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All Journal Journal of Economic, Bussines and Accounting (COSTING) Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Journal Of Business, Finance, and Economics (JBFE) Pareto : Jurnal Riset Manajemen dan Bisnis
Benny Rojeston Marnaek Nainggolan
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Education Medicine & Pharmacology Public Health Social Sciences

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PENGARUH PENDAPATAN ASLI DAERAH, DANA BAGI HASIL DAN DANA ALOKASI UMUM TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN/KOTA DI SUMATERA UTARA PERIODE 2016-2018 Benny Rojeston Marnaek Nainggolan; Veronika Hasugian
Jurnal Akrab Juara Vol 5 No 1 (2020)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD), Dana Bagi Hasil ï´¾DBH) dan Dana Alokasi Umum ï´¾ DAU) Terhadap Pertumbuhan Ekonomi pada Kabupaten/kota di Sumatera Utara Periode 2016-2018. Teknik penentuan sampel dengan sampling jenuh. Penelitian ini mendapatkan jumlah sampel sebanyak 33 Kabupaten/kota. Data yang dianalisis dalam penelitian ini menggunakan laporan keuangan tahunan (Annual Report) pada Kabupaten/kota di Sumatera Utara Periode 2016-2018, yang diperoleh melalui situs www.bps.go.id. Metode penelitian menggunkan regresi linier berganda, Uji asumsi klasik dan pengujian hipotesis menggunakan uji F dan uji T dengan menggunakan program SPSS. Hasil penelitian menunjukkan secara Simultan PAD, DBH, dan DAU tidak berpengaruh signifikan terhadap Pertumbuhan Ekonomi pada Kabupaten/kota di Sumatera Utara periode 2016-2018. Secara Parsial PAD berpengaruh positif dan tidak signifikan terhadap Pertumbuhan Ekonomi pada Kabupaten/kota di Sumatera Utara Periode 2016-2018. Namun DBH dan DAU tidak berpengaruh dan tidak signifikan terhadap Pertumbuhan Ekonomi pada Kabupaten/Kota di Sumatera Utara Periode 2016-2018. Hasil analisis koefesien determinasi diperoleh nilai Adjusted R Square adalah 0,023, artinya variabel Pertumbuhan Ekonomi dapat dijelaskan oleh variabel PAD, DBH dan DAU sebesar 2,3% sedangkan sisanya 97,7% dijelaskan oleh variabel lainnya.
Pengaruh Belanja Modal, Pendapatan Asli Daerah, dan Dana Perimbagan Terhadap Kinerja Keuangan Novita Sari; Benny Rojeston Marnaek Nainggolan; Rosma Ariyanti Purba; Taruli Br Saragih; Wahy Banjarnahor
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1547

Abstract

The target of this inspection is to investigate the impact of Regional Capital Expenditures and Original Revenues and Balancing Funds on Financial Performance in North Sumatra Province. The technique used in this examination is by obtaining saturated sampling. This examination uses as many samples of 33 districts/cities was used and data were analyzed using the annual financial report (Annual Report) in North Sumatra for the period 2014-2017, which was found through the website www.bps.go.id. This examination wears a model the method of Multiple Linear Regression. Test classic assumptions and hypotheses using the F test and T-test with the SPSS program. The results show capital expenditure, original regional income, and balanced funds that were relevant to financial performance in North Sumatra Province in 2014-2017. Partially, Capital Expenditures and Regional Original Revenue has a relevant impact on Financial Performance. While the Balancing Fund has no significant impact on Financial Performance in North Sumatra Province in 2014-2017. Keywords: Capital Expenditures, Local Own Revenues, Balance Funds, Financial Performance.
ANALISIS PROGRAM TAX AMNESTY PERIODE PERTAMA SAMPAI KETIGA DALAM UPAYA PENINGKATAN PENERIMAAN PAJAK PADA KANTOR DIREKTORAT JENDERAL PAJAK WILAYAH SUMATERA UTARA I Annisa Nauli Sinaga; Benny Rojeston Marnaek Nainggolan
Jurnal Akrab Juara Vol 3 No 4 (2018)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

Tax revenue is the main thing. With the existence of this tax amnesty program, it is expected that each layer can be used for good tax and tax governance programs for the tax directorate general. The type of research used is descriptive research, in the form of words or verbal from people. To analyze the implementation of tax amnesty in Indonesia a qualitative method with a descriptive exploratory approach is used. To clarify the description of the opportunities, challenges and weaknesses of the implementation of tax amnesty in Indonesia. SWOT Analysis (Strengths, Weaknesses, Opportunities and Threats).
GREEN FINANCE DALAM PEMANFAATAN BUDIDAYA SUNGAI MENDUKUNG KETAHANAN UMKM DESA BULUH DURI Siti Aisyah Nasution; Tetty Tiurma Uli Sipahutar; Arie Pratania Putri; Melinda Siregar; Benny Rojeston Marnaek Nainggolan; Jenny Zain; Elly Romy
Jurnal Abdimas UNU Blitar Vol 5 No 1 (2023): Volume 5 Nomor 1, Juli 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jppnu.v5i1.189

