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All Journal Jurnal Pendidikan Ekonomi Undiksha Journal of Accounting and Investment Journal of Business Management Education (JBME) Jurnal Ekonomi Integra SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Surya Abdimas Jurnal Bisnis dan Kewirausahaan Jurnal Edueco Jurnal Ilmiah Manajemen dan Bisnis Economic Education and Entrepreneurship Journal Jurnal Inovasi Pendidikan Ekonomi Jurnal Ilmiah Manajemen Kesatuan Widya Akuntansi dan Keuangan Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Ekuilnomi Majalah Ilmiah UPI YPTK Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Wico Jontarudi Tarigan
Universitas Simalungun
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pendampingan Literasi Keuangan Syariah Bagi Wirausaha Muda Melalui Pendekatan Service Learning Sri Martina; Eva Sriwiyanti; Djuli Sjafei Purba; Vitryani Tarigan; Marintan Saragih; Wico J Tarigan; Tasya Azhari; Riska Aulia
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/gqamrs36

Abstract

Kegiatan ini bertujuan meningkatkan literasi keuangan serta penerapan prinsip akuntansi syariah pada wirausaha muda di Desa Sidamanik Kabupaten Simalungun. Pelaksanaan kegiatan dirancang sebagai pembelajaran kontekstual dalam Mata Kuliah Akuntansi Syariah dengan melibatkan mahasiswa dalam pendampingan usaha mikro dan kecil berbasis nilai-nilai syariah. Metode yang digunakan adalah service learning melalui workshop literasi keuangan, praktik pembukuan sederhana sesuai prinsip PSAK Syariah, serta pendampingan penyusunan laporan arus kas yang menjunjung transparansi, keadilan, dan akuntabilitas. Hasil menunjukkan peningkatan pemahaman pemisahan dana pribadi dan usaha, kemampuan pencatatan transaksi, serta kesadaran terhadap prinsip usaha halal dan bebas riba. Berbagai penelitian lima tahun terakhir menunjukkan bahwa literasi keuangan dan prinsip keuangan syariah berpengaruh positif terhadap keberlanjutan UMKM serta perilaku keuangan yang etis. Kegiatan ini memperkuat kompetensi mahasiswa sekaligus mendukung penguatan ekonomi desa berbasis nilai akuntansi syariah
Pemberdayaan Kesehatan Masyarakat Melalui Pelatihan Bertanam Organik Untuk Meningkatkan Ekonomi Keluarga Dan Penyuluhan Kesehatan Untuk Meningkatkan Kualitas Hidup Di Pusat Rehabilitasi Idaman Pematangsiantar Eva Sriwiyanti; Djuli Sjafei Purba; Vitrayani Tarigan; Marintan Saragih; Sri Martina; Wico J Tarigan; Resna Napitu; Dermawan Perangin – angin; Yulita S N Girsang; Risma N Munthe; Rizky Stevension Sagala; Dasman Jaya Zalukhu; Sondang Sidabutar; Eka S R Sihombing; Nur Masdalifa; Nurvita Ramawat; Jumaidah Wardati Br Saragih; Riada Marenny Pasaribu; Deswidya S Hutauruk; Peterson Yosua Silaen; Alya Hafizah Tambunan; Dara Cahya Amelia; Nabila Imtihani Harahap; Ronta Br Manurung; Zavira Shabrina Ritonga; Lasmariana Zendrato
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/1cqaeb73

