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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

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

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 Financial Literacy and Lifestyle on the Use of Paylater (Case Study of Shopee paylater users at STIE Eka Prasetya) Vioresca Prissillya; Susan Grace V 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.v3i1.207

Abstract

This study aims to analyze the effect of financial literacy and lifestyle on the use of paylater. This study uses quantitative data with primary and secondary data sources. The population in this study were STIE Eka Prasetya students from 2021-2023 as many as 875 students. The sample of this study amounted to 100 respondents obtained from the Hair et al formula using purposive sampling data collection techniques. Data analysis and testing consists of validity test, reliability test, descriptive statistical test, classical assumption test, multiple regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and coefficient of determination test. The results showed that financial literacy has a partially significant effect on paylater with a t value of 13.515> ttable 1.98447. Lifestyle has a partially significant effect on paylater with a t value of 3.776> ttable 1.98447. Financial literacy and lifestyle simultaneously have a significant effect on paylater with an Fvalue of 91.457> Ftable value of 3.09 and a regression coefficient value of 65.3%.
The Influence of Green Accounting and Sustainability Reporting Implementation on Company Value in Manufacturing Companies in the Consumer Goods Industry Sub-Sector (Listed on the IDX) Markwok, Angeline; Susan Grace V. 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.v3i1.247

Abstract

This study aims to determine the Influence of Green Accounting and Sustainability Reporting on Company Value. This study was conducted to show that companies that implement good Green Accounting and Sustainability Reporting reflect the Company's responsibility towards environmental and community welfare so that the Company will have the potential to increase its Company value. The method used is a quantitative approach and secondary data. A population of 54 in the Manufacturing Company in the Consumer Goods Industry Sub-Sector was taken from the Indonesia Stock Exchange website for the period 2019-2023 as many as 40 samples using the Purposive Sampling method. Data analysis and testing consist of descriptive statistics, classical assumption tests, multiple regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and determination coefficient testing. The results of this study indicate that Green Accounting have a partially significant effect on Company Value in the Manufacturing Company in the Consumer Goods Industry Sub-Sector (Listed on the IDX) with a calculated T-count value of -3.607 < T-table of 1.68595. Sustainability Reporting have not a partially significant effect on Company Value in Manufacturing Company in the Consumer Goods Industry Sub-Sector (Listed on the IDX) with a calculated T-count value of 1.544 < T-table of 1.68595. Green Accounting and Sustainability Reporting have a simultaneously significant effect on Company Value in the Manufacturing Company in the Consumer Goods Industry Sub-Sector (Listed on the IDX) with a calculated F value of 7.720 > F table 3.25 and a regression coefficient value of 29.4%.
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%.
The Effect of Taxation Socialization and e-Billing on Land and Building Taxpayer Compliance (Case Study in Pematang Johar Village, Medan) Sanjaya, Vamelia; Susan Grace V. Nainggolan; Dr. Thuy Ha Thi
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.v3i1.259

Abstract

This study aims to determine whether Taxation Socialisation and E-Billing significantly affect Land and Building Taxpayer Compliance. This study uses quantitative data methods, and the primary data source is primary data. The population in this study was people from Pematang Johar Village. The sample of this study consisted of 130 respondents who used accidental sampling data collection techniques. Data analysis and testing consist of a validity test, reliability test, descriptive statistical test, classical assumption test, multiple regression analysis, partial hypothesis testing (T-test) and simultaneously (F test), and determination coefficient test. The results showed that Taxation Socialisation has a partially significant effect on Land and Building Taxpayer Compliance with a T value of 3.631> T table 1.98447. E-billing significantly affects land and building taxpayer compliance with a T count of 9.694> T table 1.98447. Taxation Socialisation and E-Billing simultaneously significantly affect Land and Building Taxpayer Compliance with an F value of 48,498> F table value of 3.09 and a regression coefficient value of 50.5%.
The Effect Of The Whistleblowing System And Tax Sanctions On Individual Taxpayer Compliance AT KPP Pratama Medan Timur Putri Wahyuni; Susan Grace Veranita Nainggolan
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 1 (2022): 2023 Global Economy and Business Recovery Strategy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v1i1.31

