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All Journal Electro Luceat Journal of Economic, Bussines and Accounting (COSTING) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE International Journal Of Economics Social And Technology Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Bukit Pengharapan
Nainggolan, Benny Rojeston Marnaek
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Religion Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, BELANJA MODAL, DAN JUMLAH PENDUDUK TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN/KOTA DI SUMATRA UTARA TAHUN 2019-2022 Natasha, Felicia; Jocelyn, Nadia; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13457

Abstract

Riset ini dilakukan dengan tujuan menganalisis perubahan pertumbuhan ekonomi akibat dampak yang diberikan dari perubahan pendapatan asli daerah, dana alokasi umum, belanja modal, dan jumlah penduduk. Populasi penelitian merupakan Kabupaten/Kota pada Provinsi Sumatera Utara periode 2019 sampai 2022. Data dikumpulkan melalui laporan publikasi Badan Pusat Statistik yaitu Laporan Realisasi Keuangan Pemerintah Daerah Provinsi Sumatra Utara. Penelitian merupakan penelitian kuantitatif yang memakai metode analisis uji asumsi klasik, beserta metode analisis linear berganda. Sampel dipilih menggunakan metode dokumentasi. Kesimpulan penelitian adalah 17,1% variabilitas pertumbuhan ekonomi merupakan pengaruh dari variabel PAD, DAU, belanja modal, serta jumlah penduduk, sementara 82,9% sisanya dipengaruhi oleh variabel yang tidak tercakup yang berada di luar fokus studi, Secara parsial belanja modal memberikan dampak yang signifikan terhadap pertumbuhan ekonomi sedangkan ketiga variabel lainnya tidak. Sedangkan secara simultan, pertumbuhan ekonomi dipengaruhi oleh keempat variabel tersebut secara signifikan.
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
PENDAMPING PENERAPAN SAK ETAP DALAM PENYUSUNAN LAPORAN KEUANGAN UNTUK PENINGKATAN POTENSI DESA MELALUI PRODUKTIVITAS PEMBANGUNAN SUMBER DAYA AIR BERSIH BUMDESA SUMBER BARU, DESA BANDAR BARU Sipahutar, Tetty Tiurma Uli; Nainggolan, Benny Rojeston Marnaek; Romy, Elly; Piter, Jhon
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.427

Abstract

With the enactment of Law No. 6 of 2014, villages have become autonomous regions and have the right to manage their village income independently. Sumber Baru is a BUMDes in Deli Serdang Regency, Bandar Baru District, which emerged from village autonomy to realize the welfare of residents. The obligation of BUMDes as a legal entity to implement accounting standards has not been implemented in almost all regions in Indonesia. The purpose of this activity is to improve the knowledge and skills of BUMDesa administrators, especially in recording and preparing BUMDesa financial reports. The method used is training in recording and preparing BUMDesa financial reports using lecture techniques, tutorials, discussions (brainstorming), and post-training/mentoring. The results of the activities obtained are increased knowledge and understanding related to the accounting system starting from input in the form of transaction recording to the output produced in the form of BUMDesa financial reports containing financial information that will be used by BUMDesa stakeholders.
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.
ANALISIS PROGRAM TAX AMNESTY PERIODE PERTAMA SAMPAI KETIGA DALAM UPAYA PENINGKATAN PENERIMAAN PAJAK PADA KANTOR DIREKTORAT JENDERAL PAJAK WILAYAH SUMATERA UTARA I Sinaga, Annisa Nauli; Nainggolan, Benny Rojeston Marnaek
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 3 No. 4 (2018)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

Tax revenue is the main thing. With the existence of this tax amnesty program, it is expected that each layer can be used for good tax and tax governance programs for the tax directorate general. The type of research used is descriptive research, in the form of words or verbal from people. To analyze the implementation of tax amnesty in Indonesia a qualitative method with a descriptive exploratory approach is used. To clarify the description of the opportunities, challenges and weaknesses of the implementation of tax amnesty in Indonesia. SWOT Analysis (Strengths, Weaknesses, Opportunities and Threats).
SISTEM INFORMASI PENJUALAN TERINTEGRASI ANDROID: SOLUSI DIGITALISASI UMKM DALAM ERA EKONOMI DIGITAL (STUDI KASUS: KUGAR MINAMAS PANSELA) Manurung, Ria; Sipahutar, Tetty Tiurma; Nainggolan, Benny Rojeston Marnaek
Electro Luceat Vol 10 No 2 (2024): Elektro Luceat- November 2024
Publisher : LPPM Poltek ST Paul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jelekn.v10i2.843

