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Pengaruh Pendidikan Dan Pelatihan Terhadap Kinerja Pegawai Pada Kantor Camat Kecamatan Siantar Utara Kota Pematangsiantar Gultom, Elvi Ika Kristina; Saragih, Marintan
Jurnal Ilmiah Accusi Vol. 1 No. 1 (2019): Jurnal Ilmiah Accusi 1(1) Mei 2019
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/029n5w74

Penelitian ini bertujuan untuk mengetahui pengaruh pendidikan dan pelatihan terhadap kinerja pegawai, untuk mengetahui hubungan antara pendidikan dan pelatihan dengan kinerja pegawai serta mengetahui kinerja pegawai kantor camat kecamatan siantar utara kota pematangsiantar dengan menggunakan penelitian deskriptif kualitatif dan metode analisis data dengan metode korelasi product moment. Hasil penelitian menunjukkan penyelenggaraan pendidikan dan pelatihan yang diadakan oleh Kantor Camat Kecamatan Siantar Utara Kota Pematangsiantar dikategorikan tinggi/baik dari hasil rata-rata jawaban respondan yaitu : 115 kinerja pegawai pegawai Kantor Kecamatan Siantar Utara Kota Pematangsiantar dikategorikan sangat tinggi/baik dimana hasil rata-rata jawaban responden yaitu : 128,5. Ada hubungan yang signifikan antara pendidikan dan pelatihan dengan kinerja pegawai pada kantor Camat Kecamatan Siantar Utara Kota Pematangsiantar. Hal ini terbukti dari hasil perhitungan r sebesar 0,77. Ini menunjukkan adanya hubungan yang positif antara motivasi dan kinerja. Selanjutnya koefisien determinasi diperoleh sebesar 59%, sisanya sebesar 41% dipengaruhi oleh faktor lain diluar dari kajian penelitian ini

Preparation Of Financial Reports of Non - Profit Organizations Based on ISAK NO 35 (Case Study of the Catholic Church in Sidamanik) Saragih, Marintan; Purba, Djahotman; Nainggolan, Reynaldi
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/xcqj3a04

This research is motivated by the situation of the Catholic Church in Sidamanik which presents financial reports in the form of cash in and cash out manually. The aim of this research is to prepare financial reports for the Catholic Church in Sidamanik based on ISAK number 35 concerning the presentation of financial reports for non-profit oriented organizations. This type of research is descriptive qualitative with data collection techniques in the form of documentation and interviews. The data analysis technique in this research goes through the stages of data reduction, data presentation and drawing conclusions. In analyzing the data, an accounting cycle is implemented which will produce financial reports in accordance with ISAK 35, namely Income Reports and Net Asset Change Reports. The results of this research indicate that the Catholic Church in Sidamanik presents financial reports in the form of cash in and cash out manually in the form of handwriting which is not in accordance with the presentation regulated in ISAK number 35. The financial reports of the Catholic Church in Sidamanik which have been prepared by the author based on ISAK 35 present five financial reports, namely Income Report and Net Asset Change Report

Analysis Of The Implementation Of Financial Management Of Regional Public Service Agency (BLUD) On The Performance Of Public Hospital Employees dr Djasamen Saragih Kristianto, Kristianto; Purba, Desmi Triyanti; Hazelinling, Hazelinling; Saragih, Marintan; Girsang, Yulita Santa Nova
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/zpf3y048

This study aims to analyze the implementation of financial management of the Regional Public Service Agency (BLUD) on the performance of employees at the Regional General Hospital (RSUD) dr. Djasamen Saragih. The research method used is descriptive analysis with a qualitative approach, using primary data obtained through interviews and field observations, as well as secondary data in the form of financial statements and related organizational documents. The results of the study show that BLUD financial management provides flexibility in planning and using the budget, which has a positive impact on the operational efficiency of the hospital. The implementation of the annual Business Plan and Budget (RBA), supervision by the supervisory board, and a reporting system in accordance with Financial Accounting Standards (SAK) support the improvement of employee performance. However, challenges such as maintaining a balance between public services and revenue, as well as the need to improve human resource competence, are still a concern. The study suggests regular training for employees and the development of innovative services to improve the efficiency and overall performance of the organization

The Target Costing Application Method in Production Cost Planning for Profit Optimization At CV. Raja Sutan Indo Tarigan, Vitryani; Saragih, Marintan
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/rgtw7f82

