Jurnal Universitas Dharma Andalas
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Workshop Teknik Presentasi Sebagai Komunikasi Persuasif Bagi Kelompok Masyarakat Peduli Iklim Bumiku Satu
Climate change is an environmental phenomenon that is recognized as a threat to human life. Various efforts have been made by the government to prevent the impacts of climate change, including by establishing the Climate Village Program (ProKlim). Community participation is one of the important indicators in supporting the successful implementation of ProKlim. Therefore, presentation skills in order to persuade the surrounding community to be involved in ProKlim activities are needed by the participants and board members. With presentations that are carefully prepared, mature, attractive and clear, it is hoped that the contents of the message will be more easily understood by the audience. In response to this, this community service activity is considered important and strategic for the sustainability of ProKlim in the future. This Community Service Partner is the Bumiku Satu Climate Care Community Group which is located at Jl. Mango Well 1. RT 001 RW 001, Gaga Village, Larangan District, Tangerang City, Banten 15154. By holding community service in the form of presentation technique workshops as persuasive communication, the participants and members of the management of the Bumiku Satu climate care community in the Gaga Larangan village gain knowledge and increase understanding, abilities and skills regarding good presentation techniques that can be applied to persuade the public to campaign for programs or activities
Evaluasi penerapan Permendagri No.19 Tahun 2016 Dalam Penatausahaan Aset Milik Daerah Pada Badan Pengelola Keuangan Daerah Kabupaten Padang Pariaman
This study aims to determine the effectiveness of the application of regionally owned asset administration in the regional financial management agency of Padang Pariaman Regency in accordance with the Permendagri No. 19 of 2016. The object of this research is the Regional Financial Management Agency of Padang Pariaman Regency. The data used are Primary Data (KIB, FIR, BI) and Secondary (Capital Expenditure Recap and other Documentation). The indicators used in this research are Bookkeeping, Inventory, and Reporting. Data collection techniques using Observation, Interview, and Documentation. The results showed that the Regional Financial Management Agency of Padang Pariaman Regency had carried out the administration in accordance with the Regulation of the Permendagri No. 19 of 2016 has not been optimal
Strategi Pemasaran Produk Dalam Meningkatkan Kepuasan Pelanggan
Marketing strategy is a strategy that used by company in sustainable way to win market competition for long term. This journal aims for company to have product strategy to increase customer satisfaction. Product is a thing that could be offered to customer to be noticed, asked, looked for, purchase, used, consumed by market as a tool for fulfillment or market willingness. Product could give tangible or intangible benefit to satisfy customers potentially. Customer satisfaction is a key factor for business development. Product strategy will have an impact to customer satisfaction. Therefore, satisfied customers will buy product repeatedly and recommend that product to other customer
The Effect Of Special Allocation Funds, Profit Sharing Funds And Rest Of Budget Calculations On Capital Expenditures In District And City Governments In West Sumatra Province
ABSTRACT
The purpose of the study was to determine the effect of special allocation funds, profit-sharing funds and the remainder of the budget calculation on capital expenditures (study on Regency and City Governments in West Sumatra Province). This type of research is quantitative research. The scale used is the ratio measurement scale. The data used is time series data analysis. Source of data in the form of secondary data. The population is 19 regencies and cities in West Sumatra Province, which consists of 12 regencies and 7 cities for the 2014-2019 period. The sampling technique used was saturated sampling. Data collection technique is documentation. The data analysis technique is multiple linear regression analysis. Based on the results of the research that has been done, it can be concluded that the DAK has a significant positive effect on capital expenditures so that the hypothesis is accepted. DBH has a significant positive effect on capital expenditure so that the hypothesis is accepted. SILPA has no significant effect on capital expenditure so that hypothesis is rejected. DAK, DBH and SILPA together have a significant positive effect on capital expenditures. The adjusted R square value is 0.668, this means 66.8% of capital expenditure in 19 regencies and cities in West Sumatra Province which can be explained by special allocation funds (DAK), profit sharing funds (DBH) and excess budget calculations (SILPA). ) while the remaining 33.2% is explained by other factors not examined in this study
