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All Journal Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENGABDIAN KEPADA MASYARAKAT Martabe : Jurnal Pengabdian Kepada Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Ilmu JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management GANDRUNG: Jurnal Pengabdian Kepada Masyarakat JURNAL MITRA PRIMA Jurnal Ekonomi Akuntansi Prima JURNAL TEKNOLOGI INFORMASI & KOMUNIKASI DALAM PENDIDIKAN International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Mount Hope Global Economic Journal Journal Accounting International Mount Hope Journal of Finance Integration and Business Independence Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Herlin Munthe
Universitas Prima Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Veterinary Other

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Socialization is Important to Grow Social Sense and Empathy for People in Berkat Bintang Sejati Orphanages Feby Yoana Siregar; Merry Rusida S; Devi Alvionita Alindra; Wenny; Ivana; Kiki Goslim; Munthe, Herlin
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3539

Abstract

Community Service Activities are carried out on Jl Sei Sihalian, Sei Sikambing D, Kec. Medan Petisah, Medan City, North Sumatra 20114. Time for implementation activities January 28 2024. Service activities carried out in the form of discussions and direct practice with children at the Berkat Bintang Sejati Orphanage. In helping children overcome their problems and find alternatives to fulfill their living needs and have the skills to provide them with life. In this program children are expected to be able to live independently and develop every potential they have so that the child's welfare can be fulfilled and the child's normal development can be fulfilled and it is hoped that the child will be able to develop the abilities he has, because in a child's development it is hoped that all the child's needs can be met, so that development children become optimal.
Training on Financial Management and Preparation of Financial Reports for the Forest Farmers and Earth Mangrove Fishermen Group, Percut Village, Deli Serdang Regency Bayu Wulandari; Munthe, Herlin; Namira Ufrida Rahmi; Maya Sabirina Panggabean; Jessi Charina Sembiring; Thomas Firdaus Hutahaean; Dianty Putri Purba; Ribka Sari Butar-Butar
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.4636

Abstract

The method of implementing this service program will include financial management training and preparing financial reports. This training was held Thursday, September 26 2024. The address is Percut Village in Percut Sei Tuan sub-district, Deli Serdang Regency. The data collection techniques used are observation and community service methods, and the information is presented through lectures and discussions. Conclusions can be drawn from the results of the implementation of community service, including the following: a. Participants/Mothers of the Forest Farmers and Earth Mangrove Fishermen group, Percut Village, Deli Serdang Regency, have knowledge related to Financial Management and Financial Report Preparation material. B. Participants/residents of the Forest Farmers and Earth Mangrove Fishermen group, Percut Village, Deli Serdang Regency, have the ability to manage finances and prepare financial reports for future needs.
PENGOLAHAN SORGUM SEBAGAI SOLUSI KETAHANAN PANGAN DAN PAKAN TERNAK DALAM PENINGKATAN EKONOMI PETANI DESA PEKAN KABUPATEN SERDANG BEDAGAI Yanti Purba, Purnama; Khairani, Rafida; Munthe, Herlin; Khasrad, Khasrad; Armansyah, Armansyah; Rusdimansyah, Rusdimansyah
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1271-1277

Abstract

Tujuan pelaksanaan program ini mengajak dan memberdayakan Kelompok tani Mekar Tani dan Sriwijaya dalam budidaya tanaman sorgum dan bisa mengolahnya menjadi pangan dan pakan ternak melalui workshop, pelatihan dan bantuan teknologi pengolahan yang diberikan. Tim Pengabdi melakukan pendampingan dan memvasilitasi dalam budidaya tanaman sorgum, workshop dan pelatihan pengolahan pakan ternak. Pengabdian ini dilakukan di Desa Pekan Tanjung Beringin Kecamatan Serdang Bedagai Selama program ini berlangsung dapat disimpulkan tim pengabdi Kosabangsa  2023 sejak tanggal 26 September 2023 selama 45 hari. Dilanjutkan Workshop Budidaya Tanaman Sorgum, Workshop sekaligus Pelatihan Proses  pembuatan silase ransum komplit berbasis sorgum Varietas Numbu untuk pakan kambing, dan penyerahan peralatan teknologi pengolahan siorgum. Pelaksanaan ini di jalan Pahlawan dusun. VII Desa Pekan Tanjung beringin Kabupaten Serdang Bedagai.  Kelompok tani mampu memahami dan mempraktikkan langsung mulai budidaya sorgum dan penggunaan teknologi sehingga bisa meningkatkan sumber penghasilan tambahan yang akan meningkatakan taraf hidup kelompok tani Pekan Tanjung Beringin Kecamatan Serdang Bedagai.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UNTUK KELOMPOK NELAYAN SAMUDERA DESA JARING HALUS KECAMATAN SECANGGANG KABUPATEN LANGKAT Munthe, Herlin; Wulandari, Bayu; Ufrida Rahmi, Namira; Putri Purba, Dianty; Charina Sembiring, Jessy; Sabirina Panggabean, Maya; Firdaus Hutahaean, Thomas; Sari Butar Butar, Ribka
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 6 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i6.2051-2054

