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All Journal FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Jurnal Pengabdian Masyarakat Bestari (JPMB) EDUCTUM: Journal Research Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) 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 Electrical & Electronics Engineering Engineering Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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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
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.
Village Finance and Community Institution Training in East Lumban Pea Village, Toba Regency Sagala, Farida; Normi, Siti; Simanjuntak, Arthur; Siahaan, Septony B.; Ginting, Mitha Christina; Sagala, Lamria; Goh, Thomas Sumarsan; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel; Simanjuntak, Faido M.P.; Rajagukguk, Tiur; Gultom, Robinhot; Sianturi, Jeudi A.T.P.; Siregar, Jeremia; Nadeak, Heri
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.v2i6.7691

Abstract

The purpose of this training is to increase the accounting knowledge of village heads and village officials so that they can record village financial transactions properly and accurately. There are several stages in conducting philanthropy: preparation, implementation, evaluation, and reporting. Findings from interviews with village heads and village officials regarding village financial management include: Planning Stage: At this stage, village heads and village organizations identify local problems and respond to community suggestions through the Village Consultative Body (BPD) and community leaders. Implementation Stage: After the activity implementation file is complete, the activity implementation file is ready to be submitted. Administration Stage: The treasurer must report how much his income and expenses are and detail what the funds are used for. Reporting Stage: At the reporting stage, the village treasurer is responsible and obliged to record and book properly account for money through financial accountability reports at the end of each month. Accountability Stage: The village head is basically responsible to the residents and the accountability process is passed through the Camat to the Regent/Mayor.
Pengaruh Rasio Likuiditas, Aktivitas, Profitabilitas dan Kebijakan Dividen terhadap Nilai Perusahaan pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Ginting, Shelvia Agusta Br.; Gultom, Robinhot; Ginting, Mitha Christina
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7786

Abstract

This study aims to analyze the effect of liquidity, activity, profitability, and dividend policy on firm value in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The independent variables examined include liquidity as measured by the Current Ratio, activity as measured by Total Asset Turnover, profitability proxied by Return on Assets, and dividend policy represented by the Dividend Payout Ratio. Firm value is used as the dependent variable and is measured using Tobin’s Q. This research employs a quantitative approach using secondary data obtained from companies’ financial statements. The sample consists of 37 companies, resulting in 111 observations over the study period. The data analysis technique used is Structural Equation Modeling–Partial Least Square (SEM-PLS), which is suitable for analyzing complex relationships among variables. The findings reveal that liquidity and activity have a positive and significant effect on firm value, indicating that companies with better short-term financial capability and efficient asset utilization tend to have higher firm value. In contrast, profitability does not show a significant effect on firm value, suggesting that profit generation alone is not a determining factor for investors. Dividend policy is found to be insignificant at the 5% significance level but becomes significant at the 10% level, indicating a relatively weak influence. The Adjusted R-Squared value of 0.195 indicates that the model explains 19.5% of the variation in firm value
Co-Authors Arthur Simanjuntak Br Meliala, Keren Tireya Butarbutar, Riska Septiani AMT Damanik, Dennys Paulus Parlindungan Dimita H. P. Purba Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Farida Sagala Ginting , Arie Tymoty Rainaldo Ginting, Juni Elisa Sari Ginting, Shelvia Agusta Br. Hutagaol, Hendriko Ivo Maelina Silitonga Jamaluddin Jeudi A. T. P. Sianturi Melanthon Rumapea Mulatua Silalahi, Mulatua Nadeak, Heri Nadeak, Heri Imanuel Nainggolan, Rena Panjaitan, Rike Yolanda Rasmulia Sembiring Robinhot Gultom Sagala, Lamria Sembiring, Yosephine Natalitha Septony B. Siahaan Sianturi, Riyan Andika Simanjuntak , Natasya Veronica Simanjuntak, Faido M Simanjuntak, Faido M.P. Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE SIMANJUNTAK, MARKUS DODDY Simanjuntak, Martha Siska Pratiwi Simanjuntak, Reymondo Sinaga, Priskila Sinaga, Septa Dewi Siregar, Elizabeth Siregar, Jeremia Sitanggang, David Patar Siti Normi Sitorus, Enjelina Patrisya Uli Br Situmorang, Christina Verawaty Thomas Sumarsan Goh Tiur Rajagukguk, Tiur Wesly Andri Simanjuntak