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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ilmiah Manajemen dan Bisnis (JIMB) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Bisnis dan Akuntansi Comvice : Journal of community service JMD: Jurnal Riset Manajemen & Bisnis Dewantara GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Business, Management & Accounting Journal Greenation International Journal of Tourism and Management Jurnal Pengabdian Masyarakat dan Penelitian Terapan
Rona Tumiur Mauli Carolin Simorangkir
Universitas Mercu Buana
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Physics Social Sciences Other

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ANALISIS IMPLIKASI STRUKTUR ASET PERUSAHAAN, PROFITABILITAS DAN DIVIDEND POLICY TERHADAP DEBT POLICY Simorangkir, Rona Tumiur Mauli Carolin
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.213 KB) | DOI: 10.33558/jrak.v10i1.1643

Abstract

Tujuan dari penelitian ini untuk membuktikan hubungan struktur aset perusahaan, profitabilitas, dan dividend policy terhadap debt policy. Penelitian ini mengambil populasi dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Jumlah sampel yang akan digunakan adalah sebanyak 23 perusahaan manufaktur. Sampel dipilih melalui metode purposive sampling. Teknik analisis pada penelitian ini menggunakan regresi linear berganda. Dari penelitian ini dihasilkan bahwa secara simultan, variabel struktur aset perusahaan, profitabilitas, dan dividend policy berpengaruh terhadap debt policy. Hasil penelitian ini dibuktikan dari hasil Adjusted R Square yaitu sebesar 29.8%, dimana debt policy dijelaskan oleh struktur aset, profitabilitas dan dividend policy
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN PERTAMBANGAN RONA TUMIUR MAULI CAROLIN SIMORANGKIR
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.373 KB) | DOI: 10.34208/jba.v21i2.616

Abstract

This research aims to know the influence of return on asset, return on equity, and net profit margin on stock return. The population used Minning Company on the BEI with the observation periods during 2013 until 2017 as many as 13 companies. The source of the secondary data has been obtained from Indonesia Stock Exchange. The data analysis technique has been carried out by using multiple linear regressions analysis. Based on the result of the analysis indicate that return on asset, return on equity, and net profit margin significant effect on stock return of banking company. Based on the test results are partially, return on asset has a negative and significant effect on stock returns, return on equity and net profit margin have influence to the stock return of Minning Company.
A KNOWLEDGE MANAGEMENT APPROACH FOR SMALL MEDIUM ENTERPRISES (SME) Rona Tumiur Mauli Caroline Simorangkir
Jurnal Ilmiah Manajemen dan Bisnis Vol 1, No 1 (2015): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v1i1.563

Abstract

This paper was written to help identify some contradictions which can be found in the notion of knowledge management.  The author suggests that knowledge – that is to say “what we know” – can scarcely be understood and managed even by ourselves, much less by means of sophisticated information and communications (example: groupware and shareware) technologies. This paper examine the relationship between sustainable sales growth and knowledge management activities in small and medium sized enterprises (SMEs). this paper explores whether knowledge management has an influence on corporate success in small- and medium-sized enterprises (SMEs). Keyword : Management, Information, Communications, Relationship
DIGITALISASI PENCATATAN TRANSAKSI KEUANGAN PADA PELAKU USAHA MIKRO DAN KECIL KOTA TANGERANG Simorangkir Rona Tumiur Mauli Carolin
COMVICE: Journal Of Community Service Vol. 7 No. 2 (2023): Oktober 2023
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/comvice.v7i2.1208

Abstract

Small and Medium Enterprises (SMEs) are one of the businesses that can support economic activities. However, there are still many SMEs that handle their business traditionally and are not able to submit their business financial reports correctly. The aim of implementing this Community Service activity is to help UKM owners in Tangerang City to be able to monitor the condition of their business through financial reports easily and efficiently. This PKM activity involves the Department of Industry, Trade, Cooperatives and SMEs in the city of Tangerang. The fostered partners involved in this activity are micro business owners spread across 13 sub-districts in the city of Tangerang. Activities were carried out intensively online in October 2023. This PKM activity was successful and received a positive response from the fostered partners. It is hoped that this PKM activity will not stop there, but can continue with other training.
The Effect of Income, Tax Literacy, Utilization of Tax Applications on MSME Taxpayer Compliance (Empirical Study on MSME Taxpayer Compliance Registered at KPP Pratama Pondok Aren) Rosanti; Simorangkir, Rona Tumiur Mauli Carolin
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 1 (2024): BISMA Journal March 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i1.3

