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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Abdi Ilmu FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Inovasi Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Media Akademik (JMA) Jurnal Ilmiah Accusi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Mitha Christina Ginting
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH STRUKTUR ASET, PROFITABILITAS, GROWTH OPPORTUNITY, KEBIJAKAN DIVIDEN, DAN FIRM SIZE TERHADAP STRUKTUR MODAL (Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2020) Margaretha Marini Sinaga; Arthur Simanjuntak; Mitha Christina Ginting; Melanthon Rumapea
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This research aims to determine the influence of asset structure, profitability, growth opportunity, dividend policy, firm size on capital structures in LQ45 companies listed on the Indonesia Stock Exchange in 2015-2020. This study uses secondary data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The population of the study consisted of 45 companies and the sampling method was carried out by purposive sampling method. The results of this study show that asset structure has a significant negative effect on capital structure, profitability has a significant positive effect on capital structure, growth opportunity has no significant negative effect (no effect) on capital structure, dividend policy has no negative effect (no effect) on capital structure, firm size has no negative effect (no effect) on capital structure. asset structure, profitability, growth opportunity, dividend policy, and firm size have a significant effect on the capital structure of LQ45 companies listed on the Stock Exchange (Period 2015-2020).
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI APARATUR TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Dinas Kesehatan Kabupaten Karo) Purnama Sari Br Sinulingga; Arthur Simanjuntak; Mitha Christina Ginting
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to examine the effect of applying the government's internal control system, regional financial accounting system, utilization of information technology, and apparatus competence simultaneously on the quality of local government financial reports at the Karo District Health Office. In this research method, the type of research used is causal associative research with a quantitative approach. The population in this study were all employees at the Karo District Health Office whose sampling technique used the saturated sampling technique. The data analysis method used is multiple linear regression with the help of SPSS 25. The analysis process carried out is data quality test, classical assumption test, and hypothesis testing. Based on the results of the study, it was found that the implementation of the government's internal control system had a significant positive effect on the quality of local government financial reports at the Karo District Health Office, the regional financial accounting system had a significant positive effect on the quality of local government financial reports at the Karo District Health Office. The use of information technology has a significant positive effect on the quality of local government financial reports at the Karo District Health Office. Apparatus competence has a positive and insignificant effect or in other words does not significantly affect on the quality of local government financial reports at the Karo District Health Office. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DAERAH (Studi Kasus Pada Badan Pengelolaan Keuangan, Pendapatan, dan Aset Daerah Kabupaten Karo) Emiya Sri Hagana Br Brahmana; Arthur Simanjuntak; Mitha Christina Ginting
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sumber daya manusia, komitmen organisasi, dan penyempurnaan sistem administrasi terhadap kualitas penyusunan Anggaran Pendapatan Belanja Daerah (Studi Kasus pada BPKAD Kabupaten Karo). Jumlah sampel penelitian ini sebanyak 48 orang. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian diperoleh bahwa sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas penyusunan anggaran pendapatan belanja daerah, dengan diperoleh nilai thitung (2.713) > nilai ttabel (2.015) atau nilai signifikansi t (0.009) lebih kecil < alpha (0.05). Komitmen organisasi berpengaruh positif dan signifikan terhadap kualitas penyusunan anggaran pendapatan belanja daerah, dengan diperoleh nilai thitung (3.429) > nilai ttabel (2.015) atau nilai signifikansi t (0.001) lebih kecil < alpha (0.05). Penyempurnaan sistem administrasi berpengaruh positif dan signifikan terhadap kualitas penyusunan anggaran pendapatan belanja daerah, dengan diperoleh nilai thitung (2.955) > nilai ttabel (2.015) atau nilai signifikansi t (0.005) lebih kecil < alpha (0.05). Sumber daya manusia, komitmen organisasi, dan penyempurnaan sistem administrasi berpengaruh positif dan signifikan terhadap kualitas penyusunan anggaran pendapatan belanja daerah, dengan diperoleh nilai Fhitung (20.477) > nilai Ftabel sebesar 2.820 atau nilai signifikansi F (0.000) < nilai alpha (0.05). 
PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT DAN KOMITMEN ORGANISASI PEMERINTAH DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Empiris di Desa Aji Jahe, Desa Aji Buhara dan Desa Aji Julu) Vivi Valensya Br Karo; Arthur Simanjuntak; Mitha Christina Ginting; Lamria Sagala
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to determine the effect of apparatus competence, community participation, commitment of village government organizations on the accountability of Village Fund management in Aji Jahe, Aji Buhara and Aji Julu Villages. This type of research is causal associative research with a quantitative approach. This research was conducted in Aji Jahe, Aji Buhara and Aji Julu Villages in Karo Regency, Sumut. The population and sample in this study were 41 people. This study uses primary data obtained using a questionnaire. While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of SPSS 25 software. The results of this study found that apparatus competence, community participation and commitment of village government organizations have a positive and significant effect on the accountability of village fund management in Aji Jahe, Aji Buhara and Aji Julu Villages. In other results, it can be seen that simultaneously all independent variables have a significant effect on the accountability of village fund management in Aji Jahe, Aji Buhara and Aji Julu Villages.
INTERNAL CONTROL ANALYSIS OF SALES AT PT. ASIA'S GROWTH Farida Sagala; Arthur Simanjuntak; Lamria Sagala; Mitha Christina Ginting
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.v10i1.837

