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All Journal Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Gorontalo Accounting Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Samudra Ekonomi dan Bisnis Referensi : Jurnal Ilmu Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Ilomata International Journal of Management International Journal of Trends in Accounting Research Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi Manado (JAIM) Basic and Applied Accounting Research Journal Indonesian Journal of Banking and Financial Technology (FINTECH)
Yerisma Welly
Universitas Satya Terra Bhinneka
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Profitability Conventional Banking : Are influencing Inflation, Capital Resilience, Efficiency in Fund Gathering and Allocation? Novi Darmayanti; Ana Fitriyatul Bilgies; Sevira Lupita Anjani; Martin Yehezkiel Sianipar; Yerisma Welly
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1910

Abstract

This research aims to examine and analyze the influence of inflation, Capital Adequacy Ratio, Loan to Deposit Ratio, and mobile banking on the profitability of conventional commercial banks (an empirical study of conventional commercial banks listed on the Indonesia Stock Exchange from 2018 to 2022). The research design has a causal associative nature with a quantitative approach. The population in this study consist of conventional commercial banks listed on the Indonesia Stock Exchange that implemented mobile banking technology for five consecutive years during the period 2018-2022. The sampling technique used is purposive sampling, resulting in 6 samples out of 30 conventional commercial banks. Data analysis is conducted through descriptive analysis, inner model analysis, outer model analysis, and hypothesis testing using the SmartPLS v.3.2.9 software. The research findings indicate that the variables of inflation, Capital Adequacy Ratio, and Loan to Deposit Ratio have a positive and significant impact on the profitability on conventional commercial banks. However, the mobile banking variable does not have a significant impact on the profitability of conventional commercial banks
KAJIAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM BUDAYA KEARIFAN LOKAL TRADISI HANYUT LANCANG DI KABUPATEN LANGKAT Galih Supraja; Yerisma Welly; Noviani Noviani; Farah Soufika Thahirah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 9 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i9.2023.4573-4585

Abstract

Tradisi Hanyut Lancang di Kabupaten Langkat dilakukan sebagai wujud pelaksanaan praktik dan pengungkapan Corporate social responsibility (CSR). Hal ini digunakan untuk menjaga hubungan baik antara entitas dan pemangku kepentingan. Internalisasi budaya dapat menjadi pijakan dalam banyak kegiatan. Internalisasi ini dikhususkan dalam pelaksanaan kegiatan dan pengungkapan CSR. Hal ini dapat diasumsikan sebagai bentuk corporate ibadah. Penelitian bertujuan untuk menginterpretasikan praktik dan pengungkapan CSR terkait dengan budaya kearifan lokal. Penelitian ini menggunakan metode studi kasus. Peneliti melakukan wawancara dan penelusuran mendalam terhadap bentuk CSR. Dokumen pendukung merupakan data sekunder pendukung pelaksanaan kegiatan CSR di perusahaan dan industri. Data yang diperoleh diolah kemudian disintesis berdasarkan kajian-kajian terkait CSR dan budaya untuk menghasilkan deskripsi tentang hubungan antara budaya dan Praktik CSR yang dilakukan perusahaan dan industri di Kabupaten Langkat.. State of the art dan kebaharuan penelitian ini mengisi gap mengenai praktik dan pengungkapan CSR terkait kearifan lokal yang dimiliki suatu daerah.
Eksistensi Komunitas Praktisi Pekerja Gig: Peran Keterikatan Kerja dan Kepuasan Kerja untuk Meningkatkan Resiliensi Martin Yehezkiel Sianipar; Yerisma Welly
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3630

