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Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency) Sahala Purba; Junika Napitupulu; Andro Siregar
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3258

Abstract

This study aims to examine the effect of the competence of village government officials, citizen participation, application of information technology, organizational commitment, transparency, and internal control systems on the accountability of village fund management in village government. This study is a quantitative study using primary data obtained by distributing questionnaires. The analysis method used is multiple linear regression. This study was conducted in 11 villages in Dayun District, Siak Regency, Riau Province, Indonesia.  Each village was represented by 4 respondents consisting of the village head, village secretary, financial officer, and 1 member of the Village Consultative Agency (BPD). The research was conducted from April to May 2022. The results show that the competence of village officials, citizen participation, the application of information technology, and internal control systems have an effect on the accountability of village fund management, but organizational commitment and transparency have no effect on the accountability of village fund management. Adequate competence of village officials, high citizen participation, application of good information technology, and application of an appropriate internal control system can increase the accountability of village fund management during the COVID-19 pandemic.
Penguatan Kapasitas Siswa SMK Gelora Jaya Nusantara melalui Pelatihan Soft Skills Tech Leadership sebagai Persiapan Memasuki Dunia Industri Rena Nainggolan; Rijois I. E Saragih; Eva Julia Gunawati Harianja; Jamaluddin Jamaluddin; Gortap Lumbantoruan; Darwis R. Manalu; Eviyanti Novita Purba; Junika Napitupulu; Marlyna I Hutapea; Resianta Perangin-angin; Rimbun Siringoringo; Roni J. Simamora; Elsya Secilia Margaretha; Marihot Gultom; Henri Yosua Pangihutan; Octania Togatorop; Azelia Sarah Dwi Artha; Nehemia Christian Boy
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 2 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol5No2.pp357-361

Abstract

The development of industries based on digital technology requires vocational high school (SMK) graduates not only to have technical competencies but also strong soft skills, particularly in technology leadership (tech leadership). Students majoring in Computer and Network Engineering (TKJ) need to be equipped with communication skills, teamwork, problem-solving, and decision-making abilities to be able to adapt and compete in a dynamic industrial world. This community service activity aims to improve the competencies of SMK Gelora Jaya Nusantara students through Soft Skills Tech Leaders training as an effort to prepare them for the challenges of the workforce. The implementation methods include interactive workshops, group discussions, case study simulations, and learning reflections. The results of the activity show an increase in students' understanding of the roles and responsibilities of a tech leader and the importance of soft skills in managing technology projects. Participants showed high enthusiasm and active involvement throughout the training. This activity is expected to serve as a strategic step in supporting the readiness of the younger generation to face digital transformation and the demands of Industry 4.0.
Penguatan Manajemen Usaha Ayam Petelur Berbasis UMKM–BUMDes dalam Meningkatkan Perekonomian Desa di Kecamatan Pangururan Kabupaten Samosir Robinhot Gultom; Junika Napitupulu; Jeudi A. T. P. Sianturi; Jon Henri Purba; Toman E. Panggabean; Anton A. P. Sinaga; Sahat P. Remus Silalahi; Rintan br. Saragih; Tiur Rajagukguk; Selamat Siregar; Saur Melianna; Sondang Ni Bulan Marbun
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp142-148

Abstract

This community service initiative aims to strengthen the management of laying-hen businesses based on the UMKM-BUMDes (Village-Owned Enterprise) model, thereby boosting the rural economy in Pangururan District, Samosir Regency. The program was motivated by the significant potential of the laying-hen sector—driven by high egg demand—and the need to address persistent challenges such as high feed costs, limited availability of day-old chicks (DOC), capital constraints, disease risks, and logistical issues. Implementation involved providing guidance and mentoring on production, financial, marketing, and human resource management, alongside the application of core management functions: planning, organizing, executing, and controlling. Furthermore, participants were introduced to business development strategies involving digital technology adoption, product quality improvement, innovation, and the strengthening of partnerships with various stakeholders. The results indicate that the synergy between MSMEs and BUMDes has the potential to enhance business management capacity, create jobs, increase community income and Village-Generated Revenue (PADes), and support the realization of a self-reliant, prosperous, and sustainable village.
Pengaruh Terciptanya Effective Leadership, Psychological Safety, Lack of Social Connection terhadap Job Retention di PTPN IV Regional 1 Medan Debie Merry Eunike Hutagalung; Junika Napitupulu; Jon Henri Purba
Majalah Ilmiah METHODA Vol. 16 No. 1 (2026): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol16No1.pp37-42

