Article Per Year (5 Year)
p-Index From 2020 - 2025
0.882
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Kompetif Jurnal Minfo Polgan (JMP) Golden Ratio of Data in Summary Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Pengabdian Masyarakat Bangsa
Samosir, Hendrik E.S
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pelatihan Pengelolaan SDM Dalam Pemanfaatan Teknologi Digital Pada Leo Ulos Sitanggang, Orlando Steven; Damanik, Hanna Meilani; Purba, Martin Luter; Samosir, Hendrik E.S; Mungkur, Gamaliel
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 5 (2024): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i5.984

Abstract

Adapun tujuan dari Pengabdian Masyarakat ini adalah untuk membantu pelaku UMKM khususnya pengelola Leo Ulos agar dapat meningkatkan daya saing dan keberlanjutan usahanya melalui pemanfaatan teknologi digital.  Metode yang digunakan dalam pengabdian masyarakat ini berupa pengenalan dan sosialisasi program pengabdian   masyarakat kepada   pemilik dan karyawan Leo Ulos untuk menyampaikan latar belakang dan tujuan dari kegiatan.  Selanjutnya dilakukan pengenalan dan pelatihan menggunakan beberapa aplikasi teknologi digital yang free dan bisa didownload di appstore seperti penggunaan WhatsApp Business, Aplikasi E-Banking  dan beberapa aplikasi yang dapat didownload secara gratis dari Appstore seperti Pinterest, Evernote dan Google Keep, Snapseed dan Square Invoice App. Penulis menyimpulkan bahwa pemberian motivasi dan pengarahan masih harus tetap dijalankan, sehingga bisa menjadi batu loncatan bagi Leo Ulos untuk dapat memperbaiki pengelolaan usaha dan produknya sehingga bisa meningkatkan omsetnya pada hari-hari mendatang.
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG DENGAN PROGRAM ASSCEND ENTERPRICE RESOURCE PLANNING (AERP) PADA PT SINAR PRIMA LESTARI Pangaribuan, Corry Lucky; Samosir, Hendrik E.S; Lumban Gaol , Vebry M
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2385

Abstract

This study aims to analyze the effectiveness of the internal control system on merchandise inventory through the implementation of the Asscend Enterprise Resource Planning (AERP) program at PT Sinar Prima Lestari. A reliable internal control system is essential to ensure the accuracy of inventory data and to minimize the risks of loss, fraud, and recording errors. This research employ ys a descriptive qualitative method, with data collected through observation, direct interviews with relevant personnel, and system documentation. The results indicate that the implementation of the AERP system has supported the effectiveness of the company’s internal control by enabling automated recording, transaction authorization features, and real-time interdepartmental integration. The program has improved efficiency, transparency, and reduced manual errors in inventory management. However, some weaknesses were identified in practice, such as delayed data input and dependence on manual supervision. Overall, the internal control system based on AERP at PT Sinar Prima Lestari has been reasonably effective but still requires improvement in terms of user discipline and regular training.
ENVIRONMENTAL AND GREEN ACCOUNTING PRACTICES AND FINANCIAL PERFORMANCE: INDONESIAN LISTED MANUFACTURERS Tesalonika, May; Samosir, Hendrik E.S; Dolok Saribu, Ardin
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14638

Abstract

This study examines the impact of green accounting and environmental performance on financial performance, focusing on mining-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using purposive sampling, 30 firms met the inclusion criteria. The research employs quantitative methods with secondary data collected from annual financial reports and sustainability disclosures. Green accounting is measured by environmental costs, while environmental performance is proxied by the PROPER (Program for Pollution Control, Evaluation, and Rating) rating. Financial performance is assessed using Return on Assets (ROA). Data analysis using SmartPls 3.0. The results indicate that green accounting has no significant effect on financial performance, and environmental performance does not significantly influence financial outcomes. The coefficient of determination (R²) reveals that the independent variables explain only 1% of the variation in financial performance, suggesting that other factors play a more dominant role. These findings imply that current environmental cost reporting and regulatory ratings like PROPER may not yet translate into measurable financial benefits for mining-related manufacturers in Indonesia. The study contributes to the growing literature on sustainability accounting in emerging markets, highlighting the gap between environmental initiatives and financial returns. Future research should incorporate additional variables such as ESG scores, corporate governance, or carbon emissions, and extend the time frame and sample size to enhance generalizability.
The Influence of Basic Accounting Knowledge and Computer Operation Skills on Accounting Software Proficiency Sinaga, Era Elfrida; Gaol, Vebry M. Lumban; Samosir, Hendrik E.S
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1647

Abstract

This study aims to determine the effect of basic accounting understanding and computer operation on the accounting computer skills of Faculty of Economics and Business students majoring in accounting at Universitas HKBP Nommensen in 2023. Accounting computer skills are one of the important competencies that accounting graduates must have to compete in the technology-based workforce. This type of research employs a quantitative approach with an associative design. Data was collected through questionnaires and analyzed using SPSS software version 25. The sample was selected purposively from students who had taken basic accounting and accounting computer courses. The findings revealed that understanding basic accounting had no substantial impact on accounting computer skills, whereas computer operation did. Both greatly affect accounting computer abilities, with a combined contribution of 58.2%. These findings support the need to improve technical competencies in the accounting education curriculum.
Analisis Penerapan Akuntansi Aset Tetap Terhadap PSAK No.216 Pada PT. PLN (Persero) Unit Layanan Pelanggan Medan Timur Manurung, Desy Ulina; Samosir, Hendrik E.S; Ringo, Magdalena J.Siringo
Jurnal Minfo Polgan Vol. 14 No. 2 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i2.15342

Abstract

This study aims to determine whether the implementation of fixed asset accounting at PT PLN (Persero) Customer Service Unit (ULP) Medan Timur complies with PSAK No. 216. The research applies a descriptive qualitative method, with data collected through interviews, observations, and documentation. The findings indicate that fixed assets are recognized at acquisition cost, including purchase price and all expenses incurred until the asset is ready for use, and recorded after the issuance of the Handover Report (BASTB/BASTP). Subsequent measurement adopts the cost model with the straight-line depreciation method. Post-acquisition expenditures are classified into capital expenditures, which are capitalized, and revenue expenditures, which are directly expensed. Derecognition of assets occurs when assets are disposed of, donated, or no longer provide economic benefits, while presentation and disclosure are based on book value in the financial statements. These findings support Suwardani et al. (2018), who concluded that PLN in North Sumatra generally complied with PSAK, and contrast with Bakri & Adriani (2020), who found that PLN Makassar Selatan still applied the declining balance method. Therefore, it can be concluded that PT PLN (Persero) ULP Medan Timur has implemented fixed asset accounting in accordance with PSAK No. 216.
Co-Authors DAMANIK, HANNA MEILANI Dolok Saribu, Ardin Lumban Gaol, Vebry Manurung, Desy Ulina Mungkur, Gamaliel Pangaribuan, Corry Lucky Purba, Martin Luter Ringo, Magdalena J.Siringo Sinaga, Era Elfrida Sitanggang, Orlando Steven Tesalonika, May