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All Journal JURNAL LENTERA BISNIS EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ekuilnomi Jurnal Visi Pengabdian Kepada Masyarakat Journal of Economic and Business (JEB)
Herti Diana Hutapea
Fakultas Ekonomi Dan Bisnis Universitas HKBP Nommensen, Medan, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Mechanical Engineering Social Sciences

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Diskusi Mengenai Indeks Pembangunan Manusia dan Indeks Pembangunan Pemuda Dalam Rangka Peningkatan Daya Saing Pemuda Punguan Raja Panjaitan Dohot Boruna (PRPB) Kota Medan Nancy Nopeline; Rimbun C.D Sidabutar; Herti Diana Hutapea
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Agustus 2021
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v2i2.358

Abstract

The purpose of this community service is to provide insight and also to motivate young men by king panjaitan dohot boruna (PRPB) of the terrain city on which one of the topics was published on the human development index (ipm). The work is conducted on Friday, April 30, 2021, according to strict health protocols in the secretariat PRPB of the terrain of 29 people. The performance included opening, MC inviting participants to sing, ice breaking, socialization, video shows, the interview and feedback sessions. Building young people is not only about building young individuals but also about building a neighborhood that makes them a livelihood. Thus, youth development must be a cross section that touches on educational, health, welfare, employment, participation, politics, and gender equality. This exercise of devotion to the community is aimed at providing insight into the importance of the ipm problem especially in the square city, by engaging in discussion/socialization activities with young men by king panjaitan dohot boruna (PRPB) of terrain (PRPB). It also collaborates with professors at the economics and business faculty of the university of HKBP nommensen. This activity will be conducted to support sustainable entrepreneurial workshops that will be carried out by the terrain city PRPB for young people. The result of the activities summarizes the opinions of professors, youth, and PRPB administrators of the city of medan. The terrain city reached its highest ipm in northern Sumatra by 80.65 with the calculation of three aspects of knowledge, a standard of living, anda length of life anda healthy life.
Pelatihan Pengisian E-Form Spt Tahunan 1770 UMKM Untuk Relawan Pajak Herti Diana Hutapea; Amran Manurung; Nancy Nopeline
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Agustus 2022
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v3i2.592

Abstract

The purpose of this community service is to provide training or technical guidance on how to fill out the 1770 SMEs Annual SPT E-Form for tax volunteers in 2022 so that tax volunteers can educate the public on the importance of taxes and assist taxpayers to report their taxes specifically filling out the SPT E-form. 1770 SMEs. This training was conducted online on Friday, February 11, 2022, 08.00-10.00 WIB, which was attended by 64 participants. The implementation of this event started from the opening, prayer and training, video screenings and question and answer sessions and participant feebacks. With this training, tax volunteers in 2022 can be trained in assisting SMEs taxpayers in educating the public about the importance of taxes, how to register NPWP, assisting taxpayers when they forget their passwords, in obtaining E-Fin and reporting the 1770 SMEs annual SPT with E-Form. And the existence of this training further equip tax volunteers in providing the best service to taxpayers, especially SMEs taxpayers. The implementation of this training still has technical problems because the training cannot be done in person because the process of implementing the training is online. However, based on feedback from the participants, even though there were technical obstacles, overall, the participants enthusiastically responded to every interaction with the speakers, they were able to clearly summarize the training carried out, so it can be concluded that the purpose of this service has been achieved.
Pengaruh Persepsi Wajib Pajak UMKM Atas Undang-Undang HPP, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Herti Diana Hutapea; Amran Manurung; Kristiani Sihotang
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2889

