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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 LENTERA AKUNTANSI Jurnal Ekonomi Akuntansi Prima Journal Of Business, Finance, and Economics (JBFE) Jurnal Ipteks Terapan : research of applied science and education Jurnal Minfo Polgan (JMP) 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

Author-ID : 1037854

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ANALISIS PENGGUNAAN SISTEM KEUANGAN DESA DI DAERAH 3T Situmorang, Dokman Marulitua; Hapsari, Veneranda Rini; Marpaung, Oktavia
Jurnal Manajemen Retail Indonesia (JMARI) Vol. 2 No. 2 (2021): Jurnal Manajemen Retail Indonesia (JMARI)
Publisher : UNIVERSITAS RAHARJA

Berdasarkan observasi awal, beberapa permasalahan atau kesulitan dialami oleh para pengelola desa dalam melakukan pengelolaan dan pelaporan keuangan di Kabupaten Bengkayang. Ada juga kendala dan kesulitan di lapangan: Kurangnya pelatihan untuk aplikasi tidak sesuai dengan kebutuhan di lapangan, menu di aplikasi berubah setiap tahun. Maka dari permasalahan diatas maka perlu dilakukan penelitian yang mendalam untuk mencari solusi dan cara pengelolaan dan pelaporan keuangan desa untuk daerah yang berada di daerah Terdepan, Terluar dan Tertinggal. Tujuan dari penelitian ini adalah untuk mengetahui kendala penggunaan aplikasi Siskeudes. Jenis penelitian ini adalah studi kasus. Hasil penelitian bahwa desa dan panitia keuangan sangat berhatihati dalam pelaporan dan pihak dari kantor pemerintah desa selalu melakukan monitoring dan monitoring, transparansi penggunaan dana desa sudah mulai diterapkan di Kabupaten Bengkayang, kita bisa lihat publikasi penggunaan dana desa dengan spanduk. Faktor jarak dari pusat pemerintahan desa menjadi salah satu kendala, kurangnya keahlian dalam memberikan pelatihan kepada desa Kaur, faktor infrastruktur jalan yang buruk menjadi kendala utama dalam berkoordinasi dengan kantor pemerintah desa, dan ketersediaan sinyal telepon merupakan salah satu kendala.

ANALISA REVALUASI VALUTA ASING DALAM PENYUSUNAN LAPORAN KEUANGAN UNIT AKUNTANSI KUASA BENDAHARA UMUM NEGARA-DAERAH (UAKBUN-D) Situmorang, Dokman Marulitua; As’adi, Amin
Jurnal Manajemen Retail Indonesia (JMARI) Vol. 3 No. 2 (2022): Jurnal Manajemen Retail Indonesia (JMARI)
Publisher : UNIVERSITAS RAHARJA

This study aims to provide an overview of the foreign exchange revaluation process in the preparation of financial statements of the State-Regional General Treasurer (UAKBUN-D) at KPPN Jakarta III. The foreign currency revaluation process at the KPPN is carried out every quarter starting when the preparation of the semester I financial statements. Post revaluation includes cash accounts in the KPPN cash in the treasury for foreign currency expenditures, and debt to third parties (returns) on the KPPN balance sheet. The foreign exchange revaluation process is carried out using an application assistance, namely the State Treasury and Budget System (SPAN) in the General Ledger (GL) module which is held by the verification and accounting section (Vera). This research uses descriptive qualitative research methods. The result of this research is that foreign exchange revaluation at KPPN Jakarat III is carried out in order to translate monetary assets in foreign currency into rupiah as reporting currency so that it can be presented reliably in the Financial Statements of UAKBUN-D KPPN Jakarta III. The process of the revaluation process is carried out using the assistance of the SPAN application at 3 posts, namely, Cash at the KPPN, Cash in the Expenditure Treasurer and Debt to Third Parties.

