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ANALYSIS OF THE INFLUENCE OFFINANCING TO DEPOSIT RATIO, OPERATIONAL COSTS ON OPERATIONAL INCOME, NON PERFORMING FINANCING, THIRD PARTY FUND PROFITABILITY, CAPITAL ADEQUANCY RATIO, PROPORTION OF INDEPENDENT COMMISSIONERS AS MODERATING VARIETIES OF SHARIA B Mesakh, Januardi
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Profitability is the ability of a company to generate profits which is a comparison between net income after deducting interest and tax expenses (Earning After Taxes / EAT) which is generated from the company's principal activities with total assets (assets ) owned by the company to carry out company assets as a whole and expressed as a percentage. This study aims to examine the effect of Financing to Deposit Ratio (FDR),Operating Costs on Operating Income (BOPO),  Non Performing Financing (NPF), Third Party Funds (TPF),  Capital Adequacy Ratio (CAR)to Profitability with the Independent Board of Commissioners Proportion (PDKI) as a moderating variable. This type of research is causal. The population in this study amounted to 10 Sharia Banks registered at Bank Indonesia in 2012-2016. The sampling method is census, so that the number of samples used is 50 sample data. The results showed simultaneously, all independent variables had a significant effect on profitability, but partially only thevariables Financing to Deposit Ratio (FDR)and Third Party Funds (DPK)had a positive effect on profitability. While Operational Costs Against Operating Income (BOPO), Non Performing Finance (NPF)and Capital Adequacy Ratio (CAR)do not affect profitability. The proportion of Independent Commissioners (PDKI) is not a moderating variable in this study.

Pemberdayaan UMKM Kabupaten Simalungun Melalui Penyuluhan Strategi Pemasaran, Digital Marketing dan Penyusunan Laporan Keuangan Sihite, Mislan; Saragih, Henri; Mesakh, Januardi; Ijonris, Yusuf; Gultom, Robinhot; Sianturi, Jeudi A. T. P.; Sinurat, Elperida J.; Sipayung, Tri Darma; Melianna, Saur; Sembiring, Rasmulia; Rajagukguk, Tiur; Marbun, Sondang Ni Bulan; Panggabean, Toman; Nadapdap, Kristanty M. N.; Purba, Jon Henri
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 2 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No2.pp161-164

Simalungun Regency is one of the regencies in North Sumatra Province, Indonesia. This district is home to the Simalungun Batak people. The Community Service Team (PKM) provides enlightenment to the community and MSME actors in Simalungun Regency in order to increase their income. In general, mothers in the neighborhood live at home and therefore the PKM Team provides a way to increase their income. The aim of PKM is their knowledge and insight in managing a business. Apart from that, this PKM activity is to train the community and MSME players in running their businesses and this activity provides tips and strategies for managing a business, marketing strategies in doing business, preparing simple business bookkeeping, and the role of digital marketing in a business. This activity equips people in entrepreneurship and motivates them to become entrepreneurs. PKM participants are expected to have creative ideas and be able to run their businesses better, in terms of management, marketing and business capacity, which will ultimately increase income.

THE EFFECT OF DEBT LEVELS, CASH FLOW VOLATILITY, AND AMOUNT OF ACCRUALS ON PROFIT PERSISTENCE IN COMPANIES MANUFACTURING SUB-SECTORS OF VARIOUS INDUSTRIES LISTED ON INDONESIA STOCK EXCHANGE YEAR 2017-2021 Simanjuntak, Arthur; Mesakh, Januardi; Ginting, Mitha C.; Rajagukguk, Eva Gloria
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

