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Sahala Purba
Universitas Methodist Indonesia
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IMPLEMENTASI ISAK 35 LAPORAN FINANSIAL ORGANISASI NON LABA PADA PANTI ASUHAN TERANG FAJAR Sahala Purba; Junika Napitupulu; Dompak Pasaribu; Sofia Imelda Simbolon; Sarah Gracella; Novelita Manullang; Vebina Natalia
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i2.4852

Abstract

Tujuan penyuluhan ini salah satu bentuk dari pengembangan organisasi non laba untuk menerapkan laporan keuangan sesuai ISAK 35 pada anti asuhan Terang Fajar. Waktu penyuluhan ini di lakukan 1 hari, pada tanggal 13 Dasember 2020. Penulis mewawancari pemilik Panti Asuhan Terang Fajar. Setelah melakukan temuan dilapangan hasil peneliti menunjukkan bahwa pencatatan laporan keuangan panti asuhan Terang Fajar masih menlakukan metode sederhana yaitu mencatat penerimaan dan pengeluaran saja tidak sesuai dengan ISAK 35. Dengan adanya penyuluhan ini, Panti Asuhan Terang Fajar dapat menyusun laporan finansial sesuai dengan standar ISAK 35 yang harus menyajikan dalam lima bentuk laporan keuangan antara lain laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan.
PRAKTIK ISAK 35 ATAS PENGELOLAAN PEWARTAAN FINANSIAL ORGANISASI NON-LABA DI GEREJA KATEDRAL ST. THERESIA LISIEUX SIBOLGA Purba, Sahala; Calista, Calista
JUSTIKA : Jurnal Sistem Informasi Akuntansi Vol 3 No 2 (2023): JUSTIKA : Jurnal Sistem Informasi Akuntansi
Publisher : Program Studi Sistem Informasi Akuntansi Kampus Kota Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justika.v3i2.2961

Abstract

Cathedral Church of St. Theresia Lisieux and other non-profit organizations rely on the preparation and delivery of financial reports, so professional groups that provide support to Indonesian Accountants (IAI) must provide new interpretations of financial reporting norms. PSAK 1 Amendment to the Presentation of Financial Reports IAI publishes an explanation of Accounting Standards Number 35 (ISAK 35) to improve understanding of the financial reports prepared and submitted. Cathedral Church of St. Theresia Lisieux would benefit from this. in obtaining external financial support. The purpose of this research is to compare the financial statements of St. Theresia Lisieux's financial reports comply with the ISAK 35 financial reporting framework. This research uses qualitative technical methods; Practice at St. Paul's Cathedral Paul Descriptive analysis was used to compare Theresa Lisieux's theory and ISAK 35. Data for this research was collected through observation. Financial report of St. Cathedral Church Theresia Lisieux pointed out that the church has not yet developed its financial reporting mechanism in line with current requirements, especially ISAK 35, because the church only covers income and expenditure reports.
Evaluation of Financial Statements in Assessing the Financial Performance of the Local Government of South Labuhanbatu Regency Purba, Sahala; Marpaung, Catherine Audry Rebecca; Sinaga, Deda Sasmita; Ginting, Emisa Clara Br; Sirait, Tessa Anggraini
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5355

Abstract

South Labuhanbatu Regency financial management is limited by established regulations, such as South Labuhanbatu Regent Regulation Number 66 of 2018 concerning Management of Information and Documentation Services within the South Labuhanbatu Regency Government. The South Labuhanbatu Regency Government carries out observations and research in carrying out research, as was carried out in research using a methodology published in 2018This study aims to evaluate the financial performance of the local government of South Labuhanbatu Regency based on the following factors: (1) Regional Autonomy Level Ratio (2) Regional Financial Dependence Ratio (3) Fiscal Decentralization Rate Ratio (4) Regional Original Revenue Effectiveness Ratio (5) Regional Original Revenue Efficiency Ratio (6) Regional Fiscal Management Effectiveness Ratio (7) Regional Tax Management Efficiency Ratio (8) Contribution Rate Ratio of Regional Owned Enterprises. The data is analyzed based on the theories of previous experts, then explained in detail for decision making on the financial performance of local governments. Based on the research conducted, the results show the regional financial performance of South Labuhanbatu Regency from 2013 to 2022 as follows: (1) The Regional Autonomy Level Ratio shows a very low level, with an average value of 6.98%, (2) the Regional Financial Dependence Ratio shows a high category, with an average value of 90.75%, (3) The Fiscal Decentralization Rate Ratio shows a very low level, with an average of 6.21%, (4) the Regional Original Revenue Effectiveness Ratio shows the less effective category with an average of 7.87%, (5) the Regional Original Revenue Efficiency Ratio shows the very efficient category with an average of 92.93%, (6) the Regional Fiscal Management Effectiveness Ratio shows the fairly effective category with an average of 97.74%, (7) the Regional Tax Management Efficiency Ratio shows the efficient category with an average of 19.37%, (8) The ratio of the degree of contribution of Regional-Owned Enterprises shows a contribution of 2.87%. So in this case the central government has failed in developing BUMD in South Labuhanbatu district. From the results of this analysis, it can be concluded that overall the development of South Labuhanbatu Regency carried out by the central government has been successfully implemented, this can be seen from the analysis of regional government financial reports which are reviewed from 8 measurement proportions, South Labuhanbatu Regency which has 4 measurement proportions that have been successful , while the proportion of 4 measurements that were unsuccessful, it can be seen that the proportion of measurements that were successful and those that were unsuccessful were the same. The suggestion in this analysis is that the South Labuhanbatu regional government can optimize human resources and natural resources as well as pay attention to infrastructure development and also increase the number of years of observation.
Penerapan ISAK 35 tentang Laporan Keuangan Organisasi Non-Laba pada Gereja HKI Tigabolon Siahaan, Lassio; Purba, Sahala
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v3i2.2786

