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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
Sekolah Tinggi Ilmu Eknomi Eka Prasetya
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Pengaruh Efektivitas Penagihan Pajak Dengan Surat Teguran Dan Surat Paksa Terhadap Penerimaan Pajak Pada Kpp Pratama Medan Timur Yonson Pane; Asiana Simarmata
Jurnal UMKM, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): Februari 2025
Publisher : Universitas Battuta

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

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Efektivitas Penagihan Pajak dengan Surat Teguran dan Surat Paksa terhadap Penerimaan Pajak secara parsial dan secara simultan pada KPP Pratama Medan Timur. Penelitian ini menggunakan jenis data kuantitatif dan sumber data merupakan data sekunder. Populasi yang digunakan dalam penelitian ini sebanyak 60 bulan laporan jumlah penerbitan Surat Teguran dan Surat Paksa serta laporan Penerimaan Pajak pada periode 2017-2021. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik sampel jenuh. Dengan menggunakan teknik sampel jenuh, maka diperoleh jumlah sebanyak 60 sampel. Data dianalisis dengan menggunakan metode analisis regresi linear berganda. Hasil analisis regresi linear berganda memberikan persamaan Penerimaan Pajak = 363.241,559 – 2.689,660 Surat Teguran – 856,324 Surat Paksa + e. Peneliti juga menggunakan tingkat signifikansi 5%. Hasil analisis penelitian secara parsial menunjukkan bahwa Surat Teguran berpengaruh signifikan terhadap Penerimaan Pajak karena memiliki nilai thitung 4,598 > ttabel 2,0017 dan nilai signifikan < 0,05 yaitu 0,000 < 0,05. Surat Paksa tidak berpengaruh signifikan terhadap Penerimaan Pajak karena memiliki nilai thitung < ttabel atau -1.373 < 2,0017 dan signifikan 0,175 > 0,05. Hasil analisis penelitian secara simultan menunjukkan bahwa Surat Teguran dan Surat Paksa berpengaruh signifikan terhadap Penerimaan Pajak karena memiliki nilai Fhitung 12,224 < Ftabel 3,16 dan nilai signifikan < 0,05 yaitu dengan nilai 0,000 < 0,05. Hasil penelitian dari koefisien determinasi (R Square) menunjukkan bahwa 30% yang berarti variabel Penerimaan Pajak dapat dijelaskan oleh variabel Surat Teguran dan Surat Paksa. Sedangkan sisanya sebesar 70% variabel Penerimaan Pajak dapat dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini, seperti Penerimaan Pajak Penghasilan, Kesadaran Wajib Pajak, dan Kepatuhan Wajib Pajak.
Pengaruh Good Corporate Governance, Leverage, Operating Capacity, Likuiditas, dan Profitabilitas Terhadap Financial Distress Setelah Masa Pandemi Covid-19 Pada Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Rahayu, Rahayu; Shadrina, Siti Mazaya; Simatupang, Natasha Anggreni; Sinaga, Annisa Nauli; Pane, Yonson
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): 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.v7i4.10711

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance, leverage, operating capacity, likuiditas, dan profitabilitas terhadap financial distress setelah masa pandemi COVID-19 pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia. Kondisi ekonomi setelah pandemi menuntut perusahaan untuk mampu menjaga kinerja keuangan agar terhindar dari kondisi financial distress. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Populasi penelitian adalah perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia, dengan teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sebanyak 90 sampel penelitian. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Good Corporate Governance, leverage, operating capacity, likuiditas, dan profitabilitas berpengaruh terhadap financial distress pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia setelah masa pandemi COVID-19.
Pengaruh Good Corporate Governance, Leverage, Operating Capacity, Likuiditas, dan Profitabilitas Terhadap Financial Distress Setelah Masa Pandemi Covid-19 Pada Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Rahayu Rahayu; Siti Mazaya Shadrina; Natasha Anggreni Simatupang; Annisa Nauli Sinaga; Yonson Pane
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): 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.v7i4.10711

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance, leverage, operating capacity, likuiditas, dan profitabilitas terhadap financial distress setelah masa pandemi COVID-19 pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia. Kondisi ekonomi setelah pandemi menuntut perusahaan untuk mampu menjaga kinerja keuangan agar terhindar dari kondisi financial distress. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Populasi penelitian adalah perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia, dengan teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sebanyak 90 sampel penelitian. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Good Corporate Governance, leverage, operating capacity, likuiditas, dan profitabilitas berpengaruh terhadap financial distress pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia setelah masa pandemi COVID-19.
Pengaruh Implementasi Sistem Informasi Akuntansi dan Digitalisasi terhadap Efisiensi Operasional Perusahaan pada PT Alfascorpii Medan Cabang SM Raja Haikal Davansyah Lubis; Frenky Situmorang; Audra Nailufar; Yonson Pane
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.v15i1.16105

