Media Publikasi Ilmiah UNIKA (Universitas Katolik) Santo Thomas Medan
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ANALISIS PENGELOLAAN ALOKASI DANA DESA DI DESA TALAPETA KECAMATAN STM HILIR KABUPATEN DELI SERDANG TAHUN 2021-2023
Full text linkThis study aims to determine how the management of village fund allocations starting from planning, implementation, administration, reporting, and accountability in Talapeta Village, STM Hilir District, Deli Serdang Regency. Data collection techniques include interviews, observation, and documentation. The population is the Village Revenue and Expenditure Budget Implementation Realization Report from the beginning of receiving ADD until now. The research sample is the Revenue and Expenditure Budget Implementation Realization Report. The research methods used in this study are documentation, interviews, and questionnaires. The data analysis technique used is descriptive qualitative. The results of the study indicate that the management of Village Fund Allocations in Talapeta Village, STM Hilir District, Deli Serdang Regency has been carried out well for the most part. However, it is not optimal because there are some things that have not been carried out in accordance with the regulations that should be done, such as the absence of a notice board or other media that makes it easier for the public to know the use of village fund allocations and delays in reporting. Suggestions that can be given are the need to create a notice board or other media to make it easier for the public to get information about village fund allocations and prepare very well planning and conduct supervision in each implementation to ensure it continues to run according to procedure
PENGARUH PEMAHAMAN KEBIJAKAN PERPAJAKAN, UNDANG-UNDANG PERPAJAKAN DAN ADMINISTRASI PERPAJAKAN TERHADAP PERENCANAAN PAJAK PADA WAJIB PAJAK BADAN DI KPP PRATAMA MEDAN BARAT
Full text linkThis study aims to determine and empirically prove the influence of understanding tax policy, tax law, and tax administration on tax planning among corporate taxpayers at the Medan Barat Tax Office. The sampling technique used purposive sampling, determined from the population based on predetermined criteria, with a sample size of 100 active corporate taxpayers at the Medan Barat Tax Office. Data was obtained from the Medan Barat Tax Office from 2020 to 2024. The data collection technique used primary data by distributing questionnaires. The data analysis technique used was multiple linear regression and hypothesis testing using the t-test and F-test with a significance level of 5%. The t-test results indicate that Understanding of Tax Policy has a positive and significant effect on Tax Planning at the Medan Barat Tax Office, with a calculated t-value of 6.093 >= t-table 1.985 and a significance level of 0.00002 lebih <= 0.05. Tax Laws have a positive and significant effect on Tax Planning at the Medan Barat Tax Office with a t-value of 4.140 <= t-table 1.985 and a significance level of 0.00007 <= 0.05, Tax Administration has a positive and significant effect on Tax Planning at the Medan Barat Tax Office with a calculated t-value of 4.332 <= t- table 1.985 and a significance level of 0.00003 <= 0.05. Based on the results of the F test, it shows that Understanding of Tax Policy, Tax Law, and Tax Administration simultaneously have a significant effect on Tax Planning for Corporate Taxpayers at the Medan Barat Tax Office with a calculated F value of 77.617 >= F table 2.70 and a significance level of 0.000 <= 0.05
PENGARUH REKRUTMEN, PELATIHAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. EXPRAVET NASUBA CABANG TALUN KENAS MEDAN
Full text linkThis study aims to determine and explain the influence of recruitment, training, and work environment on employee performance at PT. Expravet Nasuba, Talun Kenas Branch, Medan. The population of this study consisted of 56 employees, and the sample was determined using a saturated sampling (census) technique, involving all 56 employees. Data analysis techniques used include validity and reliability tests, measurement model analysis (outer model), model goodness-of-fit evaluation, and structural model analysis (inner model). The results indicate that recruitment, training, and work environment have a significant relationship with employee performance. Based on the model goodness-of-fit evaluation, the model estimation value of 0.084 indicates an acceptable fit. The coefficient of determination (R-Square) is 0.967, meaning that employee performance can be explained by recruitment, training, and work environment by 96.7%, while the remaining 3% is influenced by other factors not examined in this study. The structural model (inner model) analysis shows that recruitment has a positive and significant effect on employee performance (original sample 0.512, t-statistic 7.859, p-value 0.000 <( 0.05), training has a positive and significant effect (original sample 0.441, t-statistic 10.285, p-value 0.000 < 0.05), and work environment also has a positive and significant effect (original sample 0.438, t-statistic 9.956, p-value 0.000 < (0.05)
