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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Review Pendidikan dan Pengajaran (JRPP) International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan JURNAL ILMIAH SIMANTEK JURNAL ILMIAH KOHESI International Journal of Health, Economics, and Social Sciences (IJHESS) Journal Of Human And Education (JAHE) Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Pada Masyarakat METHABDI ULINA: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Celebes Journal of Community Services
SILALAHI, DUMARIANI
Universitas Mandiri Bina Prestasi
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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PENGARUH NON PERFORMING LOAN, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 - 2019 DUMARIANI SILALAHI; BERTHA NERPY SIAHAAN
JURNAL ILMIAH SIMANTEK Vol 5 No 3 (2021): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The research methodology used is multiple linear regression analysis. The results of the study prove that the Non PerformingLoan and the Loan to Deposit Ratio have no and insignificant effect on the Return on Assets of Banking Companies Listedon the Indonesia Stock Exchange for the 2015-2019 Period. Operating Costs Operating Income has a significant andsignificant effect on Return on Assets in Banking Companies Listed on the Indonesia Stock Exchange for the 2015-2019Period. Non Performing Loans, Operating Costs, Operating Income and Loan to Deposit Ratio have an effect and aresignificant on Return on Assets in Banking Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period.The adjusted coefficient of determination (R Square) obtained a value of 0.484, meaning that the independent variables,namely Non Performing Loans, Operating Costs and Operating Income, and Loan to Deposit Ratio have an effect on theReturn on Assets variable by 48.4% and 51.6% are influenced by other variables not used in this study such as net profitmargin, company size, third party funds and capital.
PENGARUH SOLVABILITAS, EARNING PER SHARE, RENTABILITAS TERHADAP NILAI PERUSAHAAN PADA INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 - 2019 DUMARIANI SILALAHI; BERTHA NERPY SIAHAAN
JURNAL ILMIAH KOHESI Vol 6 No 1 (2022): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

The company in its development always strives to maintain its business excellence to increase corporate value. The purposeof this study was to determine the effect of solvency, earning per share, profitability on firm value in basic industries andchemicals listed on the Indonesia Stock Exchange for the 2015-2019 period. The research methodology used is multiplelinear regression analysis. The results of the study prove that solvency has no significant effect on firm value in the BasicIndustry and Chemicals Listed on the Indonesia Stock Exchange for the 2015-2019 Period. Earning per share does not havea significant effect on company value in the Basic Industry and Chemicals Listed on the Indonesia Stock Exchange for the2015-2019 Period. Profitability has a positive effect on company value in the basic and chemical industries listed on theIndonesia Stock Exchange for the 2015-2019 period. Solvency, earning per share, profitability have a positive effect on firmvalue in the basic industries and chemicals listed on the Indonesia Stock Exchange for the 2015-2019 period. Testing thecoefficient of determination (R Squaer) obtained a value of 0.37, which means that the independent variable is Solvency,earnings per share, profitability can explain the variable firm value by 37% while the remaining 63% of the firm value variableis explained by other variables not used in this study such as Return on Assets, Inflation, Company Size.
Pelatihan Pemanfaatan Teknologi Informasi dalam Penyampaian Tata Acara Ibadah Gereja HKBP Getsemane Ressort HKBP Tapian Nauli Sunggal Marice Hotnauli Simbolon; Fauzi Haris Simbolon; Sartana; Maranata Pasaribu; Dumariani Silalahi; Bertha Nerpy Siahaan
KARYA UNGGUL - Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2021): Edisi Desember
Publisher : KARYA UNGGUL - Jurnal Pengabdian Kepada Masyarakat