Abstract

This study aims to examine the impact of the implementation of an accounting information system and digitalization on operational efficiency at PT Alfascorpii Medan. In an increasingly competitive business environment, the use of information technology has become a key factor in improving efficiency. Accounting Information Systems (AIS) improve the accuracy and speed of financial information, while digitalization helps automate and integrate operational processes. Therefore, the implementation of AIS and digitalization is an important strategy for enhancing operational efficiency. This study uses a quantitative approach, with data collected from primary and secondary sources. The sample includes all 60 employees at the Sisingamangaraja branch of PT Alfa Scorpii. Data analysis was conducted using SPSS version 26, including validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, and hypothesis testing using t-test, F-test, and coefficient of determination (R²). The results show that partially, the implementation of AIS has a positive and significant effect on operational efficiency. Digitalization also has a positive and significant effect when considered together. Simultaneously, AIS implementation and digitalization have a positive and significant effect on operational efficiency. The Adjusted R-Square value of 0.443 indicates that these variables explain 44.3% of operational efficiency, while the remaining 55.7% is influenced by other factors outside this study.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi dan Teknologi Informasi terhadap Kinerja UMKM di Kecamatan Medan Marelan Julia Austen Sarotani Zebua; Deliyanti Simbolon; Yonson Pane; Inggrit Larasati Br Panggabean
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.v15i1.16106

Abstract

This study aims to analyze the effect of accounting information systems (AIS) and information technology (IT) utilization on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Medan Marelan District. The research background highlights issues of low productivity, limited access to financing, and the dominance of manual financial recording among MSMEs, which often results in inaccurate reports and weak performance evaluation. AIS emerges as a strategic solution to improve transparency, accuracy, and operational efficiency, while IT supports automation, data security, and faster access to information for decision-making. A quantitative approach with multiple linear regression analysis was employed. The sample was determined using purposive sampling, consisting of 155 culinary MSMEs that had implemented AIS or IT. Validity and reliability tests confirmed that the research instrument was appropriate. Regression analysis revealed that AIS has a positive and significant effect on MSME performance, with a regression coefficient of 0.352, while IT also shows a positive and significant effect with a coefficient of 0.142. The simultaneous F-test indicated that both variables jointly influence MSME performance, contributing 48.6%, while the remaining 51.4% is explained by other factors not examined in this study. These findings emphasize the importance of AIS in enhancing financial reporting and IT in supporting productivity. The study provides practical implications for MSMEs, government, and educational institutions to strengthen digital literacy, technical assistance, and cross-sector collaboration in improving MSME competitiveness in the digital era.
The Influence of Independence and Audit Quality on the Integrity of Financial Reports on the Indonesia Stock Exchange Yonson Pane; Frengky Situmorang
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/gmgvay27

Abstract

Purpose: This study aims to determine whether independence and audit quality have a significant effect on the integrity of financial statements, both simultaneously and partially. Methods: The research methodology used is a quantitative descriptive method. The population in this study was all automotive companies listed on the Indonesia Stock Exchange. By using purposive sampling, a total sample of 11 companies was obtained for the period of 2013-2018. The study used secondary data obtained from financial statements of the automotive companies, as well as relevant theories and journals. Data were analyzed using multiple linear regression analysis methods. Results: The results of the research analysis show that independence and audit quality partially have an influence on the integrity of financial statements. Furthermore, independence and audit quality simultaneously also have an influence on the integrity of financial statements. Conclusions: Auditor independence and audit quality are significant determining factors that positively impact and ensure the integrity of financial statements produced by a company. Originality/value: This study provides specific empirical evidence regarding the impact of auditor independence and audit quality on financial statement integrity, focusing exclusively on the automotive industry sector listed on the Indonesia Stock Exchange over a comprehensive six-year observation period (2013-2018). 
Implementasi CSA Report Untuk Mencegah Fraud Dan Temuan Audit Di PT. Abdi Budi Mulia Irvan Rolyesh Situmorang; Frenky Situmorang; Yonson Pane
Journal Of Indonesian Social Society (JISS) Vol. 4 No. 2 (2026): JISS - Juni
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jiss.v4i2.731

