Claim Missing Document
Check
Articles

Found 19 Documents
Search

Determinasi Responsibilitas Tatakelola Keuangan Desa Kuras Purba; Rintan Br. Saragih; Sahala Purba
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.21035

Abstract

This research intends to examine and analyze the competence of human resources, community involvement, supervision, and utilization of information technology that affect the Responsibilities of Village Financial Management in the Brand District of Karo Regency. This type of research is quantitative research and uses primary data. The data collection model used is a questionnaire. The analytical model used in this research is descriptive analysis and multiple linear regression. This research was used in 12 villages in the Brand District, and in each village 4 respondents were obtained, namely the Village Head, Village Secretary, Head of Finance, and one BPD person, so that the total number of respondents was 48 people. This research was conducted in April – May 2021. The results of this research show that human resource skills, community involvement, and technology utilization have a positive and significant correlation to Village Financial Governance Responsibility, while supervision has a negative and significant correlation to Village Financial Governance Responsibility. The contribution of this research is that the existence of human resource skills, community involvement, supervision, and utilization of technology can strengthen the responsibility of village financial governance throughout Indonesia, especially in villages located in the village of Brand District.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN DAN PENGEMBANGAN USAHA UNTUK USAHA KECIL (UMKM) DI DESA BARU KECAMATAN PANCUR BATU KABUPATEN DELI SERDANG Dimita Hemalli Premasari Purba; Rintan Saragih; Mulatua P. Silalahi; Yosephine N. Sembiring; Lamria Sagala; Ivo M. Silitonga; Thomas Sumarsan Goh; Rahel Junita; Duma Rahel Situmorang; Arison Nainggolan; Tri Darma Sipayung; Putri Jesica Sitorus; Rimky Mandala Putra Simanjuntak; Farida Sagala
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 1 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1253.614 KB) | DOI: 10.46880/methabdi.Vol1No1.pp32-36

Abstract

A business, both on a large scale and micro, small and medium enterprises (MSMEs) should apply accounting principles in managing financial reports. So that through the implementation of good financial reporting, business owners get information, to be able to formulate strategies and can be used as a basis for decision making. However, not all business owners apply accounting principles due to limited knowledge. The same thing happened to a partner, namely Mr. Sarwo Wibowo (35 years), a business owner in the field of organic fertilizer located in Dusun 2A, Baru Village, Pancur Batu District, Deli Serdang Regency. Since the business was operating, the partner has never made financial records in accordance with accounting standards. One of the impacts is that there is no separation of business finances from household finances. In addition to problems in the field of accounting, partners also experience marketing limitations. Through this Community Service (PKM) activity, the team conducted socialization, training and assistance in the preparation of business bookkeeping to partners as well as exposure to marketing strategies (business development). This training and mentoring aims to assist partners in managing their business so that the accounting and marketing knowledge can later be used as the basis for formulating strategies and making decisions.
PELATIHAN DAN PENDAMPINGAN KEPADA PELAKU UMKM OLEH TAX CENTER UNIVERSITAS METHODIST INDONESIA Thomas Sumarsan Goh; Dimita H. P. Purba; Rintan Saragih; Mulatua P. Silalahi; Yosephine N. Sembiring; Ivo M. Silitonga; Duma R. Situmorang; Arison Nainggolan; Rahel Junita; Tri Darma Sipayung; Farida Sagala; Putri J. Sitorus
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 2 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1159.684 KB) | DOI: 10.46880/methabdi.Vol1No2.pp84-87

Abstract

The UMI tax center cooperates with the Regional Office of DJP Sumbagut 1 to assist MSME actors in improving and developing their products through appropriate marketing, namely digital marketing, recording transactions clearly, completely, and correctly, and in the future, MSME actors can make tax payments. As a result of this assistance, a win-win solution is created for the three parties; namely, MSME actors can gain knowledge and skills to increase sales and record transactions that are useful for decision making. The North Sumatra Regional Tax Office I can increase tax compliance. At the UMI Tax Center party, students have knowledge that directly handles tax cases at the time of tax reporting.
PENDAMPINGAN PEMILIHAN MEREK, PENTINGNYA MEREK DAN NILAI YANG DIHASILKAN MELALUI MEREK" BAGI PELAKU UMKM DI DESA LAU BAKERI, KECAMATAN KUTALIMBARU, KABUPATEN DELI SERDANG, SUMATERA UTARA Erwansyah Erwansyah; Rintan Saragih; Truly Okto H. Purba
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.59 KB) | DOI: 10.46880/methabdi.Vol2No1.pp26-31

