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All Journal JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Jurnal Pengabdian kepada Masyarakat Nusantara Golden Ratio of Finance Management Golden Ratio of Auditing Research Worksheet : Jurnal Akuntansi Jurnal Pengabdian Pada Masyarakat METHABDI
Rahel Junita
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering 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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Penyuluhan Penerapan ISAK 35 Dalam Menyusun Laporan Keuangan Non Laba Pada Panti Asuhan Di Sumatera Utara Sahala Purba; Kristanty MN Nadapdap; Rahel Junita; Santy Aji Sitohang; Wie Shi Wudjud; Talenta Marbun; Sarah Gracella; Vebina Natalia; Ema Sitanggang; Novelita Manullang
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.1 Desember (2022): SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.906 KB)

Abstract

Adapun tujuan dari penyuluhan ini adalah agar organisasi non laba yang ada di Indonesia ini khususnya di Sumatera Utara ini dapat menerapkan ISAK 35 dalam penyusunan laporan keuangan. Metode yang digunakan dalam penyuluhan ini adalah metode kualitatif deskriptip yaitu dengan melakukan wawancara langsung kepada bagian keuangan panti tentang bagaimana pencatatan keuangan yang dilakukan oleh panti selama ini. Penyuluhan ini dilakukan pada akhir Desember 2021 yang lalu di 3 (tiga) panti asuhan yaitu Panti gelora Kasih, Panti Kasih Murni dan panti asuhan Sendoro Medan. Adapun temuan yang terdapat dilapangan, ternyata ketiga panti ini tidak melakukan pencatatan keuangan sesuai dengan ISAK 35, panti asuhan hanya mencatat penerimaan kas dan pengeluaran kas saja.
ANALISIS GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PADA PT SANFREMY PRATAMA MEDAN RAHEL JUNITA
JURNAL ILMIAH MAKSITEK Vol 7 No 2 (2022): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

PT Sanfremy Pratama Medan in the period 2015-2022, where the increase in CSR costs and environmental costs is not in line with PT Sanfremy Pratama's ability to prevent risks caused by environmental damage to the community, which has an impact on the company's ability to increase profits or increase asset returns, thus hampering PT Sanfremy Pratama's productivity. This study aims to determine whether CSR costs and environmental costs, either partially, or simultaneously have a significant effect on the return on assets of PT Sanfremy Pratama Medan. Data analysis in this study uses descriptive statistical tests, classical assumption tests, multiple linear regression tests and hypothesis tests, where the population in this study is the quarterly financial statements of PT Sanfremy Pratama Medan in 2015-2022, while the sampling method in this study uses purposive sampling. The results of this study stated that simultaneously CSR costs and environmental costs had a significant effect on the return on assets of PT Sanfremy Pratama Medan, while partially only variable environmental costs had a significant effect on the return on assets of PT Sanfremy Pratama Medan
ANALISIS PENGENDALIAN INTERNAL DAN PIUTANG DAGANG TERHADAP HUTANG DAGANG DI CV MALIVI ENG RAHEL JUNITA
JURNAL ILMIAH KOHESI Vol 7 No 2 (2023): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

There has been an increase in production control costs that cannot be controlled by CV Melvi Eng's internal auditors, thus increasing large financing and impacting on CV Melvi Eng's inability to increase capital and profits in large quantities, where the large cost of production control also makes CV Melvi Eng's trade receivables also decrease and will make accounts payable increase and will make CV Melvi Eng difficult to increase liquidity for Business development and production that causes production to decrease and the company will not be able to increase profits optimally. This study aims to determine whether the control of production costs and accounts receivable, either partially, or simultaneously has a significant effect on CV Melvi Eng's accounts payable. Data analysis in this study uses descriptive statistical tests, classical assumption tests, multiple linear regression tests and hypothesis tests, where the population in this study is the quarterly financial statements of PT CV Melvi Eng in 2015-2022, While the sampling method in this study used purposive sampling. The results of this study stated that simultaneously controlling production costs and trade receivables had a significant effect on CV Melvi Eng's accounts payable, while partially only variable accounts receivable had a significant effect on CV Melvi Eng's accounts payable
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN DAN PENGEMBANGAN USAHA UNTUK USAHA KECIL (UMKM) DI DESA BARU KECAMATAN PANCUR BATU KABUPATEN DELI SERDANG Dimita Hemalli Premasari Purba; Rintan Saragih; Mulatua P. Silalahi; Yosephine N. Sembiring; Lamria Sagala; Ivo M. Silitonga; Thomas Sumarsan Goh; Rahel Junita; Duma Rahel Situmorang; Arison Nainggolan; Tri Darma Sipayung; Putri Jesica Sitorus; Rimky Mandala Putra Simanjuntak; Farida Sagala
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 1 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1253.614 KB) | DOI: 10.46880/methabdi.Vol1No1.pp32-36

