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All Journal Accounting Analysis Journal Jurnal Akuntansi Aktual Dinamisia: Jurnal Pengabdian Kepada Masyarakat METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Owner : Riset dan Jurnal Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ilmiah Raflesia Akuntansi Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Pengabdian Masyarakat Inovasi Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Basic and Applied Accounting Research Journal Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Ilmiah Accusi Jurnal Akuntansi dan Bisnis Krisnadwipayana METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Duma Megaria Elisabeth
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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The Impact of Capital Structure, Liquidity, And Firm Size OnFinancial Performance an Empirical Study Of Technology Companies Listed on The Indonesia Stock Exchange (2020 - 2023) Simbolon, Roma; Goh, Thomas Sumarsan; Simanjuntak, Arthur; Elisabeth, Duma Megaria
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/fj4y6v92

Abstract

In the era of globalization and evolving economic factors, Indonesian businesses must demonstrate resilience within increasingly competitive environments. Corporate financial health serves as a critical indicator of operational efficiency, asset utilization effectiveness, business outcome realization, outstanding obligations management, and potential bankruptcy risks. Developing internal capabilities through technological advancement, product quality enhancement, human resource development, expenditure efficiency, and performance optimization represents a strategic approach to maintaining and improving corporate financial wellness. According to research by Sarwindah and Imronudin (2023), financial performance analysis seeks to evaluate how effectively a corporation adheres to appropriate and accurate principles when conducting its financial activities
POLA YANG DIUSULKAN DALAM MENDUKUNG KEBERLANJUTAN KEWIRAUSAHAAN SOSIAL Saragih, Rintan; Nadapdap, Kristanty M. N.; Elisabeth, Duma Megaria
Majalah Ilmiah METHODA Vol. 13 No. 3 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol13No3.pp299-306

Abstract

Social entrepreneurship is currently receiving attention in a number of countries, including Indonesia. The existence of social entrepreneurship can make a real contribution to improving the community's economy. This research was conducted in Deli Serdang district, North Sumatra with informants who were social entrepreneurs. From the initial map, information was obtained that in the absence of a brand, the need for support from an institution and differences in the behavior of social entrepreneurship actors in viewing institutional support. This research uses qualitative research with a phenomenological approach. The research results show a number of categories, memo fund themes which then produce patterns in supporting the desire for social entrepreneurial activities.
The Influence Of Transparency, Accountability, Community Participation On Village Fund Management In Realizing Good Governance In Mountain Villages In Tigabinanga District" Karo District Ginting, Mitha Christina; Simanjuntak, Arthur; Siahaan, Septony B; Duma Megaria Elisabeth; Ginting, Juni Elisa Sari
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: 10.36985/2gpmq412

Abstract

This research aims to analyze the influence of transparency, accountability, and community participation on the management of village funds in realizing good governance in villages in Tigabinanga District, Karo Regency. The sample size for this research was 30 village officials divided into four villages, namely Gunung, Kem - Kem, Kuta Raya, and Kuta Buara. The data analysis method uses multiple linear regression. The research results show that partial transparency has no significant effect on village fund management, while accountability and community participation have a positive and significant effect on village fund management. The results simultaneously show that transparency, accountability, and community participation have a significant effect on village fund management
The Influence Of Profitability, Goodcorporate Governance And Audit Qualityon Tax Avoidance In Pharmacy Companieslisted On The Indonesian Stock Exchange Duma Megaria Elisabeth; Simanjuntak, Wesly Andri; Nadapdap, Kristanty M N; Saragih, Rintan Br; Gultom, Rustri Ningsih
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/x6ctsj63

Abstract

The aim of this research is to test and analyze the influence of profitability, good corporate governance and audit quality on tax avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 –2022. The population of this research is 11 sample companies. The sampling method used was purposive sampling, so that 10 pharmaceutical companies were obtained.The data used in this research are financial reports (annual reports) from companies which can be accessed via the Indonesia Stock Exchange website. The data analysis technique used is a quantitative technique. The results of this research show that partially profitability, good corporate governance have a significant effect on tax avoidance, audit quality does not have a significant effect on tax avoidance. Simultaneously, the independent variables, namely profitability, good corporate governance and audit quality, have 34.0% influence on tax avoidance and 66.0% are influenced by other factors. For this reason, the author suggests that the population in the next study can be replaced with other industries and add independent research variables in future research
Pengaruh Kompetensi Aparatur, Budaya Organisasi, Good Governance, Dan Sistem Pengendalian Internal Terhadap Upaya Pencegahan Fraud Pada Pemerintahan Kabupaten Samosir Duma Megaria Elisabeth; Butar Butar, Erissa Antheresya; Saragih, Rintan br
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/rmmyrc67

