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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Akuntansi Kompetif JURNAL ILMIAH KOHESI Visi Sosial Humaniora Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa juremi: jurnal riset ekonomi Jurnal Minfo Polgan (JMP) Journal Of Human And Education (JAHE) Golden Ratio of Data in Summary Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Nommensen Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki Atestasi : Jurnal Ilmiah Akuntansi
Lumban Gaol, Vebry
UNIVERSITAS HKBP NOMMENSEN
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The effect of internal control systems and accessibility on accountability and its impact on fraud in village financial management Siallagan, Hamonangan; Sinurat, Mangasa; Lumban Gaol, Vebry Mardomdom; Hasugian, Christnova; Irianto, Tomi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 11, No 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020255531

Abstract

Villages are public sector organizations, so accountability is an important principle that must be reflected in their financial management. The accountability in managing the village funds is a demand for the local government as the village funds manager, as an implementation of the constitution number 6, 2014. The existed influence factor of the accountability in managing the village funds are internal control systems and accessibility. Increasing accountability in village fund management, the potential for fraud in fund management can be reduced. This research aim to determine the effect of internal control systems and accessibility of financial reports on accountability of village financial management, and the effect of accountability of village financial management on the potential for fraud in village financial management. The primary data used in this research were acquired by administering questionnaires to respondents. A total of 115 questionnaires were distributed directly to 29 villages in Samosir Regency. Rate of returned and completed questionnaire is 100%. Data analysis was carried out using the PLS with WarpPLS 7.0 software. The research results supported all hypotheses and found that; 1. internal control systems positively significant affect the accountability of village financial management, 2. accessibility of financial reports positively significant affect the accountability of village financial management and 3. The accountability of village financial management negatively significant affects the potential for fraud in village financial management. The research results indicated that The Internal Control System has a greater influence than accessibility. This in turn implies that the public would consider that village financial management is accountable if its financial report is prepared in accordance with the applicable standards and easily accessed. In addition, the potential for fraud will be reduced with increasing accountability in village financial management. These results expect the village government to improve internal control and accessibility in managing village funds.
Prosedur Pelaporan Pajak Melalui E-Filing Pada Formulir 1770S Untuk Wajib Pajak Orang Pribadi : Pengabdian Lumban Gaol, Vebry M; Siahaan, Audrey M.; Sihombing, Halomoan; Silaban, Frederick S.; Verry
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2025

Abstract

Dalam sistem self-assessment Indonesia, pelaporan pajak merupakan kewajiban penting. Wajib pajak bertanggung jawab untuk mendaftarkan diri, menghitung, membayar, dan melaporkan pajak secara mandiri. Salah satu jenis pelaporan ini adalah mengirimkan Surat Pemberitahuan Tahunan (SPT) menggunakan formulir 1770S melalui sistem elektronik e-Filing yang dikembangkan oleh Direktorat Jenderal Pajak (DJP). Sistem ini dimaksudkan untuk mempermudah pelaporan, meningkatkan efisiensi, dan meningkatkan akurasi. Namun, KPP Pratama Medan Polonia masih menghadapi beberapa masalah saat menggunakan e-Filing. Yang paling penting adalah Wajib Pajak tidak memahami prosedur pelaporan elektronik. Masih ada masalah pengisian data dan dokumen serta keterbatasan sosialisasi yang menjangkau semua orang, terutama mereka yang baru mengenal teknologi digital. Oleh karena itu, diperlukan strategi edukasi yang lebih efektif guna meningkatkan literasi perpajakan digital dan kepatuhan pajak secara menyeluruh.
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG DENGAN PROGRAM ASSCEND ENTERPRICE RESOURCE PLANNING (AERP) PADA PT SINAR PRIMA LESTARI Pangaribuan, Corry Lucky; Samosir, Hendrik E.S; Lumban Gaol , Vebry M
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2385

Abstract

This study aims to analyze the effectiveness of the internal control system on merchandise inventory through the implementation of the Asscend Enterprise Resource Planning (AERP) program at PT Sinar Prima Lestari. A reliable internal control system is essential to ensure the accuracy of inventory data and to minimize the risks of loss, fraud, and recording errors. This research employ ys a descriptive qualitative method, with data collected through observation, direct interviews with relevant personnel, and system documentation. The results indicate that the implementation of the AERP system has supported the effectiveness of the company’s internal control by enabling automated recording, transaction authorization features, and real-time interdepartmental integration. The program has improved efficiency, transparency, and reduced manual errors in inventory management. However, some weaknesses were identified in practice, such as delayed data input and dependence on manual supervision. Overall, the internal control system based on AERP at PT Sinar Prima Lestari has been reasonably effective but still requires improvement in terms of user discipline and regular training.
The Influence of Accounting Information System Usage on the Performance of SME in Medan Krio Village, Indonesia Nababan, Jesika; Gaol, Vebry M. Lumban; Munte, Mei Hotma Mariati
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1631