Self Confidence dan Courage To Take Risks Mempengaruhi Keberhasilan UMKM Rendang Kota Payakumbuh
The purpose of this paper is to to identify Self Confidence and Courage to Take Risks and their relationship to the success of UMKM engaged in gastronomy, especially Rendang in the city of Payakumbuh, West Sumatra. This research was conducted on all UMKM owners of rendang culinary who are members of the Iko Sero Payakumbuh Cooperative, totaling 43 business actors who are registered as members of the cooperative until 2021. The data collected was analyzed using the SPSS 21 program which provides relevant analyzes such as analysis of validity, reliability and regression analysis. Three hypotheses were developed to study the effect of Self Confidence and Courage to Take Risks on the success of Rendang UMKM in Payakumbuh City. Through correlation analysis, Self Confidence and Courage to Take Risks in the gastronomic field were observed to have a significant influence on the success of the Rendang UMKM. All key variables have a significant relationship with the success of SMEs. The results of the regression analysis showed that the most significant independent variable affecting the success of the Rendang UMKM business in Payakumbuh City was Self Confidence
ABSTRAK
Penelitian ini bertujuan untuk mengidentifikasi Self Confidence dan Courage to Take Risks dan hubungannya dengan keberhasilan UMKM yang bergerak pada bidang gastronomi khususnya rendang di kota Payakumbuh, Sumatera Barat. Penelitian ini dilakukan pada seluruh UMKM Pemilik Usaha kuliner rendang yang tergabung di Koperasi Iko Sero Payakumbuh yang berjumlah 43 pelaku usaha yang terdaftar sebagai anggota koperasi sampai tahun 2021. Data yang terkumpul dianalisis dengan menggunakan program SPSS 21 untuk dilakukan analisis validitas, Reliabilitas dan analisis regresi. Tiga hipotesis dikembangkan untuk mempelajari pengaruh Self Confidence dan Courage to Take Risks terhadap keberhasilan UMKM rendang di Kota Payakumbuh. Melalui analisis korelasi, Self Confidence dan Courage to Take Risks pada bidang gastronomi yang diamati memiliki pengaruh yang signifikan dengan keberhasilan UMKM Rendang tersebut. Semua variabel kunci memiliki hubungan yang signifikan dengan keberhasilan UMKM. Hasil analisis regresi menunjukkan bahwa variable independen yang paling signifikan mempengaruhi keberhasilan bisnis UMKM rendang di Kota Payakumbuh adalah Self Confidence.
 
Trend Penghindaran Pajak Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia
Tax avoidance is an action taken by taxpayers to reduce the tax burden by exploiting the weakness of legislation (loopholes), although this tax avoidance practice does not violate the laws and regulations but this action is considered an immoral act (unacceptable). This research is motivated by the large number of tax evasion carried out by corporations which has become a complaint in several countries, including Indonesia, which causes state losses. This study uses the Effective Tax Ratio (ETR) as a proxy or measurement of tax avoidance. The ETR method is done by dividing income tax expense by profit before tax. This study aims to empirically test the avoidance trend in food and beverage companies listed on the Indonesia Stock Exchange. This type of research is descriptive research, namely research that explains one variable in a particular situation. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2011-2020 with a population of 80 companies. This study found the average value of ETR within 10 years was 23% and the maximum value of ETR for 10 years (2011-2020) was 34.87%, namely in 2015.
ABSTRAK
Penghindaran pajak merupakan tindakan yang dilakukan oleh wajib pajak untuk mengurangi beban pajak dengan memanfaatkan kelemahan peraturan perundang-undangan (loopholes), meskipun praktek penghindaran pajak ini tidak melanggar peraturan perundang-undangan tetapi tindakan ini dianggap sebagai perbuatan tidak bermoral (unacceptable). Penelitian ini termotivasi dari banyaknya penghindaran pajak yang dilakukan oleh korporasi yang menjadi keluhan beberapa negara termasuk di Indonesia yang menimbulkan kerugian negara. Penelitian ini menggunakan Effective Tax Ratio (ETR) sebagai proksi atau pengukuran penghindaran pajak. Metode ETR ini dilakukan dengan membagi beban pajak penghasilan dengan laba sebelum pajak. PenelItian ini bertujuan menguji secara empiris tentang trend penghindaran pada perusahaan makanan dan minuman yang terdaftar pada Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian deskriptif, yaitu penelitian yang menjelaskan satu variable dalam situasi tertentu. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 20211-2020 dengan populasi sebanyak 80 perusahaan. Penelitian ini menemukan nilai rata-rata ETR dalam kurun waktu 10 tahun sebesar 23% dan nilai maksimal ETR sepanjang 10 tahun (2011-2020) sebesar 34,87% yaitu pada tahun 2015.
