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All Journal Journal of Economic, Bussines and Accounting (COSTING) FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Bisnis Mahasiswa Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) Jurnal Pengabdian Masyarakat Inovasi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Indonesian Journal of Advanced Social Works (DARMA) Journal Accounting International Mount Hope Jurnal Ilmiah Accusi JAS (Jurnal Akuntansi Syariah) Jurnal Mahkota Bisnis (Makbis) Jurnal Ilmu Manajemen METHONOMIX METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Ivo Maelina Silitonga
Fakultas Ekonomi, Universitas Methodist Indonesia
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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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

Abstract

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.
ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD) Siahaan, Septony Benyamin; Purba, Dimita H.P; Pasaribu, Dompak; Simanjuntak, Wesly Andri; Silitonga, Ivo Maelina; Nadapdap, Kristanty M. N; Rumapea, Melanthon
JURNAL AKUNTANSI FINANCIAL 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.v9i1.496

Abstract

This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basis
Pengaruh Kondisi Keuangan, Kualitas Audit, Kepemilikan Institusional Dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Subsektor Metal And Allied Products Tahun 2017-2021 Purba, Dewi Driani; Siahaan, Septony B; Damanik, Dennys Paulus; Silitonga, Ivo Maelina
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.489

Abstract

This study aims to examine and analyze the effect of profitability on going concern audit opinions in Metal and Allied Products Sub-Sector Manufacturing companies in 2017-2021. The number of research samples is 13 manufacturing companies in the Metal and Allied Products sub-sector. Data analysis technique using logistic regression analysis. The results showed that financial condition and audit quality had a significant negative effect on going concern audit opinion. Institutional ownership and profitability have no significant positive effect on going concern audit opinion. Financial condition, audit quality, institutional ownership, and profitability have a significant effect on going concern audit opinion.
Analysis Of the Effect Of Profitability And Public Ownership On Firm Value with Firm Size as A Moderating Variable In The Banking Industry Listed on The Indonesia Stock Exchange In The Period 2019-2022 Duma Megaria Elisabeth; Elisabeth, Duma Megaria; Siahaan, Septony B; Silitonga, Ivo Maelina; Sagala, Farida; Simanjuntak, Gracesiela Y
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: 10.36985/38pp9224

Abstract

This research aims to examine the effect of profitability and public ownership on firm value with firm size as a moderating variable on the Indonesia Stock Exchange (IDX). The type of data used in this research is secondary data in the form of annual financial reports from companies listed on the Indonesia Stock Exchange (IDX). The data analysis method used multiple linear regression and Moderated Regression Analysis (MRA). The population of this research consists of 44 banking sector companies listed on the Indonesia Stock Exchange (IDX), with 11 companies selected as samples using purposive sampling method based on specific criteria. The data obtained was then processed using SPSS version 26 analysis tool. The results of the t-test show that profitability variable has a negative but insignificant effect on firm value (PBV), and public ownership variable has a significant negative effect on firm value (PBV). The results of the simultaneous test (F test) show that profitability (ROA) and public ownership (KP) together have a significant effect on price to book value (PBV). The moderation test results indicate that firm size strengthens the effect of profitability on firm value, but is unable to moderate the effect of public ownership on firm value. The results of this study also show that the independent variables are able to explain 31.7% of the PBV variable, while the remaining 68.3% is influenced by other variables outside this research model
ANALYSIS OF THE INFLUENCE OF PROFIT PERSISTENCE AND GOOD CORPORATE GOVERNANCE ON PROFIT QUALITY IN COMPANIES IN THE BASIC AND CHEMICAL INDUSTRIES SUB-SECTORS TERDAFTARDI ON PERIOD 2019 – 2023 Br Ginting, Wulan Febriyanti; Simanjuntak , Arthur; Simanjuntak, Gracesiela Yosephine; Sagala, Lamria; Silitonga, Ivo Maelina
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/sb9nnp96

