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All Journal Jurnal Paradigma Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Mantik JURNAL MUTIARA AKUNTANSI Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ipteks Terapan : research of applied science and education Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Tina Novianti Sitanggang
Universitas Prima Indonesia
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Pelatihan penyusunan Laporan Arus Kas pada Klinik Pratama Platinum Medan Tina Novianti Sitanggang; Annisa Nauli Sinaga
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 2 No. 1 (2021): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v2i1.152

Abstract

Laporan sangat dibutuhkan untuk mengelola suatu entitas, salah satu fungsi dari Akuntansi adalah membantu pihak manajemen dalam pengambilan keputusan dan juga membantu pihak manajemen dalam menyusun laporan keuangan. Adapun Laporan Keuangan adalah suatu laporan yang menggambarkan posisi keuangan suatu entitas dalam suatu periode akuntansi.  Tujuan Pengabdian Kepada Masyarakat (PKM) ini adalah memberi pelatihan  dalam penyusunan laporan arus kas, agar laporan arus kas dapat menggambarkan kas masuk dan kas keluar yang sesungguhnya dan dapat dipertanggungjawabkan serta akuntabel oleh bagian keuangan Klinik Pratama Platinum Medan. Sebagai bagian keuangan yang mencatat, menerima dan mengeluarkan kas maka salah satu bentuk pertanggungjawaban yang dilakukan adalah dengan menyusun Laporan arus kas selama satu periode biasanya selama 1 tahun. Metode yang dilakukan dalam PKM ini adalah berupa pelatihan dengan pendekatan participatory training, yaitu pendekatan yang menekankan pada partisipasi penuh dari bagian keuangan di Klinik Pratama Platinum Medan. Dari hasil PKM ternyata berhasil meningkatkan pemahaman pengetahuan dan peningkatan keterampilan dalam penyusunan laporan arus kas di Klinik Pratama Platinum sebesar  95 % peserta atau bagian keuangan mampu menyusun Laporan arus kas sesuai dengan Pedoman Standar Akuntansi Keuangan (PSAK) 45. Keywords: Laporan, Kas, Akuntansi dan Klinik
PENGARUH PENGETAHUAN INVESTASI, FASILITAS TEKNOLOGI, STATUS MAHASISWA DAN GENDER TERHADAP MINAT INVESTASI MAHASISWA UNIVERSITAS PRIMA INDONESIA DI PASAR MODAL Faathir Nurul Yaasiin; Tina Novianti Sitanggang
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

This study aims to determine how much influence investment knowledge, technological facilities, student status and gender have on investment interest. The data used in this study are primary data, the population taken in this study were students of the Faculty of Economics, University of Prima Indonesia, while the research sample taken was accounting students of the Faculty of Economics, Universitas Prima Indonesia who had completed the portfolio theory and investment analysis courses and are currently still registered at the Faculty of Economics, University of Prima Indonesia. The sample in this study was 236 respondents who were taken using the Slovin formula. The data were processed using SPSS assistance. The analytical tool used in this study is multiple linear regression. The results of this study indicate that the variables of investment knowledge, technology facilities and gender have a positive effect on investment interest, while the variable student status has a negative effect on investment interest
PENGARUH MATA KULIAH KEWIRAUSAHAAN TERHADAP SIKAP, MOTIVASI DAN MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI UNIVERSITAS PRIMA INDONESIA Tina Novianti Sitanggang; Faathir Nurul Yaasiin
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This research was conducted at Prima Indonesia University. The purpose of this study was to analyze the effect of entrepreneurship courses on attitudes, motivation and interests of accounting students at Prima Indonesia University in entrepreneurship. The sample in this study was 236 respondents who were taken using the Slovin formula. The data were processed using SPSS assistance. The analytical tool used in this study is multiple linear regression. The results of this study indicate that the variables of entrepreneurial knowledge, attitudes and motivation have a significant effect on entrepreneurial interest
Faktor-faktor yang mempengaruhi nilai perusahaan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019 Tina Novianti Sitanggang; Yolanda Angel Sabatani Doloksaribu
Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i4.13329

Abstract

This study aims to analyze the effect of Capital Structure (DER), Current Ratio (CR), Net Profit Margin (NPM), and Firm Size (UP) on Firm Value (NP). This research was conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2019. Data were analyzed using multiple regression models. The study results found that CR and NPM had a significant effect, while DER and UP had no significant effect on firm value.
Preferensi Metode Mengajar Dosen terhadap Sikap, Motivasi dan Minat Berwirausaha Mahasiswa Akuntansi Universitas Prima Indonesia Tina Novianti Sitanggang; Faathir Nurul Yasiin
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.343

