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The Effect of Capital Employed, Human Capital and Structural Capital on Financial Performance on the Consumer Goods Sector Period 2015-2019 Yerisma Welly; Arfan Ikhsan; Chandra Situmeang
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.501 KB)

This study aims to examine the effect of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) on the financial performance of Return On Equity (ROE) of companies in the consumer goods industry sector. The population in this study is the financial statements of companies in the consumer goods industry listed on the IDX during the 2015-2019 period. This study used purposive sampling with 31 companies and 155 observations. The method of data analysis in this study is panel data regression with a panel that is more appropriate to use is the Fixed Effect Model (FEM) method using the Eviews 9 program as a data processing program. The results showed that CEE and SCE had a positive and significant effect on financial performance. If the higher the CEE and SCE, the higher the ROE of the company, so this can create stakeholder trust in the company. Meanwhile, employee costs are costs that have relatively no effect on income, while ROE is indicated by income, thus proving that HCE has a positive effect, but does not have a significant effect on financial performance.

Role of Green Intellectual Capital and Green Innovation to Corporate Economic Sustainability Yerisma Welly; Martin Yehezkiel Sianipar; Novi Darmayanti; Arthur Simanjuntak; Muhammad Isa Alamsyahbana
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7260

The purpose of this study was to determine the effect of GIC and GI on CES. The research focused on consumer goods sector listed on the IDX for 2018-2022 period with a sample of 42 companies. The research method uses quantitative data analysis with a panel data regression analysis approach. Findings reveal a significant and positive relationship between GIC and CES. GIC enables companies to adopt sustainable business practices, which increases company profitability. GIC provides a competitive advantage in managing environmental risks, meeting customer demands regarding environmental issues, and adapting to changes in regulations related to sustainability. However, the results also show a significant negative impact of GI on CES. GI may lead to a decline in CES in the short term because significant financial resources are required to implement green innovations, which can reduce a company's financial elasticity. This can force companies to abandon profitable production and investment activities.

PENGUATAN PENGELOLAAN KEUANGAN DAN PEMASARAN DIGITAL UNTUK UMKM BERKELANJUTAN DI CAFE PELANGI PEMATANG SIANTAR Erbin Chandra; Vivi Candra; Yerisma Welly; Marto Silalahi; Martin Yehezkiel Sianipar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17390

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peranan sangat penting dalam perekonomian lokal. Pengelolaan keuangan yang efektif dan pemasaran digital yang tepat dapat menjadi faktor kunci dalam meningkatkan kinerja dan daya saing UMKM. Metode pengabdian ini melibatkan pelatihan intensif dan bimbingan praktis kepada UMKM di Cafe Pelangi Pematang Siantar. Pelatihan difokuskan pada pengelolaan keuangan dasar, termasuk pencatatan pendapatan dan pengeluaran, perencanaan anggaran, dan penggunaan alat bantu keuangan. Selain itu, pelatihan juga mencakup pengenalan tentang pemasaran digital, seperti penggunaan media sosial, pembuatan situs web, iklan digital, dan strategi pemasaran online lainnya. Hasil yang diharapkan dari pengabdian masyarakat ini adalah peningkatan kemampuan pengelolaan keuangan dan pemasaran digital UMKM di Cafe Pelangi. Dengan peningkatan ini, diharapkan UMKM dapat mengoptimalkan penggunaan sumber daya keuangan mereka, meningkatkan visibilitas produk atau layanan melalui pemasaran digital, dan mencapai pertumbuhan bisnis yang berkelanjutan.

Profitability Conventional Banking : Are influencing Inflation, Capital Resilience, Efficiency in Fund Gathering and Allocation? Novi Darmayanti; Ana Fitriyatul Bilgies; Sevira Lupita Anjani; Martin Yehezkiel Sianipar; Yerisma Welly
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1910

This research aims to examine and analyze the influence of inflation, Capital Adequacy Ratio, Loan to Deposit Ratio, and mobile banking on the profitability of conventional commercial banks (an empirical study of conventional commercial banks listed on the Indonesia Stock Exchange from 2018 to 2022). The research design has a causal associative nature with a quantitative approach. The population in this study consist of conventional commercial banks listed on the Indonesia Stock Exchange that implemented mobile banking technology for five consecutive years during the period 2018-2022. The sampling technique used is purposive sampling, resulting in 6 samples out of 30 conventional commercial banks. Data analysis is conducted through descriptive analysis, inner model analysis, outer model analysis, and hypothesis testing using the SmartPLS v.3.2.9 software. The research findings indicate that the variables of inflation, Capital Adequacy Ratio, and Loan to Deposit Ratio have a positive and significant impact on the profitability on conventional commercial banks. However, the mobile banking variable does not have a significant impact on the profitability of conventional commercial banks