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kualitas hidup dan kemandirian ekonomi pasien di Pusat Rehabilitasi IDAMAN Pematangsiantar melalui penyuluhan kesehatan dan pelatihan pembuatan pupuk organik. Kegiatan dilaksanakan di Pusat Rehabilitasi IDAMAN, Jalan Rindung Tanjung Pinggir, Pematangsiantar. Metode pelaksanaan meliputi penyuluhan kesehatan, pelatihan pembuatan pupuk organik, praktik pemanfaatan limbah rumah tangga sebagai bahan pupuk, serta penanaman bibit sayuran organik menggunakan polibag dan wadah plastik bekas. Peserta dilibatkan secara langsung dalam proses persiapan bahan, pembuatan pupuk organik, pengolahan media tanam, penanaman, dan pemeliharaan tanaman. Hasil kegiatan menunjukkan bahwa peserta memperoleh pengetahuan mengenai pentingnya pola hidup bersih dan sehat, pemanfaatan limbah organik, serta keterampilan membuat pupuk organik dari bahan sederhana seperti cangkang telur, serabut kelapa, dan limbah ikan. Selain itu, kegiatan ini memberikan bekal keterampilan produktif bagi pasien rehabilitasi agar dapat memanfaatkan pekarangan untuk menanam sayuran organik, memenuhi kebutuhan pangan keluarga, dan berpotensi menambah pendapatan. Kegiatan ini diharapkan dapat membantu proses pemulihan, meningkatkan kepercayaan diri, serta mendukung kemandirian sosial dan ekonomi pasien setelah kembali ke keluarga dan masyarakat
Evaluation Of the Influence of Good Corporate Governance On The Level of Financial Health of PT Telkom Indonesia TBK For The Period 2019 – 2023 Wico Jontarudi Tarigan; Djuli Sjafei Purba; Desmi Triyanti Purba
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hwgfmr18

Abstract

Study This aiming for analyze the influence of Good Corporate Governance (GCG) on health finance of PT. Telkom Indonesia Tbk during period 2019 to 2023. Variables independent used​ covering size of the board of commissioners, size directors, and audit committee, while variable dependent is indicator health finance in the form of Return on Assets (ROA) and Return on Equity (ROE). Method research used​ is quantitative with approach multiple linear regression analyzed​ use device SPSS software. Data used is secondary data obtained​ from report finance PT. Telkom Indonesia Tbk's annual report published in a way officially on the Indonesia Stock Exchange (IDX). The results of the analysis show that in a way simultaneous GCG variables have an effect on ROA, but No significant towards ROE. In partial, size board of directors own influence positive significant on ROA, whereas the size of the board of commissioners and audit committee is not show influence significant to second indicator finance. This indicates that effectiveness of governance companies, in particular role directors, contributing to the improvement health finance company. Implications from study This important for management of state-owned enterprises in increase transparency, accountability and performance finance through implementation principles of effective GCG. Research This also provides recommendation for investors and stakeholders interest for consider governance aspects​ in taking decision investment and supervision company
Analysis of Fixed Asset Accounting Treatment According to PSAK NO. 216 at PT. Perkebunan Nusantara IV Unit Mayang Eva Sriwiyanti; Wico J Tarigan; Selvi Maharani
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/g62yax10

Abstract

This study analyzes the compliance of fixed asset accounting treatment at PT Perkebunan Nusantara IV Unit Mayang with PSAK No. 216, which became effective on January 1, 2024. A descriptive qualitative method was used through documentation and interviews, by comparing the company’s practices with the standard. The results indicate that the implementation of PSAK No. 216 has generally been carried out well, particularly in asset recognition, subsequent measurement, straight-line depreciation, and derecognition supported by adequate documentation. However, several shortcomings remain, including suboptimal capitalization of inspection costs, inconsistent inclusion of import duties and trial production results in acquisition costs, and insufficient disclosure of revaluation and independent valuation. Overall, the implementation of the standard is good but still requires improvements to achieve full compliance
Analysis Of Accounts Receivable and Its Impact on The Going Concern Of Cu Bina Kasih Pematangsiantar (Period 2022–2024) Nurfika Dwi Putri; Djuli Sjafei Purba; Wico J Tarigan
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vftb9k49

