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Jurnal Abdi Ilmu
Published by Universitas Pembangunan Panca Budi Medan
ISSN : 19795408     EISSN : -     DOI : -
Core Subject : Science, Education, Engineering,
Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Education Engineering Other
Jurnal Abdi Ilmu adalah media publikasi Kajian Konseptual dan praktis berupa Telaah Teoretis maupun hasil-hasil penelitian empiris yang membahas diberbagai bidang disiplin ilmu. Redaksi mengundang para akademisi, peneliti dan praktisi dari berbagai bidang disiplin ilmu untuk mengirimkan naskah yang akan dipertimbangkan publikasinya secara luas untuk kepentingan pengembangan ilmu pengetahuan.
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Articles 33 Documents
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Search results for , issue "Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu" : 33 Documents clear
MAKNA TRADISI LISAN DALAM MOTIF SONGKET MELAYU LANGKAT Prinsi Rigitta
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Penelitian ini mengkaji makna tradisi lisan yang terdapat dalam songket melayu Langkat. Keberadaan songket di Kabupaten Langkat saat ini masih menjadi diskursus yang menarik. Diskursus berlangsung seputar pada kesamaan identitas kemelayuan yang juga ada di berbagai daerah pesisir timur Sumatera Utara, khususnya yang berkaitan dengan motif, corak dan ornamen. Pemilihan warna kain, jenis benang, motif/ corak melambangkan kehidupan sosial, ekonomi budaya yang bersandar pada cermin keharmonisan interaksi manusia dengan alam. Tafsir terhadap aneka jenis flora-fauna yang tertuang dalam guratan motif/ ornamen menggambarkan internalisasi tafsir alam dalam relung kehidupan manusia sehari-hari. Tujuan penelitian ini mengkaji sejarah kemunculan dan perkembangan songket Melayu di Kabupaten Langkat sebagai entitas tradisi lisan dan makna yang terkandung dalam motif songket Melayu Langkat. Metode penelitian menggunakan pendekatan kualitatif dengan menggunakan tradisi lisan sebagai analisis makna dalam motif yang ada dengan mengambil lokasi penelitian di Kabupaten Langkat. Kata Kunci: Tradisi Lisan, Songket Melayu Langkat, Makna Motif
PENINGKATAN KUALITAS SALURAN TRANSMISI DENGAN STATIC VAR COMPENSATOR DI RANTAU PARAPAT SUMATERA UTARA Solly Aryza
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Energi listrik yang dibangkitkan pada pusat-pusat pembangkit perlu disalurkan ke pusat-pusat beban melalui saluran transmisi. Hal yang menjadi perhatian dalam penyaluran daya pada saluran transmisi adalah adanya rugi-rugi daya yang terdapat ada saluran tersebut. Perlu suatu kajian dasar tentang tentang pengaruh pemasangan Static VAR Compensator (SVC) pada sistem transmisi tenaga listrik dalam menanggulangin factor-faktor yang mempengaruhi terjadinya rugi-rugi daya pada saluran tersebut. Metode yang digunakan dalam studi ini adalah simulasi menggunakan komputer dan perhitungan untuk mendapatkan parameter-parameter SVC yang akan disimulasikan. Simulasi dilakukan untuk melihat profil tegangan pada sistem sebelum dan sesudah dipasang SVC. Dari hasil simulasi sebelum pemasangan SVC diperoleh data Bus yang memiliki tegangan kritis atau dibawah standar. Dalam penelitian ini akan dikaji apa saja yang menjadi factor terhadap terjadinya rugi-rugi daya tersebut. Pembahasan yang dilakukan adalah rugi daya transmisi, regulasi tegangan, dan efisiensi saluran transmisi Rantauprapat - Padang Sidempuan menggunakan pendekatan saluran transmisi jarak menengah sesuai pada keadaan di lapangan. Konstanta-konstanta dan parameter-parameter saluran akan dihitung sesuai data-data yang ada di lapangan. Dari parameter dan konstanta tersebut baru analisis rugi-rugi daya yang terjadi pada saluran transmisi tersebut. Dari hasil perhitungan dapat diketahui faktor utama yang mempengaruhi besarnya rugi-rugi daya pada transmisi adalah arus beban yang fluktuasi. Sedangkan jatuh tegangan yang terjadi sebesar 13,35 KV. Rugi-rugi daya yang terjadi sebesar 4,722 MW dengan efisiensi sebesar 92,12 %, sehingga tidak perlu penggantian bahan atau perbaikan alat pada saluran tersebut Kata Kunci : Transmisi, daya, rugi-rugi daya, arus, tegangan
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TERHADAP EKUITAS PADA PERUSAHAAN KEUANGAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Tia Novira Sucipto
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
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This study aims to determine: (1) the effect of tax planning partially on equity in financial companies in the banking sub-sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019, (2) the effect of tax expenses partially on equity in financial companies in the banking sub-sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019, and (3) the effect of tax planning and tax expenses Simultaneously on equity in financial companies in the banking sub-sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The population in thisstudy were all financial companies in the banking sub-sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019 as many as 45 companies. The sample in this study were 16 Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange which were in accordance with the sampling criteria. Determination of the sample in this study using purposive sampling, the total sample collected was 75 financial statement data for the 2017-2019 period from 25 samples of financial companies in the banking subsector listed on the Indonesia Stock Exchange (IDX). Data collection methods used are documentation studies. The data analysis technique used is descriptive statistics, classical assumption test, and multiple linear regression analysis with partial test,simultaneous test, and coefficient of determination, with the help of the IBM SPSS version 25 program. The results of this study indicate that tax planning partially has a effect on company equity, tax expenses partially has a effect on company equity, as well tax planning and tax expenses simultaneously have a effect on equity company