Abstract

This study aims to analyze the influence of effective leadership, psychological safety, and lack of social connection on employee job retention at PTPN IV Regional I Medan. A quantitative approach was used with a survey method involving 60 respondents. Data were collected through questionnaires that met validity (r > 0.254) and reliability (Cronbach’s alpha > 0.70) requirements. Data analysis employed multiple linear regression after passing classical assumption tests. The results indicate that effective leadership has a positive and significant effect on job retention (t = 4.215) and psychological safety also has a positive and significant effect (t = 3.876), while lack of social connection has a negative and significant effect (t = −2.945). Simultaneously, all variables significantly influence job retention (F = 28.614; p < 0.05) with an adjusted R² value of 0.581. These findings highlight the importance of effective leadership, psychological safety, and social connectedness in improving employee retention
Training Tourism Business Budgeting for MSME Actors in Pematang Johar to Improve Operational Effeciency Susan Grace Nainggolan; Junika Napitupulu; Widalicin Januarty; Muhammad Haris Riyaldi; Sipnarong Kanchawongpaisan; Muhammad Hafiz Abd. Rashid; Putri Handayani
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.517

Abstract

Budgeting training for tourism MSME entrepreneurs in Pematang Johar aims to improve their operational cost management and business efficiency. This activity involved 20 MSME entrepreneurs from the culinary, handicraft, and tourism service sectors. The training methods included lectures, discussions, case studies, and budgeting practice. The training results showed an increase in participants' understanding of budgeting concepts, their ability to prepare financial plans, and their awareness of controlling operational costs. Post-training monitoring showed a reduction in cost waste, prioritization of expenditures, and the use of cost-effective promotions. Thus, this training contributed to improving the efficiency and sustainability of tourism MSMEs in Pematang Johar.
PENGARUH KEADILAN ORGANISASI, PEMBERDAYAAN KARYAWAN DAN KUALITAS KEHIDUPAN KERJA TERHADAP KOMITMEN ORGANISASI PADAPT. BPR NBP 33 KANTOR PUSAT BATANG KUIS Christiani Sitorus; Rasmulia Sembiring; Junika Napitupulu
Jurnal Ilmiah METHONOMI Vol. 9 No. 1 (2023): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol9No1.pp58-73

Abstract

This study aims to determine and analyze the effect of organizational justice, employee empowerment and quality of work life simultaneously on organizational commitment at PT. BPR NBP 33 Batang Kuis. This research was conducted at PT. BPR NBP 33 Batang Quis Head Office located on Jl. Medan - Batang Kuis No. 30 C, Bakaran Batu, Kec. Batang Kuis, Deli Serdang Regency, North Sumatra. The type of research in this study is quantitative data. The sampling method used in this study is the saturated sample method. The saturated sample method became the sample, so the number of samples in this study was 51 samples. Analysis of data using multiple linear regression analysis. The results showed that organizational justice had a positive and significant effect on organizational commitment at PT. BPR NBP 33 Batang Kuis with a t-count value of 2,245 > t-table 1,678 with a significance level of 0.030 <0.05. Employee empowerment has a positive and significant effect on organizational commitment at PT. BPR NBP 33 Batang Kuis with a t-count value of 2,256 > 1,678 with a significance of 0.029 < 0.05. Quality of work life has a positive and significant effect on organizational commitment at PT. BPR NBP 33 Batang Kuis with a t-count value of 2,411 > 1,678 with a significance of 0.020 < 0.05. Organizational justice, employee empowerment and quality of work life simultaneously have a positive and significant effect on organizational commitment at PT. BPR NBP 33 Batang Kuis.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Angelina Br. Hutagalung; Robinhot Gultom; Junika Napitupulu
Jurnal Ilmiah METHONOMI Vol. 9 No. 2 (2023): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol9No2.pp111-136

