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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 The Influence of Business Capital and Financial Management on the Financial Performance of MSMEs (Case Study of Culinary MSMEs in Asia Mega Mas Medan): Pengaruh Modal Usaha dan Pengelolaan Keuangan Terhadap Kinerja Keuangan UMKM (Studi Kasus Pada UMKM Kuliner di Asia Mega Mas Medan) Sony; 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.v4i1.366

Abstract

This study aims to determine whether Business Capital and Financial Management have a significant effect on the Financial Performance of Culinary MSMEs in Asia Mega Mas Medan. This study uses quantitative data methods and the data source is primary data. The population in this study is all Culinary MSMEs. The sample of this study was 66 Culinary MSMEs obtained by purposive sampling technique. Data analysis and testing include validity test, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneous hypothesis testing (F test), and determination coefficient tests. The results of this study indicate that Business Capital has a partially significant effect on the Financial Performance of Culinary MSMEs in Asia Mega Mas Medan with a calculated T-value of 5.221 > T-table of 1.99773. Financial Management has a partially significant effect on the Financial Performance of Culinary MSMEs in Asia Mega Mas Medan with a calculated T-value of 5.730 > T-table of 1.99773. Business Capital and Financial Management have a simultaneously significant effect on the Financial Performance of Culinary MSMEs in Asia Mega Mas Medan with a calculated F-value of 106.449 > F-table of 3.14 and a regression coefficient value of 77.2%.
Co-Authors Asianna Martini Simarmata Dr. Thuy Ha Thi Markwok, Angeline Sanjaya, Vamelia Sony Thierry Charlson Lohart