Abstract

Pada saat ini fraud masih menjadi masalah yang serius di pemerintahan kabupaten. Terdapat potensi adanya kesalahan pengelolaan anggaran mulai dari pelaksanaaan, penatausahaan, pertanggung jawaban dan pelaporannya. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana inisiatif anti-fraud Pemerintah Kabupaten Samosir dalam kaitannya dengan kompetensi aparatur, budaya organisasi, tata kelola yang baik, dan mekanisme pengendalian internal. Studi ini menggunakan cara kuantitatif penyelidikan penyebab potensial. Pegawai Badan Pengelola Keuangan dan Pendapatan Daerah (BKPPD) Kabupaten Samosir pada bulan Maret 2023 menjadi demografi dan sampel penelitian. Kuesioner menjadi sumber data primer, sedangkan laporan realisasi anggaran menjadi data sekunder. Analisis regresi linier berganda dilakukan dengan bantuan program SPSS 24. Penelitian ini mengkonfirmasi temuan sebelumnya bahwa kompetensi aparatur, budaya organisasi, dan tata kelola yang baik semuanya memiliki peran yang menguntungkan dalam mengurangi terjadinya kecurangan. Sementara itu, tidak ada efek yang dapat diamati dari sistem pengendalian internal terhadap tindakan anti-fraud
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
Relationship Between Service Performance And Financial Performanceon The Level Of Financial Independence At The Central General Hospital H. Adam Malik Medan Simanjuntak, Arthur; Duma Megaria Elisabeth; Purba, Dimita HP; Panjaitan, Rike Yolanda; Sianturi, Putri Sopianna
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/a88tqw53

Abstract

The intention of these researchers is to study the relationship between economic performance and service performance at the level of independence at H. Adam Malik Central General Hospital. Secondary data is used in this research, which is a quantitative approach. Order of population members based. The sample for study is financial reporting data and services at RSUP H. Adam Malik Medan for the years 2018 - 2022. From the results of this study, it appears that there is a link between economic performance, measured by the correlation of Fixed Asset Turnover (PAT) and service performance, measured by mean length of stay (AVLOS), and the degree of autonomy of the public There are hospitals. 2018 - 2022 Center H. Adam Malik
Pengaruh Teori Fraud Dalam Mendeteksi Kecenderungan Kecurangan Pengelolaan Dana Desa Dengan Religiusitas Sebagai Variabel Moderasi Pada Desa Di Kecamatan Lumban Julu Kabupaten Toba Grace Debora Manurung; Duma Megaria Elisabeth; Tri Dharma Sipayung
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1125

Abstract

This research aims to determine the influence of fraud theory in detecting fraud and misappropriation of foreign funds with religiosity as a variable in the mode of income in Lumban Julu Sub-district, Toba Regency. This type of research is quantitative research using primary data. The population in this research is all village government officials and the sample uses a saturated sample, namely Village Heads, Village Heads, Affairs Heads, Section Heads, Hamlet Heads, in Villages in Lumban Julu District (12 Villages), 80 respondents. The data analysis technique used in this research is descriptive statistics. Primary data quality testing was carried out by conducting validity and reliability tests, classical assumption tests, multiple linear regression tests, hypothesis tests and moderation regression tests using the SPSS 26 application. The results of this research individually showed that pressure had no influence on Fraud Fraud Fraud Management of Government Funds. Opportunities have a negative and significant influence on the risk of fraud in the management of foreign funds. Rationalization has a positive and significant influence on the risk of fraud in the management of foreign funds. Religiosity cannot moderate the relationship between Right, Opportunity, Rationalization and the Risk of Fraud, Management of Foreign Funds
PELAKSANAAN PROGRAM LITERASI, NUMERASI DAN ADAPTASI TEKNOLOGI INFORMASI DAN ADMINISTRASI KAMPUS MENGAJAR ANGKATAN 4 DI SMP MUHAMMADIYAH 57 MEDAN Elisabeth, Duma Megaria; Hasanah, Nurul; Maharani, Nurul Latiefah; Sapitri, Nurul; Manalu, Offiani; Br. Ginting, Paschloudya
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp77-83