STRATEGI MANAJEMEN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA KARYAWAN Anggia Ramadhan
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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This study aims to identify and analyze the first strategy of human resource management in improving the performance of employees of PT Pelabuhan Indonesia 1 (Persero) North Sumatra. Second, to find out the results of the SWOT analysis of the strategy for improving employee performance with the IFAS and EFAS matrices, it is possible to identify important factors from both the external and internal environment which are the strengths, weaknesses, opportunities and threats of improving performance. The research approach carried out in this study is descriptive qualitative, the author also uses SWOT analysis. SWOT analysis is the identification of various factors systematically to formulate corporate strategy. From the results of the analysis obtained a growth strategy or growth oriented strategy, this strategy indicates a strong company condition and is able to continue to grow by taking the opportunities and opportunities that exist to achieve maximum turnover. This strategy was chosen because the calculation results are in quadrant I where the total weighted score for strengths and weaknesses is 2.710504 while the total weighted score for opportunities is 2.653142. The position in this quadrant is very profitable and can be applied to the maximum.
HIRARKI PENCEGAHAN FRAUD (KONSEP PENGAWASAN BANK INDONESIA) PADA AKAD KEUANGAN DI BANK SYARIAH Wilchan Robain; Abdul Rahman
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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The purpose of this study was to find a ranking hierarchy for fraud prevention (the concept of Bank Indonesia supervision) in accordance with SE Bank Indonesia No. 13/28/DPNP Year 2011 on financial contracts at Islamic banks. This study uses a combination of quantitative and qualitative methods, analyzes data using Analytical Networking Processes (ANP) through Super Decision Software, conducts open and in-depth interviews with 9 respondents, Focus Group Discussion (FGD) with practitioners and experts in Islamic finance. In this case, a hierarchy of fraud prevention rating structures was found (in financial contracts at Islamic banks, 33.1% active management monitoring, 27.6% internal and external environmental conditions, 23% monitoring, evaluation and follow-up, 22.3 organizations and answers %, business complexity 20.1%, then the next rank is investigation, reporting and sanctions, detection, control and monitoring, prevention, potential, types and risks of fraud, the resources required range from 15.6% to 10.6%.
KAJIAN ANALISA PENINGKATAN KINERJA BANK PT DANAMON INDONESIA TBA, BERBASISKAN METODE CAMEL Akmal Daulay
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
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Perhitungan faktor Capital yang dicerminkan dari nilai rasio CAR PT Bank Danamon Indonesia, Tbk didapatkan hasil bahwa bank dalam kondisi yang sehat karena dari tahun 2014-2018 nilai rasio CAR berada diatas batas minimum yang tetapkan oleh Bank Indonesia. Perhitungan faktor Asset Quality,Sehingga dalam penelitian ini mendeskripsikan tingkat kinerja bank pada PT Bank Danamon dengan menggunakan metode CAMEL periode 2014-2018. Metode yang digunakan adalah metode CAMEL. Berdasarkan hasil penelitian diperoleh hasil bahwa, yang dilihat dari nilai rasio CAR pada periode 2014-2018 PT Bank Danamon Indonesia, Tbk tergolong cukup sehat. Pada faktor Rentability, yaitu rasio ROA juga menunjukkan hasil yang sehat. Faktor Liquidity yang dilihat dari nilai rasio LDR, pada tahun 2014 PT Bank Danamon Indonesia, Tbk mendapatkan predikat sehat. Pada tahun 2015 sampai dengan 2018 nilai rasio LDR bank tergolong dalam keadaan cukup sehat. Kata kunci : Metode CAMEL. Kinerja Keuangan, Tingkat Kesehatan Bank
ANALISIS STRATEGI PENGELOLAAN PIUTANG JATUH TEMPO PADA PT. BINAJASA ABADIKARYA KABIL BATAM Ita Mustika; Andi Auliya Ramadhany; Akmal Akmal
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
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This study aims to determine the strategy or policy of managing receivables due. The object of this research is PT. Binajasa Abadikarya Kabil Batam. This study uses primary data and secondary data. The technique used in collecting data using interview, documentation, and observation techniques. The results of this study can be concluded that the management strategy of overdue receivables is very important, in addition to being a measuring point for the company's success, it can also determine good company performance and maintain company assets for bad debt losses. Receivables management strategy is a policy or action from management where this management strategy is useful for maintaining company assets due to bad debts or bad debts. With the existence of internal control, the company's performance can run well and can obtain accurate financial reports.
