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All Journal Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Outline Journal of Economic Studies
Yonson Pane
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Economics, Econometrics & Finance Education Social Sciences Other

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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

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

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.
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%.
The Effect Of Operating Costs And Capital Structure On Corporate Income Tax Expense Payable In Mining Sub-Sector Companies Listed On The Indonesia Stock Exchange Yonson Pane; Deliyanti Simbolon
Outline Journal of Economic Studies Vol. 4 No. 2: June-September 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/mxj04k33

Abstract

This study aims to determine The Effect of Operational Costs and Capital Structure on Corporate Income Tax Expenses Payable to Mining Sub Sector Companies on the Indonesia Stock Exchange in 2015-2019. The research methodology used is quantitative descriptive method. The analytical method used is multiple linear regression with regression equations is Corporate Income Tax Expenses Payable = 171.271,097 + 1.317 Operational Costs - 286,053.394 Capital Struktur + e. The results of the research analysis show that Operational Costs have a significant effect on Corporate Income Tax Expenses in Mining Sector Companies. Based on the results of  partial hypothesis testing, it has a tcount > ttable with a tcount value of 11,249 < ttable  2,03452 and a significant value < 0.05, with a value of 0.000 > 0.05. The results of the research analysis show that the Capital Structure has no effect and is significant on the Corporate Income Tax Expenses in Mining Sub Sector Companies. Based on the results of partial hypothesis testing, it has a tcount < ttable with a tcount value of -2.906 < ttable 2,03452 and a significant value < 0.05 with a value of 0.007 < 0.05. The results of the research analysis show that Operational Costs and Capital Structure have a significant effect on Corporate Income Tax Expenses in Mining Sub Sector Companies based on the results of simultaneous hypothesis testing, namely Fcount > Ftable with a value of 64.274 > 3.29 and a significant value < 0.05, namely by value 0.000 < 0.05.
Co-Authors Deliyanti Simbolon Dina Arfianti Elkarya Gulo vannita Wijaya, Florence Utari