Article Per Year (5 Year)
p-Index From 2020 - 2025
1.066
P-Index
This Author published in this journals
All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Penelitian Inovatif Eastasouth Journal of Positive Community Services Jurnal Pengabdian Bukit Pengharapan PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Journal of Management and Economics Research
Simbolon, Deliyanti
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
PERAN KARANG TARUNA DALAM PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DI DESA LAU LEBAH KECAMATAN GUNUNG STEMBER KABUPATEN DAIRI Simbolon, Deliyanti; Afrida, Fenny; Nasution, Lisa Elianti; Setyorini, Dian
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.421

Abstract

This community service is focused on a workshop on the role of youth organizations in community development and empowerment in Lau Lebah Village, Gunung Sitember District, Dairi Regency. The determination of this workshop was motivated by the lack of involvement and participation of youth organizations in village progress. In an effort to increase village progress through the role of youth organizations, activities are needed that encourage increased involvement of youth organizations to create something new, whether in the form of ideas or real work. One of the activities held in Lau Lebah Village, Gunung Sitember District, Dairi Regency was holding a workshop on the role of youth organizations. Procurement of this workshop activity also shows that the Village aims to create youth youth activities in Village development with ADD provided by the village. The output target that will be produced from this PKM is in the form of knowledge transfer regarding the role of youth organizations in village development which is implemented in Lau Bee village. Apart from that, it is also hoped that this PKM activity will be able to develop the development of Lau Lebah Village towards future progress. The method of implementing the activity is pre-implementation, observation and interviews by the team, implementation of the activity, post-implementation after the socialization event is carried out. The result of this activity is an increase in the role of youth organizations in development and empowerment. From the workshop activities, youth organizations and village officials realized the important role of youth organizations in improving organizational management to increase village progress
Accounting Software Application Education for Dayah Darul Hikmah Management Simbolon, Deliyanti; Wahyuni, Putri; Pane, Yonson; Syahrizal, Teuku Muhammad; Amri, Khoirul
Eastasouth Journal of Positive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i03.340

Abstract

This community service activity aims to improve the understanding and management skills of Dayah Darul Hikmah in preparing financial reports using accounting software applications to minimize the occurrence of errors and more effective and transparent financial management. So far, the financial recording process at Dayah Darul Hikmah is still done manually, which is prone to errors and less efficient. Through intensive training and mentoring provided, the implementation team introduces and trains the use of computer-based accounting software that is in accordance with the needs of the institution. The method of implementing activities includes initial preparation and surveys, Implementation Program Education and Training, Mentoring and Evaluation of participants' understanding results. The results of the activity showed a significant increase in participants' understanding of the use of accounting software in preparing financial reports. This activity is expected to increase accountability and transparency with the use of accounting software for the management of the Darul Hikmah Islamic Boarding School towards better and more professional Islamic boarding school financial governance.
Analisis Efektivitas Penggunaan E-Filing dalam Penerimaan Pajak pada KPP Pratama Medan Barat Simbolon, Deliyanti; Afrida, Fenny; Wahyuni, Putri
Journal of Management and Economics Research Vol 3 No 1 (2024): December 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i1.186

