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All Journal Niagawan Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Ilmiah Dinamika Sosial Management Studies and Entrepreneurship Journal (MSEJ) JURNAL ILMIAH KOHESI Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Jurnal Minfo Polgan (JMP) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Eastasouth Journal of Effective Community Services Eastasouth Journal of Positive Community Services Journal of Economics, Entrepreneurship, Management Business and Accounting Journal of Society Bridge Journal Of Indonesian Social Society Journal Accounting International Mount Hope Jurnal Pengabdian Masyarakat dan Riset Pendidikan PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Outline Journal of Economic Studies Outline Journal of Community Development Maroon Journal De Management Jurnal UMKM, Manajemen dan Akuntansi (JUMA)
Pane, Yonson
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Analisis Pengelolaan Keuangan Desa Elkarya Gulo; Dina Arfianti; Yonson Pane
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 1 (2020): Edisi Maret
Publisher : lppm.eka-prasetya.ac.id

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Abstract

The purpose of this study is to determine and analyze the suitability of village financial management and the principles of village financial management in Hiliwalo'o-I Village, Mandrehe District, West Nias Regency with Permendagri No. 133 of 2014. This type of the study is a case study by using a qualitative descriptive analysis approach. Data are collected by doing questionnaires, interviews, and documentation techniques. This study is conducted in Hiliwalo'o-I Village, Mandrehe District, West Nias Regency. The object of this study is the management of village finances in Hiliwalo'o-I Village. The findings indicate that the financial management of hiliwalo'o-I villages started from planning to village financial accountability and the principle of village financial management in Hiliwalo'o-I village have been in accordance with Permendagri No. 113 of 2014.
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

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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.
ANALISIS PERILAKU MINAT WISATAWAN BERKUNJUNG KEMBALI KE PULAU SAMOSIR Asianna Martini Simarmata; Fitri Yani Panggabean; Yonson Pane; Elisabeth Nainggolan
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 Yonson Pane; Asianna Martini Simarmata; Sri Rezeki; Muhammad Rinaldi; Fitri Yani Panggabean
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

Local government capital expenditures have a significant impact on the economic development of a region. So that aspects of regional original income and balancing funds become an urgent part in the structure of regional revenue and expenditure budgets. The purpose of this paper is to analyze local revenue (PAD) and balancing funds consisting of profit-sharing funds (DBH), general allocation funds (DAU), and special allocation funds (DAK) for capital expenditures. The study was conducted in regencies/cities in North Sumatra using secondary data in the form of data on the Regional Revenue and Expenditure Budget (APBD) realization from 2015 to 2019. The research method uses a quantitative approach. The data analysis technique used multiple regression, which was used to test the five hypotheses, namely to analyze: 1) the effect of PAD and balancing funds consisting of DBH, DAUK, and DAK on capital expenditures simultaneously; 2) the effect of PAD on spending capital; 3) the effect of DBH on capital expenditures; 4) the effect of DAU on capital expenditures; and 5) the effect of DAK on capital expenditures. Thus, the study results prove the hypothesis testing that PAD and balancing funds affect capital expenditure simultaneously. However, partial testing shows that DAU does not affect capital expenditure. At the same time, other independent variables such as PAD, DBH, and DAK affect capital expenditure. The gap in the realization of DAU between local governments is a serious concern for the central government in providing balancing funds. Keywords: capital expenditure, DAK, DAU, DBH, PAD.
PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yonson Pane
JURNAL ILMIAH KOHESI Vol 2 No 4 (2018): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.884 KB)

Abstract

This study aims to determine the effect of company size / natural total asset logarithms and previous year's audit opinion on going-concern audit opinions partially and simultaneously on textile and garment companies listed on the Indonesia Stock Exchange (IDX).This study uses a type of quantitative data and data sources are secondary data. The unit of analysis and observation in this study were textile and garment companies listed on the IDX with a population of 19 companies. From the population, chosen by purposive sampling technique and obtained as many as 70 samples consisting of 14 companies for 5 periods, namely the period 2012-2016. The analytical method used is logistic regression analysis.The results of the study partially show that the size of the company has a significant value of 0.879> 0.05 and the previous year's audit opinion has a significant value of 0.000 <0.05. The results of the study simultaneously indicate the size of the company and previous year's audit opinion has a significant value of 0.000 <0.05. The coefficient of determination (Nagelkerke R Square) is 0.791 or 79.1%, which means that the going concern audit opinion variable can be explained by the variable size of the company and the previous year's audit opinion.
ANALISIS PERTUMBUHAN PENJUALAN DAN DEBT TO EQUITY RASIO TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUBSEKTOR PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anton Eka Saputra; Yonson Pane; Muammar Rinaldi
Niagawan Vol 11, No 3 (2022): NIAGAWAN VOL 11 NO 3 NOVEMBER 2022
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v11i3.35694