PENGARUH KOMPENSASI, DUKUNGAN ORGANISASI DANKEPUASAN KERJA TERHADAP KINERJA KARYAWANPADA PT BANK PERKREDITAN RAKYAT PIJER PODI KEKELENGEN CABANG BERASTAGI
Full text linkThis study aims to examine and analyze the influence of compensation, organizational support, and job satisfaction on employee performance at PT Bank Perkreditan Rakyat Pijer Podi, Berastagi Branch. Data were collected through questionnaires, interviews, and observations. The research population consisted of all 44 employees of PT Bank Perkreditan Rakyat Pijer Podi, Berastagi Branch, with a sample size of 44 respondents selected using a saturated sampling or census technique. The analytical methods employed in this study include validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R²), with the assistance of SPSS Version 27. The results indicate that the multiple regression equation is: Y = 5.055 + 0.231X1 + 0.306X2 + 0.113X3. The t-test results show that compensation has a positive and significant effect on employee performance at PT Bank Perkreditan Rakyat Pijer Podi, Berastagi Branch, with a t-value (2.161) > t-table (1.683) and a significance level of 0.037 < 0.05. Thus, H0 is rejected and H1 is accepted, meaning that compensation positively and significantly influences employee performance. Organizational support also has a positive and significant effect on employee performance, as indicated by a t-value (3.276) > t-table (1.683) and a significance level of 0.002 < 0.05. Hence, H0 is rejected and H2 is accepted. Job satisfaction likewise shows a positive and significant influence on employee performance, with a t-value (2.066) > t-table (1.683) and a significance level of 0.045 < 0.05. Thus, H0 is rejected and H3 is accepted. The coefficient of determination (R²) is 0.565, indicating that employee performance can be explained by compensation, organizational support, and job satisfaction by 56.5%, while the remaining 43.5% is explained by other factors such as work discipline, workload, and job stress, which were not examined in this study
PENGARUH REKRUTMEN, MOTIVASI DAN BUDAYA KERJA TERHADAP KINERJA KARYAWAN PADA PT. ALBERTO MANDIRI SEJAHTERA MEDAN
Full text linkPenelitian ini membahas pengaruh rekrutmen, motivasi, dan budaya kerja terhadap kinerja karyawan pada PT Alberto Mandiri Sejahtera Medan. Data penelitian diperoleh melalui penyebaran kuesioner kepada lima puluh tiga orang karyawan. Teknik pengambilan sampel yang digunakan adalah sampling jenuh atau sensus, sedangkan analisis data dilakukan dengan metode regresi linier berganda menggunakan perangkat lunak SPSS versi 29. Pendekatan penelitian yang digunakan adalah metode kuantitatif. Berdasarkan hasil analisis, diperoleh persamaan regresi yang menunjukkan bahwa rekrutmen, motivasi, dan budaya kerja memberikan kontribusi terhadap kinerja karyawan. Rekrutmen terbukti berpengaruh signifikan terhadap kinerja karyawan, yang ditunjukkan oleh nilai t hitung sebesar dua koma nol tiga enam yang lebih besar dibandingkan t tabel sebesar satu koma enam tujuh tujuh. Motivasi juga berpengaruh signifikan terhadap kinerja karyawan, dengan nilai t hitung sebesar empat koma tiga empat lima yang lebih besar daripada t tabel. Selanjutnya, budaya kerja menunjukkan pengaruh signifikan terhadap kinerja karyawan, ditandai dengan nilai t hitung sebesar tiga koma dua sembilan delapan yang melampaui nilai t tabel. Nilai koefisien determinasi sebesar tujuh puluh dua persen menunjukkan bahwa rekrutmen, motivasi, dan budaya kerja secara bersama-sama memberikan kontribusi besar terhadap kinerja karyawan. Sementara itu, sisanya sebesar dua puluh delapan persen dipengaruhi oleh variabel lain yang tidak diteliti dalam studi ini. Hasil uji F juga menunjukkan pengaruh simultan yang signifikan, dengan nilai F hitung sebesar delapan belas koma nol delapan enam yang lebih tinggi daripada nilai F tabel sebesar dua koma tujuh sembilan, serta nilai signifikansi nol koma nol nol nol yang lebih kecil dari batas lima persen. Dengan demikian, hipotesis nol ditolak dan hipotesis alternatif diterima, yang berarti bahwa rekrutmen, motivasi, dan budaya kerja secara simultan berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT Alberto Mandiri Sejahtera Medan
POLITIK HUKUM DAN PERAN MASYARAKAT DALAM BERBANGSA DAN BERNEGARA
Full text linkSampai sekarang masih banyak masalah hukum di Indonesia. Penegakan hukum masih jauh dari harapan. Masalah hukum tidak berkurang melainkan bertambah. Meskipun sudah banyak upaya dilakukan untuk menanggulangi masalah hukum tetapi belum berhasil. Hubungan antara hukum dan politik dapat berupa pandangan yang melihatnya sebagai suatu keharusan, kenyataan, atau kombinasi keduanya. Ketika sistem politik demokratis maka hukum akan responsif. Ketika sistem politik otoriter maka hukum akan konservatif atau ortodoks. Berdasarkan kajian terhadap Undang-Undang tentang Informasi dan Transaksi Elektronik dapat diketahui bahwa meskipun Indonesia disebut negara demokrasi dengan pemerintah yang demokratis tetapi ternyata Undang-Undang ini belum responsif sehingga sudah beberapa kali diuji di Mahkamah Konstitusi dan dilakukan perubahan. Kenyataan ini membuktikan ketidakjelasan Politik Hukum. Pada masa datang Mata kuliah Politik Hukum agar tidak hanya diberikan kepada mahasiswa program studi Ilmu Hukum melainkan mahasiswa program studi lain juga
