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Benefit : Journal of Bussiness, Economics, and Finance
Published by Yayasan Almahmudi Bin Dahlan
ISSN : -     EISSN : 2986545X     DOI : https://doi.org/10.37985
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Benefit: Journal of Business, Economics, and Finance aims to facilitate and promote the inquiry into and dissemination of research results on business, economy, and finance fields. The scope of our Journal Includes: Business Management, Business Economics, Digital Business, Public Economics, Industrial Economics, Development Economics, Sharia Economics, Economic Education, Financial Accounting, Cost Accounting, Auditing, Managerial Accounting, Accounting Information Systems, Economics Education and Learning.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 171 Documents
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Analisa Penerapan Akuntansi Pertanggung Jawaban Dalam Menilai Kinerja Pusat Biaya (Studi Kasus Pada Penjualan Fashion Big Indoka Batik) Purwanti, Purwanti; Laila, Alfi Zahra; Kamila, Alika Shafa Eka; Rahmadan, Larasati Ayundani; Oktaviani, Lutfiah; Putri, Maryuti Azzahra; Salim, Muhammad; Fitriani, Oki; Bahrudin, Salwa Nabillah; Sartika, Sindy
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1319

Abstract

The purpose of this study was to determine the application of Indoka Batik's accountability principles as an instrument for assessing cost center performance. The research method used was a qualitative case study approach. Data collection techniques included observation, interviews, and document management to obtain valid and relevant data. The results showed that the implementation of accountability obligations at Indoka Batik was successful. This was illustrated by a clear organizational structure, a planned budget preparation process, appropriate cost classification, and a transparent cost reporting system. These four aspects are indicators that accountability is used as a basis for performance assessment and management decisions. Accountability accounting emphasizes the responsibility of each unit within the organization and manages activities and resources under control. Furthermore, this principle also provides financial performance measures as the primary instrument for assessing the effectiveness and efficiency of administrative task implementation. However, this study also revealed operational inefficiencies, as measured by a 5°C budget deviation during the 2020-2023 period. This statement has indicated the importance of assessing and improving budgeting and management processes for future cost management.
Analisis Faktor-Faktor Yang Mempengaruhi Kesadaran Wajib Pajak Dalam Membayar Pajak Pada UMKM Kota Medan Lirianti, Saltinaria; Sutanto, Hermawan; Saragih, Jhon Raphael
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1320

Abstract

This study seeks to assess the impact of taxpayer knowledge, compliance, and income level on awareness of Micro, Small, and Medium Enterprises in Medan City. This study employs descriptive quantitative analysis and multiple regression, with a sample size of 100 respondents. The findings of this study demonstrate that Tax Knowledge positively and significantly influences Tax Awareness among Micro, Small, and Medium Enterprises. Tax compliance positively and significantly influences taxpayer awareness of Micro, Small, and Medium Enterprises in Medan City. The income tax level positively and significantly influences taxpayer knowledge of Micro, Small, and Medium Enterprises in Medan City.
Pengaruh Transformasi Digital Dan Keterlibatan Pegawai Terhadap Kinerja Pegawai Di Dinas Perkebunan Dan Peternakan Kabupaten Ogan Komering Ilir Lidia, Lidia; Aliya, Sabeli
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1325

Abstract

This study aims to examine the influence of digital transformation and employee engagement on employee performance. A quantitative approach with total sampling was used, involving 62 respondents. Data were obtained through questionnaires, observations, and interviews, then analyzed using multiple linear regression in SPSS. T-test results indicate that digital transformation (t = 3.625) and employee engagement (t = 9.343) have a positive and significant effect on employee performance. The F-test shows an F-value of 91.394 > F-table 3.15 with a significance level of 0.000, indicating that both variables simultaneously have a significant effect on performance. Digital transformation increases work efficiency and speed, while employee engagement strengthens motivation and responsibility. This study emphasizes the importance of synergy between technology implementation and active employee participation in improving the quality of public services
Pengaruh Strategi Pemasaran Terhadap Peningkatan Penjualan di E-commerce Studi Kasus di UMKM Kota Kalianda Lampung Selatan Naqiya, Alfina Zsazsa
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1327