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This research was conducted to see how much influence the Level of Debt, Cash Flow Volatility, and Amount of Accruals have on Profit Persistence in Manufacturing Companies in the Various Industries Sub Sector in 2017-2021. The population in this study is the 2017-2021 Financial Statements for 9 Manufacturing Companies in Various Industrial Sub-Sectors, so the total sample is 45. This type of research uses a descriptive quantitative method with secondary data so that it can describe each variable in this study. The data will be processed using Statistical Product and Service Solution (SPSS) Version 25. The data analysis technique in this study uses descriptive analysis test, classic assumption test, coefficient of determination test, multiple linear regression analysis test, and uses a partial hypothesis test (t test ) and simultaneous test (F test) with a significance level of 0.05 . Based on the results of data analysis tests that have partially Debt Level has a negative and significant effect on Profit Persistence and Cash Flow Volatility has a negative but not significant effect, while the Accrual Amount has a positive and significant effect on Earnings Persistence., and the results of the study simultaneously stated that all independent variables significant effect on Profit Persistence simultaneously with the test results of the coefficient of determination showing an effect of 33.5%.

APPLICATION OF THE GGG PRINCIPLES IN THE PLANNING, IMPLEMENTATION,AND ACCOUNTABILITY ALLOCATION OF VILLAGE FUNDS: Study in Desa in Kecamatan Sunggal , Kabupaten Deli Serdang Mesakh, Januardi; Simanjuntak, Arthur; Siahaan, Septony B.; Br. Sembiring, Vebina N.
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

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This research aims toto know and examine the implementation of the principle Good Government Governance (Participation, Transparency, and Accountability) in Planning, Implementation, Accountability for Allocation of Village Funds to villages in Sunggal District, Deli Serdang Regency.The type of research used is causal associative using questionnaires and survey research methods. The approach used in this research is a quantitative approach. The location of the research was carried out in villages in Sunggal District while determining the number of respondents for each village in the form of: Kepala Desa (Kades), Seketaris Desa (Sekdes), Kaur Keuangan, Kasi Pemeritahan serta Lembaga Swadaya Masyarakat. Based on the results of research, partially principles Good Government Governance (Participation) and Good Government Governance (Accountability) has a positive and significant effect on Planning, and Accountability for Allocation of Village Funds, meanwhile Good Government Governance (Transparency) has a positive and insignificant effect on the Village Fund Allocation Implementation. Simultaneously principle Good Government Governance (Participation, Transparency, Accountability) has a positive and significant effect on the Planning, Implementation, and Accountability of Village Fund Allocations.

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

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.

THE EFFECT OF DEBT LEVELS, CASH FLOW VOLATILITY, AND AMOUNT OF ACCRUALS ON PROFIT PERSISTENCE IN COMPANIES MANUFACTURING SUB-SECTORS OF VARIOUS INDUSTRIES LISTED ON INDONESIA STOCK EXCHANGE YEAR 2017-2021 Simanjuntak, Arthur; Mesakh, Januardi; Ginting, Mitha C.; Rajagukguk, Eva Gloria
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol13No2.pp195-206

This research was conducted to see how much influence the Level of Debt, Cash Flow Volatility, and Amount of Accruals have on Profit Persistence in Manufacturing Companies in the Various Industries Sub Sector in 2017-2021. The population in this study is the 2017-2021 Financial Statements for 9 Manufacturing Companies in Various Industrial Sub-Sectors, so the total sample is 45. This type of research uses a descriptive quantitative method with secondary data so that it can describe each variable in this study. The data will be processed using Statistical Product and Service Solution (SPSS) Version 25. The data analysis technique in this study uses descriptive analysis test, classic assumption test, coefficient of determination test, multiple linear regression analysis test, and uses a partial hypothesis test (t test ) and simultaneous test (F test) with a significance level of 0.05 . Based on the results of data analysis tests that have partially Debt Level has a negative and significant effect on Profit Persistence and Cash Flow Volatility has a negative but not significant effect, while the Accrual Amount has a positive and significant effect on Earnings Persistence., and the results of the study simultaneously stated that all independent variables significant effect on Profit Persistence simultaneously with the test results of the coefficient of determination showing an effect of 33.5%.

