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All Journal Jurnal Pendidikan Ekonomi Undiksha Jurnal Ekonomi Integra SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi FINANCIAL : JURNAL AKUNTANSI Economic Education and Entrepreneurship Journal Jurnal Inovasi Pendidikan Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Ekuilnomi International Journal of Applied Finance and Business Studies Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Mahaitin H Sinaga
Universitas Simalungun
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Pengelolaan Keuangan dan Pengeluaran Daerah Terhadap Pendapatan Masyarakat di Kabupaten Simalungun Wico Jontarudi Tarigan; Djuli Sjafei Purba; Mahaitin H Sinaga
Jurnal Ecogen Vol 6, No 1 (2023): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v6i1.14474

Abstract

In order to create public welfare and be able to enhance community welfare, the government must be able to manage the available resources.  This study was conducted to determine the impact of government spending and budget management on the income of residents in Simalungun Regency. Data were gathered for this study using the purposive sampling technique to obtain secondary data for each variable. Multiple linear regression is the data analysis method employed, and the F test and t test are used to examine the significance of the effect jointly. The partial regression coefficients are tested using the t test. The heteroscedasticity test, multicollinearity test, and autocorrelation test were all performed as part of the standard assumption test.   The results of this study demonstrate that budget management and government expenditure have a positive and significant impact on people's incomes concurrently and in part. In this study, these two variables correctly predicted the income of Simalungun Regency residents 96% of the time, with the remaining 4% being influenced by additional variables not included in the research model.
Penggunaan Anggaran Belanja Langsung dalam Penganggaran Berbasis Kinerja di Badan Perencanaan Pembangunan Daerah (Bappeda) Kota Pematangsiantar Wico Jontarudi Tarigan; Mahaitin H Sinaga; Ripka Seriidahnaita Ginting
Jurnal Ekuilnomi Vol. 5 No. 1 (2023): Jurnal Ekuilnomi Vol 5 No 1 Mei 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (933.705 KB) | DOI: 10.36985/ekuilnomi.v5i1.490

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana Bappeda Kota Pematangsiantar membelanjakan anggaran langsungnya tahun anggaran 2016 - 2020. Melalui observasi, wawancara, dan dokumentasi, penelitian ini merupakan pengumpulan data kualitatif. Berdasarkan Laporan Realisasi Anggaran dan menggunakan analisis belanja daerah berupa analisis varians belanja, analisis pertumbuhan belanja, analisis keserasian belanja, dan rasio efisiensi belanja. Teknik analisis data yang digunakan adalah deskriptif kualitatif. Berdasarkan hasil penelitian, selisih pengeluaran tahun 2016 sebesar 90,99 %, tahun 2017 sebesar 92,42 %, tahun 2018 sebesar 82,26 %, tahun 2019 sebesar 99,00 %, dan tahun 2020 sebesar 81,11 % yang menunjukkan adanya pengurangan anggaran dibelanjakan karena tidak melebihi anggaran yang telah ditentukan. Namun berdasarkan rasio efisiensi, realisasi anggaran tahun 2016 – 2017 dapat dikatakan cukup efisien, namun pada tahun 2019 tingkat efisiensi penggunaan anggaran kurang efisien namun masih dinilai baik karena hanya tersisa 1 % dari anggaran. Badan Perencanaan Pembangunan Daerah Kota Pematangsiantar dilaporkan cukup baik berdasarkan kajian pertumbuhan belanja, karena terjadi peningkatan belanja dari tahun 2016 ke 2020, dengan nilai maksimal 36,41 % pada 2019 – 20120 dan minimal sebesar 2,14% pada tahun 2017 – 2018. Prioritas belanja Bappeda Kota Pematangsiantar pada tahun 2016 - 2020 lebih memprioritaskan belanja operasi dengan nilai maksimal 99,04 % bila dibandingkan dengan belanja modal dengan nilai minimal 0,96 % pada tahun 2017
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BUMNAG ANYAR LESTARI Djuli Sjafei Purba; Liharman Saragih; Tuahman Sipayung; Wico Jontarudi Tarigan; Rosita Manawari Girsang; Anggiat Sinurat; Sri Martina; Mahaitin H Sinaga
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.14804

