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<![CDATA[Peran Job Description Terhadap Kinerja Karyawan Pada PT. Domas Sawit Inti Perdana ]]>
<![CDATA[Nur Hazizah]]>;
<![CDATA[Budi Dharma]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.37
<![CDATA[Zakat Management Details the Management of Zakat Given from an Institution to Prospective Zakat Recipients Required in Distributing Zakat. To ensure that the practice of zakat is in accordance with sharia principles, the management of zakat distribution is carried out. In this research, the author tries to make research and analysis regarding the management of zakat distribution at the North Sumatra Regional Unit PLN Baitul Mall Foundation which includes planning, organizing, distributing zakat, as well as monitoring the validity of muzaki when receiving zakat, such as the validity of muzaki in terms of where one lives and the family. , and education. The results of this study will show that the North Sumatra Regional Unit PLN Baitul Mall Foundation has become a leading organization for distributing ZIS (zakat, infaq, and shadaqoh) in the PT PLN (Persero) environment in order to make mustahik become muzaki.]]>
<![CDATA[Analisis Penerapan SAK EMKM pada Usaha Mikro Kecil dan Menengah di Kec. Galang: Studi Kasus UMKM Mulia Maju Panglong ]]>
<![CDATA[Lumban Aritonang]]>;
<![CDATA[Hendra Harmain]]>;
<![CDATA[Nurwani Nurwani]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.38
<![CDATA[The preparation of financial reports for UMKM Mulia Maju Panlong is in accordance with SAK EMKM and to identify any obstacles in preparing financial reports based on SAK EMKM for UMKM Mulia Maju Panglong. This research was conducted using qualitative methods with a descriptive approach and preparing financial reports based on SAK EMKM using primary and secondary data taken from Mulia Maju Panglong. Data collection techniques in this research used observation, interview and documentation techniques. Based on data analysis, the research results show that the preparation of financial reports made by Mulia Maju Panglong is not fully in accordance with the Financial Accounting Standards for Small and Medium Entities (SAK EMKM) and only adapts to the needs of the business without understanding the applicable standards. Mulia Maju Panglong in presenting incomplete financial reports according to those in SAK EMKM by only making two financial reports in the form of a financial position report and a simple profit and loss report. There are several obstacles faced by Mulia Maju Panglong MSMEs in preparing financial reports in accordance with the provisions of SAK EMKM, namely the lack of knowledge of MSME owners regarding SAK EMKM which applies in preparing financial reports, the lack of understanding of MSME owners regarding technology and information and the absence of an obligation for MSMEs to prepare financial reports according to SAK EMKM standards.]]>
<![CDATA[Pengaruh Thin Capitalization, Assets Mix, dan Komisaris Independen terhadap Penghindaran Pajak ]]>
<![CDATA[Ing Wulan Maruti]]>;
<![CDATA[Luh Nadi]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.39
<![CDATA[This purpose of this research is to analyse the influence thin capitalization, assets mix, and independent commissioner against tax avoidance. This population in this study are consumer goods sector companies being listed in Indonesian Stock Exchange during period 2016 – 2021 with total 30 observation used as sample consisting of 5 companies with research period of 6 years selected by purposive sampling method. The data used on this study are secondary data based on IDX and company official website. The method used in this study are mixing documentation and literature study. The methodology used in this research is the multiple regressions by dated panel regression. The result of this study show that simultaneously thin capitalization, assets mix, and independent commissioner are influence tax avoidance. The other result of this study show that partially thin capitalization, assets mix, and commissioner independent are influence tax avoidance.]]>
<![CDATA[Kinerja Dinas Penanaman Modal Dan PTSP Prov. Sumut Ditinjau Dari Peraturan Menteri Dalam Negeri (Permendagri) Nomor 25 Tahun 2021 ]]>
<![CDATA[Riska Syahputri Nasution]]>;
<![CDATA[Azhari Akmal Tarigan]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.40
<![CDATA[Ministerial Regulations are regulations set by the minister depending on how the regulations will be used to carry out certain government affairs. DPMPTSP has the task of assisting regional heads in carrying out government affairs in the field of investment and one-stop integrated services, in accordance with Chapter III Article 4 of the Minister of Home Affairs Regulation (Permendagri) Number 25 of 2021. This research aims to examine the implementation of employee performance in the Provincial DPMPTSP North Sumatra is in accordance with Minister of Home Affairs Regulation Number 25 of 2021 which focuses on Chapter III Article 4. Data collection is carried out using the observation method. The findings of this study emphasize the importance of performance quality.]]>
<![CDATA[Identifikasi dan Eksplorasi Potensi Pengendalian Invasi Lobster Air Tawar Red Claw di Kota Dumai Untuk Usaha Mikro, Kecil dan Menengah ]]>
<![CDATA[Freddy Hasiholan Sidauruk]]>;
<![CDATA[Christ Windreis]]>;
<![CDATA[Benny Syofyan]]>;
<![CDATA[Roni Saputra]]>;
<![CDATA[Rika Sari H. S]]>;
<![CDATA[Romi Romi]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.45
<![CDATA[This study is part of a relay activity to explore local economic potentials, the discussion of which is focused on identifying and exploring the potential of a resource object selected based on the availability of the resource object and the minimal use of the resource from a business perspective by the local community. The resource object that will be discussed in this case is local fisheries resources in Dumai City, especially fisheries resources from the red claw crayfish commodity or also known as red claw crayfish (Cherax quadricarinatus) which is found in many natural environments in several waterways and river in Dumai City. Exploration of economic use by local communities in this study is also directed as an effort to control the spread of red claw freshwater lobsters which are feared to cause damage to native freshwater biota in Dumai City. Keyword : Dumai City, UMKM, Red Claw Crayfish]]>
<![CDATA[Tanggung Jawab Dan Komitmen Pegawai Terhadap Produktivitas Kerja Di Biro Pemerintahan Umum Gubernur Sumatera Utara ]]>
