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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) JRMA (Jurnal Riset Manajemen dan Akuntansi) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Ilmiah METHONOMI Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Moneter : Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Aktual Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Jurnal ULTIMA Accounting Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Aktiva : Jurnal Akuntansi dan Investasi Jurnal Equity Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Riset Akuntansi Aksioma FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI JURNAL AKUNTANSI Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Riset Akuntansi Politala Jurnal Akuntansi Barelang Jurnal Akademi Akuntansi (JAA) JASS (Journal of Accounting for Sustainable Society) Jurnal Ilmiah Akuntansi Kesatuan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Ekonomi Akuntansi (JENSI) Enrichment : Journal of Management Jurnal Akuntansi JURNAL ILMIAH MAKSITEK JURNAL ILMIAH SIMANTEK Bubungan Tinggi: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal EMA (Ekonomi Manajemen Akuntansi) Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Management and Accounting Expose International Journal of Trends in Accounting Research Jurnal Ilmiah Raflesia Akuntansi Akuntansi dan Teknologi Informasi JCA (Jurnal Cendekia Akuntansi) Humantech : Jurnal Ilmiah Multidisiplin Indonesia Indonesian Journal Accounting (IJAcc) Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Indonesian Accounting Research Journal Journal of Innovation in Management, Accounting and Business Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Asian Journal of Applied Business and Management (AJABM) Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Justika : Jurnal Sistem Informasi Akuntansi Basic and Applied Accounting Research Journal International Journal of Trends in Accounting Research Jurnal RAK (Riset Akuntansi Keuangan) Kajian Akuntansi Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Joong-Ki Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ilmiah Accusi Smart Dedication: Jurnal Pengabdian Masyarakat International Journal of Economics, Business Management and Accounting JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Joong-Ki Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) Dinamis: Jurnal Pengabdian Kepada Masyarakat Equity Jurnal Ilmiah Accusi Jurnal Akuntansi JIMEKA
Sahala Purba
Universitas Methodist Indonesia
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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.
Isak 335 Training At Penuh Penghapan And Pelita Harapan Orphanages Purba, Sahala; Wudjud, Wie Shi; Sitohang, Santy Aji; Purba, Kuras; Nababan, Dame Tiur Magdalena
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.3754

Abstract

Purpose: The purpose of this dedication is so that every orphanage in Indonesia, especially in Medan City, can implement ISAK 335 in the preparation of its financial reports, so that large donors can trust the money they donate to the orphanage. Methodology/approach: The method used in this training is by means of an interview first, then conducting training in accounting records to financial reporting in accordance with the regulations in force in Indonesia. Results/findings: The result of this training was that the orphanage owners felt awkward because so far they did not know that there were financial reporting standards specifically for orphanages, because they only recorded their finances in the form of cash receipts and cash expenditures, and even then it was done on the notice board in the orphanage. Conclusions: The results of this service are that the two orphanages only record their finances in the form of cash in and cash out, without following the applicable standards. Limitations: The limitations of this service are in terms of time, where this service is only carried out for one day at each orphanage, the background of the orphanage owner is a high school graduate, so it takes a lot of time for training in order to be able to implement ISAK 335 in preparing financial reports and finally only 2 orphanages were trained. Contribution: This service is useful for orphanages so that they can prepare financial reports in accordance with existing regulations, so that donors have more confidence in the performance of orphanages.
Investment Decisions, Financing Decisions, And Dividend Policies On Company Value with GCG As A Moderating Variable In The Automotive Subsector On The Idx For The Period 2020-2023 Saragih, Jeremy Herison; Purba, Sahala; Siahaan, Septoni Benyamin; Silitong, Ivo Maelina
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jfsmtt31

Abstract

Background: Price Book Value (PBV) is  perception of investor about  sucesss of any corporate. High and superior Price Book Value (PBV) will make   share and prospect of market of corporate  will brighter in future.. Many factors influencing Price Book Value (PBV), including philanthropy. Philanthropy (Corporate Philanthropy) is one of the Corporate Social Responsibility items as an important element in improving the company's character.   Methodology The present study is a quantitative one using an associative approach,  aimed to analyze effect of philanthropy on Price Book Value (PBV)   using time series data obtained from the financial statements of Primary Consumer Goods Companies listed on the IDX within 2018-2022. The population consisted of 32 primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The number of  samples was of 21 x 5 years of observation period = 105 issuer data. The research data analysis used a simple linear regression analysis.x   Findings : Philanthropy partially has a significant effect on Price Book Value (PBV) . It is indicated by the t-value X (13,034)> t-table (1.97) and p-value (0.000) <0.05. The magnitude of the effect of philanthropy on Price Book Value (PBV) is of is 62.3%. It is recommended that primary consumer goods companies listed on the Indonesia Stock Exchange pay more attention to aspects that affect company value (PBV) so that company value (PBV) can be further increased  
FINANCIAL REPORTING ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF THE LOCAL GOVERNMENT OF TOBA REGENCY sahala purba
JASS (Journal of Accounting for Sustainable Society) Vol. 6 No. 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1245

