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All Journal Jurnal Minfo Polgan (JMP) Eastasouth Journal of Effective Community Services Journal of Accounting, Management, Economics, and Business PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Menulis: Jurnal Penelitian Nusantara
Linda Wahyu Marpaung
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Computer Science & IT Economics, Econometrics & Finance Education Library & Information Science Mathematics Social Sciences Other

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The Effect of ESG Implementation and Operational Efficiency on Company Performance at PT. Agrojaya Perdana: Pengaruh Penerapan ESG dan Efisiensi Operasional Terhadap Kinerja Perusahaan pada PT. Agrojaya Perdana Carissa; Linda Wahyu Marpaung
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.v4i1.352

Abstract

This study aims to determine the effect of ESG implementation on company performance at PT. Agrojaya Perdana, determine the effect of operational efficiency on company performance at PT. Agrojaya Perdana, and determine the effect of ESG implementation and operational efficiency on company performance at PT. Agrojaya Perdana. The research methodology used is quantitative research. The type of data used in this study is quantitative data, which is data obtained in the form of numbers or figures. The data source is primary data. Primary data was obtained from the results of a questionnaire distributed to PT. Agrojaya Perdana employees. The population in this study was PT. Agrojaya Perdana employees. From the population, a sample of 30 was selected. Validity tests, reliability tests, multiple linear regression analysis, classical assumption tests, partial hypothesis tests (T-tests) and simultaneous significance (F-tests), as well as coefficient of determination tests were all included in the data analysis and testing. The results of the analysis provide the equation Company Performance = 6.205 + 0.254 ESG Implementation + 0.548 Operational Efficiency + e. The t-test results show that the ESG implementation variable has a positive and significant effect on company performance at PT. Agrojaya Perdana where tcount (2.043) > ttable (2.000), the operational efficiency variable has a positive and significant effect on company performance at PT. Agrojaya Perdana where tcount (5.980) > ttable (2.000), the F-test results show that Fcount (71.780) > Ftable (3.15) which means that the independent variables (ESG implementation and operational efficiency) simultaneously affect the dependent variable (company performance). The results of the coefficient of determination (R2) show that 70.5% of company performance variables are influenced by ESG implementation and operational efficiency while the remaining 29.5% are influenced by other variables.
The Influence of Fraud Diamond, Beneish M-Score and Dechow F-Score in Detecting Financial Statement Fraud in Agricultural Companies in the Plantation Sub-Sector (Listed on the IDX) Andini Hajeriah Mualim; Linda Wahyu Marpaung; Stephen C. Fajardo; Safa D. Manala-O
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.v4i1.363

Abstract

The focus of the study is to examine the Influence of Fraud Diamond, Beneish M-Score and Dechow F-Score in Detecting Financial Statement Fraud. This study was conducted to demonstrate that applying theoretical and quantitative fraud detection models can help identify the likelihood of financial statement manipulation. Companies that are evaluated using these approaches are expected to show more transparent and accountable financial reporting practices, thereby strengthening investor confidence and improving corporate governance. Secondary data serves as the data source for this study, which uses quantitative data types. A population of 32 in the Agricultural Companies in the Plantation Sub-Sector was taken from the Indonesia Stock Exchange website for the period 2021-2024 as many as 20 samples using the Purposive Sampling method. Hypothesis testing was conducted using logistic regression analysis using SPSS 26.0 software. The results showed that Fraud Diamond, Beneish M-Score, Dechow F-Score simultaneously influenced Financial Statement Fraud. ACHANGE, ROA, RECEIVABLE, BDOUT, AUDCHANGE partially influenced Financial Statement Fraud. While LEV, DCHANGE, Beneish M-Score, Dechow F-Score partially did not have a significant effect on Financial Statement Fraud.
Pengaruh Sikap Skeptisisme Profesional Auditor dan Pengalaman Auditor Terhadap Kemampuan Mendeteksi Fraud Liliana Daeli; Frenky Situmorang; Linda Wahyu Marpaung; Audra Nailufar
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.v15i1.16096

