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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Minfo Polgan (JMP) Riset Akuntansi (RISTANSI) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Eastasouth Journal of Effective Community Services Eastasouth Journal of Positive Community Services The Es Accounting and Finance Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Gudang Jurnal Pengabdian Masyarakat PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Menulis: Jurnal Penelitian Nusantara
Herlambang, Albert
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pengaruh E-Commerce dan Sistem Informasi Akuntansi Terhadap Kinerja UMKM Sektor Kuliner di Kota Medan Elva Elva; Linda Wahyu Marpaung; Albert Herlambang
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16100

Abstract

The rapid advancement of information technology has transformed the way businesses interact with markets and consumers, particularly in the culinary sector of micro, small, and medium enterprises (MSMEs) in Medan City. Digitalization through e-commerce provides opportunities for MSMEs to expand market reach, reduce operational costs, and improve transaction efficiency. Meanwhile, the implementation of accounting information systems (AIS) plays a crucial role in enhancing the accuracy of financial records, transparency of reporting, and supporting managerial decision-making. This study aims to analyze the influence of e-commerce and AIS on the performance of culinary MSMEs in Medan. A quantitative approach with causal analysis was employed, involving 223 respondents selected through purposive sampling. Data were collected using Likert-scale questionnaires and analyzed with multiple linear regression using SPSS version 25. The findings reveal that both e-commerce and AIS have a positive and significant effect on MSME performance, both partially and simultaneously. The coefficient of determination (R²) of 49.8% indicates that nearly half of the variation in MSME performance can be explained by these two variables, while the remaining 50.2% is influenced by other factors not examined in this study. The results conclude that the synergy between e-commerce adoption and AIS implementation is a critical strategy for improving competitiveness, operational efficiency, and customer satisfaction in the digital era. Practical implications highlight the need for strengthening digital and accounting literacy among MSME actors, supported by government policies to enhance access to technology. Future research is recommended to include additional variables such as entrepreneurial orientation, product innovation, or the role of social media to provide a more comprehensive understanding of factors affecting MSME performance in the digital economy.
Pengaruh Pajak Daerah, Retribusi Daerah dan PDRB Terhadap PAD Kota Medan Ave Maria Togatorop; Putri Wahyuni; Albert Herlambang
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16115

Abstract

This study is motivated by the importance of Regional Original Revenue (PAD) as an indicator of regional financial independence influenced by local taxes, regional levies, and Gross Regional Domestic Product (GRDP). This study aims to analyze the effect of local taxes, regional levies, and GRDP on PAD in Medan City, both partially and simultaneously. This research uses a quantitative approach with secondary time series data covering 60 months from 2020 to 2024 using a saturated sampling technique. The analytical method employed is multiple linear regression using SPSS at a 5% significance level. The partial results show that local taxes have a t-value of 2.055 > 2.003 (t-table) with a significance of 0.045 < 0.05, regional levies have a t-value of 2.047 > 2.003 (t-table) with a significance of 0.045 < 0.05, and GRDP has a t-value of 2.005 > 2.003 (t-table) with a significance of 0.050 ≤ 0.05 (at the significance threshold), indicating that all variables have a positive and significant effect on PAD. Simultaneously, the F-value is 8.662 > 2.769 (F-table) with a significance of 0.000 < 0.05, indicating that all independent variables jointly have a significant effect on PAD. The coefficient of determination (R²) is 0.317 or 31.7%, indicating that the variables in this study explain variations in PAD, while the remaining 68.3% is influenced by other variables outside the study. The implication of this study is the importance of optimizing local taxes, regional levies, and regional economic activities to increase PAD. Future research is recommended to include additional variables and extend the observation period.
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Pajak Sebagai Variabel Moderasi Nafatika Indriyani Simbolon; Linda Wahyu Marpaung; Albert Herlambang; Johnny Chandra
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16116

