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All Journal Dinamika Akuntansi Keuangan dan Perbankan JEJAK JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Inovasi Bisnis (Inovbiz) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKA: Jurnal Ilmu Keuangan dan Perbankan SULTANIST: Jurnal Manajemen dan Keuangan Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah International Journal of Educational Research and Social Sciences (IJERSC) Applied Quantitative Analysis (AQA) Innovative: Journal Of Social Science Research Jurnal Pengabdian Nasional (JPN) Indonesia SENMEA International Journal of Economics, Business and Innovation Research
Silitonga, Hery Pandapotan
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Efektifitas Penerapan Sistem Pengendalian Intern Pemerintah Dalam Meningkatkan Kualitas Laporan Keuangan (Studi Pada Pemerintah Kota Pematangsiantar Silitonga, Hery Pandapotan; Gultom, Jenni; Sembiring, Lenny Dermawan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aimed to determine the effectiveness of the implementation of the government internal control system to improve the quality of financial statements. The research design used was literature research that utilized a literature review as a reference. The data collection used the documentation and questionnaire methods by distributing questionnaires to the sample. The study was conducted from May 2020 to July 2020. The research population was the Regional Apparatus Organization of Pematangsiantar City. The flow of activities carried out in this study was carried out with an interactive cycle process. The reduced data were presented in the form of descriptions in accordance with the aspects of the study, which aimed to make it easier for researchers to interpret data and draw conclusions. Based on the results of the study that has been conducted, it is concluded that the effectiveness of the implementation of the government internal control system carried out by the Pematangsiantar City Government could improve the quality of the financial statements issued.
EFEKTIFITAS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM MENGOPTIMALKAN KINERJA MANAJERIAL PADA PERUSAHAAN DAERAH PAJAK HORAS JAYA (PDPHJ) PEMATANGSIANTAR Harahap, Indah Dwi Pramita; Simbolon, Deli Yanti; Gultom, Jenni; Silitonga, Hery Pandapotan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Responsibility accounting is a system designed to collect and report costs according to the responsibility center in achieving organizational goals. This study aims to determine the effectiveness of the application of accountability accounting in optimizing managerial performance. This research was conducted at the Regional Pajak Horas Jayai Pematangsiantar. Sources of data using primary and secondary data. Data collection techniques by observation, documentation, and interviews. The data analysis technique used qualitative analysis. The results of research on the application of high responsibility accounting, it will improve managerial performance. Responsibility centers in organizations that have managers will control and be responsible for costs, profits and investments, this will increase morale because they believe that they are working for a common goal.
Impact Of Liquidity, Leverage And Size Of The Company On Profitability In Retail Trade Sub-Sector Companies Listed On The Indonesia Stock Exchange Widia Astuty; Elly Susanti; Hery Pandapotan Silitonga
International Journal of Educational Research & Social Sciences Vol. 2 No. 4 (2021): August 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i4.129

Abstract

The purpose of this study is to analyze the impact of liquidity, leverage and the size of the company on profitability. In this study liquidity is projected on Current Ratio (CR), Leverage is projected on Debt To Equity Ratio (DER), Company size is projected on Size and Profitability is projected on Return on Equity (ROE) This study was conducted on retail trade sub-sector companies during the period 2015-2020, sampling was conducted purposive sampling so that the sample in this study as many as 5 companies. The data is collected using documentation techniques, while data analysis uses classic assumption tests and hypothesis testing. From this study obtained the results that CR, DER and Size have a significant influence simultaneously on profitability. Cr partially has a positive and significant influence on ROE while DER and SIZE have a positive and insignificant influence on ROE.
Co-Authors Acai Sudirman Ady Inrawan Arshandy, Eliza Astuti Astuti Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri Dharma, Edy Elly Susanti Elly Susanti ELLY SUSANTI Fiorensia Fiorensia Fitria Halim Gultom, Jenni Harahap, Indah Dwi Pramita Juan Anastasia Putri Jubi Jubi Karin Putri Azura Pulungan Kevin Indajang Khairunnisah Lubis Lenny Dermawan Sembiring Liper Siregar Lubis, Susanti Sri Rezeki Marthin Hutler Ambarita Nainggolan, Christine Dewi Onita Sari Sinaga Panggabeam, Verda Desi Yolanda Pulungan, Karin Putri Azura Putra, Loist Abdi Robert Tua Siregar Ruth Tridianty Sianipar Sianipar, Ruth Tridianti Sianipar, Ruth Tridiyanti Simbolon, Deli Yanti Sofiyan Sofiyan Susi Susanti Agustina Tanjung, Sri Rezeki Putri Widia Astuty