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All Journal Accounting Analysis Journal Jurnal Ilmiah METHONOMI JURNAL MUTIARA AKUNTANSI Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmu Manajemen METHONOMIX Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ilmiah Accusi Jurnal Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Inovasi EDUCTUM: Journal Research Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Duma Rahel Situmorang, Duma Rahel
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Duma Rahel Situmorang
Jurnal Ilmiah METHONOMI Vol 3, No 1 (2017)
Publisher : Fakultas Ekonomi Universitas Methodist Indonesia

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Abstract

The objective of the study was to analyze the influence of financial performance measured with Return on Asset (ROA), Debt to Equity Ratio (DER), Price Earning Ratio (PER), and Dividend Payout Ratio (DPR) on the value of companies listed in BEI (Indonesia Stock Exchange) in the period of 2012 – 2015. The research used causal research method. The population was 83 LQ 45 companies listed in the Indonesia Stock Exchange in the period of 2008-2011, and 17 of them were used as the samples during four-year observations so that there were 68 observations all of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using residual test. The result of this study showed that simultaneously the variables of Profitability (ROA), Cash Position (CP) and Investment Decision (PER) influence on Dividend Policy. Partially, Profitability (ROA), and Cash Position (CP) had significant positive influence on Dividend Policy (DPR). The variables of Debt Policy (DER) is moderating variables to explain influence Profitability (ROA), Cash Position (CP) and Investment Decision (PER) on Dividend Policy.
EVALUASI EFEKTIVITAS PELAKSANAAN PENAGIHAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KABANJAHE Hotmaida Naibaho; Duma Rahel Situmorang
JURNAL MANAJEMEN Jurnal Manajemen Volume 4 Nomor 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

In increasing state revenues in the tax sector, the Ministry of Finance of the Republic of Indonesia in this case the Directorate General of Taxes continues to strive to carry out tax collection on taxpayers who have not paid their tax debt. This study aims to determine the effectiveness of the implementation of tax collection, knowing the efforts that have been made by the KPP Pratama Kabanjahe, as well as the obstacles faced in order to increase the disbursement of tax arrears. The analysis technique used is a descriptive analysis method, namely the analysis carried out by collecting the actual data, presenting and analyzing the data so that information can give a clear picture of the object under study and then draw a conclusion, besides the descriptive method the author also uses effectiveness ratio, library method and documentation from the KPP Pratama Kabanjahe. Data analysis method that explains the determination of the effectiveness of the implementation of tax collection based on the Circular of the Director General of Taxes concerning Tax Collection Policy, by looking at the development of tax collection from the effectiveness of the target of disbursement of tax arrears and evaluating the performance of active collection of tax bills through evaluation of letters of reprimand, evaluation of forced letters, evaluation of warrant foreclosure, evaluation on auction orders. The results showed that the determination of the achievement level of KPP Pratama Kabanjahe tax arrears for 2014 based on the effectiveness indicators could be concluded to be quite effective, whereas for 2015 and 2016 it was concluded that it was not effective.
PERAN PROFITABILITAS SEBAGAI VARIABEL MODERATING FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL PERFORMANCE PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2019 Duma Rahel Situmorang
JURNAL MANAJEMEN Jurnal Manajemen Volume 6 Nomor 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis peran profitabilitas sebagai variabel moderating faktor- faktor yang memengaruhi intellectual capital performance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2019. Variabel dependen dalam penelitian ini adalah intellectual capital performance. Employee productivity, ukuran perusahaan dan board size sebagai variabel independen serta profitabilitas sebagai variabel pemoderasi. Objek penelitian ini yaitu pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling. Sampel penelitian berjumlah 45 perusahaan dengan 135 unit analisis. Metode analisis data yaitu data sekunder dengan menggunakan Statistical Package for the Social Sciences. Hasil penelitian ini menunjukkan bahwa employee productivity dan board size berpengaruh positif dan signifikan terhadap intellectual capital performance. Ukuran perusahaan tidak berpengaruh terhadap intellectual capital performance. Variabel profitabilitas mampu memoderasi pengaruh employee productivity, ukuran perusahaan dan board size terhadap intellectual capital performance.
PENGARUH RASIO LEVERAGE, RASIO PROFITABILITAS, RASIO AKTIVITAS, RASIO LIKUIDITAS, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 Duma Rahel Situmorang
JURNAL MANAJEMEN Jurnal Manajemen Volume 4 Nomor 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