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini dilakukan di Desa Jaring Halus Kabupaten Langkat Provinsi Sumatera Utara. Sasarannya adalah kelompok nelayan samudera yang beranggotakan 25 orang. Pelaksanaan kegiatan dilakukan pada hari senin 13 Mei 2024. dengan metode ceramah, diskusi dan tanya jawab. Dalam metode palaksanaan ada tiga tahapan yaitu : Survei lokasi, Pelaksanaan dan Evaluasi. Berdasarkan hasil   pelaksanaan   pengabdian   kepaada   masyarakat dapat ditarik   kesimpulan diantaranya sebagai berikut : (1) Anggota kelompok nelayan samudera memiliki pengetahuan terkait materi penyusunan laporan keuangan, (2) Anggota kelompok nelayan memiliki kemampuan  untuk membuat  pencatatan penyusunan laporan keuangan untuk kebutuhan pribadi maupun kelompok
Pelatihan Penyusunan Laporan Keuangan Koperasi Merah Putih Desa Tiga Juhar Kecamatan Sinembah Tanjung Muda Hulu Deli Serdang Munthe, Herlin; Bayu Wulandari; Namira Ufrida Rahmi; Thomas Firdaus Hutahaean; Dianty Putri Purba; Jessi Charina Sembiring; Maya Sabirina Panggabean; Ribka Sari Butar-Butar
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 15 No 2 (2025): Desember 2025
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v15i2.3914

Abstract

Laporan keuangan merupakan cerminan Beragam aktivitas keuangan yang berlangsung di dalam organisasi. Aktivitas keuangan didokumentasikan, dikategorikan, diringkas Secara tepat secara finansial sebelum diinterpretasikan untuk berbagai keperluan. Seperti Tiga Juhar, Desa di Kecamatan Sinembah Tanjung Muda Hulu, Kabupaten Deli Serdang, pelatihan dan implementasi penyusunan laporan keuangan merupakan salah satu langkah strategis dalam meningkatkan pemahaman masyarakat terhadap pemerintahan desa. Laporan keuangan memungkinkan masyarakat untuk mempelajari anggaran, program, dan kegiatan pemerintah desa. Pelatihan pelaporan implementasi keuangan telah terlaksana dengan sukses. Pengetahuan akuntansi koperasi serta pemahaman konseptual dan teknis meningkat sebagai hasil dari pelatihan dan implementasi. Selain itu, penggunaan studi kasus di koperasi memberikan pemahaman yang mendalam. Evaluasi program pelatihan menunjukkan bahwa peserta memiliki tingkat pengetahuan materi yang sangat tinggi.
Faktor-Faktor Yang Mempengaruhi Keputusan Investasi Reksadana Pada Masyarakat Di Kota Medan Lahagu, Fermin Sri Kasih; Fannycia, Fannycia; Munthe, Herlin; Purba, Melfrianti Romauli; Harahap, Rifqah
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (2026): 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.v7i3.10360

Abstract

Haluan penelitian merupakan penganalisis faktor-faktor dalam memengaruhi keputusan investasi reksadana pada masyarakat di Medan yang berkaitan dengan reksadana, finansial literasi keuangan dan faktor psikologi. Pendekatan kuantitatif dengan populasi dalam penelitian ini merupakan masyarakat di Kota Medan yang berinvestasi di reksadana di Bank Mandiri. jumlah sampel adalah sebanyak 97 masyarakat yang berinvestasi di Reksadana di Bank Mandiri dan menerapkan purposive sampling. Simpulan penelitian menghasilkan secara parsial reksadana memengaruhi keputusan Investasi reksadana pada masyarakat di kota Medan, secara parsial literasi keuangan memengaruhi keputusan Investasi reksadana pada masyarakat di kota Medan, secara parsial faktor psikologi memengaruhi keputusan Investasi reksadana pada masyarakat di kota Medan. Secara simultan reksadana, literasi keuangan dan faktor psikologi memengaruhi keputusan Investasi reksadana pada masyarakat di kota Medan.
Pengaruh Good Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional Dan Struktur Modal Terhadap Penghindaran Pajak Pada Perusahaan Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2019–2023 Yonggi, Stepano Giuseppe; Sheryn, Sheryn; Collin, Evelyn Laurencia; Munthe, Herlin; Siregar, Kiki Hardiansyah
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (2026): 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.v7i3.10538

