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BIMBINGAN TEKNIS PENCATATAN DAN PELAPORAN KEUANGAN BENGKEL ZUL KELUARGA JAYA PEMATANGSIANTAR Liper Siregar; Nelly Ervina; Debi Eka Putri; Sepbeariska Manurung; Christine Loist
Buletin Abdi Masyarakat Vol 5, No 1 (2024): Edisi Agustus 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i1.692

The community service activity focuses on the socialization of technical guidance on financial recording and reporting at Bengkel Zul Keluarga Jaya Pematangsiantar. This aims to provide additional understanding to the owners and employees of the workshop as well as strategies to increase sales turnover. The method used is lectures and discussions related to the topic of community service. The stages of the event include an opening and explanation of the technical aspects of financial recording and reporting commonly used by companies. After the activity is completed, further interviews are conducted to evaluate its impact. The results of the interviews show an increase in the understanding of the owners and employees of Bengkel Zul Keluarga Jaya regarding financial recording and reporting techniques by 90%.

ANALYSIS OF FACTORS INFLUENCING UMKM TAXPAYER COMPLIANCE IN PEMATANGSIANTAR CITY: ONE-STOP SERVICE TAX PROGRAM APPROACH Putra, Loist Abdi; Ambarita, Marthin Hutler; Putra, Hendrick Sasimtan; Loist, Christine; Sudirman, Acai
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6173

Purpose: This research aims to analyze the factors that influence MSME taxpayer compliance in Pematangsiantar City, with a focus on aspects of tax knowledge, taxpayer awareness, modernization of tax administration, and firmness of tax sanction. Methods: This study employs a quantitative causality method in a literature and field research design. For the purpose of testing hypotheses, a partial least squares-based Structural Equation Model (SEM) technique was used. Findings and discussion: The analysis's findings demonstrate that these four variables significantly and favorably affect taxpayer compliance. A strong understanding of taxes aids in taxpayer comprehension of their responsibilities, and a recognition of the significance of taxes motivates compliance. Stricter tax penalties have a deterrent impact that promotes compliance, while modernized tax administration makes filing and paying taxes easier and more efficient.. Conclusion: This research provides important insights for tax authorities in designing policies and strategies to increase tax compliance among MSMEs, which ultimately contributes to increasing state revenues and regional economic development.

Analysis of the Influence of Taxpayer Awareness and Modernization of Tax Administration on Tax Compliance of MSMEs Putra, Loist Abdi; Silitonga, Hery Pandapotan; Ambarita, Marthin Hutler; Loist, Christine; Sudirman, Acai
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Modernization of tax administration, such as implementing e-filing and e-billing systems, has been proven to simplify reporting and paying taxes for MSMEs. In addition, increasing taxpayer awareness through education and socialization about the importance of taxes also increases compliance. This study aims to analyze the effect of taxpayer awareness and modernization of tax administration on taxpayer compliance with MSMEs. The research design used is oriented towards a quantitative approach. Data were obtained through a survey of 150 MSME actors in Pematangsiatar, North Sumatra Province, which were determined using a purposive sampling approach. Then, the collected data were analyzed using multiple linear regression methods. The study results indicate that taxpayer awareness and modernization of tax administration have a positive and significant effect on taxpayer compliance. This finding indicates the importance of government efforts to increase awareness and improve administrative services to support tax compliance. This study recommends strategic steps for the government to strengthen the synergy between tax education and innovation in tax administration services to increase state revenue from the MSME sector.

The Moderating Role of Liquidity in the Relationship between Leverage, Firm Size, and Profitability Inrawan, Ady; Sembiring, Lenny Dermawan; Loist, Christine
International Journal of Business, Law, and Education Vol. 6 No. 1 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i1.961

This study aims to analyze the role of liquidity in moderating the effect of capital structure and firm size on profitability. The data used in this research is secondary data from companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The study employs panel data with a sample of 45 companies selected using purposive sampling, resulting in 225 observations. The analysis uses panel data regression with EViews 13 software, with the best model chosen through the Chow, Hausman, and Lagrange Multiplier tests. The study results indicate that capital structure and liquidity do not significantly affect profitability, while firm size positively affects profitability. Furthermore, liquidity does not moderate the effect of capital structure and firm size on profitability. These findings provide implications for companies and investors in designing strategies and making decisions based on financial analysis to maintain stable financial performance.

Factors Influencing the Interest of Accounting Students’ Career as Public Accountant: Work Environment as Moderators Yerisma Welly; Christine Loist; Andy Wijaya; Sisca Sisca; Martin Yehezkiel Sianipar
E-Jurnal Akuntansi Vol 32 No 2 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i02.p07

This study aims to determine the effect of financial rewards, job intrinsic values, and labor market considerations on the interests of accounting students’ career as public accountant and to determine the role of the work environment as moderators. This research is a type of quantitative research. The research sample is final year accounting major with total of 74 people. The sampling technique used was purposive sampling. The data analysis technique in this study used multiple regression analysis and moderated regression analysis. The results showed that there was a positive and significant influence between financial rewards, job intrinsic values, and labor market considerations on the interests of STIE Sultan Agung accounting students for a career as public accountant either simultaneously or partially. The work environment was not able to moderate the relationship between financial rewards, job intrinsic values and labor market considerations. Keywords: Financial Rewards; Interest; Job Intrinsic Values; Labor Market Considerations; Public Accountant.