Abstract

This study examines the management of accounts receivable and its implications for the going concern of CU Bina Kasih Pematangsiantar during the 2022–2024 period. Accounts receivable constitute the principal productive asset in savings and loan cooperatives because they arise directly from member lending activities and serve as a major source of institutional income. Accordingly, the quality of receivables management is closely associated with liquidity, cash flow, profitability, and the long-term continuity of cooperative operations. This study adopted a qualitative descriptive design. Data were obtained through interviews, observation, and documentation, and were analyzed using data reduction, thematic organization, and interpretive conclusion drawing. The findings indicate that receivables management at CU Bina Kasih had been implemented through credit approval, recording, monitoring, and collection procedures; however, its overall effectiveness remained limited. The cooperative continued to face problematic receivables, a moderate NPL ratio, and weak profitability throughout the study period. The findings also show that problematic receivables were influenced by both internal factors, including weaknesses in credit assessment and monitoring, and external factors, including members’ post-pandemic economic constraints. Most importantly, the study demonstrates that receivables quality had a direct impact on the cooperative’s going concern through its effects on liquidity, productive asset quality, and earnings capacity. The study concludes that sustainable cooperative operations depend not merely on the expansion of lending activity, but on the collectability, governance, and risk profile of the receivables portfolio
Cash Flow Ratio Analysis and Fund Management Effectiveness: Evidence from Caffe Moral Tuahman Sipayung; Wico J Tarigan; Elisa Fitri; Raja Mangaratua Nainggolan; Yesni Riana Damanik
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/v251vf23

Abstract

This study aims to analyze cash flow in improving the effectiveness of fund management at Caffe Moral. A quantitative descriptive approach was employed using financial statement data for the 2022–2023 period. The data were analyzed using cash flow ratios, including the Operating Cash Flow Ratio, Capital Expenditure Ratio, and Total Debt Ratio. The findings show that Caffe Moral’s revenue increased from IDR 180,000,000 in 2022 to IDR 278,000,000 in 2023, while net income rose from IDR 61,380,000 to IDR 145,800,000. The Operating Cash Flow Ratio increased from 4.20 to 6.86 and was categorized as highly effective, indicating that operating cash flow was sufficient to cover current liabilities. The Total Debt Ratio also increased from 5.87 to 11.08, reflecting a strong ability to cover debt obligations. However, the Capital Expenditure Ratio remained below 1.00, increasing only from 0.52 to 0.68, indicating that operating cash flow was not yet fully sufficient to finance capital expenditures independently. These results suggest that Caffe Moral’s fund management was effective in terms of liquidity and solvency, but still requires improvement in investment financing. This study recommends strengthening cash flow planning, controlling expenditures, and prioritizing investment decisions to support more sustainable fund management
The Effect of Capital Structure (DER And DAR) On ROA Of Industrial Goods Sub-Sector Companies Listed on The Indonesia Stock Exchange Eva Sriwiyanti; Wico J Tarigan; Diana L Hutagalung
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/b51r5j71

Abstract

This study is motivated by the importance of capital structure management in improving corporate profitability, particularly in the industrial goods subsector, which requires substantial funding. The study aims to analyze the effect of Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) on Return on Assets (ROA). A quantitative approach with an associative design was employed, using purposive sampling to select 12 companies with 60 observations during the 2020–2024 period. Secondary data were obtained from annual financial statements and analyzed using multiple linear regression, supported by classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results show that partially, DER and DAR do not significantly affect ROA, while simultaneously they have a significant effect. The Adjusted R Square value of 0.163 indicates limited explanatory power. Additionally, DER and DAR exhibit a negative relationship with ROA, implying that increased leverage does not necessarily enhance profitability
Pendampingan Penyusunan Laporan Keuangan Bumnagori Melalui Aplikasi PPAK BUMDES Di Kantor Camat Tanah Jawa Wico J Tarigan; Sri Martina; Djuli Sjafei Purba; Liharman Saragih; Mahaitin H Sinaga; Tuahman Sipayung; Elfina O P Damanik; Raja Mangaratua Nainggolan; Dian G Purba Tambak; Christin Imelda Girsang; Christian Daniel Hermes; Johanes Wilfrid Pangihutan Purba; Immanuelta Sitepu; Nabila Nurfadila; Mael Vantri Gultom; Romika Ambarita; Santri A Sijabat; Yuni Lestari Br Sitepu
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/h9bn7f05