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sikap skeptisisme profesional auditor dan pengalaman auditor terhadap kemampuan mendeteksi fraud pada kantor akuntan publik di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan menggunakan aplikasi SPSS sebagai pengolahan data. Teknik penentuan sampel mengunakan teknik sampling hair, sehingga sampel yang digunakan pada penelitian ini adalah 100 auditor yang bekerja pada kantor akuntan publik yang ada di Indonesia. Model analisis data yang digunakan untuk menguji hipotesis adalah model regresi linear berganda. Nilai t hitung  variabel sikap skeptisisme profesional auditor adalah 2.813 sedangkan nilai t tabel adalah 1.998 (2.813 > 1.998). Nilai signifikansi variabel sikap skeptisisme profesional auditor sebesar 0,006 atau lebih kecil dari 0,05 sehingga diperoleh kesimpulan bahwa sikap skeptisisme profesional auditor berpengaruh dan signikan terhadap kemampuan mendeteksi fraud. Nilai t hitung  variabel pengalaman auditor adalah 5.653 sedangkan nilai t tabel adalah 1.998 (5.653 > 1.998). Nilai signifikansi variabel pengalaman auditor sebesar 0,000 atau lebih kecil dari 0,05 sehingga diperoleh kesimpulan bahwa pengalaman auditor berpengaruh dan signikan terhadap kemampuan mendeteksi fraud. Nilai f hitung sebesar 17,501 sedangkan nilai f tabel sebesar 3.939 atau 17.501 > 3.939. Nilai signifikansi sebesar 0,000 atau lebih kecil dari 0,05 sehingga diperoleh kesimpulan bahwa secara simultan sikap skeptisisme profesional auditor dan pengalaman auditor berpengaruh signikan terhadap kemampuan mendeteksi fraud.
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 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.
Accountability of Village Fund Management: A Qualitative Study in Ketaren Village Linda Wahyu Marpaung; Susan Grace V. Nainggolan; Jefri Jefri
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 4 No. 3 (2026)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v4i3.2313

Abstract

Purpose – This study aims to describe and analyze the accountability of Village Fund management in Ketaren and to identify the factors that support and hinder the realization of accountability. Methodology – This study employs a descriptive qualitative approach. Data were collected through semi-structured interviews, observation, and document review involving four purposively selected informants. Data were analyzed using the interactive model of Miles and Huberman. Findings – Accountability of Village Fund management in Ketaren Village has generally been carried out in accordance as confirmed by the Village Head and corroborated by the Village Secretary. The Village Head stated that the Village Fund allocation has greatly benefited the community, the Village Secretary stated that administrative and reporting processes ran well and on time without obstacles, the BPD Chairperson stated that the oversight function had been carried out well, and the community leader stated that the Village Head, who has served three terms, has performed his duties well and is highly attentive to community needs. The only inhibiting factor identified is external in nature. Novelty – This study shows that, unlike prior studies that mainly report internal-technical obstacles, the accountability constraints in Ketaren Village originate from an external, structural source, namely national fiscal policy. Significance – The findings are useful for the Ketaren Village government in sustaining good governance practices, for policymakers concerned with the allocation of Village Fund transfers, and for future researchers examining village financial accountability.
Pengaruh Hubungan Pelanggan Dan Kepercayaan Terhadap Loyalitas Pelanggan pada UMKM Kopi di Kota Medan Nabila Wulandari; Kelly Yohani; Linda Wahyu Marpaung
Menulis: Jurnal Penelitian Nusantara Vol. 2 No. 5 (2026): Menulis - Mei
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v2i5.1133