Abstract

Sektor properti dan real estat merupakan bagian signifikan dari perusahaan yang tercatat di Bursa Efek Indonesia (BEI). Sektor ini meliputi entitas bisnis yang bergerak dalam pembangunan, pengelolaan, dan pemasaran berbagai jenis properti, baik untuk hunian maupun komersial, seperti rumah tinggal, apartemen, gedung perkantoran, pusat perbelanjaan, hingga kawasan industri. Tujuan penelitian adalah untuk menganalisis dan mengetahui pengaruh good gorvenance corperate, kepemilikan manajerial, kepemilikan institutional dan struktur modal terhadap penghindaran pajak pada perusahaan sub sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2019-2023. Populasi dalam penelitian ini berjumlah 37 perusahaan dan sampel penelitian ini berjumlah 90. Hasil penelitian Dewan komisaris independen tidak memiliki pengaruh dan tidak signifikan terhadap penghindaran pajak. Kepemilikan manajerial tidak memiliki pengaruh dan signifikan terhadap penghindaran pajak. Kepemilikan institutional tidak memiliki pengaruh dan tidak signifikan terhadap penghindaran pajak. Struktur modal memiliki pengaruh positif dan signifikan terhadap penghindaran pajak. Dewan komisaris independen, kepemilikan manajerial, kepemilikan institutional dan struktur modal memiliki pengaruh positif dan signifikan terhadap penghindaran pajak.
The Effect of Net Profit Margin on Current Ratio in PT. Siantar Top, PT. Kimia Farma and PT. Gudang Garam Companies Period 2020-2022 Paskah Pardede; Herlin Munthe
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 2 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/nfje3213

Abstract

Net Profit Margin and Current Ratio are two financial ratios used to analyze the financial health of a company. Net Profit Margin is one of the important indicators to assess the financial performance of a company as it provides an insight into how effectively the company generates profits from its operations after considering all costs and expenses. It measures the company’s efficiency in generating profit from each unit of revenue. Companies with a high Net Profit Margin are often considered more attractive to investors because the high net profit indicates the company’s ability to generate strong cash flow and provide good returns to shareholders. Current Ratio is a liquidity ratio that measures a company’s ability to meet its shortterm obligations with liquid assets that can be quickly converted into cash. A high Current Ratio indicates that the company has sufficient current assets to meet its shortterm liabilities. This can provide assurance to investors that the company will not face financial difficulties in paying its obligations when they become due. This research aims to determine the influence of Net Profit Margin on Current Ratio in PT.Siantar Top, PT.Kimia Farma and PT. Gudang Garamwhich were studied on a quarterly basis during the period 2020-2022. This is quantitative research using secondary data, which are the financial statements of each company accessed through the official website of the Indonesia Stock Exchange (BEI). Data analysis was conducted using simple linear regression analysis with the assistance of SPSS softwareversion 25. The result of the research shows that simultaneously or collectively, Net Profit Margin has an influence on Current Ratio and partially, it is found that Net Profit Margin has a significant positive effect on Current Ratio. The coefficient of determination indicates a result of 0,304, which means that rthe influence of Net Profit Margin on Current Ratio is 30,4% while the remaining percentage is influenced by other factors that were not examined in this study.
The Influence of information Technology, Work Experience, Management Participation and HR Competence on the Effectiveness of Accounting Information Systems Elsa Putri Napitupulu; Herlin Munthe; Nur Ari Sufiawan
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 2 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/97xg0n04

Abstract

Analyzing is the aim of this study and proving that there is an influence between Information Technology, Work Experience, Management Participation and HR Competence at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra. This research utilizes primary data that has been obtained by distributing questionnaires to respondents. The respondents were employees who worked at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra. Sampling by saturated sample method using a sample of 80 employees. The results of partial testing show that the effectiveness of the accounting information system is positively and significantly influenced by information technology, work experience, management participation and HR competencies at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra. Simultaneously Information Technology, Work Experience, Management Participation and HR Competence have a positive and significant impact on the Effectiveness of the Accounting Information System at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra.
The Influence of the Effectiveness of Implementing Accounting Information Systems, Utilization of Technology, Human Resource Competency and Management Participation on Individual Performance: Study at Shopee Express Delivery Service Companies in Medan City Ryo Eru Nugraha Ginting; Herlin Munthe; Merry Rusida S; Kiki Hardiansyah Siregar
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 2 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/63kapw06