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Abstract

HKBP Getsemane Sei Semayang dalam penyampaian tata ibadah/warta jemaat dan laporan pertanggungjawaban kegiatan Gereja masih menggunakan papan pengumuman sebagai wadah informasi yang dibuat setiap Minggunya. Dengan keterbatasan ukuran papan informasi yang hanya berukuran 50 x 70 cm, penyampaian berita dan susunan acara ibadah harus disingkat-singkat dan sebahagian besar informasi kegiatan gereja dalam 1 (satu) minggu disampaikan secara lisan. Serta laporan pertanggungjawaban arus kas keuangan masih dalam bentuk buku jurnal sehingga terkadang mengalami kesalahan dalam perhitungannya. Lembaga pendidikan AMIK MBP melalui dosen dan mahasiswa mencari alternatif solusi pemecahan masalah tersebut, maka diadakan lokakarya dan pelatihan Pemanfaatan Teknologi Informasi dalam Penyampaian Tata Acara Ibadah Gereja HKBP Getsemane Ressort HKBP Tapian Nauli Sunggal Distrik Medan – Aceh bagi Naposo Bulung/Remaja dan Pengurus Gereja. Dengan tujuan untuk melatih Naposo Bulung/Remaja dan Pengurus Gereja membuat warta atau dokumen untuk kepentingan kegiatan/aktivitas Gereja dengan memanfaatkan teknologi informasi khususnya mengoperasikan komputer. Dalam pembuatan warta jemaat, peserta dilatih berfokus pada pembuatan tabulasi selayaknya kolom majalah/koran dengan menggunakan Microsoft Word. Dalam hal pelaporan arus kas keuangan gereja, peserta dilatih menggunakan fungsi perhitungan pada Microsoft Excel. Saat ini, Warta jemaat HKBP Getsemane telah melakukan perubahan dalam penyampaian tata ibadah setiap minggunya dalam bentuk hand out/selebaran baik dalam bentuk hardcopy maupun digital dan pelaporan arus kas bulanan sampai tahunan sudah dalam bentuk yang rapi dan terstruktur menggunakan fasilitas Microsoft Office, khususnya Microsoft Word dan Excel. Dari hasil evaluasi tingkat kepuasan peserta, diperoleh 92,17% peserta merasa sangat puas atas hasil pelaksanaan pelatihan pemanfaatan teknologi informasi dalam penyampaian tata acara ibadah dan pelaporan arus kas bulanan maupun tahunan.
ANALYSIS OF INDUSTRY TYPE, COMPANY BASIS AND MEDIA EXPOSURE TOWARD THE CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN MANUFACTURING COMPANIES ON REGISTERED IN INDONESIA STOCK EXCHANGE DUMARIANI SILALAHI; HARLEN SILALAHI
JURNAL ILMIAH KOHESI Vol 6 No 3 (2022): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study uses annual financial report data in manufacturing companies listed on the Indonesia Stock Exchange in 2018. The total population was 168 companies. The research sample was 63 companies which were selected using proportional stratified random sampling. The purpose of this research is to analyze whether industry type, company basis, and media exposure, give some effects toward the Corporate Social Responsibility (CSR) disclosure in Manufacturing Companies on registered companies in Indonesia stock exchange The result shows that the industry type gives some effects toward the CSR disclosure. Company basis and media exposure do not give any effects toward the CSR disclosure.
PENGARUH PENGENDALIAN INTERN PENJUALAN KREDIT TERHADAP PIUTANG TAK TERTAGIH PADA PT. MULTI TOP INDONESIA CABANG TEBING TINGGI WILAYAH MEDAN REBECCA EVADINE; DINA ROSMANELIANA; DIANTY PUTRI PURBA; DUMARIANI SILALAHI; HARLEN SILALAHI
JURNAL ILMIAH KOHESI Vol 7 No 1 (2023): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

