Garuda - Garba Rujukan Digital

Pelatihan Penyusunan Laporan Keuangan Sederhana Untuk UMKM Dlam Mendukung Pengelolaan Keuangan Berbasis Digital Silalahi, Harlen; Silalahi, Dumariani; Tarigan, Monang; Barus, Berlin
Journal Of Human And Education (JAHE) Vol. 5 No. 2 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i2.2464

Pelatihan penyusunan laporan keuangan sederhana berbasis digital bagi UMKM di Sentra UKM Merr Surabaya bertujuan untuk meningkatkan keterampilan pelaku usaha dalam mengelola keuangan secara lebih sistematis dan modern. Digitalisasi dalam pencatatan keuangan menjadi langkah penting bagi UMKM untuk meningkatkan transparansi, aksesibilitas, dan kemudahan dalam analisis keuangan. Pelatihan ini mencakup materi mengenai pentingnya pencatatan keuangan, penggunaan aplikasi keuangan digital, serta strategi penerapan yang efektif. Hasil pelatihan menunjukkan bahwa peserta mengalami peningkatan pemahaman dalam menyusun laporan keuangan berbasis digital serta menyadari manfaatnya dalam pengelolaan usaha. Namun, masih terdapat tantangan seperti kurangnya konsistensi dalam pencatatan dan kebiasaan mencampur keuangan pribadi dengan bisnis. Oleh karena itu, tindak lanjut berupa pendampingan dan edukasi lanjutan sangat diperlukan agar UMKM dapat secara berkelanjutan menerapkan pencatatan keuangan digital dalam operasional mereka.Kata Kunci: UMKM. Laporan Keuangan Digital, Pencatatan Keuangan, Digitalisasi UMKM, Pengelolaan Keuangan

Pacu Ekonomi Kreatif dan Pembuatan Sabun Cair di Pusat Informasi & Konseling (PIK) Remaja Share SMP Negeri 7 Medan Purba, Dianty Putri; Rosmaneliana, Dina; Evadine, Rebecca; Silalahi, Dumariani; Siregar, Achiruddin
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp89-92

The creative economy has developed in Indonesia since the rise of the digital era. Many people use this as an opportunity to earn more income, such as creating content or selling via social media. Creative economic activities in schools can be something that can be considered to help bridge the future of today's teenage children. Adolescents must know their potential and explore this potential so that it can be developed through creativity. There are several obstacles to the creative economy among young people at SMP Negeri 7 Medan, namely not understanding the creative economy and still lacking skills. Training activities were carried out by giving lectures about the creative economy and then providing practice in making liquid soap. The activities carried out aim to increase the knowledge and skills of young people at SMP Negeri 7 Medan. With this training activity, young people from SMP Negeri 7 Medan have increased their knowledge about the Creative Economy and skills in making liquid soap. All training participants are able to practice making liquid soap well and it is ready to be marketed, thereby increasing their income and helping their family's economy.

The Effect Of Multinationality And Transfer Pricing On Tax Avoidance Through Profitability Barus, Berlin; Siregar, Zulkheiri Surya Putra; Silalahi, Dumariani; Silalahi, Harlen; Sihite, Jelita IP
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.1507

Over the past decade, tax revenues from Indonesia’s palm oil industry have declined, despite increasing production volumes. This phenomenon raises concerns about potential tax avoidance practices. This study investigates the influence of multinationality and transfer pricing on tax avoidance, with profitability as a moderating variable. Using panel data from palm oil companies listed on the Indonesia Stock Exchange between 2013 and 2020, the study employs multiple regression analysis through the EViews application. A total of 112 firm-year observations were selected using purposive sampling. The findings reveal that multinationality has a positive and statistically significant effect on tax avoidance, while transfer pricing does not exhibit a significant effect. Moreover, profitability does not significantly moderate the relationship between either multinationality or transfer pricing and tax avoidance. The regression model explains 14.26% of the variance in tax avoidance (R² = 0.1426). These results highlight the need for strengthened tax oversight and regulatory measures in the palm oil sector, particularly regarding cross-border corporate structures. Keywords: multinationality, transfer pricing, tax avoidance, profitability, palm oil industry

Key Financial Determinants in Reducing Financial Distress in Indonesia’s Manufacturing Industry Silalahi, Harlen; Sitompul, Ganda Tua; Silalahi, Dumariani; Siregar, Zulkheiri Surya Putra; Nababan, Megawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3337