The Existence of Women's Entrepreneurship in the VUCA Era: Analyzing The Role of Socio-Cultural Support System and Financing on MSMEs Yerisma Welly; Musa Fernando Silaen; Debi Eka Putri; Martin Yehezkiel Sianipar
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.893

The challenge for MSMEs in the digital era is the emergence of Volatility, Uncertainty, Complexity, and Ambiguity or VUCA, so that the role of socio-cultural support systems and relevant financing is needed for MSMEs, especially those based on women's entrepreneurship. This study aims to analyze how the role of the socio-cultural support system and financing in the development of women entrepreneurship-based MSMEs. This research is quantitative with survey method. Research data were collected through interviews; focus group discussions (FGDs); and surveys of respondents of women entrepreneurship-based MSMEs. Based on the research results, it is known that women entrepreneurship MSMEs can face the VUCA era through the role of the socio-cultural support system, especially dimension_a and dimension_b in developing their business. Then, there is also the role of the financing support system, namely dimension_a and dimension_b. The existence of MSME development supported by the role of the socio-cultural support system and financing will improve the economic conditions of MSME actors in a sustainable manner, even in the VUCA era.

The Existence of Women's Entrepreneurship in the VUCA Era: Analyzing The Role of Socio-Cultural Support System and Financing on MSMEs Yerisma Welly; Musa Fernando Silaen; Debi Eka Putri; Martin Yehezkiel Sianipar
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.893

The challenge for MSMEs in the digital era is the emergence of Volatility, Uncertainty, Complexity, and Ambiguity or VUCA, so that the role of socio-cultural support systems and relevant financing is needed for MSMEs, especially those based on women's entrepreneurship. This study aims to analyze how the role of the socio-cultural support system and financing in the development of women entrepreneurship-based MSMEs. This research is quantitative with survey method. Research data were collected through interviews; focus group discussions (FGDs); and surveys of respondents of women entrepreneurship-based MSMEs. Based on the research results, it is known that women entrepreneurship MSMEs can face the VUCA era through the role of the socio-cultural support system, especially dimension_a and dimension_b in developing their business. Then, there is also the role of the financing support system, namely dimension_a and dimension_b. The existence of MSME development supported by the role of the socio-cultural support system and financing will improve the economic conditions of MSME actors in a sustainable manner, even in the VUCA era.

KAJIAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM BUDAYA KEARIFAN LOKAL TRADISI HANYUT LANCANG DI KABUPATEN LANGKAT Galih Supraja; Yerisma Welly; Noviani Noviani; Farah Soufika Thahirah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 9 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i9.2023.4573-4585

Tradisi Hanyut Lancang di Kabupaten Langkat dilakukan sebagai wujud pelaksanaan praktik dan pengungkapan Corporate social responsibility (CSR). Hal ini digunakan untuk menjaga hubungan baik antara entitas dan pemangku kepentingan. Internalisasi budaya dapat menjadi pijakan dalam banyak kegiatan. Internalisasi ini dikhususkan dalam pelaksanaan kegiatan dan pengungkapan CSR. Hal ini dapat diasumsikan sebagai bentuk corporate ibadah. Penelitian bertujuan untuk menginterpretasikan praktik dan pengungkapan CSR terkait dengan budaya kearifan lokal. Penelitian ini menggunakan metode studi kasus. Peneliti melakukan wawancara dan penelusuran mendalam terhadap bentuk CSR. Dokumen pendukung merupakan data sekunder pendukung pelaksanaan kegiatan CSR di perusahaan dan industri. Data yang diperoleh diolah kemudian disintesis berdasarkan kajian-kajian terkait CSR dan budaya untuk menghasilkan deskripsi tentang hubungan antara budaya dan Praktik CSR yang dilakukan perusahaan dan industri di Kabupaten Langkat.. State of the art dan kebaharuan penelitian ini mengisi gap mengenai praktik dan pengungkapan CSR terkait kearifan lokal yang dimiliki suatu daerah.

