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Cash Expenditure Accounting System on Pt. Pelni Cabang Medan Eva Rianty Angelina Sitanggang*; Leonardo Lumbanraja; Syamsuddin Syamsuddin
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.34010

The application of a cash disbursement accounting system in a company is very important because by implementing a cash disbursement accounting system, the company can monitor and control the course of the company's operating activities so that they can run as they should. Likewise with PT. PELNI implements a cash disbursement accounting system which consists of elements that are closely related to each other, namely documents used, records used, functions that are closely related, reports produced, internal controls, and cash disbursement flows. However, there are several elements whose implementation is not in accordance with the existing theory, so it is necessary to conduct research and study the existing system at PT. PELNI. From the results of this study, a discussion was obtained that the use of documents for cash disbursements must be distinguished for cash disbursements whose nominal amounts are large and whose nominal amounts are relatively small. The merging of functions in the cash disbursement process is not justified because it will trigger acts of abuse of the authority given resulting in fraud and misappropriation of company cash. Formation of petty cash in the company for relatively small expenses is really needed because it will be easier to handle and supervise.

Cash Expenditure Accounting System on Pt. Pelni Cabang Medan Eva Rianty Angelina Sitanggang*; Leonardo Lumbanraja; Syamsuddin Syamsuddin
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.34010

The application of a cash disbursement accounting system in a company is very important because by implementing a cash disbursement accounting system, the company can monitor and control the course of the company's operating activities so that they can run as they should. Likewise with PT. PELNI implements a cash disbursement accounting system which consists of elements that are closely related to each other, namely documents used, records used, functions that are closely related, reports produced, internal controls, and cash disbursement flows. However, there are several elements whose implementation is not in accordance with the existing theory, so it is necessary to conduct research and study the existing system at PT. PELNI. From the results of this study, a discussion was obtained that the use of documents for cash disbursements must be distinguished for cash disbursements whose nominal amounts are large and whose nominal amounts are relatively small. The merging of functions in the cash disbursement process is not justified because it will trigger acts of abuse of the authority given resulting in fraud and misappropriation of company cash. Formation of petty cash in the company for relatively small expenses is really needed because it will be easier to handle and supervise.

Implementation of Transformational Management on Lecturer Performance and Motivation at the Indonesian Institute of Business and Computers Raja, Edward A. Lbn.; Rosli, Rozaini Binti; Sitanggang, Eva Rianty
Journal Of Accounting Management Business And International Research Vol 2, No 2 (2023): October 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i2.931

The implementation of transformational management on the performance and motivation of lecturers at the Indonesian Institute of Business and Computers really needs to be done by a leader in an institution or organization. Research on the implementation of transformational management on the performance and motivation of lecturers at the Indonesian Institute of Business and Computers has been carried out. This research is an empirical study at the Indonesian Institute of Business and Computers. The purpose of this research is to see the implementation of transformational management on the performance and motivation of lecturers at the Indonesian Institute of Business and Computers. From the research results, the role of transformational management becomes very important in the success of an organization for the performance of its subordinates. This research is a descriptive study with a sample of 62 permanent lecturers regarding the performance and motivation of lecturers at the Indonesian Institute of Business and Computers. The technique used in carrying out this research was distributing questionnaires to all respondents to be filled out and collected. From the results of the tabulation of research data on the indicators of lecturer motivation, it was obtained by 85.00% and for the performance indicators, it was obtained by 86.67%. From the results of the study it was concluded that the implementation of transformational management on the performance and motivation of lecturers at the Indonesian Institute of Business and Computers was very good.

