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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Akuntansi Kompetif Enrichment : Journal of Management International Journal on Social Science, Economics and Art JURNAL LENTERA AKUNTANSI AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis Innovative: Journal Of Social Science Research Jurnal Akuntansi Nommensen
Hutapea, Herti Diana
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Sistem Pengendalian Intern Atas Persediaan Obat (Studi Kasus di Puskesmas Teluk Sentosa Kecamatan Pantai Hulu) Gaol, Rolinda Lumban; Siboro, Danri Toni; Hutapea, Herti Diana
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.23744

Abstract

Penelitian ini dilakukan di Puskesmas Teluk Sentosa Kecamatan Panai Hulu. Penelitian ini bertujuan untuk menganalisis penerapan sistem pengendalian intern atas persediaan obat di Puskesmas Teluk Sentosa pada tahun 2022. Jenis data yang digunakan ada dua yaitu: Pertama, Data Primer yaitu data yang dari hasil wawancara yang berupa keterangan lisan. Kedua, Data Sekunder yaitu data yang diperoleh dari Puskesmas Teluk Sentosa dalam bentuk dokumen standar operasional prosedur pengelolaan obat, struktur organisasi, daftar persediaan obat, sejarah perusahaan, dan laporan pendukung lainnya. Metode pengumpulan data yang diperlukan adalah wawancara dan dokumentasi. Metode analisis data yang digunakan penelitian adalah analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pengendalian persediaan obat-obatan yang dilakukan pada Puskesmas Teluk Sentosa yang terdiri dari pengendalian ketersediaan, pengendalian penggunaan dan penanganan ketika terjadi kehilangan, kerusakan dan kadaluarsa pada obat. Puskesmas Teluk Sentosa sudah menerapkan sebagian besar kegiatan pengendalian intern pada persediaan obat dengan baik. Sehingga dapat dikatakan bahwa sistem pengendalian internal atas persediaan obat telah dilakukan secara efektif.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS DAN RENTABILITAS PADA PT.BANK NEGARA INDONESIA (PERSERO), TBK PERIODE 2019-2023 Febrianto P, Michael; Silaban, Adanan; Hutapea, Herti Diana
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1448

Abstract

This study aims to determine the financial performance of PT. Bank Negara Indonesia (Persero), Tbk for the period 2019-2023 in terms of liquidity and profitability ratios. The liquidity ratio is proxied by the Cash Ratio, Loan to Deposit Ratio, Loan to Asset Ratio, Banking Ratio and Profitability is proxied by Net Profit Margin, Return on Equity, Return on Asset Ratio, Return on Investment Ratio, Interest Expense Ratio. The technique used by the author to complete this research is the documentation technique and data analysis of BNI's financial reports that can be accessed via the internet media including the financial reports of PT. Bank Negara Indonesia (Persero), Tbk for the 2019-2023 period. The data used is secondary data collected using the documentation method. The data analysis technique used in qualitative research is comparative ratio analysis. The test results are liquidity ratios such as Cash Ratio in 2019-2023 meet BI standards, LDR in 2019-2020 is in a healthy state, the highest Loan to Asset Ratio occurred in 2019 at 69.39% and BNI's financial performance is in a healthy state. The highest Banking Ratio occurred in 2019 at 95.58%. Profitability is measured from NPM in 2019 of 142.11%, in 2022 of 123.11% and in 2023 of 130.09% in a healthy state, In 2023 BNI's ROE is in a healthy state, BNI's highest Return on Asset (ROA) occurred in 2023 of 2.36% in a healthy state. BNI's highest Return on Investment (ROI) occurred in 2023 of 1.94% and is in a healthy state. BNI's highest Interest Expense Ratio occurred in 2019 of 9.35% in a healthy state.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RSU IMELDA PEKERJA INDONESIA Aurelya Zai, Cindy Tania; Hutapea, Herti Diana; Gaol, Vebry M. Lumban
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2257

Abstract

This study aims to analyze the application of environmental accounting, especially in the aspects of: recognition, measurement, and presentation of environmental costs in financial statements at the Imelda Buruh Indonesia General Hospital. The research method used in this study is descriptive qualitative, with data sources obtained from primary data and secondary data. The results of this study indicate that in the aspect of environmental cost recognition, it is generally recorded in the operational expense item and its details have not been presented separately in the income statement. In the aspect of measurement, environmental costs are measured using monetary units by referring to budget realization based on the amount of money spent at the time the transaction occurs. And in the aspect of environmental cost presentation, environmental costs are not presented separately in the financial statements, but are combined in other general accounts such as operational expenses, maintenance expenses, and cleaning expenses. This causes environmental costs not to be seen explicitly in the financial statements. Keywords: Environmental Accounting, Hospitals, and Accounting Treatment.
The Influence of Auditor Competence, Emotional Intelligence and Auditor Independence on Auditor Performance Br Purba, Elvira Natalia; Siallagan, Hamonangan; Hutapea, Herti Diana
International Journal on Social Science, Economics and Art Vol. 15 No. 1 (2025): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v15i1.562

