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All Journal International Journal of Public Budgeting, Accounting and Finance Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Society Development (IJSD) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Ilmiah Accusi Journal of Community Research & Engagement (JCRE)
Mesakh, Januardi
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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Village Financial Management in Lumban Pea Village, Toba Regency Elisabeth, Duma Megaria; Saragih, Rintan; Nadapdap, Kristanty M.N.; Napitupulu, Junika; Purba, Dimita H.P.; Rumapea, Melanthon; Simanjuntak, Wesly A.; Silitonga, Ivo Maelina; Simanjuntak, Gracesiela Y.; Marbun, Sondang; Sipayung, Saur Melianna; Pratama, Putra; Tambunan, Jesica; Siregar, Elizabeth; Mesakh, Januardi
Indonesian Journal of Advanced Social Works Vol. 2 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/darma.v2i6.7738

Abstract

This Community Service Activity aims to describe the extent of the changes in Permendagri Number 20 of 2018, Concerning Village Financial Management Guidelines, and is a revision of Permendagri 113 of 2014. Concerning Village Management Guidelines, and its relationship to Law Number 6 of 2014. 2014, About Villages. The source of data obtained is secondary data, by obtaining data from various literature on Village Laws, Government Regulations and Minister of Home Affairs regulations related to Village Financial and Wealth Management. The results of the description written are that Law 6 of 2014 concerning Villages is a reference for the creation and stipulation of Permendagri 113 of 2014 and revised to become Permendagri 20 of 2018 concerning Village Management Guidelines. The conclusion is that there are no very significant changes regarding the substance, Permendagri 113 of 2014, explaining the articles of the Village Law, and improvements are confirmed by Permendagri 20 of 2018, Concerning Village Financial Management Guidelines, which are strictly in accordance with the main duties and functions from the official who is responsible for managing village finances and assets.
Pendekatan Terintegrasi dalam Administrasi Bisnis: Strategi dan Tantangan Digitalisasi UMKM Desa Buntu Bedimbar Agusman, Agusman; Surbakti, Michael Novranda; Tamba, Iventura Fitra Uli; Andriaskiton, Mario; Hidayat, Ferry; Victor, Victor; Siregar, August Halomoan; Mesakh, Januardi
Journal of Community Research & Engagement Vol. 1 No. 2 (2025): January 2025
Publisher : LPPM STIE Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/0k3vyx46

Abstract

Kegiatan pengabdian kepada masyarakat  transformasi digital dilaksanakan untuk Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Buntu Bedimbar dengan tujuan meningkatkan efisiensi operasional dan daya saing melalui adopsi teknologi digital. Metode yang digunakan meliputi pelatihan intensif dan pendampingan teknis, yang mencakup penggunaan software akuntansi berbasis cloud, aplikasi manajemen inventaris, dan sistem Customer Relationship Management (CRM). Hasil evaluasi menunjukkan bahwa 90% peserta merasa puas dengan materi yang diajarkan, dan 65% telah mulai memanfaatkan layanan cloud untuk pengelolaan data usaha. Meskipun terdapat kemajuan signifikan, tantangan seperti keterbatasan pengetahuan teknologi, kurangnya sumber daya manusia terampil, dan fasilitas yang tidak memadai masih dihadapi oleh peserta. Rekomendasi untuk program lanjutan mencakup pelatihan teknis lebih lanjut, pembentukan jaringan kolaborasi antar UMKM, dan program literasi digital untuk meningkatkan pemahaman masyarakat tentang pentingnya teknologi. Dengan dukungan berkelanjutan, diharapkan UMKM di Desa Buntu Bedimbar dapat beradaptasi dan berkembang dalam era digital, serta berkontribusi pada perekonomian lokal yang lebih inklusif dan berkelanjutan.
Literasi Penyusunan Laporan Keuangan UMKM (Usaha Mikro, Kecil Dan Menengah) Pada Desa di Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun Purba, Dimita Hemalli Premasari; Situmorang, Duma Rahel; Elisabeth, Duma M.; Silitonga, Ivo M.; Simanjuntak, Wesly A.; Nainggolan, Arison; Simanjuntak, Arthur; Sagala, Lamria; Silalahi, Mulatua P.; Sagala, Farida; Panjaitan, Rike Y.; Ginting, Mitha C.; Simanjuntak, Gracesiela Y.; Junita, Rahel; Purba, Sahala; Pasaribu, Dompak; Mesakh, Januardi; Sipayung, Tri Dharma; Simanjuntak, Rimky M. P.; Siahaan, Septony B.; Napitupulu, Merry Anna; Sembiring, Yosephine N.; Sibarani, Apriani M.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

