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All Journal Jurnal Riset Akuntansi dan Bisnis NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Gici Jurnal Keuangan dan Bisnis Jurnal Pengabdian Masyarakat dan Riset Pendidikan Equivalent : Journal of Economic, Accounting and Management International Journal of Management, Economic and Accounting
Junawan Junawan
UNIVERSITAS PEMBANGUNAN PANCA BUDI
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Role of Social Media in MSME Marketing: A Systematic Literature Review Bambang Suwarno; Junawan; Syahrial Hasanuddin Pohan
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This Systematic Literature Review (SLR), following the PRISMA methodology, examines the impact of social media marketing on the performance, sustainability, and resilience of Micro, Small, and Medium Enterprises (MSMEs), synthesizing findings from 12 studies published between 2001 and 2025. The review highlights that social media marketing adoption significantly enhances MSME performance, improving customer engagement, brand visibility, and market reach. Entrepreneurial orientation is identified as a crucial moderating factor, strengthening the effect of digital marketing adoption on business outcomes, particularly in response to disruptions like the COVID-19 pandemic. Furthermore, the adoption of e-commerce and digital marketing tools contributes positively to financial and sustainability performance, though digital literacy and resource constraints remain key barriers. The findings also underscore the importance of networking and informal marketing practices in expanding market presence and fostering customer relationships. Despite the positive effects, challenges such as limited resources and digital skills hinder the full potential of these strategies. This review calls for future research to address these gaps, focus on sector-specific practices, and explore the long-term impact of social media marketing on MSME resilience and sustainability.
Analisis Kondisi Keuangan Pemerintah Daerah Sumatera Utara Harto, Triono; Junawan
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 17 No 1 (2025): Jurnal Gici Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v17i1.406

Abstract

Analisis kondisi keuangan pemerintah daerah mengacu pada proses evaluasi sistematis terhadap kemampuan pemerintah daerah dalam mengelola sumber daya keuangannya. Analisis ini menjadi instrumen penting dalam menilai kesehatan fiskal daerah serta menjadi dasar pengambilan keputusan strategis untuk meningkatkan kinerja keuangan dan pelayanan publik di daerah tersebut. Penelitian ini bertujuan untuk menganalisis kondisi keuangan Pemerintah Daerah Sumatera Utara periode 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode analisis rasio keuangan. Populasi dan sampel dalam penelitian ini adalah laporan realisasi anggaran Pemerintah Daerah Sumatera Utara periode 2019-2023. Teknik pengumpulan data menggunakan metode dokumentasi dengan mengumpulkan data sekunder berupa laporan keuangan yang telah diaudit dari website resmi Pemerintah Daerah Sumatera Utara dan Badan Pemeriksa Keuangan (BPK). Analisis data dilakukan dengan menghitung dan menganalisis rasio-rasio keuangan yang meliputi: (1) Rasio Derajat Desentralisasi Fiskal, (2) Rasio Kemandirian Keuangan, (3) Rasio Efektivitas PAD, (4) Rasio Efisiensi Keuangan Daerah, dan (5) Rasio Keserasian. Hasil penelitian menunjukkan bahwa kondisi keuangan Pemerintah Daerah Sumatera Utara selama periode 2019-2023 menunjukkan tren yang fluktuatif. Hasil penelitian menunjukkan bahwa derajat desentralisasi fiskal Pemerintah Daerah Sumatera Utara tergolong "Baik" pada tahun 2019-2021 dan meningkat menjadi "Sangat Baik" pada tahun 2022-2023 dengan nilai rasio mencapai 58% dan 57%. Tingkat kemandirian keuangan daerah menunjukkan tren positif dengan predikat "Tinggi" dan pola hubungan "Delegatif" pada sebagian besar periode penelitian, bahkan mencapai 138% pada tahun 2022. Dari segi efektivitas PAD, kinerja pemerintah daerah bervariasi dari "Sangat Efektif" pada 2020-2021 menjadi "Kurang Efektif" pada 2023. Namun, pengelolaan keuangan daerah tergolong "Tidak Efisien" selama lima tahun berturut-turut dengan rasio efisiensi antara 78%-108%. Komposisi belanja daerah menunjukkan proporsi belanja operasional yang dominan namun memiliki tren menurun dari 88% menjadi 58%, sementara proporsi belanja modal cenderung meningkat dari 12% menjadi 19% pada akhir periode penelitian.
Analisis Tingkat Kepatuhan Wajib Pajak Bumi dan Bangunan Dalam Meningkatkan PAD Kota Medan : Penelitian Yohana Michelle Kaban; Junawan; Tengku Eka Susilawaty
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2189