Urgensi Literasi dan Pembukuan Sederhana pada UMKM Berkah Relief Pematangsiantar Siregar, Liper; Ervina, Nelly; Manurung, Sepbeariska; Loist, Christine; Nainggolan, Christine Dewi
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.663

Rendahnya pemahaman pelaku UMKM terhadap pentingnya pencatatan dan pelaporan keuangan seringkali menjadi penghambat dalam pengelolaan usaha yang efektif dan transparan. Pengabdian ini bertujuan untuk meningkatkan literasi serta keterampilan pencatatan dan pelaporan keuangan pada pelaku UMKM Berkah Relief di Kota Pematangsiantar, Sumatera Utara. Kegiatan ini dilaksanakan di Jl. Medan KM 7,5, Kelurahan Tanjung Tongah, Kecamatan Siantar Martoba, dan melibatkan sebanyak 12 peserta yang terdiri dari pemilik dan pengelola usaha. Program dilakukan melalui pendekatan partisipatif dengan metode ceramah, diskusi interaktif, dan praktik langsung. Materi yang disampaikan mencakup pencatatan transaksi harian, penyusunan laporan keuangan sederhana, serta pembuatan laporan arus kas secara akurat dan sistematis. Hasil evaluasi menunjukkan bahwa 10 dari 12 peserta (85%) berhasil mengimplementasikan pencatatan dan pelaporan keuangan secara lebih baik. Temuan ini mengindikasikan bahwa program ini efektif dalam mendorong pengelolaan keuangan yang lebih transparan dan akuntabel, serta berkontribusi pada peningkatan daya saing dan keberlanjutan UMKM berbasis sosial di tingkat lokal.

Urgensi Literasi dan Pembukuan Sederhana pada UMKM Berkah Relief Pematangsiantar Siregar, Liper; Ervina, Nelly; Manurung, Sepbeariska; Loist, Christine; Nainggolan, Christine Dewi
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.663

Rendahnya pemahaman pelaku UMKM terhadap pentingnya pencatatan dan pelaporan keuangan seringkali menjadi penghambat dalam pengelolaan usaha yang efektif dan transparan. Pengabdian ini bertujuan untuk meningkatkan literasi serta keterampilan pencatatan dan pelaporan keuangan pada pelaku UMKM Berkah Relief di Kota Pematangsiantar, Sumatera Utara. Kegiatan ini dilaksanakan di Jl. Medan KM 7,5, Kelurahan Tanjung Tongah, Kecamatan Siantar Martoba, dan melibatkan sebanyak 12 peserta yang terdiri dari pemilik dan pengelola usaha. Program dilakukan melalui pendekatan partisipatif dengan metode ceramah, diskusi interaktif, dan praktik langsung. Materi yang disampaikan mencakup pencatatan transaksi harian, penyusunan laporan keuangan sederhana, serta pembuatan laporan arus kas secara akurat dan sistematis. Hasil evaluasi menunjukkan bahwa 10 dari 12 peserta (85%) berhasil mengimplementasikan pencatatan dan pelaporan keuangan secara lebih baik. Temuan ini mengindikasikan bahwa program ini efektif dalam mendorong pengelolaan keuangan yang lebih transparan dan akuntabel, serta berkontribusi pada peningkatan daya saing dan keberlanjutan UMKM berbasis sosial di tingkat lokal.

THE INFLUENCE OF SOCIAL CAPITAL AND INNOVATION CAPABILITY ON CREATIVE INDUSTRY BUSINESS PERFORMANCE Halim, Fitria; Kusuma, Rr. Chusnu Syarifa Diah; Sherly, Sherly; Loist, Christine; Sudirman, Acai
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.267

The rapid development of information technology in creative industry businesses forces business people to optimize social capital and innovation capability well. This is what underlies the development of the creative industry so that it can optimize all its resources, especially in the aspects of social capital and innovation capability. This research aims to analyze the influence of social capital and innovation capability on creative industry business performance. Data analysis confirms that social capital and innovation capability significantly affect business performance. The conclusions of this research inform creative industry business players so that they can develop a culture of innovation throughout the organization, encourage employees to share ideas, provide sufficient support and resources, and adopt a flexible and adaptive management approach to be internationally competitive. Through this research, it is hoped that it can provide a fundamental contribution in supporting information regarding strategic steps in optimizing the resources owned by every creative industry business actor, both in terms of social capital and innovation capability in marketing activities.

The Influence of Service Quality and Tax Sanctions on Taxpayer Compliance Putra, Loist Abdi; Loist, Christine; Butarbutar, Novita; Efendi, Efendi; Sudirman, Acai
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.268

Taxpayer compliance has many positive and important impacts on the government and society. Research on service quality and tax sanctions on taxpayer compliance can provide valuable insight into understanding the factors that influence the level of taxpayer compliance. This research aims to analyze the influence of service quality and tax sanctions on taxpayer compliance. Data analysis confirms that service quality and tax sanctions significantly affect taxpayer compliance in paying taxes. The conclusions of this research inform an effective tax education and socialization program that can help taxpayers understand the importance of compliance and the positive impact of tax payments in supporting development. Clear and effective communication between tax authorities and taxpayers can help prevent misunderstandings and uncertainty hindering compliance. Proportionality in the application of sanctions is important so that the sanctions are appropriate to the level of the violation. This creates a sense of fairness and can prevent taxpayers from feeling treated unfairly. Giving tax authorities the power to impose sanctions increases their capacity to enforce tax rules.

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