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All Journal Niagawan Journal of Economic, Bussines and Accounting (COSTING) International Journal of Public Budgeting, Accounting and Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB) Jurnal IPTEK Bagi Masyarakat Jurnal Minfo Polgan (JMP) Jurnal Akuntansi dan Keuangan Jurnal Masyarakat Indonesia Outline Journal of Management and Accounting Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Eastasouth Journal of Effective Community Services Jurnal Pengabdian West Science Journal Of Indonesian Social Society Journal of Business Management and Economic Development Journal Accounting International Mount Hope PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Jurnal Pengabdian Masyarakat Eka Prasetya Jurnal UMKM, Manajemen dan Akuntansi (JUMA)
Situmorang, Frenky
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
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Analisis Kepatuhan Pajak pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia Frenky Situmorang
Jurnal UMKM, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): Februari 2025
Publisher : Universitas Battuta

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

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan pajak pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia serta mengidentifikasi faktor-faktor yang mempengaruhinya. Data dikumpulkan melalui survei terhadap 300 pelaku UMKM yang tersebar di beberapa wilayah Indonesia, termasuk Jakarta, Jawa Barat, Jawa Tengah, Yogyakarta, dan Bali. Hasil penelitian menunjukkan bahwa tingkat kepatuhan pajak UMKM masih rendah, dengan 45% pelaku UMKM tidak membayar pajak secara rutin. Faktor utama yang memengaruhi kepatuhan pajak antara lain adalah pengetahuan perpajakan yang terbatas, persepsi negatif terhadap pajak, kesulitan dalam pelaporan pajak, dan kurangnya pemahaman tentang manfaat pajak. Selain itu, kebijakan pemerintah yang ada, seperti insentif pajak, belum sepenuhnya dimanfaatkan oleh pelaku UMKM. Penelitian ini juga menemukan adanya perbedaan tingkat kepatuhan pajak antara sektor usaha, dengan sektor perdagangan menunjukkan tingkat kepatuhan yang lebih tinggi dibandingkan sektor jasa dan industri. Rekomendasi utama dari penelitian ini adalah perlunya program edukasi perpajakan yang lebih intensif, penyederhanaan proses administrasi pajak, serta komunikasi yang lebih jelas mengenai kebijakan perpajakan kepada pelaku UMKM agar mereka lebih termotivasi untuk memenuhi kewajiban pajak.
The Impact of Good Corporate Governance, Internal Controls, and Human Resource Competence on Fraud Prevention (A Case Study at PT Britania Akademi Indonesia): Pengaruh Good Corporate Governance, Pengendalian Internal dan Kompetensi Sumber Daya Manusia terhadap Pencegahan Fraud (Studi Kasus pada PT Britania Akademi Indonesia) Fanny; Frenky Situmorang
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.v4i1.367

Abstract

This study aims to determine whether Good Corporate Governance, Internal Control and Human Resource Competence have a significant effect on Fraud Prevention (Case Study at PT Britania Akademi Indonesia). This study uses quantitative data methods and the data source is primary data. The population in this study were all admin staff and teachers working at PT Britania Akademi Indonesia, totaling 33 people. The sample of this study amounted to 33 people obtained by saturated sampling technique. Data analysis and testing consisted of validity test, reliability test, descriptive statistics, classical assumption test, multiple linear regression analysis, partial (t-test) and simultaneous (F-test) hypothesis testing, and coefficient of determination test. The results showed that Good Corporate Governance had a significant effect on Fraud Prevention with a t-value of -2.502 > t-table 2.048. Internal Control had a significant effect on Fraud Prevention with a t-value of 3.430 > t-table 2.048. Human Resource Competence had a significant effect on Fraud Prevention with a t-value of 8.368 > t-table 2.048. Good Corporate Governance, Internal Control, and Human Resource Competence have a significant simultaneous effect on Fraud Prevention with a calculated F value of 83,000 > Ftable 3.34 with a regression coefficient value of 88.5%.
The Influence of Internal Control and GCG Implementation on Managerial Performance at PT Union Confectionery: Pengaruh Pengendalian Internal dan Penerapan GCG Terhadap Kinerja Manajerial pada PT Union Confectionery Cindi Kosasi; Frenky Situmorang
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.v4i1.371