Aksi Nyata Untuk Kemajuan Desa LobuSiregar I Sitanggang, Eva Rianty Angelina; Sitanggang, Holan Dianju Melva Meinaria; Sitorus, Rio Damar; Zagoto, Yiska Dayanti; Purba, Enjelina; Raja, Reinhard Bungaran Lumban
Jurnal Pengabdian Masyarakat Mentari Vol. 1 No. 7 (2025): Februari
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v1i7.58

Kuliah Kerja Nyata (KKN) merupakan salah satu bentuk pengabdian kepada masyarakat yang bertujuan untuk memberikan solusi atas permasalahan desa mitra. Kegiatan ini dilaksanakan di Desa LobuSiregar I, Kecamatan Siborongborong, Kabupaten Tapanuli Utara, dengan tema Menuju Desa Cerdas dengan Kolaborasi Kampus. Program ini berfokus pada pendidikan, kesehatan, administrasi desa, serta infrastruktur informasi. Metode yang digunakan meliputi pendekatan partisipatif, edukatif, dan kolaboratif. Hasil dari program ini menunjukkan peningkatan kesadaran masyarakat akan pentingnya pendidikan dan kesehatan, efisiensi dalam administrasi desa, serta perbaikan sistem informasi desa. Kendala utama yang dihadapi adalah minimnya kesadaran masyarakat terhadap kebersihan lingkungan dan penggunaan teknologi administrasi. Dengan sosialisasi dan pelatihan, hambatan ini dapat dikurangi. Diharapkan kegiatan ini dapat memberikan manfaat berkelanjutan bagi masyarakat.

Assessment of Financial Performance Using Financial Statement Analysis: Evidence from PT Astra Internasional Tbk Anglina, Eva Rianty; Maduwu, Wilhelmus; Edward Alezandro Lbn. Raja
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.102175

This study addresses a critical gap in understanding the long-term impact of the COVID-19 pandemic on the financial strategies of large corporations in Indonesia. This research aims to analyze the financial performance of PT Astra Internasional Tbk during the period 2020–2024 through a financial statement analysis approach. The main focus of the research is directed at the use of financial ratios, such as liquidity, solvency, activity, and profitability ratios, to obtain a comprehensive picture of the company's financial condition. The research method used is a case study with a quantitative descriptive approach, which processes secondary data in the form of the company's annual financial statements. The results of the analysis show that there are dynamics of financial performance influenced by macroeconomic conditions, the COVID-19 pandemic, and the national economic recovery in the following period. The liquidity and solvency ratio shows the company's ability to maintain financial stability, while the profitability ratio emphasizes the efficiency of management in generating profits. On the other hand, fluctuations in activity ratios indicate challenges in optimizing asset utilization. Overall, PT Astra Internasional Tbk managed to maintain a relatively stable financial performance with a positive growth trend at the end of the analysis period. These findings confirm that the analysis of financial statements is an important instrument in assessing the financial health of the company, as well as providing strategic information for investors, creditors, and management in decision-making.

Pelatihan Mendeley, Tracing Journal dan Penulisan Sitasi di Journal Sitanggang, Eva Rianty; Syamsuddin, Syamsuddin; Nurmalini, Nurmalini
Jurnal Mitra Pengabdian Farmasi Vol. 2 No. 3 (2023): Juni 2023
Publisher : Akademi Farmasi YPPM Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar

In carrying out Tridharma activities in higher education, all students and lecturers in tertiary institutions need to understand the principles of good and scientific research so that the results of their writing can be of high quality. However, many writers experience difficulties in conducting research where one of the questions is the accuracy of the author in seeing the errors in the writing produced to be published on social media in the context of spreading knowledge. One of the tools used to see author errors is the Mendeley Application which assists researchers in producing good and scientific writing. Then the results of scientific work must be supported by references from various reading sources that strengthen the value of our research results which are called citations. Overall, the results of scientific work produced by students and lecturers must go through various scientific stages so that they have good value which is disseminated through national and international journals.

