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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Pada Masyarakat METHABDI
Pandia, Sonya Enda Natasha S.
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health

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Peran Tax Avoidance Dalam Mengintervening Growth Opportunity, Leverage, Firm Size, dan Profitability Terhadap Cash Holding Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.884

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis peran Tax Avoidance dalam Mengintervening Growth Opportunity, Leverage, Firm Size dan Profitability terhadap Cash holding. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 96 jumlah pengamatan. Data penelitian diperoleh dari laporan keuangan perusahaan Consumer Goods yang terdaftar di BEI periode 2017 sampai dengan 2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan melakukan pengujian asumsi klasik dan analisis jalur yang menggunakan dua persamaan regresi linier berganda untuk mengukur pengaruh langsung dan tidak langsung. Hasil analisis hipotesis pertama menunjukkan bahwa secara simultan dan secara parsial Growth opportunity, leverage, firm size dan profitability tidak berpengaruh terhadap tax avoidance. Sedangkan untuk hipotesis kedua Growth opportunity, leverage, firm size, profitability dan tax avoidance berpengaru secara simultan terhadap cash holding, dan secara parsial leverage, firm size berpengaruh terhadap cash holding sedangkan untuk growth opportunity, profitability dan tax avoidance tidak berpengaruh terhadap cash holding.
Peran Teknologi Informasi, Pemahaman Akuntansi Dan Kuantitas Kredit Dalam Menghasilkan Laporan Keuangan Berkualitas Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1485

Abstract

This research aimed to determine and analyze the influence of Information Technology, credit quantity and Accounting Comprehension in Producing a quality financial statement for Ministry of Micro, Small and Medium Enterprises in Medan City. The sampling method used in this research is simple random sampling. The total of the population in this research are 100 Ministry of Micro, Small and Medium Enterprises in Medan City. Research type used in this research is quantitative by testing the two-stage approach. The results of the analysis show that the Information Technology,and credit quantity has positive effect on quality financial statement. Accounting Comprehension not effect on quality financial statement.
PELATIHAN PERHITUNGAN BREAK EVEN POINT BAGI USAHA TANAMAN HIDROPONIK Br. Ginting, Suriani; Pandia, Sonya Enda Natasha S.; Wailan’An, Evi Juita
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.pp94-98

Abstract

Hydroponics is soilless plant cultivation which develops plants by providing the nutrients needed by the plants given in the water supply. The purpose of this Break Even Point Calculation (BEP) training is to help Berdikari Farm to conduct financial analysis in determining sales units to achieve BEP. (break even point). This training will also be useful in planning to determine profit. The stages of implementing Community Service activities are carried out with the stages of conducting training through the stages of identifying needs, presenting material, discussing and asking questions. . The results of the achievement of the community service program that has been implemented is that this training activity as a whole received a very good response from Berdikari Farm, especially in terms of carrying out a break-even analysis so that through this activity Berdikari Farm can plan a minimum amount of sales so as not to experience a loss.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA BISNIS PERCETAKAN Br. Ginting, Suriani; Pandia, Sonya Enda Natasha S.; Wailan’An, Evi Juita
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 2 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No2.pp204-207

Abstract

The printing business is growing along with the online printing business. The trend of online printing is increasing. The presence of online printing makes it easier for customers to print the documents they need without having to queue and wait. Nibun Printing is a printing services business that has been established since 2009 with the permanent customer of Nibun Printing being PDAM Tirtanadi Delitua Branch in terms of making fines and Tirtanadi logos at various events. The Partner's problem is that they don't understand the meaning of income and expenses, the Partner doesn't have a Financial Report. Nibun Printing does not prepare financial reports so it does not know the amount of income and costs for each period. Implementation of service activities is carried out by visiting partners to identify needs and provide training and assistance in preparing financial reports. Training activities are carried out by giving lectures and discussions first to explain the importance of financial reports in the printing business. Then it is continued with assistance and training in preparing financial reports. Through this activity Partners can understand the meaning of income and expenses in preparing Financial Reports. By providing training and assistance to Nibun Printing to be able to prepare financial reports in accordance with accounting standards, it can help partners to facilitate the preparation of financial reports in accordance with accounting standards. The prepared financial reports can be used to assist in obtaining external sources of funds so that this printing press continues to develop and able to expand his business.
Pelatihan Pengoperasian Accurate Accounting di Industri 4.0 Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.; Sulia, Sulia; Riny, Riny; Loman, Devina
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 purpose of this activity is to enhance the competence and knowledge of students at SMA Swasta Wiyata Dharma and SMK Negeri 1 Medan. Through this program, it is expected that students’ skills in using accounting software, particularly Accurate version 5, will improve, from inputting financial transactions to generating financial reports. This community service activity is conducted over 3 days: January 24, 2024, April 1, 2024, and April 2, 2024. This activity successfully improved students' knowledge and skills in using Accurate accounting software. Based on the results of the pre-test and post-test, there was an increase in students’ understanding of Accurate usage at both SMK Negeri 1 Medan and SMA Swasta Wiyata Dharma Medan. The average post-test scores showed a significant increase compared to the pre-test, indicating an improvement in participants' competencies. Additionally, the awarding of prizes to active participants and those who could answer questions in the quiz demonstrated the students’ enthusiasm for participating in this activity
PELATIHAN PERHITUNGAN BREAK EVEN POINT BAGI USAHA TANAMAN HIDROPONIK Br. Ginting, Suriani; Pandia, Sonya Enda Natasha S.; Wailan’An, Evi Juita
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.pp94-98

