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All Journal Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik International Conference of ASEAN Prespective and Policy (ICAP) Community Engagement and Emergence Journal (CEEJ) Indonesia Berdaya Accounting and Business Journal Economics and Digital Business Review GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Ekonomi Journal of Trends Economics and Accounting Research Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Gemilang: Jurnal Manajemen dan Akuntansi The International Conference on Education, Social Sciences and Technology (ICESST) Journal of Artificial Intelligence and Digital Business Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Perpajakan Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
, Yunita Sari Rioni
Universitas Pembangunan Pancabudi
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Socialization of Harmonization of Tax Regulations to Increase Tax-Compliant MSMEs in Pematang Serai Village Destari Nurlaila Damanik; Yunita Sari Rioni
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 2 No. 2 (2023): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v2i2.321

Abstract

The government has formulated the latest policy in taxation which is contained in Law Number 7 of 2021 concerning Harmonization of Tax Regulations or what we often hear about as the HPP Law. Based on the situation analysis, there are still many MSMEs who have not heard, understood, and understood the changes to these regulations. Therefore, this service activity involves MSMEs actors in Pematang Serai Village as participants in this Community Service activity. The stages in this activity start from analyzing the participant's situation, reviewing and formulating activities, socializing activities, and implementing community service. Based on the results of the service that has been carried out, it can be concluded that changes related to tax regulations make this socialization and training activity important. This aims to increase the knowledge of MSMEs actors as taxpayers regarding changes to existing tax regulations.
Socialization of Technology Utilization and Tax Modernization at SMK N 1 Medan Yunita Sari Rioni; Tia Novira Sucipto; Oktarini Khamilah Siregar; Anwar Suhut
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 2 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i2.325

Abstract

The community service activity with the title "Socialization of Technology Utilization and Tax Modernization at SMK Negeri 1 Medan" was carried out well and smoothly. The participation and interaction of the participants in this activity greatly support the success of the activities that have been carried out. Basically, this community service activity is carried out to contribute to the field of education related to taxation.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT KIMIA FARMA TBK PERIODE 2017-2022 Pakpahan, Andre Yahya; Rioni, Yunita Sari
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 10 No. 3 (2024): 2024 Maret
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v10i3.173

Abstract

The Research was entitled “Financial Report Analysis to Assess Financial Performance at PT Kimia Farma Tbk for the 2017-2022”. The aims of the research is to assess the financial performance of PT Kimia Farma Tbk by measuring liquidity ratios and profitability ratios. The type data used is secondary data in the form of financial position report and profit and loss statement for the period 2017-2022. The data collection using documentation techniques downloaded from the companys official website. The data analysis techniques used are ratio analysis and descriptive statistical analysis.The result of the research show that the financial performace of PT Kimia Farma Tbk period 2017-2022 is an a fluctuating state that tends to decline. Overall the level of liquidity ratios and profitability ratios are in the poor category because all ratios are below the industry average ratio
Pengaruh Sistem Informasi Akuntansi dan Efektivitas Pengambilan Keputusan Terhadap Kinerja UMKM di Desa Pematang Serai Dwi Saraswati; Yunita Sari Rioni; Ikhah Malikhah; Hrp, Ardhansyah Putra
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1126

Abstract

The implementation of Accounting Information Systems (AIS) and the effectiveness of decision-making play a significant role in enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs). This research aims to examine the influence of AIS and decision-making effectiveness on the performance of MSMEs in Pematang Serai Village, Tanjung Pura District. Using a quantitative method and a saturated sampling technique involving 35 MSMEs, multiple linear regression analysis was conducted to test the relationship between AIS, decision-making effectiveness, and MSME performance. The research findings indicate that the adoption of AIS has a significant positive impact on MSME performance, with MSMEs effectively utilizing AIS more likely to experience increased revenue growth, profitability, and operational efficiency. Furthermore, the effectiveness of decision-making was found to have a positive impact on MSME performance, enabling MSMEs to respond quickly to market changes, identify growth opportunities, and optimize resource allocation. By integrating quantitative and qualitative findings, this study provides a comprehensive understanding of the influence of AIS and decision-making effectiveness on MSME performance in Pematang Serai Village
FACTORS AFFECTING THE SELECTION OF INVENTORY VALUATION METHODS IN INDUSTRIAL COMPANIES IN INDONESIA STOCK EXCHANGE Rioni, Yunita Sari
Accounting and Business Journal Vol 1 No 2 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v1i2.978

