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All Journal Jurnal Manajemen Jurnal Pengabdian Masyarakat Inovasi Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Ilmiah Accusi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Rike Yolanda Panjaitan
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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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

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Abstract

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.
DETERMINAN KUALITAS INFORMASI AKUNTANSI PADA PT. PERKEBUNAN NUSANTARA II Mulatua P. Silalahi; Gracesiela Yosephine Simanjuntak; Rike Yolanda Panjaitan; Duma Rahel Situmorang
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No1.pp64-73

Abstract

The purpose of this study was to examine the effect of the use of information technology, user experience and intensity of use on the quality of accounting information at PT. Nusantara Plantation II. The basic population of this research is the financial, administrative and human resource management staff of PT. Nusantara Plantation II. This study uses a saturated sampling technique to obtain the sample, so that all employees are used as samples. The data analysis technique used is descriptive statistical analysis and multiple linear analysis. The results showed that simultaneously the variable use of information technology, user expertise and intensity of use and user expertise have a significant effect on the quality of accounting information, while the use of information technology and user expertise partially has a significant positive effect on the quality of accounting information, while the intensity of use has no significant effect on the quality of accounting information PT Perkebunan Nusantara II.
The Influence of Timeliness in Digital Financial Reporting (E-Reporting) on Market Reaction at the Indonesia Stock Exchange: The Mediating Role of Information Asymmetry Gracesiela Yosephine Simanjuntak; Rimky Mandala Simanjuntak; Apriani Magdalena Sibarani; Rike Yolanda Panjaitan; Ivo Maelina Silitonga
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ywtgas73

Abstract

This research investigates how digital financial reporting timeliness (e-reporting) influences market reactions in the Indonesia Stock Exchange through reduced information asymmetry mechanisms. Drawing upon signaling theory, market efficiency theory, and information asymmetry theory, this study examines how timely electronic disclosure practices create value through improved market responsiveness and reduced uncertainty among investors. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 145 publicly listed companies in Indonesia (725 firm-year observations, 2019-2023), the research demonstrates that e-reporting timeliness significantly reduces information asymmetry (β = -0.683, p < 0.001) and positively influences market reactions (β = 0.534, p < 0.001). Information asymmetry substantially mediates the relationship between e-reporting timeliness and market reactions (indirect effect = 0.421, p < 0.001, VAF = 44.1%). The model explains 62.8% of information asymmetry variance and 58.3% of market reaction variance. This study provides comprehensive empirical evidence of how digital reporting infrastructure transforms capital market efficiency and investor decision-making processes in emerging market contexts
Audit Report Lag and Factors That Affect It in LQ45 Companies On The IDX Duma Megaria Elisabeth; Merry Anna Napitupulu; Septony B Siahaan; Rike Yolanda Panjaitan
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6tsbb603

Abstract

This study aims to analyze audit report lag and its determinants among companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) for the period 2020–2024. A quantitative approach was adopted using secondary data from annual reports and financial statements of 45 LQ45 companies. Variables examined include firm size, profitability, leverage, audit firm size, auditor opinion, audit committee, and solvability as independent variables against audit report lag as the dependent variable. Panel data regression with fixed effects estimation was employed. Results indicate that firm size (β = -3.812, p < 0.001), profitability (β = -2.147, p < 0.001), audit firm size (β = -8.423, p < 0.001), and audit opinion (β = -5.214, p < 0.001) significantly and negatively affect audit report lag. Leverage (β = 2.341, p < 0.001) shows a significant positive effect. The R² of 0.684 confirms that independent variables explain 68.4% of audit report lag variation. This study updates the literature by specifically focusing on LQ45 companies as Indonesia's blue-chip firms, offering the latest empirical evidence on determinants of audit report lag within Indonesia's evolving post-pandemic capital market context.
Analysis Of The Influence Of Loan To Deposit Ratio, Capital Adequacy Ratio, Non-Performing Loan, Operational Efficiency Ratio, And Total Asset Turnover On Return On Asset Of Commercial Bank Listed On The Indonesian Stock Exchange Period 2019-2023 Duma Rahel Situmorang; Farida Sagala; Ivo Maelina Silitonga; Rike Yolanda Panjaitan; Lamria Sagala
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: 10.36985/81br1521

Abstract

The aim of this study to determine the effect of the loan to deposit ratio, capital adequacy ratio, non perfoming loan, operational efficiency ratio, total asset turnover on thw return on assets of commercial banks on the BEI for the 2019-2023 period. This research is a type of causal associative research with the research population being conventional commercial banks registered with the BEI in 2019-2023 which amounted to 45 banks. The sample is done by purposive sampling in order to obtain 28 banks that match the criteria and become the research sample. The type pf data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is a multiple regression analysis. The results showed that partially operational efficiency ratio had a positive and significant effect on return on assets. Meanwhile, loan to deposit ratio and non performing loan have a positive and do not have a significant effect on return on assets. Capital adequacy ratio and the total asset turnover had a negative and do not significant effect on return on assets. Simultaneously, all independent variables affect the return on assets of conventional commercial banks registered with the BEI
THE EFFECT OF REGIONAL ORIGINAL REVENUE AND REMAINING BUDGET FINANCING ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE OF PROVINCIAL LOCAL GOVERNMENTS NORTH SUMATRA FOR THE PERIOD 2018 - 2022 Mitha Christina Ginting; Arthur Simanjuntak; Duma Rahel Situmorang; Rike Yolanda Panjaitan; Reymondo Simanjuntak
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/zf0wsz66

Abstract

Regional Original Revenue is “all revenues received by the region obtained from various existing in the region, collected in accordance with applicable laws and regulations”. Remaining Budget Financing is “the difference between the realization of budget revenues and expenditures in one period. The purpose of this study was to test and analyze the effect of Local Original Revenue and Remaining Budget Financing on Local Government Financial Performance. The sample of this study was 33 districts / cities in North Sumatra province in 2018 - 2022 and obtained a total of 165 observation data. The sample technique used was saturated sample. According to the findings of this study, Local Revenue has a significant positive effect on Local Government Financial Performance, but Remaining Budget Financing has a significant negative impact. Simultaneously or together, Local Revenue and Budget Financing Surplus have a significant positive impact on Local Government Financial Performance. The two independent variables, Regional Original Revenue and Remaining Budget Financing, can account for 30.9% of the Local Government Financial Performance variable, with the remaining 69.1% explained by variables not included in the study
Co-Authors Apriani Magdalena Sibarani Arthur Simanjuntak Dimita Hemalli Premasari Purba Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Farida Sagala GRACESIELA YOSEPHINE SIMANJUNTAK Ivo Maelina Silitonga Januardi Mesakh Junika Napitupulu Melanthon Rumapea Merry Anna Napitupulu Mitha Christina Ginting Mitha Christina Ginting Mulatua Silalahi, Mulatua Naomi Febrianti Siringoringo Nurwijayanti Reymondo Simanjuntak Rimky Mandala Simanjuntak Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Siahaan, Septony B Sondang N.B. Marbun Wesly Andri Simanjuntak