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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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Pengaruh Heptagon Fraud Terhadap Fraudulent Financial Statement Pada Perusahaan Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024 Raulina Br. Sitinjak; Duma Megaria Elisabeth; Ivo Maelina Silitonga
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1361

Abstract

Statements. The population of this study is companies in the Basic Materials sector listed on the Indonesia Stock Exchange for the 2021-2024 period. The study population was 109 companies with 41 of them being a sample that met the criteria. The technique used is purposive sampling. The data analysis technique used was multiple linear regression processed using SPSS 25. The results of this study show that Pressure, Rationalization has no effect on Fraudulent Financial Statements. Opportunity, Capability, Arrogance have a positive or insignificant effect on Fraudulent Financial Statements. Meanwhile, Culture has a negative and significant effect on Fraudulent Financial Statements and Religiosity has a positive and significant effect on Fraudulent Financial Statements. And simultaneous testing proves that Pressure, Opportunity, Rationalization, Capability, Arrogance, Culture, and Religiosity have a significant effect on Fraudulent Financial Statements. In the Coefficient of Determination Test, the results obtained that the variables Pressure, Opportunity, Rationalization, Capability, Arrogance, Culture, and Religiosity were able to explain 8.9% of the variation in Fraudulent Financial Statements. Meanwhile, the remaining 91.1% were influenced by other variables outside the research model.
The Influence Of Transparency, Accountability, Community Participation On Village Fund Management In Realizing Good Governance In Mountain Villages In Tigabinanga District" Karo District Mitha Christina Ginting; Arthur Simanjuntak; Septony B Siahaan; Duma Megaria Elisabeth; Juni Elisa Sari Ginting
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; Wesly Andri Simanjuntak; Kristanty M N Nadapdap; Rintan Br Saragih; Rustri Ningsih Gultom
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
Relationship Between Service Performance And Financial Performanceon The Level Of Financial Independence At The Central General Hospital H. Adam Malik Medan Arthur Simanjuntak; Duma Megaria Elisabeth; Dimita HP Purba; Rike Yolanda Panjaitan; Putri Sopianna Sianturi
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
Pengelolaan keuangan desa berdasarkan asas transparansi, akuntabel, partisipatif, tertib dan disiplin anggaran Yulia Riska Manik; Arthur Simanjuntak; Duma Megaria Elisabeth
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16847

Abstract

This study aims to determine the effect of Transparency, Accountability, Participation, Orderliness, and Budget Discipline on Village Financial Management in Hudopa Nauli Village, District, Central Tapanuli Regency. This research is quantitative in nature and uses primary data. The population in this study consists of all village officials in Hudopa and the community, with a sample of 37 respondents selected using purposive sampling. Data collection was conducted by distributing questionnaires to village officials and community members directly involved in village financial management. The data analysis technique used in this study is descriptive statistics. The quality of primary data was tested by the researcher using validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis testing using the SPSS 25 application. The results of this study individually show that Transparency and Participation have a positive and significant effect on Village Financial Management. Meanwhile, Accountability and Budget Order and Discipline do not have a significant effecton Village Financial Management.
Strengthening Financial Reporting Capacity in Village-Owned Enterprises: A Phased Participatory Mentoring Model for SAK EMKM Adoption in Samosir Regency, North Sumatra Merry Anna Napitupulu; Duma Megaria Elisabeth; Dimita H. P. Purba; Septony B. Siahaan; Dompak Pasaribu; Rahel Junita; Rimky M. P. Simanjuntak; Tri Dharma Sipayung; Wesly A. Simanjuntak; Mulatua P. Silalahi; Rike Y. Panjaitan; Thomas Sumarsan Goh
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp82-90

