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Development of Ulos Designs and Motifs Using Traditional Weaving Tools Siahaan, Septony; Napitupulu, Junika; Simanjuntak, Wesly Andri; Pasaribu, Dompak; Rajagukguk, Tiur; Panggabean, Toman; Mesakh, Januardi; Ijonris, Yusuf
Indonesian Journal of Society Development Vol. 3 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i3.10309

Abstract

Ulos is a type of traditional textile with its own designs and motifs. In Dairi Regency there are areas of ulos cloth craftsmen, one of which is Silalahi Village 1. The ulos weaving craftsmen in Silalahi 1 Village admit that one of the basic problems experienced by the group of ulos weaving craftsmen is related to the design, motif and color/pattern of the weaving. generated. The implementation approach includes the socialization and dissemination stage, training stage and partner business mentoring stage which is carried out in stages to overcome partner problems. Training on designs, motifs and forms of ulos weaving begins with providing material about the nature of woven motifs, types of motifs and motif development according to market needs. Before weaving, weaving begins with a 'kneading' process, where the threads are arranged parallel to the width of the weave. Industrial design, on the other hand, includes not only industrial products but also craft patterns, including handicrafts. Therefore, the field of design includes various fields such as product design, textiles, interiors, graphics, architecture, engineering design, and urban design, which are created to meet human spiritual and material needs
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.
The Effect of Auction Fee, Administration Fees of State Receivables Management and Management of State-Owned Assets Against Actualization of State Non-Tax Revenue on Kantor Pelayanan Kekayaan Negara dan Lelang Medan Period 2019-2021 Arthur Simanjuntak; Septony B. Siahaan; Duma Megaria Elisabeth; Yerisma Welly; Dewi Delima Hutagalung
Indonesian Journal of Banking and Financial Technology Vol. 1 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v1i4.6581

Abstract

This study examined the effects of auction fees, state receivables management costs, and state property management costs on the realization of non-tax state revenue at the State Asset Service Office and Medan Auction from 2019 to 2021. The Medan KPKNL Performance Achievement Report, which contains the Budget Report and Realization of PNBP for the 2019–2021 year and has a total population of 36, is the population in this research. Due to the large population in this study being relatively small (limited), the sample was chosen using the saturation or census sampling approach. To characterize each variable in this study, this form of research employs a descriptive quantitative technique utilizing secondary data. The Statistical Product and Service Solution (SPSS) Version 25 will process the data. The data analysis method used in this study employs multiple linear regression analysis tests, a coefficient of determination test, a partial hypothesis test (t-test), and a simultaneous test (F test) with a significance level of 0.05. Each variable is stated to have a positive and significant effect on Non-Tax State Revenue based on the results of data analysis tests that have partially been conducted on Auction Fees, Administrative costs for managing state receivables, and Management of state property, and the consequences of research simultaneously stated that all independent variables have an effect positive and significant to PNBP simultaneously with the test results of the coefficient of determination showing in 72.1%.
PENGARUH PERTUMBUHAN PERUSAHAAN, PELUANG INVESTASI, DAN PERJANJIAN UTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN DI BEI David Stephen Gerrad P Siahaan; Septony B Siahaan; Rimky Mandala Simanjuntak
Jurnal Media Akademik (JMA) Vol. 3 No. 5 (2025): JURNAL MEDIA AKADEMIK Edisi Mei
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i5.1971

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Pertumbuhan Perusahaan, Peluang Investasi, dan Perjanjian Hutang terhadap Konservatisme Akuntansi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023. Sampel dalam penelitian ini terdiri dari 10 perusahaan yang dipilih berdasarkan metode purposive sampling sesuai dengan kriteria tertentu. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa Pertumbuhan Perusahaan dan Perjanjian Utang berpengaruh positif dan signifikan terhadap Konservatisme Akuntansi, sedangkan Peluang Investasi tidak berpengaruh signifikan terhadap Konservatisme Akuntansi. Secara simultan, ketiga variabel independen tersebut berpengaruh signifikan terhadap Konservatisme Akuntansi. Hasil uji koefisien determinasi (R²) menunjukkan bahwa Pertumbuhan Perusahaan, Peluang Investasi, dan Perjanjian Utang mampu menjelaskan 14,8% variasi Konservatisme Akuntansi, sedangkan sisanya sebesar 85,2% dipengaruhi oleh faktor lain di luar model. Penelitian ini memberikan kontribusi dalam memahami bagaimana faktor internal perusahaan memengaruhi praktik pelaporan keuangan yang konservatif, serta memberikan wawasan bagi investor dan manajemen dalam pengambilan keputusan yang strategis.
Pengaruh Earning Per Share (EPS), Return On Equity (ROE), Current Ratio (CR), Dan Debt To Equity Ratio (DER) Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Handinata, Priscillia; Rajagukguk, Ronald Hasudungan; Siahaan, Septony Benyamin
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9590