Abstract

This study aims to determine and analyze the Effect of Income, Tax Literacy, Tax Application Utilization on MSME Taxpayer Compliance. This research may contribute to explaining the Theory of Planned Behavior and Technology Acceptance Model. This research contribution is intended for taxpayers, especially MSME actors in fulfilling their tax obligations. As well as being an evaluation material for the government, especially at the Directorate General of Taxes in providing regulations or providing convenience for taxpayers, with the aim of improving in order to achieve the desired tax revenue target. The object used in this study is MSME Taxpayers in the Pondok Aren Pratama Tax Service Office Area. This study used quantitative research methods and used causal research design. Data collection in this study used primary data sourced from the distribution of questionnaires distributed directly and also through google form to respondents consisting of MSME owners. The determination of the number of samples was carried out using the Slovin formula and obtained the results of 100 samples and the sampling method in this study used random sampling. The data analysis used in this study used SmartPLS Version 3.0 software. The results of this study show that the effect of income, tax literacy and the use of tax applications has a positive and significant impact on the compliance of MSME taxpayers KPP Pratama Pondok Aren.
Marketing Strategy Analysis in Increasing Tourism Ticket Sales Revenue: Study Literature Review Fitria Ariyani; Rona Tumiur Mauli Carolin Simorangkir; Mochammad Subagio; Nunung Ayu Sofiati; Indra Sani
Greenation International Journal of Tourism and Management Vol. 2 No. 3 (2024): (GIJTM) Greenation International Journal of Tourism and Management (September -
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijtm.v2i3.268

Abstract

The purpose of this literature research is expected to build hypotheses regarding the influence between variables which can later be used for further research in the scope of marketing management. The literature review research article analyzing marketing strategies in increasing tourism ticket sales revenue is a scientific literature article within the scope of marketing management science. The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or review relevant previous articles. The data used in this descriptive qualitative approach comes from previous research relevant to this research and is sourced from academic online media such as Thomson Reuters Journals, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Web of Science, Sinta Journals, DOAJ, EBSCO, Google Scholar and digital reference books. In previous studies, 1 relevant previous article was used to review each independent variable. The results of this literature review article are: 1) Product has an effect on Increasing Tourism Ticket Sales; 2) Price affects the increase in tourism ticket sales; 3) Promotion affects the increase in tourism ticket sales; and 4) Place affects the increase in tourism ticket sales.
How can FinTech achieve sustainable finance goals? A Systematic Literature Review Nila Sari, Pratiwi; Tumiur Mauli Carolin Simorangkir, Rona
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3678

Abstract

The research question (RQ) in this article is “How can FinTech achieve sustainable finance goals”. According to RQ, we try to identify it through a systematic literature review. We identified articles related to fintech and sustainable finance published between 2019 to 2022. A systematic review is a type of research methodology that seeks to assess, locate, and examine all prior findings that are pertinent to a specific topic, research question, or emerging phenomenon. The review was conducted using a systematic review approach with PRISMA criteria, based on a thorough examination of pertinent literature (research articles, policy documents, and reports). Fintech & sustainable finance is the article least discussed by publishers, this is interesting because there is still minimal exploration of this issue. The articles that discuss fintech and sustainable finances from 2019 until 2022 only have 1 article namely 2020. From the results of the literature review that has been carried out,it can be seen that research journals discussing fintech and sustainable finance are still very rare, so it can be recommended that future researchers take research topics on fintech and sustainable finance.
PKM Digitalisasi Pembukuan UMKM Dengan Aplikasi Akuntansiku di Kelurahan Srengseng Simorangkir, Rona Tumiur Mauli Carolin
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 2 No. 3 (2024): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Juli - September 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v2i3.607

