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Mariska Sisilia
Sekolah Tinggi Ilmu Ekonomi Pangeran Antasari
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The Influence of Audit Independence, Experience and Accountability on Audit Quality Medan Public Accountant Office Jhon Piter; Melva Melany Sitompul; Mariska Sisilia
Elektriese: Jurnal Sains dan Teknologi Elektro Vol. 14 No. 02 (2024): Artikel Riset Edisi Oktober 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/elektriese.v14i02.5106

Abstract

The object of the research is a public accounting company in the city of Medan. The selection of these objects is due to the higher quality of the audit. Audit quality is the result of the job's performance in producing a quality audit. The variables of the study are independence, auditor experience, and accountability. Independence is a mental attitude that is free from the influence of others and is not dependent on others. Experience is a learning process and increases the development potential of formal and informal education. Responsibility is a form of obligation to manage the authority entrusted to him to achieve the goals that have been set. The research population is 40 managers, senior auditors, and junior auditors in the Medan public accountant office, and the sample is 30 auditors. Primary data was collected using a questionnaire. Research data was analyzed using multiple linear regression analysis, simultaneous determination of coefficients (F-Test), and partial (T-Test). Sampling is done using the non-probability sampling method. The results of the hypothesis test in this study show that independence has a significant impact on audit quality, auditor experience has a significant effect on audit quality, and accountability has a substantial impact on audit quality. Based on the results of this study, independence, auditor experience, and accountability simultaneously have a significant impact on audit quality.
The Influence of Service Quality (Ojek Online) on Customer Satisfaction in Medan Mariska Sisilia; Jhon Piter; Melva Melany Sitompul
Elektriese: Jurnal Sains dan Teknologi Elektro Vol. 14 No. 02 (2024): Artikel Riset Edisi Oktober 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/elektriese.v14i02.5118

Abstract

This study was conducted to understand how service quality is influenced by responsiveness, responsibility, physical evidence, empathy, and reliability for customer satisfaction. These studies collected data using the questionnaire method and surveyed 30 consumers with experience using online taxi services in Medan City. Data analysis was done using a multiple regression method using SPSS software version 25. Two factors, namely responsiveness and satisfaction, can increase satisfaction. At the same time, it is impossible to improve consumer satisfaction in the other three dimensions of service quality: responsible, physically tested, and empathetic. This research is classified as explanatory research, which aims to elucidate, outline, and offer empirical data or a comprehensive understanding of the impact of the independent variable on the dependent variable defined in this study. The study's population comprises all users of online motorcycle taxi services in Medan. The findings indicate that service quality dimensions, specifically responsiveness and reliability, impact customer satisfaction among online motorcycle taxi users in Medan. In contrast, the aspects of service quality related to guarantees, fictitious evidence, and empathy do not significantly affect customer satisfaction for online motorcycle taxi services in Medan City.
The Impact of Remuneration and Training on Worker Performance at the Regional Tax and Levy Management Agency of North Sumatra Melva Melany Sitompul; Jhon Piter; Mariska Sisilia
Elektriese: Jurnal Sains dan Teknologi Elektro Vol. 14 No. 02 (2024): Artikel Riset Edisi Oktober 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/elektriese.v14i02.5133

Abstract

The North Sumatra Regional Tax and Levy Management Agency oversees the management of taxes related to motor vehicles and watercraft, the tax for underground water extraction and utilization, the vehicle name transfer duty, and various other revenue streams. It also acts as a coordinator within the regional revenue sector. Research methods can be understood as a systematic approach to gathering reliable data intended to be discovered, enhanced, and verified, allowing for better comprehension and resolution of issues within the business sector. According to the findings of this research, it is evident that Compensation has a significant impact on Employee Performance at the Regional Tax and Levy Management Agency. In the realm of Compensation, an incentive structure connects pay with individual performance. Workers are rewarded through Compensation for their performance rather than their length of service or the total hours they have worked. Based on the data analysis and collection outcomes, Compensation has a significant simultaneous impact on Employee Performance at the Regional Tax and Levy Management Agency. The training partially impacts employees' performance at the Regional Tax and Levy Management Agency. The performance of employees does have a significant partial effect on their overall performance at the Regional Tax and Levy Management Agency.
THE IMPACT OF DIGITALIZATION ON MSME PERFORMANCE: A QUALITATIVE STUDY ON 3 KG LPG DISTRIBUTION OUTLETS Mariska Sisilia; Melva Melany Sitompul
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2997

