Article Per Year (5 Year)
p-Index From 2020 - 2025
0.983
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah METHONOMI Moneter : Jurnal Akuntansi dan Keuangan Jurnal Manajemen JURNAL ILMIAH KOHESI Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Tri Dharma Sipayung
Universitas Methodist Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
SISTEM INFORMASI AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI ALAT BANTU DALAM PENILAIAN KINERJA MANAJEMEN PADA PT. KARYA MURNI PERKASA GROUP Tri Dharma Sipayung
Jurnal Ilmiah METHONOMI Vol 3, No 1 (2017)
Publisher : Fakultas Ekonomi Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.186 KB)

Abstract

Tujuan penelitian ini adalah untuk mengetahui manfaat akuntansi pertanggungjawaban telah bermanfaat sebagai alat bantu manajemen dalam penilaian kinerja pusat biaya pada PT. Karya Murni Perkasa Group. Penulis melakukan penelitian di PT. Karya Murni Perkasa Group di Kawasan Industri Medan (KIM) yang berada di jalan Bunaken No 10 KIM-III Medan.Dalam penelitian ini penulis menggunakan data sekunder,dan metode pengumpulan data yang dipakai penulis yaitupenelitian lapangandanpenelitian pustaka. Dalam perusahaan, informasi akuntansi pertanggungjawaban sangat penting bagi perusahaan karena merupakan suatu proses pengumpulan data dan pencatatan serta penyajian laporan atas transaksi atau pun data keuangan yang telah lalu agar dapat membantu manajemen dalam memperoleh informasi yang berhubungan dengan pendapatan dan biaya melalui laporan yang disajikan sebagai ukuran kegiatan perusahaan yang telah dilaksanakan berdasarkan tanggungjawab yang telah ditetapkan,agar dapat menelusuri penyimpangan-penyimpangan yang terjadi pada anggaran yang telah di buat. Dalam penentuan batas wewenang dan tanggung jawab  dalam struktur organisasi juga dapat membantu dalam membuat laporan pertanggungjawaban bagi tiap-tiap bagianya. Setiap pusat biaya bertanggungjawab terhadap biaya yang dikeluarkan tiap departemenpada pusat biaya dapat di ukur dan dinilai berdasarkan anggaran biaya dan realisasinya,dimana di dalam perbandingan tersebut ada yang menguntungkan (favorable) dan tidak menguntungkan (unfavorable)jika dalam penyimpangan ini menguntungkan maka manajer mendapatkan pengahargaan, jika penyimpangan ini tidak ada yang menguntungkan maka manajer akan di berikan teguran dan saran-saran supaya manajer dapat menjalankan tugasnya sesuai dengan sasaran yang telah ditetapkan sebelumnya.
Determinan Mutu Laporan Keuangan pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Asahan Sahala Purba; Tri Dharma Sipayung; Abed Nego Sempana Saragih
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 9, No 1 (2022): Periode April 2022
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v9i1.12428

Abstract

Riset ini sangat berguna buat mengkaji mutu laporan keuangan ditinjau dari kompetensi pegawai, sistem pengendalian intern, pemanfaatan teknologi informasi serta pelaksanaan sistem akuntansi keuangan daerah. Tata cara analisis data yang dilakukan dalam riset ini adalah menggunakan linier berganda. Riset ini dilakukan pada pemerintahan Kabupaten Asahan tepatnya pada Badan Pengelola Keuangan serta Kekayaan Daerah. Adapun yang menjadi sampel dalam riset ini adalah berjumlah 45 orang dan waktu riset ini  dilakukan pada bulan Oktober sampai Nopember 2021. Adapun hasil riset ini menyatakan bahwa kompetensi sumber daya manusia dan pemanfaatan teknologi informasi berpengaruh positif serta signifikan terhadap mutu laporan keuangan daerah yang artinya jika kompentensi sumber daya manusia dan pemanfaatan teknologi informasi semakin bagus akan diikuti oleh mutu laporan keuangan yang semakin bagus, tetapi tidak sejalan dengan sistem pengendalian intern dan penerapan akuntansi keuangan daerah yang tidak berpengaruh terhadap mutu laporan keuangan, itu berarti semakin baik sistem pengendalian intern dan penerapan akuntansi keuangan daerah tetapi tidak diikuti oleh kualitas mutu laporan keuangan.
SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. PERTANI (PERSERO) CABANG PEMASARAN SUMATERA UTARA TRI DHARMA SIPAYUNG
JURNAL ILMIAH KOHESI Vol 4 No 1 (2020): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.826 KB)

