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All Journal Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Minfo Polgan (JMP) Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Comparative : Ekonomi Dan Bisnis
Hendrik E.S Samosir
Universitas HKBP Nommensen
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Library & Information Science Mathematics Mechanical Engineering Social Sciences

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Sosialisasi Pentingnya Manajemen Keuangan Personal Tenaga Pendidik SD Negeri No. 104274 Hanna Meilani Damanik; Martin Luter Purba; Hendrik E.S Samosir; Nancy Nopeline
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Februari 2022
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v3i1.451

Abstract

This activity aims to help teachers at SD Negeri No. 104274 Pematang Kasih, Pantai Cermin District, Serdang Regency understands the importance of personal financial planning as well as practical things and basic principles that can be carried out in the context of these activities. Activities carried out in the form of lectures or seminars attended by 20 teachers at the school. Through this activity, it is hoped that it can provide benefits where teachers have a new understanding of the importance of financial planning process, understanding financial goals at every phase of life, financial planning life cycle, personal finance principles in planning
The Training on Making Simple Financial Reports in the Sempakata Village, Medan Selayang District Hendrik E.S Samosir; Martin Luter Purba; Hanna M. Damanik
Jurnal Pengabdian Masyarakat Bestari Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v2i6.4615

Abstract

This training aims to increase public awareness of making simple financial reports for small and medium enterprises. The results of this training are expected to increase participants' knowledge about the positive impact of making simple financial reports when running a business. The training is carried out by giving lectures on simple financial reports and directly training the participants to make simple financial reports. The results of this training show the enthusiasm of the participants to apply the training material to the businesses they are currently running. In addition, most of the participants felt that the material provided had succeeded in changing their thinking about simple financial reports.
Analisis Penerapan Akuntansi Aset Tetap Terhadap PSAK No.216 Pada PT. PLN (Persero) Unit Layanan Pelanggan Medan Timur Desy Ulina Manurung; Hendrik E.S Samosir; Magdalena J.Siringo Ringo
Jurnal Minfo Polgan Vol. 14 No. 2 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i2.15342

Abstract

This study aims to determine whether the implementation of fixed asset accounting at PT PLN (Persero) Customer Service Unit (ULP) Medan Timur complies with PSAK No. 216. The research applies a descriptive qualitative method, with data collected through interviews, observations, and documentation. The findings indicate that fixed assets are recognized at acquisition cost, including purchase price and all expenses incurred until the asset is ready for use, and recorded after the issuance of the Handover Report (BASTB/BASTP). Subsequent measurement adopts the cost model with the straight-line depreciation method. Post-acquisition expenditures are classified into capital expenditures, which are capitalized, and revenue expenditures, which are directly expensed. Derecognition of assets occurs when assets are disposed of, donated, or no longer provide economic benefits, while presentation and disclosure are based on book value in the financial statements. These findings support Suwardani et al. (2018), who concluded that PLN in North Sumatra generally complied with PSAK, and contrast with Bakri & Adriani (2020), who found that PLN Makassar Selatan still applied the declining balance method. Therefore, it can be concluded that PT PLN (Persero) ULP Medan Timur has implemented fixed asset accounting in accordance with PSAK No. 216.
ENVIRONMENTAL AND GREEN ACCOUNTING PRACTICES AND FINANCIAL PERFORMANCE: INDONESIAN LISTED MANUFACTURERS May Tesalonika; Hendrik E.S Samosir; Ardin Dolok Saribu
Jurnal Comparative: Ekonomi dan Bisnis Vol. 7 No. 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14638

Abstract

This study examines the impact of green accounting and environmental performance on financial performance, focusing on mining-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using purposive sampling, 30 firms met the inclusion criteria. The research employs quantitative methods with secondary data collected from annual financial reports and sustainability disclosures. Green accounting is measured by environmental costs, while environmental performance is proxied by the PROPER (Program for Pollution Control, Evaluation, and Rating) rating. Financial performance is assessed using Return on Assets (ROA). Data analysis using SmartPls 3.0. The results indicate that green accounting has no significant effect on financial performance, and environmental performance does not significantly influence financial outcomes. The coefficient of determination (R²) reveals that the independent variables explain only 1% of the variation in financial performance, suggesting that other factors play a more dominant role. These findings imply that current environmental cost reporting and regulatory ratings like PROPER may not yet translate into measurable financial benefits for mining-related manufacturers in Indonesia. The study contributes to the growing literature on sustainability accounting in emerging markets, highlighting the gap between environmental initiatives and financial returns. Future research should incorporate additional variables such as ESG scores, corporate governance, or carbon emissions, and extend the time frame and sample size to enhance generalizability.
Co-Authors Desy Ulina Manurung Hanna M. Damanik Magdalena J.Siringo Ringo Martin Luter Purba May Tesalonika Nancy Nopeline Saribu, Ardin Dolok