Abstract

This study was conducted to test and analyze the influence of profit persistence, independent commissioners, managerial ownership, and institutional ownership on the quality of corporate profits in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange. This study applies secondary data obtained from financial documents and the company's annual report. The data analysis method applied was multiple linear regression with a sample of 29 companies out of a total of 75 companies that met the research criteria. The analysis was carried out using SPSS version 26. The results of the study showed that profit persistence had a negative and significant impact on the quality of profit, while independent commissioners, managerial ownership, and institutional ownership had a positive and significant impact. The F test shows that all of these variables together affect the quality of profits. However, independent variables only explain 10.2% of profit quality, while the remaining 89.8% are explained by factors outside of this study model. These findings provide a new perspective on how corporate governance and profit persistence affect profit quality, especially in the context of companies in the basic and chemical industries sub-sectors in Indonesia
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Damanik, Rizki Yulandari; Pasaribu, Dompak; Silitonga, Ivo Maelina
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 1 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i1.54

Abstract

This study aims to examine the influence of liquidity, profitability, and leverage on the value of mining companies listed on the Indonesian Stock Exchange. Additionally, it seeks to investigate how dividend policy moderates this relationship. The original research sample comprised 62 organizations, however, after implementing the given criteria, only 16 companies met the requirements. The study employed secondary data and applied purposive sampling procedures for selecting the sample. The data analysis employed multiple linear regression models and moderation tests. The research findings suggest that liquidity has a somewhat detrimental and statistically insignificant effect on a company's worth. The profitability of a corporation has a somewhat positive and significant effect on its value, while leverage has a moderately negative and minor effect. The variables of liquidity, profitability, and leverage have a significant influence on the value of a company. The moderation study reveals that the dividend policy lacks the capacity to moderate the influence of liquidity on the firm's value. The dividend policy has the capacity to reduce the influence of profitability and leverage on the firm's value. The Adjusted R-Square value of 21.2% suggests that the company's value is influenced by the combined effects of liquidity, profitability, and leverage. Nevertheless, it is crucial to acknowledge that 79.8% of the company's worth is impacted by additional factors that were not taken into account in this study.
Analysis Of The Influence Of Loan To Deposit Ratio, Capital Adequacy Ratio, Non-Performing Loan, Operational Efficiency Ratio, And Total Asset Turnover On Return On Asset Of Commercial Bank Listed On The Indonesian Stock Exchange Period 2019-2023 Situmorang, Duma Rahel; Sagala, Farida; Silitonga, Ivo Maelina; Panjaitan, Rike Yolanda; Sagala, Lamria
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: 10.36985/81br1521

Abstract

The aim of this study to determine the effect of the loan to deposit ratio, capital adequacy ratio, non perfoming loan, operational efficiency ratio, total asset turnover on thw return on assets of commercial banks on the BEI for the 2019-2023 period. This research is a type of causal associative research with the research population being conventional commercial banks registered with the BEI in 2019-2023 which amounted to 45 banks. The sample is done by purposive sampling in order to obtain 28 banks that match the criteria and become the research sample. The type pf data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is a multiple regression analysis. The results showed that partially operational efficiency ratio had a positive and significant effect on return on assets. Meanwhile, loan to deposit ratio and non performing loan have a positive and do not have a significant effect on return on assets. Capital adequacy ratio and the total asset turnover had a negative and do not significant effect on return on assets. Simultaneously, all independent variables affect the return on assets of conventional commercial banks registered with the BEI
The Effect Of Internal Audit Implementation And Risk Management On Lending Policies People's Business In The Covid-19 Period At PT. Bank Sumut Centre Medan Duma Megaria Elisabeth; Duma Megaria Elisabeh; Sagala, Farida; Silitonga, Ivo Maelina; Saragih, Rintan Br; Manurung, Anggiat
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/yyd1hh50

