p-Index From 2021 - 2026
9.753
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Informasi Perpustakaan dan Kearsipan AKSIOMA: Jurnal Program Studi Pendidikan Matematika SIGMA: Jurnal Pendidikan Matematika JIPM (Jurnal Ilmiah Pendidikan Matematika) Al-Jabar : Jurnal Pendidikan Matematika JOURNAL OF APPLIED INFORMATICS AND COMPUTING Tarbawi : Jurnal Ilmu Pendidikan JURNAL PENDIDIKAN TAMBUSAI International Journal of Educational Dynamics (IJEDS) Puteri Hijau : Jurnal Pendidikan Sejarah Akuntansi : Jurnal Akuntansi Integratif Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) BERNAS: Jurnal Pengabdian Kepada Masyarakat Edu Sportivo: Indonesian Journal of Physical Education Indonesian Journal of Islamic Economics and Business MAHESA : Malahayati Health Student Journal Community Education Engagement Journal Jurnal Agroekoteknologi Terapan JURNAL MITRA PRIMA Dharmas Education Journal (DE_Journal) Journal of Economics and Business Letters Kognitif: Jurnal Riset HOTS Pendidikan Matematika ALACRITY : Journal Of Education Indo-MathEdu Intellectuals Journal PHARMACOLOGY, MEDICAL REPORTS, ORTHOPEDIC, AND ILLNESS DETAILS (COMORBID) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Pengabdian Masyarakat Aufa (JPMA) International Journal of Applied Finance and Business Studies Sulawesi Tenggara Educational Journal Prosiding Konferensi Nasional PKM-CSR Journal Of Human And Education (JAHE) Online Learning in Educational Research JIMAKUKERTA LEBAH International Journal of Education and Teaching Zone Journal of Mathematics UNP Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Journal of Islamic Economics Lariba Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Journal of Coaching and Sports Science Jurnal Penelitian Serambi Hukum Eastasouth Journal of Positive Community Services International Journal of Advanced Science Computing and Engineering Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Kesehatan Tropis Indonesia Jurnal Penelitian dan Pengabdian Masyarakat Indo Green Journal Jurnal Pendidikan Ilmu Sosial Jurnal Marshela (Marine and Fisheries Tropical Applied Journal) Jurnal Kajian Islam dan Sosial Keagamaan Journal Innovation In Education Jurnal Multidisiplin Indonesia Jurnal Rumpun Ilmu Ekonomi INTERACTION Communication Studies Journal Jurnal Medika: Medika Alhikam Journal of Multidisciplinary Islamic Education (AJMIE) Rabbayani: Jurnal Pendidikan dan Peradaban Islami PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Journal of Administration, Governance, and Political Issues Pinisi Journal Pendidikan Guru Sekolah Dasar Jurnal Ekonomi dan Bisnis Journal of Management and Economics Research Indo Green Journal ASEAN Journal of Educational Research and Technology Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) SJME (Supremum Journal of Mathematics Education)
Claim Missing Document
Check
Articles

Found 6 Documents
Search
Journal : PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)

The Effect of E-Tax System and Tax Socialization on Taxpayer Compliance During Pandemic and Endemic Tiara; Wahyuni, Putri
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.119

Abstract

The purpose of this study is to determine whether E-Tax System and Tax Socialization have significant effect on Taxpayer Compliance During Pandemic and Endemic at PT. Kurniaputra Mandiri. This study uses quantitative data methods, and the data source is primary data. The population in this study are all permanent employees who work at PT Kurniaputra Mandiri. The sample in this study are permanent employees that have Tax Identification Number (NPWP) who work at PT Kurniaputra Mandiri in total of 30 respondents using purposive sampling methods. Data analysis and testing consist of validity test, reliability test, descriptive statistics, the classical assumption test, multiple regression analysis, partial hypothesis testing (T test), and simultaneous hypothesis testing (F test), and coefficient of determination test. The results of this study indicate that E-Tax System doesn’t have significant effect on Taxpayer Compliance with a T count of 0,499 < T table 2,048. Tax Socialization has a partially significant effect on Taxpayer Compliance with a T count of 2,964 > T table 2,048. E-Tax System and Tax Socialization simultaneously have a significant effect on Taxpayer Compliance with a F count of 20,019 > F table 3,35 and regression coefficient value of 59,7%.
The Effect of E-Filling Application and Tax Knowledge on Taxpayer Satisfaction (Case Study at PT Sumatra Palm Raya) Sunita, Destiny; Wahyuni, Putri; Wulandari, Tri
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.122