This study investigates key financial factors that influence the reduction of financial distress among manufacturing firms in Indonesia. Motivated by the limited literature on proactive financial strategies, the research focuses on four main financial indicators: profitability (ROA), liquidity (CR), leverage (DAR), and sales growth. Using a sample of 27 manufacturing companies listed on the Indonesia Stock Exchange over a five-year period (2018–2022), this study analyzes 135 firm-year observations. Financial distress is measured using the year-on-year change in the Altman Z-Score. Employing multiple linear regression, the findings reveal that profitability and liquidity significantly and positively affect the reduction of financial distress. In contrast, leverage and sales growth show no significant impact. The study also observes a general declining trend in financial distress across the sector during the observation period. These results highlight the importance of effective asset management and liquidity planning in maintaining financial stability. Practical recommendations include optimizing asset utilization, reducing reliance on short-term debt, and enhancing working capital efficiency to mitigate financial distress risks. Keywords: Profitability, Liquidity, Financial Distress, Manufacturing Industry, Financial Stability

Pelatihan Pembuatan Media Pembelajaran Interaktif TK Kana Nasional dengan Pemanfaatan Multimedia Simbolon, Marice Hotnauli; Lismardiana; Dumariani Silalahi, Dumariani; Banjarnahor, Saut Maruli Tua
ULINA: Jurnal Pengabdian kepada Masyarakat Vol 1 No 1 (2023): Januari
Publisher : Universitas Mandiri Bina Prestasi (UMBP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58918/ulina.v1i1.181

Proses pembelajaran di taman kanak-kanak didaerah-daerah saat ini lebih menekankan pada aspek membaca, menulis dan berhitung (calistung). Dalam mengembangkan aspek kognitif anak, perlu adanya stimulasi kepada anak agar anak dapat mengembangkan pengetahuannya sendiri sehingga anak memperoleh pengetahuan sesuai kebutuhannya. Salah satu stimulasi yang diyakini efektif adalah merangsang anak agar memiliki ketertarikan, memiliki rasa ingin tahu yang besar perlu adanya media bergambar animasi dan berwarna, karena dunia anak adalah dunia imajinasi. Dengan bantuan multimedia yang memadukan teks, gambar, audio dan video serta animasi yang menarik, pendengaran anak akan merespon dan mengalihkan perhatian atau fokus anak menonton dan lebih antusias untuk menjawab ketika ditanya guru, meskipun posisi anak sedang bermain. Agar video pembelajaran dapat diserap dengan baik dan tersimpan dalam penyimpanan jangka panjang, maka materi pembelajaran dikemas dengan menarik sehingga akan meninggalkan kesan dalam otak.

Analysis of the Influence of Good Corporate Governance on Earnings Quality in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Monang Tarigan; Harlen Silalahi; Berlin Barus; Dumariani Silalahi
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8904

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms on the earnings quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Using a quantitative approach and multiple linear regression analysis, this research examines the impact of managerial ownership, institutional ownership, board independence, audit committee, and board size on earnings quality measured by the Modified Jones Model. The sample consists of 60 manufacturing firms selected through purposive sampling based on their disclosure completeness and audited financial reports. The results show that managerial and institutional ownership have a positive and significant effect on earnings quality, indicating that both internal and external ownership structures enhance monitoring and reduce earnings manipulation. Board independence and audit committee activity also contribute positively to earnings reliability, confirming their essential role in strengthening oversight and internal control systems. Furthermore, the simultaneous F-test demonstrates that all GCG mechanisms collectively influence earnings quality, emphasizing the importance of integrated governance in improving financial transparency and credibility. This study concludes that the implementation of GCG principles enhances the trust of investors and stakeholders while promoting sustainable financial reporting practices in Indonesia’s manufacturing sector.

Pacu Ekonomi Kreatif dan Pembuatan Sabun Cair di Pusat Informasi & Konseling (PIK) Remaja Share SMP Negeri 7 Medan Purba, Dianty Putri; Rosmaneliana, Dina; Evadine, Rebecca; Silalahi, Dumariani; Siregar, Achiruddin
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp89-92

The creative economy has developed in Indonesia since the rise of the digital era. Many people use this as an opportunity to earn more income, such as creating content or selling via social media. Creative economic activities in schools can be something that can be considered to help bridge the future of today's teenage children. Adolescents must know their potential and explore this potential so that it can be developed through creativity. There are several obstacles to the creative economy among young people at SMP Negeri 7 Medan, namely not understanding the creative economy and still lacking skills. Training activities were carried out by giving lectures about the creative economy and then providing practice in making liquid soap. The activities carried out aim to increase the knowledge and skills of young people at SMP Negeri 7 Medan. With this training activity, young people from SMP Negeri 7 Medan have increased their knowledge about the Creative Economy and skills in making liquid soap. All training participants are able to practice making liquid soap well and it is ready to be marketed, thereby increasing their income and helping their family's economy.