Abstract

Sudah menjadi kearifan lokal bahwa pekerja gig (pekerja informal) sering membentuk komunitas-komunitas praktisi untuk mendukung keberadaan mereka dalam ekonomi gig. Dibangun diatas teori dukungan social, penelitian ini mengkaji karakteristik ekonomi gig, yakni peran facilitating collectivity dalam bentuk komunitas praktisi (community of practice) pekerja gig. Penelitian ini bertujuan untuk menguji peran moderasi komunitas praktisi pekerja gig dalam memperkuat pengaruh keterikatan kerja terhadap resiliensi pekerja gig. Hubungan ini dijelaskan oleh peran mediasi kepuasan kerja. Selain itu, penelitian ini memberikan bukti bahwa hubungan tidak langsung melemah ketika pekerja gig tersebut teridentifikasi bukan anggota komunitas praktisi. Temuan penelitian ini memperkuat kontribusi teori dukungan social bagi pekerja gig dan implikasi praktis bagi pekerja gig untuk meningkatkan resiliensi melalui keanggotaan komunitas praktisi.
The Existence of Women's Entrepreneurship in the VUCA Era: Analyzing The Role of Socio-Cultural Support System and Financing on MSMEs Welly, Yerisma; Silaen, Musa Fernando; Putri, Debi Eka; Sianipar, Martin Yehezkiel
Ilomata International Journal of Management Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.893

Abstract

The challenge for MSMEs in the digital era is the emergence of Volatility, Uncertainty, Complexity, and Ambiguity or VUCA, so that the role of socio-cultural support systems and relevant financing is needed for MSMEs, especially those based on women's entrepreneurship. This study aims to analyze how the role of the socio-cultural support system and financing in the development of women entrepreneurship-based MSMEs. This research is quantitative with survey method. Research data were collected through interviews; focus group discussions (FGDs); and surveys of respondents of women entrepreneurship-based MSMEs. Based on the research results, it is known that women entrepreneurship MSMEs can face the VUCA era through the role of the socio-cultural support system, especially dimension_a and dimension_b in developing their business. Then, there is also the role of the financing support system, namely dimension_a and dimension_b. The existence of MSME development supported by the role of the socio-cultural support system and financing will improve the economic conditions of MSME actors in a sustainable manner, even in the VUCA era.
PENGEMBANGAN KARAKTER DAN PENGUATAN PENGELOLAAN KEUANGAN CAPAI MERDEKA FINANSIAL BAGI GENERASI MUDA DALAM ERA DIGITAL DI GEREJA HKBP SIANTAR BARU Silalahi, Marto; Siregar, Liper; Sudirman, Acai; Welly, Yerisma; Sianipar, Martin Yehezkiel; Ambarita, Marthin H.
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.23150

Abstract

Pengembangan karakter di era digital menjadi tantangan penting, terutama pada generasi muda. Pengabdian Masyarakat ini menggarisbawahi perlunya adaptasi karakter terhadap perubahan lingkungan dan teknologi. Merdeka finansial di era digital dijelaskan sebagai kemampuan mengatur keuangan tanpa ketergantungan pada pihak lain. Generasi muda dihadapkan pada berbagai produk keuangan baru, memerlukan literasi keuangan yang kuat agar tidak terjebak dalam hutang. Analisis situasi merdeka finansial di era digital mengidentifikasi tantangan dan peluang, termasuk literasi keuangan yang rendah dan potensi penggantian pekerjaan tradisional oleh teknologi. Meskipun teknologi menyediakan alat perangkat lunak dan aplikasi untuk memudahkan pengelolaan keuangan, mencapai merdeka finansial tetap memerlukan komitmen dan disiplin. Kedua aspek penting, yakni pengembangan karakter dan penguatan pengelolaan keuangan, saling terkait dan diperlukan untuk mencapai merdeka finansial, terutama bagi generasi muda. Oleh karena itu, pengembangan karakter dan penguatan pengelolaan keuangan menjadi urgensi untuk memacu generasi muda mengelola karakter dan keuangan mereka secara optimal dalam era digital yang terus berkembang.
Government Governance, Government Quality, Transportation Infrastructure, and the Economic Growth: Evidence from Indonesia Zainal, Andri; Farza, Tengku Citra Nisa; Putra, Pasca Dwi; Harahap, Khairunnisa; Welly, Yerisma
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 1 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i1.5701

