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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat Inovasi
B. Siahaan, Septony
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Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Role of Moral Sensitivity in Moderating Factors for Preventing Village Fund Fraud Pasaribu, Dompak; Sinaga, Enjelina; Panjaitan, Rike Yolanda; B. Siahaan, Septony; Napitupulu, Junika
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3320

Abstract

This study examines the influence of the competence of village officials, government compliance in reporting, and internal control system on the prevention of misappropriation of village funds, with moral sensitivity as a moderation variable. This study uses a quantitative methodology to examine the relationship between stock prices (independent variables) and dependent variables—working capital turnover, profitability, liquidity, and solvency. Primary data involved 48 village devices selected through purposive sampling. Data collection was carried out through questionnaires that were distributed to village officials involved in the management of village funds and analyzed using descriptive statistics. Data quality was assessed through validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS 26. The results showed that the competence of village officials and internal control systems had a significant effect on the prevention of misappropriation of village funds, while government compliance in reporting did not show a significant influence. Moral sensitivity moderates the relationship between the competence of village officials and compliance in reporting on the prevention of misappropriation of village funds, but does not moderate the relationship between the internal control system and the prevention of misappropriation of village funds
Pelatihan Penyusunan Anggaran Berbasis Microsoft Excel Bagi Pelaku UMKM Desa Baru Kecamatan Pancur Batu Megaria Elisabeth, Duma; B. Siahaan, Septony; H.P. Purba, Dimita; C. Ginting, Mitha; Sagala, Lamria; Rumapea, Melanthon; Napitupulu, Junika; Melianna, Saur; Yolanda Panjaitan, Rike; Mesakh, Januardi; N.B. Marbun, Sondang
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): February - July
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v2i1.457

Abstract

Kegiatan pengabdian kepada masyarakat merupakan salah satu tridharma perguruan tinggi di samping pengajaran, penelitian dan pengabdian kepada masyarakat yang wajib dilakukan oleh sivitas akademika perguruan tinggi. Melalui pengabdian masyarakat, Program Studi Akuntansi Universitas Methodist Indonesia hadir di hati masyarakat, khususnya Desa Baru, Kecamatan Pancur Batu, Kabupaten Deli Serdang. Tujuannya adalah untuk menerapkan hasil pembelajaran dan penelitian untuk pendidikan dan untuk menginformasikan kemajuan sosial sains. Aplikasi umum dari pengetahuan akuntansi yang kerap diterapkan dalam kasus ini mengenai pelatihan penyusunan anggaran untuk Usaha Mikro Kecil Menengah. Sebanyak 18 peserta dari pelaku UMKM mengikuti kegiatan pelatihan penyusunan anggaran berbasis Microsoft excel bagi pelaku UMKM. Kegiatan dibagi menjadi dua tahap, meliputi penjelasan umum penganggaran bagi UMKM dan sesi tanya jawab dari para peserta. Mengetahui hal tersebut, diharapkan masyarakat desa khususnya UMKM dapat menganggarkan dengan tepat dalam menyusun anggaran UMKM. Sebagai hasil dari kegiatan ini, masyarakat desa khususnya pelaku UMKM akan mendapatkan tambahan informasi dalam penyusunan anggaran bagi pelaku UMKM. Selain itu, para pembicara dan peserta berbagi pengalaman dalam memecahkan masalah yang dihadapi dalam penyusunan anggaran berbasis Microsoft excel bagi pelaku UMKM.
Co-Authors C. Ginting, Mitha Dona Pasaribu Enjelina Sinaga H.P. Purba, Dimita Junika Napitupulu Megaria Elisabeth, Duma Melanthon Rumapea Melianna, Saur Mesakh, Januardi N.B. Marbun, Sondang Panjaitan, Rike Yolanda Sagala, Lamria Yolanda Panjaitan, Rike