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All Journal JURNAL MUTIARA AKUNTANSI Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat Bestari (JPMB) Indonesian Journal of Advanced Social Works (DARMA) Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Panjaitan, Rike Yolanda
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Community Service: Introduction to Accounting Basics for Quality Human Resources (HR) in the New Village, Pancur Batu District Sipayung, Tri Dharma; Simanjuntak, Arthur; Purba, Dimita H.P; Sagala, Lamria; Simanjuntak, Grace Y; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel; Silitonga, Ivo Maelina; Mesakh, Januardi; Sibarani, Apriani M
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i12.12738

Abstract

Human Resources (HR) are fundamental assets in regional development and development. Community Service Activities in Baru Village, Pancur Batu District, aim to transform HR capacity through basic accounting training. This study uses a comprehensive extension method that includes lectures, discussions, practices, and evaluations to improve community financial literacy. The results of the activity showed a significant increase in understanding of accounting concepts, transaction recording skills, and awareness of the importance of structured financial management. Through a participatory approach, this activity succeeded in providing accounting knowledge that can encourage the development of individual and community capacity.
Pengaruh Electronic Banking Terhadap Kinerja Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 Ginting, Mitha Christina; Sagala, Lamria Sagala; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3455

Abstract

The purpose of this study is to examine the impact of e-banking (ATM and mobile banking) on ​​the performance of Indonesian Stock Exchange listed companies in the banking sector from 2019 to 2021. Today, the rapid development of information technology affects many aspects of life, including banking. One of the challenges for the domestic banking industry is protecting customers amid increasingly complex and dynamic requirements regarding both the services and products offered. Therefore, modern and mature information technology is required to support the service. Researchers brought up the topic as a study in line with the increasing number of transactions that people in Indonesia make via e-banking. This shows an increasing trend every year. Although the survey is associative, the survey population is IDX-listed banking companies for the period 2019-2021. Sampling is performed using a targeted sampling technique. The sample used in this study included 38 banks with 3 years of follow-up. Data analysis was performed using a statistical application, namely multiple linear regression using SPSS. Tests have shown that ATMs have a positive impact on bank performance, as ATM distribution is currently distributed in different locations and they are easy to use. This has created a general perception that ATMs are ubiquitous and can transact indefinitely, and customer growth has an impact on financial performance. Second, M-banking affects the bank's financial performance. Many banks have adopted the use of M-banking because it is driven by the level of investment. In addition, the use of M-banking in general, many customers immediately take advantage of the possibilities of their mobile banking.
Analysis Of The Influence Of Role, Performance, Transparency, And Compliance Of Village Officials On The Management Of Village Funds In Villages In Pancur Batu Sub-District, Deli Serdang District Sagala, Lamria; Sagala, Farida; Ginting, Mitha Christina; Simanjuntak, Gracesiela Y; Panjaitan, Rike Yolanda
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xbfys414

Abstract

This research aims to determine the influence of role, performance, transparency and compliance of village officials on village fund management in Pancur Batu District, Deli Serdang Regency. This type of research is quantitative research using primary data. The population in this study was all village officials in villages in Pancur Batu District with a census sample of 73 respondents. The data analysis technique used in this research is descriptive statistics. Researchers carried out primary data quality tests by conducting validity and reliability tests, classical assumption tests, multiple linear regression tests and hypothesis tests using the SPSS 25 application. The results of this research individually show that the role of Village Officials has a positive and significant influence on Village Fund Management. The performance of Village Officials has a positive and significant effect on Village Fund Management. Transparency has a positive and significant effect on Village Fund Management. Compliance has a positive and significant effect on Village Fund Management. Simultaneously, the Role, Performance, Transparency and Compliance of Village Officials have a positive and significant effect on Village Fund Management. In the coefficient of determination test, data results were obtained at 63,4% which could be explained by independent variables, namely the role of village officials, performance of village officials, transparency and compliance with village officials. Meanwhile, the remaining 36,6% is explained by other variables not included in this research model
THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE AND ENTERPRISE RISK MANAGEMENT DISCLOSURE ON FIRM VALUE Situmorang, Duma Rahel; Panjaitan, Rike Yolanda; Sagala, Farida; Sagala, Lamria; Ginting, Mitha Christina
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/3ym9h670