Abstract

This study aims to provide a descriptive analysis of the relationship between government administration, quality of government, transportation infrastructure, and economic growth in Indonesia during the period 2001 to 2018. The results of the analysis show that road length has a positive relationship with economic growth, while the amount of loading and unloading of goods domestic and foreign shipping has a negative relationship with economic growth. Government quality (as stated by Unqualified Opinion on the financial reports of the Ministry of Communications and the Ministry of Public Works and Public Housing provided by the Supervisory Board of the Republic of Indonesia) shows good quality results over the last three years.
ANALYSIS OF STRENGTHENING TAXPAYER COMPLIANCE THROUGH THE E-SAMSAT SYSTEM, QUALITY OF SERVICES AND TAX SANCTIONS Putra, Loist Abdi; Loist, Christine; Efendi, Efendi; Welly, Yerisma; Sudirman, Acai
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.4860

Abstract

Purpose: This study aims to analyze the model of strengthening taxpayer compliance through the e-sam sat system, service quality, and tax sanctions at the tax office at the Pematang Siantar Samsat office. Methods: This study used a library and field research design with a quantitative causality approach. Data analysis: Data analysis techniques using the SEM method with Partial Least Squares Modeling (PLS-SEM). Each hypothesis proposed in this study will be tested using SmartPLS Version 3.0 software. The structural Equation Model (SEM) approach based on Partial Least Square is used for hypothesis testing. Results and discussion: The results of the data analysis confirm that the e-samsat system, service quality, and tax sanctions significantly affect taxpayer compliance. Conclusion: With the e-Samsat system, service quality, and appropriate tax sanctions, taxpayers can pay vehicle tax online or through a mobile application. This provides convenience and comfort for taxpayers because they do not need to visit the Samsat office in person. Although the e-Samsat system, service quality, and tax sanctions can play an important role in increasing taxpayer compliance, it is important to remember that an approach focusing solely on these three variables is only partially practical. Education, awareness, and a persuasive approach are also needed to create an environment that supports voluntary compliance by taxpayers. Tujuan: Penelitian ini bertujuan untuk menganalisis model penguatan kepatuhan wajib pajak melalui sistem e-samsat, kualitas pelayanan dan sanksi perpajakan di kantor pajak di kantor Samsat Pematang Siantar. Metode: Penelitian ini menggunakan desain penelitian kepustakaan dan lapangan dengan pendekatan kuantitatif kausalitas. Analisis data: Teknik analisis data dengan menggunakan metode SEM dengan Partial Least Squares Modelling (PLS-SEM). Setiap hipotesis yang diajukan dalam penelitian ini akan diuji menggunakan software SmartPLS Versi 3.0. Pendekatan Structural Equation Model (SEM) berdasarkan Partial Least Square dilakukan untuk pengujian hipotesis. Hasil dan diskusi: Hasil analisis data mengkonfirmasi sistem e-samsat, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Kesimpulan: Dengan adanya sistem e-Samsat, kualitas pelayanan, sanksi perpajakan yang baik, maka wajib pajak dapat membayar pajak kendaraan secara online atau melalui aplikasi seluler. Hal ini memberikan kemudahan dan kenyamanan bagi wajib pajak karena mereka tidak perlu mengunjungi kantor Samsat secara langsung. Meskipun sistem e-Samsat, kualitas pelayanan, dan sanksi perpajakan dapat berperan penting dalam meningkatkan kepatuhan wajib pajak, penting untuk diingat bahwa pendekatan yang berfokus hanya pada ketiga variabel tersebut tidak sepenuhnya efektif. Pendidikan, kesadaran, dan pendekatan persuasif juga diperlukan untuk menciptakan lingkungan yang mendukung kepatuhan sukarela dari wajib pajak.
DETERMINANT OF THE AUDITOR SWITCHING ON MANUFACTURING COMPANY IN INDONESIA STOCK EXCHANGE Ikhsan, Arfan; Setiana, Esa; Hidayat, Syahrijal; Welly, Yerisma
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.431

Abstract

Research aims to test the effet of Audit Opinion (AO), Financial Distress (FD), and Corporate Growth (CG) on Auditors Switching (AS) at Manufacturing Companies. Research population is manufacturing company registered on the BEI in 2016-2020. From 192 listed companies, 43 companies were chosen as samples based on established criteria by using purposive sampling method. The data used in this research is secondary data get from the company in annual report. Method of data analysis used is logistic regression. The results showed that: 1) audit opinion variables affect the AS. 2) FD has no effect on the auditor switching. 3). GC has no effect on the AS. The conclusion research is AO able to determine company to do AS. While FD and CG have no influence to the company to do auditor switching. Keywords: Auditor Switching, Audit Opinion, Financial Distress, Corporate Growth.
Analysis of Corruption Behavior and Good Government Governance Nasution, Dito Aditia Darma; Sianipar, Martin Yehezkiel; Welly, Yerisma
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6722

