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All Journal Jurnal Akuntansi Kompetif Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Minfo Polgan (JMP) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal Of Human And Education (JAHE) Jurnal Ekonomika Dan Bisnis Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Ekonomika Manajemen Dan Bisnis GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Akuntansi Nommensen Jurnal Ekonomi, Manajemen, Akuntansi
Sihombing, Halomoan
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Peranan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya Produksi Kelapa Sawit Pada PT. Perkebunan Nusantara IV Regional 2 Batu, Angel Natasya Lumban; Sinurat, Mangasa; Sihombing, Halomoan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3255

Abstract

When the research was conducted, that the realization was higher than the budget (RKAP) on production costs due to the price (Rp) / kg in the realization was higher or more than the price (Rp) / kg in the budget, so that there could be a difference between the budget and the realization of palm oil production costs for the period 2022 which could have an impact on production cost control. Therefore, the role of responsibility accounting is important in achieving company goals and also controlling palm oil production costs in a company, with the role of responsibility accounting, companies can set clear cost standards and identify the causes of cost differences that occur, such as unprofitable cost differences where the realization of production costs is greater than the production cost budget. The study aims to determine and analyze the role of accountability accounting as a means of controlling palm oil production costs at PT Perkebunan Nusantara IV Regional 2 Period 2022. This research uses a qualitative descriptive approach with data obtained through documentation studies and interviews conducted. Variance analysis technique is used to compare actual costs with budget costs, both in terms of price and quantity, both indirect costs and direct costs. The results showed that in terms of price, some costs experienced unfavorable variance, while in terms of quantity showed favorable variance. The implementation of responsibility accounting has gone well and helps control costs. From these results it is recommended that the company can improve control of unfavorable costs and maintain and improve the role of responsibility accounting.
Bimbingan Teknis Pelaporan SPT Tahunan WP/UMKM Melalui E-Form 1770 Dekranasda Pemerintah Kabupaten Samosir Gaol, Vebry M Lumban; Siahaan, Audrey M.; Siboro, Danri T.; Sihombing, Halomoan
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.657

Abstract

Bentuk kegiatan pengabdian ini adalah seminar yang dilaksanakan selama 2 hari dan tempat pelaksanaannya dilakukan di Dekranasda Pemkab Samosir dan peserta yang hadir adalah para pelaku UMKM. Kegiatan pengabdian masyarakat ini merupakan wujud partisipasi aktif masyarakat akademisi, dalam mendukung program pemerintah, melalui bantuan wajib Pajak UMKM dalam menjalankan kewajiban perpajakannya dimulai dari menghitung terutang pajak, bayar pajak dengan e-Billing, dan laporkan SPT Tahunan via pengisian elektronik. Sehingga wajib pajak UMKM tidak mengalami kesulitan dalam pelaksanaannya kewajiban perpajakannya. Lebih dari 50% anggota masyarakat ini sudah memiliki NPWP, namun jarang melaporkan SPT tahunan, karena kurangnya pengetahuan dan pemahaman tentang kewajiban perpajakan. Diharapkan kedepan Tim Pengabdian akan melakukan pendampingan dalam membantu masyarkat yaitu para pelaku UMKM untuk giat mensosialisasikan pelaporan SPT Tahunan UMKM dan kerjasama dengan Tax Center bersama dengan Kanwil DJP setempat untuk datang ke masyarakat ini untuk melakukan sosialisasi dan edukasi terkait pemenuhan kewajiban perpajakan.
Generasi Muda Paham Dan Peduli Pajak Sejak Dini Gaol, Vebry M Lumban; Siahaan, Audrey M.; Siboro, Danri T; Sihombing, Halomoan; Verry, Verry
Journal Of Human And Education (JAHE) Vol. 4 No. 3 (2024): Journal of Human And Education
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i3.1382

Abstract

Memperkenalkan pajak sejak dini akan membantu generasi muda memahami peran mereka sebagai warga negara yang bertanggung jawab. Pemahaman akan pajak sejak usia muda akan membentuk pola pikir dan perilaku positif terkait kewajiban perpajakan. Generasi muda yang paham dan peduli pajak sejak dini akan menjadi motor penggerak terwujudnya kepatuhan pajak di masa depan.Bentuk kegiatan pengabdian ini adalah seminar yang dilaksanakan selama 1 hari dan tempat pelaksanaannya dilakukan di Gereja HKBP Cinta Damai Medan dan peserta yang hadir adalah para muda mudi yang ada di lingkungan Gereja HKBP Cinta Damai. Kegiatan Pengabdian Kepada Masyrakat diadakan pada tanggal 26 Juni 2024 Bentuk kegiatan pengabdian kepada Masyarakat ini terdiri dari: Pre-test tentang pajak, pemutaran film pendek tentang manfaat pajak , presentasi/Ceramah , dan post-test pemahaman tentang perpajakan. Survei menunjukkan bahwa sebagian besar generasi muda di gereja memiliki pemahaman yang baik tentang fungsi dan peran pajak bagi pembangunan nasional. Membangun kesadaran pajak di kalangan generasi muda sejak dini adalah kunci untuk menciptakan warga negara yang bertanggung jawab. Melalui pendidikan yang tepat, dukungan dari gereja, dan pemanfaatan teknologi, diharapkan generasi muda dapat lebih paham dan peduli terhadap pajak, sehingga berkontribusi positif bagi masyarakat dan negara.
Pengaruh Kompetensi, Independensi, Profesionalisme dan Pengalaman Kerja Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Medan) Simanullang, Yuni Yessilia S.; Saribu, Ardin Dolok; Sihombing, Halomoan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.698

