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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Akuntansi Jurnal Penelitian Pendidikan IPA (JPPIPA) IKRA-ITH EKONOMIKA Jurnal Akuntansi Kompetif JURNAL ILMIAH KOHESI EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Visi Sosial Humaniora Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa JURNAL LENTERA AKUNTANSI juremi: jurnal riset ekonomi Jurnal Minfo Polgan (JMP) Journal Of Human And Education (JAHE) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Golden Ratio of Data in Summary Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Innovative: Journal Of Social Science Research Law and Economics GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Nommensen Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki Atestasi : Jurnal Ilmiah Akuntansi
Lumban Gaol, Vebry
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The challenges of implementing carbon tax in Indonesia Meilinda Stefani Harefa; Vebry M. Lumban Gaol; Halomoan Sihombing; Sri Ida Royani Simanjuntak; Prans Hotmaringan Hutabarat
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.
The effect of internal control systems and accessibility on accountability and its impact on fraud in village financial management Hamonangan Siallagan; Mangasa Sinurat; Vebry Mardomdom Lumban Gaol; Christnova Hasugian; Tomi Irianto
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.
Pengaruh Pengetahuan Wajib Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak pada Pelaku UMKM di Kabupaten Tapanuli Utara Audrey M. Siahaan; Vebry M Lumban Gaol; Halomoan Sihombing; Verry
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2626

Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara pengetahuan wajib pajak, sosialisasi pajak terhadap kepatuhan wajib pajak.. Variabel independen pengetahuan wajib pajak, sosialisasi pajak dengan variabel dependen yaitu kepatuhan wajib pajak. Data primer akan dikumpulkan dengan cara melakukan penyebaran kuisioner secara online (google form). Penilaian Kuisioner menggunakan skala likert. Jumlah sampel yaitu 60 responden yang terdapat di daerah Kabupaten Tapanuli Utara dan para pelaku UMKM.. Hasil penelitian menunjukan bahwa pengetahuan wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak di kabupaten tapanulinutara demikian juga dengan variabel sosialisasi pajak berpengaruh positif terhadap kepatuhan wajib pajak di kabupaten tapanuli Utara. Pengetahuan wajib pajak dan sosialiasi pajak lebih ditingkatkan lagi dan lebih disosialisasikan kepada para pelaku usaha UMKM karena dengan kepatuhan wajib pajak maka penerimaan negera melalui sektor pajak akan meningkat.
COVID-19 and Monetary Policy Responses Purba, Martin Luter; Sihotang, Jusmer; Sitinjak, Ruth Betaria; Lumban Gaol, Vebry M; Nopeline, Nancy
Law and Economics Vol. 20 No. 1 (2026): February: Law and Economics
Publisher : Institute for Law and Economics Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/laweco.v20i1.259

Abstract

The COVID-19 pandemic has profoundly impacted the world economy, especially Indonesia, causing substantial fluctuations in essential macroeconomic indices such as economic growth, inflation, and financial markets. In response, Bank Indonesia executed a series of monetary policy modifications, chiefly by augmenting the money supply to guarantee liquidity and stabilize the economy. The efficacy of monetary policy transmission during extraordinary crises is debatable due to structural changes and increased uncertainty. This study seeks to analyze the dynamic relationships between money supply, inflation, and economic growth in Indonesia from 2013 to 2024, specifically contrasting patterns before and during the pandemic. The study utilizes a quantitative methodology, specifically the Vector Autoregression (VAR) model and Granger causality tests, to ascertain the direction and magnitude of correlations among variables. The results aim to deliver empirical evidence about the effectiveness of monetary policy in alleviating economic disruptions during health emergencies, so providing significant policy recommendations for central banks encountering analogous issues in the future
Digital Computer Science for Tax System in SME Taxpayers in Binjai City Vebry M Lumban Gaol; Halomoan S Sihombing; Henry Lumban Batu
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.6643

Abstract

:  Computer technology with digital power will bring better tax payment procedures and expectations of compliance levels. The digital world will encourage increasingly widespread use of artificial intelligence components to make tax-related work easier. This research falls under comparative causal studies using a survey method. The population consists of MSME operators (individual taxpayers) in the city of Binjai who have filled out and returned the questionnaire to the researchers. The sample selection was carried out using purposive sampling technique, and data was gathered from the opinions or perceptions of MSME operators (individual taxpayers) in Binjai. The primary data obtained were descriptively analyzed, and the model and the influence of tax rates and tax penalties on taxpayer compliance through tax understanding were examined using path analysis. The findings indicate a significant influence of tax rates and tax penalties on taxpayer compliance both simultaneously and partially, with tax understanding as an intervening variable not fully proving to mediate the relationship between tax rates and penalties on taxpayer compliance. The low path analysis value in this study should be considered by subsequent researchers to include other variables that may affect corporate value
Pengaruh Literasi Keuangan dan Sikap Keuangan Terhadap Pengelolaan Keuangan UMKM Frederick Saroha Silaban; Pasaman Silaban; Vebry Lumban Gaol; Nora Manik
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 4 (2026): May 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i4.9776