The printing industry faces increasingly fierce competition, driven by advancements in digital technology and shifting consumer preferences. Companies can no longer rely on conventional business approaches that solely focus on traditional production costs. The instability of raw material prices, rising operational costs, and increasing quality demands necessitate that CV. Raja Sutan Indo develop a more modern and adaptive cost management strategy for market changes. Unlike the common practice where companies develop a product first, calculate its cost, set a selling price, and then market it, target costing employs the opposite approach. This study is a qualitative descriptive case study. The analysis process begins with data collection, followed by processing and simplification to ensure easier comprehension and analysis. The objective of this approach is to provide an accurate description and explanation of the conditions or events being examined. The research findings are as follows: 1. The implementation of the Target Costing method at CV. Raja Sutan Indo can serve as a guideline for determining production costs more efficiently. Through the implementation of Target Costing, the company has the potential to reduce costs by up to 47% compared to the total costs incurred before the method was applied. 2. The application of the Target Costing method has proven to have a positive impact on increasing company profit by controlling various costs arising during the production process. Before the implementation of this method, the profit margin for printing products ranged from only 49% to 61%. However, after target costing was implemented, the company successfully achieved its targeted profit level of 70%. The results of this research are also expected to contribute to the development of management accounting science, especially concerning the discussion of the Target Costing method, profit optimization, and production cost efficiency

Analysis of The Implementation of The Internal Control System Of Cash Expenditure in The Regional Financial and Revenue Management Agency of Pematangsiantar City Saragih, Marintan; Tarigan, Vitryani; Nababan, Rina Tania
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/z52ky067

According to Government Regulation Number 60 of 2008, the Internal Control System is a process that is integrated into every action and activity of the organization, which is carried out continuously by the leadership and all employees. The aim is to provide adequate assurance of achieving organizational goals through effective and efficient implementation of activities, reliability of financial reporting, security of state assets, and compliance with laws and regulations. This study aims to determine how the implementation of the Internal Control System for Cash Disbursements is carried out at the Regional Revenue and Financial Management Agency of Pematangsiantar City. The method used in this study is a qualitative approach. The results of the study indicate that the implementation of the system has been running well and includes a number of internal control components in accordance with the provisions applicable to cash disbursement procedures

Analysis Of Financial Performance of The Regional Revenue and Expenditure Budget in The Pematangsiantar Regional Regional Management And Revenue Agency for the 2021-2023 Period Saragih, Marintan; Tarigan, Vitryani
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/arfwf671

This research aims to analyze the financial performance of the Pematangsiantar City Regional Revenue and Expenditure Budget (APBD) at the Regional Financial and Revenue Management Agency (BPKPD) during the 2021–2023 period. Evaluation is carried out using a financial performance ratio approach, namely the independence ratio, efficiency ratio and harmony ratio. The aim is to determine the extent of fiscal independence, the effectiveness of financial management, and the alignment of expenditure in supporting public services and regional development. This type of research is quantitative descriptive using primary data in the form of Pematangsiantar City APBD realization reports. The data analysis technique used is the calculation of financial ratios based on standards from the Ministry of Home Affairs and theories from public sector financial experts. The research results show that the financial independence ratio of Pematangsiantar City is still relatively low, which reflects its high dependence on transfer funds from the central government. Meanwhile, the efficiency ratio shows a very high value, which means that financial management is not yet efficient and there is still waste or expenditure that is not commensurate with income. The harmony ratio shows that regional expenditure allocations are still more focused on operational expenditure than capital expenditure, so it needs to be increased to better support long-term development. Based on these results, it is recommended that regional governments increase the optimization of local original income and strengthen productive expenditure to encourage fiscal independence and sustainable development

The Effect of Quality Costs on Damaged Products in CV. Aneka Ilmu of Pematangsiantar Tarigan, Vitryani; Saragih, Marintan
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/abas9f03

Every company is required to participate in competition. One of the efforts made by companies to remain competitive is by improving the quality of their production results. Improved quality will reduce the occurrence of defective products, thereby increasing profits. This study aims to determine whether there is an influence of quality costs on defective products at CV. Aneka Ilmu Pematangsiantar. The object of this research is CV. Aneka Ilmu Pematangsiantar. The variables examined are quality costs (prevention costs and appraisal costs) and defective products. Data were collected using the documentation method, and the obtained data were analyzed descriptively and quantitatively. Based on the results of the study, it can be concluded that quality costs are a valuable investment in minimizing defective products at CV. Aneka Ilmu Pematangsiantar. The significant relationship between quality costs and defective products should be considered by company management to achieve overall better product quality, thus reducing the occurrence of defective products

Pendampingan Literasi Keuangan Syariah Bagi Wirausaha Muda Melalui Pendekatan Service Learning Martina, Sri; Sriwiyanti, Eva; Purba, Djuli Sjafei; Tarigan, Vitryani; Saragih, Marintan; Tarigan, Wico J; Azhari, Tasya; Aulia, Riska
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/gqamrs36