Pengaruh E-banking, Kualitas Pelayanan, Kualitas Komunikasi dan Kepercayaan Terhadap Loyalitas Nasabah pada Bank Sumut KCP Sei Sikambing Rumahorbo, Dini Sofia; Benny Rojeston Marnaek Nainggolan; Dokman Marulitua Situmorang
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i2.7547

Dalam konteks industry perbankan, perkembangan pesat layanan elektronik telah menuntut peningkatan kualitas layanan, efektivitas komunikasi, dan tingkat kepercayaan untuk mempertahankan loyalitas nasabah di tengah kompetisi yang intens. Penelitian ini dilakukan untuk mengetahui pengaruh e-banking, kualitaas pelayanan, kualitas komunikasi, dan kepercayaan terhadap loyalitas nasabah pada Bank Sumut KCP Sei Sikambing, Medan. Penelitian ini menggunakan populasi nasabah Bank Sumut KCP Sei Sikambing, Medan dengan sampel 50 responden dan teknik penyebaran kuesioner. Dalam model penelitian ini, loyalitas nasabah berperan sebagai variabel dependen, sedangkan variabel independennya mencakup e-banking, kualitas pelayanan, kualitas komunikasi, dan kepercayaan. Pendekatan yang digunakan adalah survei kuantitatif dengan analisis data yang dilakukan menggunakan perangkat lunak SPSS versi 2020. Berdasarkan hasil analisis secara parsial, ditemukan bahwa e-banking, kualitas pelayanan, kualitas komunikasi dan kepercayaan berpengaruh positif dan signifikan terhadap loyalitas nasabah.

THE IMPACT OF BANKING DIGITALIZATION ON GREEN ACCOUNTING IMPLEMENTATION AND FINANCIAL PERFORMANCE OF BANKS LISTED IN THE SRI-KEHATI INDEX (2021–2024) Alvinatan, Jesslyn; Salim , Erica; Nainggolan , Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
Journal Accounting International Mount Hope Vol. 3 No. 4 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i4.965

The advancement of banking digitalization has reshaped how financial institutions deliver services, allowing greater efficiency and accessibility for customers. However, its impact on environmental commitment (green accounting) and financial performance remains a subject of debate. Against this backdrop, this study explores the relationship between banking digitalization, green accounting practices, and financial performance as measured by Return on Assets (ROA) among banks included in the SRI-KEHATI Index during 2021–2024. The study population consists of banks consistently listed in this sustainability index, with a total of 16 observations over four years. In this study, ROA takes center stage as the dependent variable, while banking digitalization drives the analysis and green accounting bridges the connection between them. A quantitative framework is employed, using path analysis to assess both direct and indirect relationships among the research variables. Empirical evidence suggests that increasing levels of banking digitalization are linked to lower allocations of environmental costs, suggesting a weakening in green accounting intensity. Furthermore, green accounting is also found to have a negative influence on ROA, indicating that environmental costs still burden short-term profitability. Overall, digitalization does not directly affect ROA but has an indirect effect through green accounting. These findings reveal how banks must walk a tightrope between embracing digital efficiency and honoring their promises to sustainability.

Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja, dan Pengalaman Kerja terhadap Kemampuan Membuat Laporan Keuangan UMKM Berdasarkan SAK EMKM di Kota Medan Benny Rojeston Marnaek Nainggolan; Dokman Marulitua Situmorang; Dimas Alberto Zandroto; Eva Lina Gultom
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6557

This research aims to determine and analyze the influence of Accounting Knowledge, Education Level, Work Motivation, and Work Experience on the Preparation of Financial Statements for UMKM. Based on SAK EMKM, this is because there are still many UMKM entrepreneurs in Medan City who have not yet prepared financial statements in accordance with the SAK EMKM standards. This research is a type of quantitative research. In the data collection required for this research, a research questionnaire was used, which was distributed to UMKM traders. All the respondents in this study are micro-business operators in the city of Medan. This study uses purposive sampling technique as the sampling method. The total sample used amounted to 95 micro enterprises. The data analysis technique used in this study is multiple linear regression analysis with the aid of SPSS software. The results of the analysis from this study indicate that the variables of Accounting Experience and Work Experience have a positive and significant impact on the preparation of financial statements based on SAK EMKM, while the Level of Education and Work Motivation do not have a positive impact.

