p-Index From 2021 - 2026
6.604
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Lingkungan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains KOVALEN: Jurnal Riset Kimia BIOMA : Jurnal Biologi Makassar SJME (Supremum Journal of Mathematics Education) Jurnal Golden Age Ta`Limuna : Jurnal Pendidikan Islam Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) AKMENIKA Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Community Education Engagement Journal Human Resource Management Studies Jurnal Pengabdian Mandiri NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Populer: Jurnal Penelitian Mahasiswa CONSEN: Indonesian Journal of Community Services and Engagement Outline Journal of Management and Accounting International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Manajemen dan Ekonomi Kreatif Jurnal Manajemen Dan Akuntansi Medan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Triwikrama: Jurnal Ilmu Sosial Educator Development Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pengabdian Masyarakat dan Riset Pendidikan Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan Jurnal Manajemen Dakwah Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Jurnal Ekonomi, Manajemen, Akuntansi JTA Outline Journal of Economic Studies Outline Journal of Community Development International Journal for Advanced Research Jurnal Pengabdian Indonesia Edumaspul: Jurnal Pendidikan
Claim Missing Document
Check
Articles

Found 10 Documents
Search
Journal : PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)

The Influence Of Regional Original Income And Economic Growth On Capital Expenditure In Indonesia During The Digital Era Harini Vita Puteri; Putri Wahyuni; Frenky Situmorang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.110

Abstract

The objective of this research’s to understand and analyze Regional Original Income and Economic Growth significantly affect the Capital Expenditure in Indonesia during the Digital Era. This study uses quantitative data methods and the type of data is secondary data. The population of this study includes all 34 provinces in Indonesia as of 2022. The sample in this study uses a saturated sampling technique, which means that is uses the entire population in this study. Data analysis and testing consist of descriptive statistics, classical assumption test, multiple regression analysis, partial hypothesis testing (T-test), simultaneous hypothesis testing (F test), and coefficient of determination test. The results of this study indicate that Regional Original Income has a partially significant effect on Capital Expenditure with a calculated T count of 6,570 > T-table 2,037. Economic Growth has no partial effect on Capital Expenditure with a calculated T count of 0,293 < T-table 2,037. Regional Original Income and Economic Growth simultaneously have a significant effect on Capital Expenditure with a calculated F count of 21,602 > F-table 3,30 and a regression coefficient value of 58,2%.
The Effect of Financial Behavior and Income Level on Investment Decision in Digital Era Wilson; Frenky Situmorang; Putri Wahyuni
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.130

Abstract

This study aims to determine whether financial behavior and income level have a significant effect on investment decisions of STIE Eka Prasetya permanent lecturers. This study uses quantitative data method and the data source is primary data. The population in this study are all permanent lecturers who taught at STIE Eka Prasetya, totaling 33 permanent lecturers. The sample in this study includes all permanent lecturers teaching at STIE Eka Prasetya, using a saturated sampling method. Data analysis and testing consist of validity test, reliability test, descriptive statistics, the classical assumption test, multiple regression analysis, partial hypothesis testing (T test), simultaneous hypothesis testing (F test), and coefficient of determination test (R²). The results of this study indicate that financial behavior has a significant effect on investment decisions with a calculated T-count of 2.113 > T-table of 2.039. Income Level does not have a significant effect on investment decisions with a calculated T-count of 0.821 < T-table of 2.039. Financial behavior and income level have a significant effect on investment decisions with a calculated F-count of 4.569 > F-table of 3.32 and a regression coefficient value of 23.3%.
Analysis of Fintech Payment Gateway and Tax Incentives on the Financial Performance of MSMEs (Case Study On MSMEs in Asia Mega Mas, Medan) Kristy, Carin; Putri Wahyuni; Nurul Afzan Najis
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.v3i1.250

Abstract

This study aims to determine whether Fintech Payment Gateway and Tax Incentives have a significant effect on the Financial Performance of MSMEs in Asia Mega Mas, Medan. This research uses quantitative data methods and the data source is primary data. The population in this study were all MSMEs located in the Asia Megamas Complex area, totaling 92 MSMEs. The sample of this study amounted to 56 MSMEs obtained by purposive sampling technique. Data analysis and testing consists of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial (t test) and simultaneous (F test) hypothesis testing, and determination coefficient tests. The results showed that the Fintech Payment Gateway had a partially significant effect on the Financial Performance of MSMEs with a tcount value of 2.239> ttable 2.005. Tax Incentives have a partially significant effect on the Financial Performance of MSMEs with a tcount value of 10.424> ttable 2.005. Fintech Payment Gateway and Tax Incentives simultaneously have a significant effect on the Financial Performance of MSMEs with an Fcount value of 153.771> Ftable 3.17 with a regression coefficient value of 85.3%.
The Effect of Good Corporate Governance and Implementation of Green Accounting on Employee Performance at PT Nusamas Jaya Lestari Erni; Putri Wahyuni
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.v3i1.251

