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All Journal Sebatik JURNAL EDUCATION AND DEVELOPMENT Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Journal Of Human And Education (JAHE) Jurnal Ekonomika Dan Bisnis Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat dan Riset Pendidikan PESHUM
Siahaan, Audrey M.
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Literasi Keuangan terhadap Kinerja Usaha Mikro Kecil (UMK) di Kecamatan Berastagi Barus, Epi Pransiska Br; Siahaan, Audrey M.; Sihombing, Halomoan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.708

Abstract

This research aims to find out what influence Financial Literacy has on the Performance of Micro and Small Enterprises in Kabanjahe District. The independent variable is Financial Literacy and the dependent variable is Micro and Small Business Performance. The research method used is primary data collection techniques in the form of questionnaires. The sampling method used in this research is Conveience Sampling. With a total sample of 35 respondents. Data processing uses SPSS version 26 tools. Tests used in this research include descriptive statistical analysis, validity and reliability tests, normality tests, simple linear regression, and partial significance tests (t tests). The results of this research show that Financial Literacy (X) has a positive, significant effect on the Performance of Micro and Small Enterprises (Y) in Berastagi District. Based on the results of the t test, the Financial Literacy variable has an effect on the performance of Micro and Small Enterprises in Berastagi District by 0.040 (0.040<0.05).
Pengaruh Sistem Informasi Akuntansi terhadap Kinerja Usaha Mikro Kecil (UMK) di Kecamatan Kabanjahe Sinulingga, Yosi Delmy Ocha Br; Siahaan, Audrey M.; Siboro, Danri Toni
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.709

Abstract

This research aims to find out what influence accounting information systems have on the performance of Micro and Small Enterprises in Kabanjahe District. The independent variable is the accounting information system, and the dependent variable is performance. The research method used is primary data collection techniques in the form of questionnaires. The sampling method used in this research was Conveience Sampling, with a total sample of 40 respondents. Data processing uses SPSS version 26 tools. Tests used in this research include descriptive statistical analysis, validity and reliability tests, normality tests, simple linear regression, and partial significance tests (t tests). The results of this research show that the Accounting Information System (X) has a positive, significant effect on the performance (Y) of Micro and Small Businesses in Kabanjahe sub-district. Based on the results of the t test, the accounting information system variable has an effect on the performance of micro and small businesses in Kabanjahe sub-district by 0.001 (0.001<0.05).
Persepsi Mahasiswa Akuntansi terhadap Pengetahuan Teknologi Informasi Akuntansi (Studi Kasus pada Mahasiswa Program Studi Akuntansi Universitas HKBP Nommensen) Bawamenewi, Mei Masrohani; Siahaan, Audrey M.; Saribu, Ardin Dolok
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.725

Abstract

This research aims to find out how different the perceptions of HKBP Nommensen University Accounting Students are regarding Knowledge of Accounting Information Technology based on their cumulative Achievement Index. The independent variable is the perception of accounting students, and the dependent variable is knowledge of information technology. The research method used is primary data collection techniques in the form of questionnaires.The sampling method used in this research was convenience sampling, with a sample size of 90 respondents. Data management uses SPSS version 25 tools. Tests used in this research include descriptive statistical analysis, validation and reliability tests, normality tests, and one way anova tests.Based on the research results, it shows that based on the one-way ANOVA test with a p-value of 0.040 with an alpha of 0.05, meaning that the probability value is greater than alpha, so Ho is accepted, it can be concluded that there is no difference in students' perceptions of accounting information technology knowledge based on grade-point average.
Prosedur Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Melalui DJP Online E-Filing Pada KPP Pratama Medan Barat: Pengabdian Lumban Gaol, Vebry M; Siahaan, Audrey M.; Sihombing, Halomoan; Silaban, Frederick S.; Verry
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.v4i3.5509

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pendampingan kepada Wajib Pajak Orang Pribadi dalam melaporkan SPT Tahunan melalui sistem DJP Online e-Filing di KPP Pratama Medan Barat serta meningkatkan literasi perpajakan dan literasi digital masyarakat. Metode pelaksanaan dilakukan melalui observasi lapangan, asistensi langsung, serta edukasi prosedur pelaporan yang berlangsung selama Februari–April 2025. Tim pelaksana yang terdiri dari dosen dan mahasiswa berperan sebagai relawan pajak yang membantu proses pengecekan dokumen, pengisian formulir 1770S dan 1770SS, verifikasi data, hingga memastikan wajib pajak menerima Bukti Penerimaan Elektronik. Hasil kegiatan menunjukkan bahwa pendampingan secara langsung efektif membantu wajib pajak memahami prosedur pelaporan, mengurangi kesalahan pengisian, serta meningkatkan kesadaran pelaporan tepat waktu. Kendala yang ditemui meliputi aspek teknis seperti gangguan sistem dan jaringan serta aspek non-teknis berupa rendahnya pemahaman digital dan administrasi perpajakan. Secara keseluruhan, program ini memberikan manfaat nyata bagi masyarakat sekaligus meningkatkan kompetensi praktis mahasiswa dalam bidang perpajakan dan pelayanan publik.
PENGARUH PENGGUNAAN E-COMMERCE DALAM MENINGKATKAN PENJUALAN USAHA MIKRO KECIL DI KOTA KISARAN Br Tambunan, Rut Stefani; Siahaan, Audrey M.; Tambunan, Bonifasius H.
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5020

Abstract

This study examines the effect of e-commerce usage on increasing sales of Micro and Small Enterprises (MSEs) in Kisaran City. The research is motivated by the shift in consumer behavior toward digital platforms, which challenges conventional sales methods and limits market reach. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 40 MSE actors selected through purposive sampling. The data were analyzed using simple linear regression to evaluate the relationship between e-commerce utilization and sales performance.The findings reveal that e-commerce usage has a positive and significant effect on sales improvement. This is supported by statistical results showing a t-value of 4.591 with a significance level of 0.000, indicating strong evidence to accept the hypothesis . The adoption of e-commerce enables businesses to expand market reach, increase transaction efficiency, and improve customer access, leading to higher sales volume and revenue. However, the study also identifies challenges related to limited digital literacy among business actors.In conclusion, e-commerce serves as an effective strategic tool for enhancing MSE sales performance in Kisaran City, although continuous support and digital capability development are required for optimal utilization.
Co-Authors Barus, Epi pransiska br Bawamenewi, Mei Masrohani Bonifasius H. Tambunan, Bonifasius H. Br Tambunan, Rut Stefani Danri Toni Siboro Doloksaribu, Ardin Hutagalung, Daniela Hutapea, Herti Diana Lasma Lenida Rosinta Sianipar Lumban Gaol, Vebry Malango, Sintia Miramis Novita Mala Br Naibaho, John Peter Nainggolan, Melvin Sanro Jacobest Saragi, Dame Ria Rananta Saribu, Ardin Dolok Siboro, Danri T Siboro, Danri T. Sihombing, Halomoan Silaban, Frederick S. Silaban, Rahmat Suryanto Michael Simanjuntak, Hartati Sinulingga, Yosi Delmy Ocha br Sitompul, Andreas Sebastian Situmorang , Mutiara Tobing, Ardi Lumban Verry Verry Verry, Verry