Abstract

The purpose of this study is to determine the auditor's competence, emotional intelligence, and auditor independence on auditor performance. The research method used by researchers in compiling this thesis is a descriptive method. The population in this study were auditors in public accounting offices (kap) in the Medan city area. The results of the partial test can be seen that partially the auditor's competence does not have a positive and significant effect on auditor performance, this is because the provision test in the t test is t count must be greater than t table. The results of the partial test can be partially the auditor's emotional intelligence does not have a positive and significant effect on auditor performance, this is because the provision test in the t test is t count must be greater than t table. And the results of the partial test partially the auditor's independence has a positive and significant effect on auditor performance, this is because the provision test in the t test is t count must be greater than t table
Faktor-Faktor yang Mempengaruhi Pengungkapan Aset Biologis (Studi Empiris pada Sektor Pertanian di Indonesia) sihombing, juita; Munte, Mei Hotma; Hutapea, Herti Diana
Jurnal Akuntansi Nommensen Vol. 4 No. 1 (2025): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v4i1.2705

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intensitas asset biologis, ukuran perusahaan, pertumbuhan perusahaan, konsenstrasi kepemilikan manajemen, jenis KAP, dan profitabilitas terhadap pengungkapan asset biologis. Dalam penelitian ini peneliti menggunakan metode dokumentasi. Teknologi tersebut bertujuan untuk mengumpulkan data dengan memeriksa dan mencatat bagian-bagian yang dianggap penting dari berbagai protokol resmi.Dokumen penelitian ini berupa laporan tahunan sebanyak perusahaan tercatat sebagai sampel yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Dengan populasi sebanyak 22 Perusahaan dan sample sebanyak 60 data. Berdasarkann 20 perusahaan dan 3 tahun laporan keuangan. Dari hasil penelitian diperoleh bahwa Intensitas asset biologis tidak berpengaruh dan tidak signifikan terhadap pengungkapan asset biologis, Ukuran Perusahaan berpengaruh positif dan signifikan terhadap pengungkapan asset biologis, pertumbuhan perusahaan berpengaruh signifikan terhadap pengungkapan asset biologis, konsentrasi kepemilikan manajemen berpengaruh signifikan terhadap pengungkapan asset biologis, jenis KAP tidak berpengaruh dan tidak signifikan terhadap pengungkapan asset biologis, dan profitabilitas tidak berpengaruh dan tidak signifikan terhadap pengungkapan asset biologis.
Analisis Pertanggungjawaban Anggaran Pendapatan dan Belanja Desa (APBDesa) Pasaribu, Elsa; Hutapea, Herti Diana; Lumban Gaol, Vebry
Jurnal Akuntansi Nommensen Vol. 4 No. 1 (2025): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v4i1.2770

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana analisis pertanggungjawaban anggaran pendapatan dan belanja desa Karya Indah Kecamatan Lawe Sigala-Gala Kabupaten Aceh Tenggara berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Metode yang digunakan dalam penelitian ini yaitu deskriptif kualitatif, penelitian ini mengumpulkan data melaluli observasi, dokumentasi, wawancara dengan kepala desa, kepala urusan keuangan serta ketua badan permusyawaratan desa. Teknik analisis data yang digunakan peneliti terdiri dari pengumpulan data, redukasi data, penyajian data, selanjutnya dilakukan analisis atau pembahasan dan kemudian penarikan kesimpulan. Hasil dari penelitian ini menunjukkan bahwa pertanggungjawaban dalam APBDesa oleh pemerintah desa Karya Indah belum sepenuhnya dilaksanakan dengan baik, karena pada saat tahap akhir pelaporan ada keterlambatan pelaporan pertanggungjawaban yang seharusnya dilakukan pada akhir bulan Januari kepada Bupati/Walikota melalui Camat, akan tetapi pada kenyataannya pelaporan pertanggungjawaban itu dilaporkan pada bulan maret tahun 2021.
Analisis Kinerja Keuangan Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia (Periode 2019-2022) Damanik, Christin Anggita; Hutapea, Herti Diana; Sihombing, Halomoan S
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2031

Abstract

This research aims to determine the financial performance of telecommunications companies listed on the Indonesia Stock Exchange (2019-2022 period). The sampling technique used in this research used a purposive sampling method, resulting in a sample of 9 telecommunications companies that met the research criteria. This research is quantitative research with the type of research being descriptive research. The data used is secondary data, the data collection method is documentation from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The data analysis method uses a descriptive analysis method using ratio analysis. The data source used is secondary data. The results of the research show that if we look at the liquidity ratios contained in the current ratio, fast ratio, and cash ratio PT Centratama Telekomunikasi Indonesia has the best financial performance. If seen from the ratio of solvability which consists of ratio DER and DAR PT First Media has the best financial performance and for ratio LTDER PT Centratama Telekomunikasi Indonesia has the best financial performance. If seen from the ratio of activities which consist of the range of total asset turnover of PT Telkom Indonesia has the best financial performance and for the WCTR ratio PT Link Net has the best financial performance. Meanwhile, if we look at the results of profitability based on ROI, ROE, and ROA PT First Media has the best financial performance.
Analisis Pengelolaan Keuangan Desa Di Desa Tanjung Bunga Kecamatan Pangururan Kabupaten Samosir Sitanggang, Tiur Yunita Sari; Hutapea, Herti Diana; Siboro, Danri Toni
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2071