Kegiatan ini bertujuan meningkatkan literasi keuangan serta penerapan prinsip akuntansi syariah pada wirausaha muda di Desa Sidamanik Kabupaten Simalungun. Pelaksanaan kegiatan dirancang sebagai pembelajaran kontekstual dalam Mata Kuliah Akuntansi Syariah dengan melibatkan mahasiswa dalam pendampingan usaha mikro dan kecil berbasis nilai-nilai syariah. Metode yang digunakan adalah service learning melalui workshop literasi keuangan, praktik pembukuan sederhana sesuai prinsip PSAK Syariah, serta pendampingan penyusunan laporan arus kas yang menjunjung transparansi, keadilan, dan akuntabilitas. Hasil menunjukkan peningkatan pemahaman pemisahan dana pribadi dan usaha, kemampuan pencatatan transaksi, serta kesadaran terhadap prinsip usaha halal dan bebas riba. Berbagai penelitian lima tahun terakhir menunjukkan bahwa literasi keuangan dan prinsip keuangan syariah berpengaruh positif terhadap keberlanjutan UMKM serta perilaku keuangan yang etis. Kegiatan ini memperkuat kompetensi mahasiswa sekaligus mendukung penguatan ekonomi desa berbasis nilai akuntansi syariah

Pelatihan analisis SWOT untuk memahami kondisi internal dan eksternal Purba, Djuli Sjafei; Purba, Ridwin; Sipayung, Tuahman; Girsang, Rosita Manawari; Saragih, Marintan
ABSYARA: Jurnal Pengabdian Pada Masayarakat Vol 3 No 1 (2022): ABSYARA: Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/ab.v3i1.5852

The times have increased competition in all sectors of life. Along with the progress of the times, science also continues to grow. Knowledge is used to answer various human needs, increasingly fierce competition in organizations that require various strategies to survive and win the competition. SWOT analysis is one of the sciences used to produce this strategy (Strength=Strength, Weakness=Weakness, Opportunity=Opportunity, Threat=Threat). This analysis is to see the internal and external conditions of an organization. Likewise, the world of education, in this case, schools, needs to do a SWOT analysis to compete and have quality. The increasing number of schools will make the competition even more challenging, so the quality of schools must be crucial. This training activity aims to provide an understanding to the principal, functionaries, teachers, and employees of the importance of conducting a SWOT analysis and provide knowledge on how to conduct a SWOT analysis. This training activity lasted one day and was held in the GKPS 2 Pematangsiantar Private Vocational School building, which was attended by 15 participants from the Principal, Deputy Principal, Head of Department, Teachers, and Employees. The method used in implementing this activity is a lecture or material delivery and practice/training in conducting a SWOT analysis by taking the case of the GKPS 2 Pematangsiantar Private Vocational School. The results of this training activity showed there was an increase in the knowledge of the participants doing a SWOT analysis, as evidenced by the overall pre-test results from 43.3% to 61.3% of the overall post-test results from participants.

The Target Costing Application Method in Production Cost Planning for Profit Optimization At CV. Raja Sutan Indo Tarigan, Vitryani; Saragih, Marintan
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/rgtw7f82

The printing industry faces increasingly fierce competition, driven by advancements in digital technology and shifting consumer preferences. Companies can no longer rely on conventional business approaches that solely focus on traditional production costs. The instability of raw material prices, rising operational costs, and increasing quality demands necessitate that CV. Raja Sutan Indo develop a more modern and adaptive cost management strategy for market changes. Unlike the common practice where companies develop a product first, calculate its cost, set a selling price, and then market it, target costing employs the opposite approach. This study is a qualitative descriptive case study. The analysis process begins with data collection, followed by processing and simplification to ensure easier comprehension and analysis. The objective of this approach is to provide an accurate description and explanation of the conditions or events being examined. The research findings are as follows: 1. The implementation of the Target Costing method at CV. Raja Sutan Indo can serve as a guideline for determining production costs more efficiently. Through the implementation of Target Costing, the company has the potential to reduce costs by up to 47% compared to the total costs incurred before the method was applied. 2. The application of the Target Costing method has proven to have a positive impact on increasing company profit by controlling various costs arising during the production process. Before the implementation of this method, the profit margin for printing products ranged from only 49% to 61%. However, after target costing was implemented, the company successfully achieved its targeted profit level of 70%. The results of this research are also expected to contribute to the development of management accounting science, especially concerning the discussion of the Target Costing method, profit optimization, and production cost efficiency

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