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All Journal Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Susan Grace V. Nainggolan
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Economics, Econometrics & Finance Education Engineering Health Professions Nursing Other

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PEMBUATAN LAPORAN KEUANGAN SEDERHANA UNTUK UMKM Susan Grace V. Nainggolan; Asianna Martini Simarmata
Multidisiplin Pengabdian Kepada Masyarakat Vol. 2 No. 01 (2023): Multidisiplin Pengabdian Kepada Masyarakat, Maret 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/pkm.v2i01.1556

Abstract

UMKM merupakan sektor yang mudah dikelola oleh para pengusaha dan tidak membutuhkan biaya yang terlalu besar untuk mendirikannya. Desa Pematang Johor sangat mendukung perkembangan ekonomi masyarakat khususnya pengusaha UMKM dalam menjalankan kegiatan operasionalnya, namun memiliki keterbatasan pengetahuan dalam hal penyusunan Laporan Keuangan sehingga para pemilik UMKM belum mengelola usahanya dengan baik. Laporan keuangan berguna untuk mengambil keputusan ekonomi dan menentukan investasi yang akan dilakukan. Pembuatan laporan keuangan yang tidak tepat akan mengakibatkan penentuan harga pokok penjualan menjadi tidak tepat. Akibatnya, usaha dapat mengalami kerugian dan kebangkrutan. Oleh karena itu, perlu adanya pelatihan pembuatan laporan keuangan dengan menggunakan akuntansi yang benar sebagai solusi permasalahan keuangan usaha. Mitra kegiatan Pengabdian Kepada Masyarakat adalah UMKM di Desa Pematang Johor, Kecamatan Labuhan Deli, Kabupaten Deli Serdang
The Influence of Green Accounting and Sustainability Reporting Implementation on Company Value in Manufacturing Companies in the Consumer Goods Industry Sub-Sector (Listed on the IDX) Markwok, Angeline; Susan Grace V. Nainggolan
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.247

Abstract

This study aims to determine the Influence of Green Accounting and Sustainability Reporting on Company Value. This study was conducted to show that companies that implement good Green Accounting and Sustainability Reporting reflect the Company's responsibility towards environmental and community welfare so that the Company will have the potential to increase its Company value. The method used is a quantitative approach and secondary data. A population of 54 in the Manufacturing Company in the Consumer Goods Industry Sub-Sector was taken from the Indonesia Stock Exchange website for the period 2019-2023 as many as 40 samples using the Purposive Sampling method. Data analysis and testing consist of descriptive statistics, classical assumption tests, multiple regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and determination coefficient testing. The results of this study indicate that Green Accounting have a partially significant effect on Company Value in the Manufacturing Company in the Consumer Goods Industry Sub-Sector (Listed on the IDX) with a calculated T-count value of -3.607 < T-table of 1.68595. Sustainability Reporting have not a partially significant effect on Company Value in Manufacturing Company in the Consumer Goods Industry Sub-Sector (Listed on the IDX) with a calculated T-count value of 1.544 < T-table of 1.68595. Green Accounting and Sustainability Reporting have a simultaneously significant effect on Company Value in the Manufacturing Company in the Consumer Goods Industry Sub-Sector (Listed on the IDX) with a calculated F value of 7.720 > F table 3.25 and a regression coefficient value of 29.4%.
The Effect of Taxation Socialization and e-Billing on Land and Building Taxpayer Compliance (Case Study in Pematang Johar Village, Medan) Sanjaya, Vamelia; Susan Grace V. Nainggolan; Dr. Thuy Ha Thi
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.259

Abstract

This study aims to determine whether Taxation Socialisation and E-Billing significantly affect Land and Building Taxpayer Compliance. This study uses quantitative data methods, and the primary data source is primary data. The population in this study was people from Pematang Johar Village. The sample of this study consisted of 130 respondents who used accidental sampling data collection techniques. Data analysis and testing consist of a validity test, reliability test, descriptive statistical test, classical assumption test, multiple regression analysis, partial hypothesis testing (T-test) and simultaneously (F test), and determination coefficient test. The results showed that Taxation Socialisation has a partially significant effect on Land and Building Taxpayer Compliance with a T value of 3.631> T table 1.98447. E-billing significantly affects land and building taxpayer compliance with a T count of 9.694> T table 1.98447. Taxation Socialisation and E-Billing simultaneously significantly affect Land and Building Taxpayer Compliance with an F value of 48,498> F table value of 3.09 and a regression coefficient value of 50.5%.
The ESG Dilemma in Indonesia’s Metal & Others Mineral Firms: Evaluating Corporate Social Responsibility and Good Corporate Governance Effects the Financial Performance: Dilema ESG pada Perusahaan Logam & Mineral Lainnya di Indonesia: Evaluasi Dampak Corporate Social Responsibility dan Good Corporate Governance terhadap Kinerja Keuangan. Thierry Charlson Lohart; Susan Grace V. Nainggolan
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.328

Abstract

This study examines the impact of Corporate Social Responsibility and Good Corporate Governance on Financial Performance in Indonesia's metal and mineral mining sector from 2021 to 2024. Through quantitative analysis of secondary data from eight companies' financial, sustainability, and annual reports, multiple linear regression was employed alongside classical assumption tests and hypothesis testing. Results demonstrate that both variables significantly enhance Financial Performance individually and collectively. The t-test value for Corporate Social Responsibility was 2.258 and Good Corporate Governance was 3.353 surpassed the critical value of 2.0423 at significance levels below 0.05, while the F-test result of 18.450 (p < 0.001) confirmed their combined effect. With an R² of 0.560, these factors explain 56% of performance variance, indicating their substantial influence. The findings highlight how integrating these practices into corporate strategy can improve financial sustainability and risk management, offering valuable insights for corporate leaders and policymakers in promoting sustainable mining operations, while establishing a basis for further research on additional performance determinants.
Co-Authors Asianna Martini Simarmata Dr. Thuy Ha Thi Markwok, Angeline Sanjaya, Vamelia Thierry Charlson Lohart