Abstract

The purpose of this study is to examine the financial performance of local governments seen from 8 government financial ratios, the data is analyzed descriptively quantitatively with the subject of research on the financial statements of the Regional Government of Toba Regency for 2020-2022. The data collection technique carried out is a documentation technique. The results showed that the financial performance of the Toba Regency government as follows: (1) The Financial Independence Ratio, Regional Financial Dependence Ratio, and Fiscal Decentralization Degree Ratio showed very low results with average values of 7.80%, 6.62%, and 6.62%. (2) The PAD Effectiveness Ratio and Regional Tax Effectiveness Ratio showed very effective results with average values of 104.33% and 111.68%. (3) The PAD Efficiency Ratio and Regional Tax Efficiency Ratio showed very efficient results with high average values of 98.47% and 1.13%. (4) The ratio of BUMD Contribution Degrees shows quite high results with an average value of 11.10%. Based on the results of the analysis, it can be said that Toba Regency has not been good enough in financial implementation and management.
Co-Authors Abdi Nadeak Abed Nego Sempana Saragih Adrian Arya Adrian Arya Agnes Patricia R. Sinaga Alfanita Gratia Telaumbanua Andro Siregar Andro Siregar Andy, Stefanus Anna Canria Siburian Annelise Sasmita Tobing Apriani Magdalena Sibarani Aprili Yanti Tarigan Arison Nainggolan Arison Nainggolan Arison Nainggolan Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Arya, Adrian Barus, Ike Anggraeni Barus, Ike Anggreani Barus, Yudi Andeska Boike Sinurat Boyke Sinurat Boyke Sinurat Br Ginting, Tri Wita Adeline Br Purba, Tesalonika Butar Butar, Erissa Antheresya Calista Calista, Calista Damanik, Nia Tabita David Siahaan Deby Tobing Deby Tobing Delima Hutagalung Dewi Delima Hutagalung Dimita Hemalli Premasari Purba Dona Pasaribu Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Edi Ray Lumban Gaol Efa Kristina br Purba Elisabeth, Duma M. Elisabeth, Duma Megaria Ema Mastaria Sitanggang Ema Mastaria Sitanggang Ema Sitanggang Emiya Brahmana Erissa Antheresya Butar Butar Erissa Antheresya Butar Butar Erissa Antheresya Butar Butar Eva Julia G. Harianja Farida Sagala Fati Gratianus Nafiri Larosa Febri Yoswan Sianturi Ferra Pratiwi Zai Gaol, Edi Ray Lumban Gea, Joni Kurniawan Giawa, Berkat Ginting, Arie Tymoty R. Ginting, Bremanta Ginting, Emisa Clara Br Ginting, Mitha C. Girsang , Chyndi Goh, Thomas Sumarsan Grace Debora, Grace Gracella, Sarah GRACESIELA YOSEPHINE SIMANJUNTAK Gulo, Steven Gultom, Nadia A.V.E Gultom, Nadia A.V.E. Hellen Sembiring Hellen Sembiring Herlin Tresia Perbina Br Sitepu Hizkia Tambunan Hizkia Tambunan Hotlan Butar-Butar Hutabarat2, Eloy Charolina Hutagalung, Dewi Delima Hutapea, Rafidin Intan Nazara Intan Nazara Ivo M. Silitonga Ivo Maelina Silitong Ivo Maelina Silitonga Januardi Mesakh Jatongam Nainggolan Jeremia Yan Rosky Siregar Jeremy Herison Saragih Jessika, Lena Jevon Zebua Jevon Zebua Junika Napitupulu Junika Napitupulu Junita, Rahel Kuras Purba Laia, Merisa Aguspani Lamria Sagala Lassio Siahaan Leni Siagian Lucyanna Yosephine Simangunsong Manalu, Enny Manullang, Novelita Maria