Abstract

The objective of this study is to investigate the impact of the implementation of accounting information systems, technology use, human resource competency, and management engagement on individual performance at Shopee Express, a delivery service firm located in the city of Medan. The present study employs quantitative data. The research was carried out at a logistics company called Shopee Express, located in the urban area of Medan. The study's population comprises all employees employed at the Shopee Express delivery service company in the city of Medan, amounting to a total of 60 individuals. The sample size for this study also consists of 60 people. The study incorporated a combination of primary and secondary data sources, as employed by the researcher. The findings and analysis of this study are presented as follows: (1) The implementation of accounting information systems has a noteworthy impact on individual performance, as evidenced by the statistical significance of the sig value being less than 0.05. The impact of technology utilization on individual performance is shown to be statistically significant, as indicated by a significance level of less than 0.05. The competency of human resources has a substantial impact on individual performance, as indicated by a statistically significant p-value of less than 0.05. The involvement of management has a substantial impact on the performance of individuals, as evidenced by the statistical significance of the relationship (p < 0.05). (5) The concurrent impact of establishing accounting information systems, utilizing technology, possessing human resource competence, and engaging in management participation has a noteworthy effect on individual performance, as indicated by a statistically significant p-value of less than 0.05. The Adjusted R-Square value is 0.641, indicating that the research variables provide a substantial contribution of 64.10% towards explaining individual performance. The remaining 35.90% is attributed to external factors beyond the scope of this study.
Co-Authors . Mukhar Abda Abda Agnes Dwi Putri Sihombing Agnes Thandania Blessky Agung Sahbana Aldi Pratama Butar-butar Andrew Angeline Angeline Armansyah Armansyah Armansyah Armansyah Bayu Wulandari Beatrix Patricia Lee Belinda Fernanda Butar Butar, Ribka Sari Charina Sembiring, Jessy Cici Handayani, Cici Collin, Evelyn Laurencia Cyntia Lee Dianty Putri Purba Efendi Napitupulu Elly Romy Elsa Putri Napitupulu Erni Yanti Natalia Eugenio Eugenio Evelyn Laurencia Collin Fajriah, Natasya Fannycia Fannycia Fannycia, Fannycia Feby Yoana Siregar Fermin Sri Kasih Lahagu Ficki Kristian Manurung Fidetri Kristian Waruwu Firdaus Hutahaean, Thomas Florence Manalu Flourencia Anggelinata Galumbang Hutagalung Gilbert, Gilbert Gabariel Tampubolon Ginting, Hemima Franika Br Ginting, Kristi Endah Ndilosa Ginting, Yara Ainy Br Guliva Salsabila Hemima Franika Br Ginting Hotma Ria Br Regar Inggrid prettysia Ira Caroline Panjaitan Ivana Ivana Rebecca Aprilia S. Depari Jenny Zain Jessi Charina Sembiring Jhon Lismart Benget. P. Joey Wijaya Tambunan Jojor Silalahi Jufri, Jufri Ardianta Ginting S Khairatun Nazah Khasrad . Khasrad, Khasrad Kiki Goslim Kiki Hardiansyah Siregar Kiki Hardiansyah Siregar Kiki Hardiansyah Siregar Lahagu, Fermin Sri Kasih Maduma Sari Sagala Marbun, Novita Royana Maria Rohalia Sinurat Maryana Erlic Matondang Elsa Siburian Matthew Parluhutan Napitupulu Maya Sabirina Penggabean Maya Syahlina Melfrianti Romauli Merry Rusida Merry Rusida S Merry Rusida S Nagian Toni Namira Ufrida Rahmi Nasib Natasya Fajriah Nicholas Kodanta Nidya Banuari Novita Royana Marbun Nur Ari Sufiawan Ocha Amellia Panggabean, Maya Sabirina Paskah Pardede Purba, Dianty Putri Purba, Melfrianti Romauli Purba, Purnama Yanti Purnama Yanti Purba Purnama Yanti Purba Putri Purba, Dianty Putri, Putri Irma Wantika Manurung Rafida Khairani Richna Handriyani Richna Handriyani Rido Bancin Rifqah Harahap Rifqah Harahap rifqah, Rifqah Harahap Rudiyanto Rudiyanto Rudiyanto Rusdimansyah Ryo Eru Nugraha Ginting Sabaruddin Chaniago Sahlan Tampubolon Sanju Imanuel Silaen Sari Butar Butar, Ribka Sertami, Sertami Oktavia Tarigan Sheryn Sheryn Sheryn, Sheryn Silkhe Hong Simorangkir, Else Rohayu Sinthya Maranatha hr Munthe Siregar, Kiki Hardiansyah Siswanto Siswanto Siswanto Siswanto Siti Junaida Hasibuan Stepano Giuseppe Yonggi Stephen Khutanto Tambunan, Joey Wijaya THOMAS FIRDAUS HUTAHAEAN Thomas Firdaus Hutahaean Tina Novianti Sitanggang Ufrida Rahmi, Namira Vilonika Br Napitupulu Waruwu, Fidetri Kristian Wenny Widiya Tahir Wita Novyanty Simanjuntak Wulandari, Bayu Yanti Purba, Purnama Yara Ainy Br Ginting Yonggi, Stepano Giuseppe Yosi Aprilani Br Perangin Angin