Article Per Year (5 Year)
p-Index From 2021 - 2026
3.968
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Kajian Akuntansi FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Journal Accounting International Mount Hope METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Melanthon Rumapea
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture 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

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
Analisis Anteseden Komitmen Organisasional Motivasi Layanan Publik dan Kinerja Layanan Dalam Sektor Publik Melanthon Rumapea; Arison Nainggolan
Jurnal Riset AKuntansi dan Bisnis Vol 18, No 2 (2018): September 2018
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v18i2.3307

Abstract

Penelitian ini bertujuan untuk menguji persepsi pegawai mengenai organisasi (PPO), hubungan kerja dengan atasan (HKDA), pengembangan karir (PK) dan tuntutan akuntabilitas (TA) merupakan faktor-faktor yang mendorong timbulnya komitmen organisasional (KO) dan motivasi layanan publik (MLP), serta menguji apakah motivasi layanan publik (MLP) dan komitmen organisasional (KO) mempengaruhi signifikan pada kinerja (K). Setelah dilakukan analisis statistik ditemukan bahwa terdapat hubungan signifikan motivasi layanan publik (MLP) terhadap kinerja (K), namun tidak terdapat hubungan signifikan komitmen organisasional (KO) terhadap kinerja (K). Sementara itu, tuntutan akuntabilitas (TA) tidak mempengaruhi signifikan komitmen organisasional (KO), berbeda halnya terhadap motivasi layanan publik (MLP), tuntutan akuntabilitas (TA) berpengaruh signifikan terhadap motivasi layanan publik (MLP). Hubungan kerja dengan atasan (HKDA) terhadap komitmen organisasional dan motivasi layanan publik berpengaruh signifikan. Berbeda halnya dengan hubungan pengembangan karir (PK) terhadap komitmen organisasional (KO) dan motivasi layanan publik (MLP), tidak ditemukan hubungan signifikan terhadap kedua variabel ini. Persepsi pegawai mengenai organisasi (PPO) berpengaruh signifikan terhadap komitmen organisasional (KO) dan motivasi layanan publik (MLP).
SISTEM INFORMASI AKUNTANSI PENDAPATAN DAN PENERIMAAN KAS PADA PT. TELKOM MEDAN Sofia Perayanti Sitorus; Melanthon Rumapea
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 1 No. 1 (2017): METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.671 KB) | DOI: 10.46880/jmika.Vol1No1.pp1-9

Abstract

Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi pendapatan dan penerimaan kas pada PT. Telkom Medan sudah menggunakan prosedur akuntansi pendapatan dan penerimaan kas yang dapat diandalkan. Tujuan penelitian ini adalah untuk mengetahui kualitas pengendalian intern terhadap pendapatan dan penerimaan kas dan untuk mengetahui kelebihan dan kelemahan sistem informasi akuntansi pendapatan dan kas pada PT. Telkom dan memberikan saran perbaikan bila diperlukan. Teknik pengumpulan data yang digunakan adalah penelitian pustaka dan penelitian lapangan untuk menganalisis data dilakukan dengan menggunakan deskriptif-kualitatif. Dapat disimpulkan bahwa Sistem Informasi Akuntansi pendapatan dan penerimaan kas pada PT Telkom sudah cukup baik, pencatatan pendapatan dan penerimaan kas juga baik karena dilakukan secara berurutan dari register, laporan harian, merekap dan membuat realisasi pendapatan serta penyetoran uang dan memasukkan kedalam jurnal penerimaan kas. Tetapi ada beberapa hal yang masih perlu diperbaiki. Perlu diadakan pemeriksaan mendadak agar karyawan bertugas dengan baik dan perlu adanya bergiliran tugas agar karyawan tidak mengalami kejenuhan karena menghadapi hal-hal yang sama.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI MANAJEMEN, METODE PENGUKURAN KINERJA DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT ESTOMIHI MEDAN Melanthon Rumapea; Jaminta Sinaga; Ririn Elvani Saragih
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 2 No. 1 (2018): METHOMIKA: Jurnal Manajemen Informatika & Komputersisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.061 KB) | DOI: 10.46880/jmika.Vol2No1.pp63-73