Abstract

Penelitian ini bertujuan untuk menganalisis dan membuktikan ada tidaknya pengaruh rasio keuangan terhadap pertumbuhan laba pada Perusahaan Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan pendekatan kuantitatif dimana jumlah populasi dalam penelitian ini sebanyak 65 perusahaan dan sampel penelitian ini sebanyak 13 perusahaan yang diperoleh menggunakan 3 kriteria pengambilan sampel. Variabel independen yang digunakan yaitu rasio likuiditas yang diproksikan dengan Current Ratio, rasio solvabilitas yang diproksikan dengan Debt to Asset Ratio, rasio aktivitas yang diproksikan dengan Total Asset Turnover dan rasio profitabilitas yang diproksikan dengan Return On Asset. Metode analisis data menggunakan analisis regresi linear berganda. Dari pengujian hipotesis, diperoleh bahwa hanya Total Asset Turnover yang terbukti berpengaruh siginfikan terhadap pertumbuhan laba, sedangkan Current Ratio, Debt to Asset Ratio, dan Return On Asset tidak berpengaruh terhadap ppertumbuhan laba. Secara simultan Current Ratio, Debt to Asset Ratio, Total Asset Turnover dan Return On Asset berpengaruh signifikan terhadap Pertumbuhan laba.
Pengaruh Kualitas Pelayanan, Tampilan Produk, Lokasi dan Keragaman Produk Terhadap Keputusan Pembelian di Indomaret Jl. Jamin Ginting (Padang Bulan, Kota Medan, Sumatera Utara) Rhaderik Hutasoit; Kristanty M. N. Nadapdap; Junika Napitupulu
Jurnal Ilmiah METHONOMI Vol. 10 No. 2 (2024): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol10No2.pp177-187

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Kualitas Pelayanan, Tampilan Produk, Lokasi, dan Keragaman Produk Terhadap Keputusan Pembelian di Indomaret Jl. Jamin Ginting. Penelitian ini merupakan penelitian deskriptif kuantitatif yaitu. Populasi dalam penelitian ini adalah seluruh konsumen yang melakukan pembelian dengan jumlah 1.732 konsumen. Untuk menghitung jumlah sampel penulis menggunakan rumus slovin sehingga diperoleh jumlah sampel sebanyak 95 orang. Berdasarkan hasil uji-t dapat disimpulkan secara dapat disimpulkan secara parsial kualitas pelayanan berpengaruh signifikan terhadap keputusan pembelian, secara dapat disimpulkan secara parsial tampilan produk berpengaruh signifikan terhadap keputusan pembelian, secara parsial lokasi berpengaruh signifikan terhadap keputusan pembelian, secara secara parsial keragaman produk berpengaruh signifikan terhadap keputusan pembelian. Berdasarkan hasil uji hipotesis F dapat disimpulkan secara secara simultan kualitas pelayanan, tampilan produk, lokasi, dan keragaman produk berpengaruh signifikan terhadap keputusan pembelian. Berdasarkan analisisis koefisien determinasi diperoleh nilai adjusted R square sebesar 0,651 atau 65,1% pengaruh kualitas pelayanan, tampilan produk, lokasi, dan keragaman produk terhadap keputusan pembelian, sedangkan 34,9% adalah pengaruh dari variabel lain yang tidak ikut serta dalam penelitian.
Pengaruh Lingkungan Kerja, Keselamatan dan Kesehatan Kerja serta Dukungan Organisasi Terhadap Loyalitas Karyawan PT. Indofood Sukses Makmur, Tbk di Medan S. Rajiv Jefrey; Sondang N. B Marbun; Junika Napitupulu
Jurnal Ilmiah METHONOMI Vol. 11 No. 1 (2025): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol11No1.pp18-30

