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All Journal Jurnal Mirai Management Jurnal Riset Akuntansi dan Keuangan SULTANIST: Jurnal Manajemen dan Keuangan Dharmas Education Journal (DE_Journal) Jurnal Media Informatika Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Akuntansi Nommensen
Jadongan Sijabat
Universitas HKBP Nommensen Medan
Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Public Health Social Sciences Other

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Penerapan Sipd (Sistem Informasi Pemerintah Daerah) Dalam Pengelolaan Keuangan Pada Kantor Dprd Kota Sijabat, Jadongan; Gita Findy Rotua Simanjuntak, Magdalena Judika Br Siringoringo,
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.7402

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan SIPD (Sistem Informasi Pemerintah Daerah) dalam pengelolaan keuangan DPRD Kota Medan sistem yang dirancang untuk mendukung pengelolaan informasi dan data di pemerintah daerah. Permasalahannya antara lain masih dibutuhkannya pelatihan untuk pengoperasian SIPD karena pegawai belum pernah diberikan pelatihan khusus terkait input dan pengoperasian SIPD sehingga menyulitkan para pelaksana teknis ketika input belanja maupun kode rekening belanja terkait dengan program/kegiatan/sub kegiatan yang ada pada perangkat daerah masing- masing, harga satuan tertinggi dan kode rekening pada e-komponen yang masih perlu penyempurnaan dan pemutakhiran, hal- hal yang kerap kali terjadi, server down, jaringan yang lambat, aplikasi yang eror, serta menu sistem yang belum dapat digunakan. Data yang diperoleh berupa data primer berupa Observasi dan Wawancara dan data sekunder yang meliputi laporan neraca, laporan perubahan ekuitas, laporan operasional dan laporan realisasi pendapatandan belanja daerah DPRD Kota Medan. Fokus penelitian ini adalah proses penyusunan APBD Tahun Anggaran 2022 terjadi kendala sistem yang tidak dapat diakses selama dua hari, belum jelasnya model penyusunan anggaran pada SIPD dan teknik analisis data yang digunakan adalah teknik analisis deskriptif dan pendekatan kualitatif. Kata Kunci: SIPD (Sistem Informasi Pemerintah Daerah), Perencanaan dan Penganggaran Laporan Keuangan, laporan neraca, laporan perubahan ekuitas, laporan operasional, dan laporan realisasi pendapatan belanja daerah. ABSTRACT This study aims to determine the application of SIPD (Regional Government Information System) in the financial management of the Medan City DPRD, a system designed to support the management of information and data in local governments. The problems include the need for training to operate SIPD because employees have never been given special training related to input and operation of SIPD, making it difficult for technical implementers when inputting expenditures or expenditure account codes related to programs/activities/sub-activities in their respective regional apparatuses, the highest unit price and account code on e-components that still need improvement and updating, things that often happen, server down, slow network, error applications, and system menus that cannot be used. The data obtained are primary data in the form of Observations and Interviews and secondary data including balance sheet reports, equity change reports, operational reports and reports on the realization of regional income and expenditure of the Medan City DPRD. The focus of this study is the process of preparing the 2022 Fiscal Year APBD, there were system constraints that could not be accessed for two days, the budget preparation model in SIPD was not clear, and the data analysis technique used was descriptive analysis technique and qualitative approach. Keywords: SIPD (Regional Government Information System), Planning and Budgeting of Financial Reports, balance sheet reports, equity change reports, operational reports, and regional revenue and expenditure realization reports.
SISTEM AKUNTANSI PENGELUARAN KAS PADA PT. JASA RAHARJA LOKET KANTOR CABANG SUMATERA UTARA Sihombing, Elisa; Sijabat, Jadongan; Berliana Lumban Gaol, Manatap
Jurnal Akuntansi Nommensen Vol. 1 No. 2 (2022): Jurnal Akuntansi Nommensen
Publisher : Jurnal Akuntansi Nommensen

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Abstract

The purpose of this study is to determine the application of the system, accounting for cash distribution at PT. PT. Jasa Raharaja Loket Kantor Cabang Sumatera Utara. The type of research used is the Qualitative method. The data used in this study is Premier data. Data collection techniques used in this study are interviews, documentation related to cash expenditure. Metode analisis data yang digunakan dalam penelitian ini yaitu metode analiss deskriptif dan komperatif. The results showed that the cash disbursement accounting system at PT. Jasa Raharja Kantor Cabang Sumatra Utara counter is carried out through interbank transfer. The documents used are payment receipts, payment approvals, transfer orders and cash out proofs. Related functions are functions that require cash expenditure, cashiers, and branch office heads.
AUDITORS' PROFESSIONAL SKEPTISM AND ABILITY TO DETECT FRAUD IN PUBLIC ACCOUNTING FIRM IN MEDAN CITY Sijabat, Jadongan; Munte, Mei Hotma M.; Anugerah, Billy
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 12 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v12i1.581

