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All Journal Jurnal Minfo Polgan (JMP) PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Albert herlambang
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Computer Science & IT Education Library & Information Science Mathematics Social Sciences Other

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The Effect of Financial Literacy and Financial Management on Financial Well-being in MSMEs Medan Helvetia District Jane Gloria Shieh; Putri Wahyuni; Albert herlambang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.335

Abstract

This study aims to analyze the effect of financial literacy and financial management on financial well-being in Micro, Small, and Medium Enterprises (MSMEs) in Medan Helvetia District. This study uses a quantitative approach method and primary data, where the research data is in the form of survey results on MSMEs in Medan Helvetia District and uses a saturated sample of 60 samples. Data analysis and testing consist of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (t test) and simultaneous (F test). The results of the validity and reliability tests indicate that the research instrument is valid and reliable. The results of this study indicate that financial literacy has a significant effect on the financial well-being of MSMEs in Medan Helvetia District with a calculated t value of 3.927 > t table 2.00172. Financial management has a significant effect on the financial well-being of MSMEs in Medan Helvetia District with a calculated t value of 2.250 > t table 2.00172. Financial literacy and financial management have a significant simultaneous effect on the financial well-being of MSMEs in Medan Helvetia District with a calculated F value of 16.326 > F table 3.16. The coefficient of determination (R2) value of 0.363 indicates that 36.3% of the variation in financial well-being can be explained by financial literacy and financial management, while the remaining 63.7% is explained by other factors outside this research model.
Pengaruh E-Commerce dan Sistem Informasi Akuntansi Terhadap Kinerja UMKM Sektor Kuliner di Kota Medan Elva Elva; Linda Wahyu Marpaung; Albert Herlambang
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16100

Abstract

The rapid advancement of information technology has transformed the way businesses interact with markets and consumers, particularly in the culinary sector of micro, small, and medium enterprises (MSMEs) in Medan City. Digitalization through e-commerce provides opportunities for MSMEs to expand market reach, reduce operational costs, and improve transaction efficiency. Meanwhile, the implementation of accounting information systems (AIS) plays a crucial role in enhancing the accuracy of financial records, transparency of reporting, and supporting managerial decision-making. This study aims to analyze the influence of e-commerce and AIS on the performance of culinary MSMEs in Medan. A quantitative approach with causal analysis was employed, involving 223 respondents selected through purposive sampling. Data were collected using Likert-scale questionnaires and analyzed with multiple linear regression using SPSS version 25. The findings reveal that both e-commerce and AIS have a positive and significant effect on MSME performance, both partially and simultaneously. The coefficient of determination (R²) of 49.8% indicates that nearly half of the variation in MSME performance can be explained by these two variables, while the remaining 50.2% is influenced by other factors not examined in this study. The results conclude that the synergy between e-commerce adoption and AIS implementation is a critical strategy for improving competitiveness, operational efficiency, and customer satisfaction in the digital era. Practical implications highlight the need for strengthening digital and accounting literacy among MSME actors, supported by government policies to enhance access to technology. Future research is recommended to include additional variables such as entrepreneurial orientation, product innovation, or the role of social media to provide a more comprehensive understanding of factors affecting MSME performance in the digital economy.
Pengaruh Pajak Daerah, Retribusi Daerah dan PDRB Terhadap PAD Kota Medan Ave Maria Togatorop; Putri Wahyuni; Albert Herlambang
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16115

Abstract

This study is motivated by the importance of Regional Original Revenue (PAD) as an indicator of regional financial independence influenced by local taxes, regional levies, and Gross Regional Domestic Product (GRDP). This study aims to analyze the effect of local taxes, regional levies, and GRDP on PAD in Medan City, both partially and simultaneously. This research uses a quantitative approach with secondary time series data covering 60 months from 2020 to 2024 using a saturated sampling technique. The analytical method employed is multiple linear regression using SPSS at a 5% significance level. The partial results show that local taxes have a t-value of 2.055 > 2.003 (t-table) with a significance of 0.045 < 0.05, regional levies have a t-value of 2.047 > 2.003 (t-table) with a significance of 0.045 < 0.05, and GRDP has a t-value of 2.005 > 2.003 (t-table) with a significance of 0.050 ≤ 0.05 (at the significance threshold), indicating that all variables have a positive and significant effect on PAD. Simultaneously, the F-value is 8.662 > 2.769 (F-table) with a significance of 0.000 < 0.05, indicating that all independent variables jointly have a significant effect on PAD. The coefficient of determination (R²) is 0.317 or 31.7%, indicating that the variables in this study explain variations in PAD, while the remaining 68.3% is influenced by other variables outside the study. The implication of this study is the importance of optimizing local taxes, regional levies, and regional economic activities to increase PAD. Future research is recommended to include additional variables and extend the observation period.
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Pajak Sebagai Variabel Moderasi Nafatika Indriyani Simbolon; Linda Wahyu Marpaung; Albert Herlambang; Johnny Chandra
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16116