Abstract

Small Micro and Medium Enterprises (MSMEs) is an important sector that contributes to the Indonesian economy. The existence of MSMEs is able to open up opportunities for job creation. The expected output from the existence of MSMEs is an increase in people's welfare and a decrease in the unemployment rate. Lau Bakeri village located in Kutalimbaru sub-district, Deli Serdang district is a village located in North Sumatra province where most of the population work as entrepreneurs (SME actors). Along with the role of MSMEs in the development and improvement of the Indonesian economy, on the one hand MSMEs have various problems. One of them is the absence of a brand on the products or services produced by MSME actors in Lau Bakeri village. This service activity focuses on assisting in brand selection, explaining the importance of brands and brand building strategies. This is important because the brand is the identity of a product, service, SMEs. The goal is that the products/services produced by the MSMEs in Lau Bakeri village have a good identity/image in the community, are widely known by the community, assist the promotion process, generate value, and will have a competitive advantage. The output is an increase in the welfare of MSME actors in Lau Bakeri village.
KOLABORASI DALAM BERWIRAUSAHA DI DESA LUMBAN PEA TIMUR KABUPATEN TOBA Rasmulia Sembiring; Siti Normi; Saur Melianna; Tiur Rajagukguk; Winarto Winarto; Yosephine N. Sembiring; Jhoni Maslan; Rintan Saragih; Mangasa Panjaitan; Selamat Siregar; Mislan Sihite; Jon Henri Purba; Rommel Sitohang; Veraci Silalahi
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1946.766 KB) | DOI: 10.46880/methabdi.Vol2No1.pp11-16

Abstract

Community Service aims to provide understanding and the importance of collaborating in entrepreneurship in Lumban Pea Timur Village, Toba Regency. In this case, the method used is the lecture, discussion, and question and answer method. Through this, there are many ways that can be done to collaborate in developing a business or entrepreneur. In this meeting, it is known what business is being carried out, what business will be carried out and what problems are faced in developing an entrepreneur. In the end, it was discovered that the most pressing problem in recent times is business capital and the need for a regional regulation to support and protect businesses.
PENGUATAN DIGITALISASI MARKETING UNTUK MENINGKATKAN PENJUALAN PADA PELAKU UMKM PEREMPUAN DI KOTA MEDAN, SUMATERA UTARA Erwansyah Erwansyah; Rintan Saragih; Truly Okto H. Purba
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (963.157 KB) | DOI: 10.46880/methabdi.Vol2No2.pp137-144

Abstract

Digital marketing plays an important role for MSMEs in marketing their products so that later it is expected to be able to increase sales. This condition also results in consumer changes in fulfilling lifestyles. In order to continue to increase this contribution and participation, MSMEs are required to be involved in digital platforms. The digital world is expected to become a crucial thing for business activities. Digital marketing is promotional activities as well as market search carried out through digital media. The use of digital marketing must immediately be responded positively by MSMEs, especially women MSMEs located in the city of Medan. From the initial mapping it is known that the majority of these MSME actors do not yet have a website. Promotional activities are carried out only through Facebook, Instagram and Tik Tok. Only one MSME actor was identified as having a website. With this service activity, it is hoped that more specific identification of problems and constraints in selling MSME products can be carried out. In addition, through this activity, the team will educate and introduce product marketing methods through the use of digital marketing media to increase market share and reach consumers more broadly. It is important to note that MSME actors must carefully analyze the market context in which the business operates, identify opportunities, and then plan how to compete effectively.
PENINGKATAN LITERASI DAN PELATIHAN FINANCIAL TEKNOLOGY BAGI MAHASISWA DAN DOSEN DI UNIVERSITAS KATOLIK SANTO THOMAS MEDAN Yosephine Natalita Sembiring; Dimita H. P. Purba; Melanthon Rumapea; Rintan Saragih; Duma M. Elisabeth; Thomas Sumarsan Goh; Sahala Purba; Arison Nainggolan; Rimky M. P. Simanjuntak; Rahel Junita; Tri Darma Sipayung; Apriani M. Sibarani
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.402 KB) | DOI: 10.46880/methabdi.Vol2No2.pp161-166

