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Situmorang, Dokman Marulitua
Institut Teknologi Dan Bisnis Kristen Bukit Pengharapan
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The Influence of Financial Literacy, Financial Inclusion, Internal Control, and Financial Performance on the Decision to Use QRIS among MSMEs in Medan City Manalu, Naomi; Panjaitan, Angelina Kisfiyani; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 1 (2025): Maret 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i1.599

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion, internal control, and financial performance on the decision to use QRIS among MSMEs in Medan City. This research is associative in nature with a quantitative approach. The sampling technique applied is purposive sampling, with a sample size of 95 respondents. Data collection was conducted through the distribution of questionnaires, which were then analyzed using multiple linear regression analysis techniques with SPSS version 25. Based on the research results, the partial analysis shows that: 1) Financial literacy has a significant influence on the decision to use QRIS; 2) Financial inclusion has a significant influence on the decision to use QRIS; 3) Internal control has a significant influence on the decision to use QRIS; 4) Financial performance has a significant influence on the decision to use QRIS. Simultaneously, financial literacy, financial inclusion, internal control, and financial performance collectively influence the decision to use QRIS among MSMEs in Medan City
SOSIALISASI MANFAAT TAX ALLOWANCE DAN TAX HOLIDAY PADA PERUSAHAAN-PERUSAHAAN DI KALIMANTAN Handriman Jamain, Tries; Situmorang, Dokman Marulitua
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 1 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari pengabdian ini untuk membantu pemerintah dan pelaku usaha dalam pemanfaatanpenggunaan fasilitas Tax Allowance Dan Tax Holiday yang disediakan oleh pemerintah. Metode yangdigunakan adalah FGD dan sosialisasi. Hasil dari Sosialisasi Manfaat Tax Allowance Dan Tax HolidayPada Perusahaan Pada Perusahaan Kalimantan adalah bahwa sosialisasi ini penting bagi pelaku usaha dancalon pelaku usaha yang akan berinvestasi atau sudah berinvestasi di negara Indonesia bahwa adanyakeringan pajak bagi pelaku usaha akan membantu pengalokasian dana atau modal yang dimiliki olehperusahaan sehingga Perusahaan Bisa Lebih Efektif Dan Efisien Dalam Pengoprasionalan Usaha
PENGARUH TINGKAT SUKU BUNGA. BIAYA OPERASIONAL, PENDAPATAN OPERASIONAL DAN CAPITAL ADEQUANCY TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BEI 2021-2024 br Tarigan, Putri patresia; br Ginting, Nisya Elly Aprina; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
Journal Accounting International Mount Hope Vol. 3 No. 3 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i3.790

Abstract

Banking companies function as financial institutions that offer various services, including fundraising, lending, and various other financial services to support economic growth. In this highly regulated sector, banks are required to maintain financial stability, run operations efficiently, and build client trust through proper risk management. The purpose of this study is to analyze the impact of price volatility, operating costs, laboratory operations, and capital tilt on profitability. This study uses 76 stocks from the Indonesia Stock Exchange as samples to conduct regression analysis. The results of this study indicate that economic growth is positively influenced by several variables, including interest rates, operating costs, operating profits, and capital ratios. The findings of this study indicate that several financial factors, such as interest rates, operating costs, laboratory operations, and capital recurrence ratios, have a significant impact on bank profitability. This concept emphasizes the need for efficient money management in increasing productivity and profits.
The Effect of Village Original Income, Village Fund, Village Allocation Fund, and APBD Financial Assistance on Village Expenditure in the Field of Village Development (A Study of Suka Makmur Village, Binjai Subdistrict, Langkat Regency) Meliana, Meliana; Mardhiyah, Najla Ainal; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i2.690

Abstract

This study analyzes the effect of village revenue sources on development expenditure in Suka Makmur Village, Langkat Regency. Using financial data from 2020-2024 across six hamlets (60 observations), the research applies multiple linear regression with classical assumption testing. The results show that Village Original Income (PADes) does not have a significant effect (sig. 0.758), while Village Fund (DD) (sig. 0.047), Village Allocation Fund (ADD) (sig. 0.037), and APBD Financial Assistance (sig. 0.029) have a positive effect. Overall, these variables explain 76.8% of the variation in development expenditure (R²=0.768). The findings reveal a high dependence on external funds, with PADes still not fully optimized. The implication is that there is a need to improve internal fiscal capacity through the optimization of local potential, while maintaining accountability in the management of transfer funds. The study recommends intensive assistance to strengthen fiscal independence at the village level and further research on non-financial factors supporting development.
Implementation of System Digitalization in Payment and Deposit of Non-Tax Revenue from Minerals and Coal Resources Situmorang, Dokman Marulitua; Al-Afgani, Faisal Jamaludin
Journal of Applied Management Research Vol. 3 No. 1 (2023)
Publisher : The Graduate School of Sahid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/jamr.v3i1.1546

