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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal IPTEK Bagi Masyarakat Jurnal Masyarakat Indonesia Journal Accounting International Mount Hope
Situmorang, Frenky
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mechanical Engineering Physics Public Health Social Sciences

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Dampak Keberadaan PT. Abdi Budi Mulia Dalam Menjalankan Program Kemitraan Pekebun di Satuan Pemukiman di Kabupaten Labuhan Batu Selatan Situmorang, Frenky; Situmorang, Irvan Rolyesh
Jurnal Masyarakat Indonesia (Jumas) Vol. 3 No. 02 (2024): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v3i02.84

Abstract

The palm oil smallholder partnership program is an initiative designed to support small oil palm farmers through partnerships with companies, and governments,. The main goal is to increase productivity, quality and welfare of small farmers while ensuring environmental sustainability. Company PT. Abdi Budi Mulia is a company engaged in palm oil plantations and processing factories. This company is implementing a partnership program in the South Labuhan Batu sub-district. This community service activity is intended to determine the impact of the existence of PT. Abdi Budi Mulia in carrying out partnership program activities in South Labuhan Batu. South Labuhan Batu Regency is one of the districts with good palm oil potential, especially in Kampung Rakyat. With the large area of ​​plantations in the area, good planning and processing is needed so that sustainable development can be realized, as well as improving community welfare. The problem that occurs in South Labuhan Batu is that the lack of education regarding palm oil plantations has resulted in the productivity of community-owned palm oil being lower compared to the productivity of company-owned (private) palm oil. This can be seen from the low price of community palm oil due to the quality of the owned palm oil. society is not very high
INTERNAL COMPANY BEHAVIORAL FACTORS THAT INFLUENCE FINANCIAL FRAUD SITUMORANG, FRENKY; Pane, Yonson
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.188

Abstract

The aim to be achieved in this research is to obtain empirical evidence regarding the influence of profitability, capital turnover, financial leverage, asset structure, company size, influence on the Financial Fraud, The type of research that will be carried out is a type of quantitative research, namely research that obtains data in the form of numbers or qualitative data that is used. Companies that have complete data that can be used to analyze profitability, capital turnover, financial leverage, asset structure and company size. Return on Assets has no significant effect on the Financial Fraud, Capital Turnover has no significant effect on the Financial Fraud, Financial Leverage has a significant effect on the Financial Fraud, asset structure has no significant effect on the Financial Fraud, Company size has no significant effect on the Financial Fraud, (DTA Return on Assets, Capital Turnover, Financial Leverage, asset structure, Company Size) on the dependent variable (Financial Fraud) that can be produced by this equation is 32.7%, while the remaining 67.3% is influenced by other factors which are not included in this regression. This research only examines internal company finances with a focus on manufacturing companies only. It is hoped that this research can be used as consideration and reference material so that when investing, stakeholders choose transparent companies with a good level of supervision over the financial reporting process, so as to avoid fraudulent financial reporting.
Pengaruh Struktur Modal, Financial Leverage, Likuiditas Dan Operating Leverage Terhadap Resiko Investasi Saham Pada Perusahaan Finance Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2022 Valenchia, Valenchia; Chandra, Eddy; Aruan, Deasy Arisandy; Situmorang, Frenky
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4407

Abstract

Target pengkajian ini guna menganalisa dampak struktur modal, financial leverage, likuiditas serta operating leverage pada resiko investasi saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Pengkajian ini bermetode purposive sampling, Sampel yang diperoleh dari penelitian ini sebanyak 56 dari populasi sebanyak 94. Pengkajian ini berpendekatan kuantitatif serta tipe datanya sekunder. Perolehan pengkajian ini memakai regresi linear berganda, bahwa struktur modal, financial leverage, likuiditas, operating leverage berdampak signifikan pada resiko investasi saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Hasil penelitian menunjukkan bahwa Struktur modal berdampak pada Resiko Investasi Saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Financial Leverage berdampak signifikan pada Resiko Investasi Saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Likuiditas berdampak signifikan pada Resiko Investasi Saham terhadap perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Operating leverage berdampak signifikan pada Resiko Investasi Saham terhadap perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Besar dampak variasi variabel independen pada variabel dependen yang diamati melalui Adjusted R Square sejumlah 58,8% dimana sisanya dipengaruhi oleh faktor lain.
Pengaruh Informasi Akuntansi Kegiatan Pengendalian Dan Penilaian Resiko Terhadap Kualitas Laporan Keuangan Situmorang, Frenky; Nainggolan, Susan G.V.; Pane, Yonson
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5420