Abstract

Industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia menghadapi berbagai tantangan, seperti fluktuasi harga komoditas, peningkatan biaya produksi, ketidakpastian ekonomi global, dan regulasi lingkungan yang semakin ketat. Kondisi ini berdampak pada penurunan harga saham dan melemahnya permintaan dari sektor hilir. Untuk bertahan, perusahaan dituntut untuk beradaptasi, berinovasi, serta meningkatkan efisiensi operasional. Dalam hal ini, investor memiliki peran penting karena menyediakan modal, mendorong efisiensi, serta meningkatkan daya saing dan pertumbuhan perusahaan. Harga saham menjadi indikator utama dalam pengambilan keputusan investasi karena mencerminkan nilai dan kinerja perusahaan. Beberapa faktor keuangan yang memengaruhi harga saham antara lain Earning Per Share (EPS), Return on Equity (ROE), Current Ratio (CR), dan Debt to Equity Ratio (DER). EPS dan ROE mencerminkan kemampuan perusahaan menghasilkan laba dan menggunakan modal secara efisien, CR menunjukkan kemampuan melunasi kewajiban jangka pendek, sedangkan DER mengindikasikan tingkat ketergantungan pada utang. DER yang tinggi bisa menurunkan minat investor karena menunjukkan risiko keuangan yang tinggi. Penelitian ini menggunakan purposive sampling dari 95 perusahaan sektor industri dasar dan kimia yang terdaftar di BEI periode 2019–2022. Sebanyak 36 perusahaan dikeluarkan karena tidak secara konsisten mempublikasikan laporan keuangan, sehingga jumlah sampel akhir adalah 59 perusahaan dengan total 236 data selama 4 tahun pengamatan. Hasil penelitian menunjukkan bahwa EPS, CR, dan DER berpengaruh signifikan secara parsial terhadap harga saham, sedangkan ROE tidak berpengaruh signifikan secara parsial. Secara simultan, EPS, ROE, CR, dan DER berpengaruh dan signifikan terhadap harga saham.
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.
Pelatihan Penyusunan Anggaran Berbasis Microsoft Excel Bagi Pelaku UMKM Desa Baru Kecamatan Pancur Batu Megaria Elisabeth, Duma; B. Siahaan, Septony; H.P. Purba, Dimita; C. Ginting, Mitha; Sagala, Lamria; Rumapea, Melanthon; Napitupulu, Junika; Melianna, Saur; Yolanda Panjaitan, Rike; Mesakh, Januardi; N.B. Marbun, Sondang
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): February
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v2i1.457

Abstract

Kegiatan pengabdian kepada masyarakat merupakan salah satu tridharma perguruan tinggi di samping pengajaran, penelitian dan pengabdian kepada masyarakat yang wajib dilakukan oleh sivitas akademika perguruan tinggi. Melalui pengabdian masyarakat, Program Studi Akuntansi Universitas Methodist Indonesia hadir di hati masyarakat, khususnya Desa Baru, Kecamatan Pancur Batu, Kabupaten Deli Serdang. Tujuannya adalah untuk menerapkan hasil pembelajaran dan penelitian untuk pendidikan dan untuk menginformasikan kemajuan sosial sains. Aplikasi umum dari pengetahuan akuntansi yang kerap diterapkan dalam kasus ini mengenai pelatihan penyusunan anggaran untuk Usaha Mikro Kecil Menengah. Sebanyak 18 peserta dari pelaku UMKM mengikuti kegiatan pelatihan penyusunan anggaran berbasis Microsoft excel bagi pelaku UMKM. Kegiatan dibagi menjadi dua tahap, meliputi penjelasan umum penganggaran bagi UMKM dan sesi tanya jawab dari para peserta. Mengetahui hal tersebut, diharapkan masyarakat desa khususnya UMKM dapat menganggarkan dengan tepat dalam menyusun anggaran UMKM. Sebagai hasil dari kegiatan ini, masyarakat desa khususnya pelaku UMKM akan mendapatkan tambahan informasi dalam penyusunan anggaran bagi pelaku UMKM. Selain itu, para pembicara dan peserta berbagi pengalaman dalam memecahkan masalah yang dihadapi dalam penyusunan anggaran berbasis Microsoft excel bagi pelaku UMKM.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN STUDI KOMPARATIF PT TELKOM INDONESIA DAN SK TELECOM Wesli Andri Simanjuntak; Septony B. Siahaan
Jurnal Ilmiah METHONOMI Vol. 2 No. 2 (2016): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol2No2.pp59-78

