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

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Analisis Pengelolaan Anggaran Pendapatan Dan Belanja Desa (APBDes) Didesa Gaya Jaya Kecamatan Lawe Sigala-Gala Rifka Sepliana Marpaung; Herti Diana Hutapea; Ardin Dolok Saribu
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.14051

Abstract

This study aims to determine the process of planning, implementing, administering, reporting and accountability of the Village Revenue and Expenditure Budget in Gaya jaya Village, Lawe sigala-gala District in accordance with the Regulation of the Minister of Home Affairs Numbers 20 of 2018 concerning village financial management. This study is a type of qualitative descriptive research using primary data and secondary data, where primay data is in the form of direct observation result in the form of interviews regarding the planning, implementation, administration, reporting and accountability of the Village Budget of Gaya jaya Village, Lawe sigala-gala District in 2023 while secondary data uses the financial report of the Village Budget of Gaya jaya Village, Lawe sigala-gala District. In this study, data analysis techniques were used by means of data consistency and data presentation and drawing conclusions. The result of this study indicate that the management of the Village Budget of Gaya jaya Village, Lawe sigala-gala District, including planning, implementation, reporting, and accountability, has been carried out in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. However, the administration section is not in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018, so in this case it must remain or be given guidance and direction from the Gaya jaya Village government.
Analisis Pengelolaan Anggaran Pendapatan Dan Belanja Desa Di Desa Patumbak Marindal II Kecamatan Patumbak Kabupaten Deli Serdang Riski Nata Susanti Panjaitan; Ardin Dolok Saribu; Herti Diana Hutapea
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14656

Abstract

This study aims to determine the process of planning, implementation, administration, reporting and accountability. The Village Revenue and Expenditure Budget is in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning village financial management. This study is a type of qualitative descriptive research using primary data and secondary data, where the primary data is in the form of direct observation results in the form of interviews regarding the planning, implementation, administration, reporting and accountability of the Village Budget of Patumbak Marindal II Village, Deli Serdang District in 2023 while the secondary data from this study were obtained from documents of the Patumbak Marindal II Village government, Deli Serdang District. This data was obtained from available documents. This study uses data analysis techniques by means of data consistency and data presentation and drawing conclusions. The results of this study indicate that the management of the Village Budget of Patumbak Marindal II Village, Deli Serdang District, including planning, implementation, administration, reporting and accountability has been carried out in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018.
Pengaruh Pengetahuan dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak UMKM dengan Kesadaran sebagai Variabel Intervening Sri Damai Simanjuntak; Vebry M Lumbangaol; Herti Diana Hutapea
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14657

Abstract

Low taxpayer compliance in Indonesia, despite the increasing number of Micro, Small, and Medium Enterprises (UMKM), is still a problem, especially in remote areas such as North Tapanuli. Many UMKM do not understand their tax obligations, which results in low levels of compliance. Knowledge of tax rules and procedures among them is also very minimal. In addition, the socialization carried out by the government has not reached all taxpayers, so that understanding of the importance of taxes and their impact on development is still low. This study aims to determine the effect of tax knowledge and socialization on compliance, with taxpayer awareness as an intervening variable, especially among UMKM in Tapanuli Utara. The quantitative method with Partial Least Square (PLS) analysis was used in this study. The results show that taxpayer knowledge has a positive effect on compliance, as does tax socialization. However, knowledge does not affect taxpayer awareness, while socialization has a positive effect. Taxpayer awareness affects compliance and acts as a mediator between socialization and compliance, but not between knowledge and compliance. This study emphasizes the importance of increasing tax knowledge and socialization to encourage taxpayer awareness and compliance among UMKM, with recommendations for the Regional Revenue Agency to expand more accessible tax education programs.
PENGARUH CAR , LDR , BOPO , NIM DAN NPL TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2022-2024 Rosa Belasari Simanjuntak; Herti Diana Hutapea; Vebry M Lumbangaol
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Loan toDeposit Ratio (LDR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Net InterestMargin(NIM), dan Non-Performing Loan (NPL) terhadap profitabilitas perusahaan perbankan yangterdaftar di Bursa Efek Indonesia (BEI) Tahun 2022 – 2024.Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi liniear berganda.Sampel penelitian menggunakan metode purposive sampling yang terdiri dari 37 perusahaan dengantotal observasi sebanyak 111 data. Hasil pengujian menunjukkan bahwa (CAR) Capital AdequacyRatio, LDR (Loan To Deposit Ratio) dan NIM (Net Interest Margin) berpengaruh positif dansignifikan terhadap profitabilitas sedangkan BOPO (Biaya Operasional Pendapatan Operasional) danNPL (Non-Performing Loan) tidak berpengaruh signifikan terhadap profitabilitas. Temuan inimengindikasikan bahwa kecukupan modal, efisiensi penyaluran kredit, dan margin bunga merupakanfaktor dominan dalam meningkatkan kinerja keuangan bank dibandingkan efisiensi operasional dankualitas kredit.Kata kunci : Profitabilitas, CAR, LDR, BOPO, NIM, NPL
Co-Authors Amran Manurung Anne Rumondang Malau Christnova Hasugian Danri Toni Siboro Eviana N Sinaga Ferdinan SM Lumban Tobing Imelda Sitinjak Kristiani Sihotang Lumban Gaol, Vebry MANATAP BERLIANA LUMBAN GAOL Maryen Kartin Sarumaha Nancy Nopeline Rifka Sepliana Marpaung Rimbun C.D Sidabutar Riski Nata Susanti Panjaitan Rosa Belasari Simanjuntak Sahat Martupa Siahaan Saribu, Ardin Dolok Sri Damai Simanjuntak Tiur Yunita Sari Sitanggang Vebri M Lumbangaol Vebry M Lumbangaol