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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Jurnal Manajemen JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Jurnal Akuntansi dan Bisnis Krisnadwipayana Journal of Tourism Economics and Policy Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Pengabdian Masyarakat Inovasi Jurnal Bisnis Manajemen dan Akuntansi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Basic and Applied Accounting Research Journal Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Ilmiah Accusi Jurnal Mahkota Bisnis (Makbis) Jurnal Akuntansi dan Bisnis Krisnadwipayana METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Farida Sagala
Universitas Methodist Indonesia
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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
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
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.
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 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 Profitability, Composition of the Independent Board of Commissioners and Managerial Ownership on Profit Management in Food and Beverage Companies on the Indonesian Stock Exchange Period 2017-2021 Farida Sagala; Lamria Sagala; Kristanty MN Nadapdap; Bryan Carlos Gianri Siagian
Indonesian Journal of Banking and Financial Technology Vol. 1 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v1i4.6586

Abstract

The purpose of this study is to identify and analyze the effect of profitability, independent board of commissioners composition and managerial ownership on earnings management. This study uses data analysis method using multiple linear regression analysis. Partial research results show that profitability has no effect and is not significant on earnings management. The composition of the independent board of commissioners also has no influence and is not significant on earnings management. Managerial ownership has no effect and is not significant on profitability.
Literasi Penyusunan Laporan Keuangan UMKM (Usaha Mikro, Kecil Dan Menengah) Pada Desa di Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun Purba, Dimita Hemalli Premasari; Situmorang, Duma Rahel; Elisabeth, Duma M.; Silitonga, Ivo M.; Simanjuntak, Wesly A.; Nainggolan, Arison; Simanjuntak, Arthur; Sagala, Lamria; Silalahi, Mulatua P.; Sagala, Farida; Panjaitan, Rike Y.; Ginting, Mitha C.; Simanjuntak, Gracesiela Y.; Junita, Rahel; Purba, Sahala; Pasaribu, Dompak; Mesakh, Januardi; Sipayung, Tri Dharma; Simanjuntak, Rimky M. P.; Siahaan, Septony B.; Napitupulu, Merry Anna; Sembiring, Yosephine N.; Sibarani, Apriani M.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

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

Abstract

The Team in collaboration with Parapat Village, Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun helps MSME actors in improving and developing their products through a accounting approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to accounting and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.
Peningkatan Kinerja UMKM Melalui Kegiatan Pelatihan Akuntansi Sederhana Pasaribu, Dompak; Simanjuntak, Arthur; Maelina Silitonga, Ivo; Sagala, Farida; M.N. Nadapdap, Kristanty; A.T.P. Sianturi, Jeudi; P. Silalahi, Mulatua; Saragih, Rintan; Y. Simanjuntak, Gracesiela; Rahel Situmorang, Duma; Andri Simanjuntak, Wesly
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): February
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v2i1.459

Abstract

Tujuan dari pengabdian kepada masyarakat di Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang adalah untuk meningkatkan pemahaman masyarakat desa, khususnya UMKM desa, tentang praktik akuntansi sederhana dalam peningkatan kinerja UMKM yang ada di Desa Baru. Akuntansi yang disediakan adalah sistem pencatatan dan pelaporan transaksi yang sederhana. Peserta menerima beberapa modul pada siklus akuntansi. Dalam modul tersebut, peserta akan dilatih untuk memahami kasus-kasus sederhana, mempraktikkan pembukuan dan pelaporan sederhana, serta menyelesaikan pre-test dan post-test. Kegiatan ini akan dilaksanakan untuk meningkatkan daya saing UMKM yang sedang berkembang dan meningkatkan pengetahuan akuntansi bagi masyarakat desa khususnya pelaku UMKM. Hasil yang didapatkan pada tahap awal kegiatan sebelum melaksanakan pengabdian kepada masyarakat bagi pelaku UMKM di Desa Baru yang bergerak dalam berbagai bidang usaha seperti: Usaha Tempe, Usaha Krupuk, dan Pupuk Organik. UMKM Desa Baru diharapkan akan menjadi salah satu desa percontohan di Kecamatan Pancur Baru Kabupaten Deli Serdang dan menjadi salah satu pilot project desa pintar Provinsi Sumatera Utara. Dengan adanya pengabdian kepada masyarakat ini, diharapkan pelaku UMKM dapat dengan mudah memahami siklus akuntansi dan menyusun laporan keuangan sebagai dasar pengajuan pinjaman atau pendanaan untuk mengembangkan bisnis UMKM mereka.
ANALISIS PENGENDALIAN INTERNAL TERHADAP PENJUALAN PADA PT. GROWTH ASIA Farida Sagala; Arthur Simanjuntak; Lamria Sagala; Mitha Christina Ginting
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.259