<![CDATA[Rafi Faizin]]>;
<![CDATA[Azhari Akmal Tarigan]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.46
<![CDATA[This study aims to investigate how responsibility and commitment can affect employee performance. This study's research technique uses qualitative methods, or more specifically, observation techniques used over the course of a month in the North Sumatra Governor's office. The study's findings indicate that responsibility and dedication play a big part in employee performance since they affect job productivity inside the organization, which in turn affects how the public perceives the organization. Therefore, it can be claimed that the organization's function may help each employee become more committed and responsible. which will eventually be able to offer the public the greatest service.]]>
<![CDATA[Peran YBM PLN UID Sumatera Utara Terhadap Pemberdayaan Ekonomi dan Kesejahteraan Masyarakat ]]>
<![CDATA[Azura Rizti Saladin]]>;
<![CDATA[Muhammad Yafiz]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.51
<![CDATA[The problem of poverty is a very complex problem in Indonesia, therefore changes need to be made from all parties, both together and in coordination. The community empowerment initiative is one of the strategies for overcoming poverty. YBM PLN UID North Sumatra is a zakat amil institution in various regions which then has a very important role in carrying out the economic empowerment process for the community so that they are able to live independently and empowered. The purpose of this research is to find out the program, program implementation and find out the results of the program as well as the role obtained by YBM PLN UID North Sumatra in empowering economic society. Then this researcher used a qualitative research method with a descriptive approach. This method is a method that aims to depict or describe actual events in the field. Data collection techniques in this research used observation, interview and documentation techniques. The results of this research show that YBM PLN plays a role as an agent of change and leader or mentor in empowering the community's economy with the programs created by YBMPLN in an effort to empower the community which are currently running well, even providing an extraordinary positive impact on the beneficiaries. From these indicators of success, it can be seen as follows, namely: increasing people's income, increasing people's abilities and potential.]]>
<![CDATA[Peran CSR PT.Pelindo 1 Belawan Dalam Meningkatkan Kesejahteraan Masyarakat di Lingkungan Perusahaan ]]>
<![CDATA[M. Luthfi Arif Pratama]]>;
<![CDATA[Azhari Akmal Tarigan]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.57
<![CDATA[Corporate social responsibility is increasingly implemented in line with companies' growing awareness of ethics and transparency in their business operations, so they believe that social responsibility can be a true form of corporate responsibility. Stakeholders must be communicated not only about the implementation of social responsibility activities, but also about social responsibility programs. because in addition to being a form of transparency, it also makes the program social and creates mutual understanding with all stakeholders. The purpose of this study is to see the role and impact of PT CSR. PELINDO in improving the well-being of the surrounding community. The research method used is descriptive qualitative. Research results show that the communication role implemented by PT. Pelindo 1 was effective enough to approach the community. The impact of their CSR program is also enough to help the community improve its economy, but the program they provide is not sustainable or community-based, so it cannot be felt by all the communities around the company. In addition to that, it realizes social responsibility by carrying out relief activities such as meeting the basic needs of the society, mass circumcisions, cataract treatment and compensation of orphans.]]>
<![CDATA[Upaya Peningkatan Kinerja Karyawan Melalui Disiplin Kerja, Komunikasi, dan Pemberian Motivasi di PT. Tri Cahya Purnama Semarang ]]>
<![CDATA[Alfin Muslikhun]]>;
<![CDATA[Rosiana Ramadhon]]>;
<![CDATA[Ika Listyawati]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.58
<![CDATA[The purpose of this research is to determine the influence of work discipline, communication and motivation on employee performance at Tri Cahya Purnama Semarang Company. The population in this study were all employees of Tri Cahya Purnama Semarang Company, numbering 190 people. The sample was determined using the Slovin formula and obtained 128 people. The data was processed using the SPSS version 22 application. The results of the research showed that the three independent variables (work discipline, communication and motivation) had a significant positive influence on the performance of employees Tri Cahya Purnama Semarang Company. The coefficient of determination test shows that 63% of employee performance can be influenced by work discipline, communication and motivation. Meanwhile, the remaining 37% is influenced by other variables.]]>
<![CDATA[Upaya Pencegahan Container Yang Tidak Termuat Pada Kapal Oleh PT. Sentra Sinar Baru (Persero) Regional Jawa Tengah ]]>
<![CDATA[Aan Rubiyanto]]>;
<![CDATA[Eni Tri Wahyuni]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.59
<![CDATA[The purpose of this paper is to determine the occurrence of the return of containers from the port to PT. Sentra Sinar Baru (Persero) Central Java Region due to not being loaded on the ship, delivery orders issued before confirmation to the depot, damage to containers during loading and unloading at the port and at the depo container yard. The data collection method used by the author is the observation method by making direct observations at PT. Sentra Sinar Baru Semarang Branch, interview method by interviewing several staff at PT. Sentra Sinar Baru Semarang Branch, the method of studying the literature contained in the book as a reference in this writing, as well as the method of documentation carried out by collecting documents deemed relevant to the title. The results of this discussion indicate that the prevention of containers that are not loaded on the ship by PT. Sentra Sinar Baru (Persero) in the Central Java region, reducing the occurrence of delivery orders issued early with effective communication between shipping companies and depots, minimizing damage to containers at the port or at the container yard.]]>
