Claim Missing Document
Check
Articles

Pemberdayaan UMKM Kabupaten Simalungun Melalui Penyuluhan Strategi Pemasaran, Digital Marketing dan Penyusunan Laporan Keuangan Sihite, Mislan; Saragih, Henri; Mesakh, Januardi; Ijonris, Yusuf; Gultom, Robinhot; Sianturi, Jeudi A. T. P.; Sinurat, Elperida J.; Sipayung, Tri Darma; Melianna, Saur; Sembiring, Rasmulia; Rajagukguk, Tiur; Marbun, Sondang Ni Bulan; Panggabean, Toman; Nadapdap, Kristanty M. N.; Purba, Jon Henri
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 2 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No2.pp161-164

Abstract

Simalungun Regency is one of the regencies in North Sumatra Province, Indonesia. This district is home to the Simalungun Batak people. The Community Service Team (PKM) provides enlightenment to the community and MSME actors in Simalungun Regency in order to increase their income. In general, mothers in the neighborhood live at home and therefore the PKM Team provides a way to increase their income. The aim of PKM is their knowledge and insight in managing a business. Apart from that, this PKM activity is to train the community and MSME players in running their businesses and this activity provides tips and strategies for managing a business, marketing strategies in doing business, preparing simple business bookkeeping, and the role of digital marketing in a business. This activity equips people in entrepreneurship and motivates them to become entrepreneurs. PKM participants are expected to have creative ideas and be able to run their businesses better, in terms of management, marketing and business capacity, which will ultimately increase income.
Improving MSME Marketing Performance Through Digital Business Literacy Mesakh, Januardi; Saragih, Rintan; Situmorang, Duma Rahel; Panjaitan, Rike Yolanda; Silalahi, Mulatua P.; Sipayung, Tri Darma; Sibarani, Apriani Magdalena; Sipayung, Saur Melianna; Simanjuntak, Rimky Mandala Putra; Nainggolan, Rahel Junita
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i7.10503

Abstract

Currently, digital business development is increasingly rapid. Digitalization plays a very important role for companies, especially MSMEs, to increase product sales. Consumers can easily access products through the service provider's digital services. Therefore, the aim of this community service is to provide an understanding of digital business skills to MSME stakeholders in Medan, North Sumatra, by involving 15 MSME actors. This is in line with one of the government programs to help MSMEs optimize the use of information and communication technology in their business operations, known as the MSME go digital program. This activity is expected to help MSME players better understand and improve their digital business capabilities and improve business performance.
Village Financial Management in Lumban Pea Village, Toba Regency Elisabeth, Duma Megaria; Saragih, Rintan; Nadapdap, Kristanty M.N.; Napitupulu, Junika; Purba, Dimita H.P.; Rumapea, Melanthon; Simanjuntak, Wesly A.; Silitonga, Ivo Maelina; Simanjuntak, Gracesiela Y.; Marbun, Sondang; Sipayung, Saur Melianna; Pratama, Putra; Tambunan, Jesica; Siregar, Elizabeth; Mesakh, Januardi
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.v2i6.7738

Abstract

This Community Service Activity aims to describe the extent of the changes in Permendagri Number 20 of 2018, Concerning Village Financial Management Guidelines, and is a revision of Permendagri 113 of 2014. Concerning Village Management Guidelines, and its relationship to Law Number 6 of 2014. 2014, About Villages. The source of data obtained is secondary data, by obtaining data from various literature on Village Laws, Government Regulations and Minister of Home Affairs regulations related to Village Financial and Wealth Management. The results of the description written are that Law 6 of 2014 concerning Villages is a reference for the creation and stipulation of Permendagri 113 of 2014 and revised to become Permendagri 20 of 2018 concerning Village Management Guidelines. The conclusion is that there are no very significant changes regarding the substance, Permendagri 113 of 2014, explaining the articles of the Village Law, and improvements are confirmed by Permendagri 20 of 2018, Concerning Village Financial Management Guidelines, which are strictly in accordance with the main duties and functions from the official who is responsible for managing village finances and assets.
Pengaruh Struktur Modal, Profitabilitas dan Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan Sektor Basic Materials di BEI Periode 2019-2023 Elsaday Br Silalahi, Ruth; Gultom , Robinhot; Melianna, Saur
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v5i2.1105