Abstract

The purpose of knowing the use of E-filling at KPP Pratama Medan Barat and to determine the effectiveness of the use of E-filling in tax revenue at KPP Pratama Medan Barat. This research uses qualitative data from primary data sources and secondary data sources. This research used data collection techniques, namely interviews and documentation studies Location This research was conducted at the West Medan Pratama Tax Service Office located at Jl. Dormitory No. 7-A, Sei Sikambing C ll, Medan Helvetia, Medan City, North Sumatra 20123. Findings Based on the results of the study, it is known that the number of WPOPs who submit tax returns from the West Medan Sub-district using E-filling is already large and increases every year, thus showing the effectiveness of the use of E-filling in tax revenue at the KPP Pratama Medan Barat has reached the expected amount with an average percentage - 100% in the last 5 years. Implications In addition, every process of E-filling still has weaknesses, but with the socialisation that is often carried out by the West Medan KPP to individual taxpayers related to the use of e-filling, it increases the knowledge of individual taxpayers in its use so that it increases confidence in the use of e-filling and with this convenience it affects tax revenue at the West Medan KPP. And the hope is that the fiscus is always responsive to the difficulties experienced by taxpayers in using e-filling. This research approach is descriptive research that refers to inductive data analysis Research Type - Empirical Study / Field Study.
Pengaruh Pajak Penghasilan Tunneling Incentive Terhadap Keputusan Transfer Pricing pada Perusahaan Subsektor Industri Dasar dan Kimia Bursa Efek Indonesia Simbolon, Deliyanti; Simarmata, Asianna Martini
Jurnal Penelitian Inovatif Vol 4 No 1 (2024): JUPIN Februari 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.268

Abstract

Penelitian bertujuan untuk mengetahui apakah Pajak Penghasilan, Tunneling Incentive berpengaruh terhadap Keputusan Transfer Pricing pada subsektor industri dasar dan kimia di Bursa Efek Indonesia. Jenis data yang digunakan penelitian ini data kuantitatif dan sumber data berupa data sekunder. Data sekunder penelitian ini berupa laporan keuangan keuangan tahunan selama periode 2018-2022. Populasi penelitian ini perusahaan  sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia selama periode penelitian sebanyak 71 perusahaan. Sampel penelitian 9 perusahaan dengan teknik purposive sampling. Teknik analisis data menggunaka metode analisis regresi linear berganda mencakup statistik deskriptif, analisis regresi logistik, pengujian hipotesis melalui uji parsial, simultan dan Uji Koefisien Determinasi (Nagelkerke’s R Square)). Diperoleh analisis regresi Ln (TP/1-TP= 5,154 + 0,018 Pajak Penghasilan – 6,288 Tunneling Incentive + e. Hasil ujiparsial menunjukkan bahwa Pajak Penghasilan tidak berpengaruh dan tidak signifikan terhadap keputusan Transfer Pricing pada perusahaan subsektor industri dasar dan kimia di Bursa Efek Indonesia dimana nilai signifikan 0,735 > 0,05, dan Tunneling Incentive berpengaruh signifikan terhadap keputusan Transfer Pricing pada perusahaan subsektor industri dasar dan kimia di Bursa Efek Indonesia dimana nilai signifikan 0,020 < 0,05. Hasil uji simultan menunjukkan bahwa variabel Pajak Penghasilan, Tunneling Incentive berpengaruh signifikan terhadap keputusan Transfer Pricing pada perusahaan subsektor industri dasar dan kimia di Bursa Efek Indonesia dimana nilai Signifikan 0,044 < 0,05. Hasil uji koefisien determinasi menunjukkan bahwa 25,2% variabel Transfer Pricing dapat dijelaskan oleh variabel Pajak Penghasilan, Tunneling Incentive, sedangkan sisanya sebesar 74,8% variabel Transfer Pricing dapat dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.
PEMAHAMAN, KEPEDULIAN DAN AUDIT LINGKUNGAN TERHADAP GREEN ECONOMY DENGAN GREEN ACCOUNTING SEBAGAI VARIABEL INTERVENING DI UMKM KAB. DAIRI. Simbolon, Deliyanti; Setyorini, Dian
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4861

