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All Journal Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Budgeting Jurnal Akuntansi, Keuangan dan Perpajakan
Simbolon, Bernadetta Anita Jerry
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Penerapan Aktivitas Pengendalian SIA terhadap Kinerja Keuangan Dinas Kelautan dan Perikanan Sumatera Utara Naibaho, Dameria; Simbolon, Bernadetta Anita Jerry; Ratna; Simanjuntak, Darmawati; Saragih, Agus Mariani
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 2 (2024): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i2.2266

Abstract

This research aims to determine the application of control activities from the accounting information system at the North Sumatra Province Maritime and Fisheries Service with control activities according to the Committee of Sponsoring Organization (COSO). The data collected through interviews is primary data such as documents and sections involved in finance and implementation of information systems and control activities at the North Sumatra Province Maritime and Fisheries Service. The data collected was analyzed descriptively by comparing control activities at the North Sumatra Province Maritime and Fisheries Service with control activities according to COSO. The results obtained indicate that the control activities at the North Sumatra Province Maritime and Fisheries Service are in accordance with and fulfill the control activities according to COSO. Thus, the accounting information system at the North Sumatra Province Maritime and Fisheries Service is appropriate and running well with respect to financial performance. However, it is necessary to provide training to employees or honorary employees in the agency so that they can improve their skills and accuracy in working so that their performance is more effective in accordance with the procedures for operational activities in the North Sumatra Province Maritime and Fisheries Service. Abstrak Penelitian ini bertujuan untuk mengetahui penerapan aktivitas pengendalian dari sistem informasi akuntansi pada Dinas Kelautan dan Perikanan Provinsi Sumatera Utara dengan aktivitas pengendalian menurut Committee of Sponsoring Organization (COSO). Data yang dikumpulkan melalui wawancara merupakan data primer seperti dokumen dan bagian yang terlibat dalam keuangan dan penerapan sistem informasi serta aktivitas pengendalian pada Dinas Kelautan dan Perikanan Provinsi Sumatera Utara. Data yang dikumpulkan di analisis secara deskriptif dengan cara membandingkan aktivitas pengendalian pada Dinas Kelautan dan Perikanan Provinsi Sumatera Utara dengan aktivitas pengendalian menurut COSO. Hasil yang diperoleh menunjukkan bahwa aktivitas pengendalian pada Dinas Kelautan dan Perikanan Provinsi Sumatera Utara telah sesuai dan memenuhi aktivitas pengendalian menurut COSO, Dengan demikian bahwa sistem informasi akuntansi pada Dinas Kelautan dan Perikanan Provinsi Sumatera Utara telah sesuai dan berjalan dengan baik terhadap kinerja keuangan. Akan tetapi perlu diberikan pelatihan kepada para pegawai atau honorer dalam instansi agar lebih dapat meningkatkan keterampilan dan ketelitian dalam bekerja agar kinerja lebih efektif sesuai dengan prosedur atas kegiatan operasional yang ada pada Dinas Kelautan dan Perikanan Provinsi Sumatera Utara.
ANALISIS PENILAIAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KARO Naibaho, Dameria; Simbolon, Bernadetta Anita Jerry; Simanjuntak, Darmawati
Jurnal Budgeting Vol. 6 No. 1 (2025): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

This study aims to analyze the financial performance of the Karo Regency Government by using the Regional Financial Independence Ratio, Effectiveness Ratio of Regional Original Income, Regional Financial Efficiency Ratio, Harmony Ratio. This research method is a descriptive, qualitative method, with a population of the Karo Regency local government in 2019-2020. The data needed is the 2016-2020 Karo Regency Government Financial Report which was collected using documentation techniques. The test results show that the Financial Performance of the Karo Regency Government is quite good, we can see from the Independence Ratio, Effectiveness Ratio, Efficiency Ratio, and Harmony Ratio
Pemanfaatan Limbah Pertanian dan Peternakan Sebagai Pupuk Kompos Simbolon, Bernadetta Anita Jerry; Sitanggang, Ernie Shinta Yosephine; Damanik, Darwin S.H.; Heddy, Heddy; Naibaho, Dameria
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 2 No. 2 (2021): Edisi November 2021
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.274 KB) | DOI: 10.51510/madiya.v2i2.707

