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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi dan Pajak Jurnal EMT KITA SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS Journal of Humanities and Social Studies Journal Of Management Science (JMAS) International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Teologi Cultivation Jurnal Dinamika Ekonomi Syariah JURNAL LENTERA AKUNTANSI Indonesian Journal of Business Analytics (IJBA) Jurnal Ekonomika Dan Bisnis Innovative: Journal Of Social Science Research Jurnal Penelitian Pendidikan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Akuntansi Nommensen
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Fakultas Ekonomi Dan Bisnis, Universitas HKBP Nommensen Medan
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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SISTEM PENGENDALIAN INTERN PENERIMAAN KAS Katarina, Desi; ES Samosir, Hendrik; Silaban, Adanan
Jurnal Akuntansi Nommensen Vol. 1 No. 2 (2022): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v1i2.2212

Abstract

This research aims to determine the extent to which the internal control system for cash receipts at PT. Reycom Document Solutions Medan Branch in carrying out its business activities in order to achieve company goals. The data source used in this research is primary data. With descriptive data analysis techniques and comparative analysis techniques, descriptive data analysis is by first collecting data, classifying data and interpreting data so that it can provide a clear picture of the problem being studied. Meanwhile, comparative data analysis is drawing conclusions from observed facts and their truth has been tested by comparing theories which are general truths with field data, with the hope of being able to draw conclusions and put forward suggestions for improvements to weaknesses and errors found in internal control of cash receipts. The results of this research show that the internal control system for cash receipts at PT. Reycom Document Solutions Medan Branch has not fully fulfilled the elements of internal control, because there are still several things that are not in accordance with existing theory. These include the fact that there are still duplicate tasks between the finance and accounting sections which are handled by the finance admin, unannounced checks on employee work have not been implemented and there is also no special section formed to exercise control over the company.
Impact of Management Control Systems on Managerial Job Satisfaction and Stress in Local Government: The Mediating Role of Organizational Commitment Silaban, Adanan; Siagian, Nalom; Sitorus, Sunday Ade; Medrofa, Daud
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i6.6323

Abstract

Management Control Systems (MCS) are an important part of the operations of public sector organizations. However, the implementation of MSS can have consequences on the well-being of public managers such as job satisfaction and stress. One important dimension of MSS is the clarity of the public manager's role. The role of public managers is a very important part of the organization, because public managers have the task of planning, organizing, directing and controlling organizational activities. These tasks require role clarity, where public managers must provide accurate, complete, clear and relevant information to their users. Therefore, the clarity of the role of public managers is thought to have an effect on the job satisfaction and stress of public managers. This research is important to do considering that SPM is a tool used in achieving organizational goals, and therefore it is also necessary to gain knowledge of its consequences on the welfare of public managers. Empirical evidence on this subject is still very limited, especially in public sector organizations in Indonesia. This study aims to empirically examine the effect of role clarity on job satisfaction and stress of public managers and the mediation of organizational commitment in public sector organizations. The results of this study are useful theoretically and practically. Theoretically, it enriches the SPM literature on the effect of management control in the form of the impact of role clarity on job satisfaction and stress levels of public public managers. Practically, the results of this study can be used as guidelines in the design of SPM that can increase public managers' job satisfaction and stress and organizational commitment.  The research was conducted using a survey method to public managers at the Regional Apparatus Organization (ODP) of Medan City Government.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS DAN RENTABILITAS PADA PT.BANK NEGARA INDONESIA (PERSERO), TBK PERIODE 2019-2023 Febrianto P, Michael; Silaban, Adanan; Hutapea, Herti Diana
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1448

Abstract

This study aims to determine the financial performance of PT. Bank Negara Indonesia (Persero), Tbk for the period 2019-2023 in terms of liquidity and profitability ratios. The liquidity ratio is proxied by the Cash Ratio, Loan to Deposit Ratio, Loan to Asset Ratio, Banking Ratio and Profitability is proxied by Net Profit Margin, Return on Equity, Return on Asset Ratio, Return on Investment Ratio, Interest Expense Ratio. The technique used by the author to complete this research is the documentation technique and data analysis of BNI's financial reports that can be accessed via the internet media including the financial reports of PT. Bank Negara Indonesia (Persero), Tbk for the 2019-2023 period. The data used is secondary data collected using the documentation method. The data analysis technique used in qualitative research is comparative ratio analysis. The test results are liquidity ratios such as Cash Ratio in 2019-2023 meet BI standards, LDR in 2019-2020 is in a healthy state, the highest Loan to Asset Ratio occurred in 2019 at 69.39% and BNI's financial performance is in a healthy state. The highest Banking Ratio occurred in 2019 at 95.58%. Profitability is measured from NPM in 2019 of 142.11%, in 2022 of 123.11% and in 2023 of 130.09% in a healthy state, In 2023 BNI's ROE is in a healthy state, BNI's highest Return on Asset (ROA) occurred in 2023 of 2.36% in a healthy state. BNI's highest Return on Investment (ROI) occurred in 2023 of 1.94% and is in a healthy state. BNI's highest Interest Expense Ratio occurred in 2019 of 9.35% in a healthy state.
Pengaruh Ukuran Perusahaan Dan Struktur Aktiva Terhadap Struktur Modal Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Gaol, Feby Yosepha Lumban; Silaban, Adanan; Siboro, Danri Toni
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2117