Abstract

This study aims to determine whether E-Filling and Taxation Knowledge have a significant effect on Taxpayer Satisfaction (Case Study at PT Sumatra Palm Raya). This research uses quantitative data methods and data sources come from primary data. The population in this study is all employees working at PT Sumatra Palm Raya as many as 36 employees. The sample in this study was permanent employees who had NPWP who worked at PT Sumatra Palm Raya totaling 30 respondents using purposive sampling data collection techniques. Data analysis and testing consists of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple linear regression analysis, partial (t tests) and simultaneous hypothesis tests (F tests), and determination coefficient tests. The results of this study show that the Application of E-Filling has a significant partial effect on Taxpayer Satisfaction with a calculated t value of 2,144 > T table 2,048. Taxation Knowledge has no effect and is not significant on Taxpayer Satisfaction with a calculated t value of 1.963 < T table 2.048. The application of E-Filling and Taxation Knowledge have a significant effect simultaneously on Taxpayer Satisfaction with a calculated F value of 8.772 > an F table value of 3.35 and a regression coefficient value of 34.9%.
The Influence of Carbon Emission Disclosure, Corporate Social Responsibility, and Intellectual Capital on Firm Value in Coal Mining Companies in Indonesia: Pengaruh Carbon Emission Disclosure, Corporate Social Responsibility, dan Intellectual Capital Terhadap Nilai Perusahaan Batu Bara di Indonesia Sari, Octavia; Wahyuni, Putri
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.329

Abstract

This study aims to analyze the significant effects of carbon emission disclosure, corporate social responsibility, and intellectual capital on firm value. The research uses quantitative approach based on secondary data. The population consists of 32 coal companies listed on the Indonesia Stock Exchange. The sampling method uses purposive sampling, which reduced the number of companies studied from 32 to 11 based on predetermined criteria. Data testing was carried out with IBM SPSS Statistics 25 through descriptive statistics, multiple regression analysis, classical assumption tests, simultaneous (F test) and partial (T test) hypothesis testing, and determination coefficient test. The results show that the carbon emission disclosure variable has a significant effect on firm value, with a t-value of 2.023 > t-table of 2.00665. Meanwhile, the corporate social responsibility variable also has a significant effect on firm value, with a t-value of 2.445 > t-table of 2.00665. The intellectual capital variable has a significant effect on firm value, with a t-value of 2.166 > t-table of 2.00665. Simultaneously, the variables of Carbon Emission Disclosure, Corporate Social Responsibility, and Intellectual Capital have a significant effect on Firm Value, with an F-value of 8.793 > F-table of 2.79 and a significance value of 0.000 < 0.05, with a regression coefficient of 30.2%.
The Effect of Cloud-Based Accounting Information Systems and Internal Control on The Quality of Financial Reports at PT Capella Dinamik Nusantara: Pengaruh Penggunaan Sistem Informasi Akuntansi Berbasis Cloud dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan di PT Capella Dinamik Nusantara Yennata, Defina Elizabeth; Wahyuni, Putri
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.351

Abstract

This study aims to analyze the relationship between cloud-based accounting information systems and internal control on the quality of financial statements at PT Capella Dinamik Nusantara. A quantitative approach was employed in the data collection process. The research population comprised 207 employees of PT Capella Dinamik Nusantara. Using purposive sampling, the final sample was reduced to 70 employees who met the specified criteria. Data were collected through the distribution of questionnaires using a Likert scale, followed by descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The regression equation obtained was: Financial statement quality = 11.060 + 0.739 cloud-based accounting information systems + 0.593 internal control + e. The t-test results revealed that the accounting information system variable significantly influenced financial statement quality at PT Capella Dinamik Nusantara (t = 76.478 > t-table 1.995). The internal control variable also significantly influenced financial statement quality (t = 4.275 > t-table 1.995). Furthermore, the F-test showed that both cloud-based accounting information systems and internal control simultaneously influenced financial statement quality (F = 48.703 > F-table 3.13). The coefficient of determination (R²) test indicated that 59.2% of the variation in financial statement quality was explained by cloud-based accounting information systems and internal control, while the remaining 40.8% was influenced by other factors outside the scope of this study.
The The Influence of Financial Literacy and Financial Technology on the Financial Performance of MSMEs (Case Study on MSMEs in Asia Mega Mas) : Pengaruh Literasi Keuangan dan Financial Technology terhadap Kinerja Keuangan UMKM (Studi Kasus pada UMKM di Asia Mega Mas) Limvica, Sharon; Wahyuni, Putri
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.355

