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Pelatihan Software Akuntansi Accurate Online dalam Laporan Aktivitas Gereja Kristus Yesus - Medan Sulia; Mie Mie; Riny
I-Com: Indonesian Community Journal Vol 3 No 4 (2023): I-Com: Indonesian Community Journal (Desember 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v3i4.3523

Abstract

Software Accurate Online merupakan software yang digunakan untuk membantu pencatatan pembukuan dan pengelolaan data keuangan. Termasuk Gereja Kristus Yesus (GKY) telah menggunakan software Accurate.  Sinode GKY telah memberikan pelatihan, namun pengurus gereja masih mengalami kesulitan dalam pemahaman dan pengoperasian. Tujuan pelatihan dilakukan untuk memberikan keterampilan peserta dalam menggunakan software Accurate. Metode dalam kegiatan ini adalah diawali dengan persiapan pelaksanaan kegiatan pengabdian yaitu pengerjaan materi pelatihan dan persiapan pelaksanaan kegiatan lainnya. Peserta merupakan pengurus yang ditugaskan dalam pengelolaan dan pelaporan laporan aktivitas. Berdasarkan hasil jawaban pretest dan post test menunjukkan adanya peningkatan pemahaman terkait penggunaan  Accurate Online sebelum dan sesudah pelatihan. Dapat disimpulkan bahwa pelatihan ini telah memberikan bantuan pemahaman yang lebih baik terkait software akuntansi Accurate Online. Peserta tertarik untuk mempelajari lebih lanjut aplikasi akuntansi Accurate. Namun, hal ini tidak dapat dilanjutkan mengingat bahwa dibutuhkan peran serta pihak ketiga dan waktu yang jauh lebih panjang dari yang sebelumnya dilakukan.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN LQ45 DI BEI PERIODE 2019-2021 Sulia Sulia
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.1301

Abstract

Tax avoidance merupakan upaya dari perusahaan untuk meminimalisir beban pajak yang akan dibayar dengan memanfaatkan celah yang ada dalam perpajakan. Objective dari penelitian ini adalah menguji dan menganalisis faktor-faktor yang dapat mempengaruhi Tax Avoidance. Penelitian ini berobjek pada emiten yang terdaftar di Bursa Efek Indonesia selama periode 2019-2021. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini berjumlah 60 perusahaan. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh sampel sebanyak 34 perusahaan dengan total pengamatan 102. Metode analisis data yang digunakan adalah analisis regresi linier berganda dan diolah menggunakan perangkat lunak IBM SPSS AMOS 24. Hasil penelitian menunjukkan bahwa variabel Return on Asset (ROA) dan leverage tidak berpengaruh signifikan terhadap tax avoidance. Sedangkan ukuran perusahaan berpengaruh negatif terhadap tax avoidance pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2019-2021.
The Effect of Investment Policy, Dividend Policy, and Profitability on Firm Value with Firm Size as a Moderating Variable in the Banking Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021–2023 Naomi Kezia; Viola Caroline Br. Samosir; Sabrina Fricilya Juwita Tampubolon; Sulia Sulia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8314

Abstract

This study investigates the influence of investment policy, dividend policy, and profitability on firm value, using firm size as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research employs a quantitative approach with data gathered from 16 banks, yielding 48 observations. Analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The findings show that investment policy and profitability have a positive and significant effect on firm value, while dividend policy exerts a positive but not statistically significant influence. Firm size significantly moderates the relationship between investment policy and profitability with firm value, indicating its amplifying role in enhancing these effects. However, firm size does not moderate the influence of dividend policy. These results highlight the importance of strategic investment and profitability management in increasing firm value, particularly in larger firms with more resources. The study contributes both theoretically and practically by offering insights into how internal financial decisions interact with firm characteristics in shaping company valuation. It also provides a relevant framework for financial managers and investors in the post-pandemic recovery phase. This research supports data-driven strategies to enhance long-term competitiveness and market confidence.
Belajar Bisnis Seru dengan Praktik Langsung Game Jack’s Milyarder Anita Tarihoran; Evi Juita Wailan’An; Yola Yolanda; Sulia Sulia; Sonya Enda Natasha S. Pandia
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp1-5

Abstract

The purpose of this activity is to improve students' understanding and interest in the business world through contextual and interesting methods. In addition, this program also aims to provide alternative models of entrepreneurship learning that can be used by teachers in classroom learning activities on an ongoing basis. This community service activity will be carried out through a participatory and educational approach that is designed in stages to suit the level of understanding of high school students. The method of implementing the activity consists of initial socialization and coordination activities, basic business and entrepreneurship training, Jack's Billionaire game simulation, reflective discussion and learning evaluation, monitoring and mentoring after the activity. The overall activity continued to run well and smoothly. The students remained enthusiastic in participating in each session, from training to educational games. The community service team was also pleased because the main objective of this activity could be achieved, namely to improve students' understanding and interest in the business world and entrepreneurship through fun methods.Abstract also written in English containing key issues, objectives, methods and results of implications.
PENINGKATAN KOMPETENSI DI BIDANG KEUANGAN DAN AKUNTANSI PADA SMK Sugianta Ovinus Ginting; Eni Duwita Sigalingging; Sulia Sulia; Devina Loman; Iskandar Muda Situmorang
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 6 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i6.35548