Abstract

This research is an empirical study regarding professional skepticism and the ability to detect fraud. This research aims to examine the influence of professional skepticism on the ability to detect fraud.This research was conducted using a survey method at the Public Accounting Firm in the city of Medan. The unit of analysis is the auditors. Simple linear regression analysis with the help of SPSS Statistics 20 was used to analyze the data.The findings of this research indicate that professional skepticism has a significant positive effect on the ability to detect fraud. This finding explains that the higher the professional skepticism of auditor  the higher the auditor's ability to find fraud so that the possibility of fraud will be smaller.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN ( Pada Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Tahun 2019- 2023 ) Sitompul, Putri Ruth Amanda; Siallagan, Hamonangan; Sijabat, Jadongan
Dharmas Education Journal (DE_Journal) Vol 3 No 1 (2022): Juni
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Univesitas Dharmas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56667/dejournal.v3i1.1178

Abstract

Penelitian ini menganalisis pengaruh mekanisme Good Corporate Governance (GCG) dan leverage terhadap kinerja keuangan perusahaan makanan dan minuman yang terdaftar di BEI periode 2019–2023. Menggunakan metode kuantitatif, data diperoleh dari 45 perusahaan dengan total 225 observasi yang dipilih melalui metode purposive sampling. Variabel Independen dewan direksi, dewan komisaris, komite audit dan leverage terhadap variabel dependen yaitu kinerja keuangan. Hasil penelitian menunjukkan bahwa dewan komisaris dan dewan direksi berpengaruh negatif signifikan terhadap kinerja keuangan, sedangkan komite audit dan leverage tidak memiliki pengaruh signifikan terhadap kinerja keuangan. Temuan ini menunjukkan perlunya optimalisasi struktur tata kelola perusahaan untuk meningkatkan kinerja keuangan
Analisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Dalam Penyajian Laporan Keuangan Pada Pemerintahan Kota Medan Anisa, Priendly; Sijabat, Jadongan; Br Siringoringo, Magdalena Judika
Jurnal Media Informatika Vol. 5 No. 2 (2024): Jurnal Media Informatika
Publisher : Jurnal Media Informatika

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Abstract

The problem with the Medan City Government is obtaining a reasonable opinion with the exception of the North Sumatera Representative Audit Agency which is caused by a lack of compentent human resources in understanding accrual based SAP PP No.71 of 2010 in preparing Regional Government Financial Report (LKPD). This research aims to determine and analyze whether the implementation of accrual based SAP is in accordance with PP No.71 of 2010 and how efforts have been made to face the challenges of implementing Accrual Based SAP PP No.71 of 2010 to create a quality government system (good government). The type of research used is descriptive qualitative, by analyzing how Accrual Based SAP is implementing in presenting financial reports and how efforts are made to face the challenges of implementing Accrual Based SAP PP No.71 of 2010. The data obtained is primary data, obtained directly from the results of researchers interview with informants. The results of the research show that the Financial Reports of the Medan City Government have complied with the provisions stated in PP No.71 of 2010 and the Medan City Government is able to overcome challenges in implementing Accrual Based SAP and the efforts made can help improve the effectiveness of human resource performance in implementing Government Based Accounting Standards Accrual.
PENGARUH INTERAKSI TOTAL QUALITY MANAGEMENT DAN SISTEM PENGHARGAANTERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Hotel di Kota Medan) Sijabat, Jadongan
Jurnal Riset Akuntansi & Keuangan Vol 6 No. 2 Tahun 2020
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v6i2.1060

Abstract

Penelitian ini merupakan suatu studi mengenai system akuntansi manajemen. Penelitian ini bertujuan untuk menguji pengaruh TQM terhadap kinerja manajerial dengan system penghargaan sebagai variabel moderating. Penelitian ini dilakukan dengan mensurvei para manajer hotel berkuatitas tinggi di kota Medan. Unit analisisnya adalah para manajer hotel level menengah. Terdapat tujuh puluh tujuh kuesioner yang diterima, dan dianalisis dengan regresi sederhana dan interaksi perkalian. Hasil menunjukkan bahwa terdapat pengaruh langsung antara penerapan TQM terhadap kinerja manajerial. Hasil juga menunjukkan bahwa terdapat pengaruh interaktif antara TQM dan system penghargaan terhadap kinerja manajerial.
STUDI PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PT. MUJUR TIMBER DI MEDAN SIJABAT, JADONGAN; LESTARY S, ANGELY AYU
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.2117