Information Asymmetry Effect on Stock Liquidity Effect on Dividend Payout in Market Microstructure in Indonesia Singh, Sanju Kumar; Christiana, Nova; Upadhyay, Jitendra Prasad; Niroula, Ballav; Sitanggang, Eva Rianty Angelina
Airlangga Journal of Innovation Management Vol. 5 No. 3 (2024): Airlangga Journal of Innovation Management
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ajim.v5i3.55951

The impact of market microstructure in shaping corporate governance has been distinguished in several previous research. Market Microstructure becomes prominent factor in emerging markets. This study tested the effect of market microstructure, in the scheme of stock liquidity, on dividend payouts. This study has set focus mainly on the impact of stock liquidity on the corporate payout policy. Later, the researcher examined the interaction given to the stock liquidity factor with information transparency and agency problem properties since the researcher believed that transparency is linked to the and, subsequently, affecting the corporate agents. This research examined observations using quantitative research method, Tobit regression on 256 non-financial firms of the Indonesian capital market during 2010-2018. Stock liquidity significantly impacted dividend policy. The result showed robustness with other stock liquidity measures. This study found that information asymmetry and agency problems had a moderation effect on stock liquidity effect on dividend payout. However, the interaction of stock liquidity and disparity of control rights and cash flow rights did not give a moderation effect on the dividend payout policy. The result supports the notion that dividend payout is an outcome of firm good governance and an inverse of dividend signaling theory.

Optimasi Pemeliharaan Ayam Kampung Semi-Intensif oleh Remaja Panti: Evaluasi Pre–Post Pelatihan dan Survival Rate Ginting, Tampe Tuah Malem; Raja, Edward Alezandro Lumban; Sitanggang, Eva Rianty
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.737

Program ini bertujuan mengoptimalkan pemeliharaan ayam kampung melalui pelatihan praktik bagi remaja panti, serta mengevaluasi dampaknya terhadap kompetensi teknis dan survival rate (SR). Kegiatan dilaksanakan dalam skema semi-intensif dengan modul inti kandang & biosekuriti, manajemen pakan & air, dan kesehatan dasar. Desain evaluasi menggunakan pendekatan pre–post pada dua luaran: (1) skor kompetensi praktik (rubrik observasi), dan (2) indikator performa pemeliharaan (SR, rata-rata pertambahan bobot harian/ADG, rasio konversi pakan/FCR, kepatuhan SOP). Data dianalisis menggunakan uji t berpasangan atau Wilcoxon, disertai effect size (Cohen’s d). Hasil menunjukkan peningkatan bermakna pada skor kompetensi peserta, diikuti perbaikan indikator pemeliharaan, khususnya SR dan kepatuhan SOP kandang. Temuan menegaskan bahwa pembelajaran berbasis praktik pada budidaya ayam kampung efektif meningkatkan keterampilan teknis remaja panti dan kinerja pemeliharaan. Implikasi praktis meliputi penyusunan SOP sederhana, jadwal monitoring mingguan, serta integrasi materi keselamatan kerja. Studi ini merekomendasikan pendampingan lanjutan untuk menjaga konsistensi praktik dan perluasan indikator ke aspek produktivitas panen dan biaya pakan.

Pengaruh Harga terhadap Tingkat Penjualan Tiket pada Makmur/Halmera (Analisis SWOT) Sitorus, Risky Manuntun Agus Pranata; Sitanggang, Eva Rianty Angelina; Edward A. Lbn. Raja
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 1 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.5972

This study aims to analyze the effect of price on ticket sales at PT. Makmur/Halmahera using the SWOT analysis method. PT. Makmur/Halmahera faces price competition from competitors offering cheaper tickets, as well as limitations in adapting to online ticketing technology. Ticket sales data from April, May, and June 2024 were analyzed to evaluate sales fluctuations. The results showed that the premium pricing strategy of Rp215,000 per ticket created a perception of high quality but was less attractive to price-sensitive customers. In addition, the significant decline in sales 43.8% from April to May and 7.85% from May to June—indicates the need for innovation in services and promotional strategies. The SWOT analysis identified strengths such as service quality and company reputation, weaknesses in pricing and lack of innovation, opportunities to improve digital services, and threats from intense competition. Recommendations include developing an online ticketing system, improving service quality, and implementing aggressive digital promotions to enhance competitiveness and maintain customer loyalty.

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