Abstract

In Indonesia, MSMEs have a very important role in the pace of the economy, which is one way to accelerate regional development. However, MSME actors face obstacles, particularly difficulties in financial management. MSME actors in the Medan Timur area have limited knowledge of financial literacy and financial attitudes, which results in them being unable to manage their finances properly. This research uses quantitative methods with SPSS software. The population of this study was 130, using a saturated sample where the sample size was 130 MSME actors in Medan Timur. The data analysis technique uses multiple linear regression analysis. The results of this research show that the financial literacy variable has a positive and significant effect on the financial management of MSMEs in Medan Timur (t-value 3.713 > t-table 1.657, sig. 0.000 < 0.05), and financial attitude also has a positive and significant effect on the financial management of MSMEs in Medan Timur (t-value 6.668 > t-table 1.657, sig. 0.000 < 0.05). Simultaneously, both variables explain 54.7% of the variance in financial management. The contribution of this research is to provide new empirical evidence on the simultaneous influence of financial literacy and financial attitude on the financial management of MSMEs in the urban area of Medan Timur Sub-district, which has not been represented in previous similar studies, as well as to provide practical implications for stakeholders in designing MSME financial capacity-building programs.
Pengaruh Pengetahuan dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak UMKM dengan Kesadaran sebagai Variabel Intervening Sri Damai Simanjuntak; Vebry M Lumbangaol; Herti Diana Hutapea
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14657

Abstract

Low taxpayer compliance in Indonesia, despite the increasing number of Micro, Small, and Medium Enterprises (UMKM), is still a problem, especially in remote areas such as North Tapanuli. Many UMKM do not understand their tax obligations, which results in low levels of compliance. Knowledge of tax rules and procedures among them is also very minimal. In addition, the socialization carried out by the government has not reached all taxpayers, so that understanding of the importance of taxes and their impact on development is still low. This study aims to determine the effect of tax knowledge and socialization on compliance, with taxpayer awareness as an intervening variable, especially among UMKM in Tapanuli Utara. The quantitative method with Partial Least Square (PLS) analysis was used in this study. The results show that taxpayer knowledge has a positive effect on compliance, as does tax socialization. However, knowledge does not affect taxpayer awareness, while socialization has a positive effect. Taxpayer awareness affects compliance and acts as a mediator between socialization and compliance, but not between knowledge and compliance. This study emphasizes the importance of increasing tax knowledge and socialization to encourage taxpayer awareness and compliance among UMKM, with recommendations for the Regional Revenue Agency to expand more accessible tax education programs.
PENGARUH CAR , LDR , BOPO , NIM DAN NPL TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2022-2024 Rosa Belasari Simanjuntak; Herti Diana Hutapea; Vebry M Lumbangaol
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Loan toDeposit Ratio (LDR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Net InterestMargin(NIM), dan Non-Performing Loan (NPL) terhadap profitabilitas perusahaan perbankan yangterdaftar di Bursa Efek Indonesia (BEI) Tahun 2022 – 2024.Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi liniear berganda.Sampel penelitian menggunakan metode purposive sampling yang terdiri dari 37 perusahaan dengantotal observasi sebanyak 111 data. Hasil pengujian menunjukkan bahwa (CAR) Capital AdequacyRatio, LDR (Loan To Deposit Ratio) dan NIM (Net Interest Margin) berpengaruh positif dansignifikan terhadap profitabilitas sedangkan BOPO (Biaya Operasional Pendapatan Operasional) danNPL (Non-Performing Loan) tidak berpengaruh signifikan terhadap profitabilitas. Temuan inimengindikasikan bahwa kecukupan modal, efisiensi penyaluran kredit, dan margin bunga merupakanfaktor dominan dalam meningkatkan kinerja keuangan bank dibandingkan efisiensi operasional dankualitas kredit.Kata kunci : Profitabilitas, CAR, LDR, BOPO, NIM, NPL
Pengaruh Rasio Likuiditas Dan Rasio Solvabilitas Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Terdaftar Di Bursa Efek Indonesia Meri Gisela Lumbantobing; Meilinda Stefani Harefa; Vebry M Lumban Gaol
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5262

