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All Journal Accounting Analysis Journal Jurnal Akuntansi Aktual Dinamisia: Jurnal Pengabdian Kepada Masyarakat METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Owner : Riset dan Jurnal Akuntansi FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Basic and Applied Accounting Research Journal Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi

Elisabeth, Duma Megaria

Universitas Methodist Indonesia

Author-ID : 2785961

Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pelatihan Penyusunan Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Panti Asuhan Gelora Kasih Sibolangit Sahala Purba; Duma Megaria Elisabeth; Deby Tobing; Rejeki Elmawati; Leni Siagian; Hizkia Tambunan; Selvina Sitorus; Abdi Nadeak
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i2.9800

Pengabdian ini bertujuan buat memberikan masukkan kepada Panti Asuhan agar dapat mengaplikasikan Interpretasi Standar Akuntansi Keuangan (ISAK)35 dalam penyajikan laporan keuangan yang akan disampaikan kepada pihak-pihak donatour sehingga pihak penyumbang dapat percaya dengan dana yang disumbangkannya kepada pihak panti, sehingga akan terjadi keberlanjutan para pihak donatour untuk menyumbangkan dananya kepada panti asuhan. Adapun metode pengabdian yang dilakukan menggunakan metode kualitatif deskriptip yaitu melakukan wawancara mendalam kepada pihak panti asuhan tentang bagaimana selama ini sistem pelaporan keuangan yang digunakan pada panti asuhan dan bagaimana tanggapan pihak donatour terhadap sistem pelaporan yang dilakukan pihak panti, apakah pihak donatour dapat menerimanya atau tidak. Pengabdian masyarakat ini dilakukan pada bulan Desember 2021 dengan jumlah peserta 8 orang. Adapun yang menjadi hasil dari wawancara yang didapatkan dari pihak panti asuhan bahwa selama ini penyajian laporan keuangan hanya digunakan dengan menyajikan penerimaan aliran kas dan pengeluaran aliran kas saja yang diumumkan pada gereja setiap akhir bulannya di dalam warta jemaat. Sehingga bisa disimpulkan bahwa panti asuhan gelora kasih belum menerapkan secara sepenuhnya ISAK 35 dalam penyajian laporan keuangannya itu disebabkan keterbatasan sumber daya manusia yang dimiliki pada panti asuhan, dengan demikian dengan adanya pelatihan ini panti asuhan dapat menerapkan ISAK 35 dalam penyusunan laporan keuangannya.

Determination in village financial governance during the COVID-19 pandemic Rimky Mandala Putra Simanjuntak; Duma Megaria Elisabeth; Sahala Purba; Santy Sitohang; Novita Tarigan
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 1, FEBRUARI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i12023p024

AbstractThe purpose of this research is to examine the relationship between accountability, transparency, and understanding of the village officials in village financial governance during the COVID-19 pandemic in villages around Biru-Biru District, Deli Serdang Regency. This quantitative research used primary data collected from a questionnaire survey in 17 villages in Biru-Biru District, Deli Serdang Regency, from January to March 2022. The samples consisted of the village chief, the secretary, and the head of finance. In total, the respondents were 51. The results of this research indicate that accountability and understanding of village officials have a positive and significant effect on the village’s financial management, but transparency has a negative effect on village financial governance. Therefore, a good understanding from the village officials will improve village financial management and fulfill the expectations of the central government to advance the economy of Indonesian rural communities, especially during the COVID-19 pandemic.AbstrakTujuan penelitian ini adalah untuk memeriksa hubungan antara akuntabilitas, transparansi, dan pemahaman pejabat desa dalam pengelolaan keuangan desa selama pandemi COVID-19 di desa-desa di sekitar Distrik Biru-Biru, Deli Serdang Regency. Penelitian kuantitatif ini menggunakan data primer yang dikumpulkan dari survei kuesioner di 17 desa di Distrik Biru-Biru, Deli Serdang Regency, dari Januari hingga Maret 2022. Sampel terdiri dari kepala desa, sekretaris, dan kepala keuangan. Total responden adalah 51. Hasil penelitian ini menunjukkan bahwa akuntabilitas dan pemahaman pejabat desa memiliki efek positif dan signifikan pada manajemen keuangan desa, tetapi transparansi memiliki efek negatif pada pemerintahan keuangan desa. Oleh karena itu, pemahaman yang baik dari para pejabat desa akan meningkatkan manajemen keuangan desa dan memenuhi harapan pemerintah pusat untuk memajukan perekonomian masyarakat pedesaan Indonesia, terutama selama pandemi COVID-19.