Abstract

Purpose: The purpose of this research is to make a comparison of the HKI Tigabolon church's preparation of financial reports in accordance with the provisions of ISAK 35. Methodology: This research uses a qualitative method with a descriptive analysis approach, comparing the theory contained in ISAK 35 with its implementation at the HKI Tigabolon Church. Data collection was carried out through observation techniques Results: The results of the research show that the Tigabolon HKI church has not undertaken its financial reporting process in accordance with current regulations, in particular ISAK 35, as its financial reports only contain information about cash receipts and expenditures. Limitation: This research focuses only on one church. Contribution: This research can encourage non-profit institutions, especially the HKI Tigabolon Church, to fully implement the current accounting standards, namely the comprehensive ISAK 35, to prepare appropriate financial reports.
ANALISIS INFORMASI KEUANGAN DALAM MENGEVALUASI KINERJA PEMERINTAHAN KABUPATEN DELI SERDANG Purba, Sahala; Nadeak, Heri Imanuel; Siregar, Elizabeth; Damanik, Nia Tabita; Purba, Dian Herdeliani
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1359

Abstract

Penelitianl ini bertujuanl untuk menganilisis Kinerjal Keuangan Pemerintahl Kabupaten Simalungun untuk tahunl anggaran 2013 - 2022 dilihatl dari : (1) Rasiol Kemandirian Keuanganl Daerah, (2) Rasiol Ketergantungan Keuanganl Daerah, (3) Rasiol Derajat Desentralisasi Fiskal, (4) Rasiol Efektifitas Pendapatan Asli lDaerah, (5) Rasiol Efisiensi Pendapatan Asli lDaerah, (6) Rasiol Efektifitas Pajakl Daerah, (7) Rasiol Efisiensi Pajakl Daerah, danl (8) Rasiol Derajat Kontribusil BUMD. Pengumpulan data menggunakan metode sampling.lllllllllllllllllllllllllllllllllllllll
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN TAPANULI UTARA purba, sahala; Panggabean, Michael Armando; Br Purba, Tesalonika; Manalu, Enny; Sitanggang, Cindy Arsita
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8807

Abstract

Tujuan penelitian ini untuk meningkatkan kinerja pemerintah dan meningkatkan efektivitas akhir dari pengelolaan keuangan daerah, diteliti secara deskriptif kuantitatif dengan subjek riset informasi. Data yang digunakan dalam penelitian ini adalah laporan keuangan Pemerintah Daerah Kabupaten Tapanuli Utara tahun 2013-2022. Hasil penelitian ini menyatakan bahwa rasio kemandirian keuangan tergolong sangat rendah sekali sebesar 10,43%, rasio ketergantungan keuangan tergolong rendah sekali sebesar 8,91%, rasio derajat desentralisasi fiskal tergolong rendah sebesar 10,63%, rasio efektivitas PAD dan efektivitas pajak daerah tergolong sangat efisisen sebesar 108,23% dan 110,29%, rasio efisiensi PAD dan efisiensi pajak daerah tergolong sangat efisien sebesar 2,45%, dan rasio derajat kontribusi BUMD sudah baik sebesar 8,251% . Berdasarkan analisis, laporan keuangan Pemerintah Daerah Kabupaten Tapanuli Utara tahun 2013-2022 dapat dinyatakan secara umum bahwa Kabupaten Tapanuli Utara belum cukup baik dalam pelaksanaan dan pengelolaan keuangan. Sesuai hasil yang diperoleh, dapat disimpulkan bahwa kondisi kinerja keuangan Pemerintah Daerah Kabupaten Tapanuli Utara masih belum ideal.
Analisis Informasi Keuangan Dalam Mengevaluasi Kinerja Pemerintah Kabupaten Langkat Purba, Sahala
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1547