Abstract

This study aims to examine the influence of company size and asset structure on capital structure in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling technique uses the saturated sampling method. The total research sample is 84 companies with 3 years of research. This research is a quantitative research. The type of data carried out in this study is secondary data, which is in the form of annual reports of food and beverage companies. The analysis method used is multiple linear regression using SPSS version 26 software. Data testing was carried out using descriptive statistical analysis, classical assumption test, multiple linear regression analysis test, determination coefficient and t-test. The results of the study showed that the variable of company size did not have a significant effect on the capital structure. Meanwhile, asset structure has a significant effect on capital structure.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Natalia, Novia; Silaban, Adanan; Sihombing, Halomoan S.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2118

Abstract

This study aims to examine the influence of company size and asset structure on capital structure in food and beverage This research is a quantitative research with the type of data source being secondary data obtained from the company's financial statements and annual reports. The analysis method used is multiple linear regression using SPSS version 26 software. Data testing was carried out using descriptive statistical analysis, classical assumption test, simple linear regression analysis test, determination coefficient and t-test. The independent variable used in this study is Corporate Social Responsibility (CSR) while the dependent variable is financial performance proxied by Return On Asset (ROA). The results of the study show that Corporate Social Responsibility (CSR) has a positive and significant effect on financial performance. In addition, based on the determination coefficient (R2) test, Corporate Social Responsibility (CSR) was able to explain its influence on financial performance by 12.2% of the dependent variables. Based on the results of the study, it was concluded that financial performance measured using the return on asset ratio had a positive and significant effect on Corporate Social Responsibility (CSR). Suggestions that can be given for future research are to add variables that are not included in this study that are considered to affect Corporate Social Responsibility (CSR) and increase the research period to get accurate results.
Pengaruh Kebijakan Hutang Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Br. Tarigan, Almaura Andinna; Silaban, Adanan; Siahaan, Audrey Margareth
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2119

Abstract

This study aims to examine the effect of debt and profitability policies on company value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling technique uses the purposive sampling method. The total research sample is 81 companies with 3 years of research. This research is a quantitative research. The type of data carried out in this study is secondary data, which is in the form of financial statements and annual reports of food and beverage companies. The analysis method used is multiple linear regression using SPSS version 26 software. Data testing was carried out using descriptive statistical analysis, classical assumption test, multiple regression analysis test, determination coefficient and t-test. Meanwhile, profitability has a significant effect on the company's value
Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas Dan Profitabilitas Pada PT. MAYORA INDAH Tbk. Periode 2020-2023 Doloksaribu, Gabriella Evelin Marlina; Silaban, Adanan; Sinurat, Mangasa
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i1.2585

Abstract

The purpose of this study was to measure and analyze financial performance based on liquidity ratios and profitability ratios at PT Mayora Indah Tbk for the 2020-2023 period. This research uses quantitative descriptive research methods using data from the audited and released financial statements of PT Mayora Indah Tbk from the Indonesia Stock Exchange (IDX). The results of this study indicate that using the liquidity ratio consisting of current ratio, quick ratio and cash ratio achieved by the company during the four periods from 2020 to 2023 has fluctuated, but the company's liquidity level is still good because it is still above the industry average standard which shows that the company uses assets owned by the company to meet its short-term obligations. And using profitability ratios consisting of return on assets, return on equity, return on investment, gross profit margin, and net profit margin in 2020 to 2021 has decreased and in 2022 to 2023 the company has increased but is still far below the average standard industry ratio so that it shows that the company's profitability is not good. Thus, it can be concluded that liquidity has a close relationship with profitability, this indicates a large placement of funds on the current asset side. Suggestions that can be useful for company management are to improve the financial performance of PT Mayora Indah Tbk, management should utilize existing capital more effectively through profitable investments, such as product development, in order to increase sales and expand market share.For future researchers, it is recommended that further research be carried out with a longer period of time.In addition, the ratio used is added again in measuring financial performance, so that the results obtained are maximized.
Evaluasi Kebijakan Pemberian Bantuan Dana Hibah Kepada Organisasi Keagamaan Pada Bagian Kesejahteraan Rakyat Sekretariat Daerah Kabupaten Nias Selatan Duha, Pelayaran; Siagian, Nalom; Silaban, Adanan; Hondo, Wantri
Jurnal Teologi Cultivation Vol 9, No 1 (2025): JULI
Publisher : Institut Agama Kristen Negeri Tarutung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46965/jtc.v9i1.2710