RISIKO DAN MANAJEMEN RISIKO TERHADAP KECURANGAN PENGENDALIAN DAN AKUNTANSI MANAJEMEN Christina Verawaty Situmorang; Duma Megaria Elisabeth; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.851

Recent global events, particularly the global financial crisis, have renewed and strengthened interest in risk and the types of systems used to manage it. One area that has received relatively little attention is risk, risk management, and the interrelationships between managerial accounting and management practices. The methodology used in this research is library research. Processes related to the relationship between observed phenomena to the dynamics of the relationship, always use scientific logic. Although the data source for this research is a secondary data source consisting of significant previous scientific research articles in the form of books and other scientific works containing different perspectives. This research provides an introduction to risk in management accounting and control and a special edition of the Journal of Risk Management. It is argued that risks and how they are managed have become a hallmark of organizational life in both the public and private sectors. By changing organizational practices, risk management can facilitate and justify certain types of organizations. It can change the boundaries of responsibility and accountability in an organization by representing a certain way of organizing individuals and activities. In addition, it is said that risk management is a major issue because it has moved from a purely financial issue (risk assessment, derivatives, etc.) or accounting (financial report disclosure, etc.) to one of business controls. An area where management accounting should be involved. This article also examines the potential side effects of risk management, including issues of trust and accountability, but also focuses on managing secondary or defensive risks and reputational risks that arise.

PELATIHAN AKUNTANSI PENGELOLAAN KEUANGAN DESA: Pada Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang Melanthon Rumapea; Arthur Simanjuntak; Duma Megaria Elisabeth; Mitha Christina Ginting; Sahala Purba; Septony Benyamin Siahaan; Dompak Pasaribu; Rike Yolanda Panjaitan; Wesly Andri Simanjuntak; Januardi Mesakh
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 1 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

The purpose of this training is to increase the knowledge of village heads and village officials about accounting, so that they can record village financial transactions accurately and correctly. The method of implementing community service activities is carried out in several stages, namely the preparation stage, implementation stage, evaluation stage and reporting stage. The results of interviews with the Village Head and Village Apparatus regarding village financial management include: 1. Planning Stage: in this stage the village head and village apparatus identify problems that exist in the field later, accommodate proposals given by the community through the Badan Permusyawaratan Desa (BPD) as well as community leaders. 2. Implementation Phase: Submissions for implementation activities can be accepted if they have completed the activity implementation documents. 3. Administration stage: the treasurer must compile a report, how much is the income and how much is the expenditure, then everything is detailed for what the funds are used for. 4. Reporting Stage: At the reporting stage, the village treasurer is responsible. The village treasurer has the obligation to record every end of the month in an orderly manner and account for money through an accountability report. 5. Accountability Stage: the village head is basically responsible to the people where the accountability procedure will be submitted to the Bupati/Walikota through the Camat.

