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All Journal MEDIA UNIKA - Majalah Ilmiah Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Akuntansi DEVOTIONIS : JURNAL PENGABDIAN KEPADA MASYARAKAT KUKIMA :Kumpulan Karya Ilmiah Manajemen Devotionis Kaizen: Jurnal Pengabdian Pada Masyarakat

Sabeth Sembiring

Fakultas Ekonomi Dan Bisnis Universitas Katolik Santo Thomas

Author-ID : 375544

Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences Other

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Title

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS SEKOLAH SMK NEGERI KABUPATEN BELALAWAN DI PEKANBARU Sinaga, Wenny Juleha; Sembiring, Sabeth
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to prove that Participation in Budgeting and Reporting Systems has an effect on Performance Accountability of the Pelalawan District Vocational High School in Pekanbaru. The sample in this study was obtained by simple random sampling, with a total sample of 52 respondents. Data collection technique is by distributing questionnaires. The data analysis technique used is descriptive statistical analysis, data quality test, classical assumption, multiple linear regression and hypothesis testing using t test and f test with a significance level of 5% using SPSS 26. From the results of research using SPSS, it is known that the coefficient of determination (R Square) is 0.563. Participation in Budgeting and Reporting Systems together affects Performance Accountability by 56%. Based on the results of multiple linear regression analysis, it can be concluded that Participation in Budgeting and Reporting Systems has a positive and significant impact on the Accountability of Performance in the Pelalawan District Vocational School in Pekanbaru. The higher the Participation in Budgeting and Reporting Systems it will affect Performance Accountability. Keywords: Participation in Budgeting, Reporting System, Performance Accountability

ANALISIS HARGA POKOK PENJUALAN DALAM RANGKA MENINGKATKAN LABA PADA UD. TAHU CITRA DOLOKSANGGUL Silalahi, Rianda; Sembiring, Sabeth
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

This study aims to analyze the cost of goods in order to increase profits at UD. Tahu Citra Doloksanggul. The population in this study is sales, the cost of production which includes: raw material costs, direct labor costs, factory overhead costs, cost of goods sold, operating expenses and company profits since the establishment of UD. Tahu Citra Doloksanggul 2003-2022. The research sample is sales, the cost of production which includes: raw material costs, labor costs, factory overhead costs, cost of goods sold, operating expenses and company profits in 2020-2021. The data collection technique used is the documentation technique. The data analysis technique used is descriptive. Based on the results of research and discussion, it is concluded that the calculation of the cost of goods sold in 2020 is Rp. 1.023.740,000 and in 2021 it is Rp. 1.076.240.000. In 2021 it will increase due to an increase in raw material prices. The purchase price of raw materials in 2020 is Rp. 10.500 per kg, increasing in 2021 to Rp. 11.200. This can affect the calculation of the cost of goods sold and also on UD. Tahu Citra profit. Know Image. Efforts to increase profits at UD. Tahu Citra by minimizing costs related to the cost of goods sold amounting to Rp. 1.021.340.000. Where the elements of cost of goods sold are minimized, namely: raw material costs Rp. 831.600.000, labor costs Rp. 120.000.000, and factory overhead costs Rp. 69.740.000. With the decrease in the cost of goods sold, UD. Tahu Citra will be able to increase profits by Rp. 192.640.000 Keywords: Cost of Goods Sold, Increase Profit

EVALUASI EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MEDAN: (Studi Kasus di Badan Pengelolaan Pajak dan Retribusi Daerah Kota Medan) Sembiring, Sabeth; Sinaga, Ria Veronica; Sembiring, Yogi Yovendra
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v2i2.3140

This study aims to determine the level of effectiveness and contribution of Customs Tax on Land and Building Rights to the Regional Original Income of Medan City. The population of this study is the Medan City BPHTB tax and Medan City Original Revenue from 1978-2020. The sample of this research is the number of targets and realization of BPHTB tax revenues and realization of PAD in Medan City in 2016-2020. This study uses a descriptive method, the data collection technique in this study is a documentation technique obtained from the Medan City BPPRD office, and analyzes using the formula for the level of effectiveness and the level of contribution. Based on the results of the study, it shows that the level of effectiveness of the Tax on Acquisition of Rights on Land and Buildings has an average of 89.83% overall from 2016-2020 and is classified as "quite effective" and for the level of contribution of Taxes on the Acquisition of Rights on Land and Buildings. 2016-2020 with an average BPHTB tax contribution of 23.02% better than the Contribution Level of Tax Revenue from Land and Building Rights Acquisition in 2011-2015 with an average BPHTB tax contribution of 18.88%.

ANALISIS SISTEM PENGELOLAAN KEUANGAN DANA DESA NAGORI MARIHAT BARIS KECAMATAN SIANTAR KABUPATEN SIMALUNGUN Simare-Mare, Putri Ade Nopita Sari; Sembiring, Sabeth
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3625

This research aims to determine the financial management system for Nagori Marihat Baris village funds, Siantar District, Simalunggun Regency. Meanwhile, data collection was carried out using interviews and documentation. The population in this research is the budget report and realization of Nagori Marihat Baris village funds from 1975-2023. The sample in this research is the budget report and realization of village funds in 2021-2022 with all village officials and the Nagori Marihat Baris community. The method in this research uses a qualitative descriptive method. The results of this research show that the financial management system for Nagori Marihat Baris village funds uses the Siskuedes application system which makes it easier to operate in conveying activities and programs for the activities carried out, however there are several stages of financial management of village funds in Permendagri No. 20 of 2018 that are still not appropriate based on financial management system, among others: 1). Related planning is the design mechanism for village fund management planning, minimizing wasted costs, integrating policies or opinions, principles and technical preparation.2). The related implementation is revenue and expenditure, making a budget plan for activity costs and carrying out activities, being responsible for the implementation of activities. 3). Related administration is managing village finances, recording every incoming and outgoing budget and closing the cost budget book. 4). Related reporting is submitting implementation realization reports to superiors, knowing the progress of implementing activities and transparency. 5). The related accountability is submitting a realization accountability report and an accountability report submitted no later than 3 months after the end of the relevant budget year as determined by village regulations.

