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All Journal Jurnal Akuntansi Kompetif Jurnal Minfo Polgan (JMP)
Simanjuntak, Sri Damai
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Computer Science & IT Economics, Econometrics & Finance Library & Information Science Mathematics Social Sciences

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PERAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI PENGELOLAAN LINGKUNGAN TERHADAP KINERJA ORGANISASI Sari Nainggolan , Erni Yuli; Simanjuntak, Sri Damai; Saribu, Ardin Dolok; Sormin, Ropinna Nadia; Simbolon, Meyken; Silitonga, Pirhot Christopher; Ibrani, Ibrani; Nainggolan, Yuni; Nainggolan, Ricco
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1742

Abstract

Pentingnya strategi pengelolaan lingkungan dalam produksi, konservasi sumber daya alam, dan pengembangan energi terbarukan. Kurangnya penjelasan tentang sistem akuntansi manajemen lingkungan (EMA) dan manfaatnya dalam jurnal utama. Jurnal pembanding menunjukkan manfaat signifikan penerapan EMA: penghematan biaya, pematuhan peraturan lingkungan, dan peningkatan kinerja ekonomi dan lingkungan perusahaan. Pentingnya kinerja keuangan untuk menarik investor dan kinerja lingkungan sebagai tanggung jawab perusahaan terhadap lingkungan. Strategi pengelolaan lingkungan yang efektif: pencegahan polusi, penataan layanan produk, dan pembangunan berkelanjutan. EMA digunakan untuk meningkatkan profitabilitas dengan mengidentifikasi, menghitung, dan mengalokasikan biaya secara efisien.
PENGARUH KUALITAS LAYANAN M-BANKING TERHADAP KEPUASAN NASABAH (STUDI KASUS: MAHASISWA FAKULTAS EKONOMI & BISNIS UNIVERSITAS HKBP NOMMENSEN MEDAN) Simanjuntak, Sri Damai; Nainggolan, Erni Yuli Sari; Silalahi, Elly Dayanti; Panjaitan, Rizky Alexander; Pardosi, Ririn Wantika; Hasugian, Christnova; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2028

Abstract

This research aims to examine the influence of mobile banking service quality on customer satisfaction. The population of this study consists of 1.778 students from the Faculty of Economics and Business, HKBP Nommensen University. The sampling technique used is Non-Probability Sampling employing simple random sampling, resulting in a sample of 95 students. Primary data was collected through a questionnaire. A quantitative method using simple linear regression analysis was employed in this research. The research findings indicate that service quality has a positive and significant effect on customer satisfaction, as evidenced by the t-value > t-table (15.190 > 1.66140) and a significance value of 0.000 < 0.10. The Coefficient of Determination (R2) is 0.683, signifying that 68.3% of Customer Satisfaction as the dependent variable (Y) is determined by Service Quality (X), while the remaining 31.7% is determined by other variables beyond those studied. Keywords: Service quality, Customer Satisfaction, Mobile banking
Pengaruh Pengetahuan dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak UMKM dengan Kesadaran sebagai Variabel Intervening Simanjuntak, Sri Damai; Lumbangaol, Vebry M; Hutapea, Herti Diana
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14657

Abstract

Low taxpayer compliance in Indonesia, despite the increasing number of Micro, Small, and Medium Enterprises (UMKM), is still a problem, especially in remote areas such as North Tapanuli. Many UMKM do not understand their tax obligations, which results in low levels of compliance. Knowledge of tax rules and procedures among them is also very minimal. In addition, the socialization carried out by the government has not reached all taxpayers, so that understanding of the importance of taxes and their impact on development is still low. This study aims to determine the effect of tax knowledge and socialization on compliance, with taxpayer awareness as an intervening variable, especially among UMKM in Tapanuli Utara. The quantitative method with Partial Least Square (PLS) analysis was used in this study. The results show that taxpayer knowledge has a positive effect on compliance, as does tax socialization. However, knowledge does not affect taxpayer awareness, while socialization has a positive effect. Taxpayer awareness affects compliance and acts as a mediator between socialization and compliance, but not between knowledge and compliance. This study emphasizes the importance of increasing tax knowledge and socialization to encourage taxpayer awareness and compliance among UMKM, with recommendations for the Regional Revenue Agency to expand more accessible tax education programs.
Co-Authors Hamonangan Siallagan Hasugian, Christnova Hutapea, Herti Diana Ibrani, Ibrani Lumban Gaol, Vebry Nainggolan, Erni Yuli Sari Nainggolan, Ricco Nainggolan, Yuni Panjaitan, Rizky Alexander Pardosi, Ririn Wantika Sari Nainggolan , Erni Yuli Saribu, Ardin Dolok Silalahi, Elly Dayanti Silitonga, Pirhot Christopher Simbolon, Meyken Sormin, Ropinna Nadia