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

Abstract

The Team in collaboration with Parapat Village, Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun helps MSME actors in improving and developing their products through a accounting approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to accounting and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.
Pelatihan Penyusunan Anggaran Berbasis Microsoft Excel Bagi Pelaku UMKM Desa Baru Kecamatan Pancur Batu Megaria Elisabeth, Duma; B. Siahaan, Septony; H.P. Purba, Dimita; C. Ginting, Mitha; Sagala, Lamria; Rumapea, Melanthon; Napitupulu, Junika; Melianna, Saur; Yolanda Panjaitan, Rike; Mesakh, Januardi; N.B. Marbun, Sondang
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): February
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v2i1.457

Abstract

Kegiatan pengabdian kepada masyarakat merupakan salah satu tridharma perguruan tinggi di samping pengajaran, penelitian dan pengabdian kepada masyarakat yang wajib dilakukan oleh sivitas akademika perguruan tinggi. Melalui pengabdian masyarakat, Program Studi Akuntansi Universitas Methodist Indonesia hadir di hati masyarakat, khususnya Desa Baru, Kecamatan Pancur Batu, Kabupaten Deli Serdang. Tujuannya adalah untuk menerapkan hasil pembelajaran dan penelitian untuk pendidikan dan untuk menginformasikan kemajuan sosial sains. Aplikasi umum dari pengetahuan akuntansi yang kerap diterapkan dalam kasus ini mengenai pelatihan penyusunan anggaran untuk Usaha Mikro Kecil Menengah. Sebanyak 18 peserta dari pelaku UMKM mengikuti kegiatan pelatihan penyusunan anggaran berbasis Microsoft excel bagi pelaku UMKM. Kegiatan dibagi menjadi dua tahap, meliputi penjelasan umum penganggaran bagi UMKM dan sesi tanya jawab dari para peserta. Mengetahui hal tersebut, diharapkan masyarakat desa khususnya UMKM dapat menganggarkan dengan tepat dalam menyusun anggaran UMKM. Sebagai hasil dari kegiatan ini, masyarakat desa khususnya pelaku UMKM akan mendapatkan tambahan informasi dalam penyusunan anggaran bagi pelaku UMKM. Selain itu, para pembicara dan peserta berbagi pengalaman dalam memecahkan masalah yang dihadapi dalam penyusunan anggaran berbasis Microsoft excel bagi pelaku UMKM.
Strategic Management Accounting and Digital Transformation: The Role of Big Data Analytics in Decision Making Siahaan, Septony B; Simanjuntak, Wesly Andri; Mesakh, Januardi; Silalahi, Mulatua; Napitupulu, Merry Anna
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vsskcg83

Abstract

This research investigates how Big Data Analytics (BDA) functions as a transformative mechanism for enhancing Strategic Management Accounting (SMA) effectiveness through improved decision-making quality in the digital era. Drawing upon Resource-Based View theory, Dynamic Capabilities theory, and Information Processing theory, this study examines how big data analytics capabilities create competitive advantages through enhanced analytical depth and strategic decision quality. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 multinational corporations across multiple industries (640 firm-year observations, 2020-2024), the research demonstrates that big data analytics implementation significantly enhances strategic management accounting practices (β = 0.694, p < 0.001) and directly improves decision-making quality (β = 0.483, p < 0.001). Strategic management accounting substantially mediates the relationship between big data analytics and decision-making quality (indirect effect = 0.412, p < 0.001, VAF = 46.1%). The model explains 62.3% of strategic management accounting variance and 68.9% of decision-making quality variance. This study provides comprehensive empirical evidence of how digital transformation through big data analytics revolutionizes management accounting functions and organizational decision-making capabilities in contemporary business environments
The Effect of Performance Measurement System, Reward, Accounting Information System, and Leadership Style on Managerial Performance Manullang, Anggi Chelcelia; Sagala, Lamria; Mesakh, Januardi
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16411