Receivables are claims of a company on another party. Almost all entities have receivables from other parties, both related to sales or revenue transactions and represent receivables from other transactions. The purpose of this study was to determine the effect of credit sales internal control on bad debts at PT. Multi Top Indonesia, Tebing Tinggi Branch, Medan Region, 2017-2021. This type of research is descriptive quantitative with multiple linear regression analysis method. The results of this study indicate that there is a positive and significant influence between the internal control of credit sales on bad debts at PT. Multi Top Indonesia Tebing Tinggi Branch for the 2017-2021 period, with the results of the coefficient of determination test (R Square) obtained a value of 0.541 or the effect of internal control on credit sales on uncollectible accounts at PT. Multi Top Indonesia Branch Tebing Tinggi for the 2017-2021 period amounted to 54.1%.
Pengaruh Efisiensi Biaya Bahan Baku, Efisiensi Biaya Tenaga Kerja Langsung, Dan Efisiensi Biaya Overhead Pabrik Terhadap Rasio Profit Marjin Pada Pt Cipta Karya Utama Medan Rebecca Evadine; Harlen Silalahi; Dumariani Silalahi; Berlin Barus
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v7i1.7155

Abstract

The purpose of this study was to determine and analyze the effect of raw material cost efficiency, direct labor costs, and factory overhead efficiency on the profit margin ratio at PT Cipta Karya Utama in 2017-2021. The sampling technique of this study used saturated sampling with multiple linear regression analysis methods. The results showed that simultaneously the efficiency of raw material costs, direct labor costs, and factory overhead efficiency had a positive and significant effect on the profit margin ratio. While partially direct labor costs and factory overhead efficiency have no effect on the profit margin ratio. The test results for R Square is 0.207 which means 20.7% of the variation in the profit margin variable which can be explained by the independent variables of raw material cost efficiency, direct labor cost efficiency and factory overhead efficiency. Keywords: Raw Material Cost Efficiency, Direct Labor Cost, Factory Overhead Efficiency, Profit Margin Ratio
THE EFFECT OF IMPLEMENTING ACCOUNTING INFORMATION SYSTEMS ON EMPLOYEE PERFORMANCE AT THE SERVICE OFFICE TERRAIN CITY FIRE DEPARTMENT Harlen Silalahi; Dumariani Silalahi; Rebecca Evadine; Dina Rosmaneliana; Dianty Putri Purba
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8342

Abstract

The purpose of this study was to determine the effect of quality, security and accounting information system support facilities on employee performance at the Office of the Medan City Fire Department.The research method used in this research is quantitative research with multiple linear regression analysis. The results showed that there was a positive and significant influence between the quality, security and supporting facilities of the accounting information system on employee performance at the Medan City Fire Prevention Service Office, with the test results for the coefficient of determination (R Square) obtained a value of 0.631 or the effect of quality, safety and supporting facilities for accounting information systems on employee performance at the Medan City Fire Department Office of 63.1%. Technology is a method for methods and processes or products resulting from the application and utilization of various scientific disciplines that generate value for fulfilling needs, continuity and improving the quality of human life
Pengaruh Kebijakan Dividen, Kebijakan Hutang Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2020 Rosmaneliana, Dina; Evadine, Rebecca; Silalahi, Dumariani; Hastalona, Dina
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4477

Abstract

Peningkatan nilai perusahaan merupakan dorongan yang diharapkan oleh pemilik perusahaan, karena dengan meningkatnya nilai perusahaan, akan tercipta kesejahteraan bagi para pemiliknya. Penelitian ini bertujuan untuk mengungkap seberapa besar pengaruh kebijakan dividen, kebijakan hutang, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan manufaktur. Dilakukan pada perusahaan manufaktur yang terdaftar di BEI selama periode 2016-2020, penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan menerapkan metode regresi linear berganda menggunakan SPSS versi 25. Hasil penelitian secara parsial, menunjukkan bahwa kebijakan dividen dan ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sementara kebijakan hutang tidak berpengaruh secara signifikan. Secara simultan, hasil penelitian menunjukkan bahwa kebijakan dividen, kebijakan hutang, dan ukuran perusahaan secara bersama-sama berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil uji koefisien determinasi yang disesuaikan (R Square) menunjukkan nilai sebesar 0.291, menandakan bahwa kebijakan dividen, kebijakan hutang, dan ukuran perusahaan secara bersama-sama berkontribusi sebesar 29,1% terhadap nilai perusahaan, sedangkan sebesar 70,9% dipengaruhi oleh faktor lain seperti profitabilitas dan leverage.
Inovasi Pajak Dalam Peningkatan Kepatuhan Wajib Pajak Di Indonesia Rebecca Evadine; Dina Rosmaneliana; Dumariani Silalahi; Harlen Silalahi; Berlin Barus
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10797

