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All Journal Jurnal Informatika dan Teknik Elektro Terapan METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi JURNAL MUTIARA AKUNTANSI Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Pengabdian Masyarakat Inovasi EDUCTUM: Journal Research Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Ilmiah Accusi Jurnal Ilmiah METHONOMI Jurnal Ilmu Manajemen METHONOMIX METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Mulatua Silalahi, Mulatua
Universitas Methodist Indonesia
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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Strengthening Financial Reporting Capacity in Village-Owned Enterprises: A Phased Participatory Mentoring Model for SAK EMKM Adoption in Samosir Regency, North Sumatra Merry Anna Napitupulu; Duma Megaria Elisabeth; Dimita H. P. Purba; Septony B. Siahaan; Dompak Pasaribu; Rahel Junita; Rimky M. P. Simanjuntak; Tri Dharma Sipayung; Wesly A. Simanjuntak; Mulatua P. Silalahi; Rike Y. Panjaitan; Thomas Sumarsan Goh
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp82-90

Abstract

Village-Owned Enterprises (BUMDes) constitute a cornerstone of Indonesia’s rural economic development strategy, yet inadequate financial reporting capacity among their managers continues to erode organizational accountability and governance credibility. This community service activity tackled that challenge through a three-phase participatory mentoring program involving 25 BUMDes managers from three villages in Samosir Regency, North Sumatra namely BUMDes Marsada Tahi, BUMDes Hutanamora, and BUMDes Saoloan. The intervention progressed sequentially through a needs-assessment Forum Group Discussion (FGD), a two-day intensive SAK EMKM-focused workshop, and four rounds of direct field mentoring. Effectiveness was measured using a one-group pre-test–post-test design and analyzed with a paired-samples t-test. Findings revealed a highly significant improvement in mean knowledge scores from 42.6 to 79.3 (an 86.2% gain; t = −18.42; p < 0.001; df = 24). At program conclusion, 88% of participants had independently produced SAK EMKM-compliant financial statements encompassing income statements and statements of financial position. Qualitative field observations confirmed a substantive shift from rudimentary cash-book recording toward disciplined double-entry bookkeeping practice. These results affirm the efficacy of structured, phased, practice-centered mentoring as a capacity-building strategy for rural economic entities and offer a transferable model for financial governance improvement across BUMDes in North Sumatra.
Information Systems And Capabilities Auditors Investigative To Effectiveness Implementation Audit Procedure In Proving Fraud (Case Study of the Regional Inspectorate of Karo Regency) Septony B Siahaan; Arthur Simanjuntak; Wesly A Simanjuntak; Mulatua P Silalahi; Depi Erosna Br Tarigan
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/g48jg758

Abstract

This study aims to examine and analyze the effect of accounting information systems and the ability of investigative auditors on the effectiveness of implementing audit procedures in proving fraud . this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression and hypothesis testing. The independent variables in this study are the flow of accounting information systems and the ability of investigative auditors while the dependent variable is the effectiveness of the implementation of audit procedures in proving fraud. The total population in this study was 47 with use purposive sampling . This study uses primary data. The data analysis used was multiple linear regression with Microsoft Excel and software programs Statistical Package for the Social Sciences (SPSS) 25. The results of this study prove that simultaneously the accounting information system and the investigative auditor's ability have a significant effect on the effectiveness of implementing audit procedures in proving fraud. the effectiveness of the implementation of audit procedures in proving fraud . Study This is the development of research previously by proving that accounting information systems and the ability of investigative auditors influence the effectiveness of the implementation of audit procedures in proving fraud. Study done at the Regional Inspectorate of Karo Regency
Evaluasi Penerapan Sistem Informasi Akuntansi Pendapatan Kas Terhadap Pengendalian Intern pada Pemandian Air Panas Pariban Ela Vani Ginting; Mulatua P. Silalahi; Rimky Mandala P. Simanjuntak
Jurnal Ilmiah METHONOMI Vol. 10 No. 1 (2024): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol10No1.pp84-97