Abstract

This study examines the effect of using Accounting Information Systems (AIS) on the performance of SME in Medan Krio Village, Sunggal District. The method used is quantitative, with a survey approach through questionnaires to 162 SME actors, which were analyzed using simple linear regression. The results showed that the use of AIS had a significant and positive effect on the performance of SME, with an influence contribution of 71.5%. This finding confirms that adopting accounting technology can improve operational effectiveness, reporting accuracy, and strategic decision-making in SME. In conclusion, accounting information systems are an essential tool in supporting the sustainability of SME, and it is recommended that the government and stakeholders encourage training and access to this technology for small businesses in the region. Further research could explore other variables that influence SME.
The Influence of Basic Accounting Knowledge and Computer Operation Skills on Accounting Software Proficiency Sinaga, Era Elfrida; Gaol, Vebry M. Lumban; Samosir, Hendrik E.S
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1647

Abstract

This study aims to determine the effect of basic accounting understanding and computer operation on the accounting computer skills of Faculty of Economics and Business students majoring in accounting at Universitas HKBP Nommensen in 2023. Accounting computer skills are one of the important competencies that accounting graduates must have to compete in the technology-based workforce. This type of research employs a quantitative approach with an associative design. Data was collected through questionnaires and analyzed using SPSS software version 25. The sample was selected purposively from students who had taken basic accounting and accounting computer courses. The findings revealed that understanding basic accounting had no substantial impact on accounting computer skills, whereas computer operation did. Both greatly affect accounting computer abilities, with a combined contribution of 58.2%. These findings support the need to improve technical competencies in the accounting education curriculum.
Bimbingan Teknis Pelaporan SPT Tahunan WP/UMKM Melalui E-Form 1770 Dekranasda Pemerintah Kabupaten Samosir Gaol, Vebry M Lumban; Siahaan, Audrey M.; Siboro, Danri T.; Sihombing, Halomoan
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.657

Abstract

Bentuk kegiatan pengabdian ini adalah seminar yang dilaksanakan selama 2 hari dan tempat pelaksanaannya dilakukan di Dekranasda Pemkab Samosir dan peserta yang hadir adalah para pelaku UMKM. Kegiatan pengabdian masyarakat ini merupakan wujud partisipasi aktif masyarakat akademisi, dalam mendukung program pemerintah, melalui bantuan wajib Pajak UMKM dalam menjalankan kewajiban perpajakannya dimulai dari menghitung terutang pajak, bayar pajak dengan e-Billing, dan laporkan SPT Tahunan via pengisian elektronik. Sehingga wajib pajak UMKM tidak mengalami kesulitan dalam pelaksanaannya kewajiban perpajakannya. Lebih dari 50% anggota masyarakat ini sudah memiliki NPWP, namun jarang melaporkan SPT tahunan, karena kurangnya pengetahuan dan pemahaman tentang kewajiban perpajakan. Diharapkan kedepan Tim Pengabdian akan melakukan pendampingan dalam membantu masyarkat yaitu para pelaku UMKM untuk giat mensosialisasikan pelaporan SPT Tahunan UMKM dan kerjasama dengan Tax Center bersama dengan Kanwil DJP setempat untuk datang ke masyarakat ini untuk melakukan sosialisasi dan edukasi terkait pemenuhan kewajiban perpajakan.
Generasi Muda Paham Dan Peduli Pajak Sejak Dini Gaol, Vebry M Lumban; Siahaan, Audrey M.; Siboro, Danri T; Sihombing, Halomoan; Verry, Verry
Journal Of Human And Education (JAHE) Vol. 4 No. 3 (2024): Journal of Human And Education
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i3.1382

Abstract

Memperkenalkan pajak sejak dini akan membantu generasi muda memahami peran mereka sebagai warga negara yang bertanggung jawab. Pemahaman akan pajak sejak usia muda akan membentuk pola pikir dan perilaku positif terkait kewajiban perpajakan. Generasi muda yang paham dan peduli pajak sejak dini akan menjadi motor penggerak terwujudnya kepatuhan pajak di masa depan.Bentuk kegiatan pengabdian ini adalah seminar yang dilaksanakan selama 1 hari dan tempat pelaksanaannya dilakukan di Gereja HKBP Cinta Damai Medan dan peserta yang hadir adalah para muda mudi yang ada di lingkungan Gereja HKBP Cinta Damai. Kegiatan Pengabdian Kepada Masyrakat diadakan pada tanggal 26 Juni 2024 Bentuk kegiatan pengabdian kepada Masyarakat ini terdiri dari: Pre-test tentang pajak, pemutaran film pendek tentang manfaat pajak , presentasi/Ceramah , dan post-test pemahaman tentang perpajakan. Survei menunjukkan bahwa sebagian besar generasi muda di gereja memiliki pemahaman yang baik tentang fungsi dan peran pajak bagi pembangunan nasional. Membangun kesadaran pajak di kalangan generasi muda sejak dini adalah kunci untuk menciptakan warga negara yang bertanggung jawab. Melalui pendidikan yang tepat, dukungan dari gereja, dan pemanfaatan teknologi, diharapkan generasi muda dapat lebih paham dan peduli terhadap pajak, sehingga berkontribusi positif bagi masyarakat dan negara.
Personality Intolerance of Ambiguity in Planning and Developing Bumdes Behavior Siallagan, Hamonangan; Sinurat, Mangasa; Gaol , Vebry Lumban; Sinaga , Pebrien Mauli
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.816