Abstract

This study aims to analyze the compliance level of Land and Building Tax (PBB) taxpayers in enhancing local revenue (PAD) at the Regional Revenue Agency (Bapenda) of Medan City from 2020 to 2024. A descriptive method with a quantitative approach was employed by collecting and presenting relevant data. Data were gathered through interviews and documentation, including taxpayer compliance rates, records of registered and active taxpayers, and realization data of PBB and PAD revenues. The results indicate that the compliance level of PBB taxpayers in Medan City remains fluctuating and has not reached an optimal level, although the contribution of PBB to PAD has been relatively significant each year. These findings suggest that taxpayer compliance plays a critical role in supporting PAD revenues, while also highlighting the need for strategies to improve compliance through enhanced public services, effective outreach, and incentive-based tax policies.
ANALYSIS OF VALUE ADDED TAX CALCULATION AT PT. ROGANDA GRACIA ARTHA Rifki Nandar Febriyan; Junawan; Nancy Mayriski Siregar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.1105

Abstract

This study aims to analyze the calculation and reporting of Value Added Tax (VAT) at PT. Roganda Gracia Artha, a service and trading company in Medan City that has been confirmed as a Taxable Entrepreneur (PKP). VAT is an indirect tax that has a large contribution to state revenue, so its management must be carried out appropriately in accordance with statutory provisions, especially Law No. 42 of 2009. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation of the company's finance and taxation departments. This study was conducted to determine the extent of the company's accuracy and compliance in calculating, collecting, depositing, and reporting VAT during the 2024 tax year. The results of the study indicate that PT. Roganda Gracia Artha experiences problems in reporting and recording VAT, such as overpayments almost every month, inconsistencies in reporting times with the actual tax period, and a lack of staff understanding of the tax invoice mechanism and e-SPT reporting. This has implications for potential losses and administrative sanctions from the tax authorities. Therefore, it is necessary to improve the internal control system, human resource training, and more optimal use of information technology to ensure that the implementation of tax obligations is more effective and in accordance with applicable regulations.
Analysis Of The Health Level Of State-Owned Banks Using The Camels Method Registeredon The Idx For The 2020-2022 Period Sara Melati Octania Br Lumbanraja; Junawan; Dito Aditia Darma Nst
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.62

Abstract

This study aims to test and analyze the soundness level of state-owned banks using the methods of Capital, Assets, Management, Earning and Liduidity and Sensitivity to market risk (sensitivity to market risk) listed on the Indonesia Stock Exchange 2018-2019 period. This type of research is descriptive qualitative. The research population of state-owned banks listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method is a census. The results showed that the Health Level of Bank Negara Indonesia (Persero), Tbk, the Health Level of Bank Rakyat Indonesia (Persero), Tbk, Bank Mandiri (Persero), Tbk, Bank Tabungan Negara (Persero), Tbk were calculated using the CAMELS method as a whole. predicate Healthy.
Application of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities in Citrus MSMEs Pressing Pak Ali Lidia Arlini Nasution; Junawan
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This research was carried out on Pak Ali's Orange MSMEs in Medan City with the aim of analyzing the application of the preparation of financial statements based on SAK EMKM. This study uses a qualitative descriptive approach with data collection techniques in the form of literature studies, interviews, observations, and documentation. The data used consisted of primary data and secondary data. The results of the study show that Pak Ali's Orange MSMEs have not implemented financial recording in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) because business owners still do not understand these standards. Some of the obstacles faced include the owner's lack of understanding of SAK EMKM, the assumption that the preparation of financial statements is not important, and the absence of employees who have an accounting background. In addition, the absence of socialization from related agencies causes business owners to not realize the importance of implementing SAK EMKM. As a result, financial recording is still simple and only includes sales transactions, revenues, expenses, and profits without the preparation of income statements, financial position statements, and records of financial statements in accordance with applicable accounting standards.
Analysis of Employee Expenditure Budget Preparation at the Food Security Office of Deli Serdang Regency Hutahaean, Sondang Lastiur; Nasution, Dito Aditia Darma; Junawan
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 07 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i07.1623