Abstract

This study aims to analyze the effect of tax knowledge, tax sanctions, and the quality of tax officer services on individual taxpayer compliance, with tax awareness as a moderating variable. The research was conducted at KPP Pratama Medan Timur. The population consisted of 130,468 individual taxpayers, with a sample of 400 respondents determined using purposive sampling and the Slovin formula. Data were collected through questionnaires using a 1–5 Likert scale. The analytical methods employed included descriptive statistics, classical assumption tests (normality, multicollinearity, linearity, heteroscedasticity), multiple regression analysis, Moderated Regression Analysis (MRA), as well as the coefficient of determination (R²), F-test, and t-test using SPSS version 26. The results showed that: (1) tax knowledge has a positive and significant effect on individual taxpayer compliance; (2) tax sanctions have a positive and significant effect; (3) the quality of tax officer services has a positive and significant effect; (4) tax awareness has a positive and significant effect; (5) tax awareness strengthens the effect of tax knowledge on compliance; (6) tax awareness does not moderate the effect of tax sanctions on compliance; (7) tax awareness strengthens the effect of the quality of tax officer services on compliance. The coefficient of determination (R²) value of 0.612 indicates that 61.2% of the variation in taxpayer compliance is explained by the independent and moderating variables, while the remaining 38.8% is explained by other variables outside the research model. This study concludes that tax knowledge, tax sanctions, quality of tax officer services, and tax awareness simultaneously and partially affect individual taxpayer compliance at KPP Pratama Medan Timur. Tax awareness acts as a moderating variable that strengthens the relationship between tax knowledge and compliance, as well as between the quality of tax officer services and compliance, but does not strengthen the relationship between tax sanctions and compliance.
Pengaruh Pemanfaatan E-Filing Sanksi Pajak dan Pengetahuan Wajib Pajak terhadap Kepatuhan SPT Tahunan Pelaporan Riris Togi Marito Nadapdap; Albert Herlambang; Deliyanti Simbolon
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16117

Abstract

This study aims to analyze the effect of e-filing utilization, tax sanctions, and taxpayer knowledge on individual taxpayers’ compliance in reporting Annual Tax Returns at KPP Pratama Medan Barat, both partially and simultaneously. This research employs a quantitative approach using primary data collected through questionnaires distributed to respondents. The unit of analysis consists of individual taxpayers registered at KPP Pratama Medan Barat. The sampling technique used is incidental sampling, with a total sample size of 399 respondents.The analytical method applied in this study is multiple linear regression with the following equation: Annual Tax Return Compliance = 6.933 + 0.124 E-Filing Utilization + 0.186 Tax Sanctions + 0.276 Taxpayer Knowledge + e. The partial test results indicate that e-filing utilization, tax sanctions, and taxpayer knowledge each have a significant effect on Annual Tax Return compliance. This is evidenced by the t-statistics values exceeding the t-table values and significance levels below 0.05.Simultaneously, the results show that all independent variables collectively have a significant effect on Annual Tax Return compliance, as indicated by the F-statistic value exceeding the F-table value and a significance level below 0.05. Therefore, it can be concluded that e-filing utilization, tax sanctions, and taxpayer knowledge play an important role in improving individual taxpayer compliance in reporting Annual Tax Returns at KPP Pratama Medan Barat.
Green Tourism Branding Strategies to Enhance the Attractiveness of Pematang Johar’s Natural Tourism Albert Herlambang; Putri Mentari; Sipnarong Kanchanawongpaisan; Muhammad Hafiz Abd.Rashid; Nurul Ilyana Binti Muhd Adnan; Chyntia Agustin
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.501