Abstract

This study aims to determine empirical evidence on the effect of IC disclosure and ERM disclosure on firm value. The sample of this study was 93 non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2024. Panel data regression analysis was applied to analyze the data. The results of the study indicate that IC disclosure has a positive and significant effect on firm value. This study also found that ERM disclosure has a positive and significant effect on firm value. Firm size, leverage, and profitability, as control variables, also provide positive and significant contributions to firm value. The results of this study can be used as a consideration for company management to increase IC disclosure and ERM disclosure in annual reports because IC disclosure and ERM disclosure can be a positive signal to encourage increased firm value. In addition, because IC disclosure and ERM disclosure information are very significant for investors, it can also be useful for regulators to create and establish mandatory disclosure instruments related to IC and ERM to minimize information asymmetry that can harm related parties to the company
The Role of Moral Sensitivity in Moderating Factors for Preventing Village Fund Fraud Pasaribu, Dompak; Sinaga, Enjelina; Panjaitan, Rike Yolanda; B. Siahaan, Septony; Napitupulu, Junika
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3320

Abstract

This study examines the influence of the competence of village officials, government compliance in reporting, and internal control system on the prevention of misappropriation of village funds, with moral sensitivity as a moderation variable. This study uses a quantitative methodology to examine the relationship between stock prices (independent variables) and dependent variables—working capital turnover, profitability, liquidity, and solvency. Primary data involved 48 village devices selected through purposive sampling. Data collection was carried out through questionnaires that were distributed to village officials involved in the management of village funds and analyzed using descriptive statistics. Data quality was assessed through validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS 26. The results showed that the competence of village officials and internal control systems had a significant effect on the prevention of misappropriation of village funds, while government compliance in reporting did not show a significant influence. Moral sensitivity moderates the relationship between the competence of village officials and compliance in reporting on the prevention of misappropriation of village funds, but does not moderate the relationship between the internal control system and the prevention of misappropriation of village funds
The Role Of Foreign Ownership: The Influence Of Accounting Conservatism And Corporate Social Responsibility Disclosure Simanjuntak, Gracesiela Yosephine; Sagala, Farida; Sagala, Lamria; Situmorang, Duma Rahel; Panjaitan, Rike Yolanda
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jts5rn45

Abstract

This literature study has explored the influence of accounting conservatism and disclosure of corporate social responsibility. This paper wants to analyze how the role of foreign ownership can strengthen or weaken the influence of accounting conservatism and corporate social responsibility disclosure. Using a sample of 225 out of 810 companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period. Researchers found that companies with higher CSR disclosures tend to have more conservative financial reporting practices. However, researchers observed that foreign ownership was able to weaken the influence (negative moderation) of accounting conservatism and CSR disclosure, in line with agency theory. Researchers also found that foreign ownership and the level of institutional ownership have a significant negative influence on accounting conservatism and CSR disclosure. Meanwhile, managerial ownership does not have a significant influence on accounting conservatism and CSR disclosure. Researchers found that foreign ownership, institutional ownership and managerial ownership simultaneously had a negative and significant effect on accounting conservatism and CSR disclosure
Analysis Of The Influence Of Loan To Deposit Ratio, Capital Adequacy Ratio, Non-Performing Loan, Operational Efficiency Ratio, And Total Asset Turnover On Return On Asset Of Commercial Bank Listed On The Indonesian Stock Exchange Period 2019-2023 Situmorang, Duma Rahel; Sagala, Farida; Silitonga, Ivo Maelina; Panjaitan, Rike Yolanda; Sagala, Lamria
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/81br1521

Abstract

The aim of this study to determine the effect of the loan to deposit ratio, capital adequacy ratio, non perfoming loan, operational efficiency ratio, total asset turnover on thw return on assets of commercial banks on the BEI for the 2019-2023 period. This research is a type of causal associative research with the research population being conventional commercial banks registered with the BEI in 2019-2023 which amounted to 45 banks. The sample is done by purposive sampling in order to obtain 28 banks that match the criteria and become the research sample. The type pf data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is a multiple regression analysis. The results showed that partially operational efficiency ratio had a positive and significant effect on return on assets. Meanwhile, loan to deposit ratio and non performing loan have a positive and do not have a significant effect on return on assets. Capital adequacy ratio and the total asset turnover had a negative and do not significant effect on return on assets. Simultaneously, all independent variables affect the return on assets of conventional commercial banks registered with the BEI
Relationship Between Service Performance And Financial Performanceon The Level Of Financial Independence At The Central General Hospital H. Adam Malik Medan Simanjuntak, Arthur; Duma Megaria Elisabeth; Purba, Dimita HP; Panjaitan, Rike Yolanda; Sianturi, Putri Sopianna
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a88tqw53

