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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Organum: Jurnal Saintifik Manajemen dan Akuntansi SULTANIST: Jurnal Manajemen dan Keuangan FINANCIAL : JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Satyagraha Jurnal Ecogen International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) Movere Journal Jurnal Ekonomi Perjuangan (JUMPER) Strategic: Journal of Management Sciences Buletin Abdi Masyarakat (BAM) Journal of Innovation Research and Knowledge Room of Civil Society Development Innovative: Journal Of Social Science Research PMSDU Jurnal Akuntansi dan Keuangan West Science TGO Journal of Community Development El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Nusantara Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Room of Civil Social Development
Nelly Ervina
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

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Kinerja Pegawai dipengaruhi oleh Kemampuan Intelektual dan Disiplin Kerja Kevin Indajang; Vivi Candra; Dermawan Perangin Angin; Nelly Ervina; Sudung Simatupang
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.2878

Abstract

Kinerja karyawan sangat dibutuhkan oleh organisasi agar tujuan yang telah dutetapkan dapat tercapai dengan harapan dapat terjadi melalui kemampuan intelektual karyawan dan pelaksanaan disiplin kerja yang ada. Tujuan penelitian ini untuk mengetahui pengaruh kemampuan intelektual dan disiplin kerja terhadap kinerja karyawan Hotel Sapadia Pematangsiantar yang berjumlah 45 karyawan. Hasil penelitian ditemukan bahwa kemampuan intelektual dan disiplin kerja berpengaruh secara positif dan signifikan terhadap kinerja karyawan secara simultan Untuk uji parsial kemampuan intelektual terhadap kinerja karyawan berpengaruh kinerja karyawan, variabel disiplin kerja juga berpengaruh positif dan signifikan terhadap kinerja karyawan. Hal ini bermakna ketika kemampuan intelektual karyawan baik dan juga penerapan disiplin kerja yang baik maka akan mampu menghasilkan kinerja yang baik juga pada karyawan, karena tujuan organisasi dapat tercapai dengan kinerja yang baik.
Peran Komoditas Ekspor dalam Mendukung Pertumbuhan Ekonomi Indonesia Nelly Ervina; Joni Wilson Sitopu; Muhammad Yudistira Arya Maulana; Erna Kustyarini; Widyatmoko Widyatmoko
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3475

Abstract

This research aims to determine the role of export commodities in supporting Indonesia's economic growth. The background to this research illustrates the importance of the influence of exports on economic growth in Indonesia. The method used in this research is the literature study research method. The literature study in this research is a series of activities relating to methods of collecting library data, reading and taking notes, as well as managing research data objectively, systematically, analytically and critically about the role of export commodities in supporting Indonesia's economic growth. Export commodities play an important role in supporting Indonesia's economic growth in 2023. Contribution to GDP, Job Creation, Encouraging Investment, Supporting Macroeconomic Stability.
Urgensi Literasi dan Pembukuan Sederhana pada UMKM Berkah Relief Pematangsiantar Siregar, Liper; Ervina, Nelly; Manurung, Sepbeariska; Loist, Christine; Nainggolan, Christine Dewi
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.663

Abstract

Rendahnya pemahaman pelaku UMKM terhadap pentingnya pencatatan dan pelaporan keuangan seringkali menjadi penghambat dalam pengelolaan usaha yang efektif dan transparan. Pengabdian ini bertujuan untuk meningkatkan literasi serta keterampilan pencatatan dan pelaporan keuangan pada pelaku UMKM Berkah Relief di Kota Pematangsiantar, Sumatera Utara. Kegiatan ini dilaksanakan di Jl. Medan KM 7,5, Kelurahan Tanjung Tongah, Kecamatan Siantar Martoba, dan melibatkan sebanyak 12 peserta yang terdiri dari pemilik dan pengelola usaha. Program dilakukan melalui pendekatan partisipatif dengan metode ceramah, diskusi interaktif, dan praktik langsung. Materi yang disampaikan mencakup pencatatan transaksi harian, penyusunan laporan keuangan sederhana, serta pembuatan laporan arus kas secara akurat dan sistematis. Hasil evaluasi menunjukkan bahwa 10 dari 12 peserta (85%) berhasil mengimplementasikan pencatatan dan pelaporan keuangan secara lebih baik. Temuan ini mengindikasikan bahwa program ini efektif dalam mendorong pengelolaan keuangan yang lebih transparan dan akuntabel, serta berkontribusi pada peningkatan daya saing dan keberlanjutan UMKM berbasis sosial di tingkat lokal.
DAMPAK CAPITAL INTENSITY, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM Susanti, Elly; Azwar, Khairul; Ervina, Nelly
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2135

