Article Per Year (5 Year)
p-Index From 2020 - 2025
1.642
P-Index
This Author published in this journals
All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Ilmiah Dinamika Sosial Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Eastasouth Journal of Positive Community Services Journal of Society Bridge Journal Accounting International Mount Hope Maroon Journal De Management
Pane, Yonson
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Pengaruh Kewajiban Pajak Tangguhan, Rasio Likuiditas Proksi Current Ratio Dan Rasio Profitabilitas Proksi Net Profit Margin Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode Pane, Yonson
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Kewajiban Pajak Tangguhan, Current Ratio dan Net Profit Margin berpengaruh signifikan terhadap Pertumbuhan Laba pada perusahaan sektor industri barang konsumsi yang listing di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia sebanyak 53 perusahaan. Sampel penelitian sebanyak 12 perusahaan dengan teknik purposive sampling. Hasil penelitian menunjukkan Kewajiban Pajak Tangguhan tidak berpengaruh terhadap Pertumbuhan Laba pada perusahaan sektor industri barang konsumsi yang listing di Bursa Efek Indonesia, sedangkan Current Ratio dan Net Profit Margin berpengaruh terhadap Pertumbuhan Laba pada perusahaan sektor industri barang konsumsi yang listing di Bursa Efek Indonesia. Hasil uji F menunjukkan bahwa variabel Kewajiban Pajak Tangguhan, Current Ratio dan Net Profit Margin berpengaruh terhadap Pertumbuhan Laba pada perusahaan sektor industri barang konsumsi yang listing di Bursa Efek Indonesia. Hasil uji koefisien determinasi menunjukkan bahwa variabel Pertumbuhan Laba dapat dijelaskan oleh variabel Kewajiban Pajak Tangguhan, Current Ratio dan Net Profit Margin, sedangkan sisanya variabel Pertumbuhan Laba dapat dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini seperti Debt to Assets Ratio.
Dampak Harga Dan Kualitas Rasa Terhadap Loyalitas Masyarakat Dalam Berbelanja Di Tau Kua Heci Medan Situmorang, Irvan Rolyesh; Pane, Yonson
Journal of Society Bridge Vol. 2 No. 1 (2024): Society Bridge
Publisher : Badan Koordinasi Kegiatan Kesejahteraan Sosial

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59012/jsb.v2i1.36

Abstract

Penelitian ini bertujuan Untuk mengetahui pengaruh Harga dan Cita Rasa terhadap Loyalitas Konsumen di Tau Kua Heci Medan. Metodologi penelitian yang digunakan adalah metode pendekatan kuantitatif, unit analisis dan observasi dalam penelitian ini adalah konsumen. Populasi dalam penelitian ini adalah seluruh konsumen Rumah Makan Tau Kua Heci dan Mie Rebus. Sampel yang akan digunakan dalam penelitian ini adalah sebanyak 272 konsumen berdasarkan tabel Isaac and Michael dengan metode sampel aksidental. Teknik pengumpulan data melalui kuesioner, observasi dan studi kepustakaan. Analisis ini mencakup validitas dan reliabilitas, uji asumsi klasik, analisis regresi berganda, pengujian hipotesis melalui uji t dan F, dan uji koefisien determinasi (R2). Hasil uji t menunjukkan bahwa harga berpengaruh signifikan terhadap loyalitas konsumen. Cita rasa berpengaruh signifikan terhadap loyalitas konsumen. Hasil uji F menunjukkan bahwa variable harga dan cita rasa secara simultan berpengaruh signifikan terhadap loyalitas konsumen
INTERNAL COMPANY BEHAVIORAL FACTORS THAT INFLUENCE FINANCIAL FRAUD SITUMORANG, FRENKY; Pane, Yonson
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.188

