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All Journal FINANCIAL : JURNAL AKUNTANSI JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomi Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Society Development (IJSD) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Basic and Applied Accounting Research Journal Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ilmiah Accusi Jurnal Ilmiah METHONOMI METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist

Wesly Andri Simanjuntak

Universitas Methodist Indonesia

Author-ID : 617222

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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SISTEM INFORMASI AKUNTANSI BIAYA STANDART PADA PT. INDONESIA ASAHAN ALUMINIUM (PERSERO) Wesly Simanjuntak
JURNAL ILMIAH MAKSITEK Vol 3 No 4 (2018): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (21.044 KB)

In running an organization and implementing an internal control system, the role of the accounting information system is very important. The benefits of the accounting information system can be evaluated through its impact on increasing decision-making processes, the quality of accounting information, performance evaluation, internal control, and transactions that facilitate the company. Performance management is a business discipline that has a very fast maturity. Therefore, performance management has a key role in increasing the overall value of the organization.The formulation of the problem in this study is "Does the standard cost accounting information system function properly at PT. Indonesia Asahan Aluminum (Persero)? " While the hypothesis in this study is whether the standard cost accounting information system has not functioned well at PT. Indonesia Asahan Aluminum (Persero). The data collection process is carried out with library research and field research, the method of data analysis is done by qualitative data analysis methods.The results of this study are PT. Inalum has been very effective and efficient in carrying out its production activities, and also in providing raw materials needed for production activities, as well as in minimizing the costs associated with raw materials.The standard cost accounting information system carried out by the company looks good, where each activity must go through the procedures set by the company before.

ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. PERKEBUNAN NUSANTARA III (PERSERO) PABRIK KELAPA SAWIT (PKS) RAMBUTAN Wesly Simanjuntak
JURNAL ILMIAH MAKSITEK Vol 4 No 1 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.413 KB)

The purpose of this study was to determine and analyze the sales accounting information system at PT. Plantation Nusantara III (Persero) Palm Oil Mill (PKS) Rambutan. The type of data used in this study is secondary data. The data is sourced from PT. Perkebunan Nusantara III (Persero) Palm Oil Mill (PKS) Rambutan in the form of the history of the establishment of the company, picture of the organizational structure, sales data and sales accounting information system. The data analysis technique used is descriptive method and comparative method. Based on the discussion of the results of the study, it is known that the parts involved in the sale of PT. Perkebunan Nusantara III (Persero) Rambutan Palm Oil Mill (PKS) is a buyer, marketing department, logistics department, finance department and accounting department. The functions related to the sales accounting information system are marketing functions, warehouse functions, shipping functions and accounting functions. Sales of PT. Perkebunan Nusantara III (Persero) Palm Oil Mill (PKS) Rambutan in 2015 and 2017 has decreased, while in 2014 and 2016 has increased. Sales accounting information system at PT. Perkebunan Nusantara III (Persero) Oil Palm Plant (PKS) Rambutan has not been implemented effectively.

FUNGSI SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN EFISIENSI DAN EFEKTIVITAS PELAPORAN KEUANGAN PADA PDAM TIRTANADI PROVINSI SUMATERA UTARA WESLY SIMANJUNTAK
JURNAL ILMIAH MAKSITEK Vol 4 No 2 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.648 KB)

The company is expected to be able to implement an information system that can be used by the company. Management requires an accounting information system that can help in gathering data about company activities, and changing that data to become accurate information. The information system provides accounting and financial information along with other information obtained from routine accounting transaction processes. Information systems are important for the company. Information is collected according to user needs. This study aims to find out how accounting information systems are used to improve the efficiency and effectiveness of financial reporting. The research method used is descriptive-comparative analasis. Based on research conducted at the company, the accounting information system of PDAM Tirtanadi, North Sumatra Province, Medan has been running well. The data input process starts from direct payment to the counter, new installation transaction, this can be seen from the start of the customer registering for a new tide transaction, the customer is quite satisfied with the information given in that section from the start filling out the form then describes the house plan occupied for make it easier for officers to install the new clean water connection. Input data, processes, and outputs are carried out systematically which is assisted by a computerized system, helping computerized activities improve the efficiency and effectiveness of financial reporting

ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN PADA BADAN PENYELENGGARAAN JAMINAN SOSIAL (BPJS) KETENAGAKERJAAN MEDAN WESLY SIMANJUNTAK
JURNAL ILMIAH MAKSITEK Vol 4 No 3 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (21.017 KB)

In thisresearch {of} researcher explain how accounting system remuneration of employees walk {in} one of {the} company of goverment property which {is} area move of Badan Penyelenggaran Jaminan Sosial (BPJS) Ketenagakerjaan, Medan. In this research {of} researcher wish to know do system which walk effective or {do} not. And researcher {do} not measure how big mount effectiveness of this system. From result of research which have been [done/conducted] [by] [is] remuneration accounting system which hane been run [by] have is effective. That thing earn to be seen from functions, organization chart, and documentation have as accounting to theory which have been got [ by] [at] a period of/ to lecturing.

ANALISIS PELAPORAN SPT MASA PPN DAN SPT PPH BADAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA PT.MITRA JAYA KENCANA INDAH MEDAN Wesly Simanjuntak
JURNAL ILMIAH KOHESI Vol 2 No 4 (2018): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.171 KB)

This study aims to determine the amounts listed on the tax invoice, whether obtained from the purchase transaction or from sales transactions reported in the VAT Notification Period (SPT Masa PPN). The purpose of this research is to increase knowledge about equalization mechanism between SPT Per VAT period and SPT Annual Body and impact of the mechanism tersbeut against SPT Annual AgencyThe conclusion of this research is that the company has done equalization between SPT Masa PPN with SPT PPh Agency at the time will report the Income Tax Body. The cause of the difference due to the delivery of non-voting VAT and does not make the tax invoice so that the value of business in the SPT Annual Income Tax Agency becomes greater than business circulation on the VAT tax returns.Suggestions that can be given is for the company to rectify SPT VAT Period so that the business peredaraan value listed in SPT VAT Period Become the same as the value listed in the Annual Income Tax Return

PELATIHAN AKUNTANSI PENGELOLAAN KEUANGAN DESA: Pada Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang Melanthon Rumapea; Arthur Simanjuntak; Duma Megaria Elisabeth; Mitha Christina Ginting; Sahala Purba; Septony Benyamin Siahaan; Dompak Pasaribu; Rike Yolanda Panjaitan; Wesly Andri Simanjuntak; Januardi Mesakh
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 1 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

The purpose of this training is to increase the knowledge of village heads and village officials about accounting, so that they can record village financial transactions accurately and correctly. The method of implementing community service activities is carried out in several stages, namely the preparation stage, implementation stage, evaluation stage and reporting stage. The results of interviews with the Village Head and Village Apparatus regarding village financial management include: 1. Planning Stage: in this stage the village head and village apparatus identify problems that exist in the field later, accommodate proposals given by the community through the Badan Permusyawaratan Desa (BPD) as well as community leaders. 2. Implementation Phase: Submissions for implementation activities can be accepted if they have completed the activity implementation documents. 3. Administration stage: the treasurer must compile a report, how much is the income and how much is the expenditure, then everything is detailed for what the funds are used for. 4. Reporting Stage: At the reporting stage, the village treasurer is responsible. The village treasurer has the obligation to record every end of the month in an orderly manner and account for money through an accountability report. 5. Accountability Stage: the village head is basically responsible to the people where the accountability procedure will be submitted to the Bupati/Walikota through the Camat.