Abstract

The purpose of this research is to identify and measure the relationship of the variable Accounting Information Activities Control and Risk Assessment to the Quality of Financial Reporting both partially and simultaneously. The research method used is associative studies looking at causal relationships in which independent variables affect dependent variables. The survey looked at 37 respondents, including one official in the financial department of the regional secretariat, one officer in the general section of the local secretary, one official at the secretariat of the DPRD, three officers in the body (1 official representing one body), and eight officials in the service. If partly tested, it can be concluded that the accounting information variable has a significant impact on the quality of financial statements, whereas the impact of the control activity variable on financial report quality has no significant impact, and the risk assessment variable influence on financial statement quality as well.
Penerapan Absensi Berbasis Sistem Digitalisasi di PT. Abdi Budi Mulia Situmorang, Irvan Rolyesh; Situmorang, Frenky
Jurnal IPTEK Bagi Masyarakat Vol 2 No 2 (2022)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jibm.v2i2.437

Abstract

Pelaksanaan kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman dalam penggunaan system absensi berbasis digitalisasi bagi semua karyawan ataupun staff di PT. Abdi Budi Mulia. Penggunaan system digitalisasi diharapkan mampu memberikan kemudahan bagi setiap karyawan sehingga mengurangi kesalahan ataupun permasalahan yang sering terjadi. Saat ini, sistem absensi yang digunakan hanya bersifat manual, dimana banyak menimbulkan kekurangan dan permasalahan yang ada seperti kehadiran karyawan hanya didasarkan dengan absensi saja, bukan karena ada tidaknya karyawan tersebut. Dengan adanya system digitalisasi dalam absensi, diharapkan mampu menyelesaikan berbagai masalah yang terjadi, sehingga pengelolaan Sumber Daya Manusia berdasarkan kehadiran dan ketidakhadiran dapat dikelola dengan baik.
Edukasi Pengeluaran Fisik Persediaan Pupuk Secara Sistem FIFO di PT Kalimantan Hamparan Sawit Situmorang, Frenky; Situmorang, Irvan Rolyesh
Jurnal IPTEK Bagi Masyarakat Vol 3 No 2 (2023)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jibm.v3i2.739

Abstract

Pelaksanaan kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi tetang pentingnya pengeluaran fisik pupuk secara system FIFO. Proses pengadaan pupuk di PT. Kalimantan Hamparan Sawit (PT. KHS) sendiri dilakukan sesuai rekomendasi pemupukan dari konsultan pemupukan atau manajemen sendiri. Proses penerimaan pupuk di Kebun dilakukan oleh staff kebun dan karyawan petugas gudang. Pengeluaran dan pencatatan pupuk di gudang juga dilakukan oleh staff dan karyawan yang dipercayakan oleh manajemen. Adapun permasalahan yang terjadi di PT.KHS adalah nilai persediaan pupuk yang tidak dapat dihitung, dan proses pengeluaran persediaan pupuk yang sangat lama. Pengeluaran secara FIFO adalah berpegang pada asumsi bahwa barang yang dibeli terlebih dahulu akan keluar dari gudang terlebih dahulu, sehingga setiap barang masuk ke gudang pertama sekali maka barang tersebutlah yang akan dikeluarga dari gudang jika dilakukan permintaan persediaan pupuk dari Gudang. Persediaan yang dilakukan dengan system FIFO agar dapat memaksimalkan pemakaian asset perusahaan dalam bentuk persediaan pupuk supaya efektif dan efisien serta menghindari tindak kecurangan serta meminimalkan penyusutan persediaan pupuk.
Co-Authors Aruan, Deasy Arisandy Eddy Chandra Nainggolan, Susan G.V. Pane, Yonson Situmorang, Irvan Rolyesh Valenchia, Valenchia