Abstract

A business, both on a large scale and micro, small and medium enterprises (MSMEs) should apply accounting principles in managing financial reports. So that through the implementation of good financial reporting, business owners get information, to be able to formulate strategies and can be used as a basis for decision making. However, not all business owners apply accounting principles due to limited knowledge. The same thing happened to a partner, namely Mr. Sarwo Wibowo (35 years), a business owner in the field of organic fertilizer located in Dusun 2A, Baru Village, Pancur Batu District, Deli Serdang Regency. Since the business was operating, the partner has never made financial records in accordance with accounting standards. One of the impacts is that there is no separation of business finances from household finances. In addition to problems in the field of accounting, partners also experience marketing limitations. Through this Community Service (PKM) activity, the team conducted socialization, training and assistance in the preparation of business bookkeeping to partners as well as exposure to marketing strategies (business development). This training and mentoring aims to assist partners in managing their business so that the accounting and marketing knowledge can later be used as the basis for formulating strategies and making decisions.
PELATIHAN DAN PENDAMPINGAN KEPADA PELAKU UMKM OLEH TAX CENTER UNIVERSITAS METHODIST INDONESIA Thomas Sumarsan Goh; Dimita H. P. Purba; Rintan Saragih; Mulatua P. Silalahi; Yosephine N. Sembiring; Ivo M. Silitonga; Duma R. Situmorang; Arison Nainggolan; Rahel Junita; Tri Darma Sipayung; Farida Sagala; Putri J. Sitorus
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 2 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1159.684 KB) | DOI: 10.46880/methabdi.Vol1No2.pp84-87

Abstract

The UMI tax center cooperates with the Regional Office of DJP Sumbagut 1 to assist MSME actors in improving and developing their products through appropriate marketing, namely digital marketing, recording transactions clearly, completely, and correctly, and in the future, MSME actors can make tax payments. As a result of this assistance, a win-win solution is created for the three parties; namely, MSME actors can gain knowledge and skills to increase sales and record transactions that are useful for decision making. The North Sumatra Regional Tax Office I can increase tax compliance. At the UMI Tax Center party, students have knowledge that directly handles tax cases at the time of tax reporting.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM (USAHA MIKRO, KECIL DAN MENENGAH) PADA DESA BINAAN LUMBAN PEA TIMUR KECAMATAN BALIGE KABUPATEN TOBA Thomas Sumarsan Goh; Dimita H. P. Purba; Duma M. Elisabeth; Ivo M. Silitonga; Wesly A. Simanjuntak; Hotlan Butar-Butar; Jatongam Nainggolan; Arison Nainggolan; Rahel Junita; Eva Julia G. Harianja; Sahala Purba; Januardi Mesakh; Fati G. N. Larosa; Tri Darma Sipayung; Rimky M. P. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1885.091 KB) | DOI: 10.46880/methabdi.Vol2No1.pp50-53

Abstract

The Service Team in collaboration with the Lumban Pea Timur, Kabupaten Toba, helps MSME actors in improving and developing their products through a marketing approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to increase sales and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.
PENINGKATAN LITERASI DAN PELATIHAN FINANCIAL TEKNOLOGY BAGI MAHASISWA DAN DOSEN DI UNIVERSITAS KATOLIK SANTO THOMAS MEDAN Yosephine Natalita Sembiring; Dimita H. P. Purba; Melanthon Rumapea; Rintan Saragih; Duma M. Elisabeth; Thomas Sumarsan Goh; Sahala Purba; Arison Nainggolan; Rimky M. P. Simanjuntak; Rahel Junita; Tri Darma Sipayung; Apriani M. Sibarani
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.402 KB) | DOI: 10.46880/methabdi.Vol2No2.pp161-166

Abstract

Financial Technology, also known as FinTech, is digital finance which is currently on the rise. People have started to get used to using it, although some still feel foreign. While the benefits felt by the presence of FinTech are quite positive because they can increase the effectiveness and efficiency of time. We can find one of its uses in the marketplace. This community service activity is carried out in the St. Catholic University environment. Thomas Medan as a partner for students and lecturers. This service activity focuses on training and increasing financial technology literacy. While the output of this activity is increasing the readiness of partners in using fintech so that partners as a community can support financial inclusion to access and use the full services of existing financial institutions in a timely, more informative manner at a relatively low cost.
Strengthening Financial Reporting Capacity in Village-Owned Enterprises: A Phased Participatory Mentoring Model for SAK EMKM Adoption in Samosir Regency, North Sumatra Merry Anna Napitupulu; Duma Megaria Elisabeth; Dimita H. P. Purba; Septony B. Siahaan; Dompak Pasaribu; Rahel Junita; Rimky M. P. Simanjuntak; Tri Dharma Sipayung; Wesly A. Simanjuntak; Mulatua P. Silalahi; Rike Y. Panjaitan; Thomas Sumarsan Goh
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.pp82-90