Abstract

Keberadaan Ekowisata arum jeram tersebut dibutuhkan Desain Ekowisata Di Desa Sungai Luar agar membuat Desa Sungai Luar lebih dikenal oleh masyarakat luas terutama di era modern saat ini. Banyaknya peminat dan antusias dari masyarakat menjadikan salah satu faktor pendukung dari berkembangnya wisata tersebut. Di sisi lain, kegiatan Arum jeram ini merupakan hobi yang lagi digandrungi para generasi muda. Untuk mengisi waktu senggang maupun dijadikan momen kegiatan untuk berlibur dengan teman,seperti kegiatan arum jeram ini sangat cocok untuk dijadikan alternatif bagi para wisatawan sehingga dapat memulihkan perekonomian masyarakat desa buluh duri agar dapat mempertahankan ketahanan UMKM Desa Buluh Duri. Untuk mempertahankan UMKM Desa Buluh Duri adalah di perlukannya modal usaha. Namun pemerintah untuk saat ini Menyediakan sumber pembiayaan dari perbankan. Dalam rangka mendorong pembangunan yang berkelanjutan, pemerintah berupaya untuk mengimplementasikan terciptanya green economy di Indonesia. Agar tercipta green economy, lembaga keuangan terutama perbankan didorong untuk mengembangkan skema green financing dalam memberikan bantuan pembiayaan atau pinjaman modal usaha bagi seluruh pelaku usaha, termasuk bagi UMKM.
Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja, dan Pengalaman Kerja terhadap Kemampuan Membuat Laporan Keuangan UMKM Berdasarkan SAK EMKM di Kota Medan Benny Rojeston Marnaek Nainggolan; Dokman Marulitua Situmorang; Dimas Alberto Zandroto; Eva Lina Gultom
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6557

Abstract

This research aims to determine and analyze the influence of Accounting Knowledge, Education Level, Work Motivation, and Work Experience on the Preparation of Financial Statements for UMKM. Based on SAK EMKM, this is because there are still many UMKM entrepreneurs in Medan City who have not yet prepared financial statements in accordance with the SAK EMKM standards. This research is a type of quantitative research. In the data collection required for this research, a research questionnaire was used, which was distributed to UMKM traders. All the respondents in this study are micro-business operators in the city of Medan. This study uses purposive sampling technique as the sampling method. The total sample used amounted to 95 micro enterprises. The data analysis technique used in this study is multiple linear regression analysis with the aid of SPSS software. The results of the analysis from this study indicate that the variables of Accounting Experience and Work Experience have a positive and significant impact on the preparation of financial statements based on SAK EMKM, while the Level of Education and Work Motivation do not have a positive impact.
ANALISIS DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN PT. MANDOM INDONESIA TBK PERIODE 2015-2019 Benny Rojeston Marnaek Nainggolan; Kristina Melimina Finowa’a; Tetty Tiurma Uli Sipahutar
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 9 No 1 (2024): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v9i1.3809

Abstract

The scope of this research is a study of financial statement analysis using Du Pont System analysis to assess the financial performance of PT. Mandom Indonesia Tbk. The purpose of this research is to assess the financial performance of PT. Mandom Indonesia Tbk using Du Pont System during the period 2015-2019. The analytical method used is the Du Pont System method, an analysis that shows how the relationship between NPM, TATO and EM in determining ROI and ROE. Based on the calculation results, it is concluded that the financial performance analyzed using the Du Pont System during 2015-2019 is in a state of fluctuation and is not good. This is indicated by the fluctuating and decreasing ROE. The decrease in ROE is caused by a decrease in the NPM and TATO ratios which are a result of burden inefficiency, total asset inefficiency and total debt inefficiency.
Co-Authors Annisa Nauli Sinaga Arie Pratania Putri Berkat Kristian Waruwu Christidayanti Christidayanti Cindy Kalbiola Br Sembiring Desi Oktaviani Devina Wiyani Dimas Alberto Zandroto Elly Romy Elsa Br Tarigan Eva Lina Gultom Febri Valentinus Situmorang Gabriela Gabriela Inggried Sm Sianturi Jenny Zain Justinus Feber Arianto purba Kharen Chantika Kristina Melimina Finowa’a Melinda Siregar Novita Sari Resti Puspita Laoli Rosma Ariyanti Purba Santi Santi Siti Aisyah Nasution Situmorang, Dokman Marulitua Taruli Br Saragih Terimawati Lahagu Tetty Tiurma Uli Sipahutar Tetty Tiurma Uli Sipahutar Veronika Hasugian Wahy Banjarnahor