Abstract

Perkembangan teknologi digital telah mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk memanfaatkan platform e-commerce sebagai sarana pemasaran dan penjualan. Penelitian ini bertujuan untuk menganalisis pengaruh strategi pemasaran digital terhadap peningkatan penjualan di e-commerce, dengan studi kasus pada UMKM di Kota Kalianda, Lampung Selatan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan verifikatif. Data dikumpulkan melalui kuesioner yang disebarkan kepada 60 pelaku UMKM yang aktif berjualan secara online. Hasil analisis regresi linear menunjukkan bahwa strategi pemasaran digital (konten promosi, media sosial, harga, dan pelayanan pelanggan) berpengaruh signifikan terhadap peningkatan penjualan. Temuan ini menunjukkan pentingnya penerapan strategi pemasaran yang tepat untuk mengoptimalkan kinerja penjualan UMKM di platform e-commerce.
Efektivitas Kinerja Keuangan Pemerintah Provinsi Sumatera Utara Dalam Rangka Meningkatkan Pendapatan Asli Daerah Guna Mendorong Pertumbuhan Ekonomi Sihombing, Tania Damme; Br. Gurusinga, Latersia; Yusnaini, Yusnaini
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1328

Abstract

This study aims to analyze the effectiveness of the financial performance of the Government of North Sumatra Province in increasing Regional Original Revenue (PAD) to stimulate regional economic growth. The study is grounded in the importance of effective and efficient regional financial management as a means to strengthen regional financial capacity and ensure equitable economic development across all areas. The research employs a descriptive qualitative approach, using data collection techniques such as literature review, observation, and document analysis, including Budget Realization Reports (LRA), Regional Government Financial Reports (LKPD), and Gross Regional Domestic Product (GRDP) data from 33 regencies/cities in North Sumatra Province during the 2021–2023 period. The findings reveal that although there is a growing trend in PAD realization and the financial management effectiveness in several regencies/cities is categorized as fairly to highly effective, the contribution of PAD to economic growth remains uneven. Dependence on specific types of revenue and the low proportion of productive capital expenditures are the main obstacles to optimizing the use of PAD. This study concludes that improving the effectiveness of regional financial performance requires diversification of PAD sources, strengthening of financial management systems, and allocating budgets to strategic and productive sectors that directly support inclusive and sustainable economic growth in North Sumatra Province.
Optimalisasi Ketercapaian Pajak Bumi Dan Bangunan Perdesaan Perkotaan (PBB-P2) Dalam Meningkatkan Pendapatan Asli Daerah Kota Medan Kaban, Topanta; Br. Gurusinga, Latersia; Sutanto, Hermawan
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1329

Abstract

This study aims to analyze the optimization of the achievement of Rural and Urban Land and Building Tax (PBB-P2) in increasing the Local Own-Source Revenue (PAD) of Medan City. In the context of fiscal decentralization, PBB-P2 is a crucial instrument that local governments can utilize to finance development and enhance fiscal independence. This research employs a qualitative descriptive approach, using data collection techniques such as literature review, observation, and documentation of PBB-P2 realization and target data in Medan City during the period 2021–2023. The results indicate that despite the significant tax potential, the realization of PBB-P2 revenue tends to decline and has not met the expected targets. This is mainly due to inaccurate tax object data, low taxpayer awareness, and weak administrative and collection systems. To address these issues, optimization strategies are needed, including updating the tax database, educating the public, improving human resource capacity, and implementing information technology systems that support tax administration efficiency. The optimization of PBB-P2 collection is expected to sustainably increase Medan City’s PAD and strengthen public service delivery in the future.
Faktor–Faktor Yang Mempengaruhi Produktivitas Tenaga Kerja Panen Kelapa Sawit Di Pt. Sumur Pandanwangi Kartika (Studi Kasus: Area 1 Divisi 1) Halimah, Siti; Suroto, Suroto; Bandrang, Tirsa Neyatri
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1332