Abstract

This study aims to analyze the effect of tax knowledge, tax sanctions, and the quality of tax officer services on individual taxpayer compliance, with tax awareness as a moderating variable. The research was conducted at KPP Pratama Medan Timur. The population consisted of 130,468 individual taxpayers, with a sample of 400 respondents determined using purposive sampling and the Slovin formula. Data were collected through questionnaires using a 1–5 Likert scale. The analytical methods employed included descriptive statistics, classical assumption tests (normality, multicollinearity, linearity, heteroscedasticity), multiple regression analysis, Moderated Regression Analysis (MRA), as well as the coefficient of determination (R²), F-test, and t-test using SPSS version 26. The results showed that: (1) tax knowledge has a positive and significant effect on individual taxpayer compliance; (2) tax sanctions have a positive and significant effect; (3) the quality of tax officer services has a positive and significant effect; (4) tax awareness has a positive and significant effect; (5) tax awareness strengthens the effect of tax knowledge on compliance; (6) tax awareness does not moderate the effect of tax sanctions on compliance; (7) tax awareness strengthens the effect of the quality of tax officer services on compliance. The coefficient of determination (R²) value of 0.612 indicates that 61.2% of the variation in taxpayer compliance is explained by the independent and moderating variables, while the remaining 38.8% is explained by other variables outside the research model. This study concludes that tax knowledge, tax sanctions, quality of tax officer services, and tax awareness simultaneously and partially affect individual taxpayer compliance at KPP Pratama Medan Timur. Tax awareness acts as a moderating variable that strengthens the relationship between tax knowledge and compliance, as well as between the quality of tax officer services and compliance, but does not strengthen the relationship between tax sanctions and compliance.
Pengaruh Pemanfaatan E-Filing Sanksi Pajak dan Pengetahuan Wajib Pajak terhadap Kepatuhan SPT Tahunan Pelaporan Riris Togi Marito Nadapdap; Albert Herlambang; Deliyanti Simbolon
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16117

Abstract

This study aims to analyze the effect of e-filing utilization, tax sanctions, and taxpayer knowledge on individual taxpayers’ compliance in reporting Annual Tax Returns at KPP Pratama Medan Barat, both partially and simultaneously. This research employs a quantitative approach using primary data collected through questionnaires distributed to respondents. The unit of analysis consists of individual taxpayers registered at KPP Pratama Medan Barat. The sampling technique used is incidental sampling, with a total sample size of 399 respondents.The analytical method applied in this study is multiple linear regression with the following equation: Annual Tax Return Compliance = 6.933 + 0.124 E-Filing Utilization + 0.186 Tax Sanctions + 0.276 Taxpayer Knowledge + e. The partial test results indicate that e-filing utilization, tax sanctions, and taxpayer knowledge each have a significant effect on Annual Tax Return compliance. This is evidenced by the t-statistics values exceeding the t-table values and significance levels below 0.05.Simultaneously, the results show that all independent variables collectively have a significant effect on Annual Tax Return compliance, as indicated by the F-statistic value exceeding the F-table value and a significance level below 0.05. Therefore, it can be concluded that e-filing utilization, tax sanctions, and taxpayer knowledge play an important role in improving individual taxpayer compliance in reporting Annual Tax Returns at KPP Pratama Medan Barat.
Co-Authors Ave Maria Togatorop Deliyanti Simbolon Elva Elva Jane Gloria Shieh Johnny Chandra Linda Wahyu Marpaung Nafatika Indriyani Simbolon Putri Wahyuni Riris Togi Marito Nadapdap