Article Per Year (5 Year)
p-Index From 2021 - 2026
4.967
P-Index
This Author published in this journals
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
Sekolah Tinggi Ilmu Eknomi Eka Prasetya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 38 Documents
Search

 1   2   3   4 
Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, Likuidutas, Dan Reputasi Kap Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Fhode Risha Br. Ginting; Ikken Apsari Halawa; Annisa Nauli Sinaga; Yonson Pane Pane
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.10940

Abstract

Salah satu karakteristik kuantitatif dalam penyampaian laporan keuangan adalah relevan, yang dapat dilihat dari ketepatwaktuan pelaporan. Ketepatwaktuan ini dapat diteliti dari audit delay, yaitu jangka waktu antara tanggal tutup buku hingga tanggal laporan auditor. Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, solvabilitas, ukuran perusahaan, likuiditas dan reputasi KAP terhadap audit delay pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan teknik pengambilan purposive sampling. Populasi dalam penelitian ini berjumlah 178 perusahaan manufaktur di Bursa Efek Indonesia (BEI) dan sampel penelitian ini berjumlah 153 perusahaan. Dengan menggunakan regresi logistik hasilnya yakni Profitabilitas tidak berpengaruh dan tidak signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI). Solvabilitas tidak berpengaruh dan tidak signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI). Ukuran perusahaan tidak berpengaruh dan tidak signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI). Likuiditas tidak berpengaruh dan tidak signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI). Reputasi kap tidak berpengaruh dan tidak signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI). Berdasarkan hasil penelitian simultan yang telah didapatkan adalah variabel (X) yaitu Profitabilitas, Sovabilitas, Ukuran perusahaan, Likuiditas, Reputasi KAP dan tidak berpengaruh dan tidak signifikan terhadap (Y) yaitu Audit delay pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI).
E-Money ad Inflation on Indonesa's Economic Growth vannita; Yonson Pane
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.193

Abstract

In the context of Industry 4.0, where digital technologies are becoming increasingly prevalent, the utilization of e-money as a technological innovation in financial transactions offers a convenient and efficient solution that has the potential to enhance the efficiency of the payment system and facilitate the collection of taxes. The objective of this study is to examine the impact of the utilization of e-money and inflation on economic growth in Indonesia. Using a quantitative method with secondary data x1 and x2 using data sourced from Bank Indonesia (BI) and y using data from the BPS, also known as Statistic Indonesia. The sampling technique used is a total sampling technique or census using the entire population as a sample from 2013-2023 with quarterly data (4 x 11 = 44). Data testing was carried out with descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis tests. The results of the study show that the X1 variable has a partially significant effect on economic growth with a -T value of -2.531 < -T table -2.0227. The X2 variable shows a T value of 3.056 > T table 2.0227, which means that inflation has a significant influence on economic growth. The results of the simultaneous test on the variables of e-money and inflation on economic growth showed that the F value was calculated at 11.573 > the F value of table 3.24, which means that e-Money transactions and inflation had a simultaneous effect on economic growth.
The Use of Artificial Intelligence and Accounting Information Systems as Tools to Improve Employee Productivity in MSMEs in Medan Area Wijaya, Florence Utari; Yonson Pane
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.254

Abstract

This study aims to determine whether Artificial Intelligence and Accounting Information Systems have a significant effect on Employee Productivity in MSMEs in Medan Area. This research uses a quantitative approach conducted on MSMEs spread across the Medan Area area from June 2024 to October 2024. The population of this study were MSMEs spread across the Medan Area which amounted to 1,875 MSMEs. The sample was obtained using the Slovin formula with a percentage error of 10% so that a sample of 95 MSMEs was obtained. The collection technique used was purposive or judgmental sampling. Data analysis and testing consists of validity tests, reliability tests, descriptive statistical tests, classical assumption tests, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and determination coefficient tests. The results showed that Artificial Intelligence has a significant effect partially on Employee Productivity with a tcount value of 9.979> t table 1.986. The results showed that the Accounting Information System has a significant effect partially on Employee Productivity with a tcount of 2.992> t table 1.986. Artificial Intelligence and Accounting Information Systems simultaneously have a significant influence on Employee Productivity with an Fcount value of 149.280> Ftable value of 3.10 and a regression coefficient value of 76.4%.
SOSIALISASI KEWIRAUSAHAAN DENGAN MODEL PEMBELAJARAN MONSOONSIM PADA SMA WIYATA DHARMA Irvan Rolyesh Situmorang; Petrus Loo; Susan Grace Nainggolan; Frenky Situmorang; Yonson Pane
Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Vol 4, No 2 (2024): Desember 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jpstm.v4i2.2566