PKM PEMBIMBINGAN UMKM PADA USAHA MINYAK MAMA, DESA RUMAH SUMBUL, KEC. SINEMBAH TJ. MUDA HULU, KABUPATEN DELI SERDANG, SUMATERA UTARA Rizki Syahputra; Andam Lukcyhasnita; Meryatul Husna
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
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Minyak Mama is a Karo Oil UMKM which was founded in 1998. The UMKM is located in the village of Rumah Sumbul, Sinembah District, Tanjung Muda Hulu, Deli Serdang Regency. The processing, management, and marketing methods for these SMEs are classified as traditional. Even so, in terms of management, they have used computers and the internet, but they have not been well organized, especially in accounting and marketing due to the limited knowledge and knowledge of the owners and their working members regarding the use of information technology. Even so, the owners of Minyak Mama have a desire to continue to advance and develop because they are aware of the opportunities and potential in the market, one of the proofs is that they have made packaging neater and more economical, so that they can be marketed to a wider market, to reach more buyers. However, that is not enough. Therefore, to be able to continue to compete, researchers want to offer technical guidance to these SMEs. Especially in management guidance and digital marketing. The stages of activities carried out in this PKM consist of, surveys/observations to find out and explore further the problems of Minyak Mama SMEs, then provide guidance in re-branding the Minyak Mama logo and redesigning the packaging so that the MSME image is more prominent, then marketing training is carried out. digitally and financial bookkeeping training in accordance with applicable Financial Accounting Standards. From this activity, several mandatory outputs are planned including: Increased partner empowerment, in the status achieved; Publication of National Journal with Submitted status; Print Mass Media publications in the form of articles in local newspapers, namely Waspada; Publication of Video Implementation of Activities online such as on Youtube.
SISTEM PENDUKUNG KEPUTUSAN PEREKRUTAN EKS KARYAWAN PTPN II OLEH PT.LANGKAT NUSANTARA KEPONG MENGGUNAKAN METODE MOORA Jaya Andika Tarigan
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
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Employees are one of the most important company assets in supporting the production or progress of the company. Thus, having qualified and dedicated and responsible employees is one of the advantages for every company. For this reason, every company in recruiting employees usually carries out recruitment with a fairly strict selection system so that the results obtained are as desired. In making a decision, of course, data is needed that will support the calculation of a method so that later the best alternative can be obtained based on predetermined criteria data. In the decision support system for the recruitment of former PTPN II employees by PT. Langkat Nusantara Kepong the data used are based on criteria, namely work experience, status, performance, written tests, interviews and health. Based on the weight values of each existing criterion and processed using the Moora algorithm, the best ranking analysis results are A6 Riswanto with a calculation result of 0.144265 with the criteria of 10 years of work experience, married marital status, fairly good performance, 68 written tests, tests interview 80 and health test ie healthy.
ANALISIS LELANG EKSEKUSI YANG DILAKUKAN KANTOR PELAYANAN PAJAK PRATAMA SIBOLGA TERHADAP LELANG EKSEKUSI PAJAK NOMOR : PENG-01/WPJ.26/KP.06/2020 (STUDI : KANTOR PELAYANAN PAJAK PRATAMA SIBOLGA) Avissa Novali Noor
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
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The problem in this research is how relevant the role of Taxation Law and its Relation to Auctions; what is the tax collection procedure until the tax execution auction is carried out by the Sibolga Pratama Tax Service Office, and what is the law on the tax object being auctioned with the auction number: PENG-01/WPJ.26/KP.06/2020 by the Sibolga Pratama Tax Service Office because there are no interested parties or bidders for an auction that has been held 4 (four) times, and has entered the billing expiration date? This type of research is a normative juridical research, with descriptive analysis research nature sourced from primary data sources and secondary data collection is carried out by literature studies and field studies by conducting interviews, and data analysis carried out is qualitative data analysis. Based on the results of the research, the role of auction in tax law is very useful where auction is an effort in the tax collection process, which contributes to revenue. The existence of regulations regarding tax collection (Law No. 19 of 2000) and Standard Operating Procedures (SOP) makes the billing procedure at KPP Pratma Sibolga the same as other KPPs, only the proportion and realization of the constraints are different. And efforts to publish the announcement of the auction of PENG-01/WPJ.26/KP .06/2020 which have expired, in the absence of rules regarding the limit of re-auction for confiscated objects, make the confiscated objects have no law. The legal principle of Litis Finiri Oportet states that every case must have an end in order to provide legal certainty. and when the expiration date is determined, there is a legal principle which states that if the main case is lost, the assessor's case or the case he is traveling with in this case involves ending all collection efforts or returning to the decision determined by the DGT.

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