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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Penelitian Pendidikan IPA (JPPIPA) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia PERSPEKTIF Enrichment : Journal of Management MANDAR: Management Development and Applied Research Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdidas Bakti Cendana: Jurnal Pengabdian Masyarakat Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Disclosure: Journal of Accounting and Finance AJAD : Jurnal Pengabdian kepada Masyarakat Journal of Financial and Behavioural Accounting Indonesian Community Journal Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Jurnal Akademi Akuntansi Indonesia Padang Indonesian Journal of Applied Accounting and Finance
Gaol, Lasando Lumban
Universitas Terbuka, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Role of Job Demands in Moderating the Relationship between Servant Leadership and Job Satisfaction: A Study on Civil Apparatus in Five Major Cities in Indonesia Tantri, Sakina Nusarifa; Patiro, Shine Pintor Siolemba; Hendrian, Hendrian; Gaol, Lasando Lumban
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33412

Abstract

This research aims to reveal the effect of job demands in moderating the relationship between servant leadership and civil apparatus’ job satisfaction. This study involved 200 respondents who spread across Jakarta, Makassar, Medan, Semarang, and Surabaya, using convenience sampling technique. The data of this research were obtained through online surveys. The multiple linear regression analysis was used to test the moderating variable according to the statistical rules. To process the data analysis, we used IBM SPSS 23. The results showed that servant leadership had a positive effect on civil apparatus’ job satisfaction. However, job demands do not moderate the relationship between servant leadership and job satisfaction.
Work Experience in Moderating the Independence, Competence, and Motivation of Internal Auditors on the Effectiveness of Internal Control Lasando Lumban Gaol
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i1.2855.2022

Abstract

Economic developments in Indonesia will have an impact on the growth of companies. Therefore, we need a system that can secure the company's assets and encourage business efficiency. Management is obliged to be able to manage the company's activities properly as the implementation of the internal auditor's accountability to the public. This study aims to examine the effect of the role of independence, competence, and motivation on the effectiveness of the internal control system of consumer goods companies in North Sumatra. Testing research data using multiple linear regression analysis and residual tests for moderating variables. The results of this study indicate that the independence, competence, and motivation of internal auditors simultaneously affect the effectiveness of the internal control system. Partially, the independence and competence of internal auditors affect the effectiveness of internal control. This is in line with the research hypothesis, but the motivation of internal auditors does not partially affect the effectiveness of internal controls. Meanwhile, work experience is not proven to moderate (strengthen or weaken) the relationship between the independence, competence, and motivation of internal auditors and the effectiveness of internal controls.
Penyuluhan Budi Daya Porang Sebagai Upaya Pembentukan Sikap Positif Petani di Desa Gemblegan Kalikotes Klaten Jawa Tengah Shine Pintor Siolemba Patiro; Hendrian Hendrian; Surya Adi Sasmita; Ramdhan Kurniawan; Lasando Lumban Gaol; Vegananda Yansaputra; Hety Budiyanti
Jurnal Abdidas Vol. 3 No. 1 (2022): February, Pages 1-227
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v3i1.549

Abstract

Desa Gemblegan Kalikotes Klaten memiliki masyarakat yang mayoritas pekerjaannya adalah petani. Namun, pekerjaan tersebut belum mampu meningkatkan kesejahteraan ekonomi keluarga sehingga masih banyak masyarakatnya yang tergolong miskin. Oleh karena itu penyuluhan budidaya porang dilakukan untuk mengubah pola pikir dan pola tindak masyarakatnya sehingga tercipta peningkatan kesejahteraan ekonomi. Tulisan pengabdian masyarakat ini bertujuan untuk menjelaskan mengenai penyuluhan yang dilakukan dalam mengungkap faktor-faktor yang membentuk sikap terhadap pelaksanaan budidaya porang. Penyuluhan ini dihadiri oleh 35 orang masyarakat desa tersebut. Focus Group Discussion dilakukan setelah penyuluhan untuk mengungkap mengenai sikap masyarakat dan faktor-faktor pembentuknya. Hasil penyuluhan ini menunjukkan bahwa masyarakat memiliki sikap yang positif terhadap pelaksanaan budidaya porang. Berdasarkan hasil FGD yang dilakukan, terdapat dua faktor penting yang mampu membentuk sikap masyarakat yaitu norma subyektif dan perilaku masa lalu yang berhubungan dengan penanaman porang. Hasil dari penyuluhan ini diharapkan dapat djadikan masukan bagi pemerintah daerah maupun pusat untuk senantiasa mempertimbangkan latar belakang dan kelompok referensi yang dapat membentuk sikap masyarakat yang dituju untuk pelaksanaan pemberdayaan.
The Role of Job Demands in Moderating the Relationship between Servant Leadership and Job Satisfaction: A Study on Civil Apparatus in Five Major Cities in Indonesia Sakina Nusarifa Tantri; Shine Pintor Siolemba Patiro; Hendrian Hendrian; Lasando Lumban Gaol
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33412

