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All Journal Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Edueco Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Majalah Ilmiah UPI YPTK Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Accusi JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI Manajemen : Jurnal Ekonomi Jurnal Ilmiah Accusi
Sri Martina
Universitas Simalungun
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Pelatihan Penyusunan Laporan Pertanggungjawaban Keuangan Dalam Bentuk Bulung Setor GKPS Djuli Sjafei Purba; Wico Jontarudi Tarigan; Liharman Saragih; Tuahman Sipayung; Rosita Manawari Girsang; Mahaitin H Sinaga; Sri Martina
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/x9vah644

Abstract

Pertanggungjawaban keuangan sangat dibutuhkan oleh setiap organisasi, baik organisasi bisnis yang berorientasi laba maupun organisasi yang tidak berorientasi laba. Pertanggungjawaban yang akuntabel dan transparan dapat semakin meningkatkan kepercayaan pengguna laporan tersebut. Bentuk pertanggungjawaban keuangan masing - masing organisasi dirancang sesuai kondisi dan kebutuhan masing - masing. GKPS dalam hal pertanggungjawaban keuangan menerbitkan sebuah formular yang disebut dengan bulung setor. Bulung setor ini disusun oleh Bendahara yang dilaporkan setiap bulan. Sumber data yang digunakan untuk mengisi bulung setor adalah data keuangan yang terjadi pada setiap ibadah. Dan pada setiap ibadah dirancang formulir yang akan digunakan merekam transaksi keuangan. Data dari formular ini yang akan digunakan dalam mengisi formular Bulung Setor. Tim Pengabdi melakukan pendampingan pelatihan penyusunan atau pengisian Bulung Setor di GKPS Diateitupa. Sebelum melakukan pelatihan, terlebih dahulu melakukan obeservasi sehingga dapat dipahami apa yang menjadi kebutuhan mitra. Kemudian merancan metode pelaksanaan pelatihan. Selanjut nya menyiapkan bahan-bahan yang dibutuhkan yang akan digunakan pada pelatihan. Sesuai dengan jadwal yang sudah ditetapkan tim melaksanakan pendampingan. Peserta merasakan manfaat dari pendampingan dan menyarankan untuk melakukan pendampingan lebih lanjut, agar dapat menyusun Bulung Setor untuk kegiatan satu bulan penuh
Impact of Return on Asset, Current Ratio, and Debt to Equity Ratio on Price with BI Rate as Moderation Variable in Mining Company Wico Jontarudi Tarigan; Mahaitin H Sinaga; Sri Martina
Jurnal Ekuilnomi Vol. 6 No. 1 (2024): Ekuilnomi Vol 6(1) Feb 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/r1gwvc35

Abstract

The study empirically analyzes the impact of Return on Asset (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on the stock price, with the BI Rate as a moderating variable. This research evaluates how these financial ratios influence stock prices and examines the moderating effect of the BI Rate on the relationship between ROA, CR, DER, and stock prices. The research period spans from 2019 to 2021, with a sample population of 20 mining companies listed on the Indonesian Stock Exchange. Data analysis is conducted using multiple linear regression methods, including F tests and T tests, and the moderating effect is tested using the residual test. The results reveal that ROA, CR, and DER significantly influence stock prices when considered together. However, only ROA has a positive effect on stock prices when considered individually, while CR and DER do not significantly impact stock prices. Additionally, the BI Rate does not moderate the relationship between ROA, CR, DER, and stock prices.
POTENTIAL FACTORS THAT INFLUENCEFRAUDULENT FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY SECTOR Yesni Riana Damanik; Sri Martina
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/exvgtz11

Abstract

This research aims to determine the influence of financial targets, financial stability, external pressure, institutional ownership, and ineffective supervision of indications of the condition of financial reports in manufacturing companies in the consumer goods industry sector. The population in this study used manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) during the 2020 - 2023 period. The sampling technique used purposive sampling technique and produced a sample of 40 companies. The data analysis techniques used are descriptive statistical analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, customized r2, F test, and t test. Based on the research results, it shows that financial targets, financial stability, external pressure, institutional ownership and ineffective supervision are not effective in the condition of financial statements
Co-Authors Anggiat Sinurat Anggiat Sinurat Aprilia Suhani Choirunisa Utami Christin Imelda Girsang Cindi Anggraini Djahotman Purba Djuli Sjafei Purba Elfina O P Damanik Elfina O.P. Damanik Elfina Okto Posmaida Damanik Eva Sriwiyanti Ferdila Ferdila Ira Modifa Ita Mustika Mahaitin H Sinaga Marintan Saragih Muhammad Ramadhan Saragih Pandapotan Simatupang Ratih Resna Napitu Rosita Manawari Girsang Rosita Manawari Girsang Saragih, Liharman Siti Purwasih Taufik Parinduri Taufik Parinduri Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Vitryani Tarigan Wahyu Tamari Simanjuntak Wico Jontarudi Tarigan Yesni Riana Damanik Yoan Hendrawan Junpridan Saragih