Abstract

This study analyzes the influence of financial literacy and financial technology on the financial performance of MSMEs in the Asia Mega Mas Complex, Medan City. The research population consists of 95 MSMEs, with 60 samples obtained through purposive sampling. Data were collected using questionnaires and analyzed using IBM SPSS Statistics 25. The analysis includes validity and reliability testing, descriptive statistics, classical assumption tests, multiple linear regression, T – test, F – test , and the coefficient of determination (R²). The T – test results show that Financial Literacy significantly affects the Financial Performance of MSMEs, with T – Count is 5,067 > T – table is 2,00172 and a significance level of 0,000 < 0,05. Similarly, Financial Technology has a significant effect with T – Count is 5,856 > T Table 2,00172 and a significance level of 0,000 < 0,05. The F – Test indicates that both variables jointly influence MSME Financial Performance, with F – Count is 33,094 > F – Table value is 3,16 and a significance level of 0,000 < 0,05. The coefficient of determination (R²) is 0,537, showing that 53,7% of MSME Financial Performance is explained by Financial Literacy and Financial Technology, while 46,3% is affected by other factors not examined in this study.
The The Influence of Accounting Information System Service Quality and the Use of Fintech Gateway Payments on the Performance of MSMEs in Medan Marelan District: Pengaruh Kualitas Layanan Sistem Informasi Akuntansi dan Penggunaan Fintech Gateway Payment Terhadap Kinerja Usaha Umkm di Kecamatan Medan Marelan Stefanny, Cindy; wahyuni, Putri
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.350