Abstract

This study aims to examine the influence of psychological factors on the behaviour of planning and developing illage-owned enterprises (BUMDes) with the aim of increasing village original income (PADesa). The factors studied include belief in the usefulness of BUMDes, attitude, subjective norm, perceived behavioural control, interest, as well as the moderating role of ambiguity ntolerance. Primary data was collected through questionnaires distributed to respondents, and data analysis was conducted using the structural equation modelling (SEM) approach using the partial least squares (PLS) technique through WarpPLS software. The results showed that all hypotheses proposed were supported, with a negative influence from intolerance of ambiguity. The implication of this study is that cognitive theory, along with the Theory of Planned Behaviour (TPB), can be used to understand and explain the behaviour of planning and developing BUMDes so as to increase village original revenue.
Determinants Of Tax Aggressiveness Harefa, Meilinda Stefani; Lumban Gaol, Vebry M.
Visi Sosial Humaniora Vol. 5 No. 1 (2024): Visi Sosial Humaniora: Edisi Juni 2024
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v5i1.2355

Abstract

This study aims to examine the factors that influence tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are profitability (ROA), leverage, company size (size). The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this study was selected using purposive sampling, and 63 data were taken. The data was analyzed using SmartPLS. The results of this study indicate that profitability and leverage have a positive and significant effect on tax aggressiveness while company size has no effect on tax aggressiveness.
The challenges of implementing carbon tax in Indonesia Harefa, Meilinda Stefani; Lumban Gaol, Vebry M.; Sihombing, Halomoan; Simanjuntak, Sri Ida Royani; Hutabarat, Prans Hotmaringan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244867

Abstract

Carbon taxes have proven to be an effective economic instrument in reducing carbon emissions in countries such as Finland, Sweden and Singapore. These countries have not only succeeded in significantly reducing greenhouse gas emissions but also utilised this policy to encourage the transition to clean energy while creating sustainable economic incentives. However, in Indonesia, the implementation of carbon tax has been delayed several times. This study aims to analyse the factors that cause delays in the implementation of carbon tax in Indonesia and expected to provide practical and applicable recommendations to ensure that the carbon tax can be effectively implemented by 2025. This research uses a qualitative approach. Thematic analysis is used to analyse data by reducing various qualitative data to find relevant and meaningful patterns in accordance with the research objectives. The factors that become obstacles in the implementation of carbon tax in Indonesia are unfinished regulations, readiness of digital infrastructure and technology, company dependence on fossil energy, and consideration of Indonesia's economic conditions. Specifically, the gap in digital monitoring technology still under development in terms of funding and human resources represents a significant barrier, causing Indonesia to lose momentum in integrating a low-carbon economy.
Co-Authors Amran Manurung Audrey M Siahaan Audrey M. Siahaan Audrey Siahaan Aurelya Zai, Cindy Tania Batu, Henry Lumban Dame Ria Rananta Saragi DANIEL HARA TUA LUMBAN GAOL Danri T. Siboro Dian Putri Sihotang Enjel Verawati Febrilian, Lamtiar Gaol, Lasando Lumban Grancia Panjaitan Halomoan Sihombing Hamonangan Siallagan Harefa, Meilinda Hasugian, Christnova Hutabarat, Prans Hotmaringan Hutagalung, Joshia Hutapea, Herti Diana Irianto, Tomi MANATAP BERLIANA LUMBAN GAOL Marcella Zalukhu Meilinda Stefani Harefa Meilinda Stefani Harefa Meri Gisela Lumbantobing Munte, Mei Hotma Mariati Nababan, Jesika Nelta Suryatna Putri Bu’ulolo Nurhayati Tambunan Pangaribuan, Corry Lucky Panjaitan, Grancia Pasaribu, Elsa Samosir, Hendrik E.S Siahaan, Audrey M. Siahaan, Viona Tasya Siboro, Danri T Siboro, Danri T. Sihombing, Halomoan Sihombing, Halomoan S Silaban, Frederick S. Simanjuntak, Sri Damai Simanjuntak, Sri Ida Royani Sinaga , Pebrien Mauli Sinaga, Era Elfrida Sinurat, Mangasa Sunday Ade Sitorus Verry Verry Verry, Verry Victor H. Sianipar Viona Tasya Br Siahaan Waruwu, Frans Jessens