Abstract

Penyusunan laporan keuangan yang akuntabel merupakan aspek penting dalam memperkuat tata kelola BUMNagori sebagai lembaga usaha milik nagori. Namun, sebagian bendahara dan pengelola BUMNagori masih menghadapi kendala dalam memahami prinsip dasar akuntansi, menganalisis transaksi, mengubah pencatatan Buku Kas Umum menjadi jurnal umum, menggunakan aplikasi akuntansi berbasis digital, serta menata bukti transaksi secara sistematis. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas bendahara dan pengelola BUMNagori dalam menyusun laporan keuangan melalui aplikasi PPAK BUMDes. Kegiatan dilaksanakan dalam bentuk pendampingan tatap muka di Kantor Camat Tanah Jawa, Kabupaten Simalungun. Peserta kegiatan berjumlah 51 orang yang berasal dari Kecamatan Tanah Jawa, Huta Bayu Raja, Jawa Maraja Bah Jambi, dan Hatonduhan. Tahapan kegiatan meliputi penyampaian materi, review persamaan dasar akuntansi, analisis transaksi, simulasi jurnal umum, praktik pencatatan dari Buku Kas Umum ke aplikasi PPAK BUMDes, diskusi, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai akuntansi dasar, analisis transaksi, penyusunan jurnal umum, penggunaan aplikasi PPAK BUMDes, dan pentingnya pengarsipan bukti transaksi. Kegiatan ini berkontribusi terhadap penguatan transparansi, akuntabilitas, efektivitas, dan tata kelola keuangan BUMNagori
The Effect Of Accounting Training And Business Experience On The Development Of Msmes In Pematang Siantar City Wico Jontarudi Tarigan; Mahaitin H Sinaga; Djuli Sjafei Purba
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/kdp80840

Abstract

Micro, small and medium enterprises in the Indonesian economy have a strategic role in building national economic productivity. The purpose of this study is to determine the effect of accounting training and business experience on the performance of MSMEs in Pematang Siantar City. The research method is to use quantitative methods with a descriptive approach. Data collection is carried out through surveys by distributing questionnaires to respondents. And the author did a measurement scale, which is measured using the Likert scale. The study population was all MSMEs in the city of Pematang Siantar and the sample consisted of 100 MSMEs. The hypothesis was tested with a coefficient of determination, F test and T Test using SPSS ver.25. The results showed that accounting training had a positive and significant effect on MSME performance and business experience had a positive and significant effect on MSME performance. This means that accounting training and business experience are very important in improving the performance of MSMEs
Proyeksi Arus Kas Dan Proyeksi Laporan Laba Rugi Dan Laporan Posisi Keuangan Dalam Memulai Sebuah Usaha Penggemukan Lembu Djuli Sjafei Purba; Mahaitin H Sinaga; Wico Jontarudi Tarigan
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/900ctc41