Abstract

Pengabdian Kemitraan Masyarakat (PKM) adalah Program Pengabdian kepada masyarakat yang ditujukan untuk membantu masyarakat yang sangat membutuhkan. Para ibu yang tergabung dalam wadah Wanita Katolik Ranting 4 Suka Maju, merupakan masyarakat yang tidak produktif secara ekonomi. Dengan kegiatan PKM ini diharapkan dapat memberi manfaat bagi mitra. Adapun tujuan kegiatan ini adalah hendak melaksanakan pengabdian masyarakat kepada para ibu yang tergabung dalam Wanita Katolik Ranting 4 Suka Maju, Tanjung Selamat, Kecamatan Medan Selayang dengan mengadakan penyuluhan dan pembuatan pupuk kompos yang dibimbing langsung oleh narasumber di bidang pertaniam. Adapun kegunaan pupuk kompos bisa sebagai pengganti pupuk kimia yang harganya jauh lebih mahal dan sering langka di pasar, sehingga limbah pertanian dan peternakan yang selama ini sebagai bahan buangan itu tidak lagi menjadi limbah yang mencemari lingkungan. Juga pupuk kompos bisa dijual menjadi sumber pendapatan bagi kas perkumpulan, sehingga para ibu di Wanita Katolik Ranting 4 Suka Maju diharapkan menjadi produktif secara ekonomi. Pada kegiatan ini, TIM PKM menyerahkan satu unit mesin pencacah limbah pertanian kepada mitra, untuk memudahkan mitra memproses pembuatan kompos. Diharapkan mitra dapat memanfaatkan pengetahuan yang diberikan dan menggunkan mesin pencacah dengan baik. PKM is a community service program aimed at helping communities in need. Women who are members of the Wanita Katolik Ranting 4 Suka Maju are people who are not economically productive. With this PKM activity, it is hoped that it can provide benefits for partners. The purpose of this activity is to carry out community service to women who are members of Wanita Katolik Ranting 4 Suka Maju, Tanjung Selamat, Medan Selayang Subdistrict by holding counseling and making compost which is directly guided by resource persons in the agricultural sector. The use of compost can be used as a substitute for chemical fertilizers, which are much more expensive and are often scarce in the market, so that agricultural and livestock waste that has been used as a waste material will no longer be a waste that pollutes the environment. Also, compost can be sold as a source of income for the association's treasury, so the Wanita Katolik Ranting 4 Suka Maju are expected to be economically productive. In this activity, the PKM TEAM handed over a unit of the agricultural waste chopper to partners, to make it easier for partners to process compost making. It is hoped that partners can take advantage of the knowledge provided and use the enumerator well.
Peningkatan Pendapatan Ibu Rumah Tangga Melalui Pelatihan Ketrampilan Payet Simbolon, Bernadetta Anita Jerry; Heddy, Heddy; Naibaho, Dameria; Saragih, Agus Mariani
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 4 No. 2 (2023): Edisi November 2023
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/madiya.v4i2.1538

Abstract

PKM is increasing the income of housewives through Sequin Skills Training for Wanita Katovich RI, Tanjung Selamat Branch, Medan Selayang District, Medan City. The training is implemented to make women independent, skillful, have their own income, able to create employment opportunities and improve the family's economy. The specific target of this PKM activity is to enhance the income of housewives by empowering them to Participate in making sequins, enabling women to run their own businesses with limited budgets, and even hire others. This business can be done at home, so women can cope with their tasks as mothers or housewives. The training was held over three days, starting from Friday, 8 September 2023, to Sunday, 10 September 2023, and will be attended by ten participants. The training was guided by an expert instructor named Lidya Oktavia Situmorang. The training was held in the multi-purpose hall of the Santa Maria Ratu Rosary Church on Jalan Flamboyan Raya Medan.
Penilaian Kinerja Keuangan pada PT Matahari Department Store Tbk Periode 2019-2024 Naibaho, Dameria; Firjatullah, Ariel Irfik; Simbolon, Bernadetta Anita Jerry; Purba, Arlina Pratiwi
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.2909