Abstract

The aim to be achieved in this research is to obtain empirical evidence regarding the influence of profitability, capital turnover, financial leverage, asset structure, company size, influence on the Financial Fraud, The type of research that will be carried out is a type of quantitative research, namely research that obtains data in the form of numbers or qualitative data that is used. Companies that have complete data that can be used to analyze profitability, capital turnover, financial leverage, asset structure and company size. Return on Assets has no significant effect on the Financial Fraud, Capital Turnover has no significant effect on the Financial Fraud, Financial Leverage has a significant effect on the Financial Fraud, asset structure has no significant effect on the Financial Fraud, Company size has no significant effect on the Financial Fraud, (DTA Return on Assets, Capital Turnover, Financial Leverage, asset structure, Company Size) on the dependent variable (Financial Fraud) that can be produced by this equation is 32.7%, while the remaining 67.3% is influenced by other factors which are not included in this regression. This research only examines internal company finances with a focus on manufacturing companies only. It is hoped that this research can be used as consideration and reference material so that when investing, stakeholders choose transparent companies with a good level of supervision over the financial reporting process, so as to avoid fraudulent financial reporting.
Pengaruh Informasi Akuntansi Kegiatan Pengendalian Dan Penilaian Resiko Terhadap Kualitas Laporan Keuangan Situmorang, Frenky; Nainggolan, Susan G.V.; Pane, Yonson
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5420

Abstract

The purpose of this research is to identify and measure the relationship of the variable Accounting Information Activities Control and Risk Assessment to the Quality of Financial Reporting both partially and simultaneously. The research method used is associative studies looking at causal relationships in which independent variables affect dependent variables. The survey looked at 37 respondents, including one official in the financial department of the regional secretariat, one officer in the general section of the local secretary, one official at the secretariat of the DPRD, three officers in the body (1 official representing one body), and eight officials in the service. If partly tested, it can be concluded that the accounting information variable has a significant impact on the quality of financial statements, whereas the impact of the control activity variable on financial report quality has no significant impact, and the risk assessment variable influence on financial statement quality as well.
Accounting Software Application Education for Dayah Darul Hikmah Management Simbolon, Deliyanti; Wahyuni, Putri; Pane, Yonson; Syahrizal, Teuku Muhammad; Amri, Khoirul
Eastasouth Journal of Positive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i03.340

Abstract

This community service activity aims to improve the understanding and management skills of Dayah Darul Hikmah in preparing financial reports using accounting software applications to minimize the occurrence of errors and more effective and transparent financial management. So far, the financial recording process at Dayah Darul Hikmah is still done manually, which is prone to errors and less efficient. Through intensive training and mentoring provided, the implementation team introduces and trains the use of computer-based accounting software that is in accordance with the needs of the institution. The method of implementing activities includes initial preparation and surveys, Implementation Program Education and Training, Mentoring and Evaluation of participants' understanding results. The results of the activity showed a significant increase in participants' understanding of the use of accounting software in preparing financial reports. This activity is expected to increase accountability and transparency with the use of accounting software for the management of the Darul Hikmah Islamic Boarding School towards better and more professional Islamic boarding school financial governance.
PEMANFAATAN FINTECH DALAM MENINGKATKAN AKSES PEMBIAYAAN BAGI UMKM BINAAN KOTA MEDAN Situmorang, Irvan Rolyesh; Pane, Yonson
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.3982