SISTEM AKUNTANSI PENDAPATAN PADA BADAN PENGELOLA KEUANGAN, PENDAPATAN DAN ASET DAERAH KOTA TEBING TINGGI Annelise Sasmita Tobing; Sahala Purba; Duma Megaria Elisabeth
Majalah Ilmiah METHODA Vol. 7 No. 2 (2017): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol7No2.pp18-25

Penelitian ini bertujuan untuk mengetahui Penerapan Sistem Akuntansi Pendapatan Terhadap Pendapatan Asli Daerah di Badan Pengelola Keuangan, Pendapatan dan Aset Daerah Kota Tebing Tinggi. Data yang dikumpulkan berupa data sekunder yang diperoleh dari sumber pihak – pihak lain di perusahaan, yang sudah diolah dan relevan dengan penelitian ini, seperti gambaran umum perusahaan yang meliputi sejarah, pergantian Dinas Pendapatan, dan Jabatan Fungsional serta informasi penerapan sistem akuntansi pendapatan di BPKPAD terhadap Pendapatan Asli Daerah. Metode analisis penelitan ini menggunakan metode data kualitatif mengumpulkan dan menyajikan data, menganalisis dan mengembangkan teori. Hasil penelitian ini menjelaskan bahwa menurunnya efisiensi dan efektifitas Pemerintah Kota Tebing Tinggi dalam mengelola dan memanfaatkan potensi daerah dan digunakan untuk peningkatan kesejahteraan masyarakat dan belum optimalnya koordinasi antar unit kerja, dan menunjukkan bahwa Sistem Akuntansi Pendapatan yang diterapkan terhadap Pendapatan Asli Daerah di BPKPAD Kota Tebing Tinggi belum baik pada tahun 2013 – 2016 yang terdapat kekurangsempurnaan dalam pecatatan yang dilakukan oleh Bendahara Penerimaan atas semua penerimaan ke aplikasi SIMDA.

PENERAPAN METODE ACTIVITY BASED COSTING UNTUK MENENTUKAN TARIF KAMAR HOTEL PADA HOTEL TOLEDO INN DI SAMOSIR Hervina Friska Siregar; Jaminta Sinaga; Duma Megaria Elisabeth
Majalah Ilmiah METHODA Vol. 7 No. 2 (2017): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol7No2.pp26-37

Dalam penentuan tarif kamar produk, sistem akuntansi biaya konvensional kurang sesuai untuk diterapkan di era teknologi yang modern seperti saat ini. Karena sistem ini mempunyai beberapa kelemahan. Diantaranya adalah memberikan informasi biaya yang terdistorsi. Distorsi timbul karena adanya ketidakakuratan dalam pembebanan biaya, sehingga mengakibatkan kesalahan penentuan biaya, pembuatan keputusan, perencanaan dan pengendalian. Aktivitas biaya produksi berperan dalam menentukan tarif produksi dan menghasilkan penetapan harga jual yang tepat. Pengelolaan biaya seperti penggunaan Activity Based Costing dapat membantu menganalisis perhitungan apabila data terjadi over costing dan under costing pada setiap produk. Activity Based Costing adalah metode penentuan harga pokok yang menelusuri biaya ke aktivitas, kemudian ke produk. Metode Activity Based Costing dinilai lebih akurat dalam membebankan biaya overhead kepada produk karena mempergunakan lebih dari satu cost driver. Sehingga, biaya overhead yang dialokasikan lebih proporsional. Hasil penelitian menunjukkan penggunaan metode Activity Based Costing dalam perhitungan tarif kamar hotel akan menghasilkan tarif kamar yang akurat, karena biaya-biaya yang terjadi dibebankan pada produk atas dasar aktivitas dan sumber daya yang dikonsumsikan oleh produk dan juga menggunakan dasar lebih dari satu cost driver.

