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Jurnal Minfo Polgan (JMP)
Published by Politeknik Ganesha Medan
ISSN : 20899424     EISSN : 27973298     DOI : -
Core Subject : Science, Education, Social,
Computer Science & IT Library & Information Science Mathematics Social Sciences
Jurnal Minfo Polgan (JMP) merupakan jurnal nasional yang diterbitkan oleh Program Studi Manajemen Informatika Politeknik Ganesha Medan terbit berkala (satu tahun dua kali yaitu Maret dan September) dengan tujuan untuk menyebarluaskan hasil riset bidang teknologi dan informasi kepada para akademisi, praktisi, mahasiswa, dan lain-lain. Jurnal Minfo Polgan (JMP) menerima kiriman artikel hasil riset bidang teknologi dan informasi yang ditulis dalam Bahasa Indonesia. Agar hasil riset bidang teknologi dan informasi yang dimuat dapat bermanfaat untuk pengembangan bidang teknologi dan informasi. Adapun ruang lingkup Jurnal Minfo Polgan adalah: 1. Sistem Pendukung Keputusan (SPK/DSS) 2. Sistem Informasi Geografis (GIS/SIG) 3. Sistem informasi skala enterprise (ERP, EAI, CRM, SCM) 4. Keamanan Sistem Informasi 5. Sistem Informasi Berbasis Web 6. Sistem Berbasis Pengetahuan & Data mining 7. Mobile Computing 8. Multimedia
Arjuna Subject : Ilmu Komputer (semua kategori) - Ilmu Komputer (Lain-Lain)
Articles 1,204 Documents
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Pengaruh Implementasi Sistem Informasi Akuntansi dan Digitalisasi terhadap Efisiensi Operasional Perusahaan pada PT Alfascorpii Medan Cabang SM Raja Haikal Davansyah Lubis; Frenky Situmorang; Audra Nailufar; Yonson Pane
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.v15i1.16105

Abstract

This study aims to examine the impact of the implementation of an accounting information system and digitalization on operational efficiency at PT Alfascorpii Medan. In an increasingly competitive business environment, the use of information technology has become a key factor in improving efficiency. Accounting Information Systems (AIS) improve the accuracy and speed of financial information, while digitalization helps automate and integrate operational processes. Therefore, the implementation of AIS and digitalization is an important strategy for enhancing operational efficiency. This study uses a quantitative approach, with data collected from primary and secondary sources. The sample includes all 60 employees at the Sisingamangaraja branch of PT Alfa Scorpii. Data analysis was conducted using SPSS version 26, including validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, and hypothesis testing using t-test, F-test, and coefficient of determination (R²). The results show that partially, the implementation of AIS has a positive and significant effect on operational efficiency. Digitalization also has a positive and significant effect when considered together. Simultaneously, AIS implementation and digitalization have a positive and significant effect on operational efficiency. The Adjusted R-Square value of 0.443 indicates that these variables explain 44.3% of operational efficiency, while the remaining 55.7% is influenced by other factors outside this study.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi dan Teknologi Informasi terhadap Kinerja UMKM di Kecamatan Medan Marelan Julia Austen Sarotani Zebua; Deliyanti Simbolon; Yonson Pane; Inggrit Larasati Br Panggabean
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.v15i1.16106

Abstract

This study aims to analyze the effect of accounting information systems (AIS) and information technology (IT) utilization on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Medan Marelan District. The research background highlights issues of low productivity, limited access to financing, and the dominance of manual financial recording among MSMEs, which often results in inaccurate reports and weak performance evaluation. AIS emerges as a strategic solution to improve transparency, accuracy, and operational efficiency, while IT supports automation, data security, and faster access to information for decision-making. A quantitative approach with multiple linear regression analysis was employed. The sample was determined using purposive sampling, consisting of 155 culinary MSMEs that had implemented AIS or IT. Validity and reliability tests confirmed that the research instrument was appropriate. Regression analysis revealed that AIS has a positive and significant effect on MSME performance, with a regression coefficient of 0.352, while IT also shows a positive and significant effect with a coefficient of 0.142. The simultaneous F-test indicated that both variables jointly influence MSME performance, contributing 48.6%, while the remaining 51.4% is explained by other factors not examined in this study. These findings emphasize the importance of AIS in enhancing financial reporting and IT in supporting productivity. The study provides practical implications for MSMEs, government, and educational institutions to strengthen digital literacy, technical assistance, and cross-sector collaboration in improving MSME competitiveness in the digital era.
Pengaruh Self Assessment System, Penagihan Pajak Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Sintiawati Sintiawati; Susan Grace V Nainggolan; Rahmad Dianta Purba
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.v15i1.16107