Abstract

Temuan audit internal yang muncul secara berulang menunjukkan bahwa mekanisme pengendalian yang diterapkan organisasi belum sepenuhnya mampu mendorong kepatuhan prosedur secara konsisten pada seluruh unit kerja. Kondisi tersebut berpotensi meningkatkan risiko kesalahan operasional dan penyimpangan apabila tidak diantisipasi melalui pendekatan pengendalian yang bersifat preventif. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman serta kemampuan staf dan manajemen PT. Abdi Budi Mulia dalam menerapkan Checklist Self Assessment (CSA) Report sebagai instrumen evaluasi mandiri untuk mendukung pencegahan fraud dan mengurangi temuan audit internal. Metode pelaksanaan menggunakan pendekatan partisipatif yang meliputi identifikasi permasalahan, pelatihan penyusunan CSA Report, pendampingan implementasi, dan evaluasi kegiatan. Hasil pelaksanaan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai pengendalian internal, manajemen risiko, dan pentingnya pengawasan mandiri dalam aktivitas operasional. Selain itu, peserta mampu menyusun indikator pengendalian, melakukan identifikasi risiko secara lebih sistematis, serta mengimplementasikan CSA Report sesuai dengan kebutuhan unit kerja masing-masing. Penerapan CSA Report juga mendorong terbentuknya mekanisme pengawasan yang lebih proaktif sehingga potensi kesalahan dan ketidaksesuaian prosedur dapat dikenali lebih awal sebelum menjadi temuan audit. Dengan demikian, implementasi CSA Report dapat menjadi alternatif solusi dalam memperkuat sistem pengendalian internal dan mendukung upaya pencegahan fraud secara berkelanjutan pada lingkungan perusahaan  Recurring internal audit findings indicate that existing control mechanisms have not fully ensured consistent procedural compliance across all work units. Such conditions may increase the risk of operational errors and irregularities if preventive control measures are not adequately implemented. This community service program aimed to enhance the knowledge and capabilities of staff and management at PT. Abdi Budi Mulia in implementing a Checklist Self Assessment (CSA) Report as a self-evaluation instrument to support fraud prevention and reduce internal audit findings. The program employed a participatory approach consisting of problem identification, CSA Report training, implementation assistance, and activity evaluation. The results demonstrated that participants gained a better understanding of internal control, risk management, and the importance of self-monitoring in operational activities. Participants were also able to develop relevant control indicators, identify operational risks more systematically, and implement CSA Reports according to the specific needs of their respective work units. Furthermore, the implementation of CSA Reports encouraged a more proactive monitoring mechanism, enabling potential errors and procedural non-compliance to be identified before becoming audit findings. Therefore, CSA Report implementation can serve as an effective alternative for strengthening internal control systems and supporting sustainable fraud prevention efforts within the organization
Pendampingan Literasi Keuangan dan Pembukuan Sederhana Bagi Pelaku UMKM Kuliner Di Kelurahan Tanjung Anom Deli Serdang Yonson Pane; Irvan Rolyesh Situmorang; Frenky Situmorang
Journal Of Indonesian Social Society (JISS) Vol. 4 No. 2 (2026): JISS - Juni
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jiss.v4i2.732

Abstract

Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner memiliki peran penting dalam mendukung aktivitas ekonomi masyarakat. Namun demikian, masih banyak pelaku usaha yang menghadapi kendala dalam pengelolaan keuangan, terutama terkait pencatatan transaksi, pemisahan keuangan usaha dan pribadi, serta penyusunan pembukuan sederhana. Kondisi tersebut juga ditemukan pada pelaku UMKM kuliner di Kelurahan Tanjung Anom. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan penyusunan pembukuan sederhana bagi pelaku UMKM kuliner. Program dilaksanakan dengan melibatkan 15 peserta melalui tahapan identifikasi kebutuhan, persiapan kegiatan, pelaksanaan pendampingan, dan evaluasi program. Metode yang digunakan meliputi penyuluhan, diskusi interaktif, simulasi kasus, praktik penyusunan buku kas harian, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya literasi keuangan, pencatatan transaksi, penyusunan buku kas sederhana, dan perhitungan laba usaha. Selain itu, peserta menunjukkan kemampuan yang lebih baik dalam melakukan pencatatan pemasukan dan pengeluaran secara sistematis. Program ini memberikan kontribusi positif terhadap peningkatan kapasitas pengelolaan keuangan UMKM sehingga dapat mendukung keberlanjutan dan pengembangan usaha pada masa mendatang. Culinary Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic activities and community income generation. However, many business owners still face challenges in financial management, particularly in transaction recording, separating business and personal finances, and preparing simple bookkeeping records. Similar conditions were identified among culinary MSME owners in Tanjung Anom Village. This community service program aimed to improve financial literacy and simple bookkeeping skills among culinary MSME entrepreneurs. The program involved 15 participants and was implemented through four stages: needs assessment, program preparation, mentoring implementation, and evaluation. The methods included training sessions, interactive discussions, case simulations, daily cash book practices, and evaluation through pre-tests and post-tests. The results demonstrated significant improvements in participants’ understanding of financial literacy, transaction recording, simple bookkeeping preparation, and profit calculation. Participants also showed better capability in recording business income and expenses in a more systematic manner. The program contributed positively to strengthening the financial management capacity of culinary MSMEs and is expected to support business sustainability and future business growth
ESG Disclosure and Firm Value the Moderating Role of Corporate Governance in Energy Sector Companies Yonson Pane; Irvan Rolyesh Situmorang
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1238

