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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
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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Pengaruh Kompetensi Aparatur, Budaya Organisasi, Good Governance, dan Sistem Pengendalian Internal Terhadap Upaya Pencegahan Fraud Pada Pemerintahan Kabupaten Samosir Duma Megaria Elisabeth; Erissa Antheresya Butar Butar; Rintan br Saragih
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah AccUsi - Vol 5 No 2 November 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v5i2.752

Abstract

Pada saat ini fraud masih menjadi masalah yang serius di pemerintahan kabupaten. Terdapat potensi adanya kesalahan pengelolaan anggaran mulai dari pelaksanaaan, penatausahaan, pertanggung jawaban dan pelaporannya. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana inisiatif anti-fraud Pemerintah Kabupaten Samosir dalam kaitannya dengan kompetensi aparatur, budaya organisasi, tata kelola yang baik, dan mekanisme pengendalian internal. Studi ini menggunakan cara kuantitatif penyelidikan penyebab potensial. Pegawai Badan Pengelola Keuangan dan Pendapatan Daerah (BKPPD) Kabupaten Samosir pada bulan Maret 2023 menjadi demografi dan sampel penelitian. Kuesioner menjadi sumber data primer, sedangkan laporan realisasi anggaran menjadi data sekunder. Analisis regresi linier berganda dilakukan dengan bantuan program SPSS 24. Penelitian ini mengkonfirmasi temuan sebelumnya bahwa kompetensi aparatur, budaya organisasi, dan tata kelola yang baik semuanya memiliki peran yang menguntungkan dalam mengurangi terjadinya kecurangan. Sementara itu, tidak ada efek yang dapat diamati dari sistem pengendalian internal terhadap tindakan anti-fraud
Factors Affecting Accountability Government Institution Performance Arthur Simanjuntak; Septony B. Siahaan; Duma Rahel Situmorang; Duma Megaria Elisabeth
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.61983

Abstract

Purpose : The purpose of this empirical study is to investigate the influence of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets on the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Method : This study employs a causative contextual research approach. The population for this study consists of 119 individuals. Primary data for this research were collected using an empirical approach, which involved the distribution of questionnaires to respondents. One hundred-five questionnaires were sampled and analyzed through the saturated sampling method. Findings : The results indicate that both simultaneous and partial effects of internal control, clarity of budget targets, reporting systems, and performance-based budgets significantly influence the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Novelty : This research distinguishes itself from previous studies by highlighting that the variable with the most substantial impact on the performance accountability of government agencies within the BPKAD of the North Sumatra Provincial Government is a combination of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets, which form an inseparable unit. Keywords : Internal Control; Clarity of Budget Goals, Reporting System; Performance-Based Budget; Performance Accountability of Government Agencies
The Influence Of Transparency, Accountability, Community Participation On Village Fund Management In Realizing Good Governance In Mountain Villages In Tigabinanga District" Karo District Mitha Christina Ginting; Arthur Simanjuntak; Septony B Siahaan; Duma Megaria Elisabeth; Juni Elisa Sari Ginting
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi 6(1) MEI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v6i1.1206

Abstract

This research aims to analyze the influence of transparency, accountability, and community participation on the management of village funds in realizing good governance in villages in Tigabinanga District, Karo Regency. The sample size for this research was 30 village officials divided into four villages, namely Gunung, Kem - Kem, Kuta Raya, and Kuta Buara. The data analysis method uses multiple linear regression. The research results show that partial transparency has no significant effect on village fund management, while accountability and community participation have a positive and significant effect on village fund management. The results simultaneously show that transparency, accountability, and community participation have a significant effect on village fund management
The Influence Of Profitability, Goodcorporate Governance And Audit Qualityon Tax Avoidance In Pharmacy Companieslisted On The Indonesian Stock Exchange Duma Megaria Elisabeth; Wesly Andri Simanjuntak; Kristanty M N Nadapdap; Rintan Br Saragih; Rustri Ningsih Gultom
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi 6(1) MEI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v6i1.1221

Abstract

The aim of this research is to test and analyze the influence of profitability, good corporate governance and audit quality on tax avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 –2022. The population of this research is 11 sample companies. The sampling method used was purposive sampling, so that 10 pharmaceutical companies were obtained.The data used in this research are financial reports (annual reports) from companies which can be accessed via the Indonesia Stock Exchange website. The data analysis technique used is a quantitative technique. The results of this research show that partially profitability, good corporate governance have a significant effect on tax avoidance, audit quality does not have a significant effect on tax avoidance. Simultaneously, the independent variables, namely profitability, good corporate governance and audit quality, have 34.0% influence on tax avoidance and 66.0% are influenced by other factors. For this reason, the author suggests that the population in the next study can be replaced with other industries and add independent research variables in future research
POLA YANG DIUSULKAN DALAM MENDUKUNG KEBERLANJUTAN KEWIRAUSAHAAN SOSIAL Saragih, Rintan; Nadapdap, Kristanty M. N.; Elisabeth, Duma Megaria
Majalah Ilmiah METHODA Vol. 13 No. 3 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol13No3.pp299-306