Abstract

The objectives of this study are: 1) to determine the effect of accounting information systems on the quality of financial statement. 2) to determine the effect of the internal control system on the quality of financial statement, 3) to determine the effect of human resource competence on the quality of financial statement. Research data were collected using a questionnaire to 35 employees at PT. Mujur Timber in Medan. The sampling technique used is the saturated sample. Data were analyzed using multiple regression analysis with the help of SPSS version 25 program. The results showed that the accounting information system had a significant effect on the quality of financial statement, the internal control system had a significant effect on the quality of financial statement, and the competence of human resources had a significant effect on the quality of financial statement.
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.
Alman Z-Score Analysis For Predicting Bankruptcy In Pharmaceutical Companies Listed On The Indonesia Stock Exchange Sijabat, Jadongan; Nanda, Sertika Elvi
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 2 No. 2 (2023): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v2i2.34

Abstract

This study aims to determine and analyze the risk of bankruptcy of pharmaceutical companies on the Indonesia Stock Exchange based on the Altman Z-Score method. This research uses a type of quantitative descriptive research using secondary data sources. The data collection technique used is a documentation technique in the form of financial reports comprising ten companies for the 2017-2021 period. The method used to analyze bankruptcy risk is the revised Altman method. Where the ratio used is in the form of company financial ratios based on Altman Z Score, namely working capital to total assets (T1), retained earnings to total assets (T2), earnings before interest and taxes to total assets (T3), market value of equity to book value of liability (T4), and sales to total assets (T5). The Altman method in this study can be calculated using the following formula: Z = 0,717 T1 + 0,847 T2 + 3,107 T3 + 0,420 T4 + 0,998 T5. The results of this study indicate that three companies are at risk of bankruptcy or are in a distress zone, namely PT Indofarma (Persero) Tbk (INAF), PT Kimia Farma Tbk (KAEF), and PT Pharos Tbk (PEHA). Besides that, there are three companies in the grey area zone, and four companies in a safe condition. For the company to avoid bankruptcy risk, the company can improve the company's financial performance by optimizing the company's assets, increasing sales volume, and reducing production costs.
The Effect Of Roa And Roe On The Profit Growth Of Government Banks With Credit Growth As An Intervening Variable Munte, Mei Hotma Mariati; Sijabat, Jadongan
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 2 No. 3 (2023): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v2i3.38

Abstract

Company performance information reflected in profit information in the comprehensive income statement is important information seen by investors in making decisions regarding investment and credit, and also information for evaluating management's performance in managing the company. The company's good profit growth reflects that the company's performance is also good. In other words, profit is a measure of a company's performance, so the higher the profit it achieves, the better its performance. This study aims to test and analyze the effect of ROA on profit growth, the effect of ROA on profit growth with credit growth as an intervening variable, the effect of ROE on profit growth, ROE on profit growth with credit growth as an intervening variable, the influence of ROA and ROE on profit growth and the effect of ROA and ROE on profit growth with credit growth as an intervening variable. Based on the test results, the value of the ROA coefficient is -12.031, with a significance level of 0.153. So it can be stated that the hypothesis (Ha1) states that the ROA ratio does not influence credit growth in government banks is acceptable. The results of hypothesis testing (Ha2) in which the value of the ROA coefficient is -3.415 with a significance level of 0.067 can then be stated that the hypothesis (Ha2) stating that the ROA ratio does not affect profit growth with credit growth as an intervening variable in government banks is acceptable. The results of testing the ratio of ROE to profit growth show that the ratio of ROE with a coefficient value of 1.854 with a significance level of 0.095 has a positive but insignificant effect on profit growth. So it can be stated that the hypothesis (H03), which states that the ROE Ratio affects profit growth in government banks, is acceptable. The results of testing the ratio of ROE to profit growth with credit growth as an intervening variable showed that the ROE ratio had a positive effect with a coefficient value of 0.487 with a significance level of 0.045. So it can be stated that the hypothesis (H04), which states that the ROE ratio affects profit growth with credit growth as an intervening variable in government banks, is acceptable. Furthermore, the test results on the effect of credit growth on profit growth showed that the value of the credit growth coefficient of 1.093 and significant at 0.182 was a positive but insignificant effect. Thus the hypothesis (H05) of profit growth influencing the credit growth of government banks is acceptable.
Co-Authors Adanan Silaban Anisa, Priendly Anugerah, Billy Berliana Lumban Gaol, Manatap Hamonangan Siallagan LESTARY S, ANGELY AYU Munte, Mei Hotma M. Munte, Mei Hotma Mariati Nanda, Sertika Elvi Sihombing, Elisa Sitompul, Putri Ruth Amanda Tohang, Uli Nurhaida Br