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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi dan Pajak JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) SULTANIST: Jurnal Manajemen dan Keuangan FINANCIAL : JURNAL AKUNTANSI Jurnal Informasi dan Teknologi Enrichment : Journal of Management Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Nasional (JPN) Indonesia International Journal Of Science, Technology & Management (IJSTM) International Journal of Business, Law, and Education International Journal of Educational Research and Social Sciences (IJERSC) Indonesian Community Journal Strategic: Journal of Management Sciences Jurnal Masyarakat Indonesia Journal of Governance Risk Management Compliance and Sustainability Jurnal Pengabdian Nasional (JPN) Indonesia
Juan Anastasia Putri
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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EFEKTIVITAS PENGUATAN PENGELOLAAN DANA DESA DALAM MENINGKATKAN PERTUMBUHAN EKONOMI BERKELANJUTAN DI KABUPATEN SIMALUNGUN Ruth Tridianty Sianipar; Juan Anastasia Putri; Ady Inrawan; hery silitonga; Lenny Dermawan Sembiring
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1336

Abstract

The purpose of this study was to analyze the effectiveness of managing village funds in increasing sustainable economic growth in Simalungun Regency. This research method uses a research design with a qualitative approach. The subject of this research is a village in Simalungun Regency. The research was carried out in four sub-districts in Simalungun Regency in Panombeian Pane, Panei, Siantar, Tanah Jawa, and Sidamanik sub-districts in 80 villages. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is descriptive qualitative analysis and different test. The research results obtained by respondents stated that village funds channeled from the government were sufficient for village development, in community empowerment village funds were mostly used for village government programs to empower village communities, the village government compiled planning documents consisting of APBDes, RPJMDes, and RKPDes, each program planning must be supported by the village community in its implementation by informing every expenditure and income of funds, supervision conducting regular monitoring related to village physical development, and submission of reports on the use of village funds used for village development need to be submitted transparently
Influence of organizational culture and organizational commitment to the effectiveness of control systems internal government and it’s impact on the quality of financial statements Lenny Dermawan Sembiring; Juan Anastasia Putri; Ruth Tridianti Sianipar; Hery Silitonga
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1475

Abstract

This research aims to discover, test and analyze the influence of organizational culture and organizational commitment of the effectiveness of efectiviveness goverment internal control and its impact on the quality of financial statement either partially or simultaneous. The research method used is the analysis of quantitative data. The object of this research is local government in the province of North Sumatra. Sampling method is purposive sampling. The technique of data collection was done through the distribution of questionnaires. While the techniques of data analysis is path analysis and the data is processed using SPSS statistics software. The results showed that in organizational culture influences the effectiveness of government internal control systems, organizational commitment influences the effectiveness of government internal control systems, organizational culture and organizational commitment simultaneously influences the effectiveness of government internal control systems, organizational culture influences the quality of financial statements, organizational commitment does not affect the quality of reports finance, effectiveness of government internal control systems affect the quality of financial statements, organizational culture, organizational commitment and effectiveness of government internal control systems affect the quality of financial statements, and organizational culture and organizational commitment through the effectiveness of government internal control systems affect the quality of financial statements.
Increasing Motivation and Teamwork to Encourage Services for Posyandu Cadres in the City of Pematang Siantar Marto Silalahi; Ady Inrawan; Juan Anastasia Putri; Kevin Indajang; Acai Sudirman
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 1 (2023): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i1.144

Abstract

Teamwork in the organization is considered crucial to encourage continuous performance improvement. Teamwork will become a driving force that has energy and synergy for individuals who are members of teamwork. Communication will run well based on awareness of the responsibilities of each member. The purpose of implementing this service is to help those who need understanding and practice implementing effective teamwork when providing services to the community. Partners are posyandu cadres in the Kahean Village with the address Jl. Tualang, No. 28, Kel. Kahean, Kec. North Siantar. The stages of implementing this event include the opening and introduction of solid teamwork, an explanation of teamwork, and a presentation on some of the problems that Posyandu cadres often face when providing services to the community, then continued discussions on building and developing service quality based on teamwork aspects. After the community service activities are completed, follow-up interviews are conducted regarding the impact of the community service activities. In accordance with the results of the interviews, it is known that the understanding of Posyandu cadres related to an increase in motivation in communication increased by 80%, and the work and implementation of solid teamwork increased by 90%.
Entrepreneurship Interest Training Through Innovation and Creativity for Generation Z at Sultan Agung Private High School Kevin Indajang; Hery Pandapotan Silitonga; Ruth Tridianty Sianipar; Juan Anastasia Putri; Lenny Dermawan Sembiring; Acai Sudirman
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 1 (2024): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i1.653

