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Financial Inclusion on Creative Industry Performance: Evidence from Indonesia Julita, Julita; Nainggolan, Edisah Putra
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2482

Abstract

This study aims to determine the performance of creative industries in Indonesia influenced by digital marketing and financial technology. This study also looks at the role of financial inclusion in mediating the influence of these two variables. This study uses an explanatory research approach. The sample of this research is 100 creative industry players in Indonesia. The sampling technique used is the purposive sampling method. The data analysis used is a Partial Least Square analysis. Based on the results of the discussion, it can be concluded that Digital Marketing has a significant effect on the Creative Industry. Financial Technology has a significant effect on the Creative Industry. Furthermore, the results of the study found that Financial Inclusion mediates the influence of Digital Marketing on the Creative Industry. Furthermore, the results of the study conclude that Financial Inclusion mediates the influence of Financial Technology on the Creative Industry.
Study on the Ethical Perceptions of Accounting Students: Evidence from Medan City Nainggolan, Edisah Putra
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2557

Abstract

This study aims to assess the ethical behavior of accounting students in the city of Medan. The ethical perceptions of accounting students in Medan City will be examined with the Love of Money variable, which is influenced by variables such as Machiavellian behavior, religiosity, and gender. The research approach employed in this study is explanatory. The population of interest consists of accounting students enrolled in state universities in Medan City. A random sample of 100 respondents was selected for the study. The data analysis method utilized is Structural Equation Modeling (SEM) analysis. The discussion of the results reveals that Machiavellian behavior influenced students' ethical perceptions. Additionally, the study found that religiosity and gender both have an impact on students' ethical perceptions. However, based on the data analysis, it was determined that the Love of Money variable does not serve as an intervening variable.
Analysis of Financial Literacy Level, Financial Behavior, and the Effect on Financial Planning Students in Medan City Fadhila, Novi; Nainggolan, Edisah Putra; Hidayat, Rahmat
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2812

Abstract

Financial planning is the process of developing strategies and plans to manage one's or a family's finances, with the objective of achieving short and long-term financial stability. It involves identifying financial goals, assessing the current financial situation, and developing strategies to manage income, expenses, investments, and asset protection. This study aims to analyze the levels of financial literacy and financial behavior, and their influence on the financial planning of students in the city of Medan. The population for this study consisted of students from the State University in Medan City, with a sample size of 100 students. Quantitative analysis was conducted on the collected data using multiple linear regression analysis techniques. The research findings indicate that both the level of financial literacy and financial behavior have a partial and simultaneous influence on the financial planning of students in the city of Medan.
Edukasi Tentang Pengolahan Sisa Kotoran Ayam Menjadi Pupuk Organik Yang Ramah Lingkungan Untuk Tanaman Mentimun di Desa Suka Makmur Edisah Putra Nainggolan; Rifki Hamdani; Sa’diyah Anggraini Daulay; Shania Dwi Agitta br.Tarigan; Dinda Ramadhani Nasution
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 2 No. 1 (2025): Januari: Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v2i1.1033

Abstract

Chicken manure, produced by both broiler and laying hens, has a large capacity as an organic fertilizer. Its composition varies, depending on several factors, such as the ration given, the physiological nature of the chicken, and the condition of the cage, involving temperature and humidity. As a source of organic material, chicken manure has an important effect on the physical and chemical properties of the soil and plant growth. This manure is rich in nutrients and organic matter, with a relatively low water content. Chicken manure is a product produced by chickens as part of their digestive process, which also includes urine and other food waste. This manure plays an important role as a fertilizer, because it is rich in elements that support soil fertility, replacing nutrients that have been absorbed by plants. Manure, which comes from the manure of livestock such as chickens, horses, goats, sheep, and cows, has various benefits. In addition to adding nutrients to plants, manure also improves soil structure, increases humus and organic matter in the soil, and supports the growth of microorganisms in it.
Analisis Penggunaan Sistem Informasi Akuntansi Dalam Mengoptimalkan Pengendalian Biaya Operasional Parlindungan, Parlindungan; Nainggolan, Edisah Putra
Bursa : Jurnal Ekonomi dan Bisnis Vol. 3 No. 3 (2024): September 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v3i3.585