Abstract

Perkebunan kelapa sawit merupakan salah satu industri nonmigas yang paling penting dalam menghasilkan devisa. Salah satu perusahaan yang bergerak di sektor perkebunan kelapa sawit adalah PT Sumur Pandanwangi Kartika. Dalam upaya meningkatkan produksi, peran tenaga kerja dalam suatu organisasi sangatlah penting. Peningkatan produktivitas tenaga kerja bisa dipengaruhi oleh banyak faktor seperti umur, lama bekerja, pendidikan, jumlah tanggungan, dan premi.Tujuan dari penelitian ini untuk mengetahui “bagaimana faktor umur, lama bekerja, pendidikan, jumlah tanggungan, dan premi secara bersama-sama dan secara individu mempengaruhi produktivitas tenaga kerja di Divisi I Area I PT. Sumur Pandanwangi Kartika.” Studi ini menerapkan data primer dan sekunder berupa kuesioner, wawancara, dan observasi, kemudian dianalisis menggunakan metode analisis regresi linier berganda, uji F, uji t dengan perangkat lunak SPSS. Temuan studi ini menjabarkan secara simultan faktor umur, pendidikan, jumlah tanggungan dan premi berpengaruh terhadap produktivitas tenaga kerja panen dengan skor signifikansi (0,000 < 0,05).Secara parsial faktor umur dilihat pada thitung -4,091 dan lama bekerja -5,111 yang artinya berpengaruh negatif signifikan sedangkan jumlah tanggungan nilai signifikansi 0,000 dan premi 0,017 yang artinya berpanguruh signifikan. Pendidikan tidak berpengaruh dengan nilai signifikan tidak berpengaruh dilihat dari nilai nilai probablitas 0,079 > 0,05 α.
Peran Pengawasan dan Program Efisiensi dalam Mewujudkan Transparansi Pemerintah: Perspektif Good Governance Priono, Utami; Putri, Dinar Anggia; Mappadang, Agoestina
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1337

Abstract

With a focus on spending efficiency, the 2025 state budget planning has started to implement the Presidential Instruction that President Prabowo Subianto of the Republic of Indonesia issued. The goal of this strategy is to guarantee that public monies are used as efficiently as possible and provide real advantages to the community. However, a strong oversight system is necessary to keep an eye on budget allocation and realization to ensure its efficacy. Audits, both internal and external, are essential for encouraging openness and avoiding financial abuse. From the standpoint of good governance, this study attempts to examine how budget efficiency initiatives and monitoring procedures contribute to increased government transparency. Using a literature review approach, the study consults scholarly publications, national regulations, and institutional records. The results show that two interconnected pillars of good governance are efficiency and transparency. A key tool for upholding accountability and focusing efficiency efforts on the interests of the public is effective oversight. Therefore, striking a balance between social justice, efficiency, and service delivery is essential to the government's ability to successfully apply these principles. It is anticipated that this research will further transparent, accountable, and responsive governance.
Pengaruh Workplace Well Being Terhadap Employee Performance Yang Dimediasi Oleh Employee Engagement pada CV Wira Jaya Abadi Denpasar Rahayu, Ni Komang Vina; Pratama, Octavianus Sumardana; Herlambang, Putu Gede Denny
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1338

Abstract

Employee performance is the result of work in terms of quality and quantity achieved by an employee in carrying out their duties in accordance with the responsibilities given to the employee. There is a phenomenon where some employees are deemed to have not achieved the expected performance standards. This research aims to determine and analyze the influence of workplace well-being on employee performance which is mediated by employee engagement at CV Wira Jaya Abadi Denpasar. The research population was 54 employees with the sampling technique used in this research was saturated sampling. The data analysis method uses multiple linear regression analysis and path analysis using classical assumption testing first. Overall, each hypothesis shows a positive and significant influence. Among them, workplace well being on employee engagement, employee engagement on employee performance, workplace well being on employee performance, and employee engagement play a role in mediating the influence of workplace well-being on employee performance.
Pemasaran Digital Ikan Bilih Jorong Kampung Tangah, Sumatera Barat Fajri, Emzia
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1341

Abstract

Penelitian ini bertujuan untuk menganalisis potensi dan strategi pemasaran digital dalam meningkatkan daya saing dan penjualan ikan bilih (Mystacoleucus padangensis), salah satu komoditas perikanan endemik Danau Singkarak, Sumatera Barat. Ikan bilih memiliki nilai ekonomi dan budaya yang tinggi, namun pemasarannya masih terbatas pada sistem tradisional dan belum banyak memanfaatkan teknologi digital. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi lapangan, wawancara dengan pelaku usaha perikanan, serta observasi terhadap penggunaan platform digital seperti marketplace dan website lokal. Hasil penelitian menunjukkan bahwa pemasaran digital mampu memperluas jangkauan pasar, meningkatkan visibilitas produk, serta memberikan nilai tambah melalui branding dan kemasan modern. Kendala utama yang dihadapi adalah rendahnya literasi digital pelaku usaha dan keterbatasan infrastruktur internet di beberapa wilayah produksi. Penelitian ini merekomendasikan integrasi strategi pemasaran digital dengan kearifan lokal guna menjaga kelestarian ikan bilih dan meningkatkan kesejahteraan masyarakat sekitar Danau Singkarak.

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