Abstract

In information systems accounting income cash and internal control there needs to be a good procedure in a company that has been set. The gap between any duty unit-unit organization to separate functions, duty, and responsibilities of each employee as, parking lot, ticketing, café, restaoran, and lodging. Cash income is computerized so that the company can know the amount of income each month because it is able to present data on each income and expenditure transaction completely and accurately. The purpose of this study is to find penelitin how accounting of this information in at pariban hot springs . And to know that the implementation of the internal control have walked with the applicable regulation or not. Research sites as the object of this research is in pariban hot springs. Review at this research is cash income. Method collection method used is research filed literature and methods. And the method of analysis of data on research kualitatif this is the method. Based on the discussion this research result we can conclude that the system of cash revenues at pariban hot springs systematically has been running well. The event bagian-bagian selling transaction services have been able to coordinate well in completing the transaction.
Pengaruh Media Exposure, Profitabilitas, dan Green Accounting terhadap Corporate Social Responsibility Disclosure pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Novi Jelpiani M. Hutagalung; Mulatua P. Silalahi; Merry Anna Napitupulu; Sahala Purba
Jurnal Ilmu Manajemen METHONOMIX Vol 9 No 1 (2026): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol9No1.pp41-58

Abstract

This study aims to determine the effect of media exposure, profitability, and green accounting on corporate social responsibility disclosure partially and simultaneously. The sample selection criteria used were purposive sampling with a population of 38 companies, resulting in 12 samples. In this study, the dependent variable used was Corporate Social Responsibility Disclosure, while the independent variables were Media Exposure, Profitability, and Green Accounting. The data analysis method used was multiple linear regression analysis with SPSS 26. The results showed that partial media exposure had a negative and significant effect on corporate social responsibility disclosure, profitability had a positive but insignificant effect on corporate social responsibility disclosure, and green accounting had a negative and insignificant effect on corporate social responsibility disclosure. Simultaneously, media exposure, profitability, and green accounting had a significant effect on corporate social responsibility disclosure listed on the Indonesia Stock Exchange. The coefficient of determination test (adjusted R squared) for this regression model shows a value of 0.203, or 20.3%. This indicates that the variables Media Exposure, Profitability, and Green Accounting only explain 20.3% of the Corporate Social Responsibility Disclosure variable, while the remaining 79.7% is influenced by other variables not included in this study's regression model.
Co-Authors Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Asima Bettaria Munthe Christofer Parmahan Sibarani Cindy Erisha Sihombing Depi Erosna Br Tarigan Dimita Hemalli Premasari Purba Dona Pasaribu Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Ela Vani Ginting Elisabeth, Duma M. Elisabeth, Duma Megaria Farida Sagala Ginting, Mitha C. Ginting, Mitha Christina GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Hendriko Hutagaol Hutagaol, Hendriko Ivo M. Silitonga Ivo Maelina Silitonga Jamaluddin Januardi Mesakh Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Junika Napitupulu Junita, Rahel M. M. Pasaribu Pasaribu Melanthon Rumapea Melky Alessandro Purba Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Nainggolan, Rahel Junita Novi Jelpiani M Hutagalung Novi Jelpiani M. Hutagalung Nurwijayanti Panjaitan, Rike Y. Panjaitan, Rike Yolanda Purba, Dimita Purba, Dimita H. P. Purba, Dimita Hemalli Premasari Putri Enjelina Sianipar Putri J. Sitorus PUTRI JESICA SITORUS Rahel Junita Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih Rintan Saragih, Rintan Romeyana Simanjuntak Rusady, Cynthia 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 Siahaan, Septony B SIBARANI, APRIANI M. Sibarani, Apriani Magdalena Sibarani, Christofer Parmahan Silitonga, Ivo M. Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Putra Sipayung, Tri Darma Siregar, Elizabeth Tarigan , Depi Erosna Br Thomas Sumarsan Goh Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak Winda Silalahi Yosephine Sembiring