Abstract

This study aims to analyze the effect of lecturer teaching methods on the Attitudes, Motivation, and Entrepreneurial Interests of Accounting Students at Prima Indonesia University. This study uses primary data, namely by distributing questionnaires to 2015/2016 accounting students who have taken entrepreneurship courses with a sample of 236 students taken using the Slovin formula. This study was analyzed using SPSS. The result of the research is that simultaneously from the third variable independent of the dependent variable Y (Entrepreneurial Interest) is 0.549 x 100% = 54.9%. In other words, 54.9% of Entrepreneurial Interest can be expressed by the 3 independent variables (Entrepreneurial Knowledge, Attitudes, and Motivation). Partially the 3 independent variables have a significant positive effect on Entrepreneurial Interest. The lecturer teaching method is proven as a variable that has a significant effect on the relationship between the independent variables and the dependent variable.
Pengaruh ROA, CR,TATO, dan DER terhadap Harga Saham pada Sektor Pertambangan yang terdaftar di BEI Periode 2016-2019 Tina Novianti Sitanggang; Cristover Halomoan Manalu; Mutiara M. Sianturi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.431

Abstract

A lhigh lshare lprice lis lan lachievement lexpected lby lall lcompanies. lHowever, lthe lstock lprice lalways lfluctuates lwhich lalways lchanges lfrom ltime lto ltime. lThis lstudy laims lto lsee lthe lextent lof lthe linfluence lof lReturn lOn lAssets, lCurrent lRatio, lTotal lAsset lTurnover, land lDebt lEquity lRatio lon lStock lPrices lin lMining lSector lCompanies lon lthe lIndonesian lStock lExchange lfor lthe lperiod l2016-2019. lThe lsample lselection ltechnique lin lthis lstudy lis lpurposive lsampling. lThe lanalysis ltechnique lused lis llinear lregression, lwhile lthe lhypothesis ltesting lused lt-test land lf-test lwith la lsignificance llevel lof l5%. lThe lclassical lassumption ltest lused lis lthe lnormality ltest, lmulticollinearity ltest, lautocorrelation ltest, land lheteroscedasticity ltest. lFrom lthis lresearch, lit lis lfound lthat lReturn lOn lAssets lhas la lsignificant leffect lon lstock lprices, lCurrent lRatio lhas lno land lsignificant leffect lon lstock lprices, lwhile lTotal lAsset lTurnover land lDebt lEquity lRatio lhave lno leffect land lare lnot lsignificant lto lstock lprices. lSimultaneously lthere lis lan linfluence lbetween lReturn lOn lAssets, lCurrent lRatio, lTotal lAsset lTurnover, land lDebt lEquity lRatio lon lstock lprices.
Pengaruh Laba Akuntansi, Total Arus Kas, Net Profit Margin, Dan Tingkat Laverage Terhadap Return Saham Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2020 Tina Novianti Sitanggang; Hendrico Sipahutar; Tina Hastarina Wau
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3365

Abstract

The assessment is aimed at analyzing how much influence the Accounting Profit, Total Cash Flow, NPM, and Laverage Level on Stock Returns in Insurance Companies. In this study the population used is one of the Insurance Companies Liste on the IDX in 2015-2020. This type of study is a quantitative descriptive study using secondary data. In this study using 66 research samples, but due to outliers the data became 54 research samples. The data analysis technique used in this study is multiple linear analysis, the coefficient of determination test and hypothesis testing using t test and f test. The results of this studyshow that simultaneously Accounting Profit, Total Cash Flow, NPM, and Laverage Level do not have a substansial impact on the stock return of insurance companies listed on the IDX in 2015-2020. While partially Accounting Profit have a positive ang significant effect on Stock Ruturn, while Total Cas Flow, NPM, and Leverage Levels have no effect on Stock Return of Insurance Companies Listed on the IDX 2015-2020. Key words : Laba Akuntansi, Total Arus Kas, Net Profit Margin, dan Laverage.
Factors Affecting the Capital Structure Of Manufacturing Companies In The Basic Industry and Chemical Sub-Sector Listed On the Indonesia Stock Exchange for the 2017-2019 Period Tina Novianti Sitanggang; Febrina Theresia Lubis; Siti Tiadora
Jurnal Mantik Vol. 5 No. 1 (2021): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol5.2021.1327.pp256-265

Abstract

This study aims to discuss whether the capital structure, firms size, dividend payout ratio and sales growth affect the company's capital structure. The companies used in the study are Manufacturing companies on the Indonesia Stock Exchange. The data analysis method used is the classical assumption test and multiple linear analysis. Based on the results of the analysis, it is stated that the firms size has a negative effect, while the capital structure, dividend payout ratio and sales growth have no significant effect on the company.
Pelatihan dan Pendampingan Pencatatan Keuangan dan Pencatatan Persediaan pada Nagata Motor Tina Novianti Sitanggang; Annisa Nauli Sinaga; Riadi Riadi; Hotma Mentalita
Community Engagement and Emergence Journal (CEEJ) Vol. 3 No. 1 (2021): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v3i1.557

