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All Journal Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Outline Journal of Economic Studies Outline Journal of Community Development
Yonson Pane
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Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics 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: April-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.
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.
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.
Analysis of Factors Affecting the Integrity of Financial Statements: The Role of the Audit Committee, Company Size, and Leverage Yonson Pane
Outline Journal of Economic Studies Vol. 5 No. 1: October 2025 - March 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/gp28xp28

Abstract

This research analyzed the factors influencing financial statement integrity among companies listed on the Indonesia Stock Exchange during the 2022 fiscal year. The study examined the roles of the audit committee, company size, and leverage as primary determinants of reporting honesty. It integrated the alignment between financial data and non-financial disclosures in sustainability reports to identify potential greenwashing practices that could mislead stakeholders. A quantitative approach was employed, utilizing multiple linear regression analysis to evaluate the relationships between the variables. The researcher selected the sample through purposive sampling, focusing on issuers that provided complete annual and sustainability reports. The results indicated that the audit committee and company size exerted a positive and significant influence on financial statement integrity. These findings suggested that independent oversight and reputational risks associated with large organizations effectively reduced information asymmetry. Conversely, leverage demonstrated a negative and significant impact, which implied that high debt burdens encouraged opportunistic managerial behavior through earnings management. This study offered practical contributions for regulators and investors in evaluating corporate information credibility during an era of increasing environmental, social, and governance transparency and digital reporting integration.
Co-Authors Deliyanti Simbolon Dina Arfianti Elkarya Gulo Evaf Maulina Frengky Situmorang Johnny Chandra Moktar, Brilian Ngiw Aman Harja vannita Wijaya, Florence Utari