Governance, Regulation, and Green Banking Disclosure: An Empirical Study of Indonesian Banks Silalahi, Dumariani; Silalahi, Harlen; Barus, Berlin; Sitompul, Ganda Tua; Sinulingga, May Happy Stephany Br
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2844

This study aims to analyze the influence of corporate governance on green banking disclosure in the Indonesian banking sector, focusing on three key variables: board size, the proportion of independent commissioners, and the presence of female directors. It also examines the moderating role of green banking regulation, particularly following the issuance of Financial Services Authority Regulation No. 51/POJK.03/2017 on Sustainable Finance. The analysis is based on secondary data from 237 bank-year observations of publicly listed banks on the Indonesia Stock Exchange during the period 2007–2021, using the Ordinary Least Squares (OLS) method. The results show that board size, the proportion of independent commissioners, and the presence of female directors each have a significant negative effect on green banking disclosure. However, the implementation of green banking regulation is found to mitigate the negative effect of board size, indicating that regulatory frameworks can enhance the effectiveness of governance in promoting environmental transparency. In contrast, the regulation does not significantly moderate the effects of independent commissioners or female directors. These findings offer empirical evidence on the interaction between corporate governance and environmental regulation, and highlight the strategic role of regulatory intervention in supporting transparency and green initiatives within the banking industry. Keywords: corporate governance, green banking disclosure, green banking regulation

EFEKTIVITAS PENGGUNAAN SOFTWARE ZAHIR ACCOUNTING DALAM MENINGKATKAN EFISIENSI PELAPORAN KEUANGAN Silalahi, Harlen; Silalahi, Dumariani; Mirsa, Putri Fadillah Hadi; Siregar, Zulkheiri Surya Putra; Barus, Berlin
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.34992

Penelitian ini bertujuan untuk mengevaluasi efektivitas penggunaan software Zahir Accounting dalam meningkatkan efisiensi pelaporan keuangan di perusahaan-perusahaan Indonesia. Dengan menggunakan metode studi literatur, penelitian ini mengumpulkan dan menganalisis berbagai sumber informasi terkait dengan penggunaan Zahir Accounting dan dampaknya terhadap proses pelaporan keuangan. Hasil penelitian menunjukkan bahwa software ini menawarkan fitur otomatisasi yang signifikan, yang memungkinkan perusahaan untuk menyusun laporan keuangan dengan lebih cepat dan akurat. Penggunaan Zahir Accounting juga meningkatkan keandalan data keuangan, yang berdampak positif pada pengambilan keputusan manajerial. Meskipun terdapat tantangan dalam transisi dari sistem manual ke digital, manfaat yang diperoleh, seperti pengurangan beban administratif dan peningkatan kepercayaan stakeholder, menjadikan Zahir Accounting sebagai alat yang penting dalam pengelolaan keuangan. Penelitian ini memberikan wawasan baru bagi perusahaan yang ingin memanfaatkan teknologi untuk meningkatkan efisiensi operasional dan menyarankan perlunya pelatihan berkelanjutan bagi pengguna untuk mengoptimalkan penggunaan software ini.

PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN Silalahi , Dumariani; Barus, Berlin; Tarigan, Monang; Silalahi, Harlen
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.43774

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Standar Akuntansi Pemerintahan (SAP), kualitas aparatur pemerintah daerah, good governance, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini menggunakan metode studi literatur dengan mengkaji sejumlah referensi yang relevan dari berbagai jurnal ilmiah. Kualitas laporan keuangan daerah menjadi tolok ukur penting dalam mewujudkan transparansi dan akuntabilitas keuangan publik. Penerapan SAP secara konsisten menjadi faktor utama dalam meningkatkan kualitas laporan keuangan, karena dapat memastikan bahwa penyajian informasi keuangan sesuai dengan standar yang berlaku. Selain itu, kualitas aparatur pemerintah daerah juga berperan signifikan dalam proses penyusunan laporan keuangan. Aparatur yang memiliki kompetensi memadai akan mampu menerapkan standar akuntansi secara tepat dan akurat. Penerapan prinsip good governance, seperti akuntabilitas, transparansi, dan partisipasi, semakin memperkuat kepercayaan publik terhadap kualitas laporan keuangan daerah. Pemanfaatan teknologi informasi juga memberikan dampak positif dengan mempermudah proses pencatatan, pengolahan, hingga pelaporan keuangan secara efektif dan efisien. Hasil studi literatur menunjukkan bahwa keempat faktor tersebut saling berhubungan dan berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah. Oleh karena itu, pemerintah daerah perlu terus memperkuat penerapan SAP, meningkatkan kualitas SDM aparatur, menerapkan prinsip good governance secara konsisten, dan memanfaatkan teknologi informasi secara optimal dalam setiap proses penyusunan laporan keuangan. Dengan demikian, diharapkan laporan keuangan pemerintah daerah dapat lebih transparan, akuntabel, dan dapat dipertanggungjawabkan sesuai dengan ketentuan yang berlaku.

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