Abstract

This study aims to determine the effect of internal control on managerial performance at PT Union Confectionery, to determine the implementation of GCG on managerial performance at PT Union Confectionery, to determine the effect of internal control and implementation of GCG on managerial performance at PT Union Confectionery. The research methodology used is quantitative research method. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or figures. The data source is primary data. Primary data was obtained from the results of distributing questionnaires to employees of PT Union Confectionery. The population in this study is employees of PT Union Confectionery. From the population, a sample of 62 was selected. Validity test, reliability test, multiple linear regression analysis, classical assumption test, partial hypothesis test (T test) and simultaneous significance (F test), as well as determination coefficient test are all included in the data analysis and testing. The results of the analysis provide the equation Managerial Performance = 10.975 + 0.601 Internal Control + 0.148 Implementation of GCG + e. The t-test results show that the Internal Control variable has a positive and significant effect on Managerial Performance at PT Union Confectionery where tcount (3.231) > ttable (1.671), the GCG Implementation variable has a positive and significant effect on Managerial Performance at PT. Union Confectionery where tcount (1.826) > ttable (1.671), the F-test results show that Fcount (28.484) > Ftable (3.15) which means that the independent variables (Internal Control and GCG Implementation) simultaneously influence the dependent variable (Managerial Performance). The results of the coefficient of determination (R2) show that 49.1% of the Managerial Performance variable is influenced by Internal Control and GCG Implementation while the remaining 50.9% is influenced by other variables.
Pengaruh Market Value Added, Profitabilitas, Price to Book Value, dan Pertumbuhan Laba Terhadap Harga Saham Pada Perusahaan Sub Sektor Pertambangan Yang Terdaftar di BEI 2020–2023 Jessica Cheng; Deasy Arisandy Aruan; Jessela Cheng; Jesselyn Jonatai; Frenky Situmorang
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 2 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10211

Abstract

Sektor pertambangan di Bursa Efek Indonesia (BEI) mencakup berbagai perusahaan yang bergerak dalam eksplorasi dan produksi sumber daya alam, seperti batu bara, minyak dan gas, logam, serta mineral lainnya. Penelitian ini bertujuan untuk menganalisis pengaruh Market Value Added, profitabilitas, Price to Book Value, dan Earnings Growth terhadap harga saham perusahaan subsektor pertambangan yang terdaftar di BEI selama periode 2020–2023. Metode penelitian yang digunakan adalah penelitian kuantitatif. Penelitian ini dilakukan dan diolah di Indonesia dengan menggunakan data perusahaan subsektor pertambangan yang terdaftar di BEI pada periode 2020–2023. Populasi penelitian mencakup seluruh perusahaan sektor pertambangan yang terdaftar di BEI selama periode tersebut. Teknik purposive samplingdigunakan dalam penentuan sampel, sehingga diperoleh 64 observasi. Hasil penelitian menunjukkan bahwa Market Value Added tidak berpengaruh dan tidak signifikan terhadap harga saham. Return on Assets (ROA) tidak berpengaruh signifikan terhadap harga saham. Price to Book Value (PBV) juga tidak berpengaruh dan tidak signifikan terhadap harga saham. Earnings Growth tidak berpengaruh dan tidak signifikan terhadap harga saham. Namun demikian, hasil uji F menunjukkan bahwa Market Value Added, Return on Assets, Price to Book Value, dan Earnings Growth secara simultan berpengaruh positif dan signifikan terhadap harga saham.
Tax Avoidance Strategy as Accounting Behavior: An Analysis of the Effects of Sales Growth, Leverage, and Firm Size Frenky Situmorang; Rima Auliyamartha Agustina; Umatun Makhumah; Lilian Nyamwanza
Journal of Business Management and Economic Development Том 4 № 02 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i02.2310

Abstract

This study aims to analyze the effects of Sales Growth and Leverage on Tax Avoidance, with Company Size as a mediating variable, among food and beverage manufacturing companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach using secondary data from financial and annual reports of food and beverage companies listed on the IDX for the period 2019–2023. The sampling technique used was purposive sampling, with a total of 15 companies over 5 years, resulting in 75 samples. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) to test the relationship between variables. The overall results of the study show that the variables Sales Growth, Leverage, and Company Size do not significantly explain tax avoidance practices among food and beverage companies in Indonesia. This finding indicates that a company's decision to engage in tax avoidance is not solely determined by sales growth, debt levels, or the size of its assets, but is more influenced by factors such as complex tax strategies, company policies, tax regulations, and corporate governance. This research provides theoretical contributions to the development of accounting and taxation, particularly regarding corporate tax behavior. Furthermore, fundamental company factors such as sales growth, leverage, and size are not necessarily the primary determinants of tax avoidance practices, thereby opening the door to exploring other, more relevant variables. This research also provides practical contributions to regulators and tax authorities in formulating more comprehensive oversight policies that focus not solely on a company's financial characteristics, and to corporate management in making more cautious decisions regarding tax strategies to avoid the risk of sanctions.
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 Implementasi Sistem Informasi Akuntansi dan Digitalisasi terhadap Efisiensi Operasional Perusahaan pada PT Alfascorpii Medan Cabang SM Raja Haikal Davansyah Lubis; Frenky Situmorang; Audra Nailufar; Yonson Pane
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.v15i1.16105