Abstract

This research was conducted to examine the influence of the application of management accounting information system,performance measurement method,and reward system on the performance of managerial at field estomihi hospital. Population of 47 people.sampling technique is using saturated samples.the data used in secondary data from estomihi hospital.the test used in this using multiple liner regression. Result of research based on hyphotesis test show that partially management accounting information system and performance measurement methods have positive and significant effect on manajerial performance. Eventhought reward system have a positive and insignificant effect on manajerial performance. And simultaneously the accounting information system of management performance measurement method of reward system has a positive and significant impact on managerial performance. Based on the coefficient of determination Adjusted (R2), having results of 0,322. It means independent variable influences application of management accounting information system,performance measurement method,and reward system of the dependent variables performance of managerial can be described by this equation of 32,2%. While the rest of 67,8% is explained by other factors that are not included in the regression model.
PENERAPAN ELECTRONIC DATA PROCESSING (EDP) DALAM PENGOLAHAN DATA AKUNTANSI PADA PT JEFRINDO MEDAN Reka Putri Halawa; Melanthon Rumapea; Jamaluddin Jamaluddin
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 3 No. 1 (2019): METHOMIKA: Jurnal Manajemen Informatika & Komputersisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.205 KB) | DOI: 10.46880/jmika.Vol3No1.pp30-39

Abstract

Artikel ini bertujuan mengetahui secara jelas bagaimana penerapan Electronic Data Processing (EDP) dalam pengolahan data akuntansi pada PT Jefrindo Medan yang dihubungkan dengan teori-teori yang berlaku, memberikan saran perbaikan yang diperlukan perusahaan dalam rangka penerapan Elelctronic Data Processing (EDP) dalam pengolahan data akuntansi pada PT Jefrindo Medan, dan untuk memperoleh gambaran dan pengetahuan praktis mengenai penerapan Elelctronic Data Processing (EDP) dalam pengolahan data akuntansi pata PT Jefrindo Medan. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Penyajian data yang digunakan dalam penelitian ini adalah menggunakan flowchart. Hasil penelitian diperoleh bahwa perangkat yang digunakan untuk mendukung sistem Elelctronic Data Processing (EDP) di PT Jefrindo Medan seudah memadai dan memenuhi syarat untuk mendukung proses pengelolaan data keuangan perusahaan. Dalam mengelola data keuangan atau akuntansi PT Jefrindo Medan mengunakan sistem pengolahan data secara Batch Processing antar departemen dengan database SAP (Sistem Application Program) untuk menciptakan efisiensi dan efektitas dalam pengeloaan data keuangan perusahaan. Pengelolaan data pengeluaran dan penerimaan kas PT Jefrindo Medan telah menggunakan sistem Elelctronic Data Processing (EDP) secara efektif dan efisien.
Analisis Faktor-faktor yang Mempengaruhi Kebijakan Dividen Melanthon Rumapea; Dimita H.P. Purba
Kajian Akuntansi Volume 20, No.1, 2019
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i2.4094

Abstract

The objective of the research was to examine the influence of Profitability  Growth and Investment Decision on Dividend Policy with Debt Policy as Moderating variables in manufacture companies listed in BEI (Indonesia Stock Market) in the period of 2012 – 2016. The research used causal research method. The population was 138 manufacture companies listed in BEI in the period of 2012-2016, and 85 of them were used as the samples, taken by using purposive sampling technique. The number of observations that is as much as 425 data analysis is by 5 years observation 85 companies. The data were analyzed by using residual test. The result of this study showed that simultaneously the variables of Profitability, Growth and Investment Decision had influence on Dividend Policy. Partially, Profitability had  significant positive influence on Dividend Policy, and Investment Decision had  significant positive influence on Dividend Policy. The variables of Debt Policy is moderating variables to explain influence Profitability, Growth and Invsetment Decision) on Dividend Policy.
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

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

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 ACCOUNT RECEIVABLE TURNOVER, DEBT TO ASSET RATIO, DAN DIVIDEND PAYOUT RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Naomi Febrianti Siringoringo; Arthur Simanjuntak; Rike Yolanda Panjaitan; Melanthon Rumapea
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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