 
The Predictors of Indonesia’ Patient’s Loyalty a Literature Review
The purpose of this study is to determine the factors that predict Indonesia’s patient’s loyalty. The methodology of this research is conceptual paper that review several literatures from past studies regarding the factors that determine patient’s loyalty. After reviewing the literature extensively, it found that healthcare service quality, hospital reputation, and patient’s confidence are included as the predictor of Indonesia’s patients Loyalty. It is highly recommended for Indonesia’s healthcare providers to deliver adequate healthcare service quality to boost hospital reputation and patients’ confidence to build patient loyalty. At the end, the researcher extensively discussed the findings, implications, and the limitations of the study, and equally made recommendations for future research to broaden the scope of the research in terms of the variables, population, and methodolog
Pengaruh E-Commerce Terhadap Peningkatan Pendapatan Usaha Mikro Kecil Dan Menengah Di Kota Padang
The purpose of this study was to determine the effect of e-commerce on increasing revenue of BNI- assisted MSMEs in Padang City. The object of the research is MSMEs in Padang City, West Sumatra. The formulation of the research problem is: how is the influence of e-commerce on increasing the income of Micro, Small and Medium Enterprises in Padang City. The research hypothesis is: E-Commerce has a significant influence on increasing the income of MSMEs. The research approach is quantitative. The study population was 108 MSME units. The number of research samples was 52 MSMEs. Data collection using a questionnaire. Data analysis uses simple linear regression. The results of the study found: e-commerce has a significant effect on increasing revenue of MSMEs
Pelaksanaan Bimbingan Penyuluh Agama Islam Kepada Masyarakat Dengan Menggunakan Bahasa Agama Di Kabupaten Langkat
Artikel ini bertujuan mendeskripsikan pelaksanaan bimbingan penyuluh agama Islam kepada masyarakat dengan menggunakan bahasa agama di Kabupaten Langkat tujuan penulisan artikel ini ialah sebagai edukasi kepada pembaca dan penyuluh agama Islam agar melakukan evaluasi sehingga pelaksanaan bimbingan kepada masyarakat bisa dilakukan lebih optimal dihari berikutnya dengan harapan mendapatkan ridho Allah SWT. Jenis penulisan artikel ini adalah pengabdian kualitatif yang berupaya memaparkan dan menggambarkan pengabdian penyuluh agama Islam yang tulus dan ikhlas kepada masyarakat yang telah dilaksanakan lalu dideskripsikan secara terstruktur dengan mengikuti kaidah-kaidah penulisan karya tulis ilmiah yang berlaku. Dari hasil penulisan artikel ini maka ditemukan ialah. Pertama, pelaksanaan bimbingan penyuluhan dilingkungan sosial masyarakat dan dibeberapa lembaga/institusi lintas sektoral. Kedua, penyuluh agama Islam memilki tujuan kerja yang jelas dan program kerja yang terukur. Ketiga, pelaksanaan bimbingan dilakukan dengan cara-cara yang humanis dan persuasif.
Kata Kunci:.Pelaksanaan Bimbingan. Penyuluh agama Islam, Kabupaten Langkat.
 
Less Contact Society Melalui Pemanfaatan Website Masjid Al-Ihsan Komplek Aru Indah Kota Padang
The process of implementing the financial management of the al Ihsan mosque is still done manually and there is still frequent physical contact between the mosque administrators and between the administrators and the congregation. All financial reporting is still recorded on the blackboard which is displayed on one of the inner walls of the mosque. Every community who wants to donate their funds must report and meet directly with the mosque management. Likewise, if the public wants to know the current state of the mosque's cash. So that there is still direct physical contact between people. For this reason, the Dharma Andalas University (UNIDHA) Information System lecturer team tries to help through the use of information technology in the form of a mosque website which functions to provide more complete information with a wider reach to the general public about the al-Ihsan mosque but still by carrying out and prioritizing the concept of Less. Contact Society in order to maintain the safety and health of the community in the al Ihsan mosque environment