Abstract

Digitalization has become a key strategy for enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) amidst advances in information technology and changes in consumer behavior. The use of various digital platforms, such as social media, marketplaces, digital payment applications, and technology-based financial recording systems, is expected to improve operational efficiency and expand marketing reach. However, the level of digital technology utilization by 3 Kg LPG distribution outlets remains varied, necessitating a more in-depth study of the impact of digitalization on business performance. This study aims to analyze the impact of digitalization on MSME performance based on interviews with owners and managers of 3 Kg LPG distribution outlets under PT Pinang Baris Langit Biru. The study employed a qualitative approach with descriptive methods. Data were collected through in-depth interviews, observations, and documentation of 3 Kg LPG distribution outlets that have implemented digitalization in their business activities. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The research results indicate that the implementation of digitalization has a positive impact on MSME performance, particularly at 3 Kg LPG distribution outlets, including increasing sales, expanding market share, accelerating transaction processes, improving promotional effectiveness, and simplifying business administration and financial management. However, several obstacles remain, such as low digital literacy, limited human resources, and limited access to technology. Therefore, support in the form of training, mentoring, and government policies is needed to improve digital capabilities at 3 Kg LPG distribution outlets so that digital transformation can proceed optimally.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PROPERTI DI BURSA EFEK INDONESIA (TAHUN 2020–2023) Dwi Ananda Lubis; Mariska Sisilia; Jhon Piter; Sauh Hwee Teng
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.v8i4.4599

Abstract

Abstract: This study aims to determine the effect of the Current Ratio (CR) and the Debt to Equity Ratio (DER) on Return on Assets (ROA) in property companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. This study used a quantitative approach, sampling the financial statements of several property companies using a purposive sampling technique. The analysis results indicate that partially, the Debt to Equity Ratio and the Current Ratio both influence Return on Assets, but this influence is not proven to be significant. When tested together, the two ratios also show no significant effect on the company's return on assets. The coefficient of determination calculation shows that only a small portion of Return on Assets can be explained by these two variables, while the majority is influenced by factors outside the research model. Therefore, it can be concluded that although the Debt to Equity Ratio and the Current Ratio play a role in influencing company performance, they are not the dominant factors in determining Return on Assets. Keyword: Current Ratio, Debt to Equity Ratio, Return on Asset, Property, Indonesia Stock Exchange Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return on Asset (ROA) pada perusahaan properti yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2020-2023 . Penelitian ini menggunakan pendekatan kuantitatif dengan mengambil sampel laporan keuangan sejumlah perusahaan properti. Hasil analisis menunjukkan bahwa secara parsial, Debt to Equity Ratio dan Current Ratio sama-sama berpengaruh terhadap Return on Asset, namun pengaruh tersebut tidak terbukti signifikan. Ketika diuji secara bersama-sama, kedua rasio tersebut juga tidak menunjukkan adanya pengaruh yang signifikan terhadap tingkat pengembalian aset perusahaan. Dari hasil perhitungan koefisien determinasi, diketahui bahwa hanya sebagian kecil Return on Asset yang dapat dijelaskan oleh kedua variabel tersebut, sedangkan sebagian besar dipengaruhi oleh faktor-faktor lain di luar model penelitian. Dengan demikian, dapat disimpulkan bahwa meskipun Debt to Equity Ratio dan Current Ratio memiliki peran dalam memengaruhi kinerja perusahaan, namun keduanya bukan merupakan faktor dominan dalam menentukan besar kecilnya Return on Asset. Kata kunci: Current Ratio, Debt to Equity Ratio, Return on Asset, Properti, Bursa Efek Indonesia
Pengembangan Olahan Kunyit Melalui Peningkatan Strategi Penjualan Jhon Piter; Mariska Sisilia; Melva Melany Sitompul; Rio Brandlee; Tri Utari Ismayuni
Jurnal Pengabdian Inovasi Sosial Ekonomi Vol. 1 No. 01 (2024): September 2024
Publisher : Jurnal Pengabdian Inovasi Sosial Ekonomi

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Abstract

Empowering human resources in the era of the Industrial Revolution that is being faced is a very big challenge. The big challenges in question include the decline in the quality of human resources which can lead to a reduction in the quality of entrepreneurship. This condition is also no exception for small entrepreneurs. This empowerment can take the form of HR development, changes in HR behavior and HR organization. Many people assume that MSMEs only function to enrich a handful of investors and employees. In fact, MSMEs have the potential to help alleviate the unemployment crisis in Indonesia. Indonesian workers who still don't have jobs can be absorbed gradually. As we know, there are many things that can be used and processed to maintain life and even maintain the economy by becoming an entrepreneur or building a small business by utilizing natural facilities which have many benefits. There are many examples of businesses built by many people with the aim and benefits of what they sell, for example traditional herbal medicine businesses. There are still many people who still consume traditional herbal medicine even though it is in modern times. One example is traditional herbal medicine which is no longer foreign to Indonesian people, because traditional herbal medicine is a drink concoction that is often used as herbal medicine by local people, because it is traditional herbal medicine. made from natural ingredients, both from the leaves, the flesh/fillings, even the roots as well as the skin and stems of certain plants. Jamu is a traditional Indonesian medicine that comes from medicinal plants.  Parts of plants from natural ingredients that can be used to make herbal medicine include rhizomes, leaves, bark and fruit.
Peran Mahasiswa Sebagai Relawan dalam Menyalurkan Bantuan Kepada Korban Banjir di Medan 2024 Putri Annisa; Mariska Sisilia; Jhon Piter; Amarsha Putri; Melva Melany Sitompul
Jurnal Pengabdian Inovasi Sosial Ekonomi Vol. 2 No. 01 (2025): Januari 2025
Publisher : Jurnal Pengabdian Inovasi Sosial Ekonomi

