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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

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

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

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.

Pelatihan Penyusunan Perhitungan Harga Pokok Produksi pada UMKM Binaan Dinas Koperasi, UKM, dan Perdagangan kota Pematang Siantar Sijabat, Jadongan; Sipayung, Rizki; Panggabean, Nancy Elisabeth; Silitonga, Rachel Vita
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.18847

Posisi UMKM dalam perekonomian nasional memiliki peran penting dan strategis. UMKM setelah krisis ekonomi terus meningkat dari tahun ke tahun. Ini juga membuktikan bahwa UMKM mampu bertahan di tengah krisis ekonomi. Untuk kontribusi dan peran UMKM, penting bagi pemerintah untuk terus mendukung UMKM melalui penguatan sehingga peran mereka sebagai pilar dalam membangun ekonomi bangsa dapat berjalan optimal. Tujuan pengabdiam masyarakat ini agar para pelaku UMKM khususnya binaan Dinas Koperasi, UKM, dan Perdanganan Kota Pematang Siantar memiliki wawasan dan pengetahuan menghitung HPP untuk produk yang dihasilkan dan dijual. Metode pengabdian masyarakat yang digunakan dalam pengabdian ini berupa memberikan seminar dan pelatihan dalam menghitung HPP. Hasil yang didapatkan dalam pengabdian masyarakat ini, pelaku UMKM kota Pematang Siantar masih banyak yang belum memahami tentang HPP dan menghitung HPP dari produk yang mereka jual. Sehingga setelah Pengabdian Masyarakat ini dilaksanakan, para pelaku UMKM memahami pentingnya HPP dalam usaha mereka dan juga mampu menghitung HPP untuk produk yang mereka jual.

Pengaruh Keterlibatan dalam Aktivitas Judi Online dan Pinjaman Online Terhadap Pengelolaan Keuangan Studi Kasus Mahasiswa Akuntansi Angkatan 2022 Universitas HKBP Nommensen Medan Tanjung, Jeremia Pernandes; Sijabat, Jadongan; Sipayung , Rizki Christian
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16379

Penelitian ini bertujuan untuk menganalisis pengaruh keterlibatan dalam aktivitas judi online dan pinjaman online terhadap pengelolaan keuangan mahasiswa. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah mahasiswa Program Studi Akuntansi Universitas HKBP Nommensen angkatan 2022, dengan jumlah sampel sebanyak 61 responden yang diperoleh melalui teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan program Statistical Package for Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa secara parsial keterlibatan dalam aktivitas judi online tidak berpengaruh signifikan terhadap pengelolaan keuangan mahasiswa dengan nilai signifikansi sebesar 0,327 (>0,05), sedangkan pinjaman online

QRIS ADOPTION IN RELIGIOUS ORGANIZATIONS: EXTENDED UTAUT2 WITH GEOGRAPHIC MODERATION Munthe, Mei Hotma Mariati; Sijabat, Jadongan; Siahaan, Johan Putra Octavian
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 2 (2026): Volume 10, Nomor 2, April 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i2.53581

This study examines the determinants of Quick Response Code Indonesian Standard (QRIS) mobile payment usage within religious organizations by applying an extended Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework. The model integrates perceived risk, perceived security, and exposure to innovation, while testing geographic location as a moderating variable. Using a quantitative approach, a survey was conducted among 4,516 congregants of the Huria Kristen Batak Protestan (HKBP) Church across 32 districts in Indonesia, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that performance expectancy, facilitating conditions, habit, perceived security, and exposure to innovation significantly influence QRIS usage, with habit emerging as the most dominant predictor. In contrast, effort expectancy and perceived risk do not show significant effects, suggesting that ease of use has become standardized and institutional trust mitigates perceived risk in this context. Geographic location significantly moderates the effects of effort expectancy, facilitating conditions, and habit, highlighting the role of regional digital infrastructure disparities. The model explains 74.7% of the variance in QRIS usage. This study contributes to the literature by extending UTAUT2 into a trust-based non-profit institutional context and introducing geographic moderation in digital payment adoption research, while providing practical insights for policymakers and religious institutions to design more inclusive and infrastructure-sensitive digital financial strategies.

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

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.

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