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All Journal Niagawan Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Minfo Polgan (JMP) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Eastasouth Journal of Effective Community Services Journal Of Indonesian Social Society Jurnal Pengabdian Masyarakat dan Riset Pendidikan Outline Journal of Economic Studies Jurnal UMKM, Manajemen dan Akuntansi (JUMA)
Yonson Pane
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Green Entrepreneurship: Kemasan Ramah Lingkungan dan Label Nutrisi/Legalitas UMKM kuliner Evaf Maulina; Johnny Chandra; Yonson Pane; Brilian Moktar; Ngiw Aman Harja
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5317

Abstract

Pengabdian ini bertujuan memperkuat green entrepreneurship pada UMKM kuliner melalui inovasi kemasan ramah lingkungan, standardisasi label, dan penguatan legalitas usaha. Kegiatan dilaksanakan di RPTRA Citra Permata (Rawa Bunga, Jatinegara, Jakarta Timur) dengan pendekatan partisipatif melalui pelatihan, workshop prototipe, serta pendampingan klinik legalitas. Sebanyak 30 pelaku UMKM mengikuti rangkaian kegiatan yang diawali audit kemasan dan label serta pemetaan status legalitas, kemudian pelatihan pemilihan kemasan eco-friendly dan perhitungan biaya per unit, klinik desain label dengan template siap cetak, pendampingan pengurusan NIB, penyusunan checklist dokumen halal (bila relevan), dan monitoring penerapan pada produksi. Hasil menunjukkan rerata skor pengetahuan meningkat dari 51,0 menjadi 84,5. Sebanyak 93,3% peserta menghasilkan prototipe kemasan ramah lingkungan dan 86,7% telah menerapkannya pada minimal satu batch produksi. Template label siap cetak tersusun pada 93,3% peserta dan pemenuhan enam unsur inti label mencapai 90,0%. Dari sisi legalitas, 73,3% UMKM berhasil menerbitkan NIB dan 20,0% berada pada tahap berkas siap finalisasi, sedangkan 60,0% menyusun checklist dokumen halal. Program ini juga menghasilkan perangkat siap pakai berupa checklist audit produk, contoh label, dan dokumentasi before–after sebagai bukti perubahan. Temuan ini menegaskan bahwa integrasi perbaikan produk (kemasan–label) dan penguatan tata kelola (legalitas) efektif meningkatkan kesiapan pasar, memperkuat kepercayaan konsumen, dan mendorong praktik usaha yang lebih berkelanjutan. Replikasi direkomendasikan dengan penekanan pada pendampingan praktik, klinik administrasi, dan monitoring penerapan agar perubahan tidak berhenti pada tahap pelatihan.
Human Resource Capacity Building Through Tour Guide and Tourism Management Training Irvan Rolyesh Situmorang; Yonson Pane; Frenky Situmorang; Sipnarong Kanchawongpaisan; Phan Bao Giang; Novi Indriyani Sitepu
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.508

Abstract

This community service program was conducted in Pematang Johar Village, Deli Serdang Regency, North Sumatra, which holds strong potential as a community-based tourism destination but faces challenges due to limited human resource capacity. The main objective was to enhance local residents’ knowledge and skills in tourism management and tour guiding. Using a participatory approach, the program involved three stages: observation and problem identification, training and mentoring, followed by evaluation and reflection. The program was collaboratively implemented with local government and community participation. The results indicated improved understanding of tourism management, the emergence of local tourism groups, and growing community awareness of sustainable tourism practices. Overall, this initiative strengthened local capacity toward developing Pematang Johar Village as an independent and sustainable tourism destination.
The Effect Of Operating Costs And Capital Structure On Corporate Income Tax Expense Payable In Mining Sub-Sector Companies Listed On The Indonesia Stock Exchange Yonson Pane; Deliyanti Simbolon
Outline Journal of Economic Studies Vol. 4 No. 2: April-September 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/mxj04k33