Anjelina Santika Hutagaol Maria Astuti Br Gurusinga Mario Putra Pangihutan Sihite Marpaung, Catherine Audry Rebecca Marya Girsang, Chyndi Mekarius, Mekarius Melanthon Rumapea Melva Esnida Saragih Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Missa Kristina Nababan Mitha Christina Ginting Mulatua Silalah Mulatua Silalahi Nababan, Dame Tiur Magdalena Nadeak, Heri Imanuel Nadia A.V.E Gultom Nadiya Meilani Tarigan NadiyaMeilaniTarigan Naomi Edrilyani Siregar Natalia, Vebina Nazara, Intan Novelita Manullang Novelita Manullang Novita Tarigan Octavia Nadeak Pakpahan, Esra Ronatio Pakpahan, Riris Artauli Panggabean, Michael Armando Panjaitan, Lady Cyntia Panjaitan, Rike Y. Pardede, Melani Pasaribu, Prengki Sahat Tua Paskaria Theofany br S. Milala Purba, Dian Herdeliani Purba, Dimita H. P. Purba, Dimita Hemalli Premasari Purba, Kuras Purba, Rani Agustines Purba, Tesalonika Br Purnama Sari Sinulingga Putra Pratama Rahel Junita Rahel Junita Rani Agustines Purba Rasdianta Purba Rasdianta Purba Ratna, Vinsensia Rejeki Elmawati Reymondo Simanjuntak Reymondo Simanjuntak Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih Sagala, Lamria Samosir, Yosafat Renovaldo Sandra Febyola Pura Sani Tampubolon SANTY AJI SITOHANG Santy Aji Sitohang Santy Aji Sitohang Santy Sitohang Saragih, Jeremy Herison Saragih, Yogi Natalis Sarah Gracella Sarah Gracella Sarah Gracella Simanjuntak Sebayang, Aditia Sella Yorenta Br Tarigan Selvina Sitorus Sembiring, Yosephine N. Septoni Benyamin Siahaan Septony B Siahaan Septony B. Siahaan, Septony B. Septony Benyamin Siahaan Siahaan, Lassio Siahaan, Marta Nurfiza Siahaan, Septoni Benyamin Siahaan, Septony B Siahaan, Septony B Sianturi, Vemi Sianturi, Vemi Utari Putri SIBARANI, APRIANI M. Sihombing, Vivin Sihombing, Vivin Caroline Silalah, Mulatua Silalahi, Mulatua P. Silitong, Ivo Maelina Silitonga, Ivo M. Simandalahi, Aldinus Simangunsong, Lucyanna Yosephine Simanjuntak, Gracesiela Y. Simanjuntak, Reymondo Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Putra Simanjuntak, Wesly A. Simarmata, Ary Dratma Simbolon, Romaito Simbolon, Sofia Imelda Sinaga, Agnes Patricia R. Sinaga, Deda Sasmita Sinaga, Lusia Shelomita Sinurat, Boyke Sirait, Tessa Anggraini Siregar, Andro Siregar, Elizabeth Siregar, Jeremia Yan Rosky Siregar, Naomi Edrilyani Sitanggang, Cindy Arsita Sitanggang, Ema Mastaria Sitohang , Santy Aji Sitohang, Santy Aji Situmorang, Intan Dewita Sofia Imelda Simbolon Sofia Imelda Simbolon Sofia Imelda Simbolon Stefanus Andy Stefanus Andy Steven Gulo Steven Gulo3 Sumardi Adiman Surbakti, Ekel Gia Surbakti, Yohanes Arlenta Syaputri, Jennifer TALENTA EMMA R. MARBUN Talita Sigiro Tarigan, Aprili Yanti Tasya Dearmaria Simbolon Tika Meisiska Br Sembiring Tobing, Annelise Sasmita Tonida Charles Duha Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Tri Wita Adeline Br Ginting Vebina Natalia Vebina Natalia Vebina Natalia Br Sembiring Vinsensia Ratna Vinsensia Ratna Vivi Valensia br Karo Wesly A. Simanjuntak Wesly Andri Simanjuntak Wesly Andri Simanjuntak Wesly Andri Simanjuntak, Wesly Andri WIE SHI WUDJUD Wilfredo Nahulae Winni Natalia Pardede WUDJUD, WIE SHI Yosephine Natalita Sembiring Yosephine Sembiring YOSUA Sinaga Zai, Ferra Pratiwi