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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 Jurnal Ilmiah Akuntansi Kesatuan 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 El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies 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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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.
Analisis Dampak Kualitas Komite Audit, Kinerja Keuangan, dan Tata Kelola Perusahaan Terhadap Kualitas Laporan Keuangan: Studi kasus pada Perusahaan Dagang di Wilayah Surabaya Ervina, Nelly; Palembang, Septianti Permatasari
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 02 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i02.1177

Abstract

Penelitian ini menginvestigasi dampak dari Kualitas Komite Audit, Kinerja Keuangan, dan Tata Kelola Perusahaan terhadap Kualitas Laporan Keuangan pada perusahaan perdagangan di wilayah Surabaya. Pendekatan kuantitatif dengan menggunakan Structural Equation Modeling dengan Partial Least Squares (SEM-PLS) digunakan untuk menganalisis data yang dikumpulkan dari sampel 170 perusahaan perdagangan. Temuan menunjukkan adanya hubungan positif yang signifikan antara Kualitas Komite Audit, Kinerja Keuangan, Tata Kelola Perusahaan, dan Kualitas Laporan Keuangan. Secara khusus, komite audit yang berkualitas tinggi, kinerja keuangan yang kuat, dan tata kelola perusahaan yang efektif ditemukan dapat meningkatkan keandalan dan transparansi pelaporan keuangan. Hasil ini memiliki implikasi penting bagi perusahaan perdagangan, menyoroti pentingnya berinvestasi dalam efektivitas komite audit, praktik manajemen keuangan, dan kerangka kerja tata kelola untuk memastikan pelaporan keuangan yang berkualitas tinggi. Penelitian ini berkontribusi pada literatur yang ada dengan memberikan bukti empiris tentang hubungan ini dalam konteks perusahaan perdagangan di Surabaya.
Analysis of the Influence of the Ability to Prepare Financial Reports, Financial Literacy and Financial Inclusion on the Financial Performance of MSMES Hutabarat, Metyria Imelda; Widiyastuti, Tetty; Duffin; Ervina, Nelly
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1170

Abstract

Improving community welfare can be achieved by improving the performance of small and medium scale businesses because MSMEs can be a forum for the majority of society to meet their needs. This research aims to analyze the influence of the ability to prepare financial reports, financial literacy and financial inclusion on the financial performance of MSMES. This research was descriptive research. This research is classified as quantitative research by utilizing data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out with instruments in the form of questionnaires and tests. The results of the analysis show that the ability to prepare financial reports, financial literacy, and financial inclusion partially have a positive and significant influence on the financial performance of MSMEs. Another interesting finding is that the analysis carried out simultaneously shows that the ability to prepare financial reports, financial literacy, and financial inclusion have simultaneously significant positive influence on the financial performance of MSMEs in Medan City. The results of this research are very important for assessing the situation and future prospects of MSMEs in this country. The implications of this research encourage the development of strategies and policies that can improve the ability to prepare financial reports, optimize financial literacy, financial inclusion and encourage MSME financial management behavior so that it can improve the financial performance of MSMEs, which in turn will improve the welfare and sustainable growth of the MSME sector.
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE FULMER SCORE DAN ZMIJEWSKI SCORE PADA PT GOZCO PLANTATIONS, TBK Debi Eka Putri; Nelly Ervina; Eliza Arshandy; Anggraini Syahputri
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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

Abstract

This study aims to analyze the financial distress condition of PT. GozcoPlantations, Tbk using the Fulmer Score and Zmijewski Score methods anddetermine the more accurate method. The research data are secondary dataobtained from the Indonesia Stock Exchange website (www.idx.co.id). The dataanalysis techniques used are descriptive qualitative and comparative analyses. Theresults show that: First, the Fulmer Score method indicates that the company wasat risk of bankruptcy during the 2014-2023 period due to declining profits,negative operating cash flows and working capital, as well as decreased assets andequity. Second, the Zmijewski Score method indicates that the company was notat risk of bankruptcy due to reduced debts and its ability to generate profits. Third,the Fulmer Score method is more accurate in measuring bankruptcy risk, with80% of results in the danger zone compared to 20% for the Zmijewski Score.
Analisis Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, dan Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM Hutabarat, Metyria Imelda; Harahap, Subur; Wulandari, Ika; Ervina, Nelly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5477

Abstract

Analysis of accounting information systems, the quality of financial reports, and the effectiveness of decision making have a significant role in improving the performance of Micro, Small and Medium Enterprises (MSMEs). This research aims to analyze accounting information systems, the quality of financial reports, and the effectiveness of decision making on the performance of MSMEs in Medan City. This research is descriptive research. This research is classified as quantitative research using data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out using an instrument in the form of a questionnaire. The partial results show that the accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. The accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. Apart from that, the effectiveness of decision making has a positive and significant effect on the performance of MSMEs in Medan City. The adjusted R Square value was proven to be 45.1%. Simultaneous results found that accounting information systems, financial report quality, and decision-making effectiveness have a positive and significant effect on the performance of MSMEs in Medan City.
Analisis Pengaruh Dividen dan Debt-to-Equity Ratio Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi Nelly Ervina; Riny; Muhammad Affar; Abdul Rosid; Adindah Novihartina Jafar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6003

