Article Per Year (5 Year)
p-Index From 2021 - 2026
4.566
P-Index
This Author published in this journals
All Journal Jurnal Riset Inspirasi Manajemen dan Kewirausahaan FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Jurnal Ilmiah Smart Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Pengabdian Masyarakat Inovasi Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Ilmiah Smart Jurnal Ilmiah Accusi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Lamria Sagala
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
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 PENYUSUNAN LAPORAN KEUANGAN DAN PENGEMBANGAN USAHA UNTUK USAHA KECIL (UMKM) DI DESA BARU KECAMATAN PANCUR BATU KABUPATEN DELI SERDANG Dimita Hemalli Premasari Purba; Rintan Saragih; Mulatua P. Silalahi; Yosephine N. Sembiring; Lamria Sagala; Ivo M. Silitonga; Thomas Sumarsan Goh; Rahel Junita; Duma Rahel Situmorang; Arison Nainggolan; Tri Darma Sipayung; Putri Jesica Sitorus; Rimky Mandala Putra Simanjuntak; Farida Sagala
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 (1253.614 KB) | DOI: 10.46880/methabdi.Vol1No1.pp32-36

Abstract

A business, both on a large scale and micro, small and medium enterprises (MSMEs) should apply accounting principles in managing financial reports. So that through the implementation of good financial reporting, business owners get information, to be able to formulate strategies and can be used as a basis for decision making. However, not all business owners apply accounting principles due to limited knowledge. The same thing happened to a partner, namely Mr. Sarwo Wibowo (35 years), a business owner in the field of organic fertilizer located in Dusun 2A, Baru Village, Pancur Batu District, Deli Serdang Regency. Since the business was operating, the partner has never made financial records in accordance with accounting standards. One of the impacts is that there is no separation of business finances from household finances. In addition to problems in the field of accounting, partners also experience marketing limitations. Through this Community Service (PKM) activity, the team conducted socialization, training and assistance in the preparation of business bookkeeping to partners as well as exposure to marketing strategies (business development). This training and mentoring aims to assist partners in managing their business so that the accounting and marketing knowledge can later be used as the basis for formulating strategies and making decisions.
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.
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

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.
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

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.
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI POTENSI KEBANGKRUKATAN PADA PERUSAHAAN CUSTOMER GOODS YANG TERDAFATR DI BURSA EFEK Lamria Sagala
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 2 No 1 (2018): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Current Ratio, Debt To Assets Ratio, Return On Assets, dan Earning Per Share secara parsial maupun simultan terhadap prediksi kondisi financial distress pada perusahaan customer goods yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan customer goods yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Dari 36 perusahaan yang terdaftar, dipilih 32 perusahaan sampel dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan mengumpulkan informasi yang dibutuhkan dari www.idx.co.id dan Indonesia Capital Market Directory (ICMD). Penelitian ini dianalisa dengan menggunakan analisis regresi logistik. Kesimpulan yang dapat diambil dari penelitian ini adalah bahwa Current Ratio, Debt To Assets Ratio, Return On Assets, dan Earning Per Share memiliki pengaruh terhadap prediksi financial distress. Sedangkan secara parsial hanya Debt To Assets Ratio yang memiliki pengaruh signifikan terhadap prediksi financial distress sedangkan ketiga variabel independen lainnya tidak memiliki pengaruh terhadap prediksi financial distress.
ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI PADA PT. INDAPO BATU RONGKAM Ratna Ginting; Lamria Sagala
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 3 No 1 (2019): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

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

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penggunaan anggaran biaya produksi sebagai alat perencanaan dan pengendalian biaya produksi pada PT. INDAPO. Penelitian ini diharapkan dapat menjadi masukan bagi manajemen perusahaan mengenai peran anggaran sebagai alat perencanaan dan pengendalian. Dalam skripsi ini penulis akan membandingkan antara anggaran yang telah disusun perusahaan dengan biaya produksi yang sesungguhnya terjadi serta melakukan analisa varians terhadap penyimpangan yang terjadi. Hasil penelitan menunjukkan bahwa penggunaan anggaran haruslah juga disertai dengan analisis varians yang lebih dalam untuk mengetahui penyebab terjadinya penyimpangan yang ada sehingga kedepannya dapat diambil langkah yang diperlukan untuk dapat meminimalkan varians yang tidak mengguntungkan. Dengan demikian fungsi anggaran sebagai alat perencanaan dan pengendalian dapat lebih efektif dan efisien.
EVALUASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT PASIEN BPJS DI RSU MITRA SEJATI Lamria Sagala
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 3 No 2 (2020): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol3No2.pp129-141

Abstract

Penelitian ini bertujuan untuk mengevaluasi sistem informasi akuntansi persediaan obat pasien BPJS yang diterapkan di RSU Mitra Sejati apakah sudah efektif, untuk mengetahui efektifitas sistem informasi akuntansi persediaan obat pasien BPJS di RSU Mitra Sejati Medan. Dalam penelitian ini penulis menggunakan teknik analisis deskriptif, yang merupakan suatu penganalisaan data, dimana data dikumpulkan, disusun, diinterpretasikan sehingga dapat dipakai untuk menjawab pertanyaan berkaitan dengan masalah yang diteliti. Dan teknik pengumpulan data melalui studi dokumentasi, yaitu memperoleh data yang diperlukan melalui rumah sakit tentang sistem informasi akuntansi persediaan obat pasien BPJS, teknik observasi, dan wawancara. Berdasarkan hasil penelitian yang telah dilakukan menunjukkan bahwa sistem informasi akuntansi persediaan obat pasien BPJS di RSU Mitra Sejati pada prosedur pembelian obat sudah berjalan dengan efektif dan efisien. Serta proses pendistribusian obat yang digunakan RSU Mitra Sejati ialah FIFO/FEFO. Serta dalam posedur penerimaan dan penyimpanan obat pasien BPJS di RSU Mitra Sejati tidak memiliki banyak perbedaan dengan obat paten (obat umum), namun dalam prosedur perhitungan fisik obat di RSU Mitra Sejati belum sesuai prosedur, karena prosedur yang sebenarnya adalah setiap 2 bulan sekali.
Co-Authors Anita Kristina Sion Arison Nainggolan Arthur Simanjuntak Christina Silitonga Christina V Situmorang Christina V Situmorang Christina Verawaty Situmorang Dimita H Purba Dimita Hemalli Premasari Purba Dona Pasaribu Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Ega Elteresia Br Ginting Elisabeth, Duma Megaria Farida Sagala Gavin Egianta Sembiring Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Junika Napitupulu Lenny Lenny Melanthon Rumapea Melisa Elizabeth Mitha Christina Ginting Mulatua P. Silalahi Nurwijayanti Paskalis Harus Damai Laia PUTRI JESICA SITORUS Rahel Junita Ratna Ginting Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih Romaida Hutajulu Sahala Purba Sarmakti Situmorang Saur Melianna Selamat Siregar Septony B. Siahaan Siahaan, Septony B Sondang N.B. Marbun Sondang Ni Bulan Marbun Tina Sari Tambunan Tri Darma Sipayung Tri Dharma Sipayung Vivi Valensya Br Karo Wesly A. Simanjuntak Wesly Andri Simanjuntak Windya Permai Br Sirait Yosephine Sembiring