Abstract

Penelitian ini bertujuan untuk menganalisis penggunaan sistem informasi akuntansi (SIA) dalam mengoptimalkan pengendalian biaya operasional di PT Kereta Api Indonesia (PT KAI). PT KAI sebagai perusahaan yang bergerak di sektor transportasi massal memiliki tantangan dalam mengelola biaya operasional yang besar dan bervariasi, termasuk biaya bahan bakar, pemeliharaan armada, dan gaji karyawan. Penelitian ini menggunakan pendekatan kualitatif dengan analisis data yang diperoleh dari studi literatur, wawancara dan observasi terhadap penerapan sistem informasi akuntansi di PT KAI. Hasil penelitian menunjukkan bahwa SIA yang diterapkan di PT KAI mampu meningkatkan efisiensi pengumpulan dan pemrosesan data keuangan dan operasional, serta memberikan kemudahan dalam memantau kinerja biaya secara real-time. SIA tidak hanya membantu dalam memantau biaya secara lebih efisien, tetapi juga mendukung pengambilan keputusan yang lebih tepat dalam merencanakan dan mengelola sumber daya. Penguatan sistem informasi akuntansi di PT KAI menjadi salah satu faktor kunci dalam menjaga efisiensi biaya dan meningkatkan kinerja perusahaan secara keseluruhan. This research aims to analyze the use of accounting information systems (AIS) in optimizing operational cost control at PT Kereta Api Indonesia (PT KAI). PT KAI as a company operating in the mass transportation sector has challenges in managing large and varied operational costs, including fuel costs, fleet maintenance and employee salaries. This research uses a qualitative approach with data analysis obtained from literature studies, interviews and observations of the implementation of accounting information systems at PT KAI. The research results show that the AIS implemented at PT KAI is able to increase the efficiency of collecting and processing financial and operational data, as well as making it easier to monitor cost performance in real-time. AIS not only helps in monitoring costs more efficiently, but also supports more informed decision making in planning and managing resources. Strengthening the accounting information system at PT KAI is one of the key factors in maintaining cost efficiency and improving overall company performance
Pengaruh Digital Marketing Dan Citra Perusahaan Terhadap Keputusan Pembelian Pada PT Aneka Indo Mandiri Simare-Mare, Tiurmauli Br; Ritonga, Ricky Rafii; Nainggolan, Edisah Putra
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 8, No 1 (2025): Maret
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v8i1.23690

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Penelitian ini bertujuan  untuk mengetahui pengaruh secara parsial baik langsung maupun tidak langsung dari variabel digital marketing dan citra perusahaan terhadap keputusan pembelian pada PT Aneka Indo Mandiri.  Jenis penelitian ini adalah metode kuantitatif. Objek penelitian dalam penelitian ini adalah konsumen pada PT Aneka Indo Mandiri yang berjumlah 93 orang.  Teknik analisis data yang digunakan adalah analisa regresi linier berganda. Secara parsial penelitian ini berhasil membuktikan bahwa digital marketing dan citra perusahaan  berpengaruh terhadap keputusan pembelian. Demikian juga penelitian ini berhasil membuktikan secara simultan digital marketing dan citra perusahaan berpengaruh signifikan terhadap keputusan pembelian pada PT Aneka Indo Mandiri. 
Pemetaan Faktor Kesadaran, Pengetahuan, dan Sanksi dalam Meningkatkan Kepatuhan Pajak Kendaraan Bermotor Nainggolan, Edisah Putra
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Februari 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i1.633