Abstract

Abstract: Green economy is a concept of economic behavior that considers economic growth along with the concept of preventing damage to the natural environment and the decline in the quality of the communal environment. To protect the environment, it is necessary to implement green accounting so that poor environmental conditions can be prevented and its sustainability maintained. Researchers see that MSMEs still do not preserve the environment in their business practices. This is due to public ignorance in managing food waste. The more MSMEs there are, the more waste that pollutes the environment, this is due to a lack of understanding, concern, and the absence of environmental audits. This study aims to examine the influence of understanding, concern, and environmental audits on MSMEs in Dairi Regency in implementing a green economy through green accounting. The method is descriptive quantitative. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or figures. Data sources are primary and secondary data. Primary data was obtained from the results of distributing questionnaires to MSMEs in Dairi Regency, and secondary data was obtained from data and literature related to the problems discussed. This study concludes that understanding, concern, and environmental audits influence the green economy and green accounting, and green accounting mediates understanding, concern, and environmental audits towards the green economy. Keyword: Understanding, Concern, Environmental Audit, Green Economy, Green Accounting Abstrak: Green economy sebuah konsep perilaku ekonomi yang memperhatikan pertumbuhan ekonomi bersamaan dengan konsep pencegahan kerusakan lingkungan alam dan menurunnya kualitas lingkungan komunal. Untuk menjaga lingkungan maka perlu diterapkan green accounting agar kondisi lingkungan yang buruk dapat dicegah dan tetap terjaga kelestariannya. Peneliti melihat bahwa pelaku UMKM masih kurang melestarikan lingkungan dalam praktik usahanya hal itu karena ketidaktahuan masyarakat dalam pengelolaan limbah sisa makanan tersebut. semakin banyak UMKM maka diikuti limbah yang mencemari lingkungan semakin banyak, hal ini karena ketidakpahaman, kepedulian dan tidak adanya audit lingkungan. penelitian untuk melihat pengaruh pemahaman, kepedulian dan audit lingkungan pada UMKM Kab Dairi dalam penerapan green economy melalui green accounting. Metode deskriptif kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, yaitu data yang diperoleh dalam bentuk angka atau bilangan. Sumber data berupa data primer dan sekunder. Data primer diperoleh dari hasil penyebaran kuesioner ke UMKM Kab Dairi. dan data sekunder diperoleh dari data-data dan literatur yang berkenaan dengan permasalahan yang dibahas. Penelitian ini menyimpulkan bahwa pemahaman, kepedulian dan audit lingkungan berpengaruh terhadap green economy dan green accounting dan green accounting memediasi pemahaman, kepedelian dan audit lingkungan terhadap green economy Kata kunci: Pemahaman, Kepedulian, Audit Lingkungan, Green Economy, Green Accounting 
Analysis Analysis of the Influence of Corporate Governance and Digital Financial Innovation on Increasing MSME Income in Cemara Asri, Medan. : Analisis Pengaruh Tata Kelola Perusahaan dan Inovasi Keuangan Digital terhadap Peningkatan Pendapatan UMKM di Cemara Asri, Medan. Carren; Simbolon, Deliyanti
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.v4i1.370

Abstract

This study aims to find out whether Corporate Governance and Digital Financial Innovation have a significant effect on increasing MSME Income in Cemara Asri, Medan. This study uses quantitative data methods and the data source is primary data. The population in this study is MSMEs that are polluted by Asri, which totals 52 MSMEs. Data analysis and testing consisted of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (t-test) and simultaneous tests (F tests), as well as determination coefficient tests. The results of the study show that Corporate Governance has a significant partial effect on the increase in MSME Income in Cemara Asri Medan with a calculated t value of 2,254 > ttable 2,009. Digital Financial Innovation has a significant partial effect on the Increase in MSME Income in Cemara Asri Medan with a calculated t value of 8,704 > ttable 2,009. Corporate Governance and Digital Financial Innovation have a simultaneous significant effect on the Increase in MSME Income in Cemara Asri Medan with an F value of 247,628 > Ftable 3.18 with a regression coefficient value of 91%.
Co-Authors Afrida, Fenny Amri, Khoirul Carren Nasution, Lisa Elianti Pane, Yonson PUTRI WAHYUNI Setyorini, Dian Simarmata, Asianna Martini Syahrizal, Teuku Muhammad