | DOI: 10.11591/eei.v9i4.2388

Abstract

Crude palm oil is a crop that has a harvest period of ± 2 weeks and is in dire need of dissemination of information using e-commerce in order to be able to predict the price of the yield of companies or individual gardens within the next 2 weeks in order to improve studies on business intelligence. The disadvantage of not implementing e-commerce is certainly detrimental to the garden owner because they have to go through an agent so prices are set based on the agent. So with the application of e-commerce, buyers of crude palm oil can predict prices in conducting business processes to the future. So the need to forecasting the price of crude palm oil heads in order to improve the application of business intelligence using the evolution-based artificial neural network (ANN) method which in this paper is tested with SECoS get a MAPE value of 0.035% and by applying business intelligence can protect transaction costs by 33.3%.
Pelatihan Akuntansi dan Pelatihan Penggunaan Bahan Pengawet kepada Pengusaha Home Industri Roti Kacang Ilham Ramadhan Nasution; Sartini Sartini
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 2, No 3 (2020): Journal of Education, Humaniora and Social Sciences (JEHSS) April
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.295 KB) | DOI: 10.34007/jehss.v2i3.117

Abstract

Kemajuan suatu usaha tergantung pada mau atau tidaknya mengadopsi suatu teknologi. Jika tidak mengikuti perkembangan teknologi maka akan tertinggal dan jika mengikutinya maka akan maju bersaing. Namun, adakalanya keinginan untuk hijrah mengikuti perkembangan jaman dari tradisional menjadi modern tidak disertai dukungan dari tenaga ahli  sehingga dalam prakteknya pelaku pengusaha mencoba-coba sendiri tanpa perhitungan yang jelas, alhasil konsumen menjadi kelinci percobaannya dari ketidaktahuannya. Seperti pada pengabdian kali ini, pengusaha roti kacang selama 10 tahun berdiri tidak mengalami kemajuan dalam usahanya, berbagai masalah turut mengambil andil dalam mempengaruhi keuntungan penjualan seperti masalah harga bahan baku untuk pembuatan roti kacang yang tidak stabil, kapasitas kemampuan dalam memproduksi roti kacang setiap harinya terbatas, masa kadaluarsa yang terlalu cepat, kemasan yang tidak menarik dan tidak memenuhi syarat untuk memperoleh bantuan modal dari bank karena tidak mempunyai buku laporan keuangan perusahaan. Dari masalah  diatas penulis ingin memberikan solusi  dengan melakukan kegiatan pengabdian kepada masyarakat.Solusi yang ditawarkan adalah memberikan pemahaman tentang bahan pengawet serta pelatihan penggunaan bahan pengawet untuk memperpanjang masa kadaluarsa, melakukan pelatihan dalam penyusunan laporan keuangan dan memberikan design kemasan produk yang menarik. Diharapkan dengan melakukan kegiatan pengabdian kepada masyarakat ini usaha mitra dapat berkembang.
The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers' Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah Retnawati Siregar; Ilham Ramadhan Nasution; Muhammad Adil Arifin
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 4 (2019): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i4.589

Abstract

This study aims to measure how the effect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25 with taxation sanctions as a moderating variable. The population of this study amounted to 12,815 business entities sourced from secondary data, if by KPP Pratama Medan Petisah from 2014-2016, the sample of this study amounted to 129 business entities selected randomly, then the number of respondents in this study were 100 business entities which were then processed using multiple linear regression and Moderated Regrression Analysis (MRA). Independent and Dependent variables were measured using the Ratio Scale and Likert Scale. The results of this study indicate that the increase of corporate taxpayers’ number has a significant effect on the income tax receipts of article 25 and compliance with corporate taxpayers and tax audit does not significantly affect the income tax receipts of article 25, but the existence of tax sanctions as a moderating variable significantly affect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25. This was evidenced by the increase in Adjusted R Square from 8.9% to 96.6%. And it can be ascertained that tax sanctions moderate (increase) the effect of corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25.
Analisis Determinan Terhadap Kepatuhan Wajib Pajak Orang Pribadi ilham ramadhan Nasution
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.193

Abstract

The purpose of this study was to determine the effect of tax service quality, understanding of tax regulations and tax sanctions partially and simultaneously on individual taxpayer compliance at the Medan Belawan Pratama Tax Service Office. The population in this study were all individual taxpayers registered at the Medan Belawan Pratama Tax Service Office as many as 78,182. The research was conducted in 2018. The data analysis technique used in this research is descriptive statistics, namely by describing and describing the data collected using Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Analysis, Correlation Coefficient and determination, Partial Test and Simultaneous Test. The results of this study indicate that the Quality of Tax Services, Understanding of Tax Regulations and Tax Sanctions at the Medan Belawan Pratama Tax Service Office partially have a significant effect on individual taxpayer compliance
Co-Authors Al Khowarizmi Lubis, Arif Ridho Muhammad Adil Arifin Muharman Lubis Retnawati Siregar Sartini Sartini