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Penelitian ini bertujuan untuk memetakan faktor kesadaran, pengetahuan, dan sanksi dalam meningkatkan kepatuhan wajib pajak kendaraan bermotor melalui systematic literature review. Sebanyak 15 artikel nasional dan internasional yang terbit antara 2017–2022 dianalisis untuk mengidentifikasi kontribusi masing-masing faktor terhadap perilaku kepatuhan. Hasil kajian menunjukkan bahwa kesadaran membentuk tanggung jawab moral, pengetahuan meningkatkan pemahaman terhadap kewajiban pajak, dan sanksi—terutama administratif—mampu menciptakan efek jera. Namun, efektivitas ketiganya sangat bergantung pada konteks sosial, persepsi keadilan, dan kualitas pelayanan fiskus. Keterbatasan penelitian ini terletak pada dominasi studi umum, bukan spesifik pada pajak kendaraan bermotor. Karena itu, diperlukan riset lanjutan dan kebijakan daerah yang menggabungkan pendekatan edukatif, pelayanan yang transparan, serta penegakan sanksi yang konsisten. This study aims to map the factors of awareness, tax knowledge, and sanctions in enhancing motor vehicle tax compliance through a systematic literature review. A total of 15 national and international articles published between 2017 and 2022 were analyzed to identify how each factor contributes to taxpayer compliance behavior. The findings reveal that awareness fosters moral responsibility, tax knowledge improves understanding of obligations, and sanctions particularly administrative ones create a deterrent effect. However, the effectiveness of these factors is highly dependent on social context, perceptions of fairness, and the quality of tax authority services. This study is limited by the predominance of general tax compliance research, rather than studies specifically focused on motor vehicle tax. Therefore, further research and regional policy development are recommended, combining educational approaches, transparent public services, and consistent enforcement of sanctions.  
Konstribusi Good Corporate Governance dan Gender Diversity terhadap Nilai Perusahaan Nainggolan, Edisah Putra
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Juni 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i2.636

Abstract

Penelitian ini bertujuan untuk menganalisis kontribusi Good Corporate Governance (GCG) dan gender diversity terhadap nilai perusahaan pada sektor manufaktur di Indonesia selama periode 2019–2021. Populasi dalam penelitian ini adalah seluruh perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI), dengan sampel yang dipilih menggunakan teknik purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 46 perusahaan selama tiga tahun pengamatan. Data yang digunakan merupakan data sekunder yang bersumber dari laporan tahunan perusahaan. Variabel GCG diukur melalui independensi dewan komisaris dan kepemilikan institusional, sementara gender diversity diukur berdasarkan proporsi perempuan dalam dewan direksi. Nilai perusahaan diukur menggunakan rasio Tobin’s Q. Teknik analisis data yang digunakan adalah regresi data panel dengan pendekatan fixed effect model. Hasil penelitian menunjukkan bahwa independensi dewan komisaris dan kepemilikan institusional berpengaruh signifikan namun negatif terhadap nilai perusahaan. Sementara itu, gender diversity tidak berpengaruh signifikan. Penelitian ini menekankan pentingnya peningkatan kualitas pelaksanaan GCG dan pemberdayaan perempuan dalam kepemimpinan. Penelitian selanjutnya disarankan untuk memperluas cakupan sektor dan periode, serta menambahkan variabel-variabel GCG lain yang relevan. This study aims to analyze the contribution of Good Corporate Governance (GCG) and gender diversity to firm value in the manufacturing sector in Indonesia during the 2019–2021 period. The population consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX), with a sample selected using purposive sampling based on specific criteria, resulting in 46 companies over three years of observation. The data used are secondary data obtained from annual reports. GCG variables are measured through board independence and institutional ownership, while gender diversity is assessed based on the proportion of women on the board of directors. Firm value is measured using the Tobin's Q ratio. The data analysis technique employed is panel data regression with a fixed effect model approach. The results show that board independence and institutional ownership have a significant but negative effect on firm value. Meanwhile, gender diversity does not show a significant effect. This study highlights the importance of enhancing the quality of GCG implementation and empowering women in leadership roles. Future research is recommended to expand the industry scope and time period, as well as to include additional relevant GCG variables.  
Implementasi Sistem Anti-Fraud dalam Perencanaan dan Realisasi Dana Kelurahan Nainggolan, Edisah Putra
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Oktober 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i3.640