Abstract

This research aims to determine the Influence of Capital Structure, Profitability, and Dividend Policy on Company Value in Basic Materials Sector Companies listed on the Indonesia Stock Exchange for the 2019-2023 Period. The variables used in this study, the independent variable (X) consists of capital structure proxied by Debt to Equity Ratio, Profitability proxied by Return on Assets and dividend policy proxied by Dividend Payout Ratio and the dependent variable (Y) is Company Value proxied by Tobin's Q. The sample in this study was obtained by purposive sampling method. Based on the criteria and data processing process that have been set, 17 companies were determined as research samples. The data analysis technique used is multiple linear regression. The results of this study state that partially capital structure, profitability, and dividend policy have a positive and significant effect on company value. Simultaneously, the variables of capital structure, profitability and dividend policy have a significant effect on company value.
Pengaruh Struktur Kepemilikan, Struktur Modal, GCG dan Ukuran Perusahaan Terhadap Kinerja Keuangan di BEI Oktaviani Sinaga, Putri; Butarbutar, Hotlan; Melianna, Saur
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v5i2.1115

Abstract

This study aims to determine the influence of Ownership Structure, Capital Structure, Good Corporate Governance and Company Size on Company Financial Performance in Energy Sector companies listed on the Indonesia stock exchange for the period 2019-2023. The variables used in this study, the independent variable (X) consists of Ownership Structure proxied by Institutional Ownership (KI), Capital Structure proxied by Debt to Equity Ratio (DER), Good Corporate Governance proxied by Independent Board of Commisioners (DKI) and Company Size by Ln (TA) and the dependent variable (Y) is Financial Permormance proxied by Return on Assets (ROA). The sample in this study was obtained using the purposive side method.Based on the criteria and data processing process that were set, 25 companies were determined as research samples. The data analysis technique used was multiple linear regression. The results of this study state that the influence between ownership structuree, capital structutre, good corporate governance, and company size has a simultaneous effect on the financial performance of the Energy sector listed on the Indonesia Stock Exchange (IDX).
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Cristian Sitohang, Jose; Butar-Butar, Hotlan; Melianna Sipayung, Saur
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 7 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i7.2025.2946-2960

Abstract

Penulisan ini bertujuan untuk menganalisis sejauh mana dampak dari Kebijakan Pembagian Dividen, Struktur Modal (Leverage), serta Tingkat Keuntungan (Profitabilitas) terhadap Valuasi Perusahaan pada sektor Barang Konsumsi Non-Essensial yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2023. Penelitian ini mengadopsi sejumlah variabel, di mana variabel bebas (X) mencakup Kebijakan Dividen yang diukur menggunakan rasio pembagian dividen (Dividend Payout Ratio/DPR), Leverage yang dinyatakan melalui rasio utang terhadap ekuitas (Debt to Equity Ratio/DER), serta Profitabilitas yang dihitung berdasarkan tingkat pengembalian aset (Return on Assets/ROA). Sementara itu, variabel terikat (Y) adalah Nilai Perusahaan yang diwakili oleh rasio Tobin’s Q. Pemilihan sampel dalam studi ini dilakukan melalui pendekatan purposive sampling, yaitu dengan menentukan subjek berdasarkan kriteria tertentu yang telah ditetapkan sebelumnya. Setelah proses seleksi dan pengolahan data dilakukan, sebanyak 48 entitas perusahaan ditetapkan sebagai objek dalam kajian ini. Metode yang diterapkan untuk menganalisis data adalah regresi linear berganda. Temuan dari penelitian ini menunjukkan bahwa Kebijakan Dividen tidak memiliki dampak yang berarti terhadap valuasi perusahaan, sementara Leverage memberikan pengaruh yang signifikan terhadap nilai korporasi, demikian pula Profitabilitas yang juga terbukti secara signifikan memengaruhi nilai perusahaan.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Doharni Simanjuntak, Viona; Butar-Butar, Hotlan; Melianna, Saur
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 7 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i7.2025.2961-2974