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah daerah ditinjau dari berapa antara lain: Skala Otonomi Keuangan Daerah, Besaran Desentralisasi Fiskal, Efektivitas PAD, Efisiensi PAD, Efektivitas Fiskal Daerah, Efisiensi Fiskal Daerah dan Besaran Kontribusi BUMD. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan subjek penelitian informasi keuangan daerah Kabupaten Langkat tahun 2013-2020, pengumpulan data pengumpulan yang digunakan adalah metode dokumentasi. Teknik analisis data yang digunakan adalah analisis skala keuangan. Hasil penelitian menunjukkan Skala Otonomi Keuangan masih sangat rendah dengan nilai rata-rata 7,48%, Kemandirian Keuangan Daerah sangat tinggi dengan nilai 84,36%, Besaran Desentralisasi Fiskal sebesar 6,24% dikategorikan sangat rendah. Efektivitas PAD sebesar 6,17% termasuk dalam ukuran tidak efektif. Efisiensi PAD pada kelompok sangat efisien dengan nilai 3,73%. Efektivitas Fiskal adalah 98,92% dalam ukuran yang cukup efektif. Efisiensi Fiskal Daerah dengan nilai 12,59% dapat dinyatakan efisien, Besaran kontribusi BUMD dengan nilai 5,04% tergolong rendah. Adapun penelitian ini adalah untuk pemerintah daerah dan masyarakat dalam pengembangan pemerintah daerah Langkat selama 8 tahun ini dilihat dari beberapa aspek.
The Effect of Internal Control, Utilization of Technology, Compliance with Legislation Regulations on the Performance Accountability of Government Agents (Case Study of Dairi Regency BPKAD) Purba, Sahala; Nainggolan, Arison; Gaol, Edi Ray Lumban
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.398 KB) | DOI: 10.54951/ijtar.v3i1.159

Abstract

This study aims to determine whether the Effect of Internal Control, Utilization of Technology, Compliance with Laws and Regulations, either partially or simultaneously, has an effect on the Performance Accountability of Government Agencies (Case Study of BPKAD Dairi Regency). The population in this study were 42 respondents. Samples using purposive sampling. Respondents are all employees of the Regional Asset Finance Agency of Dairi Regency. Based on the data analysis process, the classical assumption test was carried out first and then the hypothesis testing was carried out. The statistical method used is multiple regression analysis. The results of this study indicate that simultaneously Internal Control, Utilization of Technology, Compliance with Laws and Regulations together have a significant positive effect on the Performance Accountability of Government Agencies. Partially, Internal Control has a positive and insignificant effect on the Performance Accountability of Government Agencies, the Utilization of Technology has an insignificant positive effect on the Performance Accountability of Government Agencies, Compliance with Laws and Regulations has a significant positive effect on the Performance Accountability of Government Agencies.
FINANCIAL REPORTING ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF THE LOCAL GOVERNMENT OF TOBA REGENCY purba, sahala
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.
PERFORMANCE EVALUATION ANALYSIS OF SOUTH NIAS DISTRICT GOVERNMENT Purba, Sahala; Laia, Merisa Aguspani; Barus, Ike Anggreani; Samosir, Yosafat Renovaldo; Sinaga, Lusia Shelomita
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4091

Abstract

This research aims to determine the financial performance of Regional Government from various aspects. This research is a quantitative descriptive study with the subject of the South Nias Regency Regional Government Financial Report for the 2013-2022 period. The research results of the regional financial independence index have an average value of 2.06%, which is still very low. The average regional financial dependency is 85.96%, which is still high. The average decentralization ratio is 12.06% in the low category. The average level of effectiveness of PAD is 68.02%, which is quite high. The average PAD efficiency level is 46% which is quite high. The average regional tax efficiency level is 1% in the ineffective category. The average regional tax efficiency level is 2% in the very good/efficient category. The BUMD contribution level ratio shows an average value of 1%, and the contribution received by BUMD is still low.   Keywords     : Financial Performance, Financial Report Analysis, and South Nias Regency Government
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