Abstract

This study aims to examine the effect of Sales Growth and Debt to Equity Ratio on Tax Avoidance in the Trade Sector. The population used in this study are large trading sub-sector companies on the Indonesia Stock Exchange for the period 2015 - 2019 totaling 40 companies. This study used a purposive sampling technique which was analyzed using linear regression. The results of the analysis provide evidence that Sales Growth and Debt to Equity Ratio have an effect on Tax Avoidance in Big Trading Subsector companies listed on the Indonesian stock exchange either partially or simultaneously.
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.
Pengaruh Likuiditas, Pertumbuhan Perusahaan, Keputusan Investasi, Per, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Wahyu Amriani Butar Butar; Selvia I Simanjuntak; Annisa Nauli Sinaga; Yonson Pane
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10112

Abstract

Saat ini perkembangan persaingan dunia bisnis semakin ketat, menuntut perusahaan untuk meningkatkan kinerjanya agar tetap bertahan dan dapat mencapai tujuan nya yaitu mencari keuntungan. Dalam penelitian ini bertujuan untuk menganalisis Pengaruh Likuiditas, Pertumbuhan Perusahaan, Keputusan Investasi, PER, Profitabilitas, Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan penelitian kuantatif dan Teknik pengambilan purposive sampling. Populasi dalam peneltian ini adalah 228 Manufaktur di Bursa Efek Indonesia(BEI). Sampel penelitian ini berjumlah 184. Modelnya dengan regresi linear berganda. Hasilnya adalah Likuiditas tidak berpengaruh secara parsial dan tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Pertumbuhan Perusahaan tidak berpengaruh secara parsial dan tidak signifikan perusahaan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Keputusan Investasi tidak berpengaruh secara parsial dan tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). PER berpengaruh secara parsial dan signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Profitabilitas berpengaruh secara parsial dan signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Leverage tidak berpengaruh secara parsial dan tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI).Likuiditas, Pertumbuhan Perusahaan, Keputusan Investasi, PER, Profitabilitas, dan Leverage berpengaruh simultan dan signifikan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI).
Co-Authors Amri, Khoirul Angel Angel Angel Oktavia Sagala Annisa Nauli Sinaga Anton Eka Saputra Asiana Simarmata Asianna Martini Simarmata Audra Nailufar Brilian Moktar Deliyanti Simbolon Dina Arfianti Elisabeth Nainggolan Elkarya Gulo Evaf Maulina Fhode Risha Br. Ginting Fitri Yani Panggabean Frengky Situmorang Frengky Situmorang Grace Stevany Haikal Davansyah Lubis Ikken Apsari Halawa Johnny Chandra Julia Austen Sarotani Zebua Larasati, Inggrit Muammar Rinaldi Muhammad Rinaldi Muhammad Rinaldi Nainggolan, Susan G.V. Natasha Anggreni Simatupang Ngiw Aman Harja Petrus Loo Phan Bao Giang Putra, Erwin Syah PUTRI WAHYUNI Rahayu Rahayu Rahayu Rahayu Rizki Amalia Selvia I Simanjuntak Shadrina, Siti Mazaya Simarmata, Asianna Martini Simatupang, Natasha Anggreni Sinaga, Annisa Nauli Sipnarong Kanchawongpaisan Sitepu, Novi Indriyani Siti Mazaya Shadrina Situmorang, Frenky Situmorang, Irvan Rolyesh Sri Rezeki Sri Rezeki Susan Grace V Nainggolan Syahrizal, Teuku Muhammad vannita Wahyu Amriani Butar Butar Wijaya, Florence Utari