Article Per Year (5 Year)
p-Index From 2021 - 2026
5.547
P-Index
This Author published in this journals
All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Teknologi Pendidikan Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Journal of Economic, Bussines and Accounting (COSTING) Jurnal Proaksi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Abdimas Universal Business, Economics and Entrepreneurship Al-Mal:Jurnal Akuntansi dan Keuangan Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Management and Sustainable Development Journal Jurnal Manajemen Retail Indonesia (JMARI) Jurnal Ekonomi Akuntansi Prima Journal Of Business, Finance, and Economics (JBFE) Jurnal Ipteks Terapan : research of applied science and education Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Journal of Applied Management Research Indonesian Accounting Literacy Journal International Journal Of Economics Social And Technology Transformatif: Ekonomi, Bisnis dan Kewirausahaan Governors Media Akuntansi Perpajakan Jurnal Kewirausahaan Bukit Pengharapan Mount Hope Global Economic Journal Jurnal Pengabdian Bukit Pengharapan Journal Accounting International Mount Hope Mount Hope Management International Journal JURALINUS
Situmorang, Dokman Marulitua
Institut Teknologi Dan Bisnis Kristen Bukit Pengharapan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PT. AGRIFOOD PUTRA SURYA Situmorang, Dokman Marulitua; Herawati, Mira; Djong, Alexander Mario Retto
Journal Accounting International Mount Hope Vol. 1 No. 4 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.161

Abstract

This study analyzes financial ratios to predict the bankruptcy level of PT Agrifood Putra Suryafrom 2018 to 2022 and the accuracy of the Altman Z-score method in calculating bankruptcypredictions for company purposes. The research uses primary data in the form of companyfinancial reports from 2018 to 2022 which were obtained directly from PT Agrifood Putra Surya.The type of assessment used is descriptive using quantitative methods to calculate financialratios. Altman Z-score analysis in 2018-2020 PT Agrifood Putra Surya is in the gray area,indicating the company is in a vulnerable position. The company continues to suffer losses dueto weak sales and the Covid-19 pandemic. In circumstances like this, companies face financialproblems that need to be managed well. Meanwhile, in 2021 and 2022, PT. Agrifood Putra Suryais starting to rise and is in a safe area with a high Z-score of 5.48 for 2021. PT Agrifood PutraSurya is still surviving and starting to rise in this dynamic situation.
DAMPAK PANDEMI COVID- 19 TERHADAP PENERIMAAN PAJAK DI INDONESIA Situmorang, Dokman Marulitua; Wahyudi, Wahyudi
Journal Accounting International Mount Hope Vol. 1 No. 4 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.162

Abstract

Based on these problems, the research is intended to analyze the relationship between. TheCovid-19 pandemic caused a decline in tax revenues in Indonesia which also caused economicgrowth to decline. The data collection technique used is quantitative data collection in the form oftax revenues in Indonesia for 2018 - 2020 obtained from the Information System within theDirectorate General of Taxes. Data collection for that year was based on the consideration thatthe periods before and during the Covid-19 pandemic had to be compared to obtain researchconclusions. Based on the data obtained, it is then analyzed to link the facts with variousapplicable regulations so that we can get an idea of the influence of the Covid-19 pandemic ontax revenues in Indonesia. The research results show that the Covid-19 pandemic in Indonesiahas had a significant effect on tax revenues. The government has taken various measures tominimize the decline in tax revenues, which of course cannot be avoided. As is known, taxrevenues will be managed to fund the handling of Covid-19 in Indonesia, so we should help withthe government's steps in the easiest way to do this, namely by purchasing goods from MSMEbusiness actors so that the economy in Indonesia can improve.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEINGINAN WAJIB PAJAK DALAM MENGGUNAKAN E-FILING DI KOTA BATAM Situmorang, Dokman Marulitua; Rahmawati, Yuli
Journal Accounting International Mount Hope Vol. 1 No. 4 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.163

Abstract

The research objective is whether there is an impact of perceived usefulness ontaxpayers' interest in using e-filing? Is there an impact of perceived convenience ontaxpayers' interest in using e-filing? Is there an impact of information technologyreadiness on taxpayers' interest in using e-filing? The method used is to compare thenumber of taxpayers in 2019 and 2020. The population in this study is all individualtaxpayers in Batam City. The sample was determined randomly from various taxpayerrespondents who had used the e-filing system. The results of this study show thatPerception of Usefulness, Perception of Ease, and Readiness of Information Technologyinfluence Taxpayers' Interest in Using the e-filing system
MANAJEMEN PENGENDALIAN TRANSAKSI PENGELUARAN PADA KPP MALANG SELATAN Wulandari, Siska Devi; Situmorang, Dokman Marulitua
Mount Hope Management International Journal Vol. 1 No. 3 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v1i3.169

