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All Journal JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Jurnal Mantik Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Jurnal IPTEK Bagi Masyarakat Jurnal Minfo Polgan (JMP) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Journal of Artificial Intelligence and Digital Business Eastasouth Journal of Effective Community Services Journal Of Indonesian Social Society Journal of Accounting, Management, Economics, and Business Jurnal Ilmiah Ekonomi dan Manajemen Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) JIPITI: Jurnal Pengabdian kepada Masyarakat Jurnal Riset Multidisiplin Edukasi IPSSJ Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Journal of Global Research Publications
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 Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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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.
The Making Menir as Fortified Rice Milk: A Healthy and Economical Innovation of the Housewife’s Pioneering Business: Menir Jadi Susu Beras Fortifikasi: Inovasi Sehat dan Ekonomis Dalam Upaya Rintisan Usaha Ibu Rumah Tangga Elisabeth Nainggolan; Petrus Loo; Susan Grace Nainggolan
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 9 No. 4 (2025): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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

Abstract

This community service activity was organized by the PKM team from the Eka Prasetya College of Economics. The activity took the form of a training workshop on making groats into fortified milk for the PKK (Family Welfare Movement) women's group in Pematang Johar Village. This community service activity was carried out to increase knowledge about creative economic innovations and improve innovative skills in creating creative economic products by utilizing the potential of local resources. Groats into fortified milk has the potential to be an alternative food with added value and economic potential because it can be developed into a business. The results of this community service activity are ready-to-sell fortified groats milk products. This product opens up business opportunities that can have an impact on increasing household income.
Analisis Konseptual Peran Akuntansi Manajemen dalam Pengambilan Keputusan Strategis Perusahaan Purba, Revi Mariska Br; Nainggolan, Susan Grace Vera
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8098

Abstract

Penelitian ini bertujuan untuk menganalisis peran akuntansi manajemen dalam mendukung pengambilan keputusan strategis perusahaan. Fokus kajian diarahkan pada fungsi akuntansi manajemen sebagai penyedia informasi keuangan dan non-keuangan yang relevan, akurat, serta tepat waktu bagi manajemen. Informasi tersebut dibutuhkan dalam proses perencanaan, pengendalian, evaluasi kinerja, dan pemilihan alternatif keputusan yang berkaitan dengan penetapan harga, investasi, efisiensi biaya, serta pengembangan produk dan pasar. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur. Data diperoleh dari berbagai buku, jurnal ilmiah, dan publikasi akademik yang membahas akuntansi manajemen serta pengambilan keputusan strategis. Hasil kajian menunjukkan bahwa akuntansi manajemen memiliki kontribusi penting dalam meningkatkan kualitas keputusan karena mampu menyediakan dasar analisis yang lebih rasional dan berbasis data. Selain itu, akuntansi manajemen juga membantu perusahaan menyusun anggaran, mengendalikan biaya, menilai kinerja organisasi, dan memperkuat daya saing bisnis. Di era digital, peran tersebut semakin berkembang melalui dukungan teknologi informasi yang mempercepat pengolahan dan penyajian informasi. Temuan penelitian ini menunjukkan bahwa penerapan akuntansi manajemen yang efektif dapat meningkatkan efisiensi, mengurangi ketidakpastian, dan memperkuat keberhasilan strategi perusahaan dalam menghadapi dinamika lingkungan bisnis. Kajian ini menegaskan bahwa kualitas informasi manajerial berpengaruh langsung terhadap ketepatan keputusan, pemanfaatan sumber daya, serta kemampuan perusahaan merespons perubahan pasar secara lebih adaptif, terarah, dan berkelanjutan.
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
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9002

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh penerapan flexible budget dan activity-based costing terhadap tingkat profitabilitas pada PT Indofood Sukses Makmur Tbk. Dalam menghadapi persaingan bisnis yang semakin kompleks, perusahaan dituntut mampu mengelola biaya secara efektif serta menyusun strategi pengendalian yang dapat meningkatkan kinerja keuangan. Pendekatan penelitian yang digunakan adalah metode kuantitatif dengan teknik analisis regresi linear berganda untuk mengetahui hubungan dan besarnya pengaruh variabel independen terhadap profitabilitas perusahaan. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan perusahaan selama periode pengamatan tertentu. Hasil penelitian menunjukkan bahwa flexible budget dan activity-based costing memberikan pengaruh positif serta signifikan terhadap profitabilitas, baik secara parsial maupun simultan. Penerapan flexible budget memungkinkan perusahaan melakukan penyesuaian anggaran sesuai perubahan tingkat aktivitas operasional sehingga pengendalian biaya menjadi lebih efektif dan efisien. Sementara itu, activity-based costing berperan dalam meningkatkan ketepatan alokasi biaya melalui identifikasi aktivitas yang menjadi penyebab timbulnya biaya, sehingga informasi biaya yang dihasilkan lebih akurat untuk mendukung pengambilan keputusan manajerial. Kombinasi penerapan kedua metode tersebut terbukti mampu meningkatkan efisiensi operasional, mengoptimalkan penggunaan sumber daya perusahaan, serta memperbaiki kualitas perencanaan keuangan. Kondisi ini berdampak pada peningkatan profitabilitas dan keberlanjutan kinerja perusahaan dalam jangka panjang. Oleh karena itu, perusahaan disarankan untuk mengoptimalkan implementasi flexible budget dan activity-based costing sebagai strategi pengendalian biaya guna mencapai pertumbuhan laba yang lebih stabil dan berkelanjutan.
The ESG Dilemma in Indonesia’s Metal & Others Mineral Firms: Evaluating Corporate Social Responsibility and Good Corporate Governance Effects the Financial Performance: Dilema ESG pada Perusahaan Logam & Mineral Lainnya di Indonesia: Evaluasi Dampak Corporate Social Responsibility dan Good Corporate Governance terhadap Kinerja Keuangan. Thierry Charlson Lohart; Susan Grace V. Nainggolan
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.v4i1.328