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Abstract

This study aims to determine the role of students as volunteers in distributing aid to Medan flood victims in 2024. By using a qualitative approach through direct field observation and documentation. Students also play an active role in channeling funds and assistance, as well as providing emotional support to disaster victims. The assistance provided is in the form of basic necessities and clothing that is suitable for use, as well as hygiene kits. The findings show that students can also manage logistics effectively and can collaborate with stakeholders to ensure relief supplies are distributed on target. Challenges included limited resources and difficulty accessing the location due to the flooding. Despite these obstacles, student participation had a positive impact, developing leadership skills and building a wider social network. It also highlighted the importance of cooperation and coordination in disaster management to achieve sustainable recovery.
Implementasi Bahasa Santun dan Pentingnya Etika Berbahasa Dalam Lingkungan Pendidikan ( Studi di STKIP Pangeran Antasari dan STIE Pangeran Antasari) Harumi Siregar; Kiki Tristiawanti Simbolon; Dessi Chairani Tanjung; Raja Sakti Arief Daulay; Tri Utari Ismayuni; Siti Maisyarah Hasibuan; Mariska Sisilia; Melva Melany Sitompul
Jurnal Pengabdian Inovasi Sosial Ekonomi Vol. 2 No. 02 (2025): Mei 2025
Publisher : Jurnal Pengabdian Inovasi Sosial Ekonomi

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Abstract

This study aims to analyze the implementation of polite language and the importance of language ethics in higher education environments, with case studies at STKIP and STIE Pangeran Antasari. Using a mixed-method approach (qualitative and quantitative) that includes initial surveys, interactive workshops, practical simulations, and post-training evaluations, the research involved 58 respondents from various study programs. Initial survey results revealed that while 87.9% of respondents acknowledged the importance of language ethics, only 36.2% consistently applied it in daily practice. Workshop and mentoring activities significantly improved participants' understanding, with 82.7% able to distinguish between formal and informal communication contexts, and 70.6% reporting positive changes in applying polite language. However, challenges remained in digital communication, where only 48.2% of respondents consistently adhered to language ethics. The study highlights the gap between theoretical awareness and practical application while emphasizing the effectiveness of hands-on training approaches. These findings recommend integrating language ethics modules into curricula and developing clearer academic communication guidelines. This research contributes to the development of language policies in higher education, particularly in addressing digital communication challenges.
Sosialisasi Gemar Menabung Melalui Tabungan Pelajar Bank Sumut Bagi Siswai Di Lingkungan Sekolah Yayasan Dharma Wanita Persatuan Provinsi Sumatera Utara Mariska Sisilia; Melva Melany Sitompul; Dina Anggriani; Adi Putra Rajagukguk
Jurnal Pengabdian Inovasi Sosial Ekonomi Vol. 3 No. 01 (2026): Januari 2026
Publisher : Jurnal Pengabdian Inovasi Sosial Ekonomi

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Abstract

This community service program was designed to strengthen students’ financial literacy and foster saving behavior through the socialization of the Student Savings Account (Tabungan Pelajar/SimPel) offered by Bank Sumut. Financial literacy is widely recognized as a fundamental competency that influences individual financial decision-making and long-term economic well-being. Nevertheless, national survey data indicate that financial literacy levels among Indonesian students remain relatively low, emphasizing the urgency of structured financial education from an early age. The program was implemented at Yayasan Dharma Wanita Persatuan School, North Sumatra Province, involving elementary and junior high school students. The implementation employed an educative-participatory approach consisting of preparation, implementation, and evaluation stages. The activities included interactive lectures, contextual financial education sessions, saving simulations, group discussions, and structured pre-test and post-test assessments to evaluate cognitive improvement.The results demonstrated a measurable enhancement in students’ understanding of fundamental financial concepts, the advantages of utilizing formal banking services, and the procedures for opening student savings accounts. The average post-test score increased by 35% compared to the pre-test score, indicating a significant improvement in financial literacy. Furthermore, students exhibited stronger motivation and intention to open student savings accounts, reflecting positive behavioral tendencies toward financial responsibility. In conclusion, this program contributes to advancing regional financial inclusion and aligns with national financial literacy development strategies. Sustainable institutional collaboration between educational institutions and banking sectors is essential to ensure long-term behavioral transformation and continuous financial education reinforcement among students.
Co-Authors Adi Putra Rajagukguk Amarsha Putri Dessi Chairani Tanjung Dina Anggriani Dwi Ananda Lubis Harumi Siregar Jhon Piter Kiki Tristiawanti Simbolon Melva Melany Sitompul Putri Annisa Raja Sakti Arief Daulay Rio Brandlee Siti Maisyarah Hasibuan Teng Sauh Hwee Tri Utari Ismayuni