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All Journal Jurnal Mantik Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Jurnal IPTEK Bagi Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Susan Grace V Nainggolan
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mechanical Engineering Physics Public Health Social Sciences Other

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Improving Accounting Understanding Through Mathematical Logical Intelligence and Emotional Intelligence Through Learning Interest Student At Mahkota Tricom Superior University Debora Tambunan; Fiqrida Amalia; Yesika Yanuarisa; Susan Grace Veranita Nainggolan; Zakia Fadila
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2551

Abstract

The purpose of this study is to determine the effect of logical-mathematical intelligence and emotional intelligence on accounting understanding through an interest in learning at Mahkota Tricom Unggul University. This type of research is associative research. The population and sample are active students at Mahkota Tricom Unggul University, totaling 195 active students for the 2020-2021 academic year. Then the sampling technique uses total sampling. Data analysis uses path analysis which is to determine the direct or indirect effect. The independent variable on the dependent variable and the role of the mediating variable. The results showed that 1. Logical-mathematical intelligence had a significant effect on students' interest in learning. 2. Emotional intelligence has a significant effect on student interest in learning. 3. Logical-mathematical intelligence has a significant effect on students' accounting understanding. 4. Emotional intelligence has a significant effect on students' accounting understanding. 5. Interest in learning has a significant effect on students' understanding of accounting. 6. Logical-mathematical intelligence has a significant effect on students' accounting understanding through an interest in learning. 7. Emotional intelligence has a significant influence on accounting understanding through an interest in learning
Effect of Current Ratio and Activity Ratio on Profitability in Food and Beverage Companies Listed on the Indonesia Stock Exchange (2018-2021) Niarita Bukit; Sarmauli Hanny Siagian; Susan Grace V Nainggolan
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

Today's people are increasingly liking and enjoying packaged food and drinks, in addition to the delicious and delicious taste, plus it is practical when taken anywhere. This is what triggers the growth and development of this industry. Thus it is necessary to measure the level of performance and to measure the performance of these companies is to use the SPSS 20 tool which uses company data that provides food and beverages listed on the Indonesia Stock Exchange to producetests run on the data show that Profitability is not significantly affected. This means that there is no correlation between variables.Liquidity variable (X1) of 0.789 is less than t table 2.026 or the significance value of the Liquidity variable 0.435 is more than 0.05. Likewise with the activity ratioThe activity variable has a t value of -0.331 which is smaller than the t table of 2.026 or the sig.t value of the activity variable is 0.743. This means that activity has no significant effect on profitability. Likewise simultaneously with a significance level of 0.731. F count <F table is 0.316 <3.24 when compared with F table at the 5% confidence level. Fcount <F table, it can be concluded that it has no effect
Pengaruh Kinerja Manajemen Terhadap Kinara Keuangan PT. Industri Karet Deli Periode 2009 - 2021 Susan Grace Nainggolan; Niarita Bukit
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 02 (2023): Januari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i02.348

Abstract

To find out how much influence Management Performance has on Financial Performance at PT. Deli Rubber Industry, so this research really needs to be done. The method used is explanatory research. While the data analysis technique uses statistical analysis by testing regression, correlation, determination and hypothesis testing. The results of this study are in the form of management performance variables which obtain an average value of 3.81%. The Financial Performance variable is obtained from an average value of 3.91% while Management Performance has a positive and significant effect on Financial Performance with a regression equation Y = 13,1987,981X, and a correlation coefficient value of 0.667 or has a strong relationship with determination value of 44.5%. The hypothesis test obtained a significance of 0.000 <0.05.
Analysis of the Effect of Work Discipline, Quality Standards And Financial Compensation for Teacher Performance Susan Grace V Nainggolan; Asianna Martini Simarmata
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This study aims to study the effect of work discipline, quality standards and financial compensation on teacher performance. The three independent variables in this study are work discipline (X1), quality standards (X2) and financial compensation (X3), while the dependent variable is teacher performance (Y). There were 25 respondents from a total of 50 populations. Multiple regression analysis method is the right method used in this study. The goal is to identify current issues and convey attitudes that are consistent with known facts. The research findings show that simultaneously the existence of work discipline, quality standards and financial compensation can significantly worsen teacher performance with the results Fcount > Ftable (65.443 > 2.72) or in a percentage of 71.6%.
The Impact of Technology Acceptance Model and Perceived Risk on Intention to Use E-Filling in the Industrial Revolution 4.0 Era Laura Angeline; Susan Grace Nainggolan
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.253