Abstract

The purpose of this study is to examine whether the self-assessment system, tax collection, and tax audits have a significant effect on income tax revenue at the Medan Polonia Tax Office (KPP Pratama). This study uses a quantitative approach with primary data obtained through distributing questionnaires to taxpayers directly and online via Google Form. The sample size is 400 taxpayers with a 5% error rate. The sampling technique uses nonprobability sampling using accidental sampling. Data were analyzed using multiple regression analysis methods which produce the equation Income Tax Revenue = 14.898 + 0.128 Self Assessment System + 0.180 Tax Collection + 0.111 Tax Audit + e. The researcher also used a 5% significance level. The results of the study partially indicate that the Self Assessment System has a significant effect on Income Tax Revenue, Tax Collection partially has a significant effect on Income Tax Revenue, and Tax Audit is partially not significantly affected by Income Tax Revenue. The results of the study simultaneously indicate that the Self Assessment System, Tax Collection, and Tax Audit simultaneously have a significant effect on Income Tax Revenue. The coefficient of determination is 0.072, meaning that 0.72% of the Income Tax Revenue variable can only be explained by the Self Assessment System, Tax Collection and Tax Audit variables, and the remaining 99.28% of the Income Tax Revenue variable is explained by other variables not included in this study.
Analisis Sistem Tata Kelola TI pada Sistem Pembayaran Pensiun Menggunakan Domain Monitor and Evaluate Tamara Salsabila; Supardi Supardi; Anisah Anisah
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.v15i1.16109

Abstract

Kemajuan teknologi informasi mendorong lembaga pemerintah untuk meningkatkan mutu layanan, termasuk dalam pengelolaan dana pensiun. PT Taspen (Persero) menerapkan sistem digital melalui website Taspen Digital Enterprise Service (TDES) guna mendukung proses administrasi dan pembayaran pensiun. Penelitian ini bertujuan menganalisis tingkat kematangan (maturity level) tata kelola teknologi informasi pada website TDES menggunakan domain Monitor and Evaluate (ME). Metode penelitian mencakup wawancara serta penyebaran kuesioner kepada karyawan bagian Services and Membership, di ikuti analisis menggunakan skala Guttman dan perhitungan normalisasi. Hasil penelitian menunjukkan bahwa tingkat kematangan domain ME1 hingga ME4 memiliki nilai rata-rata 3,03, yang berada pada level 3 (Defined Process). Kondisi ini mengindikasikan bahwa tata kelola TI telah terstandarisasi, terdokumentasi, dan beroperasi secara memadai, meskipun masih perlu ditingkatkan untuk optimalisasi. Implementasi TDES terbukti meningkatkan efisiensi, kecepatan, dan ketepatan dalam pengelolaan data serta pelayanan peserta. Oleh karena itu, perusahaan disarankan untuk terus melakukan evaluasi dan pengembangan sistem, terutama dalam pengendalian internal, monitoring kinerja, dan kepatuhan terhadap standar eksternal guna meningkatkan kualitas tata kelola TI.
Pengaruh Strategi Branding dan Penggunaan Sosial Media terhadap Peningkatan Penjualan di UMKM Kuliner di Medan Tembung Raja Pratama Winfrid Hasibuan; Pesta Gultom; Lisa Elianti
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.v15i1.16110

Abstract

This study aims to analyze the effect of branding strategies and social media usage on sales growth among culinary MSMEs in Medan Tembung. Indonesia has significant potential in the Micro, Small, and Medium Enterprises (MSME) sector, which plays a vital role in driving the national economy. The success of MSMEs is often reflected in increased sales, as it indicates the ability of businesses to meet consumer needs and maintain sustainability. Sales growth can be influenced by several factors, including the implementation of effective branding strategies and the optimal use of social media as a promotional and communication tool. This research adopts a quantitative approach, utilizing both primary and secondary data. The sample consists of 72 culinary MSME owners in Medan Tembung. Data were collected through questionnaires using a Likert scale, supported by interviews and documentation. Data analysis was conducted using SPSS version 25, including validity, reliability, normality, multicollinearity, and heteroscedasticity tests, as well as multiple linear regression, t-test, F-test, and coefficient of determination (R²). The findings reveal that branding strategies have a positive and significant effect on sales growth, and social media usage also has a positive and significant effect on sales growth. Simultaneously, both variables significantly influence sales growth. The Adjusted R-Square value of 0.545 indicates that 54.5% of the variation in sales growth is explained by branding strategies and social media usage, while the remaining 45.5% is influenced by other factors outside this study.
Pengaruh kualitas layanan dan harga terhadap keputusan pembelian di Toko Amanah Grosir Perhiasan Medan Al Munawar Al Munawar; Afrizal Afrizal; Lisa Elianti Nasution
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.v15i1.16111