Abstract

This study aims to determine the effect of Account Receivable Turnover, Debt to Asset Ratio, and Dividend Pay-out Ratio on Profit Growth in Various Industrial Companies Listed on the Indonesia Stock Exchange in the 2016-2017 period. This study uses secondary data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The population of this study consisted of 13 companies and the sampling method was carried out by purposive sampling method. With this method, a sample of 9 companies was obtained with a 5-year observation method. So the number of observations for this study was 45 observations. To analyze the effect of account receivable turnover, debt to asset ratio, dividend pay-out ratio on profit growth, multiple linear analysis is used with classical assumption test. The results of this study indicate that the account receivable turnover has a positive effect on profit growth, the debt to asset ratio has a negative effect on profit growth, and the dividend pay-out ratio has a positive effect on profit growth. 
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.
PELATIHAN PEMBUATAN KONTEN PEMBELAJARAN DARING PADA SMK SWASTA GELORA JAYA NUSANTARA MEDAN Rena Nainggolan; Roni Jhonson Simamora; Rasmulia Sembiring; Mendarissan Aritonang; Siti Normi; Junika Napitupulu; Melanthon Rumapea; Mufria J. Purba; Rijois I. E. Saragih
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 (1068.961 KB) | DOI: 10.46880/methabdi.Vol1No1.pp37-40

Abstract

The purpose of community service activities is to implement the Tri Dharma of Higher Education and to contribute ideas and transfer technology to teaching staff at SMK Gelora Jaya Nusantara Medan. This service activity was carried out for 2 days. The training materials are Video Recording and Video Editing. The topic given in this training is the creation of online learning content. The material given is the use of Filmora X software. This topic is very much needed to equip teachers in preparing and delivering subject matter during this covid-19 pandemic. This topic was deliberately chosen considering that currently, teachers have difficulty in delivering subject matter face to face.
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.
Co-Authors Afri Sentosa S. Anton Atno Parluhutan Sinaga Apriani Magdalena Sibarani Arison Nainggolan Arison Nainggolan Arison Nainggolan, Arison Aritonang, Mendarissan Arthur Simanjuntak Astri Astri B. Siahaan, Septony C. Ginting, Mitha Chyntia Riana Simamora Daulat Sihombing Diana Monica Dimita Hemalli Premasari Purba Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Farida Sagala Feby Fiorentina Panjaitan Gadis Siringoringo Ginting, Mitha Christina Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak H.P. Purba, Dimita Hutabarat, Chiristian Veri Ivo Maelina Silitonga Jamaluddin Jamaluddin Jamaluddin Jaminta Sinaga Januardi Mesakh Jimmy F. Naibaho Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lamria Sagala Marbun, Sondang Margaretha Marini Sinaga Megaria Elisabeth, Duma Melianna, Saur Mesakh, Januardi Mira Trifanni Zebua Mitha Christina Ginting Mufria J. Purba Mulatua P. Silalahi N.B. Marbun, Sondang Nadapdap, Kristanty M. N Nadapdap, Kristanty M.N. Naomi Febrianti Siringoringo Nurwijayanti Purba, Dimita H. P. Purba, Dimita H.P Purba, Dimita H.P. Putra Pratama PUTRI JESICA SITORUS Rahel Junita Rasmulia Sembiring Ratnawati Ratnawati Reka Putri Halawa Rena Nainggolan Rijois I. E. Saragih Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Rintan Saragih, Rintan Ririn Elvani Saragih Rumapea, Bonia Ayunita Sagala, Lamria Sahala Purba Saur Melianna Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Siahaan, Septony B Siahaan, Septony Benyamin Sihombing, Daulat Silalahi, Mulatua P. Simanjuntak , Natasya Veronica Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Wesly A. Siregar, Elizabeth Siti Normi Sofia Perayanti Sitorus Sondang N.B. Marbun Stefani, Agnesrani Ananta Stenardy Stenardy Stenardy Stenardy Sumarsan, Thomas Tambunan, Jesica Tantri, Elisabeth Tarigan, Hetti Siska Theresia Melani S. L. Tobing Tobing, Theresia Melani S. L. Tri Darma Sipayung Wesly A. Simanjuntak Wesly Andri Simanjuntak Wesly Andri Simanjuntak, Wesly Andri Yolanda Panjaitan, Rike Yosephine Natalita Sembiring Zepanya Okta Sari Simanjuntak