Abstract

Purpose – This study aims to investigate the effect of Environmental, Social, and Governance (ESG) disclosure on firm value, while examining the moderating role of corporate governance in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Design/methodology/approach – A quantitative research design was employed using secondary data collected from annual reports, sustainability reports, and corporate financial statements. The sample was determined through purposive sampling, focusing on energy sector firms consistently listed on the Indonesia Stock Exchange throughout the observation period. Data analysis was conducted using panel data regression with the assistance of EViews 13 software. Finding/Results – The empirical results reveal that ESG disclosure has a positive and significant effect on firm value. Furthermore, corporate governance, measured by the proportion of independent commissioners, was found to strengthen the relationship between ESG disclosure and firm value. These findings indicate that the effectiveness of ESG practices in enhancing corporate value becomes more substantial when supported by strong governance quality. Originality/Value – This study contributes empirical evidence regarding the association between ESG disclosure and firm value within Indonesia’s energy sector by incorporating corporate governance as a moderating variable. In addition, the findings extend the relevance of signaling theory and agency theory in explaining how ESG disclosure and governance mechanisms shape investor responses toward energy companies.
Green Entrepreneurship: Kemasan Ramah Lingkungan dan Label Nutrisi/Legalitas UMKM kuliner Evaf Maulina; Johnny Chandra; Yonson Pane; Brilian Moktar; Ngiw Aman Harja
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5317

Abstract

Pengabdian ini bertujuan memperkuat green entrepreneurship pada UMKM kuliner melalui inovasi kemasan ramah lingkungan, standardisasi label, dan penguatan legalitas usaha. Kegiatan dilaksanakan di RPTRA Citra Permata (Rawa Bunga, Jatinegara, Jakarta Timur) dengan pendekatan partisipatif melalui pelatihan, workshop prototipe, serta pendampingan klinik legalitas. Sebanyak 30 pelaku UMKM mengikuti rangkaian kegiatan yang diawali audit kemasan dan label serta pemetaan status legalitas, kemudian pelatihan pemilihan kemasan eco-friendly dan perhitungan biaya per unit, klinik desain label dengan template siap cetak, pendampingan pengurusan NIB, penyusunan checklist dokumen halal (bila relevan), dan monitoring penerapan pada produksi. Hasil menunjukkan rerata skor pengetahuan meningkat dari 51,0 menjadi 84,5. Sebanyak 93,3% peserta menghasilkan prototipe kemasan ramah lingkungan dan 86,7% telah menerapkannya pada minimal satu batch produksi. Template label siap cetak tersusun pada 93,3% peserta dan pemenuhan enam unsur inti label mencapai 90,0%. Dari sisi legalitas, 73,3% UMKM berhasil menerbitkan NIB dan 20,0% berada pada tahap berkas siap finalisasi, sedangkan 60,0% menyusun checklist dokumen halal. Program ini juga menghasilkan perangkat siap pakai berupa checklist audit produk, contoh label, dan dokumentasi before–after sebagai bukti perubahan. Temuan ini menegaskan bahwa integrasi perbaikan produk (kemasan–label) dan penguatan tata kelola (legalitas) efektif meningkatkan kesiapan pasar, memperkuat kepercayaan konsumen, dan mendorong praktik usaha yang lebih berkelanjutan. Replikasi direkomendasikan dengan penekanan pada pendampingan praktik, klinik administrasi, dan monitoring penerapan agar perubahan tidak berhenti pada tahap pelatihan.
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