SISTEM INFORMASI PERSEDIAAN BARANG PADA ATHLETIC MUSIC & SPORTS Giann Moses Lase; Emma Rosinta Simarmata; Duma Megaria Elisabeth
TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Vol 1 No 1 (2021): TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Athletic Music & Sports is a sales company located in Medan, North Sumatra. Athletic Music & Sports sells a variety of Music & Sports equipment. Therefore, Athletic Music & Sports has some data that requires computerized data management so that the resulting information system can be maximized. One of the things that requires computerized data management is inventory data management, where inventory data is one of the most important assets in every company. The management of computerized inventory data must also be accompanied by better security so that the security of the data is guaranteed. The system to be built is an inventory information system using visual basic and Microsoft Access as a database. The research methods used are case studies, observation, interviews, and library methods. This system is expected to be able to help Athletic Music & Sports to make the inventory system better and more structured.

PERANCANGAN SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS PADA UD. ENDA TANI BERBASIS WEB MENGGUNAKAN FRAMEWORK LARAVEL Felisa Deswana Sianturi; Rena Nainggolan; Duma Megaria Elisabeth
TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Vol 2 No 1 (2022): TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi
Publisher : Universitas Methodist Indonesia

One of the fields where science and information technology has experienced rapid progress is in the business world. The pace of technological progress is getting faster, demanding the economic sector to follow too. This is especially true for the needs of agricultural businesses, considering that today's business management techniques by utilizing digital media are increasingly effective and efficient. UD. Enda Tani is a private company engaged in the field of agricultural equipment and tools. Still using a manual system in running their business and have not switched to using a digital system. Enda Tani will develop a web-based cash receipts and disbursement information system by utilizing the Laravel framework and MySQL database to improve UD's performance. The system created will be able to produce customer data, inventory data, expired goods data, cash receipts, and disbursement transaction processing data and can make reports simpler and more effective, present accurate, relevant, and timely information, and can facilitate transactions from customers to UD. Enda Tani with computerization. The author uses observation and interviews to compile the requirements needed for information system design at UD Enda Tani. In addition, the authors use database and interface design to create a system for making cash receipts and disbursements information systems.

Pelatihan Penyusunan Anggaran Berbasis Microsoft Excel Bagi Pelaku UMKM Desa Baru Kecamatan Pancur Batu Duma Megaria Elisabeth; Septony B. Siahaan; Dimita H.P. Purba; Mitha C. Ginting; Lamria Sagala; Melanthon Rumapea; Junika Napitupulu; Saur Melianna; Rike Yolanda Panjaitan; Januardi Mesakh; Sondang N.B. Marbun
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): Mei
Publisher : LPPM STIM Sukma

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

Kegiatan pengabdian kepada masyarakat merupakan salah satu tridharma perguruan tinggi di samping pengajaran, penelitian dan pengabdian kepada masyarakat yang wajib dilakukan oleh sivitas akademika perguruan tinggi. Melalui pengabdian masyarakat, Program Studi Akuntansi Universitas Methodist Indonesia hadir di hati masyarakat, khususnya Desa Baru, Kecamatan Pancur Batu, Kabupaten Deli Serdang. Tujuannya adalah untuk menerapkan hasil pembelajaran dan penelitian untuk pendidikan dan untuk menginformasikan kemajuan sosial sains. Aplikasi umum dari pengetahuan akuntansi yang kerap diterapkan dalam kasus ini mengenai pelatihan penyusunan anggaran untuk Usaha Mikro Kecil Menengah. Sebanyak 18 peserta dari pelaku UMKM mengikuti kegiatan pelatihan penyusunan anggaran berbasis Microsoft excel bagi pelaku UMKM. Kegiatan dibagi menjadi dua tahap, meliputi penjelasan umum penganggaran bagi UMKM dan sesi tanya jawab dari para peserta. Mengetahui hal tersebut, diharapkan masyarakat desa khususnya UMKM dapat menganggarkan dengan tepat dalam menyusun anggaran UMKM. Sebagai hasil dari kegiatan ini, masyarakat desa khususnya pelaku UMKM akan mendapatkan tambahan informasi dalam penyusunan anggaran bagi pelaku UMKM. Selain itu, para pembicara dan peserta berbagi pengalaman dalam memecahkan masalah yang dihadapi dalam penyusunan anggaran berbasis Microsoft excel bagi pelaku UMKM.