Abstract

Abstract: Monsoonsim is a gamification-based business simulation platform that helps teach various entrepreneurial concepts practically and interactively. Through Monsoonsim, students can understand how a business operates, from financial planning and management, resource management, marketing, to customer service. Monsoonsim provides an opportunity for students to develop their entrepreneurial spirit, providing hands-on experience that strengthens their understanding of risks, opportunities and business strategies. Through this simulation-based learning, Monsoonsim creates an environment that supports a deep understanding of business dynamics and encourages the birth of young entrepreneurs. Keywords: Entrepreneurship, Monsoonsim, Business Strategy. Abstrak: Monsoonsim merupakan sebuah platform simulasi bisnis berbasis gamifikasi yang membantu mengajarkan berbagai konsep kewirausahaan secara praktis dan interaktif. Melalui Monsoonsim, peserta didik dapat memahami bagaimana sebuah bisnis beroperasi, mulai dari perencanaan dan manajemen keuangan, pengelolaan sumber daya, pemasaran, hingga layanan konsumen. Monsoonsim memberikan kesempatan bagi para siswa untuk mengembangkan jiwa kewirausahaan mereka, memberikan pengalaman langsung yang memperkuat pemahaman mereka terhadap risiko, peluang, dan strategi bisnis. Melalui pembelajaran yang berbasis simulasi ini, Monsoonsim menciptakan lingkungan yang mendukung pemahaman mendalam tentang dinamika bisnis dan mendorong lahirnya wirausahawan-wirausahawan muda. Kata kunci: Kewirausahaan, Monsoonsim, Strategi Bisnis.
Pengaruh Profitabilitas, Disclosure, Opini Audit Tahun Sebelumnya, Reputasi Auditor Dan Audit Lag Terhadap Opini Audit Going Concern Pada Perusahaan Consumer Non Cyclical Yang Terdaftar Di Bursa Efek Indonesia Grace Stevany; Angel Oktavia Sagala; Annisa Nauli Sinaga; Yonson Pane
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): 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.v6i4.8236

Abstract

Tujuan dari penelitian ini yaitu guna melihat pengaruh profitabilitas, disclosure, opini audit tahun sebelumnya, reputasi auditor dan audit lag terhadap opini audit going concern pada perusahaan consumer non cyclical yang terdaftar di Bursa Efek Indonesia baik secara parsial dan simultan. Auditor harus menilai strategi manajemen secara kritis untuk menentukan apakah bisnis akan dapat terus beroperasi sebagaimana mestinya atau tidak. Populasi pada penelitian memiliki semua perusahaan Consumer Non Cyclical yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024 yaitu 120 perusahaan dan sampelnya dengan jumlah 192 unit analisis. Metode penelitian menerapkan teknik analisis regresi linear berganda. Hasil penelitian adalah profitabilitas berpengaruh negatif terhadap opini audit going concern. Opini audit tahun sebelumnya, reputasi auditor dan audit lag berpengaruh positif terhadap opini audit going concern. Disclosure tidak berpengaruh terhadap opini audit going concern Profitabilitas, disclosure, opini audit tahun sebelumnya, reputasi auditor dan audit lag berpengaruh terhadap opini audit going concern pada perusahaan consumer non cyclical yang terdaftar di Bursa Efek Indonesia.
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
Penerapan Absensi yang Berbasis Teknologi Digital dengan Perangkat Mesin di PT. Sabda Sentosa Yonson Pane; Frengky Situmorang
Outline Journal of Community Development Vol. 1 No. 1: July 2023
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ne6e5y77

Abstract

This community service activity aims to provide understanding and changes in manual work methods to technology-based work methods, in this case the application of a digitalized attendance system. employees and workers alike. Manual attendance system at PT. Sabda Sentosa has various problems that have occurred and have been discussed in the previous chapter. One of the problems that often arises is the difficulty of determining the wages of these workers, where the attendance record of the workers is not present, but the workers are present and vice versa.
Financial Management Training to Improve MSME Business Efficiency in the Skip Medan Area Yonson Pane; Deliyanti Simbolon
Outline Journal of Community Development Vol. 3 No. 1: July 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/j17czb75

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, particularly in the Medan Skip area, still face various challenges in managing their business finances effectively and efficiently. Problems such as mixing personal and business finances, not recording daily transactions, and not knowing how to prepare simple financial reports are major obstacles to their business development. This community service activity aims to improve the financial management capacity of MSMEs through intensive training and direct field mentoring. The methods used in this activity included identifying training needs, developing participatory training modules, implementing three days of interactive training, and providing one month of mentoring. Evaluation was conducted through pre- and post-tests, as well as field observations and interviews. The results of the activity showed a significant improvement in participants' understanding and practice of financial management. Approximately 78% of participants were able to prepare simple financial reports, and 84% had separated personal and business finances. Furthermore, participants became more disciplined in recording daily transactions and began implementing short-term financial planning. In conclusion, financial management training tailored to local needs and contexts can improve MSME business efficiency. This activity also encourages changes in managerial behavior and strengthens the business foundation in facing future economic challenges.
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 (MJDM)
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 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 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 Simatupang, Natasha Anggreni Sinaga, Annisa Nauli Sipnarong Kanchawongpaisan Sitepu, Novi Indriyani Siti Mazaya Shadrina Situmorang, Frenky Situmorang, Irvan Rolyesh Sri Rezeki Susan Grace V Nainggolan Syahrizal, Teuku Muhammad vannita Wahyu Amriani Butar Butar Wijaya, Florence Utari