Abstract

The purpose of this study is to determine whether Good Corporate Governance and Green Accounting Implementation have a significant effect on Employee Performance at PT Nusamas Jaya Lestari. This study uses quantitative data methods and the data source is primary data. The population in this study were all permanent employees who worked at PT Nusamas Jaya Lestari as many as 101 employees. The sample in this study were all permanent employees who worked at PT Nusamas Jaya Lestari, totaling 101 respondents using saturated sample data collection techniques. Data analysis and testing consists of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and determination coefficient tests. The results of this study indicate that Good Corporate Governance has a partially significant effect on Employee Performance with a calculated T value of 2,042 > T table 1,984 and a significant value < 0,05, namely with a value of 0,044 < 0,05. Green Accounting has a partially significant effect on Employee Performance with a T value of 3,832 > T table 1,984 and a significant value < 0,05, namely with a value of 0,000 < 0,05. Good Corporate Governance and Green Accounting simultaneously have a significant effect on Employee Performance with an F value of 14,992 > F table 3,09 and a significant value < 0,05, namely with a value of 0,000 < 0,05. The regression coefficient value is 23,4%.
The Effect of ESG Disclosure, Financial Statement Quality and Debt Maturity on Investment Efficiency in Manufacturing Companies Listed on the Indonesia Stock Exchange Cyrene Eugenia Stephanie; Putri Wahyuni
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.v3i1.252

Abstract

This study aims to determine whether ESG Disclosure, Financial Statement Quality and Debt Maturity have significant effect on Investment Efficiency in manufacturing companies listed on the Indonesia Stock Exchange. This study uses quantitative methods and the data source is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange, totaling 249 companies. The sample in this research are 16 companies from 2019 – 2023 totaling 80 samples using purposive sampling data collection technique. Data analysis and testing consist of descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (T Test) and simultaneous hypothesis testing (F test), and the coefficient of determination test. The results of this study indicate that ESG Disclosure has no effect and is not significant on Investment Efficiency with a T count of 1.825 < T table 1.991 and a significant value of 0.072 > 0.05. The Financial Statement Quality has a partially significant effect on Investment Efficiency with a T count of 3.567 > T table 1.991 and a significant value of 0.001 < 0.05. Debt Maturity has no effect and is not significant on Investment Efficiency with a T count of 1.200 < T table 1.991 and a significant value of 0.234 > 0.05. ESG Disclosure, Financial Statement Quality, and Debt Maturity simultaneously have a significant effect on Investment Efficiency with the value of F count 4.782 > F table 2.72 and a significant value of 0.004 < 0.05. The regression coefficient value is 12.6%.
The Effect of Sustainability Report Disclosure, Environmental Costs and ISO 14001 Certification on Company Value in Mining Sector Companies Listed on the Indonesia Stock Exchange Tampubolon, Michael Yitro; Putri Wahyuni
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.v3i1.256

Abstract

This study aims to find out whether the disclosure of Sustainability Report, Environmental Costs and ISO 14001 Certification has a significant effect on the Company Value of mining sector companies listed on the Indonesia Stock Exchange. This study uses quantitative data types and the data source is secondary data. The population in this study is all mining sector companies listed on the Indonesia Stock Exchange starting from the 2019-2023 period which totals 71 companies. The sample from this study amounted to 14 companies for 5 years, namely the 2019-2023 period, namely 70 samples, which were obtained by purposive sampling technique. Data analysis and testing consisted of descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and determination coefficient test. The results of this study show that the Disclosure of the Sustainability Report has no effect and is not significant on the Company's Value with a calculated T value of 0.035 < T Table 2.01063 with a sig value of 0.972 > 0.05. Environmental Costs have a significant effect on the Company's Value with a calculated T value of 2.477 > T table 2.01063 with a sig value of 0.017 < 0.05. ISO 14001 certification has a significant effect on the Company's Value with an mT value calculated at 3.446 > T table 2.01063 with a sig value of 0.001 < 0.05. The disclosure of Sustainability Report, Environmental Costs, ISO 14001 Certification simultaneously had a significant effect on the Company's Value with an F value of 6.618 > an F value of 2.80 table with a sig value of 0.001 < 0.05. The value of the regression coefficient was 25.2%.
The Effect of Financial Technology and Financial Literacy on Generation Z's Financial Behavior (Case Study at SMA Sutomo 1 Medan) Michelle; Putri Wahyuni
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.v3i1.278

