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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 Journal of Artificial Intelligence and Digital Business 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
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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Dampak Sustainability Reporting Terhadap Peningkatan Kinerja Perusahaan Sektor Keuangan Situmorang, Christina V; Sagala, Lamria; Sagala, Farida; Situmorang, Duma Rahel
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a24k1753

Abstract

Sustainability reporting dan kinerja bisnis merupakan elemen penting yang telah dipelajari selama sepuluh dekade terakhir. Tujuan dari penelitian ini adalah untuk mengungkap apakah ada dampak sustainability reporting terhadap peningkatan kinerja perusahaan sektor keuangan yang tercatat di Bursa Efek Indonesia. Ini adalah penelitian kuantitatif dimana data kuantitatif dikumpulkan melalui sumber sekunder. Populasi penelitian saat ini meliputi perusahaan sektor keuangan di Bursa Efek Indonesia untuk tahun yang berakhir pada tahun 2022. Populasi pada penelitian ini berjumlah 139 perusahaan sektor keuangan yang terdiri dari sub industri: Bank, Consumer Financing, Spesialize Business Financing, Investment Management, Investment Banking & Brokerage Service, General Insurance, Life Insurance, Reinsurance, Financial Holdings and Investment Companies. Besar sampel penelitian ini adalah 70 perusahaan dari sektor keuangan. Penelitian ini menguji hipotesisnya dan variabel-variabelnya menggunakan perangkat lunak Partial Least Squares (PLS) untuk analisis data. Hasil penelitian saat ini menunjukkan bahwa sustainability reporting mempunyai dampak positif signifikan terhadap kinerja (ROA). Di sisi lain, sustainability reporting mempunyai dampak positif signifikan terhadap kinerja (ROE). Penelitian ini juga mempunyai implikasi praktis, dimana kami percaya bahwa para direktur harus berusaha untuk menyeimbangkan sustainability reporting dengan peningkatan kinerja perusahaan yang diharapkan. Selain itu, bukti empiris mengenai implikasi penelitian ini menunjukkan bahwa meskipun sebagian besar perusahaan sektor keuangan di Bursa Efek Indonesia yang ingin meningkatkan kinerjanya akhir-akhir ini berfokus pada sustainability reporting, mereka harus lebih fokus pada laporan ini dan melihat manfaat laporan ini bagi dunia usaha dalam mempromosikan bisnis. Hal ini juga menambah nilai pada penelitian ini, karena penelitian ini dapat dianggap sebagai salah satu penelitian yang dilakukan di Perusahaan sektor keuangan di Bursa Efek Indonesia tahun 2022. Hal ini memperkenalkan wawasan baru dalam kumpulan pengetahuan tentang peran sustainability reporting dalam meningkatkan kinerja perusahaan. Demikian pula dengan melakukan penelitian di bidang manajemen, bisnis, dan keuangan akan memberikan wawasan baru mengenai sustainability reporting, yang pada akhirnya dapat membantu perusahaan meningkatkan kinerjanya
THE EFFECT OF REGIONAL ORIGINAL REVENUE AND REMAINING BUDGET FINANCING ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE OF PROVINCIAL LOCAL GOVERNMENTS NORTH SUMATRA FOR THE PERIOD 2018 - 2022 Ginting, Mitha Christina; Simanjuntak, Arthur; Situmorang, Duma Rahel; Panjaitan, Rike Yolanda; Simanjuntak, Reymondo
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zf0wsz66

Abstract

Regional Original Revenue is “all revenues received by the region obtained from various existing in the region, collected in accordance with applicable laws and regulations”. Remaining Budget Financing is “the difference between the realization of budget revenues and expenditures in one period. The purpose of this study was to test and analyze the effect of Local Original Revenue and Remaining Budget Financing on Local Government Financial Performance. The sample of this study was 33 districts / cities in North Sumatra province in 2018 - 2022 and obtained a total of 165 observation data. The sample technique used was saturated sample. According to the findings of this study, Local Revenue has a significant positive effect on Local Government Financial Performance, but Remaining Budget Financing has a significant negative impact. Simultaneously or together, Local Revenue and Budget Financing Surplus have a significant positive impact on Local Government Financial Performance. The two independent variables, Regional Original Revenue and Remaining Budget Financing, can account for 30.9% of the Local Government Financial Performance variable, with the remaining 69.1% explained by variables not included in the study
Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparat Dan Kepemimpinan Terhadap Akuntabilitas Dengan Whistleblowing Sebagai Pemoderasi Di Salapian Nurfiza, Marta; Simanjuntak, Arthur; Situmorang, Duma Rahel
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.901

