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All Journal Jurnal Informatika dan Teknik Elektro Terapan METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Kajian Akuntansi FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Jurnal Manajemen Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Pengabdian Masyarakat Inovasi Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist

Dimita Hemalli Premasari Purba

Universitas Methodist Indonesia

Author-ID : 2786637

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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PERANAN RESPONSIBILITY ACCOUNTING DALAM COST CENTRE PADA PT. MARK DYNAMICS INDONESIA Mulatua Silalahi; Dimita Purba
JURNAL MUTIARA AKUNTANSI Vol 4 No 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Operating costs are an element of profit and loss calculation and hence the size of the operating costs will directly affect the income statement. The higher the profits obtained by using the amount of operating costs according to the budget shows that the use of business costs is more efficient, which means the performance of business costs is higher. PT. Mark Dynamics Indonesia is a company engaged in the field of passion fruit syrup. Based on the results of the study it can be concluded that the performance of business costs at PT. Mark Dynamics Indonesia in 2014 has decreased by a significant amount compared to 2013. The company has used a cost that is too large from the budget to obtain sales in the current period. From the analysis it is known that thus the company has not been able to streamline costs due to sales realization is smaller than the sales budget.

ANALISIS CAMEL DALAM MENILAI KINERJA PT. BANK MANDIRI TBk Dimita H.P. Purba
JURNAL MANAJEMEN Jurnal Manajemen Volume 3 Nomor 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.741 KB)

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja pada PT. Bank Mandiri berdasakan pada rasio CAMEL. Penilaian dalam analisa ratio keuangan CAMEL tersebut meliputi beberapa Aspek yaitu: Aspek Capital (permodalan), Aspek Asset ( kualitas Aktiva produktif), Aspek Manajemen, Aspek Earning (Rentabilitas), Aspek Liquidity (Likuiditas). Populasi penelitian ini adalah seluruh PT. Bank Mandiri Tbk yang terdaftar di BEI pada tahun 2011 - 2013. Data yang dikumpulkan melalui tinjauan pustaka dan dari pusat data BEI. Teknik analisis data yang digunakan adalah kinerja keuangan perbankan dan analisis rasio CAMEL.Berdasarkan pembahasan hasil penelitian disimpulkan bahwa kinerja keuangan PT. Bank Mandiri Tbk Hasil perhitungan kesehatan keuangan untuk 3 tahun terakhir tahun berada pada predikat cukup sehat. Dengan demikian hipotesis diterima.

SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN: STUDI KASUS PADA SEBUAH RUMAH SAKIT Dimita H.P. Purba
JURNAL MANAJEMEN Jurnal Manajemen Volume 4 Nomor 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.506 KB)

Tujuan penelitian ini adalah menganalisis sistem informasi akuntansi pada proses penggajian dan pengupahan yang sedang berjalan di sebuah rumah sakit. Metodologi yang digunakan dalam penelitian sistem informasi akuntansi penggajian dan pengupahan ini adalah dengan penelitian kepustakaan dan penelitian lapangan, yang dilakukan dengan cara wawancara, observasi dan dokumentasi. Nantinya akan diusulkan sistem informasi akuntansi penggajian dan pengupahan yang efektif dan efisien, sehingga memudahkan dalam proses penggajian dan pengupahan.

ANALISIS SISTEM INFORMASI AKUNTANSI PENDAPATAN LISTRIK PASCABAYAR PADA PT PERUSAHAAN LISTRIK NEGARA (PERSERO) AREA RANTAUPRAPAT Winda Silalahi; Dimita Purba; Jamaluddin Jamaluddin; Mulatua Silalahi
Jurnal Informatika dan Teknik Elektro Terapan (JITET) Vol 10, No 2 (2022)
Publisher : Universitas Lampung

Penelitian ini bertujuan untuk mengetahui proses sistem informasi akuntansi mengenai pendapatan listrik pascabayar yang diterapkan PT. PLN (Persero) Area Rantauprapat yang berlokasi di Jalan Listrik No. 01 Rantauprapat. PT Perusahaan Listrik Negara merupakan salah satu Badan Usaha Milik Negara (BUMN) sebuah perusahaan yang bergerak dalam bidang pelayanan jasa energi listrik. Pendapatan listrik pascabayar yang diterima PT. PLN (Persero) Area Rantauprapat meliputi biaya pasang baru dan piutang pemakaian listrik pascabayar. Penelitian ini dibatasi hanya mengenai piutang pemakaian listrik pascabayar tiap bulannya. Metode pengumpulan data yang digunakan dalam penelitian ini ialah teknik kepustakaan dan penelitian lapangan. Teknik analisis data yang digunakan adalah metode deskriptif yaitu metode yang dilakukan dengan menganalisis yang berhubungan dengan pendapatan listrik pascabayar. Hasil analisis terhadap penerapan sistem informasi akuntansi pada PT. PLN (Persero) Area Rantau prapat adalah telah melakukan aktivitas penerimaan pendapatan melalui sistem aplikasi yang terkomputerisasi dan terdeteksi dengan pusat, yang disebut AP2T, P2APST, dan SAP. Sehingga input dalam Sistem Informasi Akuntansi Pendapatan listrik pascabayar itu sendiri ialah nomor id pelanggan. Penerapan Sistem Informasi Akuntansi Penerimaan Pendapatan listrik pascabayar pada PT. PLN (Persero) Area Rantauprapat sudah baik, karena output yang dihasilkan berupa struk pembayaran dan laporan keuangan.

EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU PADA PT. CIOMAS ADISATWA MEDAN Melky Alessandro Purba; Dimita H. P. Purba; Jamaluddin Jamaluddin; Mulatua P. Silalahi
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 5 No. 1 (2021): METHOMIKA: Jurnal Manajemen Informatika & Komputersisasi Akuntansi
Publisher : Universitas Methodist Indonesia

This study aims to determine the application of accounting information system for raw material inventories at PT. Ciomas Adisatwa Medan. To find out the application of the accounting system for raw material inventory at PT. Ciomas Adisatwa Medan, data collection techniques were used, namely literature study and field research techniques. While the analysis technique used is a descriptive method. From the results of the study, it can be concluded that application of the accounting information system for raw material inventory at PT. Ciomas Adisatwa Medan has been implemented not good, because there is still inaccurate information that is the demand for raw materials is not in accordance with what is received by the production. Weaknesses Oversight of raw material inventory in warehouses is piling up and is not suitable for processing. The delay in the schedule of order for supporting raw materials to be processed, so the production process does not run properly. The procedures used in the accounting information system for raw material inventory at PT. Ciomas Adisatwa Medan, among others, procedures for requesting raw materials, procedures for receiving raw materials and procedures for issuing raw materials.

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

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 Profitabilitas, Asset Tangibility, Tingkat Pertumbuhan, dan Non-Debt Tax Shield Terhadap Struktur Modal serta Pengaruhnya Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Asia Tenggara) Dimita Purba; Lamria Sagala; Rintan Saragih
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 2, No 2 (2018): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

This study aims to determine what factors determine the capital structure and firm value of manufacturing companies listed on the stock exchanges of countries that are members of the Association of South East Asian Nations (ASEAN). The operationalization of the variables used in this study include Return on Assets, Tangibility Assets, Growth Rate, Non-Debt Tax Shield, and Tobins Q. Meanwhile, from various empirical studies conducted, different results were obtained regarding the value of the company. So that it is tested again on all factors that affect the capital structure and also the value of the company

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

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.

PELATIHAN DAN PENDAMPINGAN KEPADA PELAKU UMKM OLEH TAX CENTER UNIVERSITAS METHODIST INDONESIA Thomas Sumarsan Goh; Dimita H. P. Purba; Rintan Saragih; Mulatua P. Silalahi; Yosephine N. Sembiring; Ivo M. Silitonga; Duma R. Situmorang; Arison Nainggolan; Rahel Junita; Tri Darma Sipayung; Farida Sagala; Putri J. Sitorus
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 2 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

The UMI tax center cooperates with the Regional Office of DJP Sumbagut 1 to assist MSME actors in improving and developing their products through appropriate marketing, namely digital marketing, recording transactions clearly, completely, and correctly, and in the future, MSME actors can make tax payments. As a result of this assistance, a win-win solution is created for the three parties; namely, MSME actors can gain knowledge and skills to increase sales and record transactions that are useful for decision making. The North Sumatra Regional Tax Office I can increase tax compliance. At the UMI Tax Center party, students have knowledge that directly handles tax cases at the time of tax reporting.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM (USAHA MIKRO, KECIL DAN MENENGAH) PADA DESA BINAAN LUMBAN PEA TIMUR KECAMATAN BALIGE KABUPATEN TOBA Thomas Sumarsan Goh; Dimita H. P. Purba; Duma M. Elisabeth; Ivo M. Silitonga; Wesly A. Simanjuntak; Hotlan Butar-Butar; Jatongam Nainggolan; Arison Nainggolan; Rahel Junita; Eva Julia G. Harianja; Sahala Purba; Januardi Mesakh; Fati G. N. Larosa; Tri Darma Sipayung; Rimky M. P. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

The Service Team in collaboration with the Lumban Pea Timur, Kabupaten Toba, helps MSME actors in improving and developing their products through a marketing approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to increase sales and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.

Co-Authors Apriani Magdalena Sibarani Arison Nainggolan Arthur Simanjuntak Diah Permata Sani Simanullang Duma M. Elisabeth Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Eva Julia G. Harianja Eviyanti N. Purba Farida Sagala Fati Gratianus Nafiri Larosa Feby Fiorentina Panjaitan Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracia E. Simanjuntak Hotlan Butar-Butar Ika Putri Hutajulu Ivalda Equila Purba Ivo M. Silitonga Ivo Maelina Silitonga Jamaluddin Januardi Mesakh Jatongam Nainggolan Jeudi A. T. P. Sianturi Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lamria Sagala Lyna M. N. Hutapea Martha S. P. Simanjuntak Melanthon Rumapea Melky Alessandro Purba Mitha Christina Ginting Mulatua P. Silalahi Mulatua Silalahi Mulatua Silalahi Nurwijayanti Purba, Eviyanti Novita Putri J. Sitorus PUTRI JESICA SITORUS Rahel Junita Ratnawati Ratnawati Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih Rio Juanda Putra Saragih Robinhot Gultom, Robinhot Romeyana Simanjuntak Sahala Purba Saur Melianna Septony B. Siahaan Siahaan, Septony B Sondang N.B. Marbun Sondang Ni Bulan Marbun Stenardy Stenardy Stenardy Stenardy Theresia Melani S. L. Tobing Tiar Margaretha Hutabarat Tobing, Theresia Melani S. L. Tri Darma Sipayung Wesly A. Simanjuntak Wesly Andri Simanjuntak Winda Silalahi Yosephine Natalita Sembiring Yosephine Sembiring

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