Abstract

This study aims to provide an overview of the efforts by the Directorate General of Taxes in Indonesia, focusing on innovations in information technology aimed at enhancing taxpayer compliance to support sustainable national development and improve the welfare of the Indonesian people. The research employs a literature review method with a tax-innovative approach. The findings reveal that tax innovations have yielded two distinct effects on taxpayer compliance. While the tax amnesty did not significantly impact compliance, the implementation of electronic systems had a substantial positive effect. This research contributes valuable insights into the importance of analyzing the impact of tax innovations. The data and information used in this study are sourced from media publications, seminars, and books that are included in the data center of the Directorate General of Taxes in Indonesia.
Program Pelatihan Literasi Keuangan Digital untuk Meningkatkan Ekonomi Keluarga di Desa Aek Loba Sumatera Utara Mirsa, Putri Fadillah Hadi Mirsa; Dumariani Silalahi; Berlin Barus; Harlen Silalahi
Celebes Journal of Community Services Vol. 3 No. 2 (2024): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i2.1776

Abstract

Program Pelatihan Literasi Keuangan Digital untuk Meningkatkan Ekonomi Keluarga di Daerah Pedesaan yang dilaksanakan di desa Aek Loba merupakan salah satu desa yang ada di kecamatan Aek Kuasan, Kabupaten Asahan, provinsi Sumatera Utara, Indonesia., bertujuan untuk mengatasi kesenjangan literasi keuangan digital di daerah pedesaan. Program ini terdiri dari tahapan persiapan, pelatihan, pendampingan, evaluasi, dan monitoring jangka panjang. Tahap sosialisasi berhasil menjangkau 150 anggota masyarakat, dengan 75 peserta terdaftar. Pelatihan dilakukan dalam tiga sesi utama: pengenalan dasar literasi keuangan digital, simulasi penggunaan layanan keuangan digital, dan pengelolaan keuangan keluarga menggunakan teknologi digital. Evaluasi awal menunjukkan peningkatan signifikan dalam pemahaman dan kepercayaan diri peserta, dengan 80% merasa lebih siap menggunakan layanan keuangan digital. Monitoring jangka panjang mengungkapkan dampak positif terhadap pengelolaan keuangan keluarga dan kontribusi pada pertumbuhan ekonomi lokal. Keberhasilan program ini didukung oleh dukungan pasca-pelatihan dan kolaborasi dengan lembaga keuangan serta pemerintah daerah, menjadikannya model yang dapat diterapkan di daerah pedesaan lain untuk meningkatkan literasi keuangan digital dan pemberdayaan ekonomi.
Co-Authors Banjarnahor, Saut Maruli Tua Berlin Barus Dianty Putri Purba Dina Hastalona Dina Rosmaneliana Erni Dewi Munte EVADINE, REBECCA Harlen Silalahi HARLEN SILALAHI Harlen Silalahi Jeudi A. T. P. Sianturi Lennaria L. Tarigan Lismardiana Marice Hotnauli Simbolon Mirsa, Putri Fadillah Hadi Mirsa, Putri Fadillah Hadi Mirsa Monang Tarigan Nababan, Megawati Pasaribu, Maranata Purba, Dianty Putri Purba, Dianty Putri Rebecca Evadine Rebecca Evadine REBECCA EVADINE Sartana SIAHAAN, BERTHA NERPY Sihite, Jelita IP Silalahi, Harlen Simbolon, Fauzi Haris Simbolon, Marice Hotnauli Sinulingga, May Happy Stephany Br Siregar, Achiruddin Siregar, Zulkheiri Surya Putra Sitompul, Ganda Tua Tarigan, Monang