JAME: Journal of Accounting, Management, and Economics

Public Perception of Financial Use Technology (Case Study of MSMEs in Medan City)

Suci Andini — 2022-12-01

Abstract.This study intends to detect the effect of perceived benefits and perceived convenience on the financial technology of MSMEs in the Medan Amplas, Medan Denai and Medan Area sub-districts. The population in this study is MSME consumers in the Medan Amplas, Medan Denai and Medan Area sub-districts, which are estimated to be more than 1000 people. The sample is 100 people. The data analysis technique used multiple regression analysis, partial test, simultaneous test and determination test, previously carried out validity and reliability tests and classical assumption tests. The results of the study partially proved that perceived benefits and perceptions of convenience had an effect on the financial technology of SMEs in Medan Amplas District, Medan Denai and Medan Area. Simultaneously perceived benefits and perceived convenience of financial technology.

ANALYSIS OF USING RELEVANT COSTS AS A BASIS FOR THE DECISION TO ACCEPT OR REFUSE SPECIAL ORDERS AT UD. ADLI

Octavia Magdalena Sitorus — 2022-12-01

Abstract : Analysis of the Use of Relevant Costs as a Basis for Decision Making to Accept or Reject Special Orders of UD. Adli.This study plans to dissect the use of important expenditures as a reason for making decisions to terminate extraordinary orders at UD.adli. This study uses a subjective methodology, a plan to decide on the use of significant costs as a reason to decide whether to admit or reject a special order at UD. fair. The subject of this examination is UD. Adli and the object of this examination are related to financial expenditures at UD. fair. The investigative strategy used is subjective spellbinding. Based on the exploration results, it is known that the calculation of the costs involved can be used as a reason for making a decision to accept or reject extraordinary orders at UD. Adli. UD. Adli understands that they received requests for tofu pieces (excluding custom requests) of 392,300 bits of tofu in 2020 at a predetermined cost of Rp. 900,- per piece. Assuming the cost proposed by the buyer is below Rp. Rp. 900, - then at that time UD. Adli will refuse the extraordinary request. In setting the order using a fairly large cost, in particular charging all costs, both the cost of natural materials, work costs, and manufacturing costs above the cost as a reason for determining the cost of the request. The request fee set by this organization resulted in a net profit of Rp. Rp. 40,179,791 from 2020, data on the real limit of 392,300 bits of tofu were obtained.

The Effect of Lowering UMKM Tax Rates and Tax Sanctions on Taxpayer Compliance ( Case Study of UMKM Registered at KPP primary bottom Pakam)

Inayah Savitri, — 2022-12-01

Abstract. The purpose of this experiment is to detect the effect of reducing UMKM tax rates and tax sanctions on the tax compliance of UMKM actors registered at the Lubuk Pakam KPP Pratama. The population in this study is UMKM registered at KPP Pratama Lubuk Pakam in 2020 as many as 140,549. The sample is 100 taxpayers. The treatment of data observation used multiple regression studies, partial tests, simultaneous tests and determination tests, previously carried out validity and reliability tests, and classical assumption tests. The experimental product is proven by each variable, namely the decrease in UMKM tax rates and tax sanctions that affect taxpayer compliance. Simultaneously the decrease in UMKM tax rates and tax sanctions affect taxpayer compliance. The experimental product of determination found the Adjusted R Square value of 0.762, which means that the ability of the UMKM tax rate reduction variable and tax sanctions to explain the taxpayer compliance variable is 0.762 or 76.2%, the residual 23.8% is explained by variables not observed in this experiment such as mandatory knowledge. taxes, taxpayer attitudes, tax awareness of the quality of tax service services, taxpayer counseling, tax socialization, and others.

The Effect Of Community Participation And Internal Control Systems On Accountability Financial Management Of Village Funds In Labu Beach District Village

Henny Andriyani Wirananda — 2022-12-01

Abstract - This study aims to examine the effect of community participation and internal control systems on the accountability of village fund financial management in the village of Pantai Labu District, Deli Serdang Regency. The analysis used is multiple linear regression method using the IBM SPSS (Statistical Package for Social Science) version 25. The results of this study indicate that: (1) Community participation has no partial and significant effect on Village Fund Financial Management Accountability. (2) Transparency partially and significantly affects the Accountability of Village Fund Financial Management. (3) Internal Control System partially and significantly affects the Accountability of Village Fund Financial Management. (4) Community Participation, Transformational Leadership, Transparency, and Internal Control Systems simultaneously and significantly affect the Accountability of Village Fund Financial Management. (5) Internal Control System partially and significantly affects the Accountability of Village Fund Financial Management.