Abstract

The purpose of this study is to prove and analyze the factors that influence the choice of inventory valuation methods in industrial companies on the Indonesia Stock Exchange. In this study, an associative quantitative research approach was used, namely research aimed at examining the effect or relationship between two or more variables. The data analysis technique used logistic regression analysis method. Logistic regression is an analytical tool used to measure the influence of the independent variable on the dependent variable in the form of a dummy variable. The results of data analysis and discussion prove that company size (SIZE) has an effect on the selection of inventory valuation methods for industrial companies on the IDX for the 2015-2017 period. Inventory intensity affects the selection of inventory valuation methods for industrial companies on the IDX for the 2015-2017 period. Simultaneously company size (SIZE), and Inventory Intensity affect the selection of inventory valuation methods for industrial companies on the IDX for the 2015-2017 period. The greater the size of the company, the more access it can be for managers to establish a constant (unchanging) inventory valuation method. Companies that are larger in size are thought to have a greater tendency to choose the correct method. Based on the political cost hypothesis in positive accounting theory, it is stated that large companies tend to manage their inventory well. Changes in the inventory valuation method from the average method to FIFO will cause the company's profits to be higher and it is expected that the company's shares can be sold at a price that is favorable to the company. The results of this study indicate that the net profit margin has an effect on the choice of inventory valuation method because the companies used in this study are companies that earn profits.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, PERTUMBUHAN PENJUALAN, BIAYA AGENSI DAN NILAI TUKAR TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN CONSUMERS GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Dianty Putri Purba; Fani Gozali; Judith Angeline; Yunita Sari Rioni
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines 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.v7i6.9612

Abstract

Pemerintah mendorong inovasi pada pemerintah daerah. Keberhasilan inovasi organisasi tentunya tidak terlepas dari innovative work behaviour pegawainya. Untuk meningkatkan innovative work behaviour, banyak faktor yang memengaruhi. Tujuan penelitian ini untuk mengetahui peran organizational citizenship behaviour yang memediasi pengaruh transformational leadership terhadap innovative work behaviour. Pengumpulan sampel dilakukan dengan random sampling dan bersifat cross sectional. Dengan menggunakan rumus Slovin diperoleh sampel sebanyak 83 orang dari populasi sebesar 847. Berdasarkan hasil pengujian diperoleh hasil bahwa Transformational leadership (β = 0.632; t = 5.654; p-values = 0.000), berpengaruh positif dan signifikan terhadap innovative work behaviour, Transformational leadership (β = 0.734; t = 18.946; p-values = 0.000), berpengaruh positif dan signifikan terhadap organizational citizenship behaviour, Organizational citizenship behaviour (β = 0.761; t = 7.339; p-values = 0.000), berpengaruh positif dan signifikan terhadap innovative work behaviour dan Organizational citizenship behaviour (β = 0.558; t = 7.746; p-values = 0.000), sebagai variabel mediator berpengaruh positif dan signifikan terhadap hubungan kausal antara transformational leadership dengan innovative work behaviour. Besar kekuatan prediksi model dengan skor R-Square, yaitu 0.743 untuk innovative work behaviour dan 0.538 untuk organizational citizenship behaviour. Dengan demikian transformational leadership berpengaruh positif terhadap innovative work behaviour baik secara langsung dan melalui organizational citizenship behaviour. Kata Kunci: innovative work behavior, organizational citizenship behavior, transformational leadership
Pengaruh Sistem Informasi Akuntansi dan Efektivitas Pengambilan Keputusan Terhadap Kinerja UMKM di Desa Pematang Serai Dwi Saraswati; Yunita Sari Rioni; Ikhah Malikhah; Ardhansyah Putra Hrp
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1126

Abstract

The implementation of Accounting Information Systems (AIS) and the effectiveness of decision-making play a significant role in enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs). This research aims to examine the influence of AIS and decision-making effectiveness on the performance of MSMEs in Pematang Serai Village, Tanjung Pura District. Using a quantitative method and a saturated sampling technique involving 35 MSMEs, multiple linear regression analysis was conducted to test the relationship between AIS, decision-making effectiveness, and MSME performance. The research findings indicate that the adoption of AIS has a significant positive impact on MSME performance, with MSMEs effectively utilizing AIS more likely to experience increased revenue growth, profitability, and operational efficiency. Furthermore, the effectiveness of decision-making was found to have a positive impact on MSME performance, enabling MSMEs to respond quickly to market changes, identify growth opportunities, and optimize resource allocation. By integrating quantitative and qualitative findings, this study provides a comprehensive understanding of the influence of AIS and decision-making effectiveness on MSME performance in Pematang Serai Village
KONTRIBUSI DAN POTENSI PAJAK KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH Sari Rioni, Yunita; Radhifan Syauqi, Teuku
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 1 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i1.2022.396-401

Abstract

Penelitian ini dilakukan untuk mengetahui Kontribusi dan Potensi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah . Lokasi penelitian dilakukan di Binjai.. Hasil penelitian ini adalah hasil penerimaan Pajak Kendaraan Bermotor paling sedikit 10% (sepuluh persen) termasuk yang dibagi hasilkan kepada Kabupaten/Kota, dialokasikan untuk pembangunan dan/atau pemeliharaan jalan serta peningkatan modal dan sarana transportasi umum. Dasar pedoman alokasi bagi hasil Pajak Kendaraan Bermotor kepada Pemerintah Kota Binjai adalah Peraturan Walikota yang setiap tahun nya berubah mengikuti potensi masing-masing wilayah Kabupaten/Kota.
PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DALAM MEMBAYAR PAJAK DI DESA PEMATANG SERAI KECAMATAN TANJUNG PURA KABUPATEN LANGKAT Sari Rioni, Yunita; Radhifan Syauqi, Teuku
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 3 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i3.2022.954-959