PELAYANAN E-SPT OLEH PARA RELAWAN PAJAK DI KPP DJP WILAYAH SUMUT 1 MEDAN Melanthon Rumapea; Arthur Simanjuntak; Duma M. Elisabeth; Mitha C. Ginting; Lamria Sagala; Sahala Purba; Septony B. Siahaan; Dompak Pasaribu; Rike Y. Panjaitan; Wesly A. Simanjuntak; Rimky M. P. Simanjuntak; Gracesiela Y. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 2 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

This community service activity is one of the manifestations of the Tri Dharma Perguruan Tinggi, which is to provide benefits to the community in this case to taxpayers who are domiciled at the Tax Service Office (KPP) in the working area of the Directorate General of Taxes (DJP) of North Sumatra 1. Several KPPs that were appointed partners were KPPs of Medan Timur, Medan Petisah, Binjai and Lubuk Pakam. These activities include serving taxpayers, discussing, helping to calculate, and determining the amount of income tax deposits that must be fulfilled by taxpayers along with filling and reporting their annual SPT online (e-SPT). For the Indonesian Methodist University, especially the Faculty of Economics, this activity is a role to support the Government, especially in the inclusion of tax awareness which is being activated and programmed by the Directorate General of Taxes as well as to better foster relationships with the surrounding community. This activity begins with a meeting to explore the needs of partners, in this case, the DGT/KPP. Then the Tax Volunteer recruitment process is carried out in the form of written tests and interviews. Next, we compiled soft skills material for Tax Volunteers, namely FE UMI students who had been trained as volunteers, and coordinated the timing of this activity.

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

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.

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.

ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD) Septony Benyamin Siahaan; Dimita H.P Purba; Dompak Pasaribu; Wesly Andri Simanjuntak; Ivo Maelina Silitonga; Kristanty M. N Nadapdap; Melanthon Rumapea
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.496

This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basis

Co-Authors Anna Maria Adventrina Turnip Arison Nainggolan Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Boike Sinurat Christofer Parmahan Sibarani Depi Erosna Br Tarigan Dimita H. P. Purba Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Eva Julia Gunawati Harianja Farida Sagala Fati Gratianus Nafiri Larosa Giawa, Berkat Ginting, Mitha C. Ginting, Mitha Christina GRACESIELA YOSEPHINE SIMANJUNTAK Gultom, Rustri Ningsih Hotlan Butar-Butar Hutagalung, Itce Ijonris, Yusuf Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Januardi Mesakh Jatongam Nainggolan Jeudi A. T. P. Sianturi Josua Putra Prahdya Nababan Junika Napitupulu Junita, Rahel Kristanty M N Nadapdap Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina M. M. Pasaribu Pasaribu M.N. Nadapdap, Kristanty Maelina Silitonga, Ivo Marbun, Sondang Melanthon Rumapea Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mulatua Silalahi, Mulatua Nadapdap, Kristanty M N Nadapdap, Kristanty M. N Nadapdap, Kristanty M.N. Napitupulu, Ruby Nelly Marshanda Necia Mita Novalina Pasaribu Nina Purnasari Nurwijayanti P. Silalahi, Mulatua Panggabean, Toman Panjaitan, Rike Y. Parlindungan M. H. Tobing Putra Pratama Putri Meilany Pangaribuan Rahel Junita Rahel Situmorang, Duma Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan br Saragih Rintan Saragih, Rintan Rustri Ningsih Gultom Sagala, Lamria Sahala Purba Samosir, Yosafat Renovaldo Saragih, Rintan Br Saur Melianna Sipayung, Saur Melianna Sembiring, Riska Sembiring, Yosephine N. Septiola Hutagalung Septiola Hutagalung Lamria Septony B. Siahaan Sianturi, Riyan Andika SIBARANI, APRIANI M. Sibarani, Christofer Parmahan Silitonga, Ivo M. Simanjuntak, Gracesiela Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Siregar, Elizabeth Sumurung Tua Purba Sunday Ade Sitorus Tambunan, Jesica Tarigan , Depi Erosna Br Thomas Sumarsan Goh Tiur Rajagukguk, Tiur Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Y. Simanjuntak, Gracesiela

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