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Efektivitas Implementasi Kebijakan Earmarking Tax di Indonesia Raymond Fransiscus; Albert Siahaan
Indonesia Journal of Business Law Vol. 2 No. 1 (2023): Volume 2 Nomor 1, Januari 2023
Publisher : Information Technology and Science (ITScience)

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Socialization of Financial Literacy the Importance of Recording and Preparation Financial Reports in Hulu Madras Sub-District Medan City Richna Handriyani; Rifqah Harahap; Siti Junaidah Hasibuan; Raymond Fransiscus
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v4i2.2882

Financial literacy is closely related to individual welfare. Financial knowledge and skills in managing personal finances are very important in everyday life. financial gain is not only a function of income alone (decrease in income). This community service aims to provide socialization of the importance of recording and preparing financial reports at the Hulu Medan Lurah Madras Office. The method used in data collection is the method of observation and community service activities. In its implementation, the method of discussion and lecture material is used. The results obtained from this community service are the increased knowledge and understanding of the participants regarding the importance of recording and preparing financial reports.

The Role of Accounting in Business Law Compliance: Regulatory and Implementation Perspectives in Indonesia Raymond Fransiscus; Siti Junaidah Hasibuan
Manajemen: Jurnal Ekonomi USI Vol 7 No 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/tkx1ra49

The development that continues to occur in the Indonesian business world, requires every agency and organisation related to finance to implement and encourage the creation of a good accounting system in supporting compliance with business law. Accounting is the art of identifying, measuring, and reporting transactions and other events that are relevant to the need for information that is useful to users for economic decision making. This study aims to analyse how accounting can contribute to ensuring companies meet applicable legal regulations, as well as the challenges faced in its implementation in Indonesia. The research method used is literature study and document analysis, by examining various accounting regulations applied in Indonesia, such as Financial Accounting Standards (FAS), tax regulations, and company law. The results show that accounting has a significant role in ensuring transparency, accuracy, and accountability of corporate financial statements, which in turn supports compliance with legal regulations governing business aspects. However, there are a number of challenges in implementation, such as limited resources, uneven understanding of regulations, and weak supervision. This study suggests the need for increased training and socialisation on accounting regulations, as well as strengthened supervision by relevant authorities to ensure better legal compliance in business practices in Indonesia

The Role of Accounting in Business Law Compliance: Regulatory and Implementation Perspectives in Indonesia Raymond Fransiscus; Siti Junaidah Hasibuan
Manajemen: Jurnal Ekonomi Vol. 7 No. 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/tkx1ra49

The development that continues to occur in the Indonesian business world, requires every agency and organisation related to finance to implement and encourage the creation of a good accounting system in supporting compliance with business law. Accounting is the art of identifying, measuring, and reporting transactions and other events that are relevant to the need for information that is useful to users for economic decision making. This study aims to analyse how accounting can contribute to ensuring companies meet applicable legal regulations, as well as the challenges faced in its implementation in Indonesia. The research method used is literature study and document analysis, by examining various accounting regulations applied in Indonesia, such as Financial Accounting Standards (FAS), tax regulations, and company law. The results show that accounting has a significant role in ensuring transparency, accuracy, and accountability of corporate financial statements, which in turn supports compliance with legal regulations governing business aspects. However, there are a number of challenges in implementation, such as limited resources, uneven understanding of regulations, and weak supervision. This study suggests the need for increased training and socialisation on accounting regulations, as well as strengthened supervision by relevant authorities to ensure better legal compliance in business practices in Indonesia

THE EFFECT OF LEGAL REGULATION ON CONSUMER TRUST IN SHOPPING ON THE E-COMMERCE PLATFORM SHOPEE Siti Junaidah Hasibuan; Raymond Fransiscus; Hafni Cholida Nasution
Manajemen: Jurnal Ekonomi Vol. 7 No. 3 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/g82g8k39

This study aims to analyze the effect of legal regulation on consumer trust in shopping on the e-commerce platform Shopee. The research employed a quantitative approach with a survey method. The population included all Shopee consumers who had made at least one transaction within the last six months. The sample size was determined using Hair et al.’s formula, resulting in 45 respondents. Data were analyzed using classical assumption tests and simple linear regression with the assistance of SPSS version 26. The findings reveal that legal regulation has a positive and significant effect on consumer trust in shopping on Shopee. This indicates that the better the implementation and enforcement of legal regulations such as consumer protection, personal data security, and legal certainty in electronic transactions the higher the level of consumer trust in conducting online transactions through Shopee

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