Abstract

This study examines whether the Intention to Use E-Filing significantly influenced by one of the Technology Acceptance Model variables, spesifically Perceived Ease of Use and Perceived Risk. The data source is primary data using quantitative data methods. The population in this study were all employees working at PT. Mahato Inti Sawit in total 164 people. The sample consisted of permanent employees with NPWP who worked at PT. Mahato Inti Sawit and used E-Filing totaling 30 respondents using purposive sampling data collection technique. Data analysis and testing consisted of descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneous (F test), as well as coefficient determination tests. The results of this study show that one of the Technology Acceptance Model variables, spesifically Perceived Ease of Use, has partially significant impact on the Intention to Use E-Filling with calculated T-count of 4.200.> T-table 2.048. Perceived Risk does not affect the Intention to Use E-Filing with calculated T-count of 1.315 > T-table 2.048. Perceived Ease of Use and Perceived Risk simultaneously have a significant effect on the Intention to Use E-FIling with a calculated F-count of 8.819 > F-table 3.35 and a regression coefficient value of 39.5%.
Application of Green Accounting and Tax Avoidance to the Financial Performance of the Mining Sub-Sector (listed on the IDX) Jessica; Susan Grace Nainggolan
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.248

Abstract

In the era of the 4.0 industrial revolution, economic growth has experienced quite rapid development in the company's operational activities. An impact generated by a company will issue risks that affect the business and performance carried out by the company's activities, namely the company's activities towards environmental problems. The application of green accounting will encourage companies to minimize environmental problems that occur. Tax avoidance is an effort to avoid taxes that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. The implementation of prolonged Tax Avoidance practices can reduce the value of the company. This study aims to determine whether Green accounting and tax avoidance have a significant effect on financial performance in mining sub-sector companies (listed on the IDX). This study uses a purposive sampling method and the data source is secondary data. The data collection technique uses the Indonesia Stock Exchange (IDX) which releases the financial statements of mining sub-sector companies for the period 2018-2023. Data analysis and testing consist of validity tests, reliability tests, descriptive statistical tests, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and coefficient of determination tests. The results of this study show that Green Accounting has a significant effect partially on Financial Performance with a t count of 5,584 > t table 1.70113. Tax Avoidance did not have a significant effect on Financial Performance simultaneously with t calculation -2,692 < t table 1.70113. Green Accounting and Tax Avoidance had a significant effect simultaneously on Financial Performance with a value of 15,978 > table f 3.35 and a regression coefficient value of 54.2%.
Peran Etika Bisnis dalam Membangun Budaya Kerja yang Bertanggung Jawab Deva Jakaria Sinaga; Fiesto De Limawan; Francois Louis; Susan Grace Nainggolan
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8123

Abstract

This study aims to analyze the role of business ethics in building a responsible work culture at PT. Sinergi Karsa Utama (PT. SKU). A qualitative case study approach was used, involving in-depth interviews with leaders and key employees, as well as participant observation. The results indicate that business ethics serves as a "normative bridge and cultural catalyst" that successfully transforms moral values ​​into institutionalized behavior. The implementation of ethics at PT. SKU is a strategic combination of a compliance approach, manifested through a Code of Ethics and Standard Operating Procedures, and an integrity approach driven by the internalization of values.Three key findings confirm the central role of ethics: (1) Ethics as a Normative Anchor: Deeply rooted moral standards lead employees to act responsibly, even without supervision (default behavior), as confirmed by findings of high ownership and a shift from a blaming culture to a learning culture. (2) Ethical Leadership as an Example: Leadership's consistency in integrity and rejection of bribery creates a safe Ethical Climate and builds trust, which is the psychological foundation for accountability. (3) Consistent Enforcement: Fair enforcement mechanisms without double standards create a perception of Procedural Justice (Colquitt, 2001), which strengthens loyalty and a culture of responsibility.Managerial implications indicate that a focus on integrity-based ethics and consistent enforcement is crucial. Empirically, the significant reduction in customer complaint rates (40% in one year) demonstrates the effectiveness of a responsible culture built on a robust ethical framework. This research contributes to the literature by enriching the case study on the causal relationship between business ethics and organizational culture in the context of Indonesian companies
Edukasi Pinjaman Online dan Transaksi Digital bagi Pelaku UMKM Pesta Gultom; Susan Grace V. Nainggolan; Frizkha Hariana
Jurnal IPTEK Bagi Masyarakat Vol 2 No 1 (2022)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jibm.v2i1.204

Abstract

Objek pengabdian kepada masyarakat pada kegiatan ini adalah desa binaan LPPM STIE Eka Prasetya yaitu desa Pematang Johar. Kegiatan pelaksanan pengabdian kepada masyarakat didasar dengan tujuan mengedukasi para pelaku UMKM desa Pematang Johar dalam pemahaman mengenai pinjaman online yang terdaftar di OJK, dan transaksi digital yang bermanfaat untuk pecatatan uang masuk dan keluar secara otomatis. Keterlibatan para UMKM dalam kegiatan ini sangat antusias, dan keinginan tahu tentang pinjaman online sangat tinggi, hal ini terlihat tanya jawab yang berlangsung sangat baik.
Co-Authors Asianna Martini Simarmata Debora Tambunan Deva Jakaria Sinaga Fiesto De Limawan Fiqrida Amalia Francois Louis Frizkha Hariana Jessica Laura Angeline Niarita Bukit Pesta Gultom Sarmauli Hanny Siagian Yesika Yanuarisa Zakia Fadila