Abstract

The intention of these researchers is to study the relationship between economic performance and service performance at the level of independence at H. Adam Malik Central General Hospital. Secondary data is used in this research, which is a quantitative approach. Order of population members based. The sample for study is financial reporting data and services at RSUP H. Adam Malik Medan for the years 2018 - 2022. From the results of this study, it appears that there is a link between economic performance, measured by the correlation of Fixed Asset Turnover (PAT) and service performance, measured by mean length of stay (AVLOS), and the degree of autonomy of the public There are hospitals. 2018 - 2022 Center H. Adam Malik
THE EFFECT OF REGIONAL ORIGINAL REVENUE AND REMAINING BUDGET FINANCING ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE OF PROVINCIAL LOCAL GOVERNMENTS NORTH SUMATRA FOR THE PERIOD 2018 - 2022 Ginting, Mitha Christina; Simanjuntak, Arthur; Situmorang, Duma Rahel; Panjaitan, Rike Yolanda; Simanjuntak, Reymondo
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zf0wsz66

Abstract

Regional Original Revenue is “all revenues received by the region obtained from various existing in the region, collected in accordance with applicable laws and regulations”. Remaining Budget Financing is “the difference between the realization of budget revenues and expenditures in one period. The purpose of this study was to test and analyze the effect of Local Original Revenue and Remaining Budget Financing on Local Government Financial Performance. The sample of this study was 33 districts / cities in North Sumatra province in 2018 - 2022 and obtained a total of 165 observation data. The sample technique used was saturated sample. According to the findings of this study, Local Revenue has a significant positive effect on Local Government Financial Performance, but Remaining Budget Financing has a significant negative impact. Simultaneously or together, Local Revenue and Budget Financing Surplus have a significant positive impact on Local Government Financial Performance. The two independent variables, Regional Original Revenue and Remaining Budget Financing, can account for 30.9% of the Local Government Financial Performance variable, with the remaining 69.1% explained by variables not included in the study
Improving MSME Marketing Performance Through Digital Business Literacy Mesakh, Januardi; Saragih, Rintan; Situmorang, Duma Rahel; Panjaitan, Rike Yolanda; Silalahi, Mulatua P.; Sipayung, Tri Darma; Sibarani, Apriani Magdalena; Sipayung, Saur Melianna; Simanjuntak, Rimky Mandala Putra; Nainggolan, Rahel Junita
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i7.10503

Abstract

Currently, digital business development is increasingly rapid. Digitalization plays a very important role for companies, especially MSMEs, to increase product sales. Consumers can easily access products through the service provider's digital services. Therefore, the aim of this community service is to provide an understanding of digital business skills to MSME stakeholders in Medan, North Sumatra, by involving 15 MSME actors. This is in line with one of the government programs to help MSMEs optimize the use of information and communication technology in their business operations, known as the MSME go digital program. This activity is expected to help MSME players better understand and improve their digital business capabilities and improve business performance.
Co-Authors Arthur Simanjuntak B. Siahaan, Septony Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Enjelina Sinaga Farida Sagala Ginting, Mitha Christina Goh, Thomas Sumarsan Ivo Maelina Silitonga Junika Napitupulu Mesakh, Januardi Nadeak, Heri Nainggolan, Rahel Junita Purba, Dimita H.P Purba, Dimita HP Rintan Saragih, Rintan Robinhot Gultom, Robinhot Sagala, Lamria Sagala, Lamria Sagala Saur Melianna Sipayung, Saur Melianna Septony B. Siahaan, Septony B. Sianturi, Jeudi A.T.P. Sianturi, Putri Sopianna Sibarani, Apriani M Sibarani, Apriani Magdalena Silalahi, Mulatua P. Simanjuntak, Faido M.P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, M Doddy Simanjuntak, Reymondo Simanjuntak, Rimky Mandala Simanjuntak, Rimky Mandala Putra Sipayung, Tri Darma Siregar, Jeremia Siti Normi, Siti Tiur Rajagukguk, Tiur Tri Dharma Sipayung, Tri Dharma