ANALISIS SISTEM PENGELOLAAN KEUANGAN DANA DESA NAGORI MARIHAT BARIS KECAMATAN SIANTAR KABUPATEN SIMALUNGUN Simare-Mare, Putri Ade Nopita Sari; Sembiring, Sabeth
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 2 Oktober 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i2.4250

This research aims to determine the financial management system for Nagori Marihat Baris village funds, Siantar District, Simalunggun Regency. Meanwhile, data collection was carried out using interviews and documentation. The population in this research is the budget report and realization of Nagori Marihat Baris village funds from 1975-2023. The sample in this research is the budget report and realization of village funds in 2021-2022 with all village officials and the Nagori Marihat Baris community. The method in this research uses a qualitative descriptive method.The results of this research show that the financial management system for Nagori Marihat Baris village funds uses the Siskuedes application system which makes it easier to operate in conveying activities and programs for the activities carried out, however there are several stages of financial management of village funds in Permendagri No. 20 of 2018 that are still not appropriate based on financial management system, among others: 1). Related planning is the design mechanism for village fund management planning, minimizing wasted costs, integrating policies or opinions, principles and technical preparation.2). The related implementation is revenue and expenditure, making a budget plan for activity costs and carrying out activities, being responsible for the implementation of activities. 3). Related administration is managing village finances, recording every incoming and outgoing budget and closing the cost budget book. 4). Related reporting is submitting implementation realization reports to superiors, knowing the progress of implementing activities and transparency. 5). The related accountability is submitting a realization accountability report and an accountability report submitted no later than 3 months after the end of the relevant budget year as determined by village regulations.

ANALISIS EFISIENSI DAN EFEKTIVITAS ANGGARAN BELANJA PADA BADAN PERENCANAAN PEMBANGUNAN RISET DAN INOVASI DAERAH SIMALUNGUN Silalahi, Risda Wati; Sembiring, Sabeth; Parhusip, Poltak Teodorus
Jurnal Ilmiah Akuntansi (JIMAT) Volume 4 Nomor 1 April 2025
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to analyze the efficiency and effectiveness of the shopping budget at the Office of the Regional Planning, Research, and Innovation Agency of Simalungun based on measurements of effectiveness and efficiency. The population in this study consists of all data from the Budget Realization Report at the Office of the Regional Planning, Research, and Innovation Agency of Simalungun. The sample in this study is the Budget Expenditure Realization Report from the Office of the Regional Planning and Research and Innovation Agency of Simalungun for the years 2019-2023. The data collection techniques in this study involve interviews and documentation. The data analysis technique used is descriptive data analysis. The level of efficiency of budget realization in BAPPERIDA Simalungun Regency in the last five years from 2019-2023 is very efficient. The utilization and use of the budget for the implementation of programs/activities at the Simalungun Regional Development Planning, Research and Innovation Agency has been very efficient in realizing it. This is because BAPPERIDA Simalungun has almost no indirect spending other than employee salaries and benefits. The level of effectiveness of the realization of the budget in BAPPERIDA Simalungun Regency was not effective in 2019 and 2021 because there were still programs that had not been implemented and realized. Then in 2022 it is in the less effective category because of the large difference between the budgeted costs and the realized ones used. Then in 2020 and 2023 it is in the effective category. This is because BAPPERIDA Simalungun has almost no indirect spending other than employee salaries and benefits. Suggestions for the BAPPERIDA Simalungun Office to maximize the use of the budget provided by adding existing programs and activities and minimizing factors that hinder the performance of BAPPERIDA itself. Suggestions for the BAPPERIDA Simalungun Office to maximize the use of the budget provided by adding existing programs and activities and minimizing factors that hinder the performance of BAPPERIDA itself.

Co-Authors , Antonius M. Purba A. Mahendra, A. Antonius M Purba Barus, Adriana Theresia Betniar Purba Butar Butar, Putri Damayanti Ginting, Angelina Ginting, Yesika Christiani Br Lase, Bertasari Lase, Susi Ratnasari Lumbanbatu, Jhon David Manurung, Seprita Manurung, Seprita Siska Nauli, Kembang Nawary Saragih Parhusip, Poltak Parhusip, Poltak T. Parhusip, Poltak Teodorus Poltak T. Parhusip Poltak Teodorus Parhusip Purba, , Antonius M. Purba, Betniar Purba, Gresia Ruth Elsani Ria Veronica Sinaga Ria Veronica Sinaga Ria Veronica Sinaga Ria Veronica Sinaga Sembiring, Yogi Yovendra Shalini, Witya Silalahi, Donalson SILALAHI, LISNA Silalahi, Rianda Silalahi, Risda Wati Simare-Mare, Putri Ade Nopita Sari Sinabang, Boniara SINAGA, HERMY WATY CRISTINA Sinaga, Ria Veronica Sinaga, Wenny Juleha Siregar, Randi Sitanggang, Darna Telaumbanua, Nurmia Valensia, Feby Yan Christin Br. Sembiring

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