Abstract

Penelitian ini bertujuan untuk memahami implementasi sistem anti-fraud dalam perencanaan dan realisasi dana kelurahan di salah satu kelurahan di Kota Medan dengan pendekatan kualitatif deskriptif. Informan terdiri dari enam orang yang dipilih secara purposive, meliputi aparatur kelurahan dan tokoh masyarakat. Pengumpulan data dilakukan melalui wawancara semi-terstruktur, observasi, dan telaah dokumen, kemudian dianalisis menggunakan teknik analisis tematik. Hasil penelitian menunjukkan bahwa praktik fraud dapat dijelaskan melalui teori Fraud Diamond, dengan empat elemen utama tekanan, kesempatan, rasionalisasi, dan kapabilitas yang saling berkontribusi terhadap penyimpangan dalam pengelolaan dana. Pencegahan fraud memerlukan pendekatan administratif, struktural, kultural, dan partisipatif. Penelitian ini memiliki keterbatasan pada cakupan wilayah dan pendekatan yang digunakan. Implikasi dari temuan ini memperkaya kajian fraud sektor publik dan menjadi dasar perumusan kebijakan pengawasan yang lebih efektif. Rekomendasi mencakup penguatan sistem pengendalian internal, peningkatan integritas aparatur, pengembangan sistem pelaporan dini, serta pelibatan aktif masyarakat. Penelitian lanjutan disarankan menggunakan pendekatan kuantitatif dan cakupan wilayah yang lebih luas guna memperoleh hasil yang lebih general dan terukur.   This study aims to understand the implementation of an anti-fraud system in the planning and realization of village funds in one of the urban villages in Medan City using a descriptive qualitative approach. Six key informants were selected purposively, consisting of village officials and community representatives. Data were collected through semi-structured interviews, observations, and document reviews, and analyzed using thematic analysis techniques. The findings indicate that fraudulent practices can be explained using the Fraud Diamond theory, in which the four key elements—pressure, opportunity, rationalization, and capability—mutually contribute to deviations in fund management. Fraud prevention requires not only administrative measures but also structural, cultural, and participatory approaches. This study is limited in terms of geographical scope and methodological approach. The findings enrich the theoretical discourse on fraud in the public sector and serve as a foundation for formulating more effective fund oversight policies. Recommendations include strengthening internal control systems, enhancing the integrity of village officials, developing a secure whistleblowing system, and encouraging active community participation. Future research is recommended to adopt a quantitative approach and cover a wider area to obtain more generalizable and measurable results.  
Pengaruh Motivasi, Beban Kerja Serta Kompensasi Terhadap Kinerja Pengemudi Indrive Di Kota Medan Daniel Fernando Tatarang; Yovie Ernanda; Fira Safira; Rosa Ananta Simatupang; Teodora Situmorang; Edisah Putra Nainggolan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7421