Abstract

This research aims to partially determine the influence of professionalism, independence, competence and work experience of auditors on audit quality in Public Accounting Firms. The sample used in this research was auditors who worked at the Medan City Public Accounting Office. The sampling technique in this research was carried out using a purposive sampling method so that 7 Public Accounting Firms with a total of 40 Auditors were obtained. The data obtained in this research is primary data through distributing closed questionnaires to auditors working at KAP Medan who are registered in the Directory of the Indonesian Institute of Public Accountants and the research method used is multiple linear regression analysis. From the results of hypothesis testing, it can be concluded that auditor competence and auditor professionalism have a positive but not significant effect, independence has a positive and significant effect, while work experience has a negative and significant effect. This is shown through the results of the t-test which shows a significant relationship with the variables with a significance rate of 5%.
Analisis Pengendalian Internal atas Persediaan Barang Dagang pada Alfamidi Belawan Sinambela, Putri Yulia Br; Sihombing, Halomoan; Samosir , Hendrik Elisa Sutejo
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.706

Abstract

Internal control is a very important part so that company goals can be achieved. Without internal control, company goals cannot be achieved effectively and efficiently. Inventory system generally means a system that manages the flow of inventory data related to activities in a company. The inventory system includes a system for recording goods sold, a system for recording goods purchased, a system for requesting and releasing merchandise from the warehouse, a physical counting system, a goods sales returns system. This research aims to determine the implementation of internal control and determine the inventory system at Alfamidi Belawan located at Jl. Belawan I Station, Medan, Belawan City, North Sumatra. The data collection method used was interviews, observation using qualitative descriptive.
Pengaruh Literasi Keuangan terhadap Kinerja Usaha Mikro Kecil (UMK) di Kecamatan Berastagi Barus, Epi Pransiska Br; Siahaan, Audrey M.; Sihombing, Halomoan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.708

Abstract

This research aims to find out what influence Financial Literacy has on the Performance of Micro and Small Enterprises in Kabanjahe District. The independent variable is Financial Literacy and the dependent variable is Micro and Small Business Performance. The research method used is primary data collection techniques in the form of questionnaires. The sampling method used in this research is Conveience Sampling. With a total sample of 35 respondents. Data processing uses SPSS version 26 tools. Tests used in this research include descriptive statistical analysis, validity and reliability tests, normality tests, simple linear regression, and partial significance tests (t tests). The results of this research show that Financial Literacy (X) has a positive, significant effect on the Performance of Micro and Small Enterprises (Y) in Berastagi District. Based on the results of the t test, the Financial Literacy variable has an effect on the performance of Micro and Small Enterprises in Berastagi District by 0.040 (0.040<0.05).
Pengaruh Tingkat Hutang, Ukuran Perusahaan, Volatilitas Penjualan, Terhadap Persistensi Laba Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Saragi, Dame Ria Rananta; Sihombing, Halomoan; Manurung, Juliana Novelentina
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2678

Abstract

This study aims to determine the effect of debt levels, company size, sales volatility on earnings persistence. The population in this study are infrastructure companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was determined using a purposive sampling method. The selected samples were 16 companies with 4 periods or the same as the 64 samples used in this study. The data analysis method used in this study is multiple linear regression analysis. Based on the results of testing the hypothesis, it can be concluded that partially the level of debt has an effect on earnings persistence, while firm size has an effect on firm size, and sales volatility shows a negative relationship, meaning that sales volatility has no effect on earnings persistence.
Prosedur Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Melalui DJP Online E-Filing Pada KPP Pratama Medan Barat: Pengabdian Lumban Gaol, Vebry M; Siahaan, Audrey M.; Sihombing, Halomoan; Silaban, Frederick S.; Verry
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5509

