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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 Jurnal Ilmiah Accusi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Dimita Hemalli Premasari Purba
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 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.
PENINGKATAN LITERASI DAN PELATIHAN FINANCIAL TEKNOLOGY BAGI MAHASISWA DAN DOSEN DI UNIVERSITAS KATOLIK SANTO THOMAS MEDAN Yosephine Natalita Sembiring; Dimita H. P. Purba; Melanthon Rumapea; Rintan Saragih; Duma M. Elisabeth; Thomas Sumarsan Goh; Sahala Purba; Arison Nainggolan; Rimky M. P. Simanjuntak; Rahel Junita; Tri Darma Sipayung; Apriani M. Sibarani
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 (355.402 KB) | DOI: 10.46880/methabdi.Vol2No2.pp161-166

Abstract

Financial Technology, also known as FinTech, is digital finance which is currently on the rise. People have started to get used to using it, although some still feel foreign. While the benefits felt by the presence of FinTech are quite positive because they can increase the effectiveness and efficiency of time. We can find one of its uses in the marketplace. This community service activity is carried out in the St. Catholic University environment. Thomas Medan as a partner for students and lecturers. This service activity focuses on training and increasing financial technology literacy. While the output of this activity is increasing the readiness of partners in using fintech so that partners as a community can support financial inclusion to access and use the full services of existing financial institutions in a timely, more informative manner at a relatively low cost.
APLIKASI PENGELOLAAN KEUANGAN PADA PERGURUAN ADVENT SIMBOLON Ika Putri Hutajulu; Marlyna Infryanty Hutapea; Dimita Hemalli Premasari Purba
Majalah Ilmiah METHODA Vol. 9 No. 2 (2019): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol9No2.pp103-111

Abstract

The Simbolon Adventist College is one of the private status schools in the area of ​​Samosir, Palipi District. This school has used computer equipment in carrying out its work activities, such as Microsoft Office Excel. However, the use of computer devices only utilizes small activities such as calculating cash income and expenditure and making reports. Administration of data processing that is processed by the finance department is still manual, namely in the form of files. The administrative data processing in question, such as recording the cash in the school as well as the cash out used by the parties, as if they were still using the records in the books stored in the storage cabinet. The problems found are data redundancy, file buildup will cause the file to be damaged, and require a long time to search for information because of the large number of files. Making Simbolon Adventist College Information System using Microsoft Visual Studio 2010 programming language, Microsoft Office Access 2007, and Crystal Report 8.5. The results of making the system are optimal computer use and simplify the financial management of the Simbolon Adventist College and assist in the process of inputting school financial data and presentation of reports.
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.
PERANAN AUDITOR INTERN DALAM PENCEGAHAN DAN PENDETEKSIAN KECURANGAN PADA PT PERMATA INDONESIA CABANG MEDAN Theresia Melani S. L. Tobing; Melanthon Rumapea; Dimita Hemalli Premasari Purba
Majalah Ilmiah METHODA Vol. 7 No. 3 (2017): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol7No3.pp64-72

Abstract

Penelitian ini merupakan sebuah studi mengenai peranan auditor intern di PT Permata Indonesia Cabang Medan, yang bertujuan untuk menganalisa lebih jauh peranan auditor intern dalam mencegah dan mendeteksi kecurangan dalam perekrutan karyawan di PT Permata Indonesia Cabang Medan. Data yang dikumpulkan berupa data sekunder sebagai sumber datanya, berupa data gambaran umum perusahaan, sejarah perkembangan, struktur organisasi dan laporan dokumentasi perusahaan. Teknik analisa data yang digunakan dalam penelitian ini adalah analisis deskriptif dengan metode kualitatif. Berdasarkan hasil analisis dan pembahasan kecurangan dapat diantisipasi bahwa fungsi auditor intern telah berperan dalam perencanaan audit intern dan program audit dengan penerapan pelaksanaan standart operasional prosedur (SOP) bagi karyawan, serta pengendalian intern yang baik, sehingga dapat mendukung menemukan kecurangan di perusahaan. Maka auditor intern mampu memberikan rekomendasi kepada menajemen untuk ditindak lanjuti, berdasarkan laporan hasil temuan kecurangan pertahunan. Dan mengkomunikasikan hasil temuan sehingga dapat mengatasi tindakan kecurangan di perusahaan.
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.
ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD) Septony Benyamin Siahaan; Dimita H.P Purba; Dompak Pasaribu; Wesly Andri Simanjuntak; Ivo Maelina Silitonga; Kristanty M. N Nadapdap; Melanthon Rumapea
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.v9i1.496

Abstract

This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basis
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024 Diah Permata Sani Simanullang; Robinhot Gultom; Dimita H.P. Purba
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.12164