POLITIK YANG BERKEUTAMAAN MENURUT THOMAS AQUINAS: Tinjauan Filsafat Politik dalam De Regimine Principum
Full text linkManusia adalah makhluk berpolitik (zoon politikon) karena politik merupakan bagian dari kodrat sosialnya. Melalui politik, manusia menata kehidupan bersama demi mencapai kebahagiaan. Menurut Thomas Aquinas, politik adalah kegiatan luhur yang bukan hanya mengatur masyarakat, tetapi juga menjadikan manusia lebih manusiawi. Untuk mencapai tujuan kodratnya, manusia membutuhkan rahmat Allah dan bimbingan Gereja agar politik dijalankan sesuai kehendak-Nya. Politik harus berlandaskan semangat religius dengan nilai keutamaan moral dan teologal. Kebaikan politik tidak hanya lahir dari usaha manusia, tetapi juga dari rahmat ilahi yang menyempurnakannya dalam kehidupan bersama
FINANCIAL ATTITUDE DAN FINANCIAL LITERACY TERHADAP PENGELOLAAN KEUANGAN MAHASISWA: STUDI LITERATUR BERBASIS THEORY OF PLANNED BEHAVIOR
Full text linkThis study aims to examine the influence of financial attitude and financial literacy on students' financial management behavior through the lens of the Theory of Planned Behavior (TPB). This literature review analyzes ten selected academic articles using a systematic search method spanning from 2015 to 2024. The findings indicate that financial attitude consistently shows a significant impact on students' financial behavior. Meanwhile, financial literacy—particularly its practical aspects such as saving habits and budgeting—enhances students' perceived control over their personal financial management. The integration of financial attitude and literacy forms a strong conceptual foundation for understanding and improving students' financial behavior. This study recommends the development of behavior-based financial education strategies to be incorporated into higher education curricula in order to foster healthy financial habits among students
Peran Stakeholder pada Proyek Konstruksi yang Berbasis Integrated Project Delivery (IPD)
Full text linkStudi ini mengkaji peran dan keterlibatan para pemangku kepentingan (stakeholder) dalam tahap desain proyek konstruksi dengan mengimplementasikan metode Integrated Project Delivery (IPD). Melalui pendekatan literature review yang komprehensif, studi ini menganalisis berbagai sumber literatur terkini mengenai implementasi IPD dalam industri konstruksi, dengan fokus khusus pada fase desain. Tujuan utama penelitian adalah mengidentifikasi dan menganalisis pola interaksi, tanggung jawab, serta kontribusi masing-masing stakeholder dalam menciptakan desain yang terintegrasi dan efisien. Metodologi penelitian meliputi analisis sistematis terhadap jurnal-jurnal ilmiah, laporan teknis, dan studi kasus yang relevan dalam periode 10 tahun terakhir. Hasil kajian menunjukkan bahwa keterlibatan aktif dan kolaborasi erat antar stakeholder sejak tahap awal desain merupakan faktor kunci keberhasilan proyek berbasis IPD. Penelitian ini juga mengungkapkan berbagai tantangan dan strategi dalam mengoptimalkan peran stakeholder, serta memberikan rekomendasi praktis untuk meningkatkan efektivitas kolaborasi dalam tahap desain proyek konstruksi. Studi ini berkontribusi pada pengembangan pemahaman yang lebih baik tentang dinamika hubungan antar stakeholder dalam konteks IPD dan dapat menjadi acuan bagi praktisi industri konstruksi dalam mengimplementasikan pendekatan IPD yang lebih efektif
EFEKTIVITAS MODEL PEMBELAJARAN PROBLEM BASED LEARNING (PBL) PADA PENINGKATAN KETERAMPILAN HIGHER ORDER THINKING SKILLS (HOTS) SD NEGERI 173531 MEAT
Full text linkThe purpose of this study was to determine whether the problem-based learning paradigm is useful in improving high-level thinking skills or high-level thinking skills of students of SD Negeri 173531 MEAT Mathematics in the 2024-2025 academic year. This study uses a quasi-experiment as its research methodology. The population of the study was all students of SD Negeri 173531 MEAT Mathematics in the 2024-2025 academic year. The data collection method used a control class and an experimental class. The data collection method in this study used a pretest and posttest. The data analysis method used was the t-test (Independent sample T-Test). In addition, to determine the increase, an n-gain test was carried out. The research findings show that (1) the Problem-Based Learning Model is useful for improving high-level thinking skills (HOTS) or high-level thinking; (2) indicators of knowledge transfer, critical thinking, and problem solving are in the high, medium, and medium categories, respectivel