Abstract

The purpose of this research is to find out how the implementation of internal sales control runs effectively and efficiently. Claims internal control is very important so that claims are received on time. PT. Growth Asia is a foundry company. Documentation and interviews are used as data collection methods. The research method used in this research is narrative qualitative. Analytical technology uses data reduction techniques, data visualization, and data verification. The results of the study show that internal component controls in sales control are effective because internal component controls already exist within the company and credit limits apply. The results of this study also indicate that internal control over receivables is quite effective in terms of a clear division of labor, where more than one department handles receivable collection. sales level of PT. Asia's growth accelerated from 2020-2021, demonstrating that internal sales controls are working effectively.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT MASA COVID-19 PANDEMIC PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Duma Megaria Elisabeth; Farida Sagala; Greace Weros Putri Binventy
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No1.pp13-29

Abstract

Kemunculan Covid-19 membuat perubahan relatif drastis dalam berbagai aspek kehidupan termasuk sektor industri food and beverages. Hal ini berdampak terhadap kinerja keuangan perusahaan food and beverages. Kinerja keuangan merupakan gambaran kondisi keuangan perusahaan dilihat berdasarkan analisis rasio keuangan yang terdiri dari rasio profitabilitas, rasio likuiditas, rasio leverage dan rasio aktivitas. Penelitian ini bertujuan untuk menguji dan menganalisis kinerja keuangan sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini sebanyak 17 sampel dengan menggunakan teknik purposive sampling. Data penelitian berupa laporan keuangan perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia melalui situs www.idx.co.id, www.idnfinancials.com, dan situs resmi perusahaan yang menjadi sampel pada penelitian ini. Metode analisis data yang digunakan adalah Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan terdapat perbedaan rasio profitabilitas, rasio likuiditas dan rasio aktivitas sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Kemudian, tidak terdapat perbedaan rasio leverage sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia.
Co-Authors Anggiat Manurung APRIANI M. SIBARANI Arie Tymoty Rainaldo Ginting Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Bryan Carlos Gianri Siagian Butarbutar, Riska Septiani AMT Christina V Situmorang Christina V Situmorang David Patar Sitangggang Dimita H. P. Purba Duma Megaria Elisabeh Duma Megaria Elisabeh Duma Megaria Elisabeth Duma R. Situmorang Duma Rahel Situmorang Duma Rahel Situmorang Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Farrel Arvid Faoloaro Zai Ginting , Arie Tymoty Rainaldo Ginting, Mitha C Ginting, Mitha C. GINTING, Mitha Chirstina Ginting, Mitha Christina Gracesiela Y Simanjuntak Gracesiela Y Simanjuntak Gracesiela Yosephine Simanjuntak GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Greace Weros Putri Binventy Heri Imanuel Nadeak Heri Imanuel Nadeak Ivo M. Silitonga Ivo Maelina Silitonga Ivo Maelina Silitonga Jamaluddin Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Junika Napitupulu Junita, Rahel Kristanty MN Nadapdap Lamria Sagala Lamria Sagala Lamria Sagala Lamria Sagala Lamria Sagala Lamria Sagala Lamria Sagala M Doddy Simanjuntak M. M. Pasaribu Pasaribu M.N. Nadapdap, Kristanty Maelina Silitonga, Ivo Manurung, Anggiat Melanthon Rumapea Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Mitha Cristhina Ginting Mulatua Silalahi, Mulatua Nadapdap, Kristanty M.N Nadapdap, Kristanty M.N. Nadeak, Heri Nadeak, Heri Imanuel Nadeak, Octavia Necia Mita Novalina Pasaribu P. Silalahi, Mulatua Panggabean, Michael Armando Panjaitan, Rike Y. Panjaitan, Rike Yolanda Priskila Sinaga Putri J. Sitorus PUTRI JESICA SITORUS Rahel Junita Rahel Junita Rahel Situmorang, Duma Rasmulia Sembiring Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Rintan br Saragih Rintan Saragih Rintan Saragih, Rintan Riska Septiani AMT Butarbutar Robinhot Gultom Sagala, Lamria Sahala Purba Saragih, Rintan Br Saragih, Rintan Br. Saur Melianna Sipayung, Saur Melianna Selvina Dwi Putri Sembiring, Riska Sembiring, Yosephine N. Septony B. Siahaan SIBARANI, APRIANI M. Sihite, Duma Silitonga, Ivo M. Simanjuntak, Faido M Simanjuntak, Faido M. P. Simanjuntak, Faido M.P. Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE SIMANJUNTAK, MARKUS DODDY Simanjuntak, Rimky M. P. SIMANJUTAK, Arthur SIMANULLANG, Randy Lorenza Sinaga, Priskila Sinaga, Rafli Oktavia Siregar, Jeremia Siti Normi Situmorang, Christina V Sumarsan, Thomas Thomas Sumarsan Goh Tiur Rajagukguk, Tiur Tonida Charles Duha Tri Darma Sipayung Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak Y. Simanjuntak, Gracesiela Yosephine Sembiring