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All Journal Jurnal Wira Ekonomi Mikroskil JMM (Jurnal Masyarakat Mandiri) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal of Economics and Social Sciences Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Pengabdian Bukit Pengharapan
Loman, Devina
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Physics Public Health Social Sciences Other

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Acceptance of Going Concern Audit Opinion with Audit Reputation as A Moderation Variable in Non-Cyclical Consumer Sector Companies Listed on The Indonesian Stock Exchange Period 2017-2022 Sulia, Sulia; Loman, Devina; Situmorang, Iskandar Muda; Mie, Mie
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 1 (2024): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v4i1.503

Abstract

The objective of this research is to determine and analyze the influence of debt default, audit lag, previous year's audit opinion, and opinion shopping on the acceptance of going concern audit opinions. Apart from that, this research also aims to determine and analyze the ability of audit reputation to moderate the relationship between debt default, audit lag, previous year's audit opinion, and opinion shopping with the acceptance of going concern audit opinions in Non-Cyclical Consumer Sector Companies Listed on the Stock Exchange Indonesia for the 2017-2022 period. Sampling and data collection techniques have been determined, data adequacy and completeness have been determined and technical evaluation and prediction of results have been carried out. The research results show that the debt default and audit lag variables have no influence on the acceptance of going concern audit opinions. This is different from the previous year's audit opinion and opinion shopping which has a positive influence on the acceptance of going concern audit opinions. And for the moderating variable, audit reputation is unable to moderate the relationship of all independent variables to the dependent variable.
PELATIHAN AKUNTANSI BERBASIS TEKNOLOGI SEBAGAI PEMBEKALAN MENGHADAPI DUNIA KERJA PADA SMK METHODIST TANJUNG MORAWA Tarihoran, Anita; Riny, Riny; Tarigan, Purnaya Sari; Loman, Devina
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i1.302

Abstract

Rapid technological developments require companies to be able to adapt and use technology to achieve effective and efficient results. The use of the latest technology is expected to improve the company's business prospects. One of the things to be achieved is the timely availability of information in financial reports. To support this, businesses or companies take advantage of the flexibility, features and process automation of accounting software. However, not many schools have introduced or included learning about accounting software into the curriculum. Accurate Software is accounting software that helps to record bookkeeping and makes it easier to manage financial data with the right level of calculation accuracy. SMK Methodist Tanjung Morawa is one of the educational units with a vocational school level which is expected to be ready to enter the labor market so that it is directly equipped with the vocational knowledge needed. Currently, they still use and record accounting manually in their learning process and until now there has been no introduction and use of accounting-based software. The aim of this training is to provide new skills in using accounting applications, namely the Accurate application, which supports their understanding while at school. This activity will be carried out for SMK Methodist Tanjung Morawa.
Pelatihan Pengoperasian Accurate Accounting di Industri 4.0 Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.; Sulia, Sulia; Riny, Riny; Loman, Devina
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this activity is to enhance the competence and knowledge of students at SMA Swasta Wiyata Dharma and SMK Negeri 1 Medan. Through this program, it is expected that students’ skills in using accounting software, particularly Accurate version 5, will improve, from inputting financial transactions to generating financial reports. This community service activity is conducted over 3 days: January 24, 2024, April 1, 2024, and April 2, 2024. This activity successfully improved students' knowledge and skills in using Accurate accounting software. Based on the results of the pre-test and post-test, there was an increase in students’ understanding of Accurate usage at both SMK Negeri 1 Medan and SMA Swasta Wiyata Dharma Medan. The average post-test scores showed a significant increase compared to the pre-test, indicating an improvement in participants' competencies. Additionally, the awarding of prizes to active participants and those who could answer questions in the quiz demonstrated the students’ enthusiasm for participating in this activity
The Role of Capital Structure in Moderating Profitability in Consumer Non-Cyclicals Companies for the Period 2021–2023 Loman, Devina; Situmorang, Iskandar Muda; Mie, Mie
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.845

Abstract

The objective of this study is to examine and analyze whether sales growth, corporate social responsibility, and accounts receivable turnover affect profitability, with capital structure as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2021–2023. This research is based on information obtained from the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The population of this study consists of 126 consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2021–2023 period, with a final sample of 93 companies, resulting in a total of 279 observations. Hypothesis testing was conducted using panel data regression analysis with the E-Views 9 application. The results show that sales growth and accounts receivable turnover have a positive effect on profitability, while corporate social responsibility has no significant effect on profitability. Capital structure is found to moderate the effect of corporate social responsibility on profitability but does not moderate the effects of sales growth and accounts receivable turnover on profitability.
Pelatihan Pengoperasian Accurate Accounting di Industri 4.0 Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.; Sulia, Sulia; Riny, Riny; Loman, Devina
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol5No1.pp43-47