Abstract

The purpose of this research is to determine and analyze the effects of Capital Intensity, Size, Capital Structure, and Profitability on Stock Prices. The object of this research is companies in the automotive and component sub-sector listed on the Indonesia Stock Exchange for the period of 2020 - 2024. The total population consists of 13 companies, and for purposive sampling, the sample in this study is 6 companies. This research uses a quantitative method with panel data regression analysis using Eviews Version 12. The results show that simultaneously, Capital Intensity, Size, Capital Structure, and Profitability have a significant effect on Stock Prices. Meanwhile, partially, Capital Intensity, Size, and Capital Structure have a negative and insignificant effect on stock prices, while Profitability has a positive and insignificant effect on stock prices.
Urgensi Literasi dan Pembukuan Sederhana pada UMKM Berkah Relief Pematangsiantar Siregar, Liper; Ervina, Nelly; Manurung, Sepbeariska; Loist, Christine; Nainggolan, Christine Dewi
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.663

Abstract

Rendahnya pemahaman pelaku UMKM terhadap pentingnya pencatatan dan pelaporan keuangan seringkali menjadi penghambat dalam pengelolaan usaha yang efektif dan transparan. Pengabdian ini bertujuan untuk meningkatkan literasi serta keterampilan pencatatan dan pelaporan keuangan pada pelaku UMKM Berkah Relief di Kota Pematangsiantar, Sumatera Utara. Kegiatan ini dilaksanakan di Jl. Medan KM 7,5, Kelurahan Tanjung Tongah, Kecamatan Siantar Martoba, dan melibatkan sebanyak 12 peserta yang terdiri dari pemilik dan pengelola usaha. Program dilakukan melalui pendekatan partisipatif dengan metode ceramah, diskusi interaktif, dan praktik langsung. Materi yang disampaikan mencakup pencatatan transaksi harian, penyusunan laporan keuangan sederhana, serta pembuatan laporan arus kas secara akurat dan sistematis. Hasil evaluasi menunjukkan bahwa 10 dari 12 peserta (85%) berhasil mengimplementasikan pencatatan dan pelaporan keuangan secara lebih baik. Temuan ini mengindikasikan bahwa program ini efektif dalam mendorong pengelolaan keuangan yang lebih transparan dan akuntabel, serta berkontribusi pada peningkatan daya saing dan keberlanjutan UMKM berbasis sosial di tingkat lokal.
Peranan Kompetensi Auditor Memoderasi Pengalaman Kerja Dan Independensi Auditor Terhadap Kualitas Audit Pada KAP Medan Azwar, Khairul; Wirananda, Henny Andriyani; Susanti, Elly; Ervina, Nelly
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.384

Abstract

The purpose of this study is to find out and analyze whether the auditor's competence is able to moderate the auditor's experience and auditor's independence on audit quality at KAP Medan. The type of research used is quantitative using primary data. The population in this study was auditors from KAP Drs. Katio &; Rekan, KAP Drs Syamsul Bahri, MM, Ak &; Rekan, KAP Fachrudin & Mahyuddin, and KAP Johannes Juara &; Rekan as many as 30 people. The sample in this study is a saturated sample, that is, all members of the population will be used as samples. F test results show that work experience and auditor independence have a positive and significant effect on audit quality. The results showed that audit experience had a positive and significant effect on audit quality. This means that the more experience and knowledge the auditor has, the more relevant and reliable audit quality will result. Audit independence has a positive and insignificant effect on audit quality. This means that the auditor has a weak independent mental attitude and loss of auditor independence because the auditor has a tendency to satisfy his clients and is afraid of losing his clients as well as financial interests and business relationships with clients. The study also found that auditor competence was unable to moderate work experience and auditor independence on audit quality.
Pengaruh Kepatuhan Pajak Terhadap Kesejahteraan Ekonomi Melalui Kebijakan Fiskal Berkelanjutan Nelly Ervina; Raykes Hinrich Tuerah
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.8086