CORPORATE GOVERNANCE AS A MODERATING VARIABLE INFLUENCE OF STOCK TURNOVER, EXTENSIBLE BUSINESS REPORTING LANGUAGE AND AUDIT QUALITY ON INFORMATION ASYMETRIES Arthur Simanjuntak; Christina Verawaty Situmorang; Duma Megaria Elisabeth; Mitha Christina Ginting; Lamria Sagala
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.493

The purpose of this study was to determine the role of corporate governance as a moderating variable effect of stock turnover, extensible business reporting language and audit quality on information asymmetry. The population of this research is all companies in the retail sector that are listed on the IDX for the 2019-2021 period, totaling 25 companies. The sample of this study adopted a purposive sampling method, so that the samples taken were 11 companies. The analysis technique used in this research is panel data regression analysis and moderation test. The results showed that stock turnover and extensible business reporting language had a significant positive effect on information asymmetry. On the other hand, audit quality has no significant effect on information asymmetry. Simultaneously, stock turnover, extensible business reporting language, and audit quality have a significant effect on information asymmetry. The role of corporate governance can strengthen the effect of stock turnover on information asymmetry. The role of corporate governance can weaken the extensible business reporting language against information asymmetry. Meanwhile, the role of corporate governance is not able to moderate audit quality on information asymmetry.Keywords: Stock Turnover, Extensible Business Reporting Language, Audit Quality, Information Asymmetry, Corporate Governance.

Co-Authors Abdi Nadeak Annelise Sasmita Tobing Arthur Simanjuntak Bangun, Joy Erivan Pratama Br. Ginting, Paschloudya Christina Verawaty Situmorang Deby Tobing Dimita Hemalli Premasari Purba Dimita HP Purba Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Emma Rosinta Simarmata Erissa Antheresya Butar Butar Farida Sagala Felisa Deswana Sianturi Giann Moses Lase Ginting, Mitha C. Ginting, Mitha Christina Goh, Thomas Sumarsan Hervina Friska Siregar Hizkia Tambunan Ivo Maelina Silitonga Jamaluddin Jamaluddin Jaminta Sinaga Jaminta Sinaga, Jaminta Januardi Mesakh Juni Elisa Sari Ginting Junika Napitupulu Kristanty M N Nadapdap Lamria Sagala Leni Siagian Lyna M. N. Hutapea Maharani, Nurul Latiefah Manalu, Offiani Marbun, Sondang Melanthon Rumapea Mesakh, Januardi Mitha Christina Ginting Nadapdap, Kristanty M. N. Nadapdap, Kristanty M.N. Nadiya Meilani Tarigan Novita Tarigan Nurul Hasanah Purba, Dimita H. P. Purba, Dimita H.P. Purba, Livia Grestallia Putra Pratama Putri Sopianna Sianturi Rasmulia Sembiring Rejeki Elmawati Rena Nainggolan Resianta Perangin-Angin Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Rintan br Saragih Rintan Saragih Rintan Saragih, Rintan Rustri Ningsih Gultom Sagala, Lamria Sahala Purba Santy Sitohang Sapitri, Nurul Saur Melianna Saur Melianna Sipayung, Saur Melianna Selvina Sitorus Sembiring, Yosephine N. Septony B. Siahaan Siahaan, Septony B Siahaan, Septony B Sihombing, Yohanna Paulina Simanjuntak, Faido M. P. Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Wesly A. Simbolon, Roma Siregar, Elizabeth Siregar, Hervina Friska Sitanggang, David Patar Situmorang, Christina Verawaty Sondang N.B. Marbun Sumardi Adiman Tambunan, Jesica Tobing, Annelise Sasmita Wesley Simanjuntak Wesly Andri Simanjuntak Yosephine Sembiring Zai, Farrel Arvid Faoloaro

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