Abstract

This study aims to determine the effect of Budget Goal Clarity, Village Apparatus Competence, and Village Government Leadership on Village Fund Management Accountability. In addition, this study also aims to test whether the Whistleblowing variable moderates the relationship between Budget Goal Clarity, Village Apparatus Competence, and Village Government Leadership on Village Fund Management Accountability in Villages in Salapian District, Langkat Regency. This study uses quantitative methods, the sample collection technique in this study is to use a questionnaire, the population and sample in this study were village officials in Salapian District, Langkat Regency many as 80 village officials with sampling techniques, namely probability sampling. The data were analyzed using the Moderated regression analysis method with interaction tests. The results of the partial test hypothesis show that budget target clarity affects the accountability of village fund management, the competence of village officials affects the accountability of village fund management and village government leadership affects the accountability of village fund management. The results of the simultaneous test hypothesis show that the clarity of budget targets, the competence of village officials, and village government leadership, have a positive and significant effect on the accountability of village fund management. MRA analysis shows that whistleblowing is able to moderate the competence of village officials on the accountability of village fund management, while whistleblowing is not able to moderate the clarity of budget targets and village government leadership on the accountability of village fund management.
Improving MSME Marketing Performance Through Digital Business Literacy Mesakh, Januardi; Saragih, Rintan; Situmorang, Duma Rahel; Panjaitan, Rike Yolanda; Silalahi, Mulatua P.; Sipayung, Tri Darma; Sibarani, Apriani Magdalena; Sipayung, Saur Melianna; Simanjuntak, Rimky Mandala Putra; Nainggolan, Rahel Junita
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i7.10503

Abstract

Currently, digital business development is increasingly rapid. Digitalization plays a very important role for companies, especially MSMEs, to increase product sales. Consumers can easily access products through the service provider's digital services. Therefore, the aim of this community service is to provide an understanding of digital business skills to MSME stakeholders in Medan, North Sumatra, by involving 15 MSME actors. This is in line with one of the government programs to help MSMEs optimize the use of information and communication technology in their business operations, known as the MSME go digital program. This activity is expected to help MSME players better understand and improve their digital business capabilities and improve business performance.
Village Finance and Community Institution Training in East Lumban Pea Village, Toba Regency Sagala, Farida; Normi, Siti; Simanjuntak, Arthur; Siahaan, Septony B.; Ginting, Mitha Christina; Sagala, Lamria; Goh, Thomas Sumarsan; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel; Simanjuntak, Faido M.P.; Rajagukguk, Tiur; Gultom, Robinhot; Sianturi, Jeudi A.T.P.; Siregar, Jeremia; Nadeak, Heri
Indonesian Journal of Advanced Social Works Vol. 2 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/darma.v2i6.7691

Abstract

The purpose of this training is to increase the accounting knowledge of village heads and village officials so that they can record village financial transactions properly and accurately. There are several stages in conducting philanthropy: preparation, implementation, evaluation, and reporting. Findings from interviews with village heads and village officials regarding village financial management include: Planning Stage: At this stage, village heads and village organizations identify local problems and respond to community suggestions through the Village Consultative Body (BPD) and community leaders. Implementation Stage: After the activity implementation file is complete, the activity implementation file is ready to be submitted. Administration Stage: The treasurer must report how much his income and expenses are and detail what the funds are used for. Reporting Stage: At the reporting stage, the village treasurer is responsible and obliged to record and book properly account for money through financial accountability reports at the end of each month. Accountability Stage: The village head is basically responsible to the residents and the accountability process is passed through the Camat to the Regent/Mayor.
Dampak Sustainability Reporting Terhadap Peningkatan Kinerja Perusahaan Sektor Keuangan Situmorang, Christina V; Sagala, Lamria; Sagala, Farida; Situmorang, Duma Rahel
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a24k1753