Abstract

Pemerintah sedang berusaha untuk memajukan perekonomian nasional salah satu satu diantaranya adalah dengan mendorong Desa untuk mendirikan usaha yang diberi nama Badan Usaha Milik Desa dan di Kabupaten Simalungun disebut dengan Badan Usaha Milik Nagori. Berbagai peraturan perundangan yang berkaitan dengan pengelolaan Badan Usaha Milik Desa telah dilahirkan termasuk dalam hal penyusunan Laporan Keuangan. Keterbatasan pengetahuan dan rendah nya kemampuan sumber daya manusia, membuat para engelola Badan Usaha Milik Desa belum mampu menyusun laporan keuangan yang standar berdasarkan prinsip-prinsip akuntansi. Melihat keterbatasan tersebut Tim Pengabdi dari Fakultas Ekonomi, Universitas Simalungun melakukan pendampingan kepada BUMNag Anyar Lestari dalam menyusun Laporan Keuangan. Metode yang digunakan dalam melakukan pendampingan ini adalah dengan dua cara yang pertama dengan memberikan materi atau modul tentang penyusunan Laporan Keuangan dan yang kedua secara bersama-sama melakukan pendampingan langsung. Pertama dilakukan adalah dengan mengidentifikasi semua jenis transaksi yang ada kemudian menuangkan nya dalam Laporan Keuangan. Berdasarkan data tersebut dilakukan penjurnalan, posting buku besar dan lahirlah Laporan Keuangan yang telah sesuai dengan standar akuntansi yang berlaku umum. Dan berdasarkan laporan keuangan, pengelola dapat mengetahui keberadaan harta, utang, modal, serta mengetahui sebarapa besar pendapatan dan biaya dalam satu periode waktu. Sehingga laporan keuangan telah menyajikan data yang akurat dan akuntabel, Pengelola dapat mengetahui seberapa besar laba yang diperoleh dalam satu periode waktu
The influence of financial literacy of Economics Faculty students at Simalungun University on the use of e-money Mahaitin H Sinaga; Yesni Riana Damanik; Yoan Hendrawan Junpridan Saragih
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.198

Abstract

Participants in this study totaled 54,127 customers who made direct purchases of tofu walik Siantar on Jalan Kartini Pematangsiantar between January 20 and April 29, 2023, regardless of gender. Multiple linear regression is an analytical technique that was initially validated and tested for reliability. The findings of this study indicate that word of mouth influences purchasing decisions in a favorable and substantial way. This implies that the likelihood of making a purchase will increase with an increase in word of mouth. Total income has a favorable and substantial impact on purchasing decisions. This implies that purchasing choices will increase as income levels rise. Product quality has a positive and considerable impact on price.
Impact Of Return On Asset, Current Ratio And Debt To Equity Ration On Price With BI Rate As Moderation Variable In Mining Company Wico Jontarudi Tarigan; Mahaitin H Sinaga; Sri Martina
Jurnal Ekuilnomi Vol. 6 No. 1 (2024): Jurnal Ekuilnomi
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v6i1.1107

Abstract

The study analyzes empirically the impact of Return on Asset (ROA), Current Ratio (CR), and Debt to Equity Ratio on the stock price with BI Rate as a moderation variable. This study analyzes the impact of Return On Asset, Current Ratio and Debt To Equity Ratio on the stock price and measures the effect of BI Rate as a moderation variable on the relationship between ROA, current ratio, DER and stock price. The research period is from 2019 – 2021 with a sample population of 20 companies in the mining sector listed on the Indonesian Stock Exchange. Data analysis using double linear regression methods, F test and T test. And to test moderation variables using residual test. The results of the research revealed that simultaneously ROA, QR, DER had a significant influence on the stock price, but partially ROA variables had a positive effect on the share price while CR and DER did not have an impact on the price of the stock and BI Rate did not moderate the relationship between ROA, CR, and DER with the stock prices
Penggunaan Anggaran Belanja Langsung dalam Penganggaran Berbasis Kinerja di Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kota Pematangsiantar Wico Jontarudi Tarigan; Mahaitin H Sinaga; Ripka Seriidahnaita Ginting
Jurnal Ekuilnomi Vol. 5 No. 1 (2023): Ekuilnomi Vol 5(1) Mei 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2q0cnt23