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Telkom Indonesia dan SK Telecom periode tahun 2011-2015 serta perbandingan kinerja keuangan kedua perusahaan tersebut. Metode penelitian yang dilakukan adalah metode deskriptif kuantitatif yaitu metode yang memberikan keterangan lengkap bagi pemecahan masalah yang dihadapi dengan menggunakan statistik angka tertentu. Adapun teknik pengumpulan data dilakukan penulis yaitu dengan studi kepustakaan dan studi lapangan berupa dokumentasi. Data dokumentasi yang dikumpulkan berupa data sekunder yakni laporan keuangan tahun 2011-2015 kedua perusahaan. Analisis yang dilakukan menggunakan analisis rasio dan analisis komparatif terhadap laporan keuangan untuk menilai kinerja keuangan kedua perusahaan. Hasil penelitian dari 4 rasio yang dianalisis, rasio likuiditas perusahaan PT Telkom Indonesia tergolong bagus karena mampu menggunakan aktiva lancar dan kas sebagai jaminan hutang lancar, rasio solvabilitas juga bagus karena lebih menggunakan dana asset dan modal sendiri daripada dana hutang, namun rasio profitabilitas tidak bagus karena perusahaan belum mampu mengelola secara optimal penjualan, asset dan ekuitasnya untuk menghasilkan laba bersih, dan rasio aktivitas kurang bagus karena perputaran piutang dan aktiva tetap tidak dikelola secara efektif walaupun perputaran persediaannya pesat. Rasio likuiditas SK Telecom tergolong kurang bagus karena perusahaan masih kurang mampu mengoptimalkan aktiva lancar dan kas untuk memenuhi hutang lancar, namun rasio solvabilitasnya bagus karena perusahaan lebih menggunakan dana asset dan modal sendiri daripada dana hutang, rasio profitabilitasnya tidak bagus karena belum mampu mengelola penjualan, asset dan ekuitas untuk menghasilkan laba bersih, dan rasio aktivitasnya sedang karena tidak mampu memanfaatkan aktiva tetap secara efektif walaupun perputaran piutangnya bagus dan perputaran persediaannya pesat. Hasil perbandingan kinerja keuangan kedua perusahaan tersebut adalah kinerja keuangan PT Telkom Indonesia lebih bagus daripada SK Telecom, SK Telecom hanya unggul pada perputaran piutang sedangkan PT Telkom Indonesia unggul hampir pada semua rasio.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI LABA AKUNTANSI DAN IMPLEMENTASINYA TERHADAP KELANGSUNGAN HIDUP PERUSAHAAN PADA SEKTOR ANEKA INDUSTRI Septony B. Siahaan; Arthur Simanjuntak; Astri Madonna Damanik
Jurnal Ilmu Manajemen METHONOMIX Vol 4 No 1 (2021): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol4No1.pp1-16

Abstract

The purpose of this study is to test and analyze the factors that affect the value of accounting profits and their implementation on the company's survival in the multi-industry sector during the period 2016 to 2019. The company's survival in the study used a Price to Book Value (PBV) gauge. While accounting profit as a variable intervening in this study uses the measure Return on Assets (ROA). And Firm Size is measured by Logarithm Natural Total Assets. The sample used was 19 companies from 53 populations of various industrial sector companies listed on the Indonesia Stock Exchange for the period 2016-2019. Number of Observations as many as 76 observation data (19 Companies X 4 Years of Observation). Sampling method using Purposive Sampling. The study used multiple regression analysis and was processed using SPSS 25. The results of this study showed that Firm Size and DER partially had a negative and insignificant influence on ROA, and CR partially had a positive and significant influence on ROA. Firm Size, DER, and CR have a shared influence on ROA. Firm Sizes had a negative significant influence on PBV, Direct influence of DER, and CR had a positive and insignificant influence on PBV. Simultaneously Firm Size, DER, and CR had a significant influence on PBV. The direct influence of ROA has a positive significant influence on the PBV. Based on the results of the path analysis showed that the ROA variable did not successfully mediate or become the intervening variable of the Firm Size variable, DER in influencing the PBV. Based on the results of the path analysis shows that the ROA variable successfully mediated or became an intervening variable of the CR variable in influencing the PBV.
PENGARUH RETURN ON ASSET DAN RISK PROFILE TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Arthur Simanjuntak; Septony B. Siahaan; Rehulina Ibrena Br. Tarigan
Jurnal Ilmu Manajemen METHONOMIX Vol 6 No 2 (2023): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol6No2.pp75-91