Abstract

The low level of MSME taxpayer compliance is one of the causes of not optimal tax revenue in Indonesia. The total MSME actors reached 64.2 million while the number of MSME actors registered as taxpayers was only 2.31 million or 3.6% of MSMEs registered as taxpayers was only 15%, which means that the level of MSME taxpayer compliance is still low. So in order to increase taxpayer compliance, one of the efforts made by the Government together with the DPR was the issuance of the Law on the Harmonization of Tax Regulations (UU HPP) no.7 years 2021. The purpose of this study was to determine the effect of MSME taxpayers' perceptions of the HPP law and to determine the effect of tax socialization on taxpayer compliance. This research data is primary data by providing questionnaires directly and online using the Google form to MSMEs in North Sumatra. The sampling technique used purposive sampling method. And the hypothesis test used is multiple regression analysis. The results show that the perceptions of MSME taxpayer on the HPP Law have a positive and significant effect on MSME Taxpayer compliance. MSME taxpayers who have a positive perception of the HPP Law accept the decision so that MSME taxpayer compliance is also positive. Meanwhile, tax socialization has no effect on MSME taxpayer compliance. This is because MSME taxpayers follow the tax socialization invitation from Direktorat Jendaral pajak (DJP), and most of the research samples are DJP assisted MSMEs, so the socialization is only a formality, the material obtained is only listened to and MSME taxpayers are more enthusiastic about participating in training related to development his skills.It is hoped that this research can be used as a source of information for MSME taxpayers in making decisions on taxpayer perceptions of the HPP Law which will affect the level of taxpayer compliance and the development of taxation theory.
Seminar Meningkatkan Cara Berfikir Kreatif dan Inovatif Generasi Muda Gereja HKBP Simalingkar B Resort Kwala Bekala, Medan Anne Malau; Herti Diana Hutapea; Imelda Sitinjak; Rimbun C.D. Sidabutar
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Februari 2023
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v4i1.1140

Abstract

The purpose of this community service activity is to assist the Church's Young Generation in preparing everything to face competition in the future by thinking creatively and innovatively with a Christian perspective. One of the vocations of the Church is to improve welfare and solve youth delinquency problems by helping youth change their mindset to be creative and innovative with the support of one of the Tri Dharma of higher education, namely community service, which greatly assists the church's vocation to care for today's youth. The younger generation needs to be equipped with an understanding related to changing mindsets and increasing creative and innovative mindsets. This seminar is a motivational lecture to understand how to make changes and creativity for a productive and quality life from a Christian view. This seminar was held on Sunday, 15 May 2022, at the HKBP Simalingkar B Resort Kwala Bekala Church, Jalan Pintu air IV gg. HKBP Kwala Bekala, Medan Johor District, which was attended by 47 students (HKBP Simalingkar B Resort Kwala Bekala, accompanied by Resort Priests, Young Priests, Bibelvrow, and Church elders. The implementation began with the Opening of the Resort Priest by singing and praying together, then continued by the MC, and then filled in by the first resource person by providing material, question and answer session, ice breaking, then filled again by the second resource person by providing material, question and answer session, ice breaking, feedback from participants, then closed with a short service of singing and praying and taking photos together.
E EFEKTIVITAS TINDAKAN PENAGIHAN PAJAK DENGAN SURAT TEGURAN, SURAT PAKSA, SPMP DALAM MENCAPAI TARGET PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA MEDAN POLONIA Herti Diana Hutapea
Journal of Economic and Business Vol 2 No 1 (2020): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v2i1.505

Abstract

The purpose of this study to determine the level of effectiveness of warning letters, compulsory letters, SPMP and the contribution of tax arrears disbursement at the Kantor Pelayanan Pajak (KPP) Pratama Medan Polonia. The data used in this research is secondary data. Secondary data were obtained from direct research objects, namely KPP Pratama Medan Polonia, Tax Billing Section and other references relevant to this research. The analytical method used in this research is a comparative descriptive analysis to provide an overview of whether tax collection with a warning letter, warrant, SPMP is effective or not, and how much contribution is given to the total income tax revenue. The data analysis technique used is descriptive ratio analysis. The test results show that tax collection with Warning Letter, Forced Warrant, SPMP 2017-2018 is classified as ineffective and contributes very less to income tax revenue. Therefore, it is better if KPP Pratama Medan Polonia needs to provide counseling about taxation to the general public and taxpayers in particular so that they understand, are aware and want to carry out their tax obligations properly.
ANALISIS PENGARUH SKALA USAHA, UMUR USAHA, PENDIDIKAN PEMILIK TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) DI DESA SAORNAULI HATOGUAN KECAMATAN PALIPI KABUPATEN SAMOSIR Herti Diana Hutapea; Eviana N Sinaga
Journal of Economic and Business Vol 4 No 2 (2022): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v4i2.729

