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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 Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
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 Library & Information Science 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.
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.
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.
The Influence Of Transparency, Accountability, Community Participation On Village Fund Management In Realizing Good Governance In Mountain Villages In Tigabinanga District" Karo District Ginting, Mitha Christina; Simanjuntak, Arthur; Siahaan, Septony B; Duma Megaria Elisabeth; Ginting, Juni Elisa Sari
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: 10.36985/2gpmq412

Abstract

This research aims to analyze the influence of transparency, accountability, and community participation on the management of village funds in realizing good governance in villages in Tigabinanga District, Karo Regency. The sample size for this research was 30 village officials divided into four villages, namely Gunung, Kem - Kem, Kuta Raya, and Kuta Buara. The data analysis method uses multiple linear regression. The research results show that partial transparency has no significant effect on village fund management, while accountability and community participation have a positive and significant effect on village fund management. The results simultaneously show that transparency, accountability, and community participation have a significant effect on village fund management
Pengaruh Modal Kerja Terhadap Profitabilitas Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021 Ginting, Mitha Christina; Simanjuntak, Arthur; Siahaan, Septony B; Sitorus, Enjelina Patrisya Uli Br
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/f3w1p342

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja terhadap tingkat profitabilitas pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 - 2021. Variabel dalam penelitian ini meliputi Perputaran Kas (X1), Perputaran Piutang (X2), Perputaran Persediaan (X3) dan Profitabilitas (Y). Penelitian ini menggunakan jenis penelitian verifikaktif dengan metode Explanatory Survey, yaitu metode yang digunakan dalam pengambilan sampel yaitu dengan purposive sampling. Hasil penelitian secara parsial, Ada pengaruh positif tidak signifikan Perputaran Kas terhadap Porfitabilitas, Ada pengaruh positif signifikan Perputaran Piutang terhadap Profitabilitas, Ada pengaruh positif tidak signifikan Perputaran Persediaan terhadap Profitabilitas. Sedangkan hasil secara simultan Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan berpengaruh signifikan terhadapat Profitabilitas
The Influence Of Leverage, Corporate Governance And Capital Intensity On Tax Avoidance In Mining Companies Listed On The Indonesia Stock Exchange Year 2020 – 2023 Simanjuntak, Gracesiela Yosephine; Simanjuntak, Arthur; Sagala, Farida; Ginting, Mitha Christina; Sagala, Lamria
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/zp9jpc63

Abstract

This research aims to examine the influence of leverage, corporate governance and capital intensity on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2020-2023. Samples were taken using the purposive sampling method. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2020-2023. From this population of 43 mining companies, 9 mining companies were obtained as samples. Data were analyzed using multiple linear regression. The test results show that the variable profitability, leverage has a positive effect on tax avoidance. The board of commissioners and the audit committee as proxies of corporate governance as well as the capital intensity variable also show a positive influence on tax avoidance
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
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
The Effect of Corporate Social Responsibility, Good Corporate Governance, Free Cash Flow, Leverage, and Profitability on Earnings Management in Industrial Sector Companies Listed on the Indonesia Stock Exchange Sinulingga, Wike Sabina; Saragih, Milka Arfina; Sinaga, Annisa Nauli; Ginting, Mitha Christina
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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

Abstract

This study aims to analyze whether Corporate Social Responsibility, Good Corporate Governance, Free Cash Flow, Leverage, and Profitability have an influence on earnings management. This study was conducted on industrial companies listed on the Indonesia Stock Exchange for the 2022-2024 period, with a research population of ninety four (94) companies listed on the Indonesia Stock Exchange. The sampling technique used a purposive sampling technique, resulting in a sample of sixty one (61) companies. The data used were the financial reports of each sample company published on www.idx.co.id. The research method used was a descriptive method, classical assumption tests, and multiple linear regression analysis using the SPSS program. The results of the study indicate that partially, Free Cash Flow and Leverage have a significant effect on earnings management. Meanwhile, CSR, GCG, and Profitability have no significant effect on earnings management. This study is expected to serve as a reference for investors and further researchers in understanding the factors that influence earnings management.
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 Ginting, Shelvia Agusta Br. Goh, Thomas Sumarsan Hutagaol, Hendriko Ivo Maelina Silitonga Jamaluddin Jamaluddin Melanthon Rumapea Mulatua Silalahi, Mulatua Nadeak, Heri Nadeak, Heri Imanuel Nainggolan, Rena Panjaitan, Rike Yolanda Purba, Dimita H. P. Purba, Dimita Hemalli Premasari Rasmulia Sembiring Robinhot Gultom, Robinhot Sagala, Lamria Saragih, Milka Arfina Sembiring, Yosephine Natalitha Septony B. Siahaan, Septony B. Siahaan, Septony B Sianturi, Jeudi A.T.P. 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, Annisa Nauli Sinaga, Priskila Sinaga, Septa Dewi Sinulingga, Wike Sabina Siregar, Elizabeth Siregar, Jeremia Sitanggang, David Patar Siti Normi, Siti Sitorus, Enjelina Patrisya Uli Br Situmorang, Christina Verawaty Tiur Rajagukguk, Tiur Wesly Andri Simanjuntak, Wesly Andri