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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 Pada Masyarakat METHABDI ULINA: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Pengabdian Masyarakat Nauli Horizon: Indonesian Journal of Multidisciplinary Celebes Journal of Community Services
SILALAHI, DUMARIANI
Universitas Mandiri Bina Prestasi
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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Analisis Pencatatan Harga Pokok Penjualan Dengan Metode Kontrak Selesai Dan Metode Persentase Penyelesaian Terhadap Laba Perusahaan XYZ Dumariani Silalahi
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7822

Abstract

Perusahaan XYZ adalah sebuah perusahaan konstruksi mekanikal yang memfokuskan kegiatan usahanya dalam pembangunan pabrik kelapa sawit. Perusahaan melakukan pencatatan harga pokok penjualan pada laporan keuangannya dengan menggunakan metode kontrak selesai. Penelitian ini menggunakan metode deskriptif yaitu teknik analisis yang meliputi pengumpulan data untuk mendapatkan gambaran tentang suatu keadaan tertentu dari objek penelitian. Hasil penelitian menunjukkan bahwa pencatatan harga pokok penjualan pada Perusahaan XYZ menggunakan metode kontrak selesai, artinya pendapatan dan harga pokok penjualan hanya diakui pada saat progress kerja sudah mencapai 100%. Saran yang dapat diberikan adalah agar perusahaan tidak menunggu sampai habis masa garansi baru mengakui adanya pendapatan. Pengakuan dapat dilakukan saat progress kerja mencapai 100% dan sudah dilakukan serah terima.
Edukasi Literasi Digital untuk Pencegahan Penyebaran Berita Hoaks pada Siswa SMP Swasta Advent Medan Lismardiana Sembiring; Jaidup Banjarnahor; Harlen Silalahi; Dumariani Silalahi; Jenheri Rejeki Tarigan; Erni Dewi Munthe; Supelio
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp36-41

Abstract

The increasing use of smartphones to access social media among junior high school students can lead to conflict and loss of private data. The purpose of this digital literacy education is to provide and strengthen understanding of digital literacy education in social media. The method used is a qualitative descriptive approach, starting with the problem formulation stage, data collection stage, data analysis stage, and reporting stage. The data analysis results indicate that 100% of junior high school students use smartphones 4-6 hours per day, and 57% use more than 6 hours per day. Furthermore, an average of 100% have social media accounts, namely Instagram and Threads (33%). This demonstrates the need for junior high school students to be equipped with an understanding of digital literacy to improve critical thinking skills, protect them from cybercrime, and be able to analyze and verify the accuracy of news, thereby creating digital ethics in cyberspace and reducing the risk of conflict.
Digitalisasi Pembukuan Usaha Melalui Pelatihan Aplikasi Akuntansi Berbasis Teknologi Informasi Dumariani Silalahi; Erni Dewi Munte
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5163

Abstract

Perkembangan teknologi informasi menuntut pelaku usaha, khususnya usaha mikro dan kecil, untuk mampu beradaptasi dalam pengelolaan keuangan secara digital. Permasalahan utama yang dihadapi oleh pelaku usaha adalah rendahnya pemahaman akuntansi dan masih digunakannya pencatatan manual yang tidak sistematis, sehingga menyulitkan dalam penyusunan laporan keuangan dan pengambilan keputusan usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku usaha dalam melakukan pembukuan digital melalui pelatihan aplikasi akuntansi berbasis teknologi informasi. Metode pelaksanaan kegiatan meliputi sosialisasi, pelatihan, praktik langsung penggunaan aplikasi akuntansi, serta pendampingan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap konsep dasar akuntansi, kemampuan menggunakan aplikasi akuntansi, serta peningkatan kualitas pencatatan dan pelaporan keuangan usaha. Kegiatan ini diharapkan dapat mendorong transparansi, akuntabilitas, dan keberlanjutan usaha peserta.
Pengembangan Jiwa Wirausaha Mahasiswa Melalui Pelatihan Business Model Canvas Dan Studi Kelayakan Usaha Erni Dewi Munte; Lennaria L. Tarigan; Dumariani Silalahi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5164

Abstract

Pengembangan jiwa wirausaha di kalangan mahasiswa menjadi salah satu strategi penting dalam menghadapi tantangan dunia kerja dan meningkatkan kemandirian ekonomi lulusan perguruan tinggi. Penelitian/pengabdian ini bertujuan untuk meningkatkan pemahaman, keterampilan, dan minat berwirausaha mahasiswa melalui pelatihan Business Model Canvas (BMC) dan studi kelayakan usaha. Metode yang digunakan adalah pelatihan dan pendampingan dengan pendekatan partisipatif, melibatkan mahasiswa sebagai peserta aktif dalam perumusan ide bisnis, penyusunan model bisnis, dan analisis kelayakan usaha. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pemahaman konsep kewirausahaan, kemampuan menyusun model bisnis, serta kesiapan mahasiswa dalam merintis usaha. Kegiatan ini diharapkan dapat menjadi model pengembangan kewirausahaan mahasiswa yang berkelanjutan di perguruan tinggi.
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) (Special Issue) - International Journal of Health, Economics, and Social Sciences (IJHESS) October 2
Publisher : Universitas Muhammadiyah Palu

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

Abstract

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.
Peran Assurance atas Sustainability Disclosure dalam Meningkatkan Kredibilitas Informasi Akuntansi dan Nilai Perusahaan pada Emiten Non-Keuangan di Indonesia Barus, Berlin; Hutasoit, Bibella Rosyanti Kristiani; Silalahi, Harlen; Silalahi, Dumariani
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.6599

Abstract

The issue of sustainability disclosure is increasingly important in the capital market because it is used by investors to assess a company's long-term performance. However, the narrative, voluntary, and minimally standardized nature of disclosure raises doubts about the credibility of the information presented. This situation drives the need for an assurance mechanism to increase trust and reduce information asymmetry. Based on these issues, this study aims to analyze the role of assurance on sustainability disclosure in enhancing the credibility of accounting information and firm value in non-financial issuers in Indonesia. The study uses a quantitative approach with panel data of non-financial issuers listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined through purposive sampling and analyzed using fixed-effect panel data regression with robust standard errors. The results show that sustainability disclosure has a positive effect on the credibility of accounting information and firm value. Furthermore, assurance has been shown to have a positive effect and strengthen this relationship. These findings indicate that the market considers not only the extent of sustainability disclosure but also the existence of external assurance. This study confirms the role of assurance as a mechanism for increasing trust and the value relevance of sustainability information in investment decisions.
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 Hutasoit, Bibella Rosyanti Kristiani Jaidup Banjarnahor Jenheri Rejeki tarigan Jeudi A. T. P. Sianturi Lennaria L. Tarigan Marice Hotnauli Simbolon Mirsa, Putri Fadillah Hadi Mirsa, Putri Fadillah Hadi Mirsa Monang Tarigan Monang Tarigan Nababan, Megawati Pasaribu, Maranata Purba, Dianty Putri Purba, Dianty Putri Rebecca Evadine Rebecca Evadine REBECCA EVADINE Sartana Sembiring, Lismardiana SIAHAAN, BERTHA NERPY Sihite, Jelita IP Silalahi, Harlen Simbolon, Fauzi Haris Sinulingga, May Happy Stephany Br Siregar, Achiruddin Siregar, Zulkheiri Surya Putra Sitompul, Ganda Tua Supelio Tarigan, Monang