Abstract

Bengkel Nagata Motor yang berada di Jalan Setia Budi Ujung No 08 Medan Tuntungan merupakan usaha keluarga. Selama ini pencatatan pembukuan keuangan masih dilakukan secara manual dengan membuat catatan transaksi keuangan masuk dan keluar di buku pembukuan. Persediaan merupakan aset yang tersedia untuk dijual dalam kegiatan usaha normal.Demikian juga mengenai pencatatan persediaan alat alat bengkel masih dilakukan secara manual sehingga sering terjadi masalah ketidak tersediaan sparepart dikarenakan sistem pencatatan persediaan masih secara konvensional yang mengakibatkan tidak adanya pencatatan yang transparann terkait barang apa saja yang terjual dan berapa jumlah yang terjual. Meskipun demikian bengkel ini memiliki pelanggan setia dan jumlah omset pendapatan yang cukup baik dari tahun ke tahun karena mayoritas pelanggan adalah kenalan dan kualitas pekerjaan yang baik. Omset pendapatan perhari Nagata Motor ini rata rata 1 – 2 juta perhari dan memiliki 6 orang karyawan. Tujuan dari kegiatan pengabdian ini adalah meningkatkan kualitas pelayanan dan menguatkan pengelolaan keuangan dan persediaan melalui pelatihan dan pendampingan. Metode pelaksanaan pengabdian berupa pelatihan dan pendampingan  tentang pencatatan pembukuan keuangan  dan pencatatan persediaan yang lebih baik dengan menggunakan Microsoft Excel dan memenuhi standar akuntansi sederhana. Hasil pelaksanaan kegiatan ini mitra dapat melakukan pencatatan pembukuan keuangan  dan persediaan menggunakan Microsoft excel . Keywords: Pelatihan, Laporan Keuangan, Pendampingan, Persediaan, Nagata Motor
Pengenalan Akuntansi Biaya Pesanan Pada Saudara Teknik Tina Novianti Sitanggang; Riadi Riadi; Ronald Hasudungan Rajagukguk; Annisa Nauli Sinaga
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 3 No. 2 (2023): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v3i2.422

Abstract

Tujuan dari Pengabdian  ini adalah untuk memperoleh informasi tentang unsur biaya produksi, metode yang digunakan dan untuk mengetahui permasalahan yang terjadi pada saat menentukan perhitungan biaya pesanan dan  harga pokok produksi produk pada Saudara Teknik Medan.  Metode yang digunakan adalah studi pustaka (Library Research) dan Studi Lapangan (Field Research). Pengumpulan data langsung ke lapangan dengan menggunakan teknik pengumpulan data yaitu Wawancara (Interview) dan Pengamatan (Observasi) langsung ke Saudara Teknik Medan. Dalam Pengabdian ini, Tim PKM  menemukan  unsur-unsur biaya produksi Biaya Bahan Baku, Biaya Langsung Tenaga Kerja Langsung, dan Biaya Overhead Pabrik baik yang dibebankan maupun riil dihitung berdasarkan estimasi saja , tanpa menggunakan metode yang berlaku dalam Akuntansi Biaya yang sesuai dengan PSAK.
Co-Authors Alicia Maria Frisline Andika N.H Pasaribu Annisa Nauli Sinaga Annisa Nauli Sinaga Aprilia Florencia A.S. Sianipar Bella Ayunda Yusda Bella Juliana Permata br Samosir Chindy Ema Hermansyah Pasaribu Cristover Halomoan Manalu Devi Ruminta Nainggolan Dwita Sakuntala Emi Susanti Purba Evelyn Evelyn Faathir Nurul Yaasiin Faathir Nurul Yasiin Febrina Theresia Lubis Hasibuan, Renika Hendrico Sipahutar Hormaingat Damanik Hotma Mentalita Jhon Lismart Benget. P. Kristalia Anzeriani Br. Ginting Marcella Jocelyn Wijaya Melinda Melinda Mutiara M. Sianturi Nelsem Nurliza Lubis Oktiana Fidela Damanik Riadi Riadi Riadi Riadi Roini Nela Setia Manurung Ronald Hasudungan Rajagukguk Ronald Hasudungan Rajagukguk Sherly - Siti Tiadora Tina Hastarina Wau Valeriana Sethevani Vincent Arlonso Yolanda Angel Sabatani Doloksaribu