Abstract

In the digital era, the adoption of technology and accounting information systems is crucial for improving business performance, including in the MSME sector. This study analyzes the effect of accounting information system service quality and the use of Fintech Gateway Payments on the performance of MSMEs in Medan Marelan District. The population consisted of 284 MSMEs in 2025, with 108 samples selected through purposive sampling of businesses using accounting information system and Fintech services. Data were collected using Likert-scale questionnaires and analyzed with multiple linear regression through SPSS. The findings show that AIS service quality has a significant partial effect on MSME performance, and Fintech Gateway Payments also significantly influence performance. Simultaneously, both variables have a significant combined effect, explaining 54.4% of the variance in MSME performance. These results highlight the role of AIS and Fintech in enhancing efficiency, competitiveness, and sustainability in MSMEs.
Co-Authors Abdul Aziz, Mochamad Abdurahman Abdurrahman Ach. Apriyanto Romadhon Afrida, Fenny Afrinaldi Afrinaldi Agus Dahlia Ahava Hidayat, Rakhshanda Shaina Ahmad Fauzan Ahmad Sabri Ahmad Wahyudi Zein Akib, Nurhijrianti Al Zuhrah, Nurul Faridah Aldo Erianda, Aldo Alsha, Mukhazza Albitha Alvitriza Ratu Anak, Bonita Fransisca Alzaber, Alzaber Amaliyah, Nurrohmatul Amri, Khoirul Anastasia Anastasia Andree Saylendra, Andree Andrian, Dedek Anjani, Risty Anniami, Ziyadul Haq Anugrah, Septriyan Apriliana, Eka Rida Ardoni Ardoni Arianti, Alya Arsila, Mila Artha, Uly Arum Dian Pratiwi, Arum Dian Astari, Maresky Astri wahyuni Astri Wahyuni Astuti, Lucky Aulia, Yoosita Ayang Armelita Rosalia Batubara, Maryam Bungsu, Putri Cardoso, Luís Miguel Oliveira de Barros Conelee, Gysela Destria, Alwida Dianne Amor Kusuma Dina Sonia Dini Palupi Putri, Dini Palupi Dongoran, Misba Dora, Nuriza Edwin Sugesti Nasution Enda Noviyanti Simorangkir Enzela, Monika erna wati Etty Harya Ningsi Fadilah, Hanifah Wahyu Fathuloh, Fathuloh Fauzany, Riffka Fauziah, Weniar Febriarta, Ajie Fetri Yeni J Firdaus Firdaus Firosha, Ardian Fitria, Lailatul Fitrianingsih, Wulandari Gusman, Taufik Gusmuliana, Paidi Halfiani, Vera Halimah, Sitti Harahap, Rizqy Amallia Hari navlin, Mirna Hartoto Hartoto Hutasoit, Ayu Indriani Ihdina Gustina Inras, Prinsistari Fildzah Intan Slipilia Irdalisa Irma Herliza Rizki Irmazida, Nela Hilmiana ISBANDIYAH Ismalia, Ismalia Istikomah, Endang Jamil Rangkuti, Nur Asiyah Julianti, Dola Juliarif, Leni Karolina, Caren Khairani, Salva Khairiyah, Nuril Kusuma, Muhammad Akmal Kusumawati, May Lailia, Siti Afkarina Lazuardi, Dedy Lilis Marina Angraini Limvica, Sharon Lumbantoruan, Novitasari Lusanti, Fitri Dhea M. Manao, Keziah Livia Denise MANIK, JEANNE DARC NOVIAYANTI Mansor, Siti Hannariah Mariyam, Dinda Marlini Marlini Martias, Dony Maufirah, Fitria Nur Maulanasari, Devi Meliyansyah, Putri Mentari, Theresia Mira Amelia, Mira Amelia Miyarni, Ira Moh. Ali Romli Muammar Rinaldi Muchamad Subali Noto Nani Kurniasih Nasution, Alya Arianti Nisa, Mayla Maslakahatun Nofriyandi Novi Susilawati, Novi Noviayanti, Enda Nr, Yusuf Devan Nugraha, Sandi Nurafni, Dinda Nurfadila, Riski Aisah Nurfatihannisa, Tiara Nurhadi, Muhammad Nurkarantina, Nurkarantina Nurleila Jum'ati Nurvani Octavia Sari, Octavia Oki Candra Oki Candra, Oki P.S, Malayka Agustina Pane, Yonson PARHUSIP, ARISMAN Parulian, Toktong Prasetyo, Aldi Prasetyo, Muhammad Jefri Pristiya, Nika Purba, Perusquai Olpha Alpeno Putri, Antonia Venta Nathaniela Putri, Widia Eka Quraini, Annisa Rahmadani, Ahmad Rahmadeni, Fevi Rahman, Hardianto Rahmawarni, Desi Ramadani, Suci Ramlah Ramlah Rara Sandhy Winanda Redarkum, Gading Dinda Riawan Putra, Muchamad Hengki Ricky Fernando Ries Wulandari, Ries Ristontowi, Ristontowi Rita Afyenni Rizal, Eka Rully Hidayatullah Safriaandy, Safriaandy Salomo, Titus Satrio Satrio Selafia, Selafia Septianti, Renata Sigit Nugroho Sigit, Larasati Ramadhani Sihidi, Iradhad Simbolon, Deliyanti Sindi Amelia, Sindi Siti Mujiatun Sri Lestari Sri Ritawati Stefanny, Cindy Suci, Adinda Rahma Sulistiawati, Anggi Sumema Sunarko, Steffy Gihon Sunita, Destiny Supriadi Supriadi Suripah Suripah Susanti, Dhina Ayu Syach, Choirul Anam SYAHPUTRA, OKY Syahrizal, Teuku Muhammad Tiara Tiarnida Nababan Toddy Aditya Toni, Toni Tri Wulandari Ulya, Miftahul Ulya Vauzia, Vauzia vera anggraini, vera Vientiany, Dini Wahyuni, Reni Waluya Budi, Riyadi Tri Yennata, Defina Elizabeth Yerizon Yerizon Yolanda, Fitriana Yulanda, Prasetyani Fitri Yuliani, Ella Erwinda Yulianti, Ana Yuniar, Ananda Eka Alya Yurilla Endah Muliatie, Yurilla Endah Yurni Suasti Yusni Arni Yuza Reswan Zahra, Muthia Zainarti Zainur, Putri Zalyanti, Cindy Aulia Zayanti, Cindy Aulia Zen, Zelhendri