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Situmorang, Dokman Marulitua
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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.
Kondisi Kinerja Keuangan Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Mojokerto Dokman Marulitua Situmorang
Jurnal Akuntansi Publik Nusantara Vol. 1 No. 1 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v1i1.29

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Mojokerto periode Tahun 2016-2020 menggunakan analisis rasio. Metode penelitian yang digunakan yaitu Deskriptif Kuantitatif. Analisis dilakukan dengan menggunakan rasio likuiditas, rasio efektifitas dan rasio efisiensi dengan maksud mengidentifikasi kekuatan dan kelemahan pada Organisasi Perangkat Daerah. Hasil analisis laporan keuangan dengan rasio likuiditas menunjukkan Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Mojokerto kurang mampu dalam membayar kewajiban jangka pendeknya, namun rasio efektifitas dan efisiensi menunjukkan bahwa BPKAD dapat dengan sangat efektif mencapai atau melampaui target-target pendapatan yang direncanakan hingga mencapai angka rasio efektifitas diatas 200%, dan dapat dengan efisien melaksakanakan seluruh kegiatan sesuai dengan yang direncanakan bahkan sangat efisien pada tahun 2019 dan 2020.
The Influence of Financial Literacy, Financial Inclusion, Internal Control, and Financial Performance on the Decision to Use QRIS among MSMEs in Medan City Manalu, Naomi; Panjaitan, Angelina Kisfiyani; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
International Journal Of Economics Social And Technology Vol. 4 No. 1 (2025): Maret 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i1.599

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion, internal control, and financial performance on the decision to use QRIS among MSMEs in Medan City. This research is associative in nature with a quantitative approach. The sampling technique applied is purposive sampling, with a sample size of 95 respondents. Data collection was conducted through the distribution of questionnaires, which were then analyzed using multiple linear regression analysis techniques with SPSS version 25. Based on the research results, the partial analysis shows that: 1) Financial literacy has a significant influence on the decision to use QRIS; 2) Financial inclusion has a significant influence on the decision to use QRIS; 3) Internal control has a significant influence on the decision to use QRIS; 4) Financial performance has a significant influence on the decision to use QRIS. Simultaneously, financial literacy, financial inclusion, internal control, and financial performance collectively influence the decision to use QRIS among MSMEs in Medan City
SOSIALISASI MANFAAT TAX ALLOWANCE DAN TAX HOLIDAY PADA PERUSAHAAN-PERUSAHAAN DI KALIMANTAN Handriman Jamain, Tries; Situmorang, Dokman Marulitua
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 1 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari pengabdian ini untuk membantu pemerintah dan pelaku usaha dalam pemanfaatanpenggunaan fasilitas Tax Allowance Dan Tax Holiday yang disediakan oleh pemerintah. Metode yangdigunakan adalah FGD dan sosialisasi. Hasil dari Sosialisasi Manfaat Tax Allowance Dan Tax HolidayPada Perusahaan Pada Perusahaan Kalimantan adalah bahwa sosialisasi ini penting bagi pelaku usaha dancalon pelaku usaha yang akan berinvestasi atau sudah berinvestasi di negara Indonesia bahwa adanyakeringan pajak bagi pelaku usaha akan membantu pengalokasian dana atau modal yang dimiliki olehperusahaan sehingga Perusahaan Bisa Lebih Efektif Dan Efisien Dalam Pengoprasionalan Usaha
PENGARUH TINGKAT SUKU BUNGA. BIAYA OPERASIONAL, PENDAPATAN OPERASIONAL DAN CAPITAL ADEQUANCY TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BEI 2021-2024 br Tarigan, Putri patresia; br Ginting, Nisya Elly Aprina; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
Journal Accounting International Mount Hope Vol. 3 No. 3 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i3.790

Abstract

Banking companies function as financial institutions that offer various services, including fundraising, lending, and various other financial services to support economic growth. In this highly regulated sector, banks are required to maintain financial stability, run operations efficiently, and build client trust through proper risk management. The purpose of this study is to analyze the impact of price volatility, operating costs, laboratory operations, and capital tilt on profitability. This study uses 76 stocks from the Indonesia Stock Exchange as samples to conduct regression analysis. The results of this study indicate that economic growth is positively influenced by several variables, including interest rates, operating costs, operating profits, and capital ratios. The findings of this study indicate that several financial factors, such as interest rates, operating costs, laboratory operations, and capital recurrence ratios, have a significant impact on bank profitability. This concept emphasizes the need for efficient money management in increasing productivity and profits.
The Effect of Village Original Income, Village Fund, Village Allocation Fund, and APBD Financial Assistance on Village Expenditure in the Field of Village Development (A Study of Suka Makmur Village, Binjai Subdistrict, Langkat Regency) Meliana, Meliana; Mardhiyah, Najla Ainal; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
International Journal Of Economics Social And Technology Vol. 4 No. 2 (2025): June, 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i2.690

Abstract

This study analyzes the effect of village revenue sources on development expenditure in Suka Makmur Village, Langkat Regency. Using financial data from 2020-2024 across six hamlets (60 observations), the research applies multiple linear regression with classical assumption testing. The results show that Village Original Income (PADes) does not have a significant effect (sig. 0.758), while Village Fund (DD) (sig. 0.047), Village Allocation Fund (ADD) (sig. 0.037), and APBD Financial Assistance (sig. 0.029) have a positive effect. Overall, these variables explain 76.8% of the variation in development expenditure (R²=0.768). The findings reveal a high dependence on external funds, with PADes still not fully optimized. The implication is that there is a need to improve internal fiscal capacity through the optimization of local potential, while maintaining accountability in the management of transfer funds. The study recommends intensive assistance to strengthen fiscal independence at the village level and further research on non-financial factors supporting development.
Co-Authors Adinugroho, Suryo Al-Afgani, Faisal Jamaludin Albert Yansen Amin As’adi Andreas Aris Eko Mulyono 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, Inneke Silvia Diana Eka Putri Dimas Alberto Zandroto Djong, Alexander Mario Retto Eni Duwita Sigalingging Eri Pratama Eri Pratama Eva Lina Gultom Fennyenti, Fennyenti Freitas, Jorge Ribeiro Gumbo, Lilian Handayani, Rina Nurul Handriman Jamain, Tries Hapsari, Veneranda Rini Helena Lestari Sibuea Helmina Putri Bungsu Herawati, Mira Indradew, Indradew Indradewi Indria, Dwihanna Santri Jocelyn, Nadia Lawrence, Kellyvani Mahadi, Wimbo Manalu, Naomi Mardhiyah, Najla Ainal Meliana Meliana Muhammad Yusuf Muhoyi, Edgar Mvura, Brendon Nainggolan, Benny Rojeston Marnaek Natasha, Felicia Nugroho, Truli Oktavia Marpaung Pakniany, Yamres Panjaitan, Angelina Kisfiyani Ramlan Am Silitonga Rika Dorlina Siahaan Rissa Ayustia Rony, Zahara Tussoleha Ryani Dhyan Parashakti Salouw, Elvis Santoso, Ferry Setio, Klara Simarmata, Dameria Simon, Chosani Tesalora Veronika Sinaga Tries Handriman Jamain Usman Usman, Yohanes Veneranda Rini Hapsari Wahyudi Wahyudi Widiastuti, Ina Windy Winata Wulandari, Siska Devi Yuli Rahmawati