Abstract

Village Financial Management is all activities which include planning, implementation, administration, reporting and accountability of village finances in order to achieve organization goals that have been set. This research aims to determine and analyze village financial management in Tanjung Bunga village Pangururan District Samosir Regency, whether it is in accordance with Permendagri no 20 of 2018. This research is qualitative research with comparative data analysis. Data collection methods include interviews with the 3village head, village secretary, head of finance,head of the government section, and the village consultative body (BPD) and documentation in the form of a realization report on the implementation of the village revenue and expenditure budget, a village owned wealth report, and a realization report on the Tanjung village government’s village budget fiscal year 2023. The result of the research show that village financial management in Tanjung Bunga village Pangururan district samosir regency in planning, administration, reporting and accountability is in accordance with Permendagri No 20 of 2018 , but the implementation of village financial management is not yet fully inaccordance with Permendagri No 20 Tahun 2018. Because the kaur dan kasi implementing budget activities submitted the draft list of budget implementation changes (DPPA) to the village head later than the provisions of Permendagri N0 20 of 2018. This is still within reasonable limits and can be used as evaluation material for the Tanjung Bunga to pay more attention to applicable regulation
Pengaruh Penggunaan Kredit Usaha Rakyat Terhadap Pendapatan UMKM (Studi Kasus Umkm Komplek MMTC Medan) Hutagalung, Daniela; Siahaan, Audrey M.; Hutapea, Herti Diana
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2196

Abstract

This study aims to determine the effect of the use of People's Business Credit (KUR) on the income of Micro, Small, and Medium Enterprises (MSMEs) in the MMTC Complex in Medan City. MSMEs have a strategic role in driving economic growth, but still face capital constraints. KUR, as a government-subsidized financing program, is expected to help overcome these constraints. The research method used is quantitative with a survey approach. Primary data was obtained through questionnaires distributed to 32 MSME respondents in the MMTC Complex in Medan who had received KUR facilities. Data analysis used a simple regression test to determine the relationship between the KUR variable and MSME income. The results showed that KUR had a positive and significant effect on MSME income. This is indicated by the t-count value of 9.951 which is greater than the t-table of 1.66088, and a significance value of 0.000. The coefficient of determination (R²) shows that 76% of the variation in MSME income is influenced by KUR, while the rest is influenced by other factors outside the study.
The influence of financial attitudes, locus of control, education on financial management behavior with financial literacy as a moderating variable Hutapea, Herti Diana; Manurung, Amran; Sitompul, Andreas Sebatian
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1730

Abstract

This study aims to determine the effect of financial attitudes, locus of control, education on financial management behavior with financial literacy as a moderating variable in MSMEs in Medan City, North Sumatra. Data collection using questionnaire distribution. The sampling technique used in this study was accidental random sampling technique. The sample to be used in this study was 100 MSME business actors in Medan city who were assisted by the Cooperative and UKM office of North Sumatra province. The results showed that financial attitudes and locus of control had a positive and significant effect on the financial management behavior of MSMEs in Medan city while education had a negative and insignificant effect on the financial management behavior of MSMEs in Medan city. Furthermore, financial literacy does not moderate the relationship between financial attitudes, locus of control and education on the financial management behavior of MSMEs in Medan City, North Sumatra. Because the results of this study indicate the absence of a moderating relationship, the moderating variable in this model is thought to have a direct effect because the effect of financial literacy on financial management behavior shows because the calculated T value is 3.034> 1.96 and the P value is 0.001 <0.05 so that researchers propose to use mediating variables for further research.
Co-Authors Adanan Silaban Amran Manurung Aritonang, Berliana Aurelya Zai, Cindy Tania Br Ginting, Yosi Febriana Br Purba, Elvira Natalia Damanik, Christin Anggita Danri Toni Siboro Febrianto P, Michael Gaol, Rolinda Lumban Hamonangan Siallagan Hutagalung, Daniela Lumban Gaol, Vebry m siahaan, audrey Malango, Sintia Miramis Novita Mala Br Munte, Mei Hotma Pasaribu, Elsa Putri Magdalena Sianturi Samosir, Hendrik E. S. Saribu, Ardin Dolok Siahaan, Audrey M. Sihombing, Halomoan S Sihombing, Juita Sitanggang, Tiur Yunita Sari Sitompul, Andreas Sebatian Tarigan, Rosani