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi, beban kerja, serta kompensasi terhadap kinerja pengemudi InDrive di Kota Medan. Penelitian ini dilaksanakan pada Desember 2024 hingga Januari 2025 dengan menggunakan pendekatan kuantitatif. Sampel dalam penelitian ini adalah pengemudi InDrive yang aktif beroperasi di Kota Medan, yang dipilih menggunakan metode accidental sampling karena populasi yang tidak terbatas. Data dikumpulkan melalui kuesioner yang telah diuji validitas serta reliabilitasnya, dengan menggunakan skala Likert sebagai alat ukur variabel. Analisis data dilakukan dengan metode Structural Equation Modeling (SEM) menggunakan perangkat lunak Smart PLS, yang memungkinkan pengujian hubungan langsung antara variabel bebas (motivasi, beban kerja, serta kompensasi) dengan variabel terikat (kinerja). Hasil penelitian menunjukkan bahwa secara simultan, motivasi, beban kerja, serta kompensasi berpengaruh terhadap kinerja pengemudi InDrive di Kota Medan. Namun, pengujian parsial mengungkapkan bahwa hanya variabel beban kerja yang berpengaruh signifikan terhadap kinerja pengemudi, dengan nilai T-statistik sebesar 2,734 (>1,96) serta nilai P sebesar 0,006 (<0,05), yang berarti hipotesis H1 diterima. Sebaliknya, motivasi dan kompensasi tidak menunjukkan pengaruh signifikan terhadap kinerja, dengan nilai T-statistik masing-masing 1,730 dan 1,672 (<1,96) serta nilai P sebesar 0,084 dan 0,095 (>0,05), sehingga hipotesis H2 dan H3 ditolak. Temuan ini menunjukkan bahwa beban kerja merupakan faktor utama yang menentukan kinerja pengemudi InDrive, sedangkan motivasi dan kompensasi tidak memiliki pengaruh signifikan dalam konteks penelitian ini.
Co-Authors Abdullah, Ikhsan Abdurrahman Zuhdi Adang Aldhila Ahmad Zulfikri Aisyah Balqish Akrom, Akrom Alfa, Christine Amanda Sukmawati Amirul Syah Andryana Annisa Latifa Aprilia Nola Lingga Aulia Rahman Habibi Harahap Azhari, Ibrahim Catherine Catherine Chairunnisa Ananda Chandra, Dody Salden Chandra, Dody Salden Citra Musprawita Citra, Michika Cristina Reinaldo Dahrani, Dahrani Damanik, Permata Khairani Daniel Fernando Tatarang Dewi Pujiawati Dinda Ramadhani Nasution Ela Safitri Erin Lianto EVELYN EVELYN Fadila, Rahma Fadillah Anwar Ferry Andika Kaban Fira Safira Firya Naziha Parinduri Gina Surna Gunawan, Jerry Harni Susindy Hutagalung, Marion Mart Parningotan Ihsan Abdullah Ikhsan Abdulla Ikhsan Abdullah Ikhsan Abdullah Indriyani, Syahvira Jenniffer - Jesslin Marlim Jufrizen Julita Julita Julita, Julita Kaban, Ferry Andika Kenny Anselnus Khairul Anwar Pulungan Khosasi, Steven Kimberton Loni lisa liyanti Margaret Guita Marion Mart Parningotan Hutagalung Marnoko Marnoko Maya Sari Maya Sari Mega Intan Permata Sari Mia Nabillah Michael Riady Muhammad Basri Muhammad Firza Alpi, Muhammad Firza Nadia Ika Purnama Nadira Putri Wanda Nel Arianty Noer Djanius Sahfitri Novi Fadhila, Novi Novien Rialdy Nur 'Afifiah Nurhamidah Pulungan Nurmayasari Ongko, Stiven Kreverius Parlindungan Parlindungan Parlindungan Parlindungan, Parlindungan Patrecia Manik Pelysa, Pelysa Permata Khairani Damanik Rahma Fadila Rahmad Muliadi Rahmat Hidayat Rahmat Hidayat Rahmayati Rahmayati Ricky Rafii Ritonga Rifki Hamdani Rindy Antika Sari Risty Dwi Apriananda Rizky Ananda Rosa Ananta Simatupang Saragih, Fitriani Sarah Agatha Siagian Sa’diyah Anggraini Daulay Sella, Gri Seprida Hanum Harahap, Seprida Hanum Shania Dwi Agitta br.Tarigan Shelly Kho Sholeha, Dewi Siagian, Sarah Agatha Simare-Mare, Tiurmauli Br Siregar, Siti Aisyah Siti Hawa Siti Mujiatun Stefanie Stefanie, Stefanie Suhaila Nafisa Surya Sanjaya Surya Sanjaya Syarla Mauza Calista Tarigan, Veri Pratikawa Teodora Situmorang Tia Fahdila Tiffanycia Tiffanycia Vanessa Vanessa Veri Pratikawa Tarigan Wahyuti Situmeang Wandy Halim Widya Wihartanti Winda Lastari Wulan Dari Yola Winanda Yosella Winaldi Yovie Ernanda ‘Afifah, Nur