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All Journal JURNAL MUTIARA AKUNTANSI International Journal of Integrative Sciences PEDAMAS (Pengabdian Kepada Masyarakat)
Munawaroh
Universitas Muslim Nusantara Al-Washliyah Medan
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinan Kepatuhan Wajib Pajak Bumi Dan Bangunan (PBB) Dalam Membayar Pajak Di Kecamatan Medan Amplas Kota Medan Muhammad Arif Chaniago; Sri Fitria Jayusman; Munawaroh
JURNAL MUTIARA AKUNTANSI Vol. 8 No. 1 (2023): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v8i1.4218

Abstract

The problem of this research is that knowledge, awareness and sanctions of Land and Building Tax have an effect on paying taxes in Medan Amplas District. This research method uses quantitative methods with a sample of 99 people, data collection techniques using questionnaires and statistical data analysis using SPSS. The results of this study illustrate that there is an effect of knowledge on compliance with paying PBB as a result of calculations at a significance level of 0.05% where n=99 is 7.321 or t-count 7.321 > 1,660, there is an influence of awareness on compliance with paying PBB as a result of calculations at a significance level of 0.05% where n = 78 is 4.242 thus t-count 4.242 > 1,660, there is an effect of sanctions on compliance with paying PBB as the result of calculations at a significance level of 0.05% where t-count is 2.300 > 1,660. There is the influence of knowledge, awareness and sanctions simultaneously on paying Land and Building Tax in Medan Amplas District, as Fcount is 46.368 > Ftabel 1.95 with a significant level of 0.05. Because Fcount is greater than Ftabel , it is concluded that knowledge, awareness and sanctions simultaneously have a positive and significant effect on compliance with paying PBB in Medan Amplas District with the level of influence based on the determinant test of 80,8%.
Analysis of Essential Industries and Other Fundamentals as Well As Financial Competitiveness in Driving Economic Growth in Medan City M. Guffar Harahap; Haidir; Muhammad Hizbullah; Muhajirin Ansori Situmorang; Munawaroh; Muhammad Radian Syah; Ami Nullah Marlis Tanjung
International Journal of Integrative Sciences Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i8.5673

Abstract

Economic growth is an indicator of economic development in the process of economic growth. The benchmark economists use to look for signs of economic growth in a country or region is regional gross domestic product (GDP). This study's goal is to evaluate which industries are included in the primary and non-primary sectors and how economic competitiveness accelerates economic growth in Medan City. This study uses quantitative research methods with class analysis tools Location Question (LQ), Shift Share and Typology.The results of the study based on the results of location inquiry analysis show that there are 12 basic sectors, namely: the field of water supply, waste treatment, waste and recycling; Construction; wholesale and retail trade, repair of cars and motorcycles; transportation and storage, provision of shelter and food; Information and Communication; financial and insurance services; Housing; business services; Education services, health services and social services and other services as well as five other economic sectors are non-core sectors of Medan City. The results of the Shift Share analysis show that almost all economic sectors in Medan City have a positive Differential Shift value, meaning that these economic sectors have strong competitiveness or high competitive advantages compared to the same industry in the Sumatran economy
BIMBINGAN PADA PENGUATAN KARAKTERISTIK PELAKU WIRAUSAHA UMKM DESA SIGARA-GARA KECAMATAN PATUMBAK KABUPATEN DELI SERDANG Suhaila Husna Samosir; Mutawaqil Bilah Tumanggor; Nur'ain Harahap; Munawaroh; Shita Tiara
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 2 No. 01 (2024): JANUARI 2024
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor yang amat vital sebagai penyangga ekonomi daerah dalam menciptakan pertumbuhan dan lapangan pekerjaan. Namun, pentingnya sektor ini belum diimbangi dengan kontribusi terhadap nilai Produk Domestik Bruto (PDB) dan nilai ekspor yang relatif masih rendah bila dibandingkan dengan populasi pelaku UMKM sebanyak 99,9%. Menjadi seorang wirausahawan memerlukan kerja keras, keuletan, kreatif dan inovatif serta keberanian untuk mengambil risiko. Metode pelaksanaan dalam program ini yaitu mengacu kepada permasalahan yang ada di lapangan yaitu masih mengalami perkembangan dalam produksi yang masih manual dengan cara yang tradisional karena ketiadaan alat produksi yang memadai serta kurangnya pengetahuan dalam proses produksi sehingga berdampak pada hasil produksi yang minim dari segi kuantitas dan kurang dalam hal kualitas. Produk masih dikemas dengan cara yang terlalu sederhana dan kurang memperhatikan standar kebersihan dan kesehatan sehingga kurang menarik minat pembeli. Selain itu,harga jual produk yang relatif mahal sehingga masyarakat enggan untuk membeli. Kegiatan Pengabdian Kepada Masyarakat dilakukan dengan menggunakan pendekatan “andragogi”, yaitu mengutamakan partisipasi dari hasil pelaksanaan pengabdian yang dicapai sesuai tahun pelaksanaan pengabdian.
Co-Authors Ami Nullah Marlis Tanjung Haidir Haidir M. Guffar Harahap Muhajirin Ansori Situmorang Muhammad Arif Chaniago Muhammad Hizbullah Muhammad Radian Syah Mutawaqil Bilah Tumanggor Nur'ain Harahap Shita Tiara Sri Fitria Jayusman Suhaila Husna Samosir