Abstract

The regional government system is always improving from time to time in order to realize good regional government for all people in the region. Regional governments have made efforts to realize good government governance through policy making. For various reasons, good government governance is considered an ideal concept to be implemented in local government. This research aims to analyze corrupt behavior in local government, especially in Aceh, and analyze good government governance in Aceh. This research method uses qualitative descriptive analysis with a literature review approach. We analyze the phenomenon of corruption conditions in Aceh based on document data combined with concepts and expert studies. The research results show that corruption in Aceh involves office holders at the regional level. Apart from that, what is more worrying is that corruption can even penetrate law enforcement, which is supposed to be the enforcer of justice. The emphasis on community participation in regional government is in line with the democratic system implemented in Indonesia. The community's contribution to regional government will certainly have a good impact on regional government itself. Regional government efforts to realize good government governance are carried out by implementing bureaucratic reform, implementing bureaucratic reform both in terms of institutions, procedures and human resources. Apart from that, another regional government effort in implementing good government governance is information disclosure.
Young Talent Ecopreneurship Awareness Model: Personal Character, Digital Skills, and Universities Shaping Ecopreneurial Intention Sianipar, Martin Yehezkiel; Welly, Yerisma; Ferary, Dorothy
Ilomata International Journal of Management Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i3.1709

Abstract

The urgency of this research lies in the importance of preparing young talents to become agents of change in supporting sustainable development. In the future demographic bonus period, the involvement of students as young talents in a sustainable economy and environmentally based innovation is the key to a sustainable future. The aim of this research is to identify the factors that shape students' intentions to become ecopreneurs, as well as to evaluate the role of personal character, digital skills, and higher education institutions in shaping these intentions. This research uses mixed-methods approach, the research stages include: literature study, qualitative data collection, quantitative data collection, data analysis, data integration and interpretation, data presentation, and drawing conclusions. The research results show that the role of personal character and digital skills have a positive and significant influence, but higher education institutions have a positive and insignificant influence in shaping students' ecopreneurship intentions. The research implications provide guidance for stakeholders to develop a green entrepreneurial ecosystem to support the regeneration of young entrepreneurial talents and the development of green talents. In addition, this research provides a theoretical contribution with a better understanding of the factors that shape students' awareness of their intention to become ecopreneurs through the role of personal character, digital skills, and higher education institutions.
Co-Authors Acai Sudirman Ambarita, Marthin H. Ana Fitriyatul Bilgies Andri Zainal Andy Wijaya Arfan Ikhsan, Arfan Armansyah Armansyah Arthur Simanjuntak Chartady, Rachmad Christine Loist Debi Eka Putri Dewi Delima Hutagalung Dian Indriana Hapsari Dito Aditia Darma Nasution Duma Megaria Elisabeth Efendi Efendi Elly Susanti Erbin Chandra Ernest Grace Esa Setiana Farah Soufika Thahirah Farza, Tengku Citra Nisa Ferary, Dorothy Fry Melda Saragih Galih Supraja Harahap, Khairunnisa Hidayat, Syahrijal Ikhsan, Arfan Khairul Azwar Martin Yehezkiel Sianipar Marto Silalahi Muhammad Isa Alamsyahbana Musa Fernando Silaen Nelly Ervina Novi Darmayanti Novi Darmayanti Noviani Noviani Putra, Hendris Syah Putra, Loist Abdi Putra, Pasca Dwi Qurrotal Qolbiyah Septony B. Siahaan Sevira Lupita Anjani Siregar, Liper Sisca Sisca Situmeang, Chandra Supitriyani, Supitriyani Syahrijal Hidayat Vivi Candra Yenny Wati Yusnaini Yusnaini Yusrizal