Abstract

Abstract: This study aims to examine the influence of financial technology (fintech) utilization and financial literacy levels on access to financing among assisted Micro, Small, and Medium Enterprises (MSMEs) in Medan City. Employing a mixed-methods approach, data were collected through a survey of 330 respondents and in-depth interviews with selected MSME actors. Quantitative analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS), while qualitative data were analyzed thematically. The results indicate that both fintech and financial literacy positively and significantly affect access to financing. The coefficient of determination shows that these two variables explain 42.4% of the variance in financing access. The qualitative findings highlight major adoption barriers, including limited digital infrastructure, low digital literacy, and concerns over data security. This study also employs the Technology Readiness Index (TRI) framework to assess the psychological readiness of MSMEs in adopting technology. The findings suggest several policy implications, including the need for continuous digital literacy training, enhanced data protection, and stronger collaboration between local governments and fintech providers to establish a more inclusive and sustainable digital financial ecosystem. This research is part of a five-year roadmap to support the gradual digital transformation of MSMEs in the Medan region. Keyword: Fintech; Financial Literacy; Financing Access; Financial Inclusion; Medan City Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh pemanfaatan teknologi finansial (fintech) dan tingkat literasi keuangan terhadap akses pembiayaan yang diperoleh oleh UMKM binaan di Kota Medan. Menggunakan pendekatan metode campuran (mixed methods), data dikumpulkan melalui survei terhadap 330 responden dan wawancara mendalam dengan pelaku UMKM terpilih. Analisis kuantitatif dilakukan dengan pendekatan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS), sementara data kualitatif dianalisis secara tematik. Hasil penelitian menunjukkan bahwa baik fintech maupun literasi keuangan memiliki pengaruh positif dan signifikan terhadap akses pembiayaan. Koefisien determinasi menunjukkan bahwa kedua variabel tersebut menjelaskan 42,4% variasi dalam akses pembiayaan UMKM. Temuan kualitatif memperkuat bahwa keterbatasan infrastruktur digital, rendahnya literasi digital, dan kekhawatiran terhadap keamanan data masih menjadi hambatan utama dalam adopsi fintech. Penelitian ini juga mengadopsi kerangka Technology Readiness Index (TRI) untuk mengukur kesiapan psikologis UMKM dalam mengadopsi teknologi. Temuan ini memiliki implikasi kebijakan penting, yaitu perlunya pelatihan literasi digital yang berkelanjutan, penguatan perlindungan data, serta sinergi antara pemerintah daerah dan penyedia layanan fintech dalam membangun ekosistem keuangan digital yang inklusif dan berkelanjutan. Penelitian ini merupakan bagian dari roadmap lima tahun dalam mendukung transformasi digital UMKM secara bertahap di wilayah Medan. Kata kunci: Fintech; Literasi Keuangan; Akses Pembiayaan; Inklusi Keuangan; Kota Medan
ANALISIS PERILAKU MINAT WISATAWAN BERKUNJUNG KEMBALI KE PULAU SAMOSIR Simarmata, Asianna Martini; Panggabean, Fitri Yani; Pane, Yonson; Nainggolan, Elisabeth
Jurnal Ilmiah Dinamika Sosial Vol 5 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.776 KB) | DOI: 10.38043/jids.v5i2.3165

Abstract

Samosir Island is one of the leading tourist destinations in the Toba Caldera Geopark area. So many factors are related to the intention of tourists revisiting Samosir Island. So the research aims to prove: 1) the influence of tourist attraction and service quality on interest in reintention visiting Samosir Island; and 2) its influence through visitor satisfaction as an intervening. A total of 274 local tourists responded to a questionnaire distributed directly with the support of the Tourism Office of Samosir Regency and students. Collected data using a questionnaire that has been valid and reliable. The research team periodically collects information from tourists visiting Samosir Island, which takes about two months. The data analysis technique uses path analysis with the SPSS application. Research findings reveal that tourist attraction, service quality, and visitor satisfaction affect the reintention of tourists to Samosir Island. Service quality is the dominant predictor in the regression model. However, visitor satisfaction is not effective as an intervention that strengthens the intention of tourists to visit again. The implication of this paper is that visitor satisfaction needs to be improved by providing various facilities and infrastructure that support the optimization of service quality on Samosir Island. Thus providing a domino effect on increasing tourist visits to Samosir Island. Keywords: reintention,  tourist attraction, service quality, visitor satisfaction.
ANALISIS PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI SUMATERA UTARA Pane, Yonson; Simarmata, Asianna Martini; Rezeki, Sri; Rinaldi, Muhammad; Panggabean, Fitri Yani
Jurnal Ilmiah Dinamika Sosial Vol 5 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.561 KB) | DOI: 10.38043/jids.v5i2.3182

