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All Journal Accounting Analysis Journal JURNAL MUTIARA AKUNTANSI Jurnal Manajemen Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Bestari (JPMB) 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 METHONOMI Jurnal Ilmu Manajemen METHONOMIX METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist

Duma Rahel Situmorang, Duma Rahel

Universitas Methodist Indonesia

Author-ID : 617221

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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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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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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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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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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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.

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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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.

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

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 PENYUSUNAN LAPORAN KEUANGAN BUMDES (BADAN USAHA MILIK DESA): Studi Pada Desa Lumban Pea Timur Kabupaten Toba Arthur Simanjuntak; Melanthon Rumapea; Septony B. Siahaan; Dompak Pasaribu; Lamria Sagala; Mitha Christina Ginting; Mulatua P. Silalahi; Junika Napitupulu; Farida Sagala; Rike Y. Panjaitan; Duma Rahel Situmorang; Jimmy F. Naibaho; Putri Jesica Sitorus; Gracesiella Y. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Badan Usaha Milik Desa (hereinafter referred to as BUMDesa Lumbung Parsaulian) are one of the alternatives to improving the rural economy, especially in Lumban Pea Timur Village, Toba Regency. Unfortunately, the position of BUMDesa Lumbung Parsaulian is not running as expected to boost the regional economy. Another more complex issue is choosing the type of company they will run and how to make financial reports to outside parties that help fund the business they started. Training on the Preparation of BUMDesa Lumbung Parsaulian Financial Statements in Lumban Pea Timur Village, Balige District, Toba Regency is in accordance with the applicable SAK - ETAP, so that the financial statements of BUMDesa Lumbung Parsaulian in Lumban Pea Timur Village, Balige District, Toba Regency are prepared properly and correctly and can be accounted for to stakeholders.

PELATIHAN MANAJEMEN KEUANGAN USAHA BAGI USAHA MIKRO KECIL MENENGAH DI KELURAHAN SIDOMULYO KELURAHAN MEDAN TUNTUNGAN Septony B. Siahaan; Dimita H. P. Purba; Mitha Christina Ginting; Lamria Sagala; Junika Napitupulu; Saur Melianna; Jeudi A.T.P. Sianturi; Kristanty M. N. Nadapdap; Gracesiela Y. Simanjuntak; Ivo M. Silitonga; Dompak Pasaribu; Mulatua P. Silalahi; Farida Sagala; Rike Y. Panjaitan; Duma Rahel Situmorang; Wesly Andri Simanjuntak; Januardi Mesakh; Sondang Ni Bulan Marbun
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Micro, Small and Medium Enterprises (MSMEs) are the sectors that make the greatest contribution to Indonesia's economic growth. This is due to the large number of MSMEs in Indonesia, especially North Sumatra. The presence of a large number of SMEs can create jobs and absorb labor for the environment. Micro, Small and Medium Enterprises (MSMEs) are located in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency. MSMEs are engaged in the food and beverage sector and sell coffee, snacks and heavy meals. The facilities offered are similar to coffee shops, but simpler. MSMEs in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency, try to limit themselves to the age of over 18 years. The implementation method used in this community service is to analyze the condition of partners, make designs, and carry out the required program planning. After all program planning is carried out, training is carried out, which is then accompanied by assistance until partners can understand and make their own financial reports using applications in Microsoft Excel. The final stage is to evaluate the financial reports that have been made by partners. The first stage carried out in community service is the discussion stage. The partners were very enthusiastic in carrying out this discussion stage, so that this discussion went well and smoothly. The next stage that is carried out after the discussion stage is assistance in inputting sales data that is written manually to be recorded simply in a bookkeeping.

Peningkatan Kinerja UMKM Melalui Kegiatan Pelatihan Akuntansi Sederhana Dompak Pasaribu; Arthur Simanjuntak; Ivo Maelina Silitonga; Farida Sagala; Kristanty M.N. Nadapdap; Jeudi A.T.P. Sianturi; Mulatua P. Silalahi; Rintan Saragih; Gracesiela Y. Simanjuntak; Duma Rahel Situmorang; Wesly Andri Simanjuntak
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): Mei
Publisher : LPPM STIM Sukma

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Tujuan dari pengabdian kepada masyarakat di Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang adalah untuk meningkatkan pemahaman masyarakat desa, khususnya UMKM desa, tentang praktik akuntansi sederhana dalam peningkatan kinerja UMKM yang ada di Desa Baru. Akuntansi yang disediakan adalah sistem pencatatan dan pelaporan transaksi yang sederhana. Peserta menerima beberapa modul pada siklus akuntansi. Dalam modul tersebut, peserta akan dilatih untuk memahami kasus-kasus sederhana, mempraktikkan pembukuan dan pelaporan sederhana, serta menyelesaikan pre-test dan post-test. Kegiatan ini akan dilaksanakan untuk meningkatkan daya saing UMKM yang sedang berkembang dan meningkatkan pengetahuan akuntansi bagi masyarakat desa khususnya pelaku UMKM. Hasil yang didapatkan pada tahap awal kegiatan sebelum melaksanakan pengabdian kepada masyarakat bagi pelaku UMKM di Desa Baru yang bergerak dalam berbagai bidang usaha seperti: Usaha Tempe, Usaha Krupuk, dan Pupuk Organik. UMKM Desa Baru diharapkan akan menjadi salah satu desa percontohan di Kecamatan Pancur Baru Kabupaten Deli Serdang dan menjadi salah satu pilot project desa pintar Provinsi Sumatera Utara. Dengan adanya pengabdian kepada masyarakat ini, diharapkan pelaku UMKM dapat dengan mudah memahami siklus akuntansi dan menyusun laporan keuangan sebagai dasar pengajuan pinjaman atau pendanaan untuk mengembangkan bisnis UMKM mereka.

PENGARUH LOAN TO DEPOSIT RATIO (LDR), NON PERFOMING LOAN (NPL), TOTAL ASSET TURNOVER (TATO), DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2022 Duma Rahel Situmorang; Arthur Simanjuntak; Fanny Kristina Siregar
JURNAL MANAJEMEN Jurnal Manajemen Volume 9 Nomor 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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This study aims to examine and analyze the effect of loan to deposit ratio (LDR), non-performing loans (NPL), total asset turnover (TATO) and capital adequacy ratio (CAR) on return on assets (ROA) in banking companies listed on the stock exchange. Indonesian Securities Period 2017-2022. This type of research is a causal quantitative research and sampling technique through purposive sampling method and research data obtained 48 banks as a population and as many as 13 banks listed on the Indonesia Stock Exchange (IDX) as a sample. The data used is secondary data. The results with the t test concluded that Loan to Deposit Ratio (LDR) partially has a significant positive effect on Return on Assets (ROA), Non Performing Loans (NPL) has a significant negative effect on Return on Assets (ROA), Total Asset Turnover (TATO) has a positive effect not significant to Return on Assets (ROA), Capital Adequacy Ratio (CAR) has a positive and significant effect on Return on Assets (ROA). The results with the F test simultaneously Loan To Deposit Ratio (LDR), Non Performing Loans (NPL), Total Asset Turnover (TATO), and Capital Adequacy Ratio (CAR) have a positive and significant effect on Return On Assets (ROA).

Co-Authors Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Christina V Situmorang Christina V Situmorang Dimita Hemalli Premasari Purba 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 Nurwijayanti 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 Virginia Aritonang Wesly Andri Simanjuntak Yosephine Sembiring

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