Abstract

Village-Owned Enterprises (BUMDes) constitute a cornerstone of Indonesia’s rural economic development strategy, yet inadequate financial reporting capacity among their managers continues to erode organizational accountability and governance credibility. This community service activity tackled that challenge through a three-phase participatory mentoring program involving 25 BUMDes managers from three villages in Samosir Regency, North Sumatra namely BUMDes Marsada Tahi, BUMDes Hutanamora, and BUMDes Saoloan. The intervention progressed sequentially through a needs-assessment Forum Group Discussion (FGD), a two-day intensive SAK EMKM-focused workshop, and four rounds of direct field mentoring. Effectiveness was measured using a one-group pre-test–post-test design and analyzed with a paired-samples t-test. Findings revealed a highly significant improvement in mean knowledge scores from 42.6 to 79.3 (an 86.2% gain; t = −18.42; p < 0.001; df = 24). At program conclusion, 88% of participants had independently produced SAK EMKM-compliant financial statements encompassing income statements and statements of financial position. Qualitative field observations confirmed a substantive shift from rudimentary cash-book recording toward disciplined double-entry bookkeeping practice. These results affirm the efficacy of structured, phased, practice-centered mentoring as a capacity-building strategy for rural economic entities and offer a transferable model for financial governance improvement across BUMDes in North Sumatra.
DETERMINAN TUNNELLING INCENTIVE PADA PERUSAHAAN SEKTOR ENERGI DI INDONESIA Rahel Junita
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8768

Abstract

Tunneling incentive remains a critical issue in corporate governance, particularly in energy sector companies characterized by concentrated ownership structures and high related-party transactions. The purpose of this study is to investigate the impact of transfer pricing, debt covenant, and profitability on tunneling incentives in energy businesses listed on the Indonesia Stock Exchange between 2021 and 2025. Partial Least Square (PLS) analysis utilizing SmartPLS 4 is used in this quantitative study. Purposive sampling is used to choose samples from financial statements and annual reports that contain secondary data. The findings reveal that profitability does not have a significant effect on tunneling incentive, indicating that higher earnings do not necessarily lead to opportunistic behavior by controlling shareholders. In contrast, transfer pricing shows a positive and significant effect, suggesting that related-party transactions are commonly used as a mechanism for resource shifting. Meanwhile, debt covenant has a significant negative effect, implying that stricter creditor monitoring reduces the likelihood of tunneling practices. Furthermore, the variables simultaneously have a significant effect on tunneling incentive, with an R-Square value of 0.780, indicating strong explanatory power. These results highlight that tunneling incentive practices are more influenced by transaction structures and external monitoring mechanisms rather than profitability levels, emphasizing the importance of governance and regulatory oversight in the energy sector
Understanding Information Effectiveness in Hospitality Accounting Information Systems: Evidence from the Roles of System Quality, Data Accuracy, and AIS Users Rahel Junita
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2182

Abstract

Accounting Information Systems (AIS) play an increasingly important role in supporting financial decision making in the hospitality industry, where operational activities require timely and reliable accounting information. However, the effectiveness of accounting information largely depends on the interaction between technological and informational factors. This study examines the effects of AIS users, data accuracy, and system quality on information effectiveness in hospitality organizations in Indonesia. A quantitative research design was employed using a census approach involving 100 accounting and finance employees. Data were collected through structured questionnaires and analyzed using multiple linear regression. The findings reveal that data accuracy and system quality have positive and significant effects on information effectiveness, whereas AIS users do not have a significant direct influence. Simultaneously, all independent variables significantly explain variations in information effectiveness. These findings extend the Information Systems Success Model by emphasizing the strategic importance of data quality and system performance in enhancing accounting information effectiveness within hospitality organizations. Practically, the study suggests that hospitality managers should strengthen data governance, improve system reliability, and continuously optimize AIS implementation to support more effective managerial decision making. This study contributes empirical evidence from an emerging economy and provides insights for future AIS development in the hospitality sector.  
Co-Authors Apriani Magdalena Sibarani Arison Nainggolan Dimita Hemalli Premasari Purba Dona Pasaribu Duma M. Elisabeth Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Ema Sitanggang Eva Julia G. Harianja Farida Sagala Fati Gratianus Nafiri Larosa Goh, Thomas Sumarsan Hotlan Butar-Butar Ivo M. Silitonga Januardi Mesakh Jatongam Nainggolan Melanthon Rumapea Merry Anna Napitupulu Mulatua Silalahi, Mulatua Novelita Manullang Putri J. Sitorus PUTRI JESICA SITORUS Rike Y. Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih Sagala, Lamria Sahala Purba Santy Aji Sitohang Sarah Gracella Siahaan, Septony B TALENTA EMMA R. MARBUN Tri Darma Sipayung Tri Dharma Sipayung Vebina Natalia Wesly A. Simanjuntak WIE SHI WUDJUD Yosephine Natalita Sembiring Yosephine Sembiring