Abstract

Tujuan makalah ini untuk menganalisis pendapatan asli daerah (PAD) dan dana perimbangan yang terdiri dari dana bagi hasil (DBH), dana alokasi umum (DAU), dan dana alokasi khusus (DAK) terhadap belanja modal. Penelitian dilakukan pada kabupaten/kota di Sumatera Utara dengan menggunakan data skunder berupa data realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) dari 2015 sampai 2019. Teknik analisis data menggunakan regresi berganda yang digunakan untuk menguji kelima hipotesis yaitu untuk menganalisis: 1) pengaruh PAD dan dana perimbangan yang terdiri dari DBH, DAUK, dan DAK terhadap belanja modal secara simlutan; 2) pengaruh PAD terhadap belanja modal; 3) pengaruh DBH terhadap belanja modal; 4) pengaruh DAU terhadap belanja modal; dan 5) pengaruh DAK terhadap belanja modal. Pengujian normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas menunjukkan dukungan data yang diperoleh, sehingga dapat dilanjutkan untuk pengujian hipotesis. Hasil penelitian membuktikan pengujian hipotesis bahwa PAD dan dana perimbangan berpengaruh terhadap belanja modal secara simultan. Akan tetapi, pengujian secara parsial menunjukkan bahwa DAU tidak memiliki pengaruh terhadap belanja modal, sedangkan variabel independen lainnya seperti PAD, DBH, dan DAK berpengaruh terhadap belanja modal. Kesenjangan DAU yang diterima antar pemerintah daerah menjadi perhatian yang serius bagi pemerintah pusat dalam memberikan dana perimbangan. Kata Kunci: Belanja Modal, DAK, DAU, DBH, PAD.
Entrepreneurial Competence and Business Sustainability of Rural Agripreneurs in West Sumatra Putra, Erwin Syah; Amalia, Rizki; Pane, Yonson
Maroon Journal De Management Vol. 2 No. 2 (2025): Maroon Journal De Management:
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjdm.v2i2.252

Abstract

Agriculture remains the backbone of rural livelihoods in West Sumatra, where farming continues to provide both income and food security for local communities. However, the sustainability of agribusiness ventures extends beyond land ownership and resource availability; it critically depends on the entrepreneurial competence of agripreneurs to anticipate risks, plan strategically, and innovate within increasingly competitive markets. This study examines the influence of entrepreneurial competence on business sustainability among rural agripreneurs in West Sumatra using a quantitative survey design involving 120 randomly selected respondents. Data were collected through structured questionnaires encompassing demographic characteristics, entrepreneurial competence dimensions business planning, marketing, and financial management and sustainability indicators across economic, social, and environmental domains. Statistical analysis revealed that agripreneurs possessed moderate competence in business planning and marketing but exhibited deficiencies in financial literacy and environmental stewardship. Business planning and financial management were identified as the strongest predictors of sustainability, while marketing competence showed a weaker but positive association. Despite contributing to local economic growth, limited strategic foresight and low adoption of sustainable and digital practices constrained long-term viability. Strengthening entrepreneurial competence through targeted training and policy interventions is therefore essential to enhance resilience, competitiveness, and sustainability among rural agripreneurs in West Sumatra.
Co-Authors Amri, Khoirul Fitri Yani Panggabean Muhammad Rinaldi Nainggolan, Elisabeth Nainggolan, Susan G.V. Putra, Erwin Syah PUTRI WAHYUNI Rizki Amalia Simarmata, Asianna Martini Simbolon, Deliyanti Situmorang, Frenky Situmorang, Irvan Rolyesh Sri Rezeki Syahrizal, Teuku Muhammad