Abstract

Financial Technology, also known as FinTech, is digital finance which is currently on the rise. People have started to get used to using it, although some still feel foreign. While the benefits felt by the presence of FinTech are quite positive because they can increase the effectiveness and efficiency of time. We can find one of its uses in the marketplace. This community service activity is carried out in the St. Catholic University environment. Thomas Medan as a partner for students and lecturers. This service activity focuses on training and increasing financial technology literacy. While the output of this activity is increasing the readiness of partners in using fintech so that partners as a community can support financial inclusion to access and use the full services of existing financial institutions in a timely, more informative manner at a relatively low cost.
Peningkatan Kinerja UMKM Melalui Kegiatan Pelatihan Akuntansi Sederhana Dompak Pasaribu; Arthur Simanjuntak; Ivo Maelina Silitonga; Farida Sagala; Kristanty M.N. Nadapdap; Jeudi A.T.P. Sianturi; Mulatua P. Silalahi; Rintan Saragih; Gracesiela Y. Simanjuntak; Duma Rahel Situmorang; Wesly Andri Simanjuntak
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): Mei
Publisher : LPPM STIM Sukma

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

Abstract

Tujuan dari pengabdian kepada masyarakat di Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang adalah untuk meningkatkan pemahaman masyarakat desa, khususnya UMKM desa, tentang praktik akuntansi sederhana dalam peningkatan kinerja UMKM yang ada di Desa Baru. Akuntansi yang disediakan adalah sistem pencatatan dan pelaporan transaksi yang sederhana. Peserta menerima beberapa modul pada siklus akuntansi. Dalam modul tersebut, peserta akan dilatih untuk memahami kasus-kasus sederhana, mempraktikkan pembukuan dan pelaporan sederhana, serta menyelesaikan pre-test dan post-test. Kegiatan ini akan dilaksanakan untuk meningkatkan daya saing UMKM yang sedang berkembang dan meningkatkan pengetahuan akuntansi bagi masyarakat desa khususnya pelaku UMKM. Hasil yang didapatkan pada tahap awal kegiatan sebelum melaksanakan pengabdian kepada masyarakat bagi pelaku UMKM di Desa Baru yang bergerak dalam berbagai bidang usaha seperti: Usaha Tempe, Usaha Krupuk, dan Pupuk Organik. UMKM Desa Baru diharapkan akan menjadi salah satu desa percontohan di Kecamatan Pancur Baru Kabupaten Deli Serdang dan menjadi salah satu pilot project desa pintar Provinsi Sumatera Utara. Dengan adanya pengabdian kepada masyarakat ini, diharapkan pelaku UMKM dapat dengan mudah memahami siklus akuntansi dan menyusun laporan keuangan sebagai dasar pengajuan pinjaman atau pendanaan untuk mengembangkan bisnis UMKM mereka.
Implementasi Akuntansi Pertanggungjawaban Sebagai Alat Penilaian Kinerja Pusat Biaya Pada Rumah Sakit Umum Wilayah Tarutung Sahala Purba; Rintan Saragih; Mario Putra Pangihutan Sihite
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4198

Abstract

Research is very important to identify the implementation of accountability as a tool for evaluating the performance of a hospital, which can be measured through the organizational structure, the budget arrangement of expenditures and the coding of accounts and statement of operating expenses. This research uses qualitative descriptive research using primary information. Where the method of collecting information is tested through questionnaires and interviews. The respondents to this study were the Planning and Training Department and Support Department of Tarutung Regional General Hospital. The results of Tarutung Regional General Hospital Accountability Accountability have been implemented which is reflected in the organizational structure which clearly and unequivocally separates the powers and responsibilities of each accountability center. Budget regulation for hospital expenditure has been implemented but for coding of accounts it has not been implemented in hospitals as can be seen in 2019 and 2020 LKIP (Government Institutions Performance Reports) over a period of time. The performance of expenditure managers is measured and evaluated by comparing budget targets and budget execution. It is not only an evaluation of the performance of the department head, because there are other aspects apart from the implementation of the responsibility, such as: B. Absenteeism and loyalty. Keywords: Bookkeeping and Cost Center Performance Evaluation