Abstract

The purpose of this study is to find out the stage of preparing the 2024 employee expenditure budget at the Deli Serdang Regency Food Security Office. The data used in this study are primary and secondary data. This study uses a quantitative descriptive method. The type of data collection used is by interviews and document analysis for data collection. The results of this study show that the preparation of employee spending budgets at the Deli Serdang Regency Food Security Office has been in accordance with the needs of employees effectively and has been in accordance with existing procedures. The preparation of the employee expenditure budget by the budget preparation team of the Deli Serdang Regency Food Security Office has carried out its duties well.
Follow-up Actions on the Request for Explanation of Data and/or Information (SP2DK) as the Basis for Improving Tax Compliance (Case Study of Construction Companies in Medan City) Junawan; Noviani; Noni Tambuwun; Shikin Aulia Azzahra
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the follow-up actions on the Request for Explanation of Data and/or Information (SP2DK) and its role in improving tax compliance in construction companies in Medan. The research background stems from findings by the Directorate General of Taxes (DJP) regarding discrepancies in the tax reporting data of companies, specifically for the 2022 Tax Year, where a company reported a business turnover of IDR 654,346,589 but did not make the final income tax payment (PPh Final), and the VAT return (SPT Masa PPN) was filed with free text entries. This situation led to the issuance of SP2DK as a clarification and preliminary guidance tool by the tax authorities. This research uses a qualitative descriptive method with a case study approach. Data were collected through in-depth interviews, observations, and tax document reviews. Data analysis was conducted using the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The study’s findings indicate that the company’s response to the SP2DK was through written explanations, face-to-face clarification with the Account Representative, corrections to SPT filings, and settlement of PPh Final payments. Factors influencing the follow-up actions include limited tax knowledge, perceptions of the risk of tax audits and penalties, the role of guidance from DJP, and the company's internal administrative readiness. The company also faced obstacles such as weak documentation, limited human resources with tax knowledge, and unintegrated financial record systems. This study concludes that SP2DK follow-up actions have positively impacted both formal and material tax compliance, as reflected in timely SPT submissions, alignment between taxes owed and actual transactions, and a shift towards more sustainable compliance behavior. Moreover, the study highlights that DJP’s role through persuasive communication and technical assistance is crucial in ensuring the success of SP2DK as a tax compliance improvement tool. This research is expected to be a reference for taxpayers, tax authorities, and future researchers in understanding the effectiveness of SP2DK as an instrument for improving tax compliance.
Fiscal Reconciliation Analysis In The Calculation Of Article 23 Income Tax Obliged To Pt. Dipo International Pahala Otomotif Rifqy Cheviandri; Yunita Sari Rioni; Junawan Junawan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10995

Abstract

This research aims to explain how the reconciliation of income tax article 23 at PT Dipo Internasional Pahala Otomotif. The method used is qualitative descriptive with interview techniques, data classification, comparative analysis and conclusion drawn. This research used company data and archives as a basis for identification to find out whether or not there are differences in fiscal treatment that affect the amount of income tax article 23 payable. The results of this study show how various treatments that apply to fiscal and commercial reports greatly affect the calculation of Income Tax Article 23 and explain that reconciliation is an important part of every transaction activity of a company to monitor it in order to avoid the risk of sanctions. Then the fiscal reconciliation of PT Dipo Internasional Pahala Otomotif is considered to be quite good in accordance with the general provisions of taxation.
Analysis of Budget Realization Reports in Assessing the Effectiveness and Efficiency of the Financial Performance of the Padangsidimpuan City Government Badriyah Daulay; Galih Supraja; Junawan
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1793

Abstract

This study aims to analyze the effectiveness and efficiency of the financial performance of the Padangsidimpuan City Government based on the Budget Realization Report (LRA) for the 2021–2024 period. The problem discussed in this study is the realization of fluctuating regional revenues and expenditures, which affects the stability of fiscal performance in achieving development goals. This study uses a descriptive quantitative method using an analysis of the ratio of effectiveness and efficiency in accordance with the Regulation of the Minister of Home Affairs No. 79 of 2018. The results show that financial performance in terms of effectiveness is categorized as effective, with an average ratio of above 90%, although it has decreased to a fairly effective level in 2023. Meanwhile, efficiency performance remained inefficient to inefficient, with ratios approaching or exceeding 100% in 2022 and 2023, implying that realized expenses were greater than revenue. These findings show that although the government has achieved satisfactory revenue realization, expenditure control has not been optimal. The study concludes that increasing regional revenue sources and implementing performance-based budgeting are important strategies to improve the effectiveness and efficiency of regional financial management.
Co-Authors , Rahima Br Purba , Yunita Sari Rioni Badriyah Daulay Bambang Suwarno Dito Aditia Darma Nasution Galih Supraja Harto, Triono Hutahaean, Sondang Lastiur Jessica Octavia Abigael Sibarani Lidia Arlini Nasution Nancy Mayriski Siregar Noni Tambuwun Noviani Rifki Nandar Febriyan Rifqy Cheviandri Roro Rian Agustin Sara Melati Octania Br Lumbanraja Shikin Aulia Azzahra Sumardi Adiman Syahrial Hasanuddin Pohan Tengku Eka Susilawaty Yohana Michelle Kaban