Abstract

Innovation and creativity in this digital era are needed in developing the business you want to be involved in so that you are not trapped in daily operational activities and pursuing performance targets. The fundamentals of implementing this service with the theme of training interest in entrepreneurship through innovation and creativity for generation Z at Sultan Agung Private High School are to encourage generation Z, especially in the Sultan Agung Private High School environment, to increase knowledge related to entrepreneurship by utilizing innovation abilities and creativity in developing businesses. The method used in implementing this activity is through lectures and FGD (group discussion forum). The stages of implementing this event include opening and introducing entrepreneurial innovation and creativity, explaining the fundamentals of being an entrepreneur, explaining several problems often faced by young entrepreneurs, then continued with discussions related to new business development. After the service activities are completed, follow-up interviews are conducted regarding the impact of implementing the service activities. According to the interview results, it is known that the understanding of generation Z, especially students at Sultan Agung Private High School, regarding increasing understanding of innovation and creativity has increased by 95%.
Development of a Digital Marketing Based Business Model at the Kurdut Garage Workshop in Pematangsiantar City Lenny Dermawan Sembiring; Kevin Indajang; Eliza Arshandy; Juan Anastasia Putri; Fitria Halim; Acai Sudirman
I-Com: Indonesian Community Journal Vol 4 No 2 (2024): I-Com: Indonesian Community Journal (Juni 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i2.4413

Abstract

The development of a digital marketing-based business model at the Kurdut Garage Workshop in Pematangsiantar has a very important urgency in facing the ever-growing era of digitalization. The method used in implementing this activity is through lectures and FGD (group discussion forum). The stages of implementing this event include explaining the fundamentals of being an entrepreneur, explaining several problems that entrepreneurs often face, then continuing with discussions related to developing new businesses. After the service activities are completed, follow-up interviews are conducted regarding the impact of implementing the service activities. By the results of the interview, it is known that the understanding of Kurdut Garage Workshop business owners regarding knowledge of the use of digital marketing has increased by 90%. The use of digital media is useful and can increase understanding and skills for partners. Therefore, it is recommended that sustainable methods of mentoring partners can be used as a solution to increase business size and also function as a means of company adaptation to increase business scale.
Analysis of The Influence of Enterprise Resources Planning Adoption and Information Technology Applications on Quality of Accounting Report Dermawan Sembiring, Lenny; Anastasia Putri, Juan; Atmojo, Kunto; Tridianty Sianipar, Ruth; Hendrawan, Henky
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i1.511

Abstract

This study aims to ascertain how user skills, information technology utilization, and enterprise resource planning (ERP) adoption affect accounting report quality. Causal study methodology is employed in this work. The method for gathering data was a questionnaire. The study's respondents are employees who have used accounting information systems. Convenience sampling, or non-probability sampling, was used to choose the sample for this study. Multiple linear regressions are employed in this study. According to the research findings, the use of enterprise resource planning, information technology, and user knowledge together had a favorable and significant effect on the quality of accounting information. The quality of accounting information can be enhanced by ERP adoption when backed by top management commitment and support, ease of system integration, system capacity to meet needs, vendor training, and solutions that satisfy needs. The quality of accounting information is positively impacted by IT, which is supported by a solid infrastructure, including functionally matched computers, computer networks, internet access, effective accounting procedures, software-assisted data processing, information system output, and infrastructure upkeep. Furthermore, the quality of accounting information can be enhanced by solid user knowledge, reinforced by education, training, and user experience. When managing accounting information systems, businesses must consider these criteria to guarantee that the data generated is reliable, accurate, timely, comprehensive, and verifiable. Thus, companies can make better decisions based on accurate and relevant information.
Training in Compiling Simple Financial Reports at Warung Sambal Ijo Bang Juna, Pematangsiantar City Juan Anastasia Putri; Eliza Arshandy; Christine Dewi Nainggolan; Kevin Indajang; Lenny Dermawan Sembiring; Acai Sudirman
I-Com: Indonesian Community Journal Vol 4 No 4 (2024): I-Com: Indonesian Community Journal (Desember 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v4i4.5630

Abstract

Training on the Preparation of Simple Financial Reports at Warung Sambal Ijo Bang Juna, Pematangsiantar City, is part of a community service effort to improve the capacity of micro-business management. This activity aims to provide understanding and skills in sharing knowledge and preparing simple but effective financial reports. This training was held to help shop owners manage their finances better and build a culture of constructive information sharing. According to the interview results, it is known that the understanding of Warung Sambal Ijo Bang Juna business owners regarding the preparation of simple financial reports increased by 90%. This activity not only provides direct benefits for Warung Sambal Ijo Bang Juna but also has the potential to empower other micro-businesses in Pematangsiantar City. With this training, business actors can be more efficient in managing finances and increasing collaboration, ultimately contributing to the growth and sustainability of micro-businesses in the area.
Counseling on Optimizing Knowledge Sharing at Micro, Small and Medium Enterprises (MSMEs) Sambal Ijo Bang Juna, Pematangsiantar City Eliza Arshandy; Christine Dewi Nainggolan; Juan Anastasia Putri; Kevin Indajang; Lenny Dermawan Sembiring; Acai Sudirman
I-Com: Indonesian Community Journal Vol 4 No 4 (2024): I-Com: Indonesian Community Journal (Desember 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v4i4.5661