Abstract

This study aims to examine and analyze the effect of business scale, business age and owner's education on the use of accounting information for micro, small and medium enterprises through a quantitative study. Sampling using purposive sampling method amounted to 30 owners of SMEs. The data used in this research is primary data. Data was collected by distributing questionnaires to respondents/owners of MSMEs in Saornauli Hatoguan Village. The analytical method used is multiple linear regression analysis and classical assumption test with SPSS tool. From the results of the tests carried out, the results of the research show that the variables of business scale, business age and owner's education have a significant effect on the use of accounting information in MSMEs. While the variable age of business has no significant effect on the use of accounting information in SMEs
The Effect Of Intellectual Capital On Financial Performance In Energy Sector Companies Listed On The Indonesian Stock Exchange (IDX) In 2020 - 2022 Maryen Kartin Sarumaha; Manatap Berliana Lumban Gaol; Herti Diana Hutapea
Jurnal Ekuilnomi Vol. 6 No. 1 (2024): Jurnal Ekuilnomi
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v6i1.1091

Abstract

This study aims to determine how intellectual capital affects financial performance in energy sector companies listed on the Indonesian Stock Exchange (IDX) in 2020-2022. This study uses Financial Performance as an independent variable measured by Return On Asset (ROA) and uses Intellectual Capital (IC) as the dependent variable measured by Value Added Intellectual Coefficient(VAIC™) which consists of Value Added Human Capital (VAHU), Value Added Capital Employed (VACA), and Structural Capital Value Added (STVA). The theory used as the basis of this research is Resources-Based Theory (RBT) and supported by Knowledge-Based Theory. From the use of the purposive sampling method, 24 companies were obtained as samples and 72 observation data were used. The analytical tool used is SmartPLS with the Structural Equation Model (SEM). The hypothesis was analyzed from the results of bootstrapping in Path Coefficients which resulted in Intellectual Capital having a positive and significant effect on Financial Performance with a large effect obtained of 64,7%.
The Effect of Intellectual Capital on Financial Performance in Energy Sector Companies Listed on the Indonesian Stock Exchange (IDX) in 2020-2022 Maryen Kartin Sarumaha; Manatap Berliana Lumban Gaol; Herti Diana Hutapea
Jurnal Ekuilnomi Vol. 6 No. 1 (2024): Ekuilnomi Vol 6(1) Feb 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/yryshf07

Abstract

This study aims to determine how intellectual capital affects financial performance in energy sector companies listed on the Indonesian Stock Exchange (IDX) in 2020-2022. This study uses Financial Performance as an independent variable measured by Return On Asset (ROA) and uses Intellectual Capital (IC) as the dependent variable measured by Value Added Intellectual Coefficient (VAIC™) which consists of Value Added Human Capital (VAHU), Value Added Capital Employed (VACA), and Structural Capital Value Added (STVA). The theory used as the basis of this research is Resources-Based Theory (RBT) and supported by Knowledge-Based Theory. From the use of the purposive sampling method, 24 companies were obtained as samples and 72 observation data were used. The analytical tool used is SmartPLS with the Structural Equation Model (SEM). The hypothesis was analyzed from the results of bootstrapping in Path Coefficients which resulted in Intellectual Capital having a positive and significant effect on Financial Performance with a large effect obtained of 64.7%.
PENGARUH LAMA USAHA, UKURAN USAHA SERTA MODAL USAHA TERHADAP KINERJA UMKM DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI PADA UMKM DI SUMATERA UTARA Herti Diana Hutapea; Vebri M Lumbangaol; Christnova Hasugian; Sahat Martupa Siahaan
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1248

Abstract

This study aims to determine the effect of length of business, business size and business capital on MSME performance with financial literacy as a moderating variable in MSMEs in North Sumatra. Data collection using questionnaire distribution via google form with whattsap. The sampling technique used convenience simple random sampling. Determination of the number of samples using the Hair J.F. formula, (2010) the number of representative samples is dependent on the number of indicators multiplied by 5 to 10. The number of samples in this study was the number of indicators x 5 = 17 x 5 = 85. So that the sample of this study was 85 MSME players assisted by the North Sumatra Province cooperative and UKM office. And in hypothesis testing using Smart PLS 4.0. The results showed that the length of business and business size had a positive and significant effect on the performance of MSMEs in North Sumatra and business capital had no effect on the performance of MSMEs in North Sumatra while financial literacy did not moderate the influence between length of business, business size and business capital on the performance of MSMEs in North Sumatra.
Co-Authors Amran Manurung Anne Rumondang Malau Christnova Hasugian Danri Toni Siboro Eviana N Sinaga Imelda Sitinjak Kristiani Sihotang MANATAP BERLIANA LUMBAN GAOL Maryen Kartin Sarumaha Nancy Nopeline Rimbun C.D Sidabutar Sahat Martupa Siahaan Tiur Yunita Sari Sitanggang Vebri M Lumbangaol