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All Journal IKRA-ITH EKONOMIKA Jurnal Mantik Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Jurnal IPTEK Bagi Masyarakat Jurnal Minfo Polgan (JMP) Journal Of Indonesian Social Society Journal of Accounting, Management, Economics, and Business Jurnal Ilmiah Ekonomi dan Manajemen PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Susan Grace V Nainggolan
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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PENGARUH FLEXIBLE BUDGET DAN ACTIVITY-BASED COSTING TERHADAP PROFITABILITAS PT INDOFOOD SUKSES MAKMUR TBK Sintya Margaretha Purba; Susan Grace V Nainggolan; Christin Meilani Nainggolan; Mia Natasya; Salwa Ramadhani; Oktaviani Sinaga
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh flexible budget dan activity-based costing terhadap profitabilitas pada PT Indofood Sukses Makmur Tbk. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linear berganda. Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan selama periode pengamatan tertentu. Hasil penelitian menunjukkan bahwa flexible budget dan activity-based costing secara parsial maupun simultan berpengaruh positif dan signifikan terhadap profitabilitas. Penerapan flexible budget mampu meningkatkan efektivitas pengendalian biaya melalui penyesuaian terhadap tingkat aktivitas, sedangkan activity-based costing meningkatkan akurasi alokasi biaya berdasarkan aktivitas. Integrasi kedua metode ini terbukti dapat meningkatkan efisiensi operasional dan kinerja keuangan perusahaan. Dengan demikian, perusahaan disarankan untuk mengoptimalkan penggunaan kedua metode tersebut guna mencapai profitabilitas yang berkelanjutan
Pengaruh Financial Technology dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan UMKM Kuliner di Foodcourt Medan Estate Leoni Tandra; Susan Grace V Nainggolan
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.v15i1.16101

Abstract

This study aims to analyze the effect of financial technology (fintech) and the utilization of accounting information systems (AIS) on the financial performance of culinary MSMEs at Foodcourt Medan Estate, Deli Serdang Regency. The research background highlights the low adoption of digital technology among MSMEs, both in financial transactions and accounting records, which results in fluctuating revenues, low liquidity ratios, and less credible financial reports. This condition reflects a gap between the potential of digital technology and its actual implementation in practice. A quantitative approach was employed, with a population consisting of all culinary MSMEs at Foodcourt Medan Estate and a sample of 220 respondents determined using the Slovin formula. The research instrument was tested for validity and reliability, and the data were analyzed using multiple linear regression with SPSS version 25. The findings reveal that fintech has a positive and significant effect on financial performance, with a regression coefficient of 0.368 and t value of 9.550 (sig. 0.000). AIS also shows a positive and significant effect, with a regression coefficient of 0.193 and t value of 5.455 (sig. 0.000). Simultaneously, both variables significantly influence financial performance, as indicated by an F value of 78.264 (sig. 0.000). The coefficient of determination (R²) of 0.419 indicates that 41.9% of financial performance variation is explained by fintech and AIS, while the remaining 58.1% is influenced by other factors. These findings emphasize the importance of enhancing digital literacy, accounting competence, and trust in technology to strengthen MSME competitiveness in the digital era.
Pengaruh Self Assessment System, Penagihan Pajak Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Sintiawati Sintiawati; Susan Grace V Nainggolan; Rahmad Dianta Purba
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.v15i1.16107

Abstract

The purpose of this study is to examine whether the self-assessment system, tax collection, and tax audits have a significant effect on income tax revenue at the Medan Polonia Tax Office (KPP Pratama). This study uses a quantitative approach with primary data obtained through distributing questionnaires to taxpayers directly and online via Google Form. The sample size is 400 taxpayers with a 5% error rate. The sampling technique uses nonprobability sampling using accidental sampling. Data were analyzed using multiple regression analysis methods which produce the equation Income Tax Revenue = 14.898 + 0.128 Self Assessment System + 0.180 Tax Collection + 0.111 Tax Audit + e. The researcher also used a 5% significance level. The results of the study partially indicate that the Self Assessment System has a significant effect on Income Tax Revenue, Tax Collection partially has a significant effect on Income Tax Revenue, and Tax Audit is partially not significantly affected by Income Tax Revenue. The results of the study simultaneously indicate that the Self Assessment System, Tax Collection, and Tax Audit simultaneously have a significant effect on Income Tax Revenue. The coefficient of determination is 0.072, meaning that 0.72% of the Income Tax Revenue variable can only be explained by the Self Assessment System, Tax Collection and Tax Audit variables, and the remaining 99.28% of the Income Tax Revenue variable is explained by other variables not included in this study.
Accountability of Village Fund Management: A Qualitative Study in Ketaren Village Linda Wahyu Marpaung; Susan Grace V. Nainggolan; Jefri Jefri
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 4 No. 3 (2026)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v4i3.2313