Abstract

Studi ini dimaksudkan untuk mengidentifikasi sejauh mana dampak dari Tata Kelola Perusahaan yang Efektif, Tingkat Keuntungan, serta Skala Entitas Usaha terhadap Citra Perusahaan dalam industri Teknologi yang tercatat di Bursa Efek Indonesia selama kurun waktu 2019 hingga 2023. Faktor-faktor yang dianalisis dalam kajian ini mencakup variabel bebas (X), yang meliputi Tata Kelola Perusahaan yang Efisien yang diukur melalui Kepemilikan oleh Lembaga, Profitabilitas yang direpresentasikan oleh Rasio Pengembalian Aset, dan Ukuran Perusahaan yang dinilai melalui Logaritma dari Total Aset, serta variabel terikat (Y) yaitu Nilai Entitas Usaha yang digambarkan dengan indikator Tobin’s Q. Contoh unit dalam studi ini ditentukan melalui pendekatan purposive sampling. Mengacu pada sejumlah persyaratan dan tahapan pengumpulan informasi, diperoleh sebanyak 20 entitas usaha yang dijadikan objek pengamatan. Metode pengolahan informasi yang diterapkan dalam riset ini adalah regresi linier berganda. Keluaran riset ini menyatakan bahwasanya Good Corporate Governance berpengaruh positif dan signifikan terhadap Nilai Perusahaan, Profitabilitas tidak berpengaruh signifikan  terhadap Nilai Perusahaan, dan Ukuran Perusahaan tidak  berpengaruh signifikan terhadap Nilai Perusahaan.
Meningkatkan Kolaborasi dalam Berwirausaha di Desa Parapat Kabupaten Simalungun Napitupulu, Junika; Gultom, Robinhot; Sianturi, Jeudi A. T. P.; Sinurat, Elperida J.; Sihite, Mislan; Purba, Jon Henri; Panggabean, Toman; Butar-Butar, Hotlan; Rajagukguk, Tiur; Normi, Siti; Melianna, Saur; Br. Saragih, Rintan; Marbun, Sondang N. B.; Panjaitan, Maludin; Silalahi, Sahat P. Remus; Panjaitan, Mangasa; Siregar, Selamat; Nadapdap, Kristanty M. N.; Winarto, Winarto; Hutabarat, Jansen
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

This community service aims to educate that collaborating in entrepreneurship is important. This PKM took place in Parapat Village, Simalungun Regency, and the method used was by means of lectures, discussions, and question-and-answer sessions. It was explained that there are many ways to collaborate in developing a business or as an entrepreneur. In this meeting, a discussion was held so that the business being carried out and its problems were known. Finally, it was discovered that the most common problem lately was business capital and the need for local government support to support and protect the business.
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.
PENGARUH UKURAN PERUSAHAAN, TANGIBILITY, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Daniel Pramana Surbakti; Robinhot Gultom; Saur Melianna
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.12174