Abstract

This study aims to evaluate the grant policy provided to religious organizations in South Nias Regency. Using a qualitative approach and descriptive method, data were collected through interviews, observations, and document analysis. The findings indicate that the policy has had a positive impact on social and religious programs; however, several weaknesses were identified, such as a lack of transparency, accountability, political interference, regional disparities, and limited oversight. The researcher recommends strengthening regulations, implementing objective selection processes, ensuring fair distribution, and developing participatory monitoring mechanisms to enhance the effectiveness and benefits of the policy for the community.
Analisis Pengendalian Biaya Produksi Sebagai Suatu Usaha Untuk Meningkatkan Efisiensi Biaya Produksi di PT Padasa Enam Utama Teluk Dalam Tohang, Uli Nurhaida Br; Silaban, Adanan; Sijabat, Jadongan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3308

Abstract

Increasing production costs will impact company profits. Therefore, production cost control is necessary to prevent cost increases. The continuous decline in monthly profits requires production cost control, especially by optimizing it. This study aims to examine the implementation of production cost control at PT. Padasa Enam Utama Teluk Dalam, and determine the effectiveness of production cost control at PT. Padasa Enam Utama Teluk Dalam in improving production cost efficiency. For this study, the author used a qualitative descriptive method. To obtain the necessary data, the author used two data collection methods: interviews and documentation. The results of the study are based on an analysis of the difference between standard costs and actual costs at PT. Padasa Enam Utama Teluk Dalam from January to December 2024, showing that the standard cost for direct raw materials was Rp -7,381,494,125; direct labor costs were Rp 22,069,487; and factory overhead costs were Rp -4,531,731,018. These values indicate that production cost control has not been implemented optimally, because there are unfavorable differences in several production cost components. Furthermore, production cost efficiency is uneven across components, with raw materials at -44.8%, direct labor at -0.2%, and factory overhead at -17.9%. Therefore, production cost control at PT. Padasa Enam Utama Teluk Dalam has not yet improved production cost efficiency.
PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS AUDIT TERHADAP PERILAKU REDUKSI KUALITAS AUDIT Lumban Gaol, Manatap Berliana Lumban Gaol Berliana; Silaban, Adanan
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.078 KB) | DOI: 10.20884/1.sar.2020.5.2.4044

Abstract

Tujuan utama penelitian ini yaitu menguji dan menganalisis pengaruh: tekanan anggaran waktu terhadap perilaku reduksi kualitas audit. Kompleksitas tugas audit terhadap perilaku reduksi kualitas audit. Tekanan anggaran waktu terhadap perilaku reduksi kualitas audit. Model perilaku reduksi kualitas audit ini dibangun dan diuji berdasarkan hasil-hasil penelitian terdahulu, literatur stres kerja, teori proses transaksional. Penelitian dilakukan dengan metode Survei. Sampel dalam penelitian ini adalah 240 auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Indonesia. Metode pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dengan kriteria judgment sampling. Metode Analisis data adalah model persamaan struktural dengan bantuan program AMOS Versi 22. Metode ini dipilih karena kemampuan teknik structural equation modeling untuk menilai dan memperbaiki measurment error yang tidak dapat dilakukan oleh prosedur yang lain. Pengujian Moderated Structural Equation Modeling (MSEM) dengan metode Ping. Metode Ping lebih sederhana dalam melakukan estimasi pengaruh moderating pada SEM. Temuan yang dapat dirangkum berdasarkan hasil analisis data dan pengujian hipotesis, diuraikan sebagai berikut. Tekanan anggaran waktu berpengaruh positif dan signifikan terhadap perilaku reduksi kualitas audit. Berikutnya, kompleksitas tugas audit berpengaruh positif dan signifikan terhadap perilaku reduksi kualitas audit.
Co-Authors Amran Manurung Audrey M. Siahaan Berliana Lumban Gaol Br Ginting, Yosi Febriana Br. Tarigan, Almaura Andinna Danri T Siboro Danri Toni Siboro Desi Anggraini Sitorus Desi Mariani Marbun Doloksaribu, Gabriella Evelin Marlina Duha, Pelayaran Elisa Fitri M ES Samosir, Hendrik Febrianto P, Michael Gaol, Feby Yosepha Lumban Hicca Aruan Hondo, Wantri Hutapea, Herti Diana Ifan Setia Sastra Waruwu Jadongan Sijabat Katarina, Desi LUMBAN GAOL, MANATAP BERLIANA Lumban Gaol, Manatap Berliana Lumban Gaol Berliana Manatap Berliana Lumban Gaol MANATAP BERLIANA LUMBAN GAOL Manatap Berliana Lumban Gaol Berliana Lumban Gaol Mangasa Sinurat Maria Tampubolon Medrofa, Daud Meilinda Stefani Harefa Nalom Siagian Natalia, Novia Nathanael, Adriel Yakobus Niska Trita Olivia Zalukhu Palti Agustinus Silaban Purba, Vivi Sanika Raya Panjaitan Rimbun C.D Sidabutar Rizki Sipayung Sari Oktavia Br Sihite Sihombing, Halomoan S. Simanjuntak, Dario Orlando Sinurat, Mangasa Sunday Ade Sitorus Tohang, Uli Nurhaida Br Veronika Purba Veronika Sianturi Yassa Agatha Silitonga Zega, Helga Eliana Nitaya