Abstract

This research aims to find empirical evidence of the influence of dividends, debt to equity ratio on company value with company size as a moderating variable. The population of this research is primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 pandemic. Sample selection used a purposive sampling method and obtained 150 observation data from 70 manufacturing companies listed on the Indonesia Stock Exchange (BEI). The results of this research show that dividends and debt to equity to ratio have an influence on company value. Company size is able to moderate the relationship between dividends and debt to equity ratios on company value.
Grab Your Future: Socialization in Constructing a Powerful English Application Letter for College Students Herman, Herman; Sihombing, Sabar Dumayanti; Ervina, Nelly; Riny, Riny; Tannuary, Arwin; Berlien, Richard; Munthe, Bangun; Sirait, Tumpal Richardo; Bangun, Bangun; Butarbutar, Imelda
Jurnal Pengabdian Nusantara Vol. 3 No. 4 (2025): DESEMBER
Publisher : Konsorsium Nasional Pengelola Jurnal Pengabdian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpn.v3i4.121

Abstract

In today’s competitive job market, the ability to compose a professional English application letter is essential for university graduates, especially in non-native English-speaking contexts. This study explores the implementation and outcomes of a socialization program designed to enhance the English correspondence skills of sixth-semester Management students at Sekolah Tinggi Ilmu Ekonomi (STIE) Sultan Agung, Pematangsiantar, Indonesia. A total of 75–80 students were divided into three groups (Group A, Group B, and Group C) and participated in a series of interactive workshops focused on the structure, language, and personalization of English application letters. Using a qualitative descriptive approach, data were collected through observations, document analysis of student letters, reflection essays, and post-program questionnaires. The results revealed significant improvements in students’ understanding of letter format, grammar usage, and the ability to tailor content to specific job advertisements. Peer review and collaborative learning played a crucial role in increasing student engagement and confidence in using English professionally. The discussion highlights the importance of genre-based instruction and social learning in developing employability-oriented communication skills. The findings emphasize the need for higher education institutions to embed practical, job-focused English training into their curriculum to better prepare students for real-world career demands. This study concludes that structured socialization programs can effectively equip students with the skills and confidence needed to construct impactful application letters, thereby enhancing their readiness for the job market. With the right support, students can take ownership of their career development, starting with how they present themselves on paper.
Analisis Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, dan Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM Metyria Imelda Hutabarat; Subur Harahap; Ika Wulandari; Nelly Ervina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5477

Abstract

Analysis of accounting information systems, the quality of financial reports, and the effectiveness of decision making have a significant role in improving the performance of Micro, Small and Medium Enterprises (MSMEs). This research aims to analyze accounting information systems, the quality of financial reports, and the effectiveness of decision making on the performance of MSMEs in Medan City. This research is descriptive research. This research is classified as quantitative research using data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out using an instrument in the form of a questionnaire. The partial results show that the accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. The accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. Apart from that, the effectiveness of decision making has a positive and significant effect on the performance of MSMEs in Medan City. The adjusted R Square value was proven to be 45.1%. Simultaneous results found that accounting information systems, financial report quality, and decision-making effectiveness have a positive and significant effect on the performance of MSMEs in Medan City.
Co-Authors Abdul Rosid Adindah Novihartina Jafar Anggraini Syahputri Arshandy, Eliza Bangun Munthe Bangun, Bangun Berlien, Richard Butarbutar, Imelda Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri Dermawan Perangin Angin Dewanti, Yopy Ratna Dewi Nainggolan, Christine 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 Fudji Sri Mar'ati Harahap, Subur Harahap, Subur Hardiansyah Hendrick Sasimtan Putra Heri Sastra Herman Herman Herman Hutabarat, Metyria Imelda Ika Wulandari Ika Wulandari Joni Wilson Sitopu Juan Anastasia Putri Jubi Jubi Jubi, Jubi Judijanto, Loso Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry, Julyanthry Kesuma, Indrawati Mara Kevin Indajang Khairul Azwar Liper Siregar Liper Siregar M. Yogi Riyantama Isjoni Manurung, Sepbeariska 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 Raya Panjaitan Raykes Hinrich Tuerah Rico Nur Ilham riny Riny, Riny Riski, Kiki Mailan Riyadi, Rizal Rosma Simangunsong Ruth Tridianty Sianipar Sabar Dumayanti Sihombing SATRIYAS ILYAS Septianti Permatasari Palembang Siahaan, Berty Kristina Siahaan, Yansen Silaen, Musa Silvia Silvia Simatupang, Sudung Simatupang, Sudung Siregar, Liper Situmorang, Dewi Sartika Sofiyan Sofiyan Sonya Putri Shinta Purba Sudung Simatupang Sudung Simatupang Supitriyani, Supitriyani Syahputri, Anggraini Tannuary, Arwin 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