Abstract

Abstrak: Perkembangan teknologi memberikan banyak manfaat yaitu untuk efesiensi. Proses akuntansi juga dapat diefisiensikan dengan software akuntansi. Tim pengabdian memperkenalkan Accurate Accounting Software dengan tujuan untuk meningkatkan kompetensi siswa SMK di bidang keuangan dan akuntansi. Accurate Accounting Software merupakan aplikasi akuntansi yang membantu pencatatan pembukuan yang sering digunakan secara umum pada perusahaan-perusahaan di Indonesia. Pelatihan dilakukan secara tatap muka dengan pemaparan materi dan praktek langsung penggunaan Accurate Accounting Software yang diikuti sebanyak 30 siswa. Sebagai bentuk evaluasi, siswa mengikuti pre-test dan post-test sebanyak 14 pertanyaan. Hasil pre-test menunjukkan sebanyak 34% siswa memperoleh nilai 50 dan sebanyak 66% siswa memperoleh nilai di bawah 50. Hasil post-test menunjukkan sebanyak 17% siswa memperoleh nilai di 70-80, sebanyak 33% siswa memperoleh nilai 60, sebanyak 13% siswa memperoleh nilai 50, dan sebanyak 37% memperoleh nilai di bawah 50. Hal ini menunjukkan hasil yang positif dalam meningkatkan pemahaman dan minat siswa terhadap software akuntansi dan tentunya akan menjadi pengalaman berharga bagi siswa.Abstract: Technological developments provide many benefits, namely efficiency. Accounting processes can also be streamlined with accounting software. The community service team introduced Accurate Accounting Software with the aim of improving the competence of students at SMK Negeri 6 Medan in the field of finance and accounting. Accurate Accounting Software is an accounting application that assists in bookkeeping, which is commonly used in companies in Indonesia. The training was conducted face-to-face with material presentations and hands-on practice using Accurate Accounting Software, which was attended by 30 students. As a form of evaluation, students took a pre-test and post-test. The pre-test results showed that 34% of students scored 50 and 66% of students scored below 50. The post-test results showed that 17% of students scored between 70-80, 33% scored 60, 13% scored 50, and 37% scored below 50. This indicates positive results in improving students' understanding and interest in accounting software and will certainly be a valuable experience for them.
Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Nilai Perusahaan Industrial Periode 2023-2024 Mie Mie; Sulia Sulia; Iskandar Muda Situmorang
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp195-208

Abstract

The Tobin's Q formula is a measure of company value that is considered more rational because it considers the liability element in its calculation. This model combines all elements of the company's debt and equity, thus focusing not only on investors but also on creditors. Sustainability issues have become a global concern with increasing awareness of climate change, environmental degradation, and limited natural resources. Global organizations such as the United Nations, through the Sustainable Development Goals (SDGs), encourage all sectors, including the business sector, to integrate environmental and social aspects into their business strategies. The purpose of this study is to identify and analyze the influence of Green Accounting, Environmental Performance, and Company Size on Company Value (Tobin's Q Formula). The sampling method used was purposive sampling, and 56 companies were obtained that met the research criteria. The research data came from the annual financial reports of industrial companies published on the Indonesia Stock Exchange during the 2023-2024 period. The data testing method used the SPSS application. The research results show that Green Accounting and Environmental Performance have no effect on company value. Company size has a significant effect on company value.
Green Accounting dan Corporate Environmental Performance terhadap Nilai Perusahaan: Bukti Empiris pada Perusahaan Sektor Industrial di Bursa Efek Indonesia Mie Mie; Iskandar Muda Situmorang; Sulia Sulia
Jurnal Ilmu Manajemen METHONOMIX Vol 9 No 1 (2026): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol9No1.pp12-22

Abstract

Nilai perusahaan adalah persepsi investor terhadap kinerja dan prospek perusahaan, yang ditunjukkan oleh harga sahamnya. Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi hijau dan prestasi perusahaan lingkungan terhadap nilai perusahaan pada sektor industri yang terdaftar di Bursa Efek Indonesia; populasi penelitian terdiri dari 65 data perusahaan, dan indikator Tobin's Q digunakan untuk mengukur nilai perusahaan. Peneliti menggunakan metode kuantitatif dengan purposive sampling dan laporan keuangan tahunan dan keberlanjutan dari tahun 2023–2024. Penelitian ini mengolah data menggunakan IBM SPSS Statistical 25 program. Hasil penelitian menunjukkan bahwa, secara bersamaan (simultan), variabel kinerja lingkungan perusahaan dan akuntansi hijau tidak berdampak pada nilai perusahaan di industri selama tahun 2023–2024.
Co-Authors Agustina - Ali Djamhuri Anita Tarihoran Devina Loman Iskandar Muda Situmorang Iskandar Muda Situmorang Mie Mie Mie Mie Mie Mie Naomi Kezia Rice Rice Rice Rice rice rice Riny Sabrina Fricilya Juwita Tampubolon Seti Eli Larosa Sigalingging, Eni Duwita Sonya Enda Natasha S Pandia Sugianta Ovinus Ginting Suriani Ginting Viola Caroline Br. Samosir Wailan An, Evi Juita Yola Yolanda