Abstract

This study aims to examine the impact of the implementation of an accounting information system and digitalization on operational efficiency at PT Alfascorpii Medan. In an increasingly competitive business environment, the use of information technology has become a key factor in improving efficiency. Accounting Information Systems (AIS) improve the accuracy and speed of financial information, while digitalization helps automate and integrate operational processes. Therefore, the implementation of AIS and digitalization is an important strategy for enhancing operational efficiency. This study uses a quantitative approach, with data collected from primary and secondary sources. The sample includes all 60 employees at the Sisingamangaraja branch of PT Alfa Scorpii. Data analysis was conducted using SPSS version 26, including validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, and hypothesis testing using t-test, F-test, and coefficient of determination (R²). The results show that partially, the implementation of AIS has a positive and significant effect on operational efficiency. Digitalization also has a positive and significant effect when considered together. Simultaneously, AIS implementation and digitalization have a positive and significant effect on operational efficiency. The Adjusted R-Square value of 0.443 indicates that these variables explain 44.3% of operational efficiency, while the remaining 55.7% is influenced by other factors outside this study.
Dampak Keberadaan PT. Abdi Budi Mulia Dalam Menjalankan Program Kemitraan Pekebun di Satuan Pemukiman di Kabupaten Labuhan Batu Selatan Frenky Situmorang; Irvan Rolyesh Situmorang
Jurnal Masyarakat Indonesia (Jumas) Vol. 3 No. 02 (2024): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v3i02.84

Abstract

The palm oil smallholder partnership program is an initiative designed to support small oil palm farmers through partnerships with companies, and governments,. The main goal is to increase productivity, quality and welfare of small farmers while ensuring environmental sustainability. Company PT. Abdi Budi Mulia is a company engaged in palm oil plantations and processing factories. This company is implementing a partnership program in the South Labuhan Batu sub-district. This community service activity is intended to determine the impact of the existence of PT. Abdi Budi Mulia in carrying out partnership program activities in South Labuhan Batu. South Labuhan Batu Regency is one of the districts with good palm oil potential, especially in Kampung Rakyat. With the large area of ​​plantations in the area, good planning and processing is needed so that sustainable development can be realized, as well as improving community welfare. The problem that occurs in South Labuhan Batu is that the lack of education regarding palm oil plantations has resulted in the productivity of community-owned palm oil being lower compared to the productivity of company-owned (private) palm oil. This can be seen from the low price of community palm oil due to the quality of the owned palm oil. society is not very high
Implementasi CSA Report Untuk Mencegah Fraud Dan Temuan Audit Di PT. Abdi Budi Mulia Irvan Rolyesh Situmorang; Frenky Situmorang; Yonson Pane
Journal Of Indonesian Social Society (JISS) Vol. 4 No. 2 (2026): JISS - Juni
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jiss.v4i2.731

Abstract

Temuan audit internal yang muncul secara berulang menunjukkan bahwa mekanisme pengendalian yang diterapkan organisasi belum sepenuhnya mampu mendorong kepatuhan prosedur secara konsisten pada seluruh unit kerja. Kondisi tersebut berpotensi meningkatkan risiko kesalahan operasional dan penyimpangan apabila tidak diantisipasi melalui pendekatan pengendalian yang bersifat preventif. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman serta kemampuan staf dan manajemen PT. Abdi Budi Mulia dalam menerapkan Checklist Self Assessment (CSA) Report sebagai instrumen evaluasi mandiri untuk mendukung pencegahan fraud dan mengurangi temuan audit internal. Metode pelaksanaan menggunakan pendekatan partisipatif yang meliputi identifikasi permasalahan, pelatihan penyusunan CSA Report, pendampingan implementasi, dan evaluasi kegiatan. Hasil pelaksanaan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai pengendalian internal, manajemen risiko, dan pentingnya pengawasan mandiri dalam aktivitas operasional. Selain itu, peserta mampu menyusun indikator pengendalian, melakukan identifikasi risiko secara lebih sistematis, serta mengimplementasikan CSA Report sesuai dengan kebutuhan unit kerja masing-masing. Penerapan CSA Report juga mendorong terbentuknya mekanisme pengawasan yang lebih proaktif sehingga potensi kesalahan dan ketidaksesuaian prosedur dapat dikenali lebih awal sebelum menjadi temuan audit. Dengan demikian, implementasi CSA Report dapat menjadi alternatif solusi dalam memperkuat sistem pengendalian internal dan mendukung upaya pencegahan fraud secara berkelanjutan pada lingkungan perusahaan  Recurring internal audit findings indicate that existing control mechanisms have not fully ensured consistent procedural compliance across all work units. Such conditions may increase the risk of operational errors and irregularities if preventive control measures are not adequately implemented. This community service program aimed to enhance the knowledge and capabilities of staff and management at PT. Abdi Budi Mulia in implementing a Checklist Self Assessment (CSA) Report as a self-evaluation instrument to support fraud prevention and reduce internal audit findings. The program employed a participatory approach consisting of problem identification, CSA Report training, implementation assistance, and activity evaluation. The results demonstrated that participants gained a better understanding of internal control, risk management, and the importance of self-monitoring in operational activities. Participants were also able to develop relevant control indicators, identify operational risks more systematically, and implement CSA Reports according to the specific needs of their respective work units. Furthermore, the implementation of CSA Reports encouraged a more proactive monitoring mechanism, enabling potential errors and procedural non-compliance to be identified before becoming audit findings. Therefore, CSA Report implementation can serve as an effective alternative for strengthening internal control systems and supporting sustainable fraud prevention efforts within the organization
Pendampingan Literasi Keuangan dan Pembukuan Sederhana Bagi Pelaku UMKM Kuliner Di Kelurahan Tanjung Anom Deli Serdang Yonson Pane; Irvan Rolyesh Situmorang; Frenky Situmorang
Journal Of Indonesian Social Society (JISS) Vol. 4 No. 2 (2026): JISS - Juni
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jiss.v4i2.732