APPLICATION OF THE GGG PRINCIPLES IN THE PLANNING, IMPLEMENTATION,AND ACCOUNTABILITY ALLOCATION OF VILLAGE FUNDS: Study in Desa in Kecamatan Sunggal , Kabupaten Deli Serdang Mesakh, Januardi; Simanjuntak, Arthur; Siahaan, Septony B.; Br. Sembiring, Vebina N.
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol13No2.pp217-224

This research aims toto know and examine the implementation of the principle Good Government Governance (Participation, Transparency, and Accountability) in Planning, Implementation, Accountability for Allocation of Village Funds to villages in Sunggal District, Deli Serdang Regency.The type of research used is causal associative using questionnaires and survey research methods. The approach used in this research is a quantitative approach. The location of the research was carried out in villages in Sunggal District while determining the number of respondents for each village in the form of: Kepala Desa (Kades), Seketaris Desa (Sekdes), Kaur Keuangan, Kasi Pemeritahan serta Lembaga Swadaya Masyarakat. Based on the results of research, partially principles Good Government Governance (Participation) and Good Government Governance (Accountability) has a positive and significant effect on Planning, and Accountability for Allocation of Village Funds, meanwhile Good Government Governance (Transparency) has a positive and insignificant effect on the Village Fund Allocation Implementation. Simultaneously principle Good Government Governance (Participation, Transparency, Accountability) has a positive and significant effect on the Planning, Implementation, and Accountability of Village Fund Allocations.

Pemberdayaan UMKM Kabupaten Simalungun Melalui Penyuluhan Strategi Pemasaran, Digital Marketing dan Penyusunan Laporan Keuangan Sihite, Mislan; Saragih, Henri; Mesakh, Januardi; Ijonris, Yusuf; Gultom, Robinhot; Sianturi, Jeudi A. T. P.; Sinurat, Elperida J.; Sipayung, Tri Darma; Melianna, Saur; Sembiring, Rasmulia; Rajagukguk, Tiur; Marbun, Sondang Ni Bulan; Panggabean, Toman; Nadapdap, Kristanty M. N.; Purba, Jon Henri
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 2 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No2.pp161-164

Simalungun Regency is one of the regencies in North Sumatra Province, Indonesia. This district is home to the Simalungun Batak people. The Community Service Team (PKM) provides enlightenment to the community and MSME actors in Simalungun Regency in order to increase their income. In general, mothers in the neighborhood live at home and therefore the PKM Team provides a way to increase their income. The aim of PKM is their knowledge and insight in managing a business. Apart from that, this PKM activity is to train the community and MSME players in running their businesses and this activity provides tips and strategies for managing a business, marketing strategies in doing business, preparing simple business bookkeeping, and the role of digital marketing in a business. This activity equips people in entrepreneurship and motivates them to become entrepreneurs. PKM participants are expected to have creative ideas and be able to run their businesses better, in terms of management, marketing and business capacity, which will ultimately increase income.

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

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.

Development of Ulos Designs and Motifs Using Traditional Weaving Tools Siahaan, Septony; Napitupulu, Junika; Simanjuntak, Wesly Andri; Pasaribu, Dompak; Rajagukguk, Tiur; Panggabean, Toman; Mesakh, Januardi; Ijonris, Yusuf
Indonesian Journal of Society Development Vol. 3 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i3.10309

Ulos is a type of traditional textile with its own designs and motifs. In Dairi Regency there are areas of ulos cloth craftsmen, one of which is Silalahi Village 1. The ulos weaving craftsmen in Silalahi 1 Village admit that one of the basic problems experienced by the group of ulos weaving craftsmen is related to the design, motif and color/pattern of the weaving. generated. The implementation approach includes the socialization and dissemination stage, training stage and partner business mentoring stage which is carried out in stages to overcome partner problems. Training on designs, motifs and forms of ulos weaving begins with providing material about the nature of woven motifs, types of motifs and motif development according to market needs. Before weaving, weaving begins with a 'kneading' process, where the threads are arranged parallel to the width of the weave. Industrial design, on the other hand, includes not only industrial products but also craft patterns, including handicrafts. Therefore, the field of design includes various fields such as product design, textiles, interiors, graphics, architecture, engineering design, and urban design, which are created to meet human spiritual and material needs

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