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana Bappeda Kota Pematangsiantar membelanjakan anggaran langsungnya tahun anggaran 2016 - 2020. Melalui observasi, wawancara, dan dokumentasi, penelitian ini merupakan pengumpulan data kualitatif. Berdasarkan Laporan Realisasi Anggaran dan menggunakan analisis belanja daerah berupa analisis varians belanja, analisis pertumbuhan belanja, analisis keserasian belanja, dan rasio efisiensi belanja. Teknik analisis data yang digunakan adalah deskriptif kualitatif. Berdasarkan hasil penelitian, selisih pengeluaran tahun 2016 sebesar 90,99 %, tahun 2017 sebesar 92,42 %, tahun 2018 sebesar 82,26 %, tahun 2019 sebesar 99,00 %, dan tahun 2020 sebesar 81,11 % yang menunjukkan adanya pengurangan anggaran dibelanjakan karena tidak melebihi anggaran yang telah ditentukan. Namun berdasarkan rasio efisiensi, realisasi anggaran tahun 2016 – 2017 dapat dikatakan cukup efisien, namun pada tahun 2019 tingkat efisiensi penggunaan anggaran kurang efisien namun masih dinilai baik karena hanya tersisa 1 % dari anggaran. Badan Perencanaan Pembangunan Daerah Kota Pematangsiantar dilaporkan cukup baik berdasarkan kajian pertumbuhan belanja, karena terjadi peningkatan belanja dari tahun 2016 ke 2020, dengan nilai maksimal 36,41 % pada 2019 – 20120 dan minimal sebesar 2,14% pada tahun 2017 – 2018. Prioritas belanja Bappeda Kota Pematangsiantar pada tahun 2016 - 2020 lebih memprioritaskan belanja operasi dengan nilai maksimal 99,04 % bila dibandingkan dengan belanja modal dengan nilai minimal 0,96 % pada tahun 2017
Impact of Return on Asset, Current Ratio, and Debt to Equity Ratio on Price with BI Rate as Moderation Variable in Mining Company Wico Jontarudi Tarigan; Mahaitin H Sinaga; Sri Martina
Jurnal Ekuilnomi Vol. 6 No. 1 (2024): Ekuilnomi Vol 6(1) Feb 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/r1gwvc35

Abstract

The study empirically analyzes the impact of Return on Asset (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on the stock price, with the BI Rate as a moderating variable. This research evaluates how these financial ratios influence stock prices and examines the moderating effect of the BI Rate on the relationship between ROA, CR, DER, and stock prices. The research period spans from 2019 to 2021, with a sample population of 20 mining companies listed on the Indonesian Stock Exchange. Data analysis is conducted using multiple linear regression methods, including F tests and T tests, and the moderating effect is tested using the residual test. The results reveal that ROA, CR, and DER significantly influence stock prices when considered together. However, only ROA has a positive effect on stock prices when considered individually, while CR and DER do not significantly impact stock prices. Additionally, the BI Rate does not moderate the relationship between ROA, CR, DER, and stock prices.
The Role Of Financial Inclusion And Financial Planning In Reducing Poverty Levels In Tanah Jawa District, Simalungun Regency Sinaga, Mahaitin H; Purba, Djuli Sjafei
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/dfa51s47

Abstract

This study aims to analyze the influence of financial inclusion and financial planning on poverty levels in Tanah Jawa District, Simalungun Regency. Poverty remains a major issue hindering development in Indonesia, especially in regions with low welfare levels. Financial inclusion, as an effort to expand public access to formal financial services, is believed to improve welfare and reduce poverty. Additionally, sound financial planning is considered a crucial factor in managing individual and family economic resources to achieve stability and improve quality of life. The research method employed is quantitative with a survey approach, involving the population of Tanah Jawa District as the research sample. Data analysis was conducted using multiple linear regression to test the relationship between financial inclusion and financial planning variables on poverty levels. The results indicate that financial inclusion and financial planning simultaneously have a significant effect on reducing poverty levels in the area. These findings suggest that improving financial access and planned financial management can be effective strategies in poverty alleviation. Therefore, it is recommended that local governments and financial institutions strengthen financial inclusion programs and provide financial planning education to the community to support sustainable poverty reduction.
Bauran Produk dan Harga Diskon Terhadap Keputusan Penggunaan Jasa Salon Tanta di Pematangsiantar Tarigan, Wico Jontarudi; Girsang, Rosita Manawari; Sinaga, Mahaitin H
Jurnal Pendidikan Ekonomi Undiksha Vol. 14 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v14i2.51694