Abstract

This study aims to examine and analyze the effect of company size proxied by natural logarithm of total assets (LNTA), Tangibility proxied by the fixed assets ratio (FAR), and liquidity proxied by the current ratio (CR) on company value proxied by the price to book value ratio (PBV) in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study consisted of 92 companies, with a sample of 61 companies selected using purposive sampling. The data analysis method used was multiple linear regression analysis. The results show that partially, the variables of company size,tangibility, and liquidity have a positive and significant effet on company value. Simultaneously, these three independent variables also have a positive and significant effect on company value. The coefficient of determination test results show that LNTA, FAR, and CR are able to explain 99.3% of the variation in company value, while the remaining 0,7% is infuluenced by other variables outside the research model.
Co-Authors Angelina Sianipar Arthur Simanjuntak Ary Kharisty K.S, Ary Kharisty K.S B. Siahaan, Septony Br Samosir, Desry Romauli Br. Saragih, Rintan Butar-Butar, Hotlan Butar-Butar, Mega Apriyani Butarbutar, Hotlan C. Ginting, Mitha Chanro Sitorus Cristian Sitohang, Jose Daniel Pramana Surbakti Dimita Hemalli Premasari Purba Doharni Simanjuntak, Viona Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Elperida Juniarni Sinurat Elsaday Br Silalahi, Ruth Farida Sagala Franz Pratama Putra Ginting, Mitha C Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gultom , Robinhot H.P. Purba, Dimita Henri Saragih, Henri Hotlan Butarbutar Hutabarat, Jansen Ijonris, Yusuf Ita Florentina Simbolon Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Jeudi A. T. P. Sianturi Jhoni Maslan Jon Henri Purba Jon Henri Purba, Jon Henri Junenti Silalahi Junika Napitupulu Kristanty M N Nadapdap Kristanty M N Nadapdap Maludin Panjaitan Manalu, Theresia Mangasa Panjaitan Mangasa Panjaitan, Mangasa Marbun, Sondang Marbun, Sondang N. B. Marbun, Sondang Ni Bulan Markus Doddy Simanjuntak Markus Doddy Simanjuntak Markus Doddy Simanjuntak Megaria Elisabeth, Duma Melanthon Rumapea Melisa Ratna Sari Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mira Sartika Br. Sembiring Mira Sartika Sembiring Mislan Sihite, Mislan Mitha Christina Ginting Mulatua Silalahi, Mulatua Munthe, Pupu Sulayas Br N.B. Marbun, Sondang Nadapdap, Kristanty M N Nadapdap, Kristanty M. N. Nadapdap, Kristanty M.N Nadapdap, Kristanty M.N. Nainggolan, Rahel Junita Nurwijayanti Oktaviani Sinaga, Putri Panggabean, Toman Panjaitan, Rike Yolanda Pupu Sulayas Br Munthe Purba, Dimita H P Purba, Dimita H.P. Purba, Juliansen Samuel Purba, Yolanda V. Putra Pratama Rahel Junita Nainggolan Rasmulia Sembiring Rike Y. Panjaitan Rike Yolanda Panjaitan Rini Regina Ginting Rini Regina Ginting Rintan Saragih Rintan Saragih, Rintan Rio J. Tambunan Rizky Oprandi Habibie Tanjung Robinhot Gultom, Robinhot Rommel Sitohang Sagala, Lamria Sahat Parulian Remus Silalahi Saragih, Rintan Br. Selamat Siregar Selamat Siregar Septony B. Siahaan Siahaan, Septony Siahaan, Septony B Sianipar, Angelina Sianturi, Anggriyani Sianturi, Jeudi A T P Sianturi, Jeudi A. T. P. Sianturi, Jeudi A.T.P Sianturi, Jeudi A.T.P. Sibarani, Apriani Magdalena Sihite, Duma Sihombing, Ketrin T.J Silalahi, Sahat P. Remus Silalahi, Yohana Putri Evelina Simanjuntak , Markus Doddy Simanjuntak, Chintia Angri Br Simanjuntak, Gracesiela Y. Simanjuntak, M Doddy SIMANJUNTAK, MARKUS DODDY Simanjuntak, Rimky Mandala Putra Simanjuntak, Wesly A. Sinaga, Anton A. P. Sinurat, Benedikta Gracesella Sinurat, Siti Normi Sipayung, Tri Darma Sirait, Enrique Christoper Jeremias Siregar, Elizabeth Siti Normi Siti Normi, Siti Sitohang, Rommel Sitorus, Chanro Sondang N.B. Marbun Sondang Ni Bulan Marbun Sondang Nibulan Marbun Sumarsan, Thomas Tambunan, Jesica Tiur Rajagukguk Tiur Rajagukguk, Tiur Toman Panggabean Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Vera Triyanti Veraci Silalahi Wesly Andri Simanjuntak Winarto WINARTO Winarto Winarto Winarto Winarto Yolanda Panjaitan, Rike Yolanda Pitaloka Yosephine Sembiring