Abstract

This study aims to determine the effect of return on assets and risk profile on firm value with good corporate governance as a moderating variable in the agricultural sector listed on the Indonesian stock exchange for the 2017-2021 period. This research is a type of causal research. The data used in this study is secondary data which can be accessed through the websites www.idx.co.id and www.idnfinancials.com. The population of this study consisted of 24 companies. The sampling method used in this study was purposive sampling and a total of 13 sample companies were obtained for 5 observation periods (2017-2021) with a total of 65 research observations. The technique used in this study is Moderated Regression Analysis (MRA) using the SPSS 22 program. The results of this study indicate that ROA, BRISK have no effect on firm value partially. Meanwhile, GCG can influence significantly by strengthening the relationship between ROA and company value. GCG can also affect or be able to moderate BRISK's relationship to firm value.
Co-Authors Albert Ronaldo Hutasoit Angeline Malik Anita Fitri Lumbantoruan Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Astri Madonna Damanik Avira Avira Beatrice Joyce Rimba Br. Sembiring, Vebina N. C. Ginting, Mitha Christofer Parmahan Sibarani Cynthia, Evelyn Damanik, Dennys Paulus Darusalam David Stephen Gerrad P Siahaan Deby Tobing Depi Erosna Br Tarigan Dewi Delima Hutagalung Dimita H. P. Purba Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Eldora Tris Louis Enjelina Patrisya Uli Br Sitorus Enjelina Sinaga Farida Sagala Ginting, Juni Elisa Sari Ginting, Mitha C. Ginting, Mitha Christina Gloria J. Silalahi Gracesiela Y Simanjuntak GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Handinata, Priscillia Hutapea, Rafidin Ijonris, Yusuf Ivo M. Silitonga Ivo Maelina Silitonga Ivo Maelina Silitonga Januardi Mesakh Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Juni Elisa Sari Ginting Junika Napitupulu Junita, Rahel Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Kuras Purba Lionel, Nicholas Listari Laia M. M. Pasaribu Pasaribu Malik, Angeline Melanthon Rumapea Merry Anna Napitupulu Mesakh, Januardi Michelle, Michelle Mitha Christina Ginting Mulatua Silalahi, Mulatua N.B. Marbun, Sondang Nababan, Dame Tiur Magdalena Nadeak, Heri Necia Mita Novalina Pasaribu Nurwijayanti Panggabean, Toman Panjaitan, Rike Y. Panjaitan, Rike Yolanda Pomelia Pomelia Pomelia, Pomelia Priscillia Handinata Purba, Dewi Driani Purba, Kuras Purnama Panggabean PUTRI JESICA SITORUS Rahel Junita Rahel Junita Rajagukguk, Ronald Hasudungan Ratih S. Panjaitan Rehulina Ibrena Br. Tarigan Rifaldo Jusye Ginting Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rimky Mandala Simanjuntak Rizka Teti Bertasi Br Sirait Robinhot Gultom Ronald Hasudungan Ronald Hasudungan Rajagukguk Ronald Hasudungan Rajagukguk Ruth Gratia Harianja Sagala, Lamria Sahala Purba Sahala Purba Santy Aji Sitohang Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. SIBARANI, APRIANI M. Sibarani, Christofer Parmahan Silitonga, Ivo M. Simanjuntak, Faido M.P. Simanjuntak, Gracesiela Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Siregar, Delima Siregar, Jeremia Siti Normi Sitohang, Santy Aji Sitorus, Enjelina Patrisya Uli Br Situmorang, Evlyn Sondang N.B. Marbun Sudianto, Lince Sunday Ade Sitorus Tandiono, Trys Hartono Tarigan , Depi Erosna Br Telaumbanua, Naomi Deswita Thomas Sumarsan Goh Tiur Rajagukguk, Tiur Tonida Charles Duha Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak Wie Shi Wudjud Willy Tan Yerisma Welly Yohana Putri Evelina Silalahi Yolanda Panjaitan, Rike Yosephine N. Sembiring Yosephine Sembiring Yuniana Yuniana