The Influence Of Market Orientation And Product Quality On The Success Of Souvenir Msmes In The Workshop Market

Nurul Maliza — 2022-12-01

ABSTRACT

This study analyzes the effect of market orientation and product quality on the success of UMKM souvenirs at the Perbaungan Workshop Market. The research method used in this research is descriptive quantitative. This research was conducted on Pasar Workshop Street, Serdang Berdagai Regency. The time of this research began in August-September 2022. The population in this study were SMEs for souvenirs at the Perbaungan workshop market. The sampling technique in this study is saturated sampling technique. The number of SMEs for souvenirs in the garage workshop market is 53 people (less than 100 people), so all SMEs are taken as respondents. The analytical method used is multiple linear regression using the SPSS version 20 program. The results of this study obtained a multiple linear regression equation Y = 14.811 + 0.273 X1 + 0.224 X2 + e. The results of this study indicate that the t-count > t-table (2.255 > 1.29907) and a significant value of 0.029 is less than 0.1, meaning that market orientation has a significant effect on the success of UMKM souvenirs in the Perbaungan workshop market, so Ha1 is accepted. The t-count > t-table (1.935 > 1.29907) and a significant value of 0.058 is less than 0.1, meaning that product quality has a significant effect on the success of UMKM souvenirs in the Perbaungan workshop market, so Ha2 is accepted. Fcount (4.290) > Ftable (3.183), and a significant value of 0.019 <0.1, it can be concluded that the fourth hypothesis is accepted, meaning that the market orientation (X1) and product quality (X2) variables simultaneously influence the success of MSMEs by -gifts at the Perbaungan workshop market (Y). The adjusted coefficient of determination (R Square) is 0.383, this means that 38.3% of the dependent variable can be explained by the independent variable while the rest (100% - 38.3% = 61.7%) is explained by other variables outside the variables studied.

THE EFFECT OF PRICE AND HALAL AWARENESS ON CONSUMER BUYING INTEREST IN MS GLOW PRODUCTS

Ayunda Lestari Fau — 2022-12-10

Abstract- This study aims to determine the effect of price and halal awareness on the buying interest of MS Glow consumers in Dusun VI Tanjung Morawa. This study used a quantitative descriptive method, the population was residents of Bandar Labuhan Village who used MS GLOW products totaling 943 people. The place for this research is in Hamlet VI of Bandar Labuhan Village, Tanjung Morawa District, North Sumatra, which starts from April to November 2022. The sampling technique of this study used the Slovin Formula, so that the study sample was set at 90 people. The results of this study show that the multiple linear regression equation obtained the equation Y = 5.602 + 0.531 X ₁ + 0.493 X_2. The results of the t test obtained a _calculated t value = 7.937 > t_table= 1.662 and a significance of 0.000 < 0.05, then H a is accepted and H_o is rejected which means that the price variable (X₁) partially has a significant influence on consumer buying interest (Y) MS Glow Dusun VI Tanjung Morawa. The calculated t value = 4.694 > t_table= 1.662 and significance 0.003 < 0.05, then H a is accepted and H_o is rejected which means that the Halal Awareness variable (X₂) partially has _a significant influence on Consumer Buying Interest (Y) MS Glow Hamlet VI Tanjung Morawa. The results of the F test obtained a positive value F_count = 54.677 > F_table = 2.71 and a significance of 0.000 < 0.05, meaning that the variables Price and Halal Awareness simultaneously have a positive and significant effect on Consumer Buying Interest (Y) MS Glow Dusun VI Tanjung Morawa. The Adjusted R Square (R²) value was 0.686 or 68.6%, while the remaining 31.4% was explained by other variables not studied in the study. So this study concluded that Price (X₁) and Halal Awareness (X₂) affect Consumer Buying Interest (Y).