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pendampingan kepada Wajib Pajak Orang Pribadi dalam melaporkan SPT Tahunan melalui sistem DJP Online e-Filing di KPP Pratama Medan Barat serta meningkatkan literasi perpajakan dan literasi digital masyarakat. Metode pelaksanaan dilakukan melalui observasi lapangan, asistensi langsung, serta edukasi prosedur pelaporan yang berlangsung selama Februari–April 2025. Tim pelaksana yang terdiri dari dosen dan mahasiswa berperan sebagai relawan pajak yang membantu proses pengecekan dokumen, pengisian formulir 1770S dan 1770SS, verifikasi data, hingga memastikan wajib pajak menerima Bukti Penerimaan Elektronik. Hasil kegiatan menunjukkan bahwa pendampingan secara langsung efektif membantu wajib pajak memahami prosedur pelaporan, mengurangi kesalahan pengisian, serta meningkatkan kesadaran pelaporan tepat waktu. Kendala yang ditemui meliputi aspek teknis seperti gangguan sistem dan jaringan serta aspek non-teknis berupa rendahnya pemahaman digital dan administrasi perpajakan. Secara keseluruhan, program ini memberikan manfaat nyata bagi masyarakat sekaligus meningkatkan kompetensi praktis mahasiswa dalam bidang perpajakan dan pelayanan publik.
OPTIMALISASI QRIS SEBAGAI INSTRUMEN PEMBAYARAN DIGITAL BAGI UMKM PENENUN ULOS PADA LPK ANUGRAH PEMATANGSIANTAR Silaban, Yolanda N; Hasugian, Chrisnova; Silaban, Frederick Saroha; Lumban Gaol, Vebry M.; Sihombing, Halomoan; Verry; Simanjuntak, Sabriana R
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 4 No 01 (2026): FEBRUARI 2026
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Transformasi digital pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM) menjadi urgensi dalam meningkatkan daya saing dan inklusi keuangan. Quick Response Code Indonesian Standard (QRIS) hadir sebagai sistem pembayaran terintegrasi yang mendorong efisiensi transaksi dan transparansi keuangan. Namun, adopsi QRIS pada UMKM penenun ulos di LPK Anugrah Pematangsiantar masih tergolong rendah akibat keterbatasan literasi digital dan pemahaman manajerial. Kegiatan pengabdian ini bertujuan mengoptimalkan pemanfaatan QRIS sebagai instrumen pembayaran digital melalui edukasi, pendampingan teknis, dan monitoring implementasi. Metode yang digunakan meliputi sosialisasi, pelatihan praktik penggunaan QRIS, serta evaluasi sebelum dan sesudah kegiatan. Hasil menunjukkan peningkatan pemahaman peserta terhadap sistem pembayaran digital serta meningkatnya kesiapan UMKM dalam mengimplementasikan QRIS pada transaksi usaha. Optimalisasi QRIS tidak hanya meningkatkan efisiensi pembayaran, tetapi juga memperkuat pencatatan keuangan dan memperluas akses pasar. Dengan demikian, digitalisasi pembayaran menjadi strategi strategis dalam penguatan ekosistem UMKM berbasis ekonomi kreatif lokal.
PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN DEVIDEN, KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sinaga, Jannes; Sihombing, Halomoan; Siboro, Danri Toni
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2781

Abstract

This study aims to determine the effect of investment decision (PER), dividend policy (DPR), and debt policy (DER), partially and simultaneously on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2022–2024 period. The period used in this study was three years, from 2022 to 2024. The sample was taken using a purposive sampling method. The population in this study consisted of all manufacturing companies in the food and beverage sub-sector that were listed and still listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on predetermined criteria, several companies were obtained as research samples with an observation period of three years (2022–2024). The data were analyzed using multiple linear regression. Based on the results of data analysis, it can be concluded that investment decision (PER) has a positive and significant effect on firm value with a t-value of 5.393 and a significance value of 0.000, therefore the first hypothesis is accepted. Dividend policy (DPR) has a negative and significant effect on firm value with a t-value of -2.145 and a significance value of 0.036, therefore the second hypothesis is accepted. Debt policy (DER) has a negative and significant effect on firm value with a t-value of -2.452 and a significance value of 0.017, therefore the third hypothesis is accepted. The goodness of fit test shows that investment decision (PER), dividend policy (DPR), and debt policy (DER) simultaneously affect firm value. This is indicated by the F-value of 12.492 and a significance value of 0.000. The coefficient of determination (R²) of 0.388 indicates that the influence of investment decision (PER), dividend policy (DPR), and debt policy (DER) on firm value is 38.8%, while the remaining 61.2% is explained by other variables not examined in this study
Co-Authors Adanan Silaban Barus, Epi pransiska br Batu, Angel Natasya Lumban Bondar, Risdayanti Danri Toni Siboro Doloksaribu, Ardin Frederick Saroha Silaban Harefa, Meilinda Hasugian, Chrisnova Hutabarat, Prans Hotmaringan Liliana, Ola Venina Lumban Gaol, Vebry Manurung, Juliana Novelentina Meilinda Stefani Harefa Munte, Mei Hotma Mariati Nababan, Gresia Purba, Carolina Frakusya Reza Panjaitan, Dinny Samosir , Hendrik Elisa Sutejo Saragi, Dame Ria Rananta Saribu, Ardin Dolok Sembiring, Noviditha Siahaan, Audrey M. Siboro, Danri T Siboro, Danri T. Sidabutar, Rimbun C.D Silaban, Frederick S. Silaban, Yolanda N Simangunsong, Rebecca Simanjuntak, Sabriana R Simanjuntak, Silvie Br Simanjuntak, Sri Ida Royani Simanullang, Yuni Yessilia S. Sinaga, Jannes Sinambela, Putri Yulia Br Sinurat, Mangasa Verry Verry Verry, Verry