PENGARUH TINGKAT SUKU BUNGA. BIAYA OPERASIONAL, PENDAPATAN OPERASIONAL DAN CAPITAL ADEQUANCY TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BEI 2021-2024 Putri patresia br Tarigan; Nisya Elly Aprina br Ginting; Benny Rojeston Marnaek Nainggolan; Dokman Marulitua Situmorang
Journal Accounting International Mount Hope Vol. 3 No. 3 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

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

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.

Sistem Penatausahaan Barang Milik Daerah (BMD) Berdasarkan Permendagri Nomor 47 Tahun 2021 Pada BPKADP Josua Averindo; Dokman Marulitua Situmorang; Frengky Situmorang; Alexander Mario Retto Djong; Belia Mulyaningtyas
Jurnal Minfo Polgan Vol. 14 No. 2 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i2.15805

regional assets in accordance with applicable laws and regulations. This paper presents an analysis of the process of implementing regional asset administration at the Regional Financial and Asset Management Agency of the Muara Enim Regency Government. The purpose of this analysis is to understand the process of implementing regional asset administration at the Regional Financial and Asset Management Agency of the Muara Enim Regency Government. The data collection methods used in the preparation of this final assignment include library research and field studies through interviews with the Head of the Asset Administration Sub-Division and staff under the asset administration at the Regional Financial and Asset Management Agency of the Muara Enim Regency Government. The results of this research demonstrate that the administration of regional assets at the Regional Financial and Asset Management Agency of the Muara Enim Regency Government aligns with Minister of Home Affairs Regulation Number 47 of 2021 concerning Procedures for the Implementation of Bookkeeping, Inventory, and Reporting of Regional Assets.

Pengaruh Inovasi Produk, Promosi Digital Dan Kepuasan Pelanggan Terhadap Keberlanjutan Usaha Pembelian : Studi Kasus UMK Gethuk Take Tawangmangu Alfrin Sefanya Dillak; Dokman Marulitua Situmorang
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.15998

This Study Aims To Analyze The Influence Of Product Innovation, Digital Promotion, And Customer Satisfaction On Business Sustainability At The Gethuk Take Tawangmangu Msme. This Study Used A Quantitative Approach With Data Collection Techniques Through The Distribution Of Questionnaires To Respondents. The Population In This Study Were Consumers Of The Gethuk Take Tawangmangu Msme, With A Sample Of 96 Respondents Determined Using A Specific Sampling Technique. Data Analysis Was Conducted Using Validity Tests, Reliability Tests, Classical Assumption Tests, Multiple Linear Regression Analysis, T-Tests, F-Tests, And Coefficient Of Determination (R²) Tests Processed Using Spss Software. The Results Showed That Product Innovation Had A Positive And Significant Effect On Business Sustainability. Digital Promotion Also Showed A Positive And Significant Effect On Business Sustainability. Furthermore, Customer Satisfaction Was Proven To Have A Positive And Significant Effect On Business Sustainability. The Results Of Simultaneous Testing Showed That Product Innovation, Digital Promotion, And Customer Satisfaction Together Had A Significant Effect On Business Sustainability. The Coefficient Of Determination (R²) Of 0.535 Indicates That 53.5% Of The Variation In Business Sustainability Can Be Explained By These Three Variables, While The Remaining 46.5% Is Influenced By Factors Outside The Research Model. The Findings Of This Study Indicate That Increasing Product Innovation, Optimizing Digital Promotions, And Maintaining Customer Satisfaction Are Important Factors In Supporting Business Sustainability At The Gethuk Take Tawangmangu Msme.

