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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
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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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA PROVINSI SUMATERA SELATAN PERIODE 2017-2021 Manurung, Seprita Siska; Sembiring, Sabeth; Parhusip, Poltak
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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

Abstract

This study aims to determine the effect of Regional Original Income and General Allocation Funds on Capital Expenditures in the Regencies/Cities Government of South Sumatra Province for a period 2017-2021. The sample of this study is the entire population consisting of 17 districts/cities with a 5 year study period. The research method used is quantitative using secondary data sourced from the APBD Realization Report obtained from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia. The analysis technique used is descriptive statistical analysis then classical assumption testing and finally hypothesis testing. Partially it shows that Regional Original Income has a positive and significant effect on Capital Expenditure. The General Allocation Funds have no effect on Capital Expenditure. Simultaneous it shows that Local Own Revenue and General Allocation Fund have a positive and significant effect on Capital Expenditure.
PERAN KERANGKA KONSEPTUAL AKUNTANSI DALAM PELAPORAN KEUANGAN PERUSAHAAN Sembiring, Sabeth
Jurnal Manajemen dan Bisnis Vol 15 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v15i1.99

Abstract

Preparation of accounting theory is a sequential process that started from the determination reporting purposes and ends with preparation of accounting techniques. The conceptual framework is a coherent system-related purposes, the concept underlying the accounting, which is expected to lower the standards which are consistent in describing the nature, function, and limitations of accounting. This conceptual framework must be accepted by all parties concerned. Functions of this conceptual framework to enhance the comparability of financial statements and to evaluate the accounting practices. One benefit is the conceptual framework provides guidance that can provide guidance for standard setters. The contents of the general conceptual framework starts from the financial reporting purposes, the qualitative characteristics of accounting information, elements of financial statements, the measurement and recognition of financial reports, and presentation. Presentation of the conceptual framework includes reporting financial position, cash flow and liquidity reporting, and reporting earnings.
PENGARUH RESIKO KREDIT, KECUKUPAN MODAL, HUTANG, DAN PENDAPATAN BUNGA TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sinabang, Boniara; Sembiring, Sabeth
Jurnal Manajemen dan Bisnis Vol 19 No. 2 Tahun 2019
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v19i2.577

Abstract

This study aims to examine the effect of credit risk as measured by non-performing loans, the level of capital adequacy as measured by the capital adequacy ratio, debt as measured by debt to equity ratio, and interest income as measured by net interst margin on the level of profitability as measured by return on assets in banking companies listed on the Indonesia Stock Exchange (IDX). This research is classified as causative research. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2011 to 2015. While the sample of this study was determined by purposive sampling method so that 24 sample companies were obtained. The type of data used was secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis with a significance level of 5%. The partial test results show that credit and debt risk have a negative and significant effect on profitability, capital adequacy has no effect on profitability, interest income has a positive and significant effect on profitability. Simultaneous test results show that credit risk, capital adequacy, debt, and interest income affect profitability. Therefore, banks consider the factors of credit risk, capital adequacy, debt and interest income in the context of achieving the expected profit level by taking into account the quality of credit distribution, cultivate capital well and use capital effectively, debt that is made into productive assets is well managed, as well as maintaining loan interest rates offered so as to generate high capital.
PENGARUH RESIKO KREDIT, KECUKUPAN MODAL, HUTANG, DAN PENDAPATAN BUNGA TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sinabang, Boniara; Sembiring, Sabeth
Jurnal Manajemen dan Bisnis Vol 20 No. 1 Tahun 2020
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v20i1.687

Abstract

This study aims to examine the effect of credit risk as measured by non-performing loans, the level of capital adequacy as measured by a capital adequacy ratio, debt as measured by debt to equity ratio, and interest income as measured by net interst margins on the level of profitability as measured by returns on assets in banking companies listed on the Indonesia Stock Exchange (IDX). This research is classified as causative research. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2011 to 2015. While the sample of this study was determined by purposive sampling method so that 24 sample companies were obtained. The type of data used was secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis with a significance level of 5%. The partial test results show that credit and debt risk have a negative and significant effect on profitability, capital adequacy has no effect on profitability, interest income has a positive and significant effect on profitability. Simultaneous test results show that credit risk, capital adequacy, debt, and interest income affect profitability. Therefore, banks consider the factors of credit risk, capital adequacy, debt and interest income in the context of achieving the expected level of profit by paying attention to the quality of credit distribution, cultivate capital well and use capital effectively, debt that is made into productive assets is well managed, as well as maintaining loan interest rates offered so as to generate high capital.
PENGARUH NON PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Siregar, Randi; Sembiring, Sabeth
Jurnal Manajemen dan Bisnis Vol 20 No. 2 Tahun 2020
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v20i2.1014