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas layanan dan harga terhadap keputusan pembelian pada Toko Amanah Grosir Perhiasan Medan. Penelitian ini dilatarbelakangi oleh persaingan usaha yang semakin ketat, khususnya pada bisnis grosir perhiasan imitasi, sehingga pelaku usaha perlu memahami faktor-faktor yang mendorong konsumen dalam mengambil keputusan pembelian. Jumlah sampel 135 responden. Hasil Hasil uji-t menunjukkan bahwa variabel kualitas layanan (X₁) memiliki pengaruh yang sangat signifikan terhadap Keputusan Pembelian (Y), dengan nilai t yang dihitung sebesar 4,446, nilai tabel-t sebesar 1.978, dan tingkat signifikansi sebesar 0.000, jauh di bawah batas kritis 0,05. dengan demilikian kualitas layanan memiliki pengaruh yang sangat signifikan terhadap Keputusan Pembelian (Y). Variabel harga (X₂) menunjukkan nilai t yang dihitung sebesar 1,758, nilai tabel-t sebesar 1.978, dan tingkat signifikansi 0.081, jauh di atas batas kritis 0,05. Hal ini menunjukkan harga menunjukkan kecenderungan tidak berpengaruh signifikan terhadap Keputusan Pembelian. Dengan jumlah responden sebanyak 135 orang dan menggunakan dua variabel independen yaitu kualitas layanan (X1) dan harga (X2) terhadap variabel dependen Keputusan Pembelian (Y), diperoleh nilai Fhitung sebesar 13.772 dengan tingkat sig 0,000, nilai df1 adalah 2 dan df2 adalah 132, sehingga diperoleh nilai Ftabel sebesar 3,06 pada taraf signifikansi 5%. maka keputusan yang diambil adalah menolak H₀ dan menerima H₁. Dapat disimpulkan bahwa kualitas layanan dan harga berpengaruh signifikan terhadap Keputusan Pembelian.
Optimalisasi Akurasi Naïve Bayes Menggunakan Seleksi Atribut Relief-F dan Gain Ratio Agung RM Alam; Wanayumini Wanayumini; Lili Tanti
Jurnal Minfo Polgan Vol. 15 No. 2 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i2.16112

Abstract

Naïve Bayes Classifier (NBC) merupakan salah satu algoritma klasifikasi probabilistik yang paling banyak digunakan dalam data mining karena kesederhanaan dan efisiensinya. Namun, performa NBC cenderung menurun ketika dataset mengandung atribut yang tidak relevan atau mengandung noise. Penelitian ini bertujuan menganalisis pengaruh seleksi atribut menggunakan metode Relief-F dan Gain Ratio terhadap peningkatan akurasi NBC. Dua dataset dari UCI Machine Learning Repository digunakan sebagai bahan pengujian: dataset House Vote (435 data, atribut simbolik) dan dataset Bank Marketing (45.211 data, atribut numerik dan kategorikal). Tiga skenario eksperimen diterapkan pada masing-masing dataset: (1) NBC tanpa seleksi atribut sebagai baseline, (2) NBC dengan seleksi atribut Relief-F, dan (3) NBC dengan seleksi atribut Gain Ratio. Evaluasi performa menggunakan 10-fold cross-validation dengan metrik akurasi, presisi, recall, F1-score, dan confusion matrix. Hasil penelitian menunjukkan bahwa pada dataset House Vote, Relief-F berhasil meningkatkan akurasi NBC dari 90,11% menjadi 93,79% (+3,68%), sedangkan Gain Ratio justru menurunkan akurasi menjadi 89,43%. Pada dataset Bank Marketing, Relief-F meningkatkan akurasi menjadi 89,36% dan memperbaiki recall kelas minoritas dari 29,34% menjadi 35,71%, sementara Gain Ratio hanya memberikan peningkatan marginal. Secara keseluruhan, Relief-F terbukti lebih efektif dibandingkan Gain Ratio dalam meningkatkan performa NBC, khususnya pada dataset dengan pola klasifikasi yang jelas dan distribusi kelas yang tidak seimbang.
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.

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