Abstract

State revenue consists of three components, namely tax revenue, non-tax state revenue, and grants. The Financial Report of the Central Government Financial Supervisory Agency (audited) for Fiscal Year 2019, shows a contribution of Non-Tax State Revenue of 20.8 percent of total state revenue, so Non-Tax State Revenue is a significant component of state revenue to finance state spending that is not sufficiently financed from tax and grant receipts. In order to optimize the management of Non-Tax State Revenue, in 2014 an accurate, fast, and accountable, web-based (integrated) information system was introduced to support the management of Non-Tax State Revenue known as the Online Non-Tax State Revenue Information System (“SIMPONI”). However, for Non-Tax State Revenues for Natural Resources specifically for minerals and coal, there is still potential for improvement in terms of accountability and accuracy of calculations, so in 2019 a special information system was introduced for Non-Tax State Revenues for Natural Resources specifically for minerals and coal called “e-PNBP Minerba” integrated with “SIMPONI”.
Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja, dan Pengalaman Kerja terhadap Kemampuan Membuat Laporan Keuangan UMKM Berdasarkan SAK EMKM di Kota Medan Benny Rojeston Marnaek Nainggolan; Dokman Marulitua Situmorang; Dimas Alberto Zandroto; Eva Lina Gultom
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6557

Abstract

This research aims to determine and analyze the influence of Accounting Knowledge, Education Level, Work Motivation, and Work Experience on the Preparation of Financial Statements for UMKM. Based on SAK EMKM, this is because there are still many UMKM entrepreneurs in Medan City who have not yet prepared financial statements in accordance with the SAK EMKM standards. This research is a type of quantitative research. In the data collection required for this research, a research questionnaire was used, which was distributed to UMKM traders. All the respondents in this study are micro-business operators in the city of Medan. This study uses purposive sampling technique as the sampling method. The total sample used amounted to 95 micro enterprises. The data analysis technique used in this study is multiple linear regression analysis with the aid of SPSS software. The results of the analysis from this study indicate that the variables of Accounting Experience and Work Experience have a positive and significant impact on the preparation of financial statements based on SAK EMKM, while the Level of Education and Work Motivation do not have a positive impact.
Accounting Knowledge Behavior, Recording Behavior, and Revenue: The Moderating Role of Cultural Behavior Situmorang, Dokman Marulitua; Freitas, Jorge Ribeiro; Gumbo, Lilian; Simon, Chosani; Parashakti, Ryani Dhyan
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.23955

Abstract

The primary aim of this study is to investigate the influence of accounting knowledge and recording practices on the revenue of micro, small, and medium-sized enterprises (MSMEs), while considering cultural behavior as a moderating factor. Employing a quantitative research approach, the study utilizes Partial Least Squares (PLS) analysis to explore the relationships between the variables of interest. The population consists of various MSMEs, from which a representative sample is selected to ensure the findings are generalizable. PLS software is used for data analysis, facilitating accurate assessments of the validity and reliability of the constructs involved. The results reveal that all indicators related to the latent variables have P values less than 0.05, confirming their reliability and validity, with each indicator demonstrating a significant direct impact on revenue. Importantly, the study finds that cultural behavior moderates the relationship between accounting knowledge and revenue, highlighting the critical role of cultural factors in influencing financial outcomes. However, the research acknowledges certain limitations, such as potential biases in self-reported data and challenges in generalizing results across different cultural contexts. Future research could build on these findings by exploring additional moderating factors and employing longitudinal designs to gain deeper insights into the dynamics at play.
Prospective Model on Enhancing Production of Traditional Grains: Evidence from Zimbabwe Mvura, Brendon; Muhoyi, Edgar; Situmorang, Dokman Marulitua
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6412

Abstract

Due to the effects of climate change, rain-fed crop (especially maize) production has been reduced, leading to food insecurity. To mitigate crop failure against negative climate change effects, the Zimbabwean government has promoted the production of traditional grains in drought-prone areas. However, according to national targets, production of these traditional grains has been very low, of recent. Therefore, the main objective of this study is to design a model that can enhance the production of traditional grains in Zimbabwe. Thus, the study investigates factors affecting traditional grain production, examined farmers’ perceptions related to institutional and policy support for traditional grain production and identified problems facing Zimbabwe's traditional grain production. A mixed method approach was utilised, where a questionnaire was administered over a sample of 151 farmers, interviewed from three wards in Nkayi district. Qualitative data were obtained through focus group discussions and key informant interviews. Study findings indicate that sorghum is the major crop grown in the area. Regression analysis results reveal that, area, quantity of fertilizer, quantity of seed, and research and development used in the traditional grain production were statistically significant. The study also found out that the five major constraints of traditional grain production in Nkayi district are, in ranked order; quelea birds, pests, shortage of draught power, seed unavailability; and frequent droughts. Based on these key findings, a model that can be used by both the Zimbabwean government and its key stakeholders to enhance production of traditional grains in Zimbabwe is designed.
Pengaruh Pengetahuan Pajak, Pemeriksaan Pajak, Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Era Digital Putri, Diana Eka; Situmorang, Dokman Marulitua
Media Akuntansi Perpajakan Vol 8, No 1 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i1.6858