Abstract

This study aims to determine whether the Whistleblowing System and Tax Sanctions have a significant effect on individual taxpayer compliance at KPP Pratama Medan Timur. This study uses quantitative data types and data sources are primary data. The population in this study is an individual taxpayer who pays an annual tax return to the KPP Pratama Medan Timur. The analytical method used in this study is multiple linear regression using SPSS program. The results partially show that the Whistleblowing System has a significant effect on taxpayer compliance at KPP Pratama Medan Timur. The results partially show the Tax Sanctions has a significant effect on taxpayer compliance. The results of the study simultaneously showed that Whistleblowing System and Tax Sanctions has a significant effect on taxpayer compliance a KPP Pratama Medan Timur. . The coefficient of determination (R Square) means that the Taxpayer Compliance variable can be explained by the Whistleblowing System variable and Tax Sanctions and the remaining Taxpayer Compliance variable is explained by other variables not included in the study.
SOSIALISASI KEWIRAUSAHAAN DENGAN MODEL PEMBELAJARAN MONSOONSIM PADA SMA WIYATA DHARMA Irvan Rolyesh Situmorang; Petrus Loo; Susan Grace Nainggolan; Frenky Situmorang; Yonson Pane
Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Vol 4, No 2 (2024): Desember 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jpstm.v4i2.2566

Abstract

Abstract: Monsoonsim is a gamification-based business simulation platform that helps teach various entrepreneurial concepts practically and interactively. Through Monsoonsim, students can understand how a business operates, from financial planning and management, resource management, marketing, to customer service. Monsoonsim provides an opportunity for students to develop their entrepreneurial spirit, providing hands-on experience that strengthens their understanding of risks, opportunities and business strategies. Through this simulation-based learning, Monsoonsim creates an environment that supports a deep understanding of business dynamics and encourages the birth of young entrepreneurs. Keywords: Entrepreneurship, Monsoonsim, Business Strategy. Abstrak: Monsoonsim merupakan sebuah platform simulasi bisnis berbasis gamifikasi yang membantu mengajarkan berbagai konsep kewirausahaan secara praktis dan interaktif. Melalui Monsoonsim, peserta didik dapat memahami bagaimana sebuah bisnis beroperasi, mulai dari perencanaan dan manajemen keuangan, pengelolaan sumber daya, pemasaran, hingga layanan konsumen. Monsoonsim memberikan kesempatan bagi para siswa untuk mengembangkan jiwa kewirausahaan mereka, memberikan pengalaman langsung yang memperkuat pemahaman mereka terhadap risiko, peluang, dan strategi bisnis. Melalui pembelajaran yang berbasis simulasi ini, Monsoonsim menciptakan lingkungan yang mendukung pemahaman mendalam tentang dinamika bisnis dan mendorong lahirnya wirausahawan-wirausahawan muda. Kata kunci: Kewirausahaan, Monsoonsim, Strategi Bisnis.
Co-Authors Ahmad Nizam Asianna Martini Simarmata Asianna Martini Simarmata Caroline Cathabella Gilliani Charlene Victoria Christin Meilani Nainggolan Christin Meilani Nainggolan Debora Tambunan Deby Jocelyn Desma Erica Maryati Manik Deva Jakaria Sinaga Dr. Thuy Ha Thi Elisabeth Nainggolan Ester Simamora Fabiola Felix Thantio Yangderson Fiesto De Limawan Fiqrida Amalia Florence Francois Louis Frizkha Hariana Haykal Riskyandana Herlambang, Albert Hommy Dorthy Ellyany Sinaga Jefri Jefri Jenny Novita Sari Jessica Jesslyn Tiovanny Jocelyn Marchella Junika Napitupulu Laura Angeline Leoni Tandra Linda Wahyu Marpaung Maria Cristina Rumapea Markwok, Angeline Marly Patricia Sihombing Mia Natasya Mia Natasya Muhammad Hafiz Abd Rashid Muhammad Hafiz Abd. Rashid Muhammad Haris Riyaldi Muhammad Yusri Nathasya Christie Niarita Bukit Nina Hartati Oktaviani Sinaga Oktaviani Sinaga Pane, Yonson Pesta Gultom Petrus Loo Purba, Angel Theresia Purba, Revi Mariska Br Putri Handayani Putri Herlina Munte Putri Wahyuni Rahmad Dianta Purba Regina Ongko Salwa Ramadhani Salwa Ramadhani Sanjaya, Vamelia Sarmauli Hanny Siagian Shelvina Sintiawati Sintiawati Sintya Margaretha Purba Sintya Margaretha Purba Sipnarong Kanchawongpaisan Sipnarong Kanchawongpaisan Situmorang, Frenky Situmorang, Irvan Rolyesh Sony Steffany Rusli Tasya Thierry Charlson Lohart TRI WULANDARI Utami, Mulia Vioresca Prissillya Widalicin Januarty Widalicin Januarty Yesika Yanuarisa Yolanda Naomi Octavia Br. Simangunsong Yulvitriyani Br Sebayang Zakia Fadila