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All Journal JURNAL ILMIAH SIMANTEK Jurnal Pengabdian Masyarakat Multidisiplin Jurnal Pengabdian kepada Masyarakat Nusantara Kajian Akuntansi
WIE SHI WUDJUD
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EFEKTIVITAS PENERAPAN KEBIJAKAN TRADING HALT DALAM MENCEGAH PANIC SELLING AKIBAT PANDEMI COVID - 19 (STUDY PADA BURSA EFEK INDONESIA TAHUN 2020) SANTY AJI SITOHANG; TALENTA EMMA R. MARBUN; WIE SHI WUDJUD
JURNAL ILMIAH SIMANTEK Vol 5 No 4 (2021): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this study is to: (1) find out whether the implementation of trading halt policy is effective in restraining the rateof decline of JCI on the Indonesia Stock Exchange due to the Covid-19 pandemic in 2020. (2) find out whether theimplementation of the trading halt policy is effective in preventing panic selling on the Indonesia Stock Exchange due to thecovid-19 pandemic in 2020. The method used in this research is descriptive analytical research with a qualitative approach.The results showed that: (1) The implementation of the trading halt policy was quite effective in restraining the rate of declineof the Composite Stock Price Index on the Indonesia Stock Exchange when facing the Covid-19 pandemic in 2020 so thatthe movement of the Composite Stock Price Index did not fall deeper, even a few days after the trading halt, the CompositeStock Price Index turned for the better and entered the green zone. (2) The implementation of the halt trading policy is quiteeffective in preventing panic selling on the Indonesia Stock Exchange due to the Covid-19 pandemic in 2020. When tradinghalt takes place investors have time to think rationally so as to avoid panic and emotion when making investment decisions.After trading halt finally investors returned to conduct their investment studies based on fundamental and technical analysisand proved that the movement of the Composite Stock Price Index in the IDX in 2020 did not fall deeper and even increased.
Penyuluhan Penerapan ISAK 35 Dalam Menyusun Laporan Keuangan Non Laba Pada Panti Asuhan Di Sumatera Utara Sahala Purba; Kristanty MN Nadapdap; Rahel Junita; Santy Aji Sitohang; Wie Shi Wudjud; Talenta Marbun; Sarah Gracella; Vebina Natalia; Ema Sitanggang; Novelita Manullang
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.1 Desember (2022): SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

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Adapun tujuan dari penyuluhan ini adalah agar organisasi non laba yang ada di Indonesia ini khususnya di Sumatera Utara ini dapat menerapkan ISAK 35 dalam penyusunan laporan keuangan. Metode yang digunakan dalam penyuluhan ini adalah metode kualitatif deskriptip yaitu dengan melakukan wawancara langsung kepada bagian keuangan panti tentang bagaimana pencatatan keuangan yang dilakukan oleh panti selama ini. Penyuluhan ini dilakukan pada akhir Desember 2021 yang lalu di 3 (tiga) panti asuhan yaitu Panti gelora Kasih, Panti Kasih Murni dan panti asuhan Sendoro Medan. Adapun temuan yang terdapat dilapangan, ternyata ketiga panti ini tidak melakukan pencatatan keuangan sesuai dengan ISAK 35, panti asuhan hanya mencatat penerimaan kas dan pengeluaran kas saja.
DETERMINATION OF STRENGTHENING CITIZENS IN VILLAGE FUND MANAGEMENT Santy Aji Sitohang; Talenta Emma Marbun; Wie Shi Wudjud; Sahala Purba
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2252

Abstract

This research is conducted to explore and analyze whether accountability and citizen involvement can affect the strengthening of residents in managing village funds in the village of Rawang Panca Arga Subdistrict, Asahan Regency, North Sumatra Province. The population in this study is all BPD (Village Representative Agencies) in the village of Rawang Panca Arga Subdistrict. The sample used is a census, meaning all the population is included as a sample, which covers only 30 people when this research was carried out in April and May 2021. The results of this study indicate that only the variable raises has a positive and significant effect on strengthening citizens to manage village funds in the village of Rawang Panca Arga Subdistrict, while the accountability and community involvement variables have no effect, specifically when testing those variables together with the variables of openness, accountability, and residents' condition that have an influence on strengthening citizens in managing village funds. Keywords: Strengthening Citizen, Village Funds, Accountability, Management.
PELATIHAN DAN SOSIALISASI ISAK 335 PADA PANTI ASUHAN SOLOMASI sahala purba; Elperida Juniarni Sinurat; Kuras Purba; Wie Shi Wudjud; Dame TM Nababan
Jurnal Pengabdian Masyarakat Multidisiplin Vol 9 No 3 (2026): Juni
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v9i3.7741

Abstract

The main objective of the community service projection is to assist all orphanages in Indonesia, focusing on orphanages in Medan City, in using ISAK 335 to prepare their financial reports. This will help build trust among several large donors regarding the management of their donations to the orphanage. The service method that we use is The approach used in this training program begins with an initial interview, in this service the number of interviewees is 2 people, namely the direct owner of the orphanage. And training is conducted for 3 people, namely employees of the orphanage. The training is conducted on how to make accounting records and prepare financial reports in accordance with regulations in Indonesia, namely comprehensive income statements, statements of changes in net assets, statements of financial position, cash flow statements. The time of training and socialization was carried out on December 14, 2025. The results of this service are showing that the orphanage managers feel uncomfortable because previously they were not aware of the financial reporting standards specifically for their institutions. They only keep records as a simple list of income and expenses, which is even displayed openly on the orphanage's notice board. The results of this community service show that orphanages only document their finances as basic cash inflows and outflows, without complying with the required accounting standards. The recommendations we suggest for orphanages throughout Indonesia, especially for the Solomasi orphanage, are that the implementation of financial reporting in accordance with accounting standards is expected to increase transparency and accountability in fund management, strengthen donor trust, and open wider funding opportunities, both from companies and foreign donors, thereby supporting the sustainability and development of orphanages professionally.
Co-Authors Dame TM Nababan Elperida Juniarni Sinurat Ema Sitanggang Kuras Purba Novelita Manullang Rahel Junita Sahala Purba Santy Aji Sitohang Santy Aji Sitohang SANTY AJI SITOHANG Sarah Gracella TALENTA EMMA R. MARBUN Vebina Natalia