Abstract

This study aims to determine The Effect of Operational Costs and Capital Structure on Corporate Income Tax Expenses Payable to Mining Sub Sector Companies on the Indonesia Stock Exchange in 2015-2019. The research methodology used is quantitative descriptive method. The analytical method used is multiple linear regression with regression equations is Corporate Income Tax Expenses Payable = 171.271,097 + 1.317 Operational Costs - 286,053.394 Capital Struktur + e. The results of the research analysis show that Operational Costs have a significant effect on Corporate Income Tax Expenses in Mining Sector Companies. Based on the results of  partial hypothesis testing, it has a tcount > ttable with a tcount value of 11,249 < ttable  2,03452 and a significant value < 0.05, with a value of 0.000 > 0.05. The results of the research analysis show that the Capital Structure has no effect and is significant on the Corporate Income Tax Expenses in Mining Sub Sector Companies. Based on the results of partial hypothesis testing, it has a tcount < ttable with a tcount value of -2.906 < ttable 2,03452 and a significant value < 0.05 with a value of 0.007 < 0.05. The results of the research analysis show that Operational Costs and Capital Structure have a significant effect on Corporate Income Tax Expenses in Mining Sub Sector Companies based on the results of simultaneous hypothesis testing, namely Fcount > Ftable with a value of 64.274 > 3.29 and a significant value < 0.05, namely by value 0.000 < 0.05.
Analysis of Factors Affecting the Integrity of Financial Statements: The Role of the Audit Committee, Company Size, and Leverage Yonson Pane
Outline Journal of Economic Studies Vol. 5 No. 1: October - March 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/gp28xp28

Abstract

This research analyzed the factors influencing financial statement integrity among companies listed on the Indonesia Stock Exchange during the 2022 fiscal year. The study examined the roles of the audit committee, company size, and leverage as primary determinants of reporting honesty. It integrated the alignment between financial data and non-financial disclosures in sustainability reports to identify potential greenwashing practices that could mislead stakeholders. A quantitative approach was employed, utilizing multiple linear regression analysis to evaluate the relationships between the variables. The researcher selected the sample through purposive sampling, focusing on issuers that provided complete annual and sustainability reports. The results indicated that the audit committee and company size exerted a positive and significant influence on financial statement integrity. These findings suggested that independent oversight and reputational risks associated with large organizations effectively reduced information asymmetry. Conversely, leverage demonstrated a negative and significant impact, which implied that high debt burdens encouraged opportunistic managerial behavior through earnings management. This study offered practical contributions for regulators and investors in evaluating corporate information credibility during an era of increasing environmental, social, and governance transparency and digital reporting integration.
PENGARUH FEE AUDIT FEE AUDIT, AUDIT DELAY, LEVERAGE, DEBT DEFAULT, AUDIT TENURE, TERHADAP OPINI AUDIT GOING CONCERN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Angel Angel; Annisa Nauli Sinaga; Yonson Pane
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/dfkt5023

Abstract

Opini audit going concern, pernyataan auditor yang menyatakan adanya atau tidak adanya keraguan terhadap kemampuan perusahaan untuk mempertahankan kelangsungan usahanya dalam jangka waktu yang wajar, biasanya satu tahun setelah tanggal laporan keuangan. Penelitian ini bertujuan untuk mengetahui Pengaruh Fee audit, audit delay, audit tenure, leverage, debt default terhadap opini audit going concern perusahaan manufaktur yang terdaftar di bursa efek indonesia. Jenis penelitian ini adalah penelitian kuantitatif dengan objek penelitian yaitu perusahaan manufaktur yang terdaftar di bursa efek indonesia dan periode 2022-2024, untuk sampel yang diperoleh sebesar 114 sampel. Hasil penelitian menunjukkan bahwa Fee Audit tidak memiliki pengaruh terhadap opini audit going concern. Audit delay tidak memiliki pengaruh terhadap opini audit going concern. Leverage tidak memiliki pengaruh terhadap opini audit going concern. Debt default tidak memiliki pengaruh terhadap opini audit going concern. Audit tenure tidak memiliki pengaruh terhadap opini audit going concern. Fee audit, audit delay, leverage, debt default dan audit tenure memiliki pengaruh terhadap opini audit going concern pada perusahaan sektor manufaktur yang terdaftar di BEI 2022-2024
Co-Authors Angel Angel Angel Oktavia Sagala Annisa Nauli Sinaga Anton Eka Saputra Asiana Simarmata Audra Nailufar Brilian Moktar Deliyanti Simbolon Deliyanti Simbolon Evaf Maulina Frengky Situmorang Grace Stevany Haikal Davansyah Lubis Inggrit Larasati Br Panggabean Irvan Rolyesh Situmorang Irvan Rolyesh Situmorang Johnny Chandra Julia Austen Sarotani Zebua Muammar Rinaldi Natasha Anggreni Simatupang Ngiw Aman Harja Petrus Loo Phan Bao Giang Rahayu Rahayu Selvia I Simanjuntak Sipnarong Kanchawongpaisan Sitepu, Novi Indriyani Siti Mazaya Shadrina Situmorang, Frenky Susan Grace Nainggolan Wahyu Amriani Butar Butar