Abstract

Social entrepreneurship is currently receiving attention in a number of countries, including Indonesia. The existence of social entrepreneurship can make a real contribution to improving the community's economy. This research was conducted in Deli Serdang district, North Sumatra with informants who were social entrepreneurs. From the initial map, information was obtained that in the absence of a brand, the need for support from an institution and differences in the behavior of social entrepreneurship actors in viewing institutional support. This research uses qualitative research with a phenomenological approach. The research results show a number of categories, memo fund themes which then produce patterns in supporting the desire for social entrepreneurial activities.
PELAKSANAAN PROGRAM LITERASI, NUMERASI DAN ADAPTASI TEKNOLOGI INFORMASI DAN ADMINISTRASI KAMPUS MENGAJAR ANGKATAN 4 DI SMP MUHAMMADIYAH 57 MEDAN Elisabeth, Duma Megaria; Hasanah, Nurul; Maharani, Nurul Latiefah; Sapitri, Nurul; Manalu, Offiani; Br. Ginting, Paschloudya
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp77-83

Abstract

The Independent Campus Learning Program (MBKM) is one of the programs organized by the Ministry of Education and Culture. The Teaching Campus Program is one of the programs in the Merdeka Learning Campus Program which has the aim of teaching, as well as increasing numeracy literacy, assisting technology, and assisting school administration and teachers in target schools. One of the schools that became the target of the Teaching Campus Batch 4 program was SMP Muhammadiyah 57 Medan, which is located on Jl. Mustafa, Glugur Darat I District, East Medan District, North Sumatra Province. In the Teaching Campus program, students who are appointed to take part in the program have the responsibility of assisting the school in the teaching process, assisting with adaptation to technology, and assisting with school administration. In addition, Teaching Campus students have the responsibility to improve student character and increase student interest in learning after this pandemic. The purpose of student participation in the Teaching Campus program is a process of adding relationships, adding experience outside the world of lectures, developing students' insights, character and soft skills, encouraging and spurring national development by fostering student motivation to participate in development, as well as increasing the role and the real contribution of universities and students in the development of education in Indonesia.
Sistem Informasi Penerimaan dan Pengeluaran Kas Pada Klinik Sarfina Sembiring Berbasis Web Bangun, Joy Erivan Pratama; Perangin-angin, Resianta; Elisabeth, Duma Megaria
TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Vol 4 No 2 (2024): TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/tamika.Vol4No2.pp176-182

Abstract

Sarfina Sembiring Clinic is located at Jalan Cinta Karya No. 60 B Sari Rejo Village, Medan Polonia District, which operates in the Community Health Center Sector. The problem that occurs is that the cash receipt and financial expenditure data processing system at the Sarfina Sembiring Clinic is currently still carried out using a manual recording system to provide ineffective and inefficient reports. The researcher aims to research and help solve the problems faced by the Sarfina Sembiring Clinic, namely by designing a web-based cash receipt and disbursement system. With the development of this information system, it is hoped that the clinic will have a better financial system as well as providing effective reports and archive structured reports. The information system created is expected to help the Sarfina Sembiring Midwife Clinic in improving health services and organizational performance, as well as in the administration of cash receipts and disbursements.
CORPORATE GOVERNANCE AS A MODERATING VARIABLE INFLUENCE OF STOCK TURNOVER, EXTENSIBLE BUSINESS REPORTING LANGUAGE AND AUDIT QUALITY ON INFORMATION ASYMETRIES Simanjuntak, Arthur; Situmorang, Christina Verawaty; Elisabeth, Duma Megaria; Ginting, Mitha Christina; Sagala, Lamria
JURNAL AKUNTANSI FINANCIAL 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

Abstract

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.
The Influence Of Transparency, Accountability, Community Participation On Village Fund Management In Realizing Good Governance In Mountain Villages In Tigabinanga District" Karo District Mitha Christina Ginting; Arthur Simanjuntak; Septony B Siahaan; Duma Megaria Elisabeth; Juni Elisa Sari Ginting
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2gpmq412

Abstract

This research aims to analyze the influence of transparency, accountability, and community participation on the management of village funds in realizing good governance in villages in Tigabinanga District, Karo Regency. The sample size for this research was 30 village officials divided into four villages, namely Gunung, Kem - Kem, Kuta Raya, and Kuta Buara. The data analysis method uses multiple linear regression. The research results show that partial transparency has no significant effect on village fund management, while accountability and community participation have a positive and significant effect on village fund management. The results simultaneously show that transparency, accountability, and community participation have a significant effect on village fund management
The Influence Of Profitability, Goodcorporate Governance And Audit Qualityon Tax Avoidance In Pharmacy Companieslisted On The Indonesian Stock Exchange Duma Megaria Elisabeth; Wesly Andri Simanjuntak; Kristanty M N Nadapdap; Rintan Br Saragih; Rustri Ningsih Gultom
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/x6ctsj63

Abstract

The aim of this research is to test and analyze the influence of profitability, good corporate governance and audit quality on tax avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 –2022. The population of this research is 11 sample companies. The sampling method used was purposive sampling, so that 10 pharmaceutical companies were obtained.The data used in this research are financial reports (annual reports) from companies which can be accessed via the Indonesia Stock Exchange website. The data analysis technique used is a quantitative technique. The results of this research show that partially profitability, good corporate governance have a significant effect on tax avoidance, audit quality does not have a significant effect on tax avoidance. Simultaneously, the independent variables, namely profitability, good corporate governance and audit quality, have 34.0% influence on tax avoidance and 66.0% are influenced by other factors. For this reason, the author suggests that the population in the next study can be replaced with other industries and add independent research variables in future research
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