Abstract

This study aims to determine whether the product mix and discount prices for Tanta salons can influence customers' decisions to use salon services. The sample is 40 respondents who often go to Tanta Salon. This study uses a quantitative descriptive method. Validity test, reliability test, and test are analytical techniques used in this study. Heteroscedasticity Test, Multiple Linear Regression Analysis, Autocorrelation, Normality, Multicollinearity, and Coefficient of Determination. The results of this study show that the product mix and discount prices at Tanta Salon Pematangsiantar have a good and significant influence on decision making. Product mix variables and discounted prices can explain 43.7 percent of decision-making variables (adjusted R square number 0.437). Other factors outside the scope of this research model influence or explain the remaining 56.3%.
Financial Management Of The Turnover Of Micro, Small And Medium Enterprises (MSMEs) Sinaga, Mahaitin H; Tarigan, Wico Jontarudi; Purba, Djuli Sjafei
Jurnal Ekuilnomi Vol. 6 No. 2 (2024): Ekuilnomi Vol 6(2) Mei 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/qbxzbh34

Abstract

This study aims to examine the influence of financial management on the turnover of micro, small and medium enterprises (MSMEs). This study uses a quantitative method, with data collection techniques through questionnaires, observations, and interviews. The study population includes 113 MSME owners in Suka Mulia Sari Village, with a sample of 54 people determined using the Slovin formula. The sampling technique used is convenience sampling. The data testing in this study includes validity test, reality test, analysis prerequisite test, multiple linear regression analysis, Pearson product moment correlation and hypothesis proof using the help of SPSS Version 25. The result of this study is that there is no influence of financial management variables on MSME Turnover in Suka Mulia Sari Village with a significance value of 0.414 > 0.005 and tcount < ttable (0.824 < 1.675) meaning that there is no positive and significant influence of partial financial management variables on MSME Turnover). The results of the Pearson product moment correlation test showed a correlation coefficient value of 0.114. Because the value is close to 0, the relationship between financial management and MSME Turnover does not exist or there is no correlation
Co-Authors Aggiat Sinurat Ambarita, Irwan Marulitua Anggiat Sinurat Anggiat Sinurat Christin Imelda Girsang Damanik, Elfina O P Damanik, Yesni Riana Damayanti Safitri Desmi Purba Desmi Triyanti Purba Desmi Triyanti Purba Dian G Purba Tambak Dika Wahyu Agus Miran Djahotman Purba Djuli Sjafei Purba Elfina O P Damanik Elfina Okto Posmaida Damanik Elly Susanti Elvira Turnip Eva Sriwiyanti Eva Sriwiyanti Sinaga Girsang, Rosita Manawari Girsang, Yuli S N Hafiz Azhar Hengki JJ Sianturi Hermes, Christian Daniel Immanuelta Sitepu Irsyadiyah Al Marhindy Irsyadiyah Al Marhindy Irsyadiyah Al Marhindy Irwan Marulitua Ambarita Irwan Marulitua Ambarita Johanes Wilfrid Pangihutan Purba Johanes Wilfrid Pangihutan Purba Khairun Annisa liper siregar Liper Siregar Mael Vantri Gultom Marintan Saragih Martina, Sri Melpi Riska Situmorang Muhammad Hamdika Munthe, Risma N Nabila Nurfadila Nur Hafidzah Nur Hafidzah Nur Hafidzah Nur indah Saragih Pandapotan Simatupang Pandapotan Simatupang Parinduri, Taufik Pinondang Nainggolan Pirma Simbolon Purba, Desmi Purba, Desmi Triyanti Purba, Djahotman Purba, Djuli Sjafei Purba, Fariaman Putri Pratiwi Raja Mangaratua Nainggolan Resna Napitu Ripka Seriidahnaita Ginting Risma N Munthe Risma Nuraini Munthe Romaulina Sumbayak Romaulina Sumbayak Romika Ambarita Rosanna Purba Rosita Manawari Girsang Rosita Manawari Girsang Roslina Tamara Santri A Sijabat Santri Anriani Sijabat Saragih, Esteriani Saragih, Liharman Saragih, Marintan Saragih, Yoan Hendrawan Junpridan Sepbeariska Manurung Sihite, Toga SIMBOLON, PIRMA Sinaga, Eva Sriwiyanti Sinurat, Anggiat Sipayung, Tuahman Sri Martina Sri Martina Sri Martina Sumbayak, Romaulina Tarigan, Wico J Taufik Parinduri Tuahman Sipayung Tuahman Sipayung Vitryani Tarigan Wico Jontarudi Tarigan Yansen Siahaan Yesni Riana Damanik Yoan Hendrawan Junpridan Saragih