Abstract

The purpose of this research was conducted to know the influence of: (1) Simultaneous Non Performing Loan and Loan to Deposit Ratio against Return On Asset, (2) Partial Non-Performing Loan against Return On Asset and (3) partial Loan to Deposit against Return On Asset Corporate Banking the Go Public period 2010 – 2012.The research uses quantitative research plans. The research subject is a banking company that go public from 2014 – 2016 and the objects are Non Performing Loan, Loan to Deposit Ratio and Return On Asset.Data collected using documentation methods and analyzed with multiple linear regression analyses. The results showed that (1) Non Performing Loan and Loan to Deposit Ratio simultaneously had significant effect on Return On Asset.(2) Non Performing Loan partially negative effect on Return On Asset, (3) Loan to Deposit Ratio positively affects the Return On Asset of the banking company listed on the Indonesia Stock Exchange.The value of the coefficient of determination (adjusted R2) of 0.323 or 32.3%, this translates to 32.3% of ROA variations that can be explained by variations of independent variables of the NPL and LDR.The remaining 67.7% is explained by other reasons outside of the regression model.Based on the results of multiple linear regression analyses indicating that the NPL has a significant negative impact on ROA, LDR has a significant and positive effect on Roa, NPL and LDR.
PENGARUH LIKUIDITAS, AKTIVITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Telaumbanua, Nurmia; Sinaga, Ria Veronica; Sembiring, Sabeth
Jurnal Manajemen dan Bisnis Vol 21 No. 1 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v21i1.1187

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Likuiditas, Aktivitas, Solvabilitas dan Profitabilitas terhadap Return Saham pada perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan menggunakan data sekunder dengan teknik dokumentasi yang diperoleh melalui situs www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia pada periode 2015-2018 sebanyak 42 perusahaan. Teknik pengambilan sampel dengan metode Purposive Sampling dan diperoleh sampel sebanyak 25 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan melakukan uji asumsi klasik terlebih dahulu, kemudian uji t dan uji F dengan taraf signifikansi 5%. Hasil pengujian menunjukkan bahwa Likuiditas berpengaruh positif secara parsial dan signifikan terhadap Return Saham, Aktivitas berpengaruh positif secara parsial dan signifikan terhadap Return Saham, Solvabilitas berpengaruh positif secara parsial dan signifikan terhadap Return saham dan Profitabilitas berpengaruh negatif secara parsial dan signifikan terhadap Return Saham. Hasil uji F juga menunjukkanbahwa Likuiditas, Aktivitas, Solvabilitas dan Profitabilitas berpengaruh secara simultan dan signifikan terhadap Return Saham.
PENGARUH PENGAWASAN KERJA, KOMITMEN KARYAWAN DAN KOMUNIKASI TERHADAP PRESTASI KERJA KARYAWAN PADA PT. BPR PIJER PODI KEKELENGAN SIMPANG POS MEDAN Lumbanbatu, Jhon David; Sinaga, Ria Veronica; Sembiring, Sabeth
Jurnal Manajemen dan Bisnis Vol 21 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v21i2.1413

Abstract

This study aims to examine and analyze the effect of Work Supervision, Employee Commitment and Communication on Employee Performance at PT. BPR Pijer Podi Kekelengan Medan Post Intersection. The sampling technique used is saturated sampling method and the analysis method used is multiple linear regression. From the research results, the multiple regression equation is as follows: PKK = 1.059+ 0.287PK + 0.309KK + 0.135K + ei. This means that the Employee Commitment (KK) variable has a greater influence on employee work performance, because the regression coefficient is greater, namely 0.309. The results of the t test show that the employee commitment variable has a positive and significant effect on employee work performance where the t value (4.233)> the t table value (1.682) and the significant value 0.000
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.99 KB) | DOI: 10.54367/jimat.v1i2.2264

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.521 KB) | DOI: 10.54367/jimat.v2i1.2600

Abstract

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

Abstract

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%.
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