Abstract

This study examines the impact of Corporate Social Responsibility and Good Corporate Governance on Financial Performance in Indonesia's metal and mineral mining sector from 2021 to 2024. Through quantitative analysis of secondary data from eight companies' financial, sustainability, and annual reports, multiple linear regression was employed alongside classical assumption tests and hypothesis testing. Results demonstrate that both variables significantly enhance Financial Performance individually and collectively. The t-test value for Corporate Social Responsibility was 2.258 and Good Corporate Governance was 3.353 surpassed the critical value of 2.0423 at significance levels below 0.05, while the F-test result of 18.450 (p < 0.001) confirmed their combined effect. With an R² of 0.560, these factors explain 56% of performance variance, indicating their substantial influence. The findings highlight how integrating these practices into corporate strategy can improve financial sustainability and risk management, offering valuable insights for corporate leaders and policymakers in promoting sustainable mining operations, while establishing a basis for further research on additional performance determinants.
The The Influence of Business Capital and Financial Management on the Financial Performance of MSMEs (Case Study of Culinary MSMEs in Asia Mega Mas Medan): Pengaruh Modal Usaha dan Pengelolaan Keuangan Terhadap Kinerja Keuangan UMKM (Studi Kasus Pada UMKM Kuliner di Asia Mega Mas Medan) Sony; Susan Grace V. Nainggolan
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.v4i1.366

Abstract

This study aims to determine whether Business Capital and Financial Management have a significant effect on the Financial Performance of Culinary MSMEs in Asia Mega Mas Medan. This study uses quantitative data methods and the data source is primary data. The population in this study is all Culinary MSMEs. The sample of this study was 66 Culinary MSMEs obtained by purposive sampling technique. Data analysis and testing include validity test, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneous hypothesis testing (F test), and determination coefficient tests. The results of this study indicate that Business Capital has a partially significant effect on the Financial Performance of Culinary MSMEs in Asia Mega Mas Medan with a calculated T-value of 5.221 > T-table of 1.99773. Financial Management has a partially significant effect on the Financial Performance of Culinary MSMEs in Asia Mega Mas Medan with a calculated T-value of 5.730 > T-table of 1.99773. Business Capital and Financial Management have a simultaneously significant effect on the Financial Performance of Culinary MSMEs in Asia Mega Mas Medan with a calculated F-value of 106.449 > F-table of 3.14 and a regression coefficient value of 77.2%.
Implementation Method High-Low, Scatterplot, And Least Squares In Cost Analysis Susan Grace V Nainggolan; Yolanda Naomi Octavia Br. Simangunsong; Ester Simamora; Putri Herlina Munte; Marly Patricia Sihombing; Maria Cristina Rumapea
Journal Of Global Research Publications Vol. 3 No. 2 (2026): JGRP - July
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jgrp.v3i2.2026.60

Abstract

This study aims to examine the application of the High-Low method, Scatterplot, and Least Squares in cost analysis, particularly in separating fixed and variable cost behavior. The research uses a library research approach by collecting and reviewing literature from textbooks, journals, and official publications related to cost estimation and cost behavior modeling. The findings indicate that the High-Low method is simple because it uses only the highest and lowest activity levels, but its accuracy is limited due to reliance on extreme data points. The Scatterplot method provides a visual representation of the relationship between cost and activity, helping identify patterns and potential outliers; however, its results may vary due to subjective judgment in determining the cost line. Meanwhile, the Least Squares method is considered the most accurate because it utilizes all available data to produce the best-fit regression line, although it requires more complex calculations and statistical understanding. Overall, the selection of the most suitable method depends on the objective of the analysis, data availability, and the level of accuracy required
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

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

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.
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