Abstract

The purpose of this research is to find out how the implementation of internal sales control runs effectively and efficiently. Claims internal control is very important so that claims are received on time. PT. Growth Asia is a foundry company. Documentation & interviews are used as data collection methods. The research method used in this study is a qualitative narrative. Analytical technology uses data reduction techniques, data visualization, and data verification. The results of the study show that the internal control component in sales control is effective because the internal control component already exists in the company and the credit limit applies. The results of this study also indicate that the internal control of accounts receivable is quite effective in terms of a clear division of labor, where more than one department handles receivable collection. sales level of PT. Asian growth picked up from 2020-2021, showing that internal sales controls are working effectively.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1586.714 KB) | DOI: 10.46880/methabdi.Vol1No1.pp10-18

Abstract

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.
PELAYANAN E-SPT OLEH PARA RELAWAN PAJAK DI KPP DJP WILAYAH SUMUT 1 MEDAN Melanthon Rumapea; Arthur Simanjuntak; Duma M. Elisabeth; Mitha C. Ginting; Lamria Sagala; Sahala Purba; Septony B. Siahaan; Dompak Pasaribu; Rike Y. Panjaitan; Wesly A. Simanjuntak; Rimky M. P. Simanjuntak; Gracesiela Y. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 2 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.649 KB) | DOI: 10.46880/methabdi.Vol1No2.pp76-79

Abstract

This community service activity is one of the manifestations of the Tri Dharma Perguruan Tinggi, which is to provide benefits to the community in this case to taxpayers who are domiciled at the Tax Service Office (KPP) in the working area of ​​the Directorate General of Taxes (DJP) of North Sumatra 1. Several KPPs that were appointed partners were KPPs of Medan Timur, Medan Petisah, Binjai and Lubuk Pakam. These activities include serving taxpayers, discussing, helping to calculate, and determining the amount of income tax deposits that must be fulfilled by taxpayers along with filling and reporting their annual SPT online (e-SPT). For the Indonesian Methodist University, especially the Faculty of Economics, this activity is a role to support the Government, especially in the inclusion of tax awareness which is being activated and programmed by the Directorate General of Taxes as well as to better foster relationships with the surrounding community. This activity begins with a meeting to explore the needs of partners, in this case, the DGT/KPP. Then the Tax Volunteer recruitment process is carried out in the form of written tests and interviews. Next, we compiled soft skills material for Tax Volunteers, namely FE UMI students who had been trained as volunteers, and coordinated the timing of this activity.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BUMDES (BADAN USAHA MILIK DESA): Studi Pada Desa Lumban Pea Timur Kabupaten Toba Arthur Simanjuntak; Melanthon Rumapea; Septony B. Siahaan; Dompak Pasaribu; Lamria Sagala; Mitha Christina Ginting; Mulatua P. Silalahi; Junika Napitupulu; Farida Sagala; Rike Y. Panjaitan; Duma Rahel Situmorang; Jimmy F. Naibaho; Putri Jesica Sitorus; Gracesiella Y. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1320.619 KB) | DOI: 10.46880/methabdi.Vol2No1.pp38-44

Abstract

Badan Usaha Milik Desa (hereinafter referred to as BUMDesa Lumbung Parsaulian) are one of the alternatives to improving the rural economy, especially in Lumban Pea Timur Village, Toba Regency. Unfortunately, the position of BUMDesa Lumbung Parsaulian is not running as expected to boost the regional economy. Another more complex issue is choosing the type of company they will run and how to make financial reports to outside parties that help fund the business they started. Training on the Preparation of BUMDesa Lumbung Parsaulian Financial Statements in Lumban Pea Timur Village, Balige District, Toba Regency is in accordance with the applicable SAK - ETAP, so that the financial statements of BUMDesa Lumbung Parsaulian in Lumban Pea Timur Village, Balige District, Toba Regency are prepared properly and correctly and can be accounted for to stakeholders.
PELATIHAN MANAJEMEN KEUANGAN USAHA BAGI USAHA MIKRO KECIL MENENGAH DI KELURAHAN SIDOMULYO KELURAHAN MEDAN TUNTUNGAN Septony B. Siahaan; Dimita H. P. Purba; Mitha Christina Ginting; Lamria Sagala; Junika Napitupulu; Saur Melianna; Jeudi A.T.P. Sianturi; Kristanty M. N. Nadapdap; Gracesiela Y. Simanjuntak; Ivo M. Silitonga; Dompak Pasaribu; Mulatua P. Silalahi; Farida Sagala; Rike Y. Panjaitan; Duma Rahel Situmorang; Wesly Andri Simanjuntak; Januardi Mesakh; Sondang Ni Bulan Marbun
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (720.607 KB) | DOI: 10.46880/methabdi.Vol2No2.pp154-160