Abstract

Sustainability reporting dan kinerja bisnis merupakan elemen penting yang telah dipelajari selama sepuluh dekade terakhir. Tujuan dari penelitian ini adalah untuk mengungkap apakah ada dampak sustainability reporting terhadap peningkatan kinerja perusahaan sektor keuangan yang tercatat di Bursa Efek Indonesia. Ini adalah penelitian kuantitatif dimana data kuantitatif dikumpulkan melalui sumber sekunder. Populasi penelitian saat ini meliputi perusahaan sektor keuangan di Bursa Efek Indonesia untuk tahun yang berakhir pada tahun 2022. Populasi pada penelitian ini berjumlah 139 perusahaan sektor keuangan yang terdiri dari sub industri: Bank, Consumer Financing, Spesialize Business Financing, Investment Management, Investment Banking & Brokerage Service, General Insurance, Life Insurance, Reinsurance, Financial Holdings and Investment Companies. Besar sampel penelitian ini adalah 70 perusahaan dari sektor keuangan. Penelitian ini menguji hipotesisnya dan variabel-variabelnya menggunakan perangkat lunak Partial Least Squares (PLS) untuk analisis data. Hasil penelitian saat ini menunjukkan bahwa sustainability reporting mempunyai dampak positif signifikan terhadap kinerja (ROA). Di sisi lain, sustainability reporting mempunyai dampak positif signifikan terhadap kinerja (ROE). Penelitian ini juga mempunyai implikasi praktis, dimana kami percaya bahwa para direktur harus berusaha untuk menyeimbangkan sustainability reporting dengan peningkatan kinerja perusahaan yang diharapkan. Selain itu, bukti empiris mengenai implikasi penelitian ini menunjukkan bahwa meskipun sebagian besar perusahaan sektor keuangan di Bursa Efek Indonesia yang ingin meningkatkan kinerjanya akhir-akhir ini berfokus pada sustainability reporting, mereka harus lebih fokus pada laporan ini dan melihat manfaat laporan ini bagi dunia usaha dalam mempromosikan bisnis. Hal ini juga menambah nilai pada penelitian ini, karena penelitian ini dapat dianggap sebagai salah satu penelitian yang dilakukan di Perusahaan sektor keuangan di Bursa Efek Indonesia tahun 2022. Hal ini memperkenalkan wawasan baru dalam kumpulan pengetahuan tentang peran sustainability reporting dalam meningkatkan kinerja perusahaan. Demikian pula dengan melakukan penelitian di bidang manajemen, bisnis, dan keuangan akan memberikan wawasan baru mengenai sustainability reporting, yang pada akhirnya dapat membantu perusahaan meningkatkan kinerjanya
Literasi Penyusunan Laporan Keuangan UMKM (Usaha Mikro, Kecil Dan Menengah) Pada Desa di Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun Purba, Dimita Hemalli Premasari; Situmorang, Duma Rahel; Elisabeth, Duma M.; Silitonga, Ivo M.; Simanjuntak, Wesly A.; Nainggolan, Arison; Simanjuntak, Arthur; Sagala, Lamria; Silalahi, Mulatua P.; Sagala, Farida; Panjaitan, Rike Y.; Ginting, Mitha C.; Simanjuntak, Gracesiela Y.; Junita, Rahel; Purba, Sahala; Pasaribu, Dompak; Mesakh, Januardi; Sipayung, Tri Dharma; Simanjuntak, Rimky M. P.; Siahaan, Septony B.; Napitupulu, Merry Anna; Sembiring, Yosephine N.; Sibarani, Apriani M.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Team in collaboration with Parapat Village, Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun helps MSME actors in improving and developing their products through a accounting 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 accounting and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.
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): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol3No1.pp22-29

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) had 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 Invsetment Decision (PER) on Dividend Policy.
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 Vol 2 No 2 (2019): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 earnings quality. Earnings quality is measured by discretionary accruals using Modified Jones Model. This research uses secondary data that were taken from the manufacturing 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 the Eviews program. The result shows that partially, managerial ownership, independent commissioner, and institutional ownership had a significant influence on the earnings quality. Capital structure is able as a good control variable, because capital structure had negative significant influence.
PENGARUH SISTEM INFORMASI AKUNTANSI, BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, REWARD DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL Herlina Risnawati Sitorus; Arthur Simanjuntak; Duma Rahel Situmorang
Jurnal Ilmu Manajemen METHONOMIX Vol 5 No 1 (2022): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol5No1.pp15-30

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, and 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.
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 Mitha Christina Ginting Mulatua Silalahi, Mulatua Nadeak, Heri Nainggolan, Rahel Junita Nduru, Mekarius Nurfiza, Marta Nurwijayanti Panjaitan, Rike Y. Panjaitan, Rike Yolanda Paskalis Harus Damai Laia Purba, Dimita H.P Purba, Dimita Hemalli Premasari PUTRI JESICA SITORUS Rahel Junita Reymondo Simanjuntak Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Rintan Saragih Rintan Saragih, Rintan Robinhot Gultom, Robinhot Sagala, Lamria Sahala Purba 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 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