Article Per Year (5 Year)
p-Index From 2021 - 2026
2.383
P-Index
This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal Of Human And Education (JAHE) Jurnal Ekonomika Dan Bisnis Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Akuntansi Nommensen Jurnal Ekonomi, Manajemen, Akuntansi
Sihombing, Halomoan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Generasi Muda Paham Dan Peduli Pajak Sejak Dini Gaol, Vebry M Lumban; Siahaan, Audrey M.; Siboro, Danri T; Sihombing, Halomoan; Verry, Verry
Journal Of Human And Education (JAHE) Vol. 4 No. 3 (2024): Journal of Human And Education
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i3.1382

Abstract

Memperkenalkan pajak sejak dini akan membantu generasi muda memahami peran mereka sebagai warga negara yang bertanggung jawab. Pemahaman akan pajak sejak usia muda akan membentuk pola pikir dan perilaku positif terkait kewajiban perpajakan. Generasi muda yang paham dan peduli pajak sejak dini akan menjadi motor penggerak terwujudnya kepatuhan pajak di masa depan.Bentuk kegiatan pengabdian ini adalah seminar yang dilaksanakan selama 1 hari dan tempat pelaksanaannya dilakukan di Gereja HKBP Cinta Damai Medan dan peserta yang hadir adalah para muda mudi yang ada di lingkungan Gereja HKBP Cinta Damai. Kegiatan Pengabdian Kepada Masyrakat diadakan pada tanggal 26 Juni 2024 Bentuk kegiatan pengabdian kepada Masyarakat ini terdiri dari: Pre-test tentang pajak, pemutaran film pendek tentang manfaat pajak , presentasi/Ceramah , dan post-test pemahaman tentang perpajakan. Survei menunjukkan bahwa sebagian besar generasi muda di gereja memiliki pemahaman yang baik tentang fungsi dan peran pajak bagi pembangunan nasional. Membangun kesadaran pajak di kalangan generasi muda sejak dini adalah kunci untuk menciptakan warga negara yang bertanggung jawab. Melalui pendidikan yang tepat, dukungan dari gereja, dan pemanfaatan teknologi, diharapkan generasi muda dapat lebih paham dan peduli terhadap pajak, sehingga berkontribusi positif bagi masyarakat dan negara.
Pengaruh Kompetensi, Independensi, Profesionalisme dan Pengalaman Kerja Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Medan) Simanullang, Yuni Yessilia S.; Saribu, Ardin Dolok; Sihombing, Halomoan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.698

Abstract

This research aims to partially determine the influence of professionalism, independence, competence and work experience of auditors on audit quality in Public Accounting Firms. The sample used in this research was auditors who worked at the Medan City Public Accounting Office. The sampling technique in this research was carried out using a purposive sampling method so that 7 Public Accounting Firms with a total of 40 Auditors were obtained. The data obtained in this research is primary data through distributing closed questionnaires to auditors working at KAP Medan who are registered in the Directory of the Indonesian Institute of Public Accountants and the research method used is multiple linear regression analysis. From the results of hypothesis testing, it can be concluded that auditor competence and auditor professionalism have a positive but not significant effect, independence has a positive and significant effect, while work experience has a negative and significant effect. This is shown through the results of the t-test which shows a significant relationship with the variables with a significance rate of 5%.
Analisis Pengendalian Internal atas Persediaan Barang Dagang pada Alfamidi Belawan Sinambela, Putri Yulia Br; Sihombing, Halomoan; Samosir , Hendrik Elisa Sutejo
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.706

Abstract

Internal control is a very important part so that company goals can be achieved. Without internal control, company goals cannot be achieved effectively and efficiently. Inventory system generally means a system that manages the flow of inventory data related to activities in a company. The inventory system includes a system for recording goods sold, a system for recording goods purchased, a system for requesting and releasing merchandise from the warehouse, a physical counting system, a goods sales returns system. This research aims to determine the implementation of internal control and determine the inventory system at Alfamidi Belawan located at Jl. Belawan I Station, Medan, Belawan City, North Sumatra. The data collection method used was interviews, observation using qualitative descriptive.
Pengaruh Literasi Keuangan terhadap Kinerja Usaha Mikro Kecil (UMK) di Kecamatan Berastagi Barus, Epi Pransiska Br; Siahaan, Audrey M.; Sihombing, Halomoan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.708

Abstract

This research aims to find out what influence Financial Literacy has on the Performance of Micro and Small Enterprises in Kabanjahe District. The independent variable is Financial Literacy and the dependent variable is Micro and Small Business Performance. The research method used is primary data collection techniques in the form of questionnaires. The sampling method used in this research is Conveience Sampling. With a total sample of 35 respondents. Data processing uses SPSS version 26 tools. Tests used in this research include descriptive statistical analysis, validity and reliability tests, normality tests, simple linear regression, and partial significance tests (t tests). The results of this research show that Financial Literacy (X) has a positive, significant effect on the Performance of Micro and Small Enterprises (Y) in Berastagi District. Based on the results of the t test, the Financial Literacy variable has an effect on the performance of Micro and Small Enterprises in Berastagi District by 0.040 (0.040<0.05).
Pengaruh Tingkat Hutang, Ukuran Perusahaan, Volatilitas Penjualan, Terhadap Persistensi Laba Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Saragi, Dame Ria Rananta; Sihombing, Halomoan; Manurung, Juliana Novelentina
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2678

Abstract

This study aims to determine the effect of debt levels, company size, sales volatility on earnings persistence. The population in this study are infrastructure companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was determined using a purposive sampling method. The selected samples were 16 companies with 4 periods or the same as the 64 samples used in this study. The data analysis method used in this study is multiple linear regression analysis. Based on the results of testing the hypothesis, it can be concluded that partially the level of debt has an effect on earnings persistence, while firm size has an effect on firm size, and sales volatility shows a negative relationship, meaning that sales volatility has no effect on earnings persistence.
Co-Authors Barus, Epi pransiska br Batu, Angel Natasya Lumban Doloksaribu, Ardin Harefa, Meilinda Hutabarat, Prans Hotmaringan Liliana, Ola Venina Lumban Gaol, Vebry Manurung, Juliana Novelentina Meilinda Stefani Harefa Munte, Mei Hotma Mariati Nababan, Gresia Purba, Carolina Frakusya Reza Panjaitan, Dinny Samosir , Hendrik Elisa Sutejo Saragi, Dame Ria Rananta Saribu, Ardin Dolok Siahaan, Audrey M. Siboro, Danri T Siboro, Danri T. Sidabutar, Rimbun C.D Silaban, Frederick S. Simangunsong, Rebecca Simanjuntak, Silvie Br Simanjuntak, Sri Ida Royani Simanullang, Yuni Yessilia S. Sinambela, Putri Yulia Br Sinurat, Mangasa Verry Verry Verry, Verry