Abstract

This study shows how an Android-integrated sales information system can help MSMEs face challenges in the digital economy era and take advantage of growth opportunities. It also aims to improve sales efficiency in providing services to customers by designing a digitalization-based sales system with an Android model. Data collection, analysis, design, development, and testing comprise prototype method of system development. Based on the Paired Samples Test results, it is clear that H0 is rejected and H1 is accepted because the Sig value is 0.00, which means that the Sig value is less than 0.05. Based on hypothesis testing, therefore, the Sig value is less than 0.05. As demonstrated by a case study on Kugar Minamas Pansela, one of the solutions for the digitalization of MSMEs in a digital economy is the implementation of an integrated sales information system. The results of system testing show that average time before using the system is 7.42 minutes and the average time after using the system is 3.81 minutes. The results indicate that this system could be used to speed up Salt's sales and payment process with Android integration and become one of the solutions for the digitalization of MSMEs in the digital era.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN PERIODE 2020-2024 Zamili, Rahel Rafikaria; Simanjuntak, Gresia; Simamora, Lian Cristin; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/se5mya33

Abstract

Studi ini dilaksanakan untuk mengkaji pengaruh ukuran perusahaan, profitabilitas, likuiditas, serta solvabilitas atas kinerja keuangan pada sektor pertambangan yang terdata di BEI mulai dari periode 2020-2024. Studi ini menggunakan 51 perusahaan sebagai sampel yang diseleksi dengan cara purposive sampling. Data yang dipergunakan untuk studi ini yakni data yang diambil dari sumber yang sudah ada sebelumnya. Studi ini juga memakai pendekatan kuantitatif, dengan metode analisis regresi liniear berganda sebagai teknik pengujiannya. Berdasarkan pengujian yang telah dilakukan menyatakan bahwasanya variabel profitabilitas, likuiditas serta solvabilitas secara parsial berpengaruh signifikan atas kinerja keuangan, sementara variabel ukuran perusahaan tidak mempunyai pengaruh yang significant atas kinerja keuangan.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI PENGGUNAANINFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PADA UMKM DI KOTA TEBING TINGGI) Sitanggang, Ratna Cristian; Sihombing, Agnes Violenta; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/cfjnzy30

Abstract

UMKM di wilayah Tebing Tinggi kerap mengalami kesulitan dalam mengelola data akuntansi, yang berdampak pada optimalisasi proses bisnis dan proses pengambilan keputusan strategis. Kajian ini dimaksudkan untuk mengeksplorasi elemen-elemen penentu pemanfaatan informasi akuntansi di kalangan UMKM, khususnya menyoroti pendidikan pengusaha, program pelatihan akuntansi, dorongan bekerja, serta besarnya skala operasional. Metode kuantitatif diterapkan lewat survei kasus terhadap 100 UMKM resmi di Tebing Tinggi, di mana data utama diperoleh melalui instrumen kuesioner dan diolah dengan model regresi berganda. Analisis mengindikasikan pengaruh positif dan bermakna dari pendidikan, motivasi kerja, serta skala usaha terhadap adopsi informasi akuntansi, sedangkan pelatihan akuntansi tidak menunjukkan efek signifikan. Kesimpulan ini menekankan urgensi penguatan dorongan kerja serta pendidikan di kalangan pelaku UMKM, ditambah bantuan untuk memperluas ukuran bisnis. Studi tersebut memberikan masukan berharga bagi penyusunan regulasi pemberdayaan UMKM lokal di Tebing Tinggi.
Co-Authors Chantika, Kharen Christidayanti, Christidayanti Desi Oktaviani, Desi Fennyenti, Fennyenti Gabriela, Gabriela Jocelyn, Nadia Lahagu, Terimawati Laoli, Resti Puspita Lawrence, Kellyvani Manalu, Naomi Mardhiyah, Najla Ainal Meliana Meliana Natasha, Felicia Pakpahan, Manereo Subarjo Panjaitan, Angelina Kisfiyani Piter, Jhon purba, Justinus Feber Arianto Purba, Smirna Justina Ria Manurung, Ria Romy, Elly Sembiring, Cindy Kalbiola Br Setio, Klara Sianturi, Inggried Sm Sihombing, Agnes Violenta Simamora, Lian Cristin Simanjuntak, Gresia Sinaga, Annisa Nauli Sinaga, Jholant Bringg Luck Amelia Br Sipahutar, Tetty Tiurma Sipahutar, Tetty Tiurma Uli siregar, Rosmita Sari Sitanggang, Ratna Cristian Situmorang, Dokman Marulitua Situmorang, Febri Valentinus Susanto, Olyvia Tarigan, Elsa Br Waruwu, Berkat Kristian Wiyani, Devina Zamili, Rahel Rafikaria