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the sectors that make the greatest contribution to Indonesia's economic growth. This is due to the large number of MSMEs in Indonesia, especially North Sumatra. The presence of a large number of SMEs can create jobs and absorb labor for the environment. Micro, Small and Medium Enterprises (MSMEs) are located in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency. MSMEs are engaged in the food and beverage sector and sell coffee, snacks and heavy meals. The facilities offered are similar to coffee shops, but simpler. MSMEs in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency, try to limit themselves to the age of over 18 years. The implementation method used in this community service is to analyze the condition of partners, make designs, and carry out the required program planning. After all program planning is carried out, training is carried out, which is then accompanied by assistance until partners can understand and make their own financial reports using applications in Microsoft Excel. The final stage is to evaluate the financial reports that have been made by partners. The first stage carried out in community service is the discussion stage. The partners were very enthusiastic in carrying out this discussion stage, so that this discussion went well and smoothly. The next stage that is carried out after the discussion stage is assistance in inputting sales data that is written manually to be recorded simply in a bookkeeping.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DALAM MENINGKATKAN PENGENDALIAN INTERN PENJUALAN PADA PT. GUNUNG SELAMAT LESTARI LABUHAN BATU SELATAN Martha S. P. Simanjuntak; Dimita Hemalli Premasari Purba; Mitha Christina Ginting
Majalah Ilmiah METHODA Vol. 9 No. 1 (2019): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol9No1.pp33-40

Abstract

The purpose of this research is to find and analyze information system accounting sales to increase internal control sales in PT. Gunung Selamat Lestari Labuhanbatu Selatan in 2017-2018. The kind of data used in this research was secondary data. The data source of the document PT. Gunung Selamat Lestari Labuhanbatu Selatan of history that company, the structure of the organization picture and accounting sales information system. Technique analysis of the data used is the method descriptive. Based on the discussion of the results research known parts involved in sales in PT. Gunung Selamat Lestari Labuhanbatu Selatan is buyers, sales division, part KTU or administration, a part of the barn, part bookkeeping. Function related in accounting sales information system is a function sales, function the warehouse and function bookkeeping. Inform system Accounting information system sales to increase sales in PT. Gunung Selamat Lestari Labuhanbatu Selatan has not materialized effectively and efficiently.
Co-Authors Alvinia Christina Sinaga Amanda Parawansa Anastasya Anastasya Anatasya Putri Salim Angel Oktavia Sagala Annisa Nauli Sinaga Annisa Nauli Sinaga Arthur Simanjuntak Azarina Junika Christina Verawaty Situmorang Cindy Elvina Deasy Amelia Anggi Sihombing Dimita Hemalli Premasari Purba Dimitha H P Purba Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Elmaria Malau Emiya Sri Hagana Br Brahmana Enjelina Patrisya Uli Br Sitorus Farida Sagala Felix Felix Fenny Tan Tan Gabrielia Gabrielia Gavin Egianta Sembiring Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiela Yosephine Simanjuntak Gracesiella Y. Simanjuntak Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Jou Immanuel Sianturi Juni Elisa Sari Ginting Junika Napitupulu Kristina Silalahi Kristina Wijaya Lumban Tobing, Rizki Margaretha Marini Sinaga Martha S. P. Simanjuntak Melanthon Rumapea Michell Vira Winata Mulatua Silalahi, Mulatua Nofriani Gulo Nurwijayanti Purnama Sari Br Sinulingga Putri Indah sasria Br Hutagaol PUTRI JESICA SITORUS Reymondo Simanjuntak Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Septoni B Siahaan Septony B. Siahaan Siahaan, Septony B Sondang N.B. Marbun Sondang Ni Bulan Marbun Sonia Br Tumorang Sonya Kristy Br Brahmana Vanessa Lim Vanny Luardy Vivi Valensya Br Karo Wesly A. Simanjuntak Wesly Andri Simanjuntak