Abstract

Penelitian ini bertujuan untuk meneliti rasio likuiditas dan rasio solvabilitas terhadap kinerja keuangan pada perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia. Masalah penelitian ini sebagai berikut: 1) apakah rasio likuiditas berpengaruh terhadap kinerja keuangan pada perusahaan?. 2) apakah rasio solvabilitas berpengaruh terhadap kinerja keuangan pada perusahaan?. Tujuan penelitian ini sebagai berikut: 1) untuk mengetahui pengaruh rasio likuiditas terhadap kinerja keuangan pada perusahaan. 2) untuk mengetahui pengaruh rasio solvabilitas berpengaruh terhadap kinerja keuangan pada perusahaan. Sampel dalam penelitian ini adalah perusahaan Perbankan pada Bursa Efek Indonesia (BEI) periode tahun 2018-2022 yang 10 perusahaan. Hasil penelitian ini adalah sebagai berikut: 1) likuiditas tidak berpengaruh positif dan signifikan terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar Di Bursa Efek Indonesia. Hal tersebut dapat dilihat dari nilai t-value 0,454 < 1,96 dan nilai p-value 0,650 < 0,05 sehingga H1 ditolak. 2) solvabilitas berpengaruh positif dan signifikan terhadap kinerja keuangan perbankan yang terdaftar Di Bursa Efek Indonesia. Dilihat dari nilai t-value 3,706 > 1,96 dan nilai p-value 0,000 < 0,05 dan H0 ditolak.
Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Tapanuli Utara Nurhayati Tambunan; Amran Manurung; Vebry M Lumban Gaol
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.8374

Abstract

Pengelolaan keuangan daerah yang baik akan ditunjukan dengan kinerja keuangan yang baik. Salah satunya mengetahui kemampuan daerah dalam mengurus daerahnya sendiri dengan peningkatan pada pendapatan daerah dan pengelolaan keuangan daerahnya. Objek dari penelitian ini adalah pajak daerah, retribusi daerah dan pendapatan asli daerah. Penelitian ini memiliki tujuan untuk mengetahui Pengaruh pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kabupaten Tapanuli Utara. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif menggunakan data sekunder, sampel yang digunakan adalah data anggaran dan Realisasi Pendapatan Asli Daerah tahun 2019-2023. Pengujian hipotesis penelitian ini menggunakan metode analisis regresi linear berganda dan pengujian hipoteasis dengan menggunakan SPSS versi 27. Hasil penelitian mengungkapkan bahwa pajak daerah berpengaruh secara signifikan terhadap Pendapatan asli Daerah Kabupaten Tapanuli Utara tahun 2019-2023 ditunjukkan dengan nilai koefisien sebesar -1,434 dan nilai probabilitas sebesar 0,78 lebih besar dari taraf signifikan 5% (0.05)., variabel Retribusi daerah juga menunjukan hasil yang sama yaitu variabel retribusi daerah tmemiliki pengaruh secara signifikan terhadap Pendapatan Asli Daerah kabupaten Tapanuli Utara tahun 2019-2023 dengan nilai signifikansi sebesar 0,217.
Co-Authors Amran Manurung Annesa Adriyani Audrey M Siahaan Audrey M. Siahaan Audrey Siahaan Aurelya Zai, Cindy Tania Chrisnova Hasugian Christnova Hasugian Dame Ria Rananta Saragi DANIEL HARA TUA LUMBAN GAOL Danri T. Siboro Dian Putri Sihotang Enjel Verawati Febrilian, Lamtiar Frederick S. Silaban Frederick Saroha Silaban Frederick Saroha Silaban Frederick Saroha Silaban Gaol, Lasando Lumban Grancia Panjaitan Halomoan S Sihombing Halomoan Sihombing Halomoan Sihombing Hamonangan Siallagan Harefa, Meilinda Hasugian, Christnova Henry Lumban Batu Herti Diana Hutapea Hutabarat, Prans Hotmaringan Hutagalung, Joshia Hutapea, Herti Diana Irianto, Tomi Jenny M Simanjuntak Krismanto Erick Tobush Naibaho Lasando Lumban Gaol MANATAP BERLIANA LUMBAN GAOL Mangasa Sinurat Marcella Zalukhu May Artha Pakpahan Meilinda Stefani Harefa Meilinda Stefani Harefa Meri Gisela Lumbantobing Munte, Mei Hotma Mariati Nababan, Jesika Nelta Suryatna Putri Bu’ulolo Nopeline, Nancy Nora Manik Nurhayati Tambunan Nurhayati Tambunan Nurkholik Nurkholik Pangaribuan, Corry Lucky Panjaitan, Grancia Pasaman Silaban Pasaribu, Elsa Prans Hotmaringan Hutabarat Purba, Martin Luter Rimbun C.D Sidabutar Rosa Belasari Simanjuntak Sabriana R Simanjuntak Samosir, Hendrik E.S Siahaan, Audrey M. Siahaan, Viona Tasya Siboro, Danri T Siboro, Danri T. Sihombing, Halomoan Sihotang, Jusmer Silaban, Frederick S. Simanjuntak, Sri Ida Royani Sinaga , Pebrien Mauli Sinaga, Era Elfrida Sinurat, Mangasa Sitinjak, Ruth Betaria Situmorang, Dokman Marulitua Sri Damai Simanjuntak Sri Ida Royani Simanjuntak Sunday Ade Sitorus Tomi Irianto Verry Verry Verry Verry Verry Verry, Verry Victor H. Sianipar Viona Tasya Br Siahaan Virdo Natasya Manalu Waruwu, Frans Jessens Yolanda N Silaban