Abstract

This study aims to examine and analyze the influence of Capital Structure, Firm Size, and Institutional Ownership on Financial Performance in Consumer Non Cyclicals Sector Companies, specifically the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the Period 2021-2024. The independent variables in this study are Capital Structure measured by Debt to Equity Ratio (DER), Firm Size measured by Natural Logarithm of Total Assets, and Institutional Ownership (IO), while the dependent variable is financial performance measured using Return on Assets (ROA). This study employs a quantitative approach with multiple linear regression analysis method. The sample in this study was obtained using purposive sampling method. The data used are secondary data obtained from financial statements of companies listed on the IDX. Based on the established criteria and data processing, 42 companies were determined as the research sample. The results of this study indicate that partially Capital Structure has a significant negative effect on Financial Performance, while Firm Size has a negative and insignificant effect on financial performance. Institutional Ownership has a positive and significant effect on Financial Performance. Simultaneously, Capital Structure, Firm Size, and Institutional Ownership have a significant effect on Financial Performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN TAX AVOIDANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BEI PERIODE 2017-2019 Melanthon Rumapea; Dimita H. P. Purba; Stenardy Stenardy
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 4 No 2 (2021): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol4No2.pp129-139

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Corporate Social Responsibility dan Tax Avoidance terhadap Manajemen Laba pada Perusahaan Aneka Industri yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Populasi adalah seluruh laporan keuangan dan laporan tahunan Perusahaan Aneka Industri yang terdaftar di BEI periode 2017-2019 sebanyak 51 perusahaan. Penentuan sampel dalam penelitian ini dengan memperhatikan laporan keuangan dan tahunan yang melakukan kegiatan corporate social responsibility yaitu sampel sebanyak 24 perusahaan dengan data sebanyak 72 laporan keuangan dan laporan tahunan. Hasil menunjukkan bahwa corporate social responsibility dan tax avoidance secara simultan berpengaruh signifikan terhadap manajemen laba, dan secara parsial berpengaruh terhadap manajemen laba. Hasil dari pengujian hipotesis menunjukkan bahwa corporate social responsibility berpengaruh negatif dan signifikan terhadap manajemen laba dan tax avoidance berpengaruh negatif dan signifikan terhadap manajemen laba. Determinasi nilai R-square yang diperoleh secara praktis dapat dikatakan bahwa kontribusi corporate social responsibility dan tax avoidance terhadap manajemen laba adalah 54,3%, sisanya 46,7% dipengaruhi oleh faktor lain.
TAHAPAN DALAM USULAN PENERAPAN SISTEM INFORMASI AKUNTANSI PADA UMKM SEBAGAI SALAH SATU DAYA UNGKIT STRATEGI BISNIS: Studi Kasus UMKM Tuntungan, Desa Baru dan Kota Medan Rintan Saragih; Dimita H. P. Purba; Duma Megaria Elisabeth
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 4 No 1 (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.Vol4No1.pp66-77

Abstract

Penelitian ini merupakan lanjutan dari penelitian sebelumnya yaitu penelusuran terhadap lambannya perkembangan UMKM yang disajikan dalam bentuk fish bone diagram. Selanjutnya penelitian ini dilakukan melalui pendekatan kualitatif dan bersifat pespectif emic dengan menggunakan data primer dan data sekunder. Tujuan penelitian yang ingin dicapai adalah untuk memberikan solusi dari permasalahan yang dihadapi oleh responden UMKM terkait dengan pencatatan transaksi keuangan. Lokasi responden UMKM berada di Desa Baru, Tuntungan dan kota Medan. Teknik pengumpulan data menggunakan trianggulasi yang terdiri dari observasi partisipatif, wawancara mendalam/Focus Group Discussion (FGD) dan dokumentasi terhadap responden UMKM. Dalam penentuan responden digunkan metode purposive sampling. Hasil penelitian ditampilkan dalam beberapa data display berupa diagram. Responden dikeompokkan menjadi dua kelompok yaitu (A) responden UMKM yang telah melakukan pencatatan sederhana/manual namun belum ada pemisahan pencatatan keuangan antara binis dan rumah tangga; (B) responden UMKM telah melakukan pencatatan dan telah melakukan pemisahan pencatatan keuangan antara binis dan rumah tangga secara sederhana/manual. Action plan yang disarankan dalam penelitian ini adalah memberikan pelatihan SDM Sistem Informasi Akuntansi yang dilakukan dalam bentuk kegiatan pengabdian kepada masyarakat dan selanjutnya melakukan pendampingan dalam penerapan/impementasi Sistem Informasi Akuntansi bagi responden UMKM. Sehingga dapat membantu responden UMKM dalam mengakses sumber ekonomi dan sekaligus sebagai daya ungkit strategi bisnis.
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 Joni Kurniawan Gea Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lyna M. N. Hutapea Martha S. P. Simanjuntak Melanthon Rumapea Melky Alessandro Purba Mitha Christina Ginting Mulatua Silalahi, Mulatua 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 Sagala, Lamria Sahala Purba Saur Melianna Sipayung, 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