Abstract

This research aims to reveal the effect of job demands in moderating the relationship between servant leadership and civil apparatus’ job satisfaction. This study involved 200 respondents who spread across Jakarta, Makassar, Medan, Semarang, and Surabaya, using convenience sampling technique. The data of this research were obtained through online surveys. The multiple linear regression analysis was used to test the moderating variable according to the statistical rules. To process the data analysis, we used IBM SPSS 23. The results showed that servant leadership had a positive effect on civil apparatus’ job satisfaction. However, job demands do not moderate the relationship between servant leadership and job satisfaction.
Mentoring Kewirausahaan Mahasiswa Dalam Bisnis Digital Printing: “Bara Digital Printing” Lasando Lumban Gaol; Mujiono; Widiyanto; Rizky Azhary; Rama Agung Gumelar
I-Com: Indonesian Community Journal Vol 3 No 2 (2023): I-Com: Indonesian Community Journal (Juni 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.408 KB) | DOI: 10.33379/icom.v3i2.2503

Abstract

Pengabdian kepada masyarakat kewirausahaan mahasiswa sangat penting untuk membantu pengembangan usaha di masyarakat sehingga dapat meningkatkan kesejahteraan mereka. Pendampingan kewirausahaan mahasiswa dapat memberikan manfaat yang besar bagi mahasiswa itu sendiri, seperti pengalaman langsung dalam mengelola bisnis, memperluas jaringan profesional, dan mengembangkan keterampilan interpersonal. Namun, masih banyak mahasiswa yang kurang memahami pentingnya literasi keuangan dalam manajemen keuangan dan dalam mengambil keputusan finansial yang kompleks, sehingga menghambat kemampuan kompetitif dan kinerja perusahaan. Oleh karena itu, model pendampingan usaha selama 6 bulan dilakukan untuk meningkatkan kemampuan mahasiswa dalam membuat laporan keuangan pada usaha digital printing. Model ini meliputi analisis kebutuhan, perencanaan, pelatihan, pembinaan, dan evaluasi. Model pendampingan ini bertujuan untuk meningkatkan praktik dan pengetahuan pada konteks tertentu. Dalam konteks globalisasi dan persaingan yang semakin ketat, kewirausahaan dan pengabdian kepada masyarakat kewirausahaan mahasiswa menjadi bagian integral dari pendidikan tinggi. Perguruan tinggi harus memberikan dukungan yang cukup untuk pengembangan kewirausahaan mahasiswa dan pendampingan usaha sebagai salah satu cara untuk mencapai tujuan tersebut.
The Effect Of PP 55 Of 2022 Implementation And Taxation Socialisation On Tax Compliance Level Of MSMEs Lasando Lumban Gaol; Vebry M Lumban Gaol
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3897

Abstract

This study aims to examine the effect of the Implementation of PP 55 of 2022 and taxation socialization on the tax compliance of MSMEs in Medan City. In this study, data were obtained from questionnaires distributed to 51 MSME respondents in Medan City. The analysis results show that the Implementation of PP 55 of 2022 and taxation socialization together have a positive and significant effect on the tax compliance of MSMEs. These results indicate that tax incentive policies such as PP Number 55 Year 2022 can help MSMEs in economic recovery post Covid-19 pandemic, while the government's intensive taxation socialization can increase taxpayer compliance to fulfill all their tax obligations. In order to improve the tax compliance of MSMEs, continuous socialization regarding tax incentive policies and the use of digital technology are needed to increase the effectiveness of tax education.
Do Intellectual Capital and Corporate Governance have Value Relevance to the Market Performance? Evidence from Indonesia Nadhira Hardiana; Noorina Hartati; Pesi Suryani; Lasando Lumban Gaol; Lies Zulfiati; Dahlifah
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2023): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i1.759

Abstract

We examine whether intellectual capital and corporate governance have value relevance to market performance. Intellectual capital is measured by VAIC™ (Pulic, 1998). We use annual report data from companies listed on the Indonesia Stock Exchange (IDX) and Corporate Governance Perception Index (CGPI) data from the Indonesian Institute for Corporate Governance (IICG) in the period of 2015–2019. Preliminary findings suggest that intellectual capital does not have value relevance to market performance, but corporate governance does have value relevance to market performance. This paper contributes to stakeholders in making economic decisions.
Menelaah Penilaian Kinerja Keuangan Pemerintah Daerah Melalui Laporan Realisasi Anggaran: Studi Pada Pemerintah Daerah Kota Bogor Tahun 2019-2021 Hidayati, Nor; Gaol, Lasando Lumban; Suryani, Pesi
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.8361