Abstract

Cash disbursements are transactions that result in a reduction in cash balances in the State Revenue and Expenditure Budget either in cash through Stock Money or from state cash accounts originating from expenditures, purchases of capital goods, transfer expenditures via government credit cards or other expenditures . Internal control is a process implemented or influenced by stakeholders designed to provide adequate assurance regarding the achievement of organizational goals. Therefore, it is necessary to know the controls that have been carried out in cash disbursement transactions so that we can determine whether cash disbursement transactions have been carried out properly so as to achieve organizational goals. It is hoped that this article will provide knowledge about Government Accounting, especially cash disbursement transactions.
DIGITAL MARKETING UNTUK MENINGKATKAN PENJUALAN DAN MEMPERTAHANKAN USAHA Indradewi; Situmorang, Dokman Marulitua
Mount Hope Management International Journal Vol. 1 No. 3 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v1i3.170

Abstract

The Covid-19 pandemic has an impact on the continuity of a business's sales system. The sales system which was initially carried out with direct sales between sellers and buyers is starting to shift to the online realm. Budding entrepreneurs use online food delivery services as an initial strategy to continue operating during the pandemic. This research aims to find out how effective the use of online food delivery services is in Denpasar City, especially at Kedai Sosis Peguyangan. It is hoped that this research will provide an overview to novice business people regarding technological developments, in this case online food delivery services, as an effort to understand changes in consumer behavior in meeting food needs. The owner of the Peguyangan Sosis Shop was the subject of this research. Grab-Food and Go-Food online food delivery services are the choice of the owner of Kedai Sosis Peguyangan as a partner in operating his business. This research uses descriptive qualitative research methods with data collection techniques carried out by observation and in-depth interviews. This research shows that using online food delivery services in running a business, especially during the Covid-19 pandemic, has a positive impact on increasing sales profits and product diversification.
MANAJEMEN PEMBERIAN KREDIT PENSIUN PADA PT. BANK BTPN PURNA BAKTI Handayani, Rina Nurul; Situmorang, Dokman Marulitua
Mount Hope Management International Journal Vol. 1 No. 3 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v1i3.171

Abstract

This research aims to find out the conditions that must be met by retirees when applying for credit, find out the mechanism of the credit granting process, find out the obstacles experienced when giving credit to retirees, overcome obstacles in the credit granting process. The data in this research was taken from interviews and documentation. The data analysis technique used in this research is the descriptive analysis method. This research was conducted by evaluating data on the credit granting process. The results of the research are that external obstacles include, customers not fulfilling the terms and conditions specified in the credit agreement and also customers having difficulty understanding information regarding credit services offered by PT. Bank BTPN Purna Bakti Tanjung Priok Branch. This can be overcome by providing brochures regarding credit, posting credit requirements on notice boards that are adjusted based on applicable regulations and regularly holding outreach to discuss pension credit or visiting customers' homes directly.
PENGOPTIMALAN MANAJEMEN PENGENDALIAN PADA PT. MULIA SAFETY SERVICE Djong, Alexander Mario Retto; Situmorang, Dokman Marulitua; Santoso, Ferry
Mount Hope Management International Journal Vol. 1 No. 3 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v1i3.172

Abstract

This research has two main objectives. First, to find out the application of the company's purchasing accounting system. Second, to evaluate whether the internal control system in the company's purchasing accounting system is running optimally. This research is a qualitative descriptive study. The research results show that the internal control system over the purchasing accounting system at PT. Mulia Safety Service Surabaya is still not comprehensive, this is due to the dual function of the purchasing department (purchasing function and receiving function) and the lack of distribution of documents (goods receipt forms) which should also be received by the accounting department. Therefore, several improvements are needed. Firstly, by creating a separate receiving section as a receiving function or you can also give this authority to the inventory section, and secondly, the receiving function also creates a document (goods receipt form) so that not only the purchasing and inventory departments receive it but also the accounting department. This improvement is expected to optimize the purchasing accounting system at PT. Mulia Safety Service Surabaya.
PENGARUH WORK FROM HOME (WFH) TERHADAP TINGKAT EFEKTIVITAS KINERJA KARYAWAN PT. LANGGENG AGRONUSA PADA MASA PANDEMI COVID-19 Widiastuti, Ina; Situmorang, Dokman Marulitua
Mount Hope Management International Journal Vol. 1 No. 3 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v1i3.173

Abstract

The government appeals to the public to temporarily stay at home to prevent the corona virus (covid-19). This policy was intensified by creating a social distancing policy. Policies created such as work from home (WFH) aim to make it easier for employees to continue working during this pandemic. With this policy, some employees think that working from home is easy to implement. However, in its implementation several obstacles were found, for example there were no tools to do the work, reduced communication and coordination between employees, and so on. If it is not resolved immediately, a very complicated working system will arise. This scientific work seeks to find out how working from home affects the effectiveness of PT employee performance. Langgeng Agronusa so that you know what you have to pay attention to when working from home, so that it doesn't reduce work effectiveness.
ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA PADA PT PELINDO REGIONAL 3 (PERSERO) Situmorang, Dokman Marulitua; Cahyani, Anggun
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 3 No 2 (2023): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v3i2.751