Abstract

This study aims to determine whether Financial Technology and Financial Literacy have a significant effect on the Financial Behavior of Generation Z at SMA Sutomo 1 Medan. This research uses quantitative data methods and the data source is primary data. The population in this study were 892 students of SMA XII class at Sutomo 1 Medan. The sample in this study were students who were ? 17 years old, and students who majored in social studies, totaling 134 respondents using Purposive Sampling data collection technique. Data analysis and testing consists of validity test, reliability test, descriptive statistics, classical assumption test, multiple linear regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and coefficient of determination test. The results of this study indicate that Financial Technology has a significant effect on Financial Behavior with a T value of 2.195 > T table 1.978 and a significant value < 0.05, namely with a value of 0.030 < 0.05. Financial Literacy has a significant effect on Financial Behavior with a T value of 5.599 > T table 1.978 and a significant value < 0.05, namely with a value of 0.000 <0.05. Financial Technology and Financial Literacy have a significant effect on Financial Behavior with the value of F count 20.543 > F table 3.07 and a significant value < 0.05, namely with a value of 0.000 < 0.05. The regression coefficient value is 23.9%.
The Effect Of The Whistleblowing System And Tax Sanctions On Individual Taxpayer Compliance AT KPP Pratama Medan Timur Putri Wahyuni; Susan Grace Veranita Nainggolan
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 1 (2022): 2023 Global Economy and Business Recovery Strategy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v1i1.31

Abstract

This study aims to determine whether the Whistleblowing System and Tax Sanctions have a significant effect on individual taxpayer compliance at KPP Pratama Medan Timur. This study uses quantitative data types and data sources are primary data. The population in this study is an individual taxpayer who pays an annual tax return to the KPP Pratama Medan Timur. The analytical method used in this study is multiple linear regression using SPSS program. The results partially show that the Whistleblowing System has a significant effect on taxpayer compliance at KPP Pratama Medan Timur. The results partially show the Tax Sanctions has a significant effect on taxpayer compliance. The results of the study simultaneously showed that Whistleblowing System and Tax Sanctions has a significant effect on taxpayer compliance a KPP Pratama Medan Timur. . The coefficient of determination (R Square) means that the Taxpayer Compliance variable can be explained by the Whistleblowing System variable and Tax Sanctions and the remaining Taxpayer Compliance variable is explained by other variables not included in the study.
The Effect of Financial Literacy and Financial Management on Financial Well-being in MSMEs Medan Helvetia District Shieh, Jane Gloria; Putri Wahyuni; Albert herlambang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.335

Abstract

This study aims to analyze the effect of financial literacy and financial management on financial well-being in Micro, Small, and Medium Enterprises (MSMEs) in Medan Helvetia District. This study uses a quantitative approach method and primary data, where the research data is in the form of survey results on MSMEs in Medan Helvetia District and uses a saturated sample of 60 samples. Data analysis and testing consist of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (t test) and simultaneous (F test). The results of the validity and reliability tests indicate that the research instrument is valid and reliable. The results of this study indicate that financial literacy has a significant effect on the financial well-being of MSMEs in Medan Helvetia District with a calculated t value of 3.927 > t table 2.00172. Financial management has a significant effect on the financial well-being of MSMEs in Medan Helvetia District with a calculated t value of 2.250 > t table 2.00172. Financial literacy and financial management have a significant simultaneous effect on the financial well-being of MSMEs in Medan Helvetia District with a calculated F value of 16.326 > F table 3.16. The coefficient of determination (R2) value of 0.363 indicates that 36.3% of the variation in financial well-being can be explained by financial literacy and financial management, while the remaining 63.7% is explained by other factors outside this research model.
THE EFFECT OF GREEN ACCOUNTING, CASH HOLDING, AND SALES GROWTH ON THE FINANCIAL PERFORMANCE OF NON-CYCLICALS CONSUMER COMPANIES IN INDONESIA: PENGARUH GREEN ACCOUNTING, CASH HOLDING, DAN SALES GROWTH TERHADAP KINERJA KEUANGAN PERUSAHAAN CONSUMER NON-CYCLICALS DI INDONESIA Michel; Putri Wahyuni
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.337