Abstract

Purpose – This study aims to describe and analyze the accountability of Village Fund management in Ketaren and to identify the factors that support and hinder the realization of accountability. Methodology – This study employs a descriptive qualitative approach. Data were collected through semi-structured interviews, observation, and document review involving four purposively selected informants. Data were analyzed using the interactive model of Miles and Huberman. Findings – Accountability of Village Fund management in Ketaren Village has generally been carried out in accordance as confirmed by the Village Head and corroborated by the Village Secretary. The Village Head stated that the Village Fund allocation has greatly benefited the community, the Village Secretary stated that administrative and reporting processes ran well and on time without obstacles, the BPD Chairperson stated that the oversight function had been carried out well, and the community leader stated that the Village Head, who has served three terms, has performed his duties well and is highly attentive to community needs. The only inhibiting factor identified is external in nature. Novelty – This study shows that, unlike prior studies that mainly report internal-technical obstacles, the accountability constraints in Ketaren Village originate from an external, structural source, namely national fiscal policy. Significance – The findings are useful for the Ketaren Village government in sustaining good governance practices, for policymakers concerned with the allocation of Village Fund transfers, and for future researchers examining village financial accountability.
Sosialisasi Tata Cara Revitalisasi Infrastruktur Hijau: Solusi Inovatif Untuk Peningkatan Ketahanan Lingkungan Di Pematang Johar Desma Erica Maryati Manik; Hommy Dorthy Ellyany Sinaga; Yulvitriyani Br Sebayang; Susan Grace V Nainggolan
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.v4i2.737

Abstract

Pematang Johar, sebuah desa yang berkembang pesat di Kecamatan Labuhan Deli, Kabupaten Deli Serdang, Sumatera Utara, menghadapi tekanan lingkungan yang meningkat akibat alih fungsi lahan, berkurangnya ruang terbuka hijau, dan genangan air yang berulang pada musim hujan. Kegiatan pengabdian ini bertujuan memperkenalkan revitalisasi infrastruktur hijau sebagai solusi inovatif untuk memperkuat ketahanan lingkungan di tingkat lingkungan permukiman. Metode yang digunakan meliputi tahap persiapan, koordinasi dengan aparat desa, sosialisasi partisipatif, demonstrasi praktis pembuatan lubang resapan biopori, sumur resapan, dan taman hujan, serta evaluasi melalui instrumen pretest-posttest. Kegiatan diikuti oleh 42 peserta yang terdiri dari perangkat desa, anggota karang taruna, dan ibu rumah tangga. Hasil kegiatan menunjukkan peningkatan skor pemahaman rata-rata peserta secara signifikan, dari 40% sebelum kegiatan menjadi 84% setelah kegiatan, serta peserta menunjukkan minat yang tinggi untuk menerapkan teknik tersebut secara mandiri. Kegiatan ini menyimpulkan bahwa intervensi infrastruktur hijau yang murah dan partisipatif dapat ditransfer secara efektif kepada masyarakat serta berkontribusi menurunkan risiko banjir sekaligus memulihkan fungsi ekologis di skala lingkungan permukiman. Pematang Johar, a rapidly developing village in Labuhan Deli Subdistrict, Deli Serdang Regency, North Sumatra, faces increasing environmental pressure from land-use conversion, reduced green open space, and recurrent waterlogging during the rainy season. This community service activity aimed to introduce green infrastructure revitalization as an innovative approach to strengthen local environmental resilience. The method consisted of preparation, coordination with village authorities, participatory outreach (sosialisasi), practical demonstration of biopore infiltration holes, recharge wells, and rain gardens, and evaluation through pretest-posttest instruments. The activity involved 42 participants consisting of village officials, youth organization members, and housewives. Results showed a substantial increase in participants' average understanding score, from 40% before the activity to 84% afterward, and participants expressed strong interest in applying the techniques independently. The activity concludes that low-cost, participatory green infrastructure interventions can be effectively transferred to communities and contribute to reducing flood risk while restoring ecological function at the neighborhood scale.
Co-Authors Asianna Martini Simarmata Christin Meilani Nainggolan Debora Tambunan Desma Erica Maryati Manik Deva Jakaria Sinaga Fiesto De Limawan Fiqrida Amalia Francois Louis Frizkha Hariana Hommy Dorthy Ellyany Sinaga Jefri Jefri Jessica Laura Angeline Leoni Tandra Linda Wahyu Marpaung Mia Natasya Niarita Bukit Oktaviani Sinaga Pesta Gultom Rahmad Dianta Purba Salwa Ramadhani Sarmauli Hanny Siagian Sintiawati Sintiawati Sintya Margaretha Purba Sony Thierry Charlson Lohart Yesika Yanuarisa Yulvitriyani Br Sebayang Zakia Fadila