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All Journal J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jurnal Ilmiah Manajemen Kesatuan Widya Akuntansi dan Keuangan Community Development Journal: Jurnal Pengabdian Masyarakat Majalah Ilmiah UPI YPTK GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Marintan Saragih
Universitas Simalungun
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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Pengaruh Pendidikan Dan Pelatihan Terhadap Kinerja Pegawai Pada Kantor Camat Kecamatan Siantar Utara Kota Pematangsiantar Elvi Ika Kristina Gultom; Marintan Saragih
Jurnal Ilmiah Accusi Vol. 1 No. 1 (2019): Jurnal Ilmiah Accusi 1(1) Mei 2019
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/029n5w74

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pendidikan dan pelatihan terhadap kinerja pegawai, untuk mengetahui hubungan antara pendidikan dan pelatihan dengan kinerja pegawai serta mengetahui kinerja pegawai kantor camat kecamatan siantar utara kota pematangsiantar dengan menggunakan penelitian deskriptif kualitatif dan metode analisis data dengan metode korelasi product moment. Hasil penelitian menunjukkan penyelenggaraan pendidikan dan pelatihan yang diadakan oleh Kantor Camat Kecamatan Siantar Utara Kota Pematangsiantar dikategorikan tinggi/baik dari hasil rata-rata jawaban respondan yaitu : 115 kinerja pegawai pegawai Kantor Kecamatan Siantar Utara Kota Pematangsiantar dikategorikan sangat tinggi/baik dimana hasil rata-rata jawaban responden yaitu : 128,5. Ada hubungan yang signifikan antara pendidikan dan pelatihan dengan kinerja pegawai pada kantor Camat Kecamatan Siantar Utara Kota Pematangsiantar. Hal ini terbukti dari hasil perhitungan r sebesar 0,77. Ini menunjukkan adanya hubungan yang positif antara motivasi dan kinerja. Selanjutnya koefisien determinasi diperoleh sebesar 59%, sisanya sebesar 41% dipengaruhi oleh faktor lain diluar dari kajian penelitian ini
Preparation Of Financial Reports of Non - Profit Organizations Based on ISAK NO 35 (Case Study of the Catholic Church in Sidamanik) Marintan Saragih; Djahotman Purba; Reynaldi Nainggolan
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xcqj3a04

Abstract

This research is motivated by the situation of the Catholic Church in Sidamanik which presents financial reports in the form of cash in and cash out manually. The aim of this research is to prepare financial reports for the Catholic Church in Sidamanik based on ISAK number 35 concerning the presentation of financial reports for non-profit oriented organizations. This type of research is descriptive qualitative with data collection techniques in the form of documentation and interviews. The data analysis technique in this research goes through the stages of data reduction, data presentation and drawing conclusions. In analyzing the data, an accounting cycle is implemented which will produce financial reports in accordance with ISAK 35, namely Income Reports and Net Asset Change Reports. The results of this research indicate that the Catholic Church in Sidamanik presents financial reports in the form of cash in and cash out manually in the form of handwriting which is not in accordance with the presentation regulated in ISAK number 35. The financial reports of the Catholic Church in Sidamanik which have been prepared by the author based on ISAK 35 present five financial reports, namely Income Report and Net Asset Change Report
Analysis Of The Implementation Of Financial Management Of Regional Public Service Agency (BLUD) On The Performance Of Public Hospital Employees dr Djasamen Saragih Kristianto Kristianto; Desmi Triyanti Purba; Hazelinling Hazelinling; Marintan Saragih; Yulita Santa Nova Girsang
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zpf3y048

Abstract

This study aims to analyze the implementation of financial management of the Regional Public Service Agency (BLUD) on the performance of employees at the Regional General Hospital (RSUD) dr. Djasamen Saragih. The research method used is descriptive analysis with a qualitative approach, using primary data obtained through interviews and field observations, as well as secondary data in the form of financial statements and related organizational documents. The results of the study show that BLUD financial management provides flexibility in planning and using the budget, which has a positive impact on the operational efficiency of the hospital. The implementation of the annual Business Plan and Budget (RBA), supervision by the supervisory board, and a reporting system in accordance with Financial Accounting Standards (SAK) support the improvement of employee performance. However, challenges such as maintaining a balance between public services and revenue, as well as the need to improve human resource competence, are still a concern. The study suggests regular training for employees and the development of innovative services to improve the efficiency and overall performance of the organization
Co-Authors Adat Muli Peranginangin Alya Hafizah Tambunan Andi Sagala Aprilia Suhani Bagudek Tumanggor Choirunisa Utami Dara Cahya Amelia Dasmaika Apriani Haloho Dasman Jaya Zalukhu Dela Halim Dermawan Perangin - angin Dermawan Perangin – angin Desmi Triyanti Purba Deswidya S Hutauruk Djahotman Purba Djuli Sjafei Purba Dodi A Saragih Eka S R Sihombing Elfina O. P. Damanik Elvi Ika Kristina Gultom Elvi Ika Kristina Gultom Eva Sriwiyanti Eva Sriwiyanti Fitra Agung Pratama Hazelinling Hazelinling Inneke Oktafani Malau Jumaidah Wardati Br Saragih Kristanto Kristianto Kristianto Kristianto Lasmariana Zendrato Mahaitin H Sinaga Mutiara Situmorang Nabila Imtihani Harahap Nur Masdalifa Nurvita Ramawat Nurvita Ramawati Pebby Artika T Manurung Pebby Artika T Manurung Peterson Yosua Silaen Resna Napitu Reynaldi Nainggolan Riada Marenny Pasaribu Riska Aulia Risma N Munthe Rizky Stevension Sagala Robert Tua Siregar Rona Anjelina Turnip Ronta Br Manurung Siti Purwasih Siti Surbakti Sondang Sidabutar Sri Martina Sri Martina Tasya Azhari Toga Sehat Sihite Trisilawati Trisilawati Vitrayani Tarigan Vitri Tarigan Vitryani Tarigan Wico Jontarudi Tarigan Yolanda Yolanda Yulita S N Girsang Yulita Santa Nova Girsang Zavira Shabrina Ritonga