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas dan efisiensi dalam merealisasikan anggaran pendapatan dan belanja pada PT Pelindo Regional 3 sebagai alat pengendalian perusahaan dalam proses usaha. Peneliti menggunakan pendekatan deskriptif kuantitatif sesuai dengan teori akuntansi sektor publik. Untuk mengetahui realisasi anggaran pendapatan dan belanja mengalami kenaikan atau penurunan dengan menggunakan analisis, pertumbuhan anggaran, rasio efektivitas pendapatan, pertumbuhan belanja dan rasio efisiensi belanja pada laporan realisasi anggaran dan belanja periode 2021 dan 2022 sebagai data sekunder. Hasil dari penelitian ini adalah tingkat efektivitas perolehan realisasi pendapatan terhadap anggaran pendapatan pada tahun 2021 dan 2022 relatif sama dan menunjukkan tingkat efektivitas sangat efektif, dimana dihasilkan pencapaian rasio diatas 100%. Hal ini ditunjang dengan hampir secara keseluruhan segmen pendapatan pada Regional 3 melebihi target anggaran yang telah dibuat. Sedangkan untuk tingkat efisiensi beban pada Regional 3 tahun 2021 dan 2022 seluruhnya berada diatas 95% atau dapat dikatakan kurang efektif akibat adanya beberapa beban yang memiliki serapan tinggi , seperti Beban Bahan, Beban Pemeliharaan, dan Beban Kerjasama Mitra Usaha (KSMU).
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, BELANJA MODAL, DAN JUMLAH PENDUDUK TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN/KOTA DI SUMATRA UTARA TAHUN 2019-2022 Natasha, Felicia; Jocelyn, Nadia; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13457

Abstract

Riset ini dilakukan dengan tujuan menganalisis perubahan pertumbuhan ekonomi akibat dampak yang diberikan dari perubahan pendapatan asli daerah, dana alokasi umum, belanja modal, dan jumlah penduduk. Populasi penelitian merupakan Kabupaten/Kota pada Provinsi Sumatera Utara periode 2019 sampai 2022. Data dikumpulkan melalui laporan publikasi Badan Pusat Statistik yaitu Laporan Realisasi Keuangan Pemerintah Daerah Provinsi Sumatra Utara. Penelitian merupakan penelitian kuantitatif yang memakai metode analisis uji asumsi klasik, beserta metode analisis linear berganda. Sampel dipilih menggunakan metode dokumentasi. Kesimpulan penelitian adalah 17,1% variabilitas pertumbuhan ekonomi merupakan pengaruh dari variabel PAD, DAU, belanja modal, serta jumlah penduduk, sementara 82,9% sisanya dipengaruhi oleh variabel yang tidak tercakup yang berada di luar fokus studi, Secara parsial belanja modal memberikan dampak yang signifikan terhadap pertumbuhan ekonomi sedangkan ketiga variabel lainnya tidak. Sedangkan secara simultan, pertumbuhan ekonomi dipengaruhi oleh keempat variabel tersebut secara signifikan.
Co-Authors Adinugroho, Suryo Al-Afgani, Faisal Jamaludin Albert Yansen Andreas Aris Eko Mulyono As’adi, Amin Ayu Natalia Siagian Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan br Ginting, Nisya Elly Aprina br Tarigan, Putri patresia Cahyani, Anggun Dahoklory, Junengsi Carli Dewi Yuliyanti, Dewi Dewi, Inneke Silvia Dimas Alberto Zandroto Djong, Alexander Mario Retto Eni Duwita Sigalingging Eri Pratama Eva Lina Gultom Fennyenti, Fennyenti Freitas, Jorge Ribeiro Gumbo, Lilian Handayani, Rina Nurul Hapsari, Veneranda Rini Helena Lestari Sibuea Helmina Putri Bungsu Herawati, Mira Indradew, Indradew Indradewi Indria, Dwihanna Santri Jamain, Tries Handriman Jocelyn, Nadia Lawrence, Kellyvani Mahadi, Wimbo Manalu, Naomi Mardhiyah, Najla Ainal Marpaung, Oktavia Meliana Meliana Muhammad Yusuf Muhoyi, Edgar Mvura, Brendon Nainggolan, Benny Rojeston Marnaek Natasha, Felicia Nugroho, Truli Pakniany, Yamres Panjaitan, Angelina Kisfiyani Pratama, Eri Putri, Diana Eka Ramlan Am Silitonga Rika Dorlina Siahaan Rissa Ayustia Rony, Zahara Tussoleha Rumahorbo, Dini Sofia Ryani Dhyan Parashakti Salouw, Elvis Santoso, Ferry Setio, Klara Simarmata, Dameria Simon, Chosani Tesalora Veronika Sinaga Usman Usman, Yohanes Wahyudi Wahyudi Widiastuti, Ina Windy Winata Wulandari, Siska Devi Yuli Rahmawati