Abstract

The concept of green tourism has emerged as a strategic approach to promoting sustainable destinations while protecting environmental and cultural resources. This community service program was designed to strengthen the branding and promotion of Pematang Johar Village—an emerging natural tourism destination in Deli Serdang Regency—through green and sustainable tourism strategies. Using a Service-Learning and Participatory Action Research (PAR) framework, the program involved 38 participants, including local tourism managers, MSME owners, and youth volunteers. Activities included workshops on destination branding, eco-friendly tourism practices, and digital marketing for green tourism. The results showed a marked improvement in participants’ understanding of green tourism principles and destination branding, with a 60% increase in awareness and active adoption of eco-friendly initiatives. The creation of a unified slogan and digital campaign “Green Pematang Johar: Where Nature Meets Harmony” helped align local tourism and MSME promotion under a single identity.
PELATIHAN LITERASI KEUANGAN: PERENCANAAN KEUANGAN UNTUK SISWA SMA DHARMA BAKTI LUBUK PAKAM Afrizal Afrizal; Albert Herlambang; Sri Rezeki; Hommy Dorthy Ellyany Sinaga; Petrus Loo; Claudie Tiofanny
Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Vol. 5 No. 1 (2025): April 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jpstm.v5i1.3090

Abstract

Abstract: In today's digital era, financial literacy has become a crucial skill for the younger generation, especially high school students, to manage their finances effectively and responsibly. This enables them to handle their finances wisely and avoid harmful financial risks. This article discusses the implementation of a financial literacy training held at SMA Dharma Bakti Lubuk Pakam on March 8, 2025, attended by 59 selected students, the results obtained, and recommendations for sustainable financial literacy development within the school environment. The training focused on two main topics: financial planning and understanding online loans. The training aimed to enhance students' knowledge and skills in managing personal finances as well as recognizing the risks and mechanisms of online loans, which are prevalent among teenagers. The training methods included interactive lectures and individual case studies. Keywords: Financial Literacy; Online Loans; Financial Planning; Financial Education; Digital Finance. Abstrak: Di era digital saat ini, literasi keuangan telah menjadi keterampilan yang sangat penting bagi generasi muda khususnya siswa Sekolah Menengah Atas (SMA) untuk mengelola keuangan mereka secara efektif dan bertanggung jawab agar mampu mengelola keuangan secara bijak dan terhindar dari risiko finansial yang merugikan. Artikel ini membahas pelaksanaan pelatihan literasi keuangan yang diadakan di SMA Dharma Bakti Lubuk Pakam pada tanggal 08 Maret 2025, yang diikuti oleh 59 siswa terpilih hasil yang diperoleh, serta rekomendasi untuk pengembangan literasi keuangan yang berkelanjutan di lingkungan sekolah. Pelatihan ini menitikberatkan pada dua topik utama, yaitu perencanaan keuangan dan pemahaman pinjaman online. Pelatihan ini bertujuan untuk meningkatkan pengetahuan dan keterampilan siswa dalam mengelola keuangan pribadi serta mengenali risiko dan mekanisme pinjaman online yang marak di kalangan remaja. Metode pelatihan meliputi ceramah interaktif, dan studi kasus individu. Kata Kunci: Literasi Keuangan; Pinjaman Online; Perencanaan Keuangan; Edukasi Keuangan; Keuangan Digital.
Co-Authors Afrizal AFRIZAL AFRIZAL Afrizal Afrizal Ambarwati, Retnoning Ave Maria Togatorop Chyntia Agustin Claudie Tiofanny Deliyanti Simbolon Desma Erica Maryati Manik Elva Elva Fenny Afrida Gea, Sanderwan Kristian Halim, Hendra Hommy Dorthy Ellyany Sinaga Ilham, Habibi Jane Gloria Shieh Jefri Johnny Chandra Judijanto, Loso Linda Wahyu Marpaung M. Fahriyal Aldi Muhammad Hafiz Abd.Rashid Nafatika Indriyani Simbolon Namira Ufrida Rahmi Nurul Ilyana Binti Muhd Adnan Pakpahan, Effendy Petrus Loo Putri Mentari Putri Wahyuni Rahmad Dianta Purba Riris Togi Marito Nadapdap Sinaga, Hommy Dorthy Ellyany Sipnarong Kanchanawongpaisan Situmorang, Irvan Rolyesh Sri Rezeki Sri Rezeki Susan Grace V Nainggolan Usiai, Khairil Valentino Hugo Vanessa Vanessa William Indra S. Mooduto