Abstract

Pengabdian kepada masyarakat merupakan salah satu pilar Tri Dharma Perguruan Tinggi yang bertujuan untuk memberikan solusi atau membantu masyarakat terhadap permasalahan yang sering muncul tanpa mengharapkan imbalan dalam bentuk apapun. Kegiatan ini dimaksudkan untuk membuka wawasan dan juga menambah pengetahuan bagi para pelaku UMKM yang sebagian besar dalam kegiatan usahanya masih melakukan pencatatan secara manual. Kegiatan ini diikuti oleh para pengusaha UMKM Kecamatan Srengseng, pada tanggal 18 Januari 2024 secara daring dengan pelaksanaan berupa sosialisasi dan pendampingan kepada UMKM. Hasil yang diperoleh dari pelatihan singkat pembukuan sederhana menggunakan aplikasi “Akuntansiku” bagi pengusaha UMKM berjalan dengan baik dan lancar, yang diharapkan dapat meningkatkan kemampuan dan keterampilan pengusaha UMKM dalam mencatat keuangannya.
PENGARUH PENGHASILAN, LITERASI PAJAK, PEMANFAATAN APLIKASI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK: Studi Pada Wajib Pajak Wilayah Kantor Pelayanan Pajak Pratama Pondok Aren Rona Tumiur Mauli Carolin , Simorangkir
JMD : Jurnal Riset Manajemen & Bisnis Dewantara Vol. 6 No. 2 (2023): Juli (2023) - Desember (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jmd.v6i2.1207

Abstract

This research aims to analyze the influence of income, tax literacy, use of tax applications, taxpayer awareness on MSME taxpayer compliance. This study uses a quantitative approach. The population in this research is MSME Taxpayers in the KPP Pratama Pondok Aren Area. The sample in this study was 100 respondents. The data used is primary data taken from questionnaires distributed to respondents. Data analysis used in this research used SmartPLS Version 3.0 software. The results of this research show that the influence of income, tax literacy, use of tax applications and taxpayer awareness has a positive and significant influence on MSME taxpayer compliance at KPP Pratama Pondok Aren.
IMPLEMENTASI QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) BAGI UMKM DI KOTA TANGERANG Simorangkir, Rona Tumiur Mauli Carolin
Jurnal Likhitaprajna Vol 9 No 1 (2025)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v9i1.706

Abstract

Perkembangan teknologi digital telah mendorong perubahan dalam sistem pembayaran dari tunai ke non-tunai, termasuk di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM). Salah satu inovasi yang mendukung transformasi ini adalah Quick Response Code Indonesian Standard (QRIS), yang memungkinkan transaksi digital lebih efisien dan inklusif. Universitas Mercu Buana menyelenggarakan kegiatan pengabdian masyarakat bertajuk “Implementasi QRIS Bagi UMKM Kota Tangerang” pada 28 April 2025 di Dinas Perindustrian, Perdagangan, Koperasi, dan UMKM Kota Tangerang. Kegiatan ini bertujuan untuk meningkatkan pemahaman UMKM tentang manfaat, kemudahan, keamanan, serta risiko penggunaan QRIS melalui aplikasi Livin’ by Mandiri. Metode pelaksanaan meliputi sosialisasi, presentasi edukatif, simulasi praktik langsung, dan diskusi interaktif. Hasil kegiatan menunjukkan bahwa persepsi manfaat, kemudahan penggunaan, dan kepercayaan menjadi faktor utama yang mendorong adopsi QRIS oleh UMKM.
Co-Authors Dalilah, Evi Farhana, Husna Fitria Ariyani Indra Sani Mochammad Subagio Nila Sari, Pratiwi Ningrum, Desy Tya Maya Nunung Ayu Sofiati (Efi) Rosanti Sari, Pratiwi Nila Syifa, Mahda