Abstract

This study aims to determine the effect of Green Accounting, Cash Holding, and Sales Growth on the Financial Performance of Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange. This study uses a quantitative method with secondary data sources. The population in this study is 30 companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange. The sample of this study consists of 14 companies from the 2020-2024 period, totaling 70 samples, using a purposive sampling technique. Data analysis used includes descriptive statistics, classical assumption tests, multiple regression analysis, partial (t-test) and simultaneous (F-test) hypothesis testing, and determination coefficient tests. The results show that Green Accounting has a significant effect on Financial Performance with a calculated t-value of -2.843 < t-table -2.00856 and a significant value of 0.001 < 0.05. Cash Holding has a significant effect on Financial Performance with a calculated t-value of -3.217 < t-table -2.00856 and a significant value of 0.007 < 0.05. Sales Growth has no effect and is not significant on Financial Performance with a calculated t-value of 0.553 < t-table 2.00856 and a significant value of 0.583 > 0.05. Simultaneously, Green Accounting, Cash Holding, and Sales Growth have a significant effect on the Financial Performance of Consumer Non-Cyclicals companies with a calculated F-value of 4.437 > F-table 2.79 with a regression coefficient value of 16.5%.
Co-Authors Achichan Dani Grasella Natasya Adek apriyandi Adyaksana, Rahandhika Ivan Afni Haryanti Harahap Agus Dahlia Ahmad Habiby Efendi Ahmad Rahmadani Ahmad Wahyudi Zein Airlangga Bramayudha Aldi Prasetyo Alzaber Alzaber Andri Hansaso Nasution Andri Purnama Angelina Anggara Oktaviandi Anggun Miftakhul Jannah Astri wahyuni Aulia Adrinovra Aulia Miftahul Janna Awaludin Martin Bayo Harahap Cyrene Eugenia Stephanie Darwin Wijaya Dedy Lazuardi Defista, Chelsea Desi Fitrah Nainggolan Diah Dina Aminata Dinda Maharani Enda Noviyanti Simorangkir Erni Felixcyrus Ganily Fifi Fatmawati Rahayu Fikra Ridhatul Hasanah Fira Zulmawati Fitri Wulan Sari Fitriana Yolanda Frenky Situmorang Giva Ravianda Harini Vita Puteri Haritsah Hammamah Harahap Herlambang, Albert Ibrania Euis Anggie Sianturi Ihdina Gustina Ika Parma Dewi Ilmi Okcya Pratami Irma Rosita Jaya Hardi Juli Arlis Sianturi Khairina Kristy, Carin Lailan Syakira Taufan Laksono Trisnantoro Lazuardy, Dedy Lilis Marina Angraini Lusmino Basia M. Halim Sahil M. Maulana Hamzah Marwan Romadhon Maulana Afwannur Maurin Dina Mayla Maslakahatun Nisa Mayongki Samudra Permana Mia Nur Sabnah Michel Michelle Mohammad Teguh Pambudi Muammar Rinaldi Muhammad Hanif Muhammad Idris Muhammad Ras Muis Muhammad Sholeh Anshorie Muhammad Sufyan Tsauri Nabila Marsyanada Nadya Nani Kurniasih Ni Ketut Sumarni Nika Pristiya Novia Xelly Yolanda T. Simbolon Nuralam Syamsuddin Nurkarantina Nurul Afzan Najis Oki Candra Opi Andriana Pascal Gamaliel Tarigan Pio Rolanda Egisaputra Prima Aulia Prismawiryanti Prismawiryanti Putri Maisanda Putri Ramadani Rafidah RAfidah Rahma Fadhilah Rahmad Efendi Rhamayanti, Yuni Risa Lidia Batubara Rizky Pratama Khairullah Rumona Habibah Lubis Ruth L. Sitakar Saragih, Liharman Selfie Gultom Shieh, Jane Gloria Sofyan Husein Siregar Soni Dharma Syaputra SULASTRI Sumarni Sumarni Susan Grace Veranita Nainggolan Syamsir Syamsir Tampubolon, Michael Yitro Thamrin Thamrin Titania Dwi Ramadani Tri Ning Dian Maula Wahyu Juari Setiawan Wahyu Lestari Utami Wilson Yuliana Nurfadilah Zakariya, Novie Andriani Ziyadul Haq Anniami Zulrafli