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All Journal FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Jurnal Pengabdian Masyarakat Bestari (JPMB) EDUCTUM: Journal Research Jurnal Pengabdian Pada Masyarakat METHABDI TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Basic and Applied Accounting Research Journal Journal Accounting International Mount Hope Jurnal Ilmiah Accusi
Ginting, Mitha Christina
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, DAN EXTERNAL PRESSURE TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2021 Rumapea, Melanthon; Simanjuntak , Natasya Veronica; Silitonga, Ivo Maelina; Ginting, Mitha Christina
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.179

Abstract

This study aims to test and analyze the variables of Financial Stability, Financial Targets and External Pressure which partially or simultaneously affect Financial Statement Fraud. The population in this study was 38 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Determination of the sample used in this study is by purposive sampling technique totaling 16 companies with five years of observation and the data used is secondary data sourced from the company's financial and annual reports through the site www.idx.co.id. The data analysis technique used in this study is multiple linear regression analysis. The results in this study partially show that the variables Financial Stability and External Pressure have a negative and insignificant effect on Financial Statement Fraud, while Financial Targets have a positive and significant effect on Financial Statement Fraud. Simultaneously testing, the three independent variables have a significant effect on Financial Statement Fraud by 12.3%.
PENGARUH FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Br Meliala, Keren Tireya; Damanik, Dennys Paulus Parlindungan; Sembiring, Yosephine Natalitha; Ginting, Mitha Christina
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.237

Abstract

This study aims to determine the effect of free cash flow and managerial ownership on debt policy in manufacturing companies listed on the Indonesian stock exchange. This study uses secondary data which can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The population of this study consisted of 23 manufacturing companies in the textile and garment sector listed on the IDX for the 2017-2021 period and the sampling method was carried out using purposive sampling method. With this method, a sample of 10 companies was obtained with a 5-year observation method. So that the number of observations for this study is 50 observations. To analyze the effect of free cash flow and managerial ownership on debt policy, multiple linear analysis is used with the classic assumption test. The results of this study indicate that free cash flow partially has no significant effect on debt policy and managerial ownership partially has a significant effect on debt policy.
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.
CORPORATE GOVERNANCE AS A MODERATING VARIABLE INFLUENCE OF STOCK TURNOVER, EXTENSIBLE BUSINESS REPORTING LANGUAGE AND AUDIT QUALITY ON INFORMATION ASYMETRIES Simanjuntak, Arthur; Situmorang, Christina Verawaty; Elisabeth, Duma Megaria; Ginting, Mitha Christina; Sagala, Lamria
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.493

Abstract

The purpose of this study was to determine the role of corporate governance as a moderating variable effect of stock turnover, extensible business reporting language and audit quality on information asymmetry. The population of this research is all companies in the retail sector that are listed on the IDX for the 2019-2021 period, totaling 25 companies. The sample of this study adopted a purposive sampling method, so that the samples taken were 11 companies. The analysis technique used in this research is panel data regression analysis and moderation test. The results showed that stock turnover and extensible business reporting language had a significant positive effect on information asymmetry. On the other hand, audit quality has no significant effect on information asymmetry. Simultaneously, stock turnover, extensible business reporting language, and audit quality have a significant effect on information asymmetry. The role of corporate governance can strengthen the effect of stock turnover on information asymmetry. The role of corporate governance can weaken the extensible business reporting language against information asymmetry. Meanwhile, the role of corporate governance is not able to moderate audit quality on information asymmetry.Keywords: Stock Turnover, Extensible Business Reporting Language, Audit Quality, Information Asymmetry, Corporate Governance.
Motivation and English Training of Students of Class Viii-A Private Junior High School Santo Thomas 4 Medan, Medan City - North Sumatera Simanjuntak, Faido M; Simanjuntak, Arthur; Sagala, Farida; Ginting, Mitha Christina; Sagala, Lamria; Simanjuntak, Gracesiela Yosephine; Simanjuntak, Markus Doddy
Jurnal Pengabdian Masyarakat Bestari Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v4i1.13396

Abstract

Learning motivation is defined as the general psychological motivation of students that drives learning activities to achieve goals. Students can succeed in learning if they have learning motivation. Therefore, it is important for students to have high learning motivation in order to study seriously. However, learning motivation works faster if there are external drivers such as empowerment and psychoeducation. This empowerment activity aims to deepen students' understanding of the importance of learning motivation in learning activities and accelerate the development of learning motivation. In addition, the facilitator provides intensive learning support activities for English subjects. The activity was carried out for two days at Santo Tomas 4 Medan Private Middle School and was attended by 21 Class VIII-A students. The contents of the activities carried out included motivating students to stimulate interest in learning English and practicing English vocabulary. This is done so that students understand how to communicate well and correctly and improve their English vocabulary.
SISTEM INFORMASI SIMPAN PINJAM PADA KOPERASI SATAHI MARSIURUPAN BERBASIS WEB Sinaga, Septa Dewi; Nainggolan, Rena; Ginting, Mitha Christina
TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Vol 3 No 1 (2023): TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/tamika.Vol3No1.pp102-108

Abstract

A savings and loan cooperative, the Satahi Marsiurupan Cooperative, located at Jalan Elang II No. 60 Perumnas Mandala Medan. The current savings and loan transaction system is still done manually. Cooperative management will be delayed due to manual data processing. The purpose of this research is to apply for a savings loan at the Satahi Marsiurupan Cooperative. The PHP programming language and MySQL database are used to create this web-based information system using structured programming techniques. This information system is provided to the Satahi Marsiurupan Cooperative to make it easier for members to receive information on savings and loan transactions from the management. As well as being able to provide solutions for speed, accuracy and accuracy in carrying out savings and loan data processing to obtain optimal results.
The Influence of Green Innovation and Environmental Responsibility on Company Value in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the Period 2020 – 2023 Sitanggang, David Patar; Simanjuntak, Arthur; Ginting, Mitha Christina; Elisabeth, Duma Megaria
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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