The purpose of the study is to determine the effect of leverage ratio, profitability ratio, activity ratio, liquidity ratio, and sales growth on financial distress of manufactured companies listed on the Indonesia Stock Exchange. This research is a causal associative research type with the study population is manufactured companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2016, amounting to 165 companies. The sample selection is done by purposive sampling in order to obtain 15 companies that become research samples. The type of data used is secondary data with data collection using documentation and literature study methods. The data analysis technique used is multiple linear regression analysis. The result of this study shows that partially, liquidity ratio, profitability ratio, leverage ratio and activity ratio has had significant influence on financial distress. Meanwhile, sales growth not significant influence on financial distress. While simultaneously, all of independent variable had significant influence on financial distress on manufactured companies listed on the Indonesia Stock Exchange.
KAJIAN MENGENAI PERAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL ORGANISASI Duma Rahel Situmorang
JURNAL MANAJEMEN Jurnal Manajemen Volume 6 Nomor 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Anggaran dipergunakan sebagai pedoman pelaksanaan kerja dan memberi arahan penggunaan sumberdaya dalam rangka pencapaian target tertentu, sarana komunikasi dan koordinasi antara karyawan/ pegawai yang meliputi suatu periode waktu tertentu. Artikel ini bertujuan untuk mengkaji peranan partisipasi anggaran dalam menunjang kinerja manajerial organisasi. Anggaran memiliki fungsi penting dalam mengukur kinerja. Partisipasi anggaran pada awalnya dilakukan dengan tujuan untuk menghindari perilaku disfungsional yang mungkin timbul dari beban anggaran yang harus dipertanggungjawabkan oleh manajer. Anggaran partisipatif memungkinkan para manajer tingkat bawah untuk turut serta dalam proses penyusunan anggaran. Anggaran partisipatif akan mendorong serta dapat meningkatkan kinerja para manajer tingkat bawah untuk mencapai target yang telah dibuat dalam anggaran, sehingga manajer merasa bertanggungjawab atas apa yang telah disusun dalam anggaran tersebut. Dengan demikian, partisipasi anggaran dalam menunjang pencapaian tujuan dan kinerja manajerial organisasi.
ANALISIS INFORMASI MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BURSA EFEK INDONESIA Duma Rahel Situmorang; Lidia Anggita Purba
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 4, No 2 (2021): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.v4i2.66

Abstract

The purpose of this study is to analyze the impact of intellectual capital information on firm value. This study focused on the descriptive qualitative methods. The firm value in this study is measured using Tobin’s Q. While the intellectual capital is measured using the Value Added Intellectual Coefficient (VAICTM). The population in this study is all the companies in the Consumer Goods Industry are included in 50 Biggest Market Capitalization were listed on the Indonesia Stock Exchange from 2013 to 2017. The result showed that the application of the information of intellectual capital on the company in the Consumer Goods Industry has a level of efficiency of intellectual capital that is great in creating added value and increase competitive advantage.Increased competitive advantage and value, then the perception of the market on the value of the firm will be increased because it is believed that the companies have a competitive advantage are able to compete and survive in a dynamic business environment. This was confirmed by the value Tobin's Q > 1 indicating that management was successful in managing the assets of the company and has a high investment growth potential.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN DANA DESA UNTUK MEWUJUDKAN GOOD GOVERNANCE Duma Rahel Situmorang
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 5, No 1 (2021): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.v5i1.76

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis akuntabilitas, transparansi, dan partisipasi masyarakat terhadap pengelolaan dana desa untuk mewujudkan Good Governance pada Desa Di Kecamatan Pangururan, Kabupaten Samosir. Jenis penelitian yang digunakan adalah kuantitaif, yang diangkakan (skoring) misalnya terdapat dalam skala pengukuran. Contoh suatu pertanyaan/pernyataan yang memerlukan alternatif jawaban, sangat setuju, setuju, netral, kurang setuju, sangat tidak setuju dimana masing-masing pilihan jawaban diberi skor. Penelitian ini dilakukan di Desa se-Kecamatan Pangururan. Waktu penelitian dimulai dari proses penentuan judul penelitian hingga sampai selesai penelitian dilakukan. Kriteria yang digunakan untuk memilih kriteria responden adalah aparatur dan pejabat tim pengelola Dana Desa yang melaksanakan fungsi dalam pengelolaan Dana Desa yang terdiri dari kepala desa sebagi penanggung jawab dan bendahara sebagai pemegang kas dan 1 orang dari masyarakat yang ikut dalam MusDes (Musyawarah Desa). Maka dalam setiap desa akan diambil 3 responden. Akuntabilitas berpengaruh positif tidak signifikan terhadap Pengelolaan Dana Desa pada Desa se-Kecamatan Pangururan. Transparansi berpengaruh negatif tidak signifikan terhadap Pengelolaan Dana Desa pada Desa se-Kecamatan Pangururan. Partisipasi masyarakat berpengaruh positif signifikan terhadap Pengelolaan Dana Desa pada Desa se-Kecamatan Pangururan. Akuntabilitas, transparansi, dan partisipasi masyarakat berpengaruh secara bersama-sama terhadap pengelolaan dana desa pada Desa se-Kecamatan Pangururan.
PENGARUH KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Pada Dinas Perindustrian, Perdagangan, Koperasi, dan UKM Kabupaten Dairi) May Sartika Tarigan; Arthur Simanjuntak; Duma Rahel Situmorang
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to examine and analyze the effect of Organizational Commitment, Government Internal Control System (SPIP), and Human Resource Competence on the Application of Accrual-Based Government Accounting Standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency, in accordance with Government Regulation (PP) Number 71 of 2010 concerning Accrual-Based Government Accounting Standards which must be implemented comprehensively starting in 2015. This study uses a sampling method that is saturated sample, and data processing using multiple linear regression, F test and t test. This study uses primary data from questionnaires distributed to respondents. The results of this study indicate that partially organizational commitment and the government's internal control system (SPIP) have a positive and significant effect on the Application of Accrual-Based Government Accounting Standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency, while the competence of human resources has no effect on application of accrual-based accounting  standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency. Simultaneously Organizational Commitment, Government Internal Control System (SPIP), and Human Resource Competence have a positive and significant impact on the Implementation of Accrual-Based Government Accounting Standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency. 
PENGARUH SISTEM INFORMASI AKUNTANSI, BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, REWARD DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL (Studi Kasus Pada Perusahaan PTPN IV Unit Pasir Mandoge) Herlina Risnawati Sitorus; Arthur Simanjuntak; Duma Rahel Situmorang
Jurnal Ilmu Manajemen METHONOMIX Jurnal Ilmu Manajemen METHONOMIX Vol. 5 No. 1 (2022)
Publisher : Fakultas Ekonomi Universitas Methodist Indonesia