Abstract

Studi ini didasarkan karena mengingat pentingnya pembayaran pajak sebagai pendapatan terbesar bagi jalannya operasional pemerintahan, sehingga pembayaran pajak perlu digiatkan agar dapat menunjang pembayaran yang dikeluarkan oleh negara. Studi ini bertujuan untuk mempelajari bagaimana pengetahuan pajak, pemeriksaan pajak, dan tarif pajak dapat mempengaruhi kepatuhan wajib pajak orang pribadi di era digital pada Kantor X Jakarta Pusat. Studi ini berjeniskan penelitian kuantitatif dengan jumlah populasi adalah semua wajib pajak orang pribadi pada Kantor X Jakarta dengan sampel sebesar 50 responden yang didapatkan dengan teknik purposive sampling dengan memakai data primer. Data dikumpulkan oleh peneliti dengan cara menyebar kuesioner kepada responden. Analisis regresi linear berganda dipakai dalam penelitian ini, melalui SPSS versi 22. Hasilnya menemukan bahwa di era digital, kepatuhan wajib pajak orang pribadi di Kantor X Jakarta Pusat dipengaruhi secara parsial oleh pengetahuan pajak, pemeriksaan pajak, dan tarif pajak
Analisis Kepatuhan Wajib Pajak Pasca Implementasi Kebijakan Tax Amnesty Situmorang, Dokman Marulitua; Pratama, Eri
Media Akuntansi Perpajakan Vol 7, No 2 (2022): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v7i2.6626

Abstract

The goal to be achieved is to find out the relationship between the implementation of the tax amnesty policy and taxpayer compliance and to find problems implementing the tax amnesty policy and find the right solution so that the expected goals can be implemented properly. The method used is a quantitative and qualitative method that seeks to link the existing facts with various applicable regulations so that an overview of taxpayer compliance will be obtained. The data taken is secondary data which is processed in the form of the number of registered taxpayers, the number of taxpayers who are required to report tax returns (SPT) and the realization of SPT reporting.The method used is a quantitative and qualitative method that seeks to link the existing facts with various applicable regulations so that an overview of taxpayer compliance will be obtained. The data taken is secondary data that is processed in the form of the number of registered taxpayers, the number of taxpayers who are required to report the Tax Return (SPT) and the realization of SPT reporting.The results show that the tax amnesty policy has a significant effect on compliance in general shortly after the policy is enacted. However, if it is detailed on corporate taxpayer compliance, non-employee individuals and employee individuals in general have no significant effect. Suggestions to be conveyed from this research are 1) the Directorate General of Taxes must continue to strive to improve services, supervision and guidance to taxpayers 2) The Directorate General of Taxes must continue to improve itself through tax reform 3) The government must be firm in implementing regulations governing sanctions for taxpayers who do not participate in the tax amnesty program.
Co-Authors Adinugroho, Suryo Al-Afgani, Faisal Jamaludin Albert Yansen Andreas Aris Eko Mulyono As’adi, Amin Ayu Natalia Siagian Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan br Ginting, Nisya Elly Aprina br Tarigan, Putri patresia Cahyani, Anggun Dahoklory, Junengsi Carli Dewi Yuliyanti, Dewi Dewi, Inneke Silvia Dimas Alberto Zandroto Djong, Alexander Mario Retto Eni Duwita Sigalingging Eri Pratama Eva Lina Gultom Fennyenti, Fennyenti Freitas, Jorge Ribeiro Gumbo, Lilian Handayani, Rina Nurul Hapsari, Veneranda Rini Helena Lestari Sibuea Helmina Putri Bungsu Herawati, Mira Indradew, Indradew Indradewi Indria, Dwihanna Santri Jamain, Tries Handriman Jocelyn, Nadia Lawrence, Kellyvani Mahadi, Wimbo Manalu, Naomi Mardhiyah, Najla Ainal Marpaung, Oktavia Meliana Meliana Muhammad Yusuf Muhoyi, Edgar Mvura, Brendon Nainggolan, Benny Rojeston Marnaek Natasha, Felicia Nugroho, Truli Pakniany, Yamres Panjaitan, Angelina Kisfiyani Pratama, Eri Putri, Diana Eka Ramlan Am Silitonga Rika Dorlina Siahaan Rissa Ayustia Rony, Zahara Tussoleha Rumahorbo, Dini Sofia Ryani Dhyan Parashakti Salouw, Elvis Santoso, Ferry Setio, Klara Simarmata, Dameria Simon, Chosani Tesalora Veronika Sinaga Usman Usman, Yohanes Wahyudi Wahyudi Widiastuti, Ina Windy Winata Wulandari, Siska Devi Yuli Rahmawati