Abstract

Penelitian ini bertujuan untuk melihat pengaruh lingkungan kerja, keselamatan dan kesehatan kerja serta dukungan organisasi terhadap loyalitas karyawan PT. Indofood Sukses Makmur Tbk Tahun 2020. Serta untuk mengetahui pengaruh secara serempak terhadap loyalitas karyawan. Sampel yang digunakan dalam penelitian ini adala 105 karyawan PT. Indofood Sukses Makmur divisi mie instan. Penentuan sampel dalam penelitian ini menggunakan proporsional random sampling, sedangkan metode analisis data menggunakan Analisis Linear Berganda dengan menggunakan SPSS. Hasil penelitian ini menunjukan lingkungan kerja secara parsial berpengaruh positif dan signifikan terhadap loyalitas karyawan. Keselamatan dan kesehatan kerja berpengaruh secara parsial berpengaruh positif dan signifikan terhadap loyalitas karyawan. Dukungan organisasi secara parsial berpengaruh positif dan signifikan terhadap loyalitas karyawan. Lingkungan kerja, kesehatan dan keselamatan kerja serta dukunga organisasi berpengaruh secara serempak terhadap loyalitas karyawan PT. Indofood Sukses Makmur Tbk.
Determinan Nilai Perusahaan: Peran Mediasi dan Moderasi Faktor Lingkungan pada Perusahaan Manufaktur Indonesia Merry Anna Napitupulu; Junika Napitupulu; Septony B. Siahaan; Darusalam
Jurnal Ilmiah METHONOMI Vol. 12 No. 1 (2026): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol12No1.pp75-92