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Abstract

The purpose of this study is to consider whether accounting information systems, organizational culture, leadership style, rewards, and performance measurement systems can affect managerial performance and find out how much partial and simultaneous influence.  Field studies carried out in data collection were using a questionnaire as a research tool which was distributed to the staff and employees of PTPN IV Pasir Mandoge Unit.  Qualitative data is the data used in this study which will be quantified using a Likert scale, converted into interval data.  It can be concluded from the results of the partial analysis that the accounting information system variable (X1) has a positive and significant effect on managerial performance (Y), organizational culture variable (X2) has no effect on managerial performance (Y), leadership style variable (X3)  has no effect on managerial performance (Y), reward variable (X4) has no effect on managerial performance (Y), performance measurement system variable (X5) has a positive and significant effect on managerial performance (Y).  Based on the results of the simultaneous analysis, it is concluded that the effect of accounting information systems, organizational culture, leadership style, rewards and performance measurement systems on managerial performance is 62.5%, and 37.5% is the influence of other variables not observed in this study. 
PERAN STRUKTUR MODAL DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL PENGARUH KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KUALITAS LABA Duma Rahel Situmorang
Jurnal Ilmu Manajemen METHONOMIX Jurnal Ilmu Manajemen METHONOMIX Vol. 2 No. 2 (2019)
Publisher : Fakultas Ekonomi Universitas Methodist Indonesia

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Abstract

The purpose of this study is to test and analyze the role of capital structure and company size as variable control of the influence of managerial ownership, independent commissioners and institutional ownership on the earnings quality. Earnings quality is measured by discretionary accruals using Modified Jones Model. This research uses secondary data that were taken from the manufacture companies which are listed in Indonesia Stock Exchange. There are 66 manufacture companies selected as research samples on the period of 2013 until 2017 based on purposive sampling method. The analytical method for this research uses panel data regression with the aid of Eviews program. The result shows that partially, managerial ownership, independent commissioner and institutional ownership had significant influence on the earnings quality. Capital structure is able as a good control variable, because capital structure had negative significant influence.
Co-Authors Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Christina V Situmorang Christina V Situmorang Dimita Hemalli Premasari Purba Dona Pasaribu Elisabeth, Duma M. Elisabeth, Duma Megaria Fanny Kristina Siregar Farida Sagala Gaol, Musa Marolop Lumban Ginting, Mitha C. Ginting, Mitha Christina Ginting, Mitha Cristina Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Herlina Risnawati Sitorus Hotmaida Naibaho Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Jennifer Jeudi A. T. P. Sianturi Jimmy F. Naibaho Junika Napitupulu Junita, Rahel Lamria Sagala Lidia Anggita Purba May Sartika Tarigan Melanthon Rumapea Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Mulatua P. Silalahi Mulatua Silalahi, Mulatua Nadeak, Heri Nainggolan, Rahel Junita Nduru, Mekarius Nurfiza, Marta Panjaitan, Rike Y. Panjaitan, Rike Yolanda Purba, Dimita H.P Purba, Dimita Hemalli Premasari PUTRI JESICA SITORUS Rahel Junita Reymondo Simanjuntak Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Rintan Saragih Rintan Saragih, Rintan Robinhot Gultom, Robinhot Sagala, Lamria Sagala, Lamria Sagala Sahala Purba Saur Melianna Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B. Siahaan Septony B. Siahaan Septony B. Siahaan, Septony B. Siahaan, Septony B Sianturi, Jeudi A.T.P. Sibarani, Apriani M SIBARANI, APRIANI M. Sibarani, Apriani Magdalena Silalahi, Mulatua P Silalahi, Mulatua P. Silitonga, Ivo M. Simanjuntak, Faido M.P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Reymondo Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Putra Simanjuntak, Wesly A. Sipayung, Tri Darma Siregar, Elizabeth Siregar, Jeremia Siti Normi, Siti Situmorang, Christina V Sondang Ni Bulan Marbun Tiur Rajagukguk, Tiur Tri Darma Sipayung Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak Yosephine Sembiring