Abstract

Cash is the company's cash balance that comes from income that will be deposited to the bank and can be taken at any time in order to finance expenses or company needs. Cash consists of cash accounts and current accounts. Inflows that come and go in the company are called cash flows. The accounting system for cash receipts and disbursements is needed in seeing data of each transaction that occurs within the company. A good company, must have an accounting system that is very useful for the purpose of preventing and maintaining the things that are not wanted, and can also track errors that have occurred and can be corrected. For this reason, cash receipts and disbursement companies are part of what can be said to be very vulnerable to fraud and fraud. That basic basis is required accounting for cash receipts and disbursements can use a good system, namely the organizational structure, procedures, and accounting systems. If the accounting system for cash receipts and disbursements can be implemented as well as possible, then things that can harm the company can be avoided or limited to a minimum.In writing this thesis, the author uses a type of research system of cash receipts and disbursements at PT. PERTANI (Persero) Marketing Branch is one of the State-Owned Enterprises (SOEs) which is engaged in businesses related to the agricultural sector. Data sources used are primary and secondary data. The technique used is descriptive a method in which the data collected are arranged, classified, analyzed so as to produce a clear answer from the problem company. From the results of research conducted by the author concludes the accounting system of cash receipts and disbursements at PT. PERTANI (Persero) North Sumatra Marketing Branch is good, but still has weaknesses, namely the existence of several problems that can be formulated in this case, such as difficulties in processing inventory data where errors often occur in recording data on the same item name, the process of finding data and The delay in presenting sales and inventory reports to the leadership. So companies pay more attention to the accounting system to oversee every part that plays a role in the company.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP RETURN SAHAM PADA PERUSAHAAN INDUSTRI SUBSEKTOR BARANG KONSUMSI PERIODE 2017-2020 Lenny Lenny; Lamria Sagala; Tri Dharma Sipayung
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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

Abstract

The purpose of this study is to examine and analyze the effect of Profitability, Leverage, Liquidity, And Sales Growth to Stock Returns of Consumer Goods Subsector Industrial for the period 2017-2020. The data used in this study are Secondary data consists of the annual financial statements and annual reports of industrial companies of the consumer goods subsector listed on the Indonesian stock exchange. The population in this study are 62 customer goods companies and which are met the criteria of being a study sample were 27 samples selected through the purposive sampling method. The independent variables in the study were Profitability, Leverage, Liquidity, And Sales Growth and the dependent variable is Stock Return. Methods of data analysis using descriptive statistical methods, classical assumption test, regeresis test, and hypothesis test show that Sales Growth partially have a positive and significant effect on Stock Return while Profitability, Leverage, and Liquidity partially have a positive but not significant effect on Stock Returns, as well as simultaneous profitability, leverage, Liquidity, And Sales Growth have a significant effect on Stock Returns. 
Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Kristanty M N Nadapdap; Tri Dharma Sipayung; Tiur Rajagukguk; Rahel Junita Nainggolan; Pupu Sulayas Br Munthe
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi 6(1) MEI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v6i1.1223

Abstract

This research aims to analyze the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe to optimize profit growth in the five year period (2015-2019). The data analysis method starts from collecting data, analyzing data, and drawing conclusions. The research results show that the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe cannot be said to be optimal, because the working capital the company has each year is negative. This tendency can be caused by the company's current debt continuing to increase and cannot be met or financed by current assets. This indicates that the company's sales activities still involve a lot of current debt. Profit growth experienced fluctuations which tended to be significant as a result of the losses experienced by the company during 2015, 2017 and 2018. The working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe has not been able to optimize the company's profit growth
Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Kristanty M N Nadapdap; Tri Dharma Sipayung; Tiur Rajagukguk; Rahel Junita Nainggolan; Pupu Sulayas Br Munthe
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a6j5ey39

Abstract

This research aims to analyze the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe to optimize profit growth in the five year period (2015-2019). The data analysis method starts from collecting data, analyzing data, and drawing conclusions. The research results show that the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe cannot be said to be optimal, because the working capital the company has each year is negative. This tendency can be caused by the company's current debt continuing to increase and cannot be met or financed by current assets. This indicates that the company's sales activities still involve a lot of current debt. Profit growth experienced fluctuations which tended to be significant as a result of the losses experienced by the company during 2015, 2017 and 2018. The working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe has not been able to optimize the company's profit growth
Co-Authors Abed Nego Sempana Saragih Kristanty M N Nadapdap Lamria Sagala Lenny Lenny Pupu Sulayas Br Munthe Rahel Junita Nainggolan Sahala Purba Saur Melianna Tiur Rajagukguk Winarto