Abstract

The purpose of this study was to determine the financial performance of the Bogor City Government through analysis of the 2019-2021 budget realization report. The method applied is a descriptive quantitative approach using the level of efficiency and effectiveness as its evaluation parameters. The results of the analysis of the Bogor City Government Realization Report revealed that financial performance in the 2019-2021 range showed variations, with the average expenditure budget efficiency level reaching 89.97%. With these criteria, it can be concluded that the government has been able to manage the expenditure budget with an adequate level of efficiency, showing good ability in this regard. The level of effectiveness of the Bogor City Original Revenue (PAD) during the 2019-2021 period reached an average of 113.20%, which can be categorized as very effective. Although there was a decrease in 2020, the figure was still in the highly effective category with a percentage exceeding 100%. This indicates that the Bogor City Regional Government has been very successful in achieving the Regional Original Revenue revenue target.
PERAN TEKNOLOGI INFORMASI DALAM MENDUKUNG PENERAPAN AUDIT BERBASIS RISIKO DI PEMERINTAH KABUPATEN TOBA Gaol, Lasando Lumban
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 13, No 1 (2024): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v13i1.80535

Abstract

This study aims to analyze the implementation of information technology in risk-based audits in the Toba Regency Government. The research method used is qualitative, with data collection techniques through in-depth interviews, observations, and document analysis. Interviews were conducted with five informants, consisting of the Head of the Supervision Division, Senior Auditor, Junior Auditor, First Auditor, and Supervision Staff.The results of the study indicate that information technology has been applied in the planning, implementation, and reporting stages in the Toba Regency Government, which helps improve efficiency and accuracy in these processes. However, the implementation of information technology in the supervision function is still not optimal and is mostly carried out manually. The main challenges faced include infrastructure limitations, lack of technical competence among auditors, and resistance to change from conventional to digital methods.The implications of this study include practical suggestions for local governments to improve information technology infrastructure, provide continuous training for auditors and IT staff, and reduce resistance to change through proper education. Academically, this research adds to the literature on the use of information technology in risk-based audits in local governments and can serve as a reference for further research on the implementation strategies of information technology in government supervision.
Desa Yang Mandiri: Pengelolaan Keuangan Desa di Kecamatan Balige Gaol, Lasando Lumban; Suryani, Pesi; Marpaung, Chandra R. S; Sihombing, Natanael
MANDAR: Management Development and Applied Research Journal Vol 6 No 2 (2024): Periode Juni
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v6i2.3848

Abstract

Penelitian ini mengevaluasi pengelolaan keuangan desa dengan fokus pada aspek transparansi dan efektivitas, menggunakan studi kasus di Kecamatan Balige, Sumatera Utara. Tujuan utama dari penelitian ini adalah untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi praktik pengelolaan keuangan desa yang efisien dan transparan. Metode yang digunakan adalah survei dengan kuesioner yang didistribusikan kepada 168 aparatur desa di 29 desa, yang data tersebut dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kapasitas aparatur desa, kualitas pengawasan oleh Badan Permusyawaratan Desa (BPD), dan partisipasi masyarakat secara signifikan berkontribusi terhadap peningkatan transparansi dan efisiensi dalam pengelolaan keuangan desa. Selain itu, pemanfaatan teknologi informasi terbukti sebagai pemoderasi penting yang meningkatkan efektivitas pelatihan, pengawasan, dan partisipasi masyarakat dalam pengelolaan keuangan. Studi ini menyarankan adopsi praktik terbaik melalui pelatihan yang lebih efektif, penggunaan teknologi audit digital, dan peningkatan partisipasi masyarakat dalam proses pengambilan keputusan keuangan untuk memperkuat integritas dan akuntabilitas pengelolaan keuangan desa.
Co-Authors Agus Prasetyo Agustin, Fira Al Rasyid, Muhamad Harun Anisa Rahmawati Budi Santoso, Eli Dahlifah Dahlifah Damayanti, Prisila Daurrohmah, Eka Wirajuang Diah Aryani, Diah Endi Rekarti, Endi Hadiwidjaja, Rini Dwiyani Hendrian Hendrian Hendrian Hendrian Hendrian Hendrian, Hendrian Hety Budiyanti Iriani, Faridah Krist Setyo Yulianto Kurniawan, Ramdhan Kuswanti, Eko Lies Zulfiati Lumban Gaol, Vebry Marpaung, Chandra R. S Mujiono Mujiono Mujiono Nadhira Hardiana Oktari, Vivi Pesi Suryani Pramesti, Kyeszhya Arnellita Puspitasari, Nindya Farah Dwi Rafles Ginting Rahmawati, Seli Rama Agung Gumelar Ramadhan, Gamadi Ramdhan Kurniawan Rasyki, Adrian Rizky Azhary Robiansyah, Anton Sakina Nusarifa Tantri Sasmita, Surya Adi Shine Pintor Siolemba Patiro Sihombing, Natanael Sukatmi, Sri Surya Adi Sasmita Suryani, Pesi Vegananda Yansaputra Widiyanto Widiyanto Widiyanto Zuhroh, Shufia