Abstract

Loyalitas pelanggan merupakan aset strategis yang sangat penting bagi keberlangsungan UMKM kopi di Kota Medan di tengah persaingan industri yang semakin ketat. Penelitian ini bertujuan untuk mengkaji pengaruh hubungan pelanggan dan kepercayaan terhadap loyalitas pelanggan pada UMKM kopi di Kota Medan melalui pendekatan studi literatur. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR), di mana data dikumpulkan dari berbagai jurnal ilmiah terindeks SINTA yang diterbitkan. Hasil kajian literatur menunjukkan bahwa hubungan pelanggan (customer relationship) berpengaruh positif dan signifikan terhadap loyalitas pelanggan, di mana pengelolaan hubungan yang baik melalui program retensi, komunikasi personal, dan penanganan keluhan mampu meningkatkan keterikatan pelanggan. Kepercayaan juga terbukti berpengaruh positif dan signifikan terhadap loyalitas pelanggan, dengan dimensi kemampuan (ability), niat baik (benevolence), dan integritas (integrity) sebagai faktor pembentuk utama. Secara simultan, hubungan pelanggan dan kepercayaan memberikan kontribusi yang signifikan terhadap pembentukan loyalitas pelanggan. Kesenjangan penelitian yang ditemukan menunjukkan bahwa studi yang secara spesifik mengintegrasikan kedua variabel tersebut dalam konteks UMKM kopi di Kota Medan masih sangat terbatas, sehingga diperlukan penelitian empiris lanjutan. Temuan literatur ini diharapkan dapat menjadi landasan bagi pelaku UMKM kopi di Kota Medan dalam merancang strategi pemasaran relasional yang efektif guna membangun dan mempertahankan loyalitas pelanggan jangka panjang.
Community Empowerment Through Transparency and Accountability of Village Funds as an Effort to Increase Resource Potential and Independence in Pematang Johar Village Linda Wahyu Marpaung; Jefri Jefri; Yannuke Patricia Siahaan; Muhammad Hafiz Abd.Rashid; Sipnarong Kanchawongpaisan; Pan Bao Giang; Thierry Charlson Lohart
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.510

Abstract

This community service activity aims to strengthen transparency and accountability in the management of Village Funds as an effort to increase the potential of resources and independence of Pematang Johar Village, Deli Serdang Regency. The program is implemented through observation, socialization, implementation, and evaluation stages, which are designed to identify village needs, increase the capacity of officials, and strengthen technology-based village governance. The results of the activities show that Pematang Johar Village has a strong commitment to realizing good governance through the use of the Siskeudes application, the implementation of digital village services, and the capacity building of village officials in administrative and financial management. In addition, the potential for rice field ecotourism that is developing in the village contributes greatly to strengthening the local economy and empowering the community. Through strengthening transparency, accountability, and community participation, this program contributes to promoting village independence and supporting sustainable development.
Creation of Attractive Digital Marketing to Improve the Branding of Pematang Johor Community Businesses Rahmad Dianta Purba; Linda Wahyu Marpaung; Muhammad Hafiz Abd.Rashid; ⁠Hendra Halim; Sipnarong Kanchawongpaisan; Phan Bao Giang; Nabila Dwi Puspita Sari
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.516

Abstract

This community service and research project aims to enhance the digital capabilities of the Pematang Johar Rice Field Tourism Village community through strengthened branding and digital marketing. The activity was motivated by the significant decline in tourist visits during the COVID-19 pandemic, which highlighted the need for more adaptive promotional strategies. The study employed a descriptive-participatory approach consisting of observation, socialization, training, and mentoring activities. A total of 60 participants were involved in training sessions covering visual content production, social media management, Google Maps optimization, and village website development. Pre-test results indicated low levels of digital literacy (40/100), while post-test scores increased sharply to 90/100 after the mentoring sessions. Beyond technical improvements, the program also led to social transformation, including the formation of a village digital team, increased collaboration among MSMEs, and the establishment of a new branding identity: “Pematang Johar – Rice Field Tourism on the Outskirts of Medan City.” The outcomes demonstrate that digital marketing is an effective strategy for promoting tourist villages and supporting sustainable local economic growth.
Co-Authors Albert herlambang Andini Hajeriah Mualim Audra Nailufar Carissa Elva Elva Jefri Jefri Jefri Jefri Johnny Chandra Kelly Yohani Liliana Daeli Muhammad Hafiz Abd.Rashid Nabila Dwi Puspita Sari Nabila Wulandari Nafatika Indriyani Simbolon Pan Bao Giang Phan Bao Giang Rahmad Dianta Purba Safa D. Manala-O Sipnarong Kanchawongpaisan Situmorang, Frenky Stephen C. Fajardo Susan Grace V Nainggolan Thierry Charlson Lohart Yannuke Patricia Siahaan ⁠Hendra Halim