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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.

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.

Pengaruh Relationship Marketing dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan Pada Toko BEST Pematangsiantar Robert Tua Siregar; Sofiyan Sofiyan; Yansen Siahaan; Christine Loist; Olympic Olympic
Strategic: Journal of Management Sciences Vol. 1 No. 3 (2021): Strategic: Journal of Management Sciences
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v1i3.26

Objective. The purpose of this study was to determine: To analyze the effect of relationship marketing on customer satisfaction at the Best Pematangsiantar Store. Then the influence of customer satisfaction on customer loyalty at the Best Pematangsiantar Store. Research Methods. The object of research is Pematangsiantar Best Store which is located on Jl. Sutomo No. 63, Kelurahan Dwikora, Kecamatan Siantar Barat, Pematangsiantar, 21118. In this study, all members of the population were used as data sources, namely as the sample of the researcher. Where the research population is the Best Pematangsiantar Store customers with a total of 35 people, who also become the research sample. Results. The results of simple linear regression analysis show that relationship marketing has a positive effect on customer satisfaction and customer satisfaction has a positive effect on customer loyalty. The results of simple linear regression analysis show that relationship marketing has a strong and positive relationship with customer satisfaction, and customer satisfaction has a very strong and positive relationship with customer loyalty.. The results of the hypothesis test state that H0 is rejected, meaning that relationship marketing has a positive and significant effect on customer satisfaction, and customer satisfaction has a positive and significant effect on customer loyalty. Conclusion. Relationship marketing at the Best Pematangsiantar Store in this case has been categorized as good. Even though it has been categorized as good, the leadership should try to improve and also create long-term relationships with customers and also fulfill all the needs according to the wishes of these customers. Customer satisfaction at the Best Pematangsiantar Store in this case has been categorized as good. Even though it has been categorized as good, it is better for the leadership to maintain long-term relationships and give good attention so that customers will feel more satisfied. Customer loyalty at the Best Pematangsiantar Store in this case has been categorized as good. Even though it has been categorized as good, the leadership should try to establish close relationships with customers and pay attention so that customers become loyal.

Pengaruh Komunikasi dan Disiplin Kerja Terhadap Kerja Sama Tim Karyawan Non Medis Pada PT Horas Insani Abadi Pematangsiantar Christine Loist; Darwin Lie; Ady Inrawan; Edy Dharma; Yulianda Ranuwisastri
Strategic: Journal of Management Sciences Vol. 2 No. 1 (2022): Strategic: Journal of Management Sciences
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v2i1.37

Objective. The aims of this study are: 1. To find out the description of communication, work discipline, and teamwork of non-medical employees at PT Horas Insani Abadi Pematangsiantar. 2. To determine the effect of communication and work discipline on the teamwork of non-medical employees at PT Horas Insani Abadi Pematangsiantar simultaneously and partially. Research Methods. The place of research was conducted at Horas Insani Hospital Pematangsiantar which is located on Jl. Medan Km 2.5, Siantar Martoba District, Pematangsiantar City, North Sumatra. In this study, the population used were all non-medical employees of PT Horas Insani Abadi Pematangsiantar, totaling 105 people. Results. The results of this study can be concluded as follows: Communication, work discipline, and teamwork of employees are good. There is a positive influence between communication and work discipline on employee teamwork. There is a strong and positive relationship between communication, work discipline and employee teamwork. Then whether or not the teamwork of employees can be explained by communication and work discipline. The results of the hypothesis test stated that H0 was rejected, meaning that communication and work discipline had a positive and significant effect on employee teamwork at PT Horas Insani Abadi Pematangsiantar either simultaneously or partially. Conclusion. The suggestions from the results of this study are: To make communication effective, the hospital should provide facilities in the form of shelves where patient status is stored. To improve work discipline, the hospital should provide sanctions in the form of a warning to employees who violate the rules set by the hospital so that employees are more disciplined at work. To improve teamwork, employees should have discussions related to work so that good cooperation can be established.

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