Abstract

This study aims to determine the factors that caused the decline in profits at PT Matahari Department Store Tbk for the 2019-2024 period. The data used in this study comes from the annual financial reports for the 2019 to 2024 period. The method used in this study is descriptive statistics to describe the actual conditions in the field through profitability ratios. The results of the study indicate that 2020 was the year that showed the lowest profit performance due to losses, this was caused by a decrease in net revenue that was not commensurate with the operating expenses that remained high. The decrease in net income was caused by the COVID-19 pandemic, where PT Matahari Department Store Tbk outlets were closed due to the social restrictions and restrictions on community activities, namely PSBB (Large-Scale Social Restrictions) and the emergence of online sales due to the pandemic.   Abstrak Penelitian ini bertujuan untuk mengetahui faktor-faktor apa yang menjadi penyebab terjadinya penurunan laba pada PT Matahari Department Store Tbk periode 2019-2024. Data yang digunakan dalam penelitian ini berasal dari laporan keuangan tahunan periode 2019 hingga 2024. Metode yang digunakan dalam penelitian ini yaitu statistik deskriptif guna menggambarkan kondisi aktual di lapangan melalui rasio profitabilitas. Hasil penelitian menunjukkan bahwa tahun 2020 merupakan tahun yang memperlihatkan kinerja laba terendah dikarenakan terjadinya kerugian, hal ini disebabkan oleh terjadinya penurunan pendapatan bersih yang tidak sebanding dengan beban usaha yang tetap tinggi. Penurunan pendapatan bersih disebabkan oleh pandemi COVID-19, dimana gerai PT Matahari Department Store Tbk ditutup karena adanya kebijakan pembatasan sosial maupun pembatasan kegiatan masyarakat yaitu PSBB (Pembatasan Sosial Berskala Besar) serta timbulnya penjualan daring akibat pandemi.
Penguatan Kapasitas UMKM Tenun Ulos Melalui Edukasi dan Pendampingan Harga Pokok Produksi Naibaho, Dameria; Simbolon, Bernadetta Anita Jerry; Simanjuntak, Darmawati; Purba, Arlina; Simatupang, Eva Malina
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 6 No. 2 (2025): Edisi November 2025
Publisher : Politeknik Negeri Medan

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Abstract

This community engagement program aims to enhance the managerial capacity of ulos weavers in Parbaba District, Samosir Regency, particularly in calculating the cost of goods manufactured (COGM) and implementing systematic cost recording practices. The main issue faced by the artisans is that product pricing is still based on intuition rather than accurate cost calculations, resulting in uncertain profit margins. The program was carried out through socialization, hands-on mentoring, cost calculation simulations, and group discussions with local weavers. The results show that the main partner, Ibu Nanti Sipakkar, successfully gained a clearer understanding of cost components, including raw materials, indirect materials, direct labor, and depreciation of weaving tools. The introduction of a simple manual recording format also enabled the weavers to perform basic bookkeeping without relying on digital devices. Moreover, the activity revealed that most weavers in the area do not maintain any cost records and are heavily dependent on middlemen in determining product prices. The program significantly improved the participants’ ability to calculate production costs, understand profit margins, and plan production efficiency. For sustainability, further training is recommended on digital bookkeeping, social media–based marketing strategies, and product quality enhancement to strengthen competitiveness in broader markets.
Co-Authors Damanik, Darwin S.H. Firjatullah, Ariel Irfik Heddy Heddy, Heddy Naibaho, Dameria Purba, Arlina Purba, Arlina Pratiwi Ratna Saragih, Agus Mariani Simanjuntak, Darmawati Simatupang, Eva Malina Sitanggang, Ernie Shinta Yosephine