The Effect of Auction Fee, Administration Fees of State Receivables Management and Management of State-Owned Assets Against Actualization of State Non-Tax Revenue on Kantor Pelayanan Kekayaan Negara dan Lelang Medan Period 2019-2021 Arthur Simanjuntak; Septony B. Siahaan; Duma Megaria Elisabeth; Yerisma Welly; Dewi Delima Hutagalung
Indonesian Journal of Banking and Financial Technology Vol. 1 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v1i4.6581

This study examined the effects of auction fees, state receivables management costs, and state property management costs on the realization of non-tax state revenue at the State Asset Service Office and Medan Auction from 2019 to 2021. The Medan KPKNL Performance Achievement Report, which contains the Budget Report and Realization of PNBP for the 2019–2021 year and has a total population of 36, is the population in this research. Due to the large population in this study being relatively small (limited), the sample was chosen using the saturation or census sampling approach. To characterize each variable in this study, this form of research employs a descriptive quantitative technique utilizing secondary data. The Statistical Product and Service Solution (SPSS) Version 25 will process the data. The data analysis method used in this study employs multiple linear regression analysis tests, a coefficient of determination test, a partial hypothesis test (t-test), and a simultaneous test (F test) with a significance level of 0.05. Each variable is stated to have a positive and significant effect on Non-Tax State Revenue based on the results of data analysis tests that have partially been conducted on Auction Fees, Administrative costs for managing state receivables, and Management of state property, and the consequences of research simultaneously stated that all independent variables have an effect positive and significant to PNBP simultaneously with the test results of the coefficient of determination showing in 72.1%.

ANALYSIS OF STRENGTHENING TAXPAYER COMPLIANCE THROUGH THE E-SAMSAT SYSTEM, QUALITY OF SERVICES AND TAX SANCTIONS Loist Abdi Putra; Christine Loist; Efendi Efendi; Yerisma Welly; Acai Sudirman
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.4860

Purpose: This study aims to analyze the model of strengthening taxpayer compliance through the e-sam sat system, service quality, and tax sanctions at the tax office at the Pematang Siantar Samsat office. Methods: This study used a library and field research design with a quantitative causality approach. Data analysis: Data analysis techniques using the SEM method with Partial Least Squares Modeling (PLS-SEM). Each hypothesis proposed in this study will be tested using SmartPLS Version 3.0 software. The structural Equation Model (SEM) approach based on Partial Least Square is used for hypothesis testing. Results and discussion: The results of the data analysis confirm that the e-samsat system, service quality, and tax sanctions significantly affect taxpayer compliance. Conclusion: With the e-Samsat system, service quality, and appropriate tax sanctions, taxpayers can pay vehicle tax online or through a mobile application. This provides convenience and comfort for taxpayers because they do not need to visit the Samsat office in person. Although the e-Samsat system, service quality, and tax sanctions can play an important role in increasing taxpayer compliance, it is important to remember that an approach focusing solely on these three variables is only partially practical. Education, awareness, and a persuasive approach are also needed to create an environment that supports voluntary compliance by taxpayers. Tujuan: Penelitian ini bertujuan untuk menganalisis model penguatan kepatuhan wajib pajak melalui sistem e-samsat, kualitas pelayanan dan sanksi perpajakan di kantor pajak di kantor Samsat Pematang Siantar. Metode: Penelitian ini menggunakan desain penelitian kepustakaan dan lapangan dengan pendekatan kuantitatif kausalitas. Analisis data: Teknik analisis data dengan menggunakan metode SEM dengan Partial Least Squares Modelling (PLS-SEM). Setiap hipotesis yang diajukan dalam penelitian ini akan diuji menggunakan software SmartPLS Versi 3.0. Pendekatan Structural Equation Model (SEM) berdasarkan Partial Least Square dilakukan untuk pengujian hipotesis. Hasil dan diskusi: Hasil analisis data mengkonfirmasi sistem e-samsat, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Kesimpulan: Dengan adanya sistem e-Samsat, kualitas pelayanan, sanksi perpajakan yang baik, maka wajib pajak dapat membayar pajak kendaraan secara online atau melalui aplikasi seluler. Hal ini memberikan kemudahan dan kenyamanan bagi wajib pajak karena mereka tidak perlu mengunjungi kantor Samsat secara langsung. Meskipun sistem e-Samsat, kualitas pelayanan, dan sanksi perpajakan dapat berperan penting dalam meningkatkan kepatuhan wajib pajak, penting untuk diingat bahwa pendekatan yang berfokus hanya pada ketiga variabel tersebut tidak sepenuhnya efektif. Pendidikan, kesadaran, dan pendekatan persuasif juga diperlukan untuk menciptakan lingkungan yang mendukung kepatuhan sukarela dari wajib pajak.

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