Abstract

The purpose of this activity is to enhance the competence and knowledge of students at SMA Swasta Wiyata Dharma and SMK Negeri 1 Medan. Through this program, it is expected that students’ skills in using accounting software, particularly Accurate version 5, will improve, from inputting financial transactions to generating financial reports. This community service activity is conducted over 3 days: January 24, 2024, April 1, 2024, and April 2, 2024. This activity successfully improved students' knowledge and skills in using Accurate accounting software. Based on the results of the pre-test and post-test, there was an increase in students’ understanding of Accurate usage at both SMK Negeri 1 Medan and SMA Swasta Wiyata Dharma Medan. The average post-test scores showed a significant increase compared to the pre-test, indicating an improvement in participants' competencies. Additionally, the awarding of prizes to active participants and those who could answer questions in the quiz demonstrated the students’ enthusiasm for participating in this activity
Analisis Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Non Keuangan Yang Terdaftar Di BEI Periode 2019-2021 Sinta, Sinta; Firza, Syafira Ulya; Loman, Devina
Jurnal Wira Ekonomi Mikroskil Vol. 14 No. 1 (2024): Volume 14 Nomor 1 Edisi April 2024
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v14i1.1218

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dari Current Ratio, Debt to Equity Ratio, Total Aset Turnover, Working Capital Turnover, dan Firm Size terhadap Profitabilitas. Populasi dalam penelitian ini sebanyak 536 perusahaan. Metode pengambilan sampel yang digunakan adalah Purposive Sampling dan diperoleh sampel sebanyak 497 perusahaan dengan jumlah pengamatan sebanyak 1.491 yang menjadi objek penelitian. Data penelitian ini diperoleh dari laporan keuangan Perusahaan Non-Keuangan yang terdaftar dalam Bursa Efek Indonesia Periode 2019-2021 yang kemudian akan diolah menggunakan SmartPLS Versi 3.2.9. Hasil penelitian menunjukkan bahwa Current Ratio, Total Asset Turnover, dan Firm Size berpengaruh positif terhadap profitabilitas sedangkan Working Capital Turnover dan Debt to Equity Ratio tidak mempengaruhi profitabilitas.
PENINGKATAN KOMPETENSI DI BIDANG KEUANGAN DAN AKUNTANSI PADA SMK Ginting, Sugianta Ovinus; Sigalingging, Eni Duwita; Sulia, Sulia; Loman, Devina; Situmorang, Iskandar Muda
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 6 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i6.35548

Abstract

Abstrak: Perkembangan teknologi memberikan banyak manfaat yaitu untuk efesiensi. Proses akuntansi juga dapat diefisiensikan dengan software akuntansi. Tim pengabdian memperkenalkan Accurate Accounting Software dengan tujuan untuk meningkatkan kompetensi siswa SMK di bidang keuangan dan akuntansi. Accurate Accounting Software merupakan aplikasi akuntansi yang membantu pencatatan pembukuan yang sering digunakan secara umum pada perusahaan-perusahaan di Indonesia. Pelatihan dilakukan secara tatap muka dengan pemaparan materi dan praktek langsung penggunaan Accurate Accounting Software yang diikuti sebanyak 30 siswa. Sebagai bentuk evaluasi, siswa mengikuti pre-test dan post-test sebanyak 14 pertanyaan. Hasil pre-test menunjukkan sebanyak 34% siswa memperoleh nilai 50 dan sebanyak 66% siswa memperoleh nilai di bawah 50. Hasil post-test menunjukkan sebanyak 17% siswa memperoleh nilai di 70-80, sebanyak 33% siswa memperoleh nilai 60, sebanyak 13% siswa memperoleh nilai 50, dan sebanyak 37% memperoleh nilai di bawah 50. Hal ini menunjukkan hasil yang positif dalam meningkatkan pemahaman dan minat siswa terhadap software akuntansi dan tentunya akan menjadi pengalaman berharga bagi siswa.Abstract: Technological developments provide many benefits, namely efficiency. Accounting processes can also be streamlined with accounting software. The community service team introduced Accurate Accounting Software with the aim of improving the competence of students at SMK Negeri 6 Medan in the field of finance and accounting. Accurate Accounting Software is an accounting application that assists in bookkeeping, which is commonly used in companies in Indonesia. The training was conducted face-to-face with material presentations and hands-on practice using Accurate Accounting Software, which was attended by 30 students. As a form of evaluation, students took a pre-test and post-test. The pre-test results showed that 34% of students scored 50 and 66% of students scored below 50. The post-test results showed that 17% of students scored between 70-80, 33% scored 60, 13% scored 50, and 37% scored below 50. This indicates positive results in improving students' understanding and interest in accounting software and will certainly be a valuable experience for them.
Co-Authors Mie Mie, Mie Pandia, Sonya Enda Natasha S. Riny, Riny Sigalingging, Eni Duwita Sinta, Sinta Situmorang, Iskandar Muda Sugianta Ovinus Ginting Sulia Sulia Syafira Ulya Firza Tarigan, Purnaya Sari Tarihoran, Anita Wailan An, Evi Juita