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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 Indonesia Sosial Teknologi Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Akuntansi Nommensen
Jadongan Sijabat
Universitas HKBP Nommensen Medan
Religion Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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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.
Design of Church Financial Statements Based on Interpretation of Financial Accounting Standards (Isak) 35 Mariati Munte, Mei Hotma; Sijabat, Jadongan; Panggabean, Solomon Slow
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 2 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i2.916

Abstract

The church is an entity that aims not to make a profit, so financial accountability is an important aspect of the church. Good financial accountability can only be realized if the financial reports’ church accepts financial accounting standards. The financial accounting standard governing the financial reporting financial reporting of nonprofit-reinterpretation of Financial Accounting Standards (ISAK) 35. By applying ISAK 35 in presenting church financial reports, it is hoped that parties interested in the church can assess the performance of church management and increase the congregation’s trust in the church administrator. The research location is at the HKBP Bandar Klippa Resort Epiphanias Tembung District X Medan Aceh. Data was collected through interviews and documentation. The validity of the data was tested by the triangulation method. This study aims to present church financial reports based on ISAK 35. In 2022, HKBP Bandar Klippa will have a Rp deficit (39.736.895). Also, in 2022, there were some additional fixed assets. There are two units of fans, 1 unit of keyboard, and 1 unit of audio mics, and the Sunday school building will be inaugurated in November 2023. The change in net assets was influenced by a deficit in 2022, which becomes Rp 1.021.626.010. HKBP Bandar Klippah's cash flow activities consist of operations and investments.
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.
Implementasi Pengawasan Dana Desa Di Desa Bukit Kecamatan Dolat Rayat Karo Ginting, Dwitri Hariaty; Manurung, Amran; Sijabat, Jadongan
Jurnal Akuntansi Nommensen Vol. 1 No. 1 (2022): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v1i1.1196

Abstract

Karya Ilmiah ini membahas mengenai Pengawasan Dana Desa yang dilakukan oleh Badan Permusyawaratan Desa (BPD) di Desa Bukit Kecamatan Dolat Rayat Karo yang berpedoman pada Permendes No 19 Tahun 2017 Tentang Prioritas Penggunaan Dana Desa. Karya Ilmiah ini menggunakan penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa Badan Permusyawaratan Desa dalam melaksanakan pengawasan Dana Desa sudah menjalankan tahapan sesuai dengan Permendes No 19 Tahun 2017 Tentang Prioritas Penggunaan Dana Desa dimulai dari tahapan pemantauan (monitoring), evaluasi, hingga sampai dengan kepada pelaporan, sehingga realisasi tidak melebihi anggaran pembelian bahan semen pada APBDesa. Jika dinilai dari segi dana desa yang digunakan untuk kesejahteraan masyarakat, hasil yang diinginkan belum optimal karena Badan Permusyawaratan Desa tidak terlebih dahulu memantau harga semen berkualitas sekarang dipasar yang mengakibatkan saluran irigasi persawahan tersebut cepat rusak, karena kualitas semen yang digunakan lebih rendah. Saran yang dapat diberi untuk Badan Permusyawaratan Desa di desa Bukit yaitu meningkatkan pengawasan terhadap Dana Desa, terutama dalam membahas rancangan APBDesa supaya BPD terlebih dahulu memantau langsung harga bahan di pasar, dan tidak hanya percaya dengan pemborong proyek saja karena harga bisa saja berubah.
Co-Authors Adanan Silaban Amran Manurung, Amran 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 Mariati Munte, Mei Hotma Munte, Mei Hotma M. Munte, Mei Hotma Mariati Munthe, Mei Nanda, Sertika Elvi Panggabean, Solomon Slow Perangin-angin, Marlina Sihombing, Elisa Siringoringo, Magdalena Judika Sitompul, Putri Ruth Amanda Tohang, Uli Nurhaida Br