Abstract

Penelitian ini dilakukan buat mengetahui efek menurut penerapan e-system (e- registration, e-filling, e-SPT & e-billing) perpajakan terhadap taraf kepatuhan harus pajak UMKM pada membayar pajak. Lokasi penelitian dilakukan pada Desa Pematang Serai Kecamatan Tanjung Pura Kabupaten Langkat. Penelitian ini adalah penelitian kuantitatif menggunakan memakai asal data utama. Data utama yg dipakai berupa penyebaran survey sebesar 100 harus pajak UMKM menjadi responden Teknik pengambilan sampel pada penelitian ini merupakan sampling incidental . Teknik analisis data memakai analisis regresi linier berganda. Hasil penelitian secara parsial menerangkan bahwa, penerapan e-Registration, penerapan e-Filling, penerapan e-SPT, & penerapan e-Billing berpengaruh positif & signifikan terhadap taraf kepatuhan harus pajak UMKM. Sedangkan output penelitian secara simultan menerangkan bahwa penerapan semua e-system berpengaruh positif terhadap taraf kepatuhan harus pajak UMKM.
Application of Digital Marketing In MSMEs Through Google Maps to Increase Revenue In Pematang Serai Village, Langkat Regency (Penerapan Pemasaran Digital pada UMKM Melalui Google Maps untuk Meningkatkan Pendapatan di Desa Pematang Serai Kabupaten Langkat) Sari, Pipit Buana; Sari, Maya Macia; Rioni, Yunita Sari; Nuraisyah, Julia
Indonesia Berdaya Vol 6, No 1 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2025994

Abstract

This service aims to increase the income of MSMEs in Pematang Serai Village, Langkat Regency through the application of digital marketing by utilizing Google Maps. The methods used include socialization, training, and assistance in creating and optimizing Google Business profiles. The results of the activity showed an increase in awareness and skills of MSMEs actors in utilizing Google Maps for promotion. The visibility of MSMEs on digital platforms increases, facilitating access to information for potential customers, and facilitating interaction with customers. Although the increase in revenue still needs to be further evaluated, this activity has laid the foundation for MSMEs to thrive in the digital era. Continuous mentoring, development of a comprehensive digital marketing strategy, and collaboration with related parties are needed to optimize the impact of this activity.Abstrak. Layanan ini bertujuan untuk meningkatkan pendapatan UMKM di Desa Pematang Serai, Kabupaten Langkat melalui penerapan pemasaran digital dengan memanfaatkan Google Maps. Metode yang digunakan meliputi sosialisasi, pelatihan, dan pendampingan pembuatan serta pengoptimalan profil Google Business. Hasil kegiatan menunjukkan adanya peningkatan kesadaran dan keterampilan pelaku UMKM dalam memanfaatkan Google Maps untuk promosi. Visibilitas UMKM di platform digital meningkat, memudahkan akses informasi bagi calon konsumen, dan memudahkan interaksi dengan konsumen. Meskipun peningkatan pendapatan masih perlu dievaluasi lebih lanjut, kegiatan ini telah menjadi pondasi bagi UMKM untuk berkembang di era digital. Pendampingan berkelanjutan, pengembangan strategi pemasaran digital yang komprehensif, serta kolaborasi dengan pihak terkait sangat diperlukan untuk mengoptimalkan dampak kegiatan ini.
Co-Authors , Oktarini Khamilah Siregar Adillah, Afifah Angel Angel Anwar Suhut Ardhansyah Putra Hrp Aulia, Yurika Damanik, Destari Destari Damanik Destari Nurlaila Damanik Destari Nurlaila Damanik Dian Septiana Sari Dianty Putri Purba Dwi Saraswati Dwi Saraswati Ela Pratiwi Evriany Saragih Fadhilah H. Afsari Fani Gozali Fani Gozali Franita, Riska  Franita, Riska  Harahap, Ardhansyah Putra Heriyanto, Gita Hernawaty Hernawaty Ikhah Malikhah Ikhah Malikhah Ikhah Malikhah Intan Kumala Sari Irawan , Irawan Iskandar Muda Judith Angeline Judith Angeline Junawan Junawan Junawan, Junawan Kartika Chandra Meilia Tan Miftha Rizkina Nura Amalia Afan Nuraisyah, Julia Nurlaila Damanik, Destari Pakpahan, Andre Yahya Pipit Buana Sari, Pipit Buana Purba, Dianty Putri Purba, Dianty Putri Radhifan Syauqi, Teuku Rahmadani , Rahmadani Rian Agustin, Roro Roro Rian Agustin Roro Rian Agustin Rusyda Nazhirah Yunus Saraswati, Dwi Sari, Maya Macia Sebrina Handayani Siti Nurhayati Tengku Noviani Delvira Teuku Radhifan Syauqi Tia Novira Sucipto Wan Fachruddin Wan Fachruddin Wan Fachruddin Yumina Telaumbanua Yurika Aulia Yurika Aulia Zemila Dearni