Pengaruh Kualitas Produk dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Dalam Pembelian Produk Fashion Risman Sababalat; Dokman Marulitua Situmorang
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16029

This study aims to examine the effect of product quality and service quality on consumer satisfaction in purchasing fashion products through Online and Offline channels, and to analyze the differences in consumer satisfaction levels between the two channels. The study used a quantitative approach with a survey method and purposive sampling technique. Data were collected from 100 active students of the Bukit Pengharapan Christian Institute (IKBP) who had experience purchasing fashion products through both channels. Data analysis used multiple linear regression separately for Online and Offline contexts, as well as a Paired Sample T-test to compare satisfaction levels between the two channels. The results showed that product quality had a positive and significant effect on consumer satisfaction in both Online and Offline purchases. Service quality also had a positive and significant effect on both Online and Offline purchases. Simultaneously, both variables explained 83.4% of the variation in satisfaction in Online purchases (R²=0.834) and 85.2% in Offline purchases (R²=0.852). However, a peered sample t-test showed no significant difference in satisfaction between the two channels (t=−1.470; sig=0.145). These findings imply that fashion businesses need to simultaneously improve product quality and service quality across both channels to enhance consumer satisfaction. Future research is recommended to incorporate additional variables such as price perception and brand trust across a broader and more diverse population

Pengaruh Kualitas Pelayanan, Harga, dan Fasilitas Terhadap Kepuasan Wisatawan di Wisata Bukit Sekipan Tawangmangu Agung Suardi Sakaletuk; Dokman Marulitua Situmorang
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16094

This study aims to examine the influence of service quality, price, and facilities on tourist satisfaction at Bukit Sekipan Tawangmangu Tourism. The sample size was 80 respondents. Data were collected through a five-point Likert-scale closed questionnaire that had undergone validity and reliability testing. Multiple linear regression analysis with the help of SPSS version 29 was used to test the partial and simultaneous effects at a significance level of 5%. The results showed that service quality had a positive and significant effect on tourist satisfaction. Price also had a positive and significant effect on tourist satisfaction and was proven to be the most dominant variable based on the Standardized Beta value of 0.467. Facilities had a positive and significant effect on tourist satisfaction. Simultaneously, service quality, price, and facilities had a positive and significant effect on tourist satisfaction, contributing 40.2% to the variation in tourist satisfaction. These findings imply that tourism managers need to improve service quality, ensure value for money, and develop facilities sustainably to increase tourist satisfaction. Further research is recommended to add other variables such as tourist attractions, destination image, and accessibility to a wider and more diverse population.

Co-Authors Adinugroho, Suryo Agnes Violenta Sihombing Agung Suardi Sakaletuk Al-Afgani, Faisal Jamaludin Albert Pratama Albert Yansen Alexander Mario Retto Djong Alfrin Sefanya Dillak Alvinatan, Jesslyn Andreas Aris Eko Mulyono Annesa Adriyani As’adi, Amin Ayu Natalia Siagian Belia Mulyaningtyas Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Cahyani, Anggun Christnova Hasugian Citra Tonggo Marito Siregar Dahoklory, Junengsi Carli Dewi Yuliyanti, Dewi Dewi, Inneke Silvia Dimas Alberto Zandroto Djong, Alexander Mario Retto Eni Duwita Sigalingging Eri Pratama Erpita Simanullang Eva Lina Gultom Fennyenti, Fennyenti Freitas, Jorge Ribeiro Frengky Situmorang Gresia Simanjuntak 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 Josua Averindo Lawrence, Kellyvani Lian Cristin Simamora Lumban Gaol, Vebry Mahadi, Wimbo Manalu, Naomi Mangasa Sinurat Mardhiyah, Najla Ainal Marpaung, Oktavia Meliana Meliana Muhammad Yusuf Muhoyi, Edgar Mvura, Brendon Nainggolan , Benny Rojeston Marnaek Nainggolan, Benny Rojeston Marnaek Natasha, Felicia Nisya Elly Aprina br Ginting Nugroho, Truli Nurkholik Nurkholik Pakniany, Yamres Panjaitan, Angelina Kisfiyani Perdiyata Kurdi Pratama, Eri Putri patresia br Tarigan Putri, Diana Eka Rahel Rafikaria Zamili Ramlan Am Silitonga Ratna Cristian Sitanggang Rika Dorlina Siahaan Risman Sababalat Rissa Ayustia Rony, Zahara Tussoleha Rumahorbo, Dini Sofia Ryani Dhyan Parashakti Salim , Erica 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

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