Abstract

Hydroponics is soilless plant cultivation which develops plants by providing the nutrients needed by the plants given in the water supply. The purpose of this Break Even Point Calculation (BEP) training is to help Berdikari Farm to conduct financial analysis in determining sales units to achieve BEP. (break even point). This training will also be useful in planning to determine profit. The stages of implementing Community Service activities are carried out with the stages of conducting training through the stages of identifying needs, presenting material, discussing and asking questions. . The results of the achievement of the community service program that has been implemented is that this training activity as a whole received a very good response from Berdikari Farm, especially in terms of carrying out a break-even analysis so that through this activity Berdikari Farm can plan a minimum amount of sales so as not to experience a loss.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA BISNIS PERCETAKAN Br. Ginting, Suriani; Pandia, Sonya Enda Natasha S.; Wailan’An, Evi Juita
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 2 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No2.pp204-207

Abstract

The printing business is growing along with the online printing business. The trend of online printing is increasing. The presence of online printing makes it easier for customers to print the documents they need without having to queue and wait. Nibun Printing is a printing services business that has been established since 2009 with the permanent customer of Nibun Printing being PDAM Tirtanadi Delitua Branch in terms of making fines and Tirtanadi logos at various events. The Partner's problem is that they don't understand the meaning of income and expenses, the Partner doesn't have a Financial Report. Nibun Printing does not prepare financial reports so it does not know the amount of income and costs for each period. Implementation of service activities is carried out by visiting partners to identify needs and provide training and assistance in preparing financial reports. Training activities are carried out by giving lectures and discussions first to explain the importance of financial reports in the printing business. Then it is continued with assistance and training in preparing financial reports. Through this activity Partners can understand the meaning of income and expenses in preparing Financial Reports. By providing training and assistance to Nibun Printing to be able to prepare financial reports in accordance with accounting standards, it can help partners to facilitate the preparation of financial reports in accordance with accounting standards. The prepared financial reports can be used to assist in obtaining external sources of funds so that this printing press continues to develop and able to expand his business.
Pelatihan Pengoperasian Accurate Accounting di Industri 4.0 Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.; Sulia, Sulia; Riny, Riny; Loman, Devina
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 | DOI: 10.46880/methabdi.Vol5No1.pp43-47

Abstract

The purpose of this activity is to enhance the competence and knowledge of students at SMA Swasta Wiyata Dharma and SMK Negeri 1 Medan. Through this program, it is expected that students’ skills in using accounting software, particularly Accurate version 5, will improve, from inputting financial transactions to generating financial reports. This community service activity is conducted over 3 days: January 24, 2024, April 1, 2024, and April 2, 2024. This activity successfully improved students' knowledge and skills in using Accurate accounting software. Based on the results of the pre-test and post-test, there was an increase in students’ understanding of Accurate usage at both SMK Negeri 1 Medan and SMA Swasta Wiyata Dharma Medan. The average post-test scores showed a significant increase compared to the pre-test, indicating an improvement in participants' competencies. Additionally, the awarding of prizes to active participants and those who could answer questions in the quiz demonstrated the students’ enthusiasm for participating in this activity
Co-Authors Br. Ginting, Suriani Loman, Devina Riny, Riny Sulia Sulia Wailan An, Evi Juita