Abstract

This service activity aims to provide counseling regarding optimizing knowledge sharing at Sambal Ijo Bang Juna MSMEs in Pematangsiantar City. Knowledge sharing is important in developing small and medium businesses, especially in increasing efficiency and productivity. Through this outreach activity, MSME owners and employees can understand how to share knowledge effectively between fellow employees and business partners to create innovation and increase the competitiveness of green chili products. The method used in this activity is a participatory approach through discussion, training, and direct simulation. This counseling focuses on knowledge-sharing strategies, information management, and the application of simple technology that can support the knowledge-sharing process. The results of this activity will likely encourage Sambal Ijo Bang Juna MSMEs to be more adaptive to market changes and utilize their knowledge for product development and improving service quality.
Analysis of Financial Distress in Measuring Bankruptcy Before and After The Covid-19 Pandemic Supitriyani, Supitriyani; Siahaan, Yansen; Astuti, Astuti; Putri, Juan Anastasia; Susanti, Elly
Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 2 (2021): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.809 KB) | DOI: 10.31098/jgrcs.v1i2.719

Abstract

The increasing spread of the Covid-19 virus at this time has forced several company sectors to experience setbacks in their operations. This epidemic has had a major impact, especially on the Transportation Sub-Sector Companies because they have to make some adjustments to government regulations such as implementing health protocols and physical restrictions on travel to break the chain of virus spread. The regulation has an impact on the company's revenue decline and the potency to suffer losses that can result in bankruptcy. This study aims to determine the bankruptcy prediction of the Transportation Sub-Sector Companies listed on the IDX before and after the covid-19 pandemic and to find out the most accurate method. The sampling technique used was non-probability sampling with the purposive sampling technique. The method used is descriptive with a quantitative approach. The results of the hypothesis test show that there are differences in predictions between the Altman and Springate models in predicting bankruptcy before and after the covid-19 pandemic. The Altman model is the most accurate prediction with an accuracy rate of 85.75%, while the Springate model has an accuracy rate of 73%. The study focused on companies listed on the IDX and used two bankruptcy measurement models, so researchers are next expected to use the entire company and other existing bankruptcy prediction, models. In addition, some factors beyond the control of researchers, such as economic conditions that cannot be measured. The renewal of previous research is to use two methods of prediction of bankruptcy, different objects, and research time (before and after the covid-19 pandemic).
THE IMPACT OF INSTITUTIONAL OWNERSHIP, RETURN ON ASSETS, CURRENT RATIO ON TAX AVOIDANCE MODERATED BY FIRM SIZE ON COMPANIES ON THE IDX Azwar, Khairul; Susanti, Elly; Putri, Juan Anastasia; Sianipar, Ruth Tridianty; Ervina, Nelly
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13622

Abstract

Taxes are mandatory contributions to the state that are owed by individuals or entities that are coercive based on the law, by not getting direct rewards and used for state purposes, especially for the prosperity of the people. This study aims to determinethe impact of KI, ROA, CR on tax avoidance and to find out whether the size of the company is able to moderate the influence of KI, ROA, CR on tax avoidance. This research period was carried out during 2017 –2023.The sampling technique used in this study is purposive sampling. The data analysis technique that will be used is to use simple regression analysis, and Residual Test to moderate variables. The results of the F test gave results that KI, ROA, CR had a positive and significant effect on tax avoidance. The results of the t-test showed that KI had a positive and insignificant effect on avoidance. Meanwhile, ROA and CR have a positive and significant effect on avoidance. The results of the residual test show that the size of the company is not able to moderate the influence of KI, ROA, CR on tax avoidance.
Co-Authors Acai Sudirman Ady Inrawan AMELIA SETYAWATI, AMELIA Arshandy, Eliza Astuti - Atmojo, Kunto Candra, Vivi Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri Efendi, Efendi Eliza Arshandy Elly Susanti Elly Susanti ELLY SUSANTI Elly Susanti Erbin Chandra Fitria Halim Fitria Halim Hendrawan, Henky hery silitonga Hery Silitonga Jubi, Jubi Kevin Indajang Khairul Azwar Lenny Dermawan Sembiring Loist Abdi Putra Lusianna N. Pangaribuan Marto Silalahi Mella Mulia Lestari Mita Dwi Yanti Nainggolan, Christine Dewi Nelly Ervina Pardede, Demak Aldi Robert Tua Siregar Robert Tua Siregar Ruth Tridianti Sianipar Ruth Tridianty Sianipar sherly sherly Siahaan, Yansen Sianipar, Ruth Tridianti Sianipar, Ruth Tridiyanti Silitonga, Hery Pandapotan sisca Supitriyani, Supitriyani