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All Journal Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI
Simanjuntak, Wesly A.
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences

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Village Financial Management in Lumban Pea Village, Toba Regency Elisabeth, Duma Megaria; Saragih, Rintan; Nadapdap, Kristanty M.N.; Napitupulu, Junika; Purba, Dimita H.P.; Rumapea, Melanthon; Simanjuntak, Wesly A.; Silitonga, Ivo Maelina; Simanjuntak, Gracesiela Y.; Marbun, Sondang; Sipayung, Saur Melianna; Pratama, Putra; Tambunan, Jesica; Siregar, Elizabeth; Mesakh, Januardi
Indonesian Journal of Advanced Social Works Vol. 2 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/darma.v2i6.7738

Abstract

This Community Service Activity aims to describe the extent of the changes in Permendagri Number 20 of 2018, Concerning Village Financial Management Guidelines, and is a revision of Permendagri 113 of 2014. Concerning Village Management Guidelines, and its relationship to Law Number 6 of 2014. 2014, About Villages. The source of data obtained is secondary data, by obtaining data from various literature on Village Laws, Government Regulations and Minister of Home Affairs regulations related to Village Financial and Wealth Management. The results of the description written are that Law 6 of 2014 concerning Villages is a reference for the creation and stipulation of Permendagri 113 of 2014 and revised to become Permendagri 20 of 2018 concerning Village Management Guidelines. The conclusion is that there are no very significant changes regarding the substance, Permendagri 113 of 2014, explaining the articles of the Village Law, and improvements are confirmed by Permendagri 20 of 2018, Concerning Village Financial Management Guidelines, which are strictly in accordance with the main duties and functions from the official who is responsible for managing village finances and assets.
Literasi Penyusunan Laporan Keuangan UMKM (Usaha Mikro, Kecil Dan Menengah) Pada Desa di Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun Purba, Dimita Hemalli Premasari; Situmorang, Duma Rahel; Elisabeth, Duma M.; Silitonga, Ivo M.; Simanjuntak, Wesly A.; Nainggolan, Arison; Simanjuntak, Arthur; Sagala, Lamria; Silalahi, Mulatua P.; Sagala, Farida; Panjaitan, Rike Y.; Ginting, Mitha C.; Simanjuntak, Gracesiela Y.; Junita, Rahel; Purba, Sahala; Pasaribu, Dompak; Mesakh, Januardi; Sipayung, Tri Dharma; Simanjuntak, Rimky M. P.; Siahaan, Septony B.; Napitupulu, Merry Anna; Sembiring, Yosephine N.; Sibarani, Apriani M.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

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Abstract

The Team in collaboration with Parapat Village, Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun helps MSME actors in improving and developing their products through a accounting approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to accounting and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.
Mengungkap Peran Kebijakan Dividen Sebagai Variabel Mediasi Dalam Hubungan Antara GCG Terhadap Nilai Perusahaan Napitupulu, Ruby Nelly Marshanda; Sianturi, Jeudi A. T. P; Simanjuntak, Wesly A.
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7702

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Struktur Modal terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai variabel mediasi pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research. Populasi penelitian adalah 327 perusahaan manufaktur dengan sampel sebanyak 47 perusahaan yang dipilih menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan software WarpPLS versi 8.0. Hasil penelitian menunjukkan bahwa: (1) Good Corporate Governance tidak berpengaruh signifikan terhadap Nilai Perusahaan; (2) Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan; (3) Struktur modal berpengaruh positif signifikan terhadap nilai perusahaan; (4) Good Corporate Governance berpengaruh positif signifikan terhadap kebijakan dividen; (5) Ukuran perusahaan berpengaruh negatif signifikan terhadap kebijakan dividen; (6) Struktur modal berpengaruh positif signifikan terhadap kebijakan dividen; (7) Kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan; (8) Kebijakan dividen tidak mampu memediasi pengaruh Good Corporate Governance terhadap nilai perusahaan; (9) Kebijakan dividen mampu memediasi pengaruh ukuran perusahaan terhadap nilai perusahaan; (10) Kebijakan dividen tidak mampu memediasi pengaruh struktur modal terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa faktor internal perusahaan, khususnya ukuran perusahaan dan struktur modal, serta kebijakan dividen, memiliki peran penting dalam meningkatkan nilai perusahaan. Oleh karena itu, perusahaan disarankan untuk mengoptimalkan kebijakan keuangan dan strategi pengelolaan aset guna meningkatkan kepercayaan investor
Co-Authors Arison Nainggolan, Arison Arthur Simanjuntak Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma M. Elisabeth, Duma Megaria Farida Sagala Ginting, Mitha C. Ivo Maelina Silitonga Junika Napitupulu Junita, Rahel Marbun, Sondang Melanthon Rumapea Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Nadapdap, Kristanty M.N. Napitupulu, Ruby Nelly Marshanda Nurwijayanti Panjaitan, Rike Y. Purba, Dimita H.P. Purba, Dimita Hemalli Premasari Putra Pratama Rintan Saragih, Rintan Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B. Siahaan, Septony B. Sianturi, Jeudi A. T. P SIBARANI, APRIANI M. Silalahi, Mulatua P. Silitonga, Ivo M. Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Siregar, Elizabeth Tambunan, Jesica Tri Dharma Sipayung, Tri Dharma