Abstract

This research examines the relationship between green innovation and environmental responsibility on company valuation across 12 purposively selected consumer sector businesses from 51 companies listed on the IDX (2020-2023). Through multiple linear regression using SPSS 26, the findings reveal that individually both variables have a significant negative impact on company value, while simultaneously demonstrating a significant influence. The coefficient of determination indicates the research model explains 19.7% of variations in company value, with 80.3% influenced by external factors. These findings present a new perspective on the complex relationship between sustainable practices and market perceptions of company value in the Indonesian consumer industry context, which differs from conventional stakeholder expectations.
The Influence of Green Accounting and Good Corporate Governance Mechanisms on the Financial Performance of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023 Sianturi, Riyan Andika; Sagala, Lamria; Simanjuntak, Wesly Andri; Ginting, Mitha Christina
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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

Abstract

This study examines the influence of Green Accounting and the Good Corporate Governance Mechanism on Financial Performance in energy sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The population used was 90 companies, and the sample was 17 companies and the multiple linear regression analysis method was used through SPSS 26. The results of the analysis show that partially, Green Accounting has a positive but not significant effect on the company's financial performance. Meanwhile, Good Corporate Governance partially shows a significant positive influence on financial performance. When tested simultaneously, these two variables (Green Accounting and Good Corporate Governance) were proven to have a significant effect on the financial performance of energy sector companies. From the results of the determination coefficient test (R Square), it was found that the variables Green Accounting and Good Corporate Governance were only able to explain the variation in financial performance by 13.6%. This figure shows a relatively small contribution, while most (86.4%) of the variation in financial performance is influenced by other variables not included in the regression model of this study. These findings indicate that although the implementation of Good Corporate Governance has a significant positive impact, the implementation of Green Accounting has not had a significant impact on the financial performance of energy companies in Indonesia. This raises questions about the effectiveness of Green Accounting practices in the context of the energy industry in Indonesia or the possibility of other moderation factors that need to be considered in future research such as increasing the number of observation periods, using a wider range of research objects and adding other variables that affect financial performance.
Asistensi Pelaporan Pajak oleh Relawan Pajak Universitas Methodist Indonesia Goh, Thomas Sumarsan; Purba, Dimita H. P.; Rumapea, Melanthon; Sembiring, Rasmulia; Simanjuntak, Arthur; Ginting, Mitha Christina; Jamaluddin, Jamaluddin; Elisabeth, Duma Megaria; Sagala, Farida; Sagala, Lamria
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp40-43

Abstract

The campus tax volunteer value chain refers to the contributions and benefits provided by active tax volunteers to help in providing tax information and knowledge and also assist in reporting taxpayers' tax returns. Volunteers give guidance to individuals or groups who need assistance in managing their taxes, such as filling out tax returns or understanding tax rights and obligations. Regional Office of DJP Sumbagut I will give awards and recognition to tax volunteers who have contributed significantly to increasing tax awareness in the community.
Analysis Of The Level Of Effectiveness Of Land And Building Tax Collection Towards Optimizing The Achievement Of The Original Income Target Of The Simalungun District Ginting, Mitha Christina; Simanjuntak, Arthur; Sagala, Farida; Sagala, Lamria; Butarbutar, Riska Septiani AMT
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: 10.36985/289cp373

Abstract

Effectiveness of Land and Building Tax Collection to Increase Regional Original Income with land and building tax revenue, there are still many shortcomings in it, usually in PBB collections, empty houses are still found, there are double SPPT (Tax Payable Notices), and there are also taxpayers who disobedient. The level of effectiveness of land and building tax revenue from 2019 to 2023 is said to be quite effective with an average percentage of 87.71%. Where the highest effectiveness will occur in 2022 with a percentage of 102.07%. According to the level of effectiveness of land and building tax collection, it can be concluded that the Simalungun Regency Regional Revenue Service has not been completely successful in realizing land and building tax or has not exceeded or achieved the target that has been determined for the last 5 years, which means it has carried out its duties quite effectively
Co-Authors Arthur Simanjuntak Br Meliala, Keren Tireya Butarbutar, Riska Septiani AMT Damanik, Dennys Paulus Parlindungan Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Farida Sagala Ginting , Arie Tymoty Rainaldo Ginting, Juni Elisa Sari Goh, Thomas Sumarsan Hutagaol, Hendriko Ivo Maelina Silitonga Jamaluddin Jamaluddin Melanthon Rumapea Mulatua Silalahi, Mulatua Nadeak, Heri Imanuel Nainggolan, Rena Panjaitan, Rike Yolanda Purba, Dimita H. P. Purba, Dimita Hemalli Premasari Rasmulia Sembiring Sagala, Lamria Sagala, Lamria Sagala Sembiring, Yosephine Natalitha Siahaan, Septony B Sianturi, Riyan Andika Simanjuntak , Natasya Veronica Simanjuntak, Faido M Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE SIMANJUNTAK, MARKUS DODDY Simanjuntak, Martha Siska Pratiwi Simanjuntak, Reymondo Sinaga, Priskila Sinaga, Septa Dewi Siregar, Elizabeth Sitanggang, David Patar Sitorus, Enjelina Patrisya Uli Br Situmorang, Christina Verawaty Wesly Andri Simanjuntak, Wesly Andri