Abstract

Penelitian ini bertujuan untuk melihat pentingnya penyusunan proyeksi laporan arus kas sebelum memulai sebuah usaha baru. Kas mempunyai peran yang sangat penting, ketersediaan kas menjadi bagian perlu agar usaha dapat berjalan dengan baik. Metode yang digunakan dalam penelitian ini adalah menyusun proyeksi arus kas. Data yang akan dituangkan dalam proyeksi arus kas, menggambarkan semua jenis transaksi yang akan terjadi selama masa usaha dikerjakan. Pendapatan dan biaya tergambarkan dalam proyeksi arus kas ini. Setelah proyeksi arus kas selesai, dilakukan proses akuntansi yaitu, jurnal, buku besar dan laporan laba rugi dan laporan posisi keuangan.Data yang digunakan dalam penelitian ini adalah untuk memulai usaha penggemukan lembu sebanyak 20 ekor. Berdasarkan proyeksi arus kas dilahirkan proyeksi laba sebesar 8.700.000, selama masa satu periode. Sehingga disimpulkan usaha ini dapat dikerjakan
Co-Authors Aggiat Sinurat Alya Hafizah Tambunan Anggiat Sinurat Anggiat Sinurat Anggiat Sinurat Aprilia Suhani Athina Nikitria Athina Nikitria Ayu Anggriani Ayu Anggriani Ayu Nadila Choirunisa Utami Christin Imelda Girsang Damanik, Elfina O P Dara Cahya Amelia Dasmaika Apriani Haloho Dasman Jaya Zalukhu Dendi Wahyudi Dendi Wahyudi Dermawan Perangin - angin Dermawan Perangin – angin Desmi Triyanti Purba Deswidya S Hutauruk Dian G Purba Tambak Diana L Hutagalung Djahotman Purba Djahotman Purba Djuli Sjafei Purba Djuli Sjafei Purba Doris Yolanda Saragih Dwi Nanda Aryanti Eka S R Sihombing Elfina O P Damanik Elfina O.P Damanik Elfina Okto Posmaida Damanik Elisa Fitri Elvira Turnip Eva Sriwiyanti Eva Sriwiyanti Eva Sriwiyanti Eva Sriwiyanti Girsang, Rosita Manawari Hengki Mangiring Parulian Simarmata Hermes, Christian Daniel Immanuelta Sitepu Indra Gunawan Indra Gunawan Irwan M Ambarita Irwan M Ambarita Johanes Wilfrid Pangihutan Purba Jos Martin Simanjuntak Jos Martin Simanjuntak Jumaidah Wardati Br Saragih Jusra Tampubolon Lasmariana Zendrato Leviana Tri Sukma Leviana Tri Sukma Mael Vantri Gultom Mahaitin H Sinaga Marintan Saragih Marintan Saragih Martina, Sri Marulam MT Simarmata Mayliza Putri Mayliza Putri Muhammad Kevin Jhody Saragih Muhammad Khoir Zulfikar Muhammad Khoir Zulfikar Nabila Imtihani Harahap Nabila Nurfadila Nanda Asmara Nanda Asmara Netty Vera Harianja Netty Vera Harianja Nur indah Saragih Nur Masdalifa Nurainun Tanjung Nurfika Dwi Putri Nurvita Ramawat Nurvita Ramawati Peterson Yosua Silaen Pinondang Nainggolan Poltak Pardamean Simarmata Purba, Desmi Triyanti Purba, Djahotman Purba, Djuli Sjafei PURBA, ELIDAWATY Rai Fazran Nuarza Rai Fazran Nuarza Raja Mangaratua Nainggolan Resna Napitu Resna Napitu Riada Marenny Pasaribu Ripka Seriidahnaita Ginting Riska Aulia Risma N Munthe Rizky Stevension Sagala Romika Ambarita Ronta Br Manurung Rosita Manawari Girsang Rosita Manawari Girsang Rosita Manawari Girsang Sabar Dumayanti Sihombing Santri A Sijabat Santri Anriani Sijabat Saragih, Liharman Saragih, Marintan Saragih, Muhammad Kevin Jhody Selvi Maharani Semaria Eva Elita Girsang Shinta Permata Sari Shinta Permata Sari Shinta Permata Sari Simanjuntak, Demak Claudia Yosephine Simanjuntak, Jos Martin Sipayung, Tuahman Siti Purwasih Siti Suani Nababan Sondang Sidabutar Sri Martina Sri Martina Sri Martina Sri Martina Sriwiyanti, eva Tanjung, Nurainun Tarigan, Vitryani Tasya Azhari Taufik Parinduri Taufik Parinduri Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Vitrayani Tarigan Vitryani Tarigan Vitryani Tarigan Yesni Riana Damanik Yulita S N Girsang Yuni Lestari Br Sitepu Zavira Shabrina Ritonga