Abstract

This study aims to examine the effect of the implemention of internal audit and risk management on the policy of granting people’s business loans in the covid-19 period. In this study using primary data in the form of distributing questionnaires conducted at PT Bank Sumut Pusat Medan, the sampling technique used was purposive sampling with data collection techniques using a questionnaire method. The analysis used in this study uses the methods of validity, reability, data normality, classical assumptions, coefficient of determination t test and f test. The results of this study indicate that internal audit has a partial effect on the policy of granting people’s business loans at covid-19 with a tcount value of 7.472 at a significant level 0f 0.003. Risk management partially affects the policy of granting people’s business credit during covid- 19 with a tcount value of 7.432 with a significant level of 0.000. Internal audit and risk management simultaneously affect the policy of granting people’s business loans during covid-19 with a fcount value of 92.717 with a significant value of In addition, the adjusted R square value of 0.859 means that internal audit (X1) and risk management (X2) together affect the policy of granting people’s business loan during covid-19 by 85.9% while the remaining 14.1% is influenced by other variables outside of this study
Strategy for Improving Micro, Small and Medium Enterprises (MSMEs) Through Innovation in Medan, North Sumatra Simanjuntak, Gracesiela Yosephine; Ginting, Mitha C.; Sagala, Farida; Sagala, Lamria; Elisabeth, Duma Megaria; Silitonga, Ivo Maelina; Nadapdap, Kristanty M.N.; Goh, Thomas Sumarsan; Simanjuntak, Faido M. P.; Sembiring, Yosephine N.
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.v3i7.10501

Abstract

This research aims to determine MSME product innovation and highlight the obstacles they face. The obstacles faced by small and medium businesses are usually not focusing on development, product innovation still relying on old products and lack of capital, and product development strategies are still lacking. Product innovation within a company is very important for company sustainability. Service activities will be carried out using descriptive research methods using a qualitative approach. Data sources were obtained through field observations and interviews with informants. The participation and enthusiasm of MSME players in this activity was very good and they actively participated in implementing the training. Economic actors must be wise in looking for new innovations so that consumers are more satisfied when buying these products. The community's economy is supported by the presence of MSMEs, so that most of the community's income comes from MSMEs. However, because there are still many MSMEs that do not have access to financial institutions, loan capital is currently limited.
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.
Co-Authors Anggiat Manurung Apriani Magdalena Sibarani Arthur Simanjuntak Br Ginting, Wulan Febriyanti Damanik, Dennys Paulus Damanik, Dennys Paulus Parlindungan Damanik, Rizki Yulandari Dimita H. P. Purba Dimita Hemalli Premasari Purba Dimitha H P Purba Duma Megaria Elisabeh Duma Megaria Elisabeh Duma Megaria Elisabeth Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Edison Sagala Elisabeth, Duma Megaria Esra Kembar Tua Hutasoit Farida Sagala Ginting, Mitha C. Ginting, Mitha Christina Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Jeudi A. T. P. Sianturi Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lahagu, Natalis Purnama Sari Lamria Sagala Lidya Paskalina Pasaribu Lumbangaol, Idaman Sagita Manurung, Anggiat Marbun, Sondang Melanthon Rumapea Meliati Meliati Mesakh, Januardi Mitha Christina Ginting Mulatua Silalahi, Mulatua Nadapdap, Kristanty M. N Nadapdap, Kristanty M.N. Nurwijayanti Pakpahan, Putri Kesia Panjaitan, Rike Yolanda Purba, Dewi Driani Purba, Dimita H.P Purba, Dimita H.P. Purba, Riska Elisabet Putra Pratama Raulina Br. Sitinjak Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky Mandala Simanjuntak Rintan br Saragih Rintan Saragih Rintan Saragih, Rintan Sagala, Lamria Sahala Purba Saragih, Rintan Br Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B Siahaan Siahaan, Septony B Siahaan, Septony B Siahaan, Septony Benyamin Sibarani, Apriani M Simanjuntak , Natasya Veronica Simanjuntak, Faido M. P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Wesly A. Simarmata, Lamdapot Pranata Sirait, Citra Oktafiani Siregar, Elizabeth Sitorus, Dompak Sonya Kristy Br Brahmana Tambunan, Jesica Tasya Dearmaria Simbolon Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak Wesly Andri Simanjuntak, Wesly Andri