Abstract

Pajak merupakan instrumen utama dalam kebijakan fiskal yang memegang peranan penting dalam pembangunan ekonomi dan stabilitas makroekonomi suatu negara. Namun, kepatuhan pajak di Indonesia masih menghadapi berbagai tantangan, seperti rendahnya pemahaman wajib pajak, kompleksnya regulasi, dan tingginya tingkat kepercayaan masyarakat terhadap pemerintah. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepatuhan pajak dan mengkaji konsep perpajakan dalam ekonomi Islam sebagai alternatif kebijakan yang lebih adil dan berkelanjutan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi pustaka dan wawancara semi terstruktur. Hasil penelitian menunjukkan bahwa faktor utama yang memengaruhi kepatuhan pajak meliputi pemahaman wajib pajak, kompleksitas sistem perpajakan, dan kepercayaan terhadap pemerintah. Digitalisasi layanan pajak, seperti e-filing dan e-billing, telah membantu meningkatkan kepatuhan, namun sosialisasi yang lebih efektif masih diperlukan. Selain itu, konsep perpajakan dalam ekonomi Islam menekankan pada prinsip keadilan sosial dan distribusi kekayaan, yang dapat menjadi acuan dalam merancang sistem perpajakan yang lebih inklusif. Penelitian ini merekomendasikan peningkatan edukasi pajak, penyederhanaan regulasi, dan penerapan insentif pajak yang lebih fleksibel untuk meningkatkan kepatuhan wajib pajak. Dengan demikian, optimalisasi penerimaan pajak dapat terwujud guna mendukung pembangunan ekonomi berkelanjutan.
Taxpayer Awareness as a Moderating Variable of The Influence of Tax Compliance on Tax Revenue Hardiansyah, Hardiansyah; Dewanti, Yopy Ratna; Ervina, Nelly; Nasution, Amsal; Judijanto, Loso
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19317

Abstract

Abstract This research is a quantitative study with an explanatory approach, namely an approach that places the burden of proving the hypothesis on previous studies, especially the three studies mentioned above. The data in this study is secondary data obtained from the tax website go.id in the last Five years (Abdurahman 2016). The data obtained was analyzed using the PLS 4.0 smart analysis tool . The result in this article show the hypothesis that the researcher has in this study aims to analyze the effect of the Tax Compliance variable on Tax Revenue can have a positive relationship direction and a significant influence because the P-Values ​​value is positive and is below the significance level of 0.05, namely 0.004. This means that by increasing Tax Compliance, the more people pay taxes, the more tax revenues can also increase. Furthermore, in the second column, the Taxpayer Awareness variable can also moderate the effect of the Tax Compliance variable on the Tax Revenue variable because the same thing is that the -Values ​​value is positive and is below the significance level of 0.05, namely 0.000 and is more significant than direct testing 0.004. This means that if tax compliance can increase tax revenue by ninety-four percent, then moderate taxpayer awareness can increase tax revenue by one hundred percent. Keyword: Taxpayer Awareness, Tax Compliance, Tax Revenue
PEMBAYARAN E-PAYMENT SERTA PENGARUHNYA TERHADAP KEPUTUSAN PEMBELIAN DI E-COMMERCE Sudung Simatupang; Ernest Grace; Christine Dewi Nainggolan; Nelly Ervina
Journal of Innovation Research and Knowledge Vol. 4 No. 1: Juni 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i1.7801

