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All Journal Jurnal Mirai Management Jurnal Riset Akuntansi dan Keuangan SULTANIST: Jurnal Manajemen dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Dharmas Education Journal (DE_Journal) Jurnal Media Informatika AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Akuntansi Nommensen
Jadongan Sijabat
Universitas HKBP Nommensen Medan
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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 : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v1i2.2211

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

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

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.
Car, LDR and Third Party Funds on the Amount of Credit Disbursed by Rural Banks in North Sumatera, Indonesia Siringoringo, Magdalena Judika; Sijabat, Jadongan
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1686

Abstract

The amount of credit disbursed in several BPRs in 12 regencies / cities in 2017-2021 has decreased, where this decrease is due to the ability of several BPRs in 12 regencies / cities to increase capital adequacy (CAR) and the ability of BPRs to increase the amount of third party funds is not optimal and tends to decrease, although the ability of some BPRs to increase the amount of credit income that has been channeled has actually increased, but the increase in LDR is not able to increase the amount of credit that has been channeled to the community, so that the efforts of some BPRs in maximizing the use of funds for the process of lending to the community are not running properly. The type of research used is quantitative descriptive research. The research methodology used is multiple linear regression analysis. The results showed that partially only the CAR variable and the third party funds variable had a positive and significant effect on the amount of credit channeled by 12 BPRs in 12 regencies / cities in North Sumatra Province in 2017-2021 and simultaneously the CAR, LDR and third party funds variables had a positive and significant effect on the amount of credit channeled by 12 BPRs in 12 regencies / cities in North Sumatra Province in 2017-2021. Testing the adjusted coefficient of determination (Adjusted R Square) obtained a value of 0.851, meaning that the independent variables, namely CAR, LDR and third party fund variables, have an effect of 85.1% on the dependent variable, namely the amount of credit disbursed by 12 BPRs in 12 regencies / cities in North Sumatra Province in 2017-2021.
Pengaruh Pemberian Kredit terhadap Profitabilitas pada PT. Bank Sumut Butar, Juwita Riama Anzelina Butar; Sijabat, Jadongan; Gaol, Manatap Berliana Lumban
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.724

Abstract

This study aims to determine the effect of lending on profitability at PT. Bank sumut, Jl. Imam bonjol No.18. The population in this study is the financial statements of PT. Bank North Sumatra during 2013-2022, and the sample in this study is the Quarterly data of PT. Bank sumut so that the number of samples produced as much as 40. The data used in this study is secondary data taken by documentation method by accessing banksumut website. The data analysis method uses statistical analysis with descriptive statistical testing, simple regression testing, correlation, hypothesis testing and determination, with the statistical tool used is SPSS 26. The results showed that the provision of credit had a negative and significant effect on profitability A negative t value indicates that the variable of lending (X) has an influence that is not in line with profitability (Y). So it can be concluded that the provision of Credit (X) has a negative influence on Profitability (Y) and is significant. That is, the greater the provision of credit will result in the acquisition of the profitability ratio of PT. Bank North Sumatra decreases, on the other hand, if lending decreases, there will be an increase in profitability at PT. North Sumatra Bank. This is due to the lack of banks in applying the principle of prudence in lending resulting in non-performing loans, so banks are advised to maintain the principle of prudence in providing credit to minimize credit risk and maximize company profitability.
Co-Authors Adanan Silaban Amran Manurung Anisa, Priendly Anugerah, Billy Berliana Lumban Gaol, Manatap Butar, Juwita Riama Anzelina Butar Gaol, Manatap Berliana Lumban Ginting, Dwitri Hariaty Hamonangan Siallagan LESTARY S, ANGELY AYU Munte, Mei Hotma M. Munthe, Mei Munthe, Mei Hotma Mariati Perangin-angin, Marlina Siahaan, Johan Putra Octavian Sihombing, Elisa Siringoringo, Magdalena Judika Sitompul, Putri Ruth Amanda Tohang, Uli Nurhaida Br