Abstract

The Independent Campus Learning Program (MBKM) is one of the programs organized by the Ministry of Education and Culture. The Teaching Campus Program is one of the programs in the Merdeka Learning Campus Program which has the aim of teaching, as well as increasing numeracy literacy, assisting technology, and assisting school administration and teachers in target schools. One of the schools that became the target of the Teaching Campus Batch 4 program was SMP Muhammadiyah 57 Medan, which is located on Jl. Mustafa, Glugur Darat I District, East Medan District, North Sumatra Province. In the Teaching Campus program, students who are appointed to take part in the program have the responsibility of assisting the school in the teaching process, assisting with adaptation to technology, and assisting with school administration. In addition, Teaching Campus students have the responsibility to improve student character and increase student interest in learning after this pandemic. The purpose of student participation in the Teaching Campus program is a process of adding relationships, adding experience outside the world of lectures, developing students' insights, character and soft skills, encouraging and spurring national development by fostering student motivation to participate in development, as well as increasing the role and the real contribution of universities and students in the development of education in Indonesia.
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.
Co-Authors Abdi Nadeak Annelise Sasmita Tobing Apriani Magdalena Sibarani Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Arthur Simanjuntak Bangun, Joy Erivan Pratama Br. Ginting, Paschloudya Butar Butar, Erissa Antheresya C. Ginting, Mitha Christina Verawati Situmorang Christina Verawaty Situmorang Deby Tobing Dewi Delima Hutagalung Diana Monica Dimita H. P. Purba Dona Pasaribu Duma Megaria Elisabeh Duma Rahel Situmorang, Duma Rahel Emma Rosinta Simarmata Erissa Antheresya Butar Butar Eva Julia Gunawati Harianja Farida Sagala Farrel Arvid Faoloaro Zai Fati Gratianus Nafiri Larosa Felisa Deswana Sianturi Giann Moses Lase Ginting, Juni Elisa Sari Ginting, Mitha C. Ginting, Mitha Christina Ginting, Sindy Clarisa Grace Debora Manurung Gracesiela Y Simanjuntak Greace Weros Putri Binventy Gultom, Rustri Ningsih Hervina Friska Siregar Hizkia Tambunan Hotlan Butar-Butar Ivo M. Silitonga Ivo Maelina Silitonga Ivo Maelina Silitonga Jamaluddin Jaminta Sinaga Jaminta Sinaga, Jaminta Januardi Mesakh Jatongam Nainggolan Jeudi A. T. P. Sianturi Jou Immanuel Sianturi Joy Erivan Pratama Bangun Juni Elisa Sari Ginting Junika Napitupulu Junita, Rahel Kristanty M N Nadapdap Leni Siagian Lyna M. N. Hutapea M. M. Pasaribu Pasaribu Maharani, Nurul Latiefah Manalu, Offiani Manurung, Anggiat Marbun, Sondang Melanthon Rumapea Merry Anna Napitupulu Mesakh, Januardi Mislan Sihite, Mislan Mitha Christina Ginting Mulatua Silalahi, Mulatua N.B. Marbun, Sondang Nadapdap, Kristanty M N Nadapdap, Kristanty M. N. Nadapdap, Kristanty M.N. Nadiya Meilani Tarigan Necia Mita Novalina Pasaribu Nova Liasna Br Tarigan Novita Tarigan Nurul Hasanah Nurwijayanti Panjaitan, Rike Y. Panjaitan, Rike Yolanda Pembimbing, Arison Nainggolan Purba, Livia Grestallia Purnama Panggabean Putra Pratama Putri Sopianna Sianturi Rahel Junita Rasmulia Sembiring Raulina Br. Sitinjak Rejeki Elmawati Rena Nainggolan Resianta Perangin-Angin Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan br Saragih Rintan Saragih Rintan Saragih, Rintan Roma Simbolon Rustri Ningsih Gultom Sagala, Lamria Sahala Purba Santy Sitohang Sapitri, Nurul Saragih, Rintan Br Saur Melianna Sipayung, Saur Melianna Selvina Sitorus Sembiring, Riska Sembiring, Yosephine N. Septony B. Siahaan Sianturi, Putri Sopianna SIBARANI, APRIANI M. Sihombing, Yohanna Paulina Silitonga, Ivo M. Simanjuntak, Faido M. P. Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Rimky M. P. Simbolon, Roma Siregar, Elizabeth Siregar, Hervina Friska Sitanggang, David Patar Sitompul, Jonly Manuel H. Situmorang, Christina Verawaty Sondang N.B. Marbun Sumardi Adiman Suntimala, Rosalina Tambun, Ida Lasroha Br Tambunan, Jesica Tarigan, Jevan Benedik Haganta Thomas Sumarsan Goh Tobing, Annelise Sasmita Torong, Kezia Abigail Br Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Virginia Aritonang Wesley Simanjuntak Wesly Andri Simanjuntak Yerisma Welly Yohanna Paulina Sihombing Yolanda Panjaitan, Rike Yosephine Natalita Sembiring Yosephine Sembiring Yulia Riska Manik