Abstract

Nowadays, e-payment is one of the most attractive payment models for consumers in making purchases, especially with purchases made through e-commerce. The purpose of this study was to look at the e-payment system on purchasing decisions through e-commerce. The results of data analysis show that the instruments of the research variables e-payment and purchasing decisions show valid and reliable results. The value for the coefficient of determination of the research results shows the ability of the e-payment variable to explain purchasing decisions is 61%, while the rest is a variable that is not discussed in this study. The results of the regression equation Y = 7, 498 + 0.748X, this shows a positive direction coefficient value of e-payment on purchasing decisions, and the hypothesis results show positive and significant results from e-payment on purchasing decisions in e-commerce. which means that the more people use the E-Payment method, the more likely consumers are to decide to make purchases in E-commerce
ANALISIS BREAK EVEN POINT SEBAGAI DASAR PERENCANAAN LABA PADA UD. YAPHIN SNACK KARANG BANGUN KECAMATAN SIANTAR KABUPATEN SIMALUNGUN Arshandy, Eliza; Ervina, Nelly; Siregar, Liper; Eka Putri, Debi; Tondang, Claudia J
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1700

Abstract

ABSTRACT. The aims of this study were: 1. To find out the description of the break even point as the basis for planning onion cake profits at UD. Yaphin Snack Karang Bangun, Siantar District, Simalungun Regency. 2. To find out the break even point as a basis for planning onion cake profits at UD. Yaphin Snack is located in Karang Bangun, Siantar District, Simalungun Regency. This research was conducted using qualitative descriptive analysis methods and inductive analysis. The types of data used in this study are qualitative data and quantitative data. Sources of data used in this study are primary and secondary data. The results of this study can be summarized as follows: 1. Fixed costs from 2017 to 2021 have not changed. 2. Raw material costs from 2017 to 2019 have increased 3. Direct labor costs have not increased except for the printing part. 4. Variable costs from 2017 to 2019 have increased. 5. Factory overhead costs from 2017 to 2019 have increased. 6. Production data for 2017 to 2019 has increased. 7. The break even point from 2017 to 2019 has increased. 8. The level of sales margin of safety from 2017 to 2019 has increased, but in 2020 it has decreased.
Co-Authors Abdul Rosid Adindah Novihartina Jafar Anggraini Syahputri Arshandy, Eliza Arwin Tannuary Bangun Bangun Bangun Munthe Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri Dermawan Perangin Angin Dewanti, Yopy Ratna Dewi Nainggolan, Christine Dewi Sartika Situmorang Duffin Efendi Efendi Efendi, Efendi Efriliana Naibaho Eliza Arshandy Elli Sulistyaningsih Elly Susanti Elly Susanti ELLY SUSANTI Erbin Chandra Erna Kustyarini Ernest Grace Fry Melda Saragih Harahap, Subur Hardiansyah Hendrick Sasimtan Putra Heri Sastra Herman Herman Hutabarat, Metyria Imelda Ika Wulandari Imelda Butarbutar Joni Wilson Sitopu Juan Anastasia Putri Jubi Jubi Jubi, Jubi Judijanto, Loso Julyanthry Julyanthry Julyanthry Julyanthry Kesuma, Indrawati Mara Kevin Indajang Khairul Azwar Liper Siregar Liper Siregar Manurung, Sepbeariska Mar'ati, Fudji Sri Melvin M. Simanjuntak Muhammad Affar Muhammad Yudistira Arya Maulana Musa Fernando Silaen Nainggolan, Christine Dewi Nasution, Amsal Nilam Cahyariani, Vivi Palembang, Septianti Permatasari Purnama Sari, Eka Raykes Hinrich Tuerah Richard Berlien Rico Nur Ilham riny Riny Riny Riski, Kiki Mailan Rizal Riyadi Rosma Simangunsong Ruth Tridianty Sianipar Sabar Dumayanti Sihombing SATRIYAS ILYAS Septianti Permatasari Palembang Siahaan, Berty Kristina Siahaan, Yansen Silaen, Musa Silvia Silvia Simatupang, Sudung Siregar, Liper Sofiyan Sofiyan Sonya Putri Shinta Purba Sudung Simatupang Sudung Simatupang Supitriyani, Supitriyani Syahputri, Anggraini Tetty Widiyastuti Tondang, Claudia J Tondang, Claudia J. Tumpal Richardo Sirait Velita, Septiany Vivi Candra Widyatmoko Widyatmoko Wirananda, Henny Andriyani Yanti Eryanti Yenny Wati Yerisma Welly