Abstract

Village-Owned Enterprises (BUMDes) constitute a cornerstone of Indonesia’s rural economic development strategy, yet inadequate financial reporting capacity among their managers continues to erode organizational accountability and governance credibility. This community service activity tackled that challenge through a three-phase participatory mentoring program involving 25 BUMDes managers from three villages in Samosir Regency, North Sumatra namely BUMDes Marsada Tahi, BUMDes Hutanamora, and BUMDes Saoloan. The intervention progressed sequentially through a needs-assessment Forum Group Discussion (FGD), a two-day intensive SAK EMKM-focused workshop, and four rounds of direct field mentoring. Effectiveness was measured using a one-group pre-test–post-test design and analyzed with a paired-samples t-test. Findings revealed a highly significant improvement in mean knowledge scores from 42.6 to 79.3 (an 86.2% gain; t = −18.42; p < 0.001; df = 24). At program conclusion, 88% of participants had independently produced SAK EMKM-compliant financial statements encompassing income statements and statements of financial position. Qualitative field observations confirmed a substantive shift from rudimentary cash-book recording toward disciplined double-entry bookkeeping practice. These results affirm the efficacy of structured, phased, practice-centered mentoring as a capacity-building strategy for rural economic entities and offer a transferable model for financial governance improvement across BUMDes in North Sumatra.
Pengaruh Kompetensi Aparatur, Budaya Organisasi, Good Governance, Dan Sistem Pengendalian Internal Terhadap Upaya Pencegahan Fraud Pada Pemerintahan Kabupaten Samosir Duma Megaria Elisabeth; Erissa Antheresya Butar Butar; Rintan br Saragih
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
Pengaruh Profitabilitas, Likuiditas, Struktur Aset, dan Pertumbuhan Penjualan terhadap Kebijakan Hutang Pada Perusahaan Sektor Perdagangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Nova Liasna Br Tarigan; Duma Megaria Elisabeth; Junika Napitupulu
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.7973

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, struktur aset, dan pertumbuhan penjualan terhadap kebijakan hutang pada perusahaan sektor perdagangan subsektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Populasi dalam penelitian ini berjumlah 18 perusahaan, dengan teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 10 perusahaan yang memenuhi kriteria, dengan total 30 observasi selama periode penelitian. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial profitabilitas yang diproksikan dengan Return on Assets (ROA) berpengaruh negatif dan signifikan terhadap kebijakan hutang yang diproksikan dengan Debt to Equity Ratio (DER). Likuiditas yang diproksikan dengan Current Ratio (CR) juga berpengaruh negatif dan signifikan terhadap kebijakan hutang. Sementara itu, struktur aset berpengaruh positif dan signifikan terhadap kebijakan hutang, yang menunjukkan bahwa semakin besar proporsi aset tetap, semakin tinggi penggunaan hutang perusahaan. Pertumbuhan penjualan juga terbukti berpengaruh positif dan signifikan terhadap kebijakan hutang, yang mengindikasikan bahwa peningkatan penjualan mendorong kebutuhan pendanaan eksternal. Secara simultan, profitabilitas, likuiditas, struktur aset, dan pertumbuhan penjualan berpengaruh signifikan terhadap kebijakan hutang. Hasil koefisien determinasi menunjukkan bahwa variabel-variabel independen mampu menjelaskan sebagian besar variasi kebijakan hutang, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian.
SIKLUS PENDAPATAN DAN PENGELUARAN KAS DI TOKO EMAS E TARGER DALAM SISTEM INFORMASI AKUNTANSI Yohanna Paulina Sihombing; Marlyna Infryanty Hutapea; Duma Megaria Elisabeth
TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Vol 3 No 1 (2023): TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/tamika.Vol3No1.pp78-83

Abstract

This study aims to examine the income and expenditure cycle at the E Targer Gold Shop with an accounting information system. The use of accounting information systems helps improve efficiency and accuracy in the cycle process. This study uses a descriptive method by collecting data through observation, interviews, and analysis of related documents. Several problems were found that could be corrected through the implementation of an accounting information system. In the revenue cycle, the information system makes it easier to record sales and financial reports. In the expenditure cycle, the information system facilitates the procurement and recording of expenditures. Implementation of accounting information systems is recommended to increase efficiency, accuracy, and make the right decisions in a gold shop.
Sistem Informasi Penerimaan dan Pengeluaran Kas Pada Klinik Sarfina Sembiring Berbasis Web Joy Erivan Pratama Bangun; Resianta Perangin-angin; Duma Megaria Elisabeth
TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Vol 4 No 2 (2024): TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/tamika.Vol4No2.pp176-182

Abstract

Sarfina Sembiring Clinic is located at Jalan Cinta Karya No. 60 B Sari Rejo Village, Medan Polonia District, which operates in the Community Health Center Sector. The problem that occurs is that the cash receipt and financial expenditure data processing system at the Sarfina Sembiring Clinic is currently still carried out using a manual recording system to provide ineffective and inefficient reports. The researcher aims to research and help solve the problems faced by the Sarfina Sembiring Clinic, namely by designing a web-based cash receipt and disbursement system. With the development of this information system, it is hoped that the clinic will have a better financial system as well as providing effective reports and archive structured reports. The information system created is expected to help the Sarfina Sembiring Midwife Clinic in improving health services and organizational performance, as well as in the administration of cash receipts and disbursements.
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