Abstract

Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner memiliki peran penting dalam mendukung aktivitas ekonomi masyarakat. Namun demikian, masih banyak pelaku usaha yang menghadapi kendala dalam pengelolaan keuangan, terutama terkait pencatatan transaksi, pemisahan keuangan usaha dan pribadi, serta penyusunan pembukuan sederhana. Kondisi tersebut juga ditemukan pada pelaku UMKM kuliner di Kelurahan Tanjung Anom. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan penyusunan pembukuan sederhana bagi pelaku UMKM kuliner. Program dilaksanakan dengan melibatkan 15 peserta melalui tahapan identifikasi kebutuhan, persiapan kegiatan, pelaksanaan pendampingan, dan evaluasi program. Metode yang digunakan meliputi penyuluhan, diskusi interaktif, simulasi kasus, praktik penyusunan buku kas harian, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya literasi keuangan, pencatatan transaksi, penyusunan buku kas sederhana, dan perhitungan laba usaha. Selain itu, peserta menunjukkan kemampuan yang lebih baik dalam melakukan pencatatan pemasukan dan pengeluaran secara sistematis. Program ini memberikan kontribusi positif terhadap peningkatan kapasitas pengelolaan keuangan UMKM sehingga dapat mendukung keberlanjutan dan pengembangan usaha pada masa mendatang. Culinary Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic activities and community income generation. However, many business owners still face challenges in financial management, particularly in transaction recording, separating business and personal finances, and preparing simple bookkeeping records. Similar conditions were identified among culinary MSME owners in Tanjung Anom Village. This community service program aimed to improve financial literacy and simple bookkeeping skills among culinary MSME entrepreneurs. The program involved 15 participants and was implemented through four stages: needs assessment, program preparation, mentoring implementation, and evaluation. The methods included training sessions, interactive discussions, case simulations, daily cash book practices, and evaluation through pre-tests and post-tests. The results demonstrated significant improvements in participants’ understanding of financial literacy, transaction recording, simple bookkeeping preparation, and profit calculation. Participants also showed better capability in recording business income and expenses in a more systematic manner. The program contributed positively to strengthening the financial management capacity of culinary MSMEs and is expected to support business sustainability and future business growth
Co-Authors Angelika Dominique B. Purba Aruan, Deasy Arisandy Audra Nailufar Bhernike Rismayora Tambunan Cheng, Jessela Cheng, Jessica Cindi Kosasi Deasy Arisandy Aruan Deasy Arisandy Aruan Deasy Arysandy Eddy Chandra Fahra Maisya Putri Fanny Haikal Davansyah Lubis Harini Vita Puteri Hommy Dorothy Ellyany Sinaga Jessela Cheng Jesselyn Jonatai Jessica Cheng Jonatai, Jesselyn Lilian Nyamwanza Liliana Daeli lim, marcella Linda Wahyu Marpaung Misa Yojana Sari Saragih Muammar Rinaldi Nainggolan, Susan G.V. Natasha Natasha Natasya Susanto Br. Sinaga Nurganda Siregar Pane, Yonson Petrus Loo Phan Bao Giang Putri Wahyuni Rima Auliyamartha Agustina Sipnarong Kanchawongpaisan Sitepu, Novi Indriyani Situmorang, Irvan Rolyesh Susan Grace V Nainggolan Umatun Makhumah Valenchia, Valenchia Wenny Anggeresia Ginting Widuta, Venesia Wilson