Abstract

This research investigates the potential significant effects of performance measurement system, reward, accounting information system, and leadership style on managerial performance at PT Supra Matra Abadi Aek Nabara. The methodology employed included field research utilizing questionnaires distributed to company employees, complemented by literature review techniques. Individual variable analysis revealed several key findings. The Performance Measurement System (X1) demonstrated a significant impact on managerial performance (Y) as evidenced by the t significance value of 0.006, falling below the 0.05 threshold. Conversely, the Reward variable (X2) showed no substantial influence on managerial performance (Y), with a t significance value of 0.673 exceeding the 0.05 criterion. The accounting information system variable (X3) exhibited a significant effect on managerial performance (Y), supported by a t significance value of 0.027, below the 0.05 benchmark.
Green Accounting, Intellectual Capital, and Dividend Policy On Firm Value in Energy Companies Panjaitan, Frengky Samuel; Simanjuntak, Arthur; Mesakh, Januardi; Napitupulu, Merry Anna
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/fk84sb10

Abstract

This study examines green accounting, intellectual capital, and dividend policy effects on firm value in Indonesian energy companies during 2021-2024. Using multiple linear regression on 48 observations from 12 companies, results show green accounting significantly negatively affects firm value (β = -0.168, p = 0.006), as environmental disclosure signals cost burdens to investors. Intellectual capital demonstrates positive but insignificant influence (β = 0.057, p = 0.230). Dividend policy exhibits significant positive effects (β = 0.324, p = 0.041), signaling financial strength. Simultaneous testing confirms significant collective effects (F = 3.759, p = 0.017), explaining 15.0% of firm value variance. Findings suggest integrated approaches balancing environmental practices, intellectual assets, and shareholder returns optimize value creation in energy sector contexts
Co-Authors Agusman, Agusman Arison Nainggolan, Arison Arthur Simanjuntak August Halomoan Siregar B. Siahaan, Septony Br. Sembiring, Vebina N. C. Ginting, Mitha Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma M. Elisabeth, Duma Megaria Elperida Juniarni Sinurat Farida Sagala Ferry Hidayat Ginting, Mitha C. H.P. Purba, Dimita Henri Saragih, Henri Ijonris, Yusuf Ivo Maelina Silitonga Jon Henri Purba, Jon Henri Junika Napitupulu Junita, Rahel Manullang, Anggi Chelcelia Marbun, Sondang Marbun, Sondang Ni Bulan Mario Andriaskiton Megaria Elisabeth, Duma Melanthon Rumapea Melianna, Saur Merry Anna Napitupulu, Merry Anna Michael Novranda Surbakti Mislan Sihite, Mislan Mulatua Silalahi, Mulatua N.B. Marbun, Sondang Nadapdap, Kristanty M. N. Nadapdap, Kristanty M.N. Nainggolan, Rahel Junita Nurwijayanti Panggabean, Toman Panjaitan, Frengky Samuel Panjaitan, Rike Y. Panjaitan, Rike Yolanda Purba, Dimita H.P Purba, Dimita H.P. Purba, Dimita Hemalli Premasari Putra Pratama Rajagukguk, Eva Gloria Rasmulia Sembiring Rintan Saragih, Rintan Robinhot Gultom, Robinhot Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B. Siahaan, Septony B. Siahaan, Septony Siahaan, Septony B Sianturi, Jeudi A. T. P. Sibarani, Apriani M SIBARANI, APRIANI M. Sibarani, Apriani Magdalena Silalahi, Mulatua P. Silitonga, Ivo M. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Putra Simanjuntak, Wesly A. Sipayung, Tri Darma Siregar, Elizabeth Tamba, Iventura Fitra Uli Tambunan, Jesica Tiur Rajagukguk, Tiur Tri Dharma Sipayung, Tri Dharma Victor Victor Wesly Andri Simanjuntak, Wesly Andri Yolanda Panjaitan, Rike