Abstract

This study examines the effects of green innovation (GI), environmental performance (EP), and institutional ownership (KI) on firm value, with carbon emission disclosure (CED), green reputation (GR), and cost of capital (WACC) as parallel mediating variables, and media exposure (ME) and pollutive industry intensity (PI) as moderating variables. Using panel data from 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2021-2025 (215 firm-year observations), the study employs Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS 4.0 with 5,000-subsample bootstrapping. Results show: (1) green innovation and environmental performance positively and significantly affect all three mediators; (2) CED, GR, and WACC partially mediate the effects of GI and EP on firm value; (3) media exposure strengthens the CED-firm value relationship; and (4) pollutive industry intensity strengthens the effects of GI, EP, and CED on firm value. Institutional ownership has no significant direct effect on firm value (beta = 0.089; p = 0.217), a pattern plausibly linked to weaker monitoring incentives among diversified institutional investors in this emerging market. The final structural model explains 71.2% of the variance in firm value (R2 = 0.712). To the best of the authors' knowledge, this study is among the first to simultaneously test a three-channel parallel mediation model with double moderation in Indonesia's post-IDXCarbon (2023) capital market context.
Co-Authors Agam Sinaga Alexander Simanullang Amelia Agata Pransi Andro Siregar Angelina Br. Hutagalung Anggiat P. Tambunan Anton A. P. Sinaga Arthur Simanjuntak Azelia Sarah Dwi Artha Br Tarigan, Reka Meilani Br. Saragih, Rintan butar, Hotlan Butar Butar-Butar, Hotlan Butarbutar, Hotlan C. Ginting, Mitha Chanro Sitorus Chintya Angelica Siahaan Christiani Sitorus Darusalam Darwis Robinson Manalu Debie Merry Eunike Hutagalung Dewi Delima Hutagalung Dimita H. P. Purba Donda Sari Tiur Maida Situmorang Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Eirene, Anasthasia Sophia Elperida Juniarni Sinurat Elsya Secilia Margaretha Emma Rosinta Simarmata Enjelina Sinaga Erissa Antheresya Butar Butar Ester Ulihta Barus Eva Julia Gunawati Harianja Eva Solita Pasaribu Eviyanti N. Purba Farida Sagala Gao, Bella Zil Vana Lumban Gea, Asaziduhu Ginting, Ananta J. Ginting, Sindy Clarisa Gortap Lumbantoruan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Harahap, Anjani Nur Sakinah Harianja, Eva Julia G. Hasibuan, Doli Henri Saragih Henri Saragih, Henri Henri Yosua Pangihutan Hotlan Butar-Butar Hotlan Butarbutar Hutabarat, Jansen Hutapea, Marlyna I. Ijonris, Yusuf Ivo M. Silitonga Ivo Maelina Silitonga Jamaluddin Jamaluddin Jamaluddin Jansen Hutabarat Januardi Mesakh Jenifer Jeudi A. T. P. Sianturi Jimmy F. Naibaho Jon H. Purba Jon Henri Purba Junita Siburian Kristanty M N Nadapdap Kristanty Marina Nadapdap Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lian Adriawan Lyna M. N. Hutapea M. M. Pasaribu Pasaribu Maludin Panjaitan Mangasa Panjaitan Mangasa Panjaitan, Mangasa manik, Stefani Mahadewi Larasati Br Manullang, Amos Delviero Manurung, Mauli Marbun, Angelica Bercat Carina Marbun, Sondang Marbun, Sondang N. B. Marbun, Sondang N.B Marbun, Sondang NB Marbun, Sondang Ni Bulan Marihot Gultom Marihot Manullang Markus Doddy Simanjuntak Marlyna I Hutapea Melanthon Rumapea Mendarissan Aritonang Merry Anna Napitupulu Mesakh, Januardi Milala, Theo Dopan Mislan Sihite, Mislan Mitha Christina Ginting Mufria J. Purba Muhammad Hafiz Abd. Rashid Muhammad Haris Riyaldi Mulatua Silalahi, Mulatua Munthe, Ryan Hardi Mutiara Simangunsong N.B. Marbun, Sondang Nadapdap, Kristanty M. N. Nadapdap, Kristanty M.N. Naikson Fandier Saragih Nainggolan, Rena Napitupulu, Sergio Fras Fernando Necia Mita Novalina Pasaribu Nehemia Christian Boy Nova Liasna Br Tarigan Nurwijayanti Octania Togatorop Oppusunggu, Uliser Panggabean, Toman Panjaitan, Rike Yolanda Petrus Loo Purba, Eviyanti N. Purba, Eviyanti Novita Putra Pratama Putri Handayani PUTRI JESICA SITORUS Putri Lestari Br. Aruan Rachel Maria F. Lumbanraja Ramahta Lestari Rasmulia Sembiring Rebecca Evadine Rena Nainggolan Resianta Perangin-Angin Rhaderik Hutasoit Rijois I. E Saragih Rijois I. E. Saragih Rike Y. Panjaitan Rike Yolanda Panjaitan Rimbun Siringoringo Rintan Br. Saragih Rintan Saragih Rintan Saragih, Rintan Robinhot Gultom S. Rajiv Jefrey Sagala, Lamria Sahala Purba Sahat P. Remus Silalahi Samuel Christmanto Simanjuntak Santi Karolina Sitompul Saur Melianna Sipayung, Saur Melianna Selamat Siregar Selamat Siregar Sembiring, Alpindo Sembiring, Senta Br Septony B. Siahaan Shara Asima Putri Sibarani Siagian, Lili Eunike Br Silalahi, Sahat P. Remus Simanjuntak, Gracesiela Y. Simanjuntak, Joanna Angelica Br Simanjuntak, Stevi Jeklin Simbolon , Sabrina Elisabet Sinaga, Gomgom Sinaga, Novtasya Olivia Br Sipnarong Kanchawongpaisan Siregar, Elizabeth Sitanggang, Elsa Sitepu, Yan Zhadrach Siti Normi Sitompul, Jonly Manuel H. Sofia Imelda Simbolon Sondang N. B Marbun Sondang N.B. Marbun Sondang Ni Bulan Marbun Stevani L. Z. Simanjuntak Susan G.V Nainggolan Susan Grace V Nainggolan Tambunan, Jesica Tarigan, Arisandy Tarigan, Chelysa Stefanie Br Tarigan, Rasma Dinta Br Tarigan, Vionika Sari br Tiur Rajagukguk Tiur Rajagukguk, Tiur Toman E. Panggabean Toman Panggabean Tri Hartati Margaretha Sihombing Waruwu, Victor Imansah Wesly Andri Simanjuntak Widalicin Januarty Winarto Winarto Yohana Noverista Pinem Yolanda Panjaitan, Rike Yosephine Sembiring Yosevina Tarigan