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All Journal JURNAL ILMIAH SIMANTEK Jurnal Pengabdian kepada Masyarakat Nusantara Education Achievement: Journal of Science and Research Kajian Akuntansi
TALENTA EMMA R. MARBUN
Universitas Sisingamangaraja XII Tapanuli
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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EFEKTIVITAS PENERAPAN KEBIJAKAN TRADING HALT DALAM MENCEGAH PANIC SELLING AKIBAT PANDEMI COVID - 19 (STUDY PADA BURSA EFEK INDONESIA TAHUN 2020) SANTY AJI SITOHANG; TALENTA EMMA R. MARBUN; WIE SHI WUDJUD
JURNAL ILMIAH SIMANTEK Vol 5 No 4 (2021): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this study is to: (1) find out whether the implementation of trading halt policy is effective in restraining the rateof decline of JCI on the Indonesia Stock Exchange due to the Covid-19 pandemic in 2020. (2) find out whether theimplementation of the trading halt policy is effective in preventing panic selling on the Indonesia Stock Exchange due to thecovid-19 pandemic in 2020. The method used in this research is descriptive analytical research with a qualitative approach.The results showed that: (1) The implementation of the trading halt policy was quite effective in restraining the rate of declineof the Composite Stock Price Index on the Indonesia Stock Exchange when facing the Covid-19 pandemic in 2020 so thatthe movement of the Composite Stock Price Index did not fall deeper, even a few days after the trading halt, the CompositeStock Price Index turned for the better and entered the green zone. (2) The implementation of the halt trading policy is quiteeffective in preventing panic selling on the Indonesia Stock Exchange due to the Covid-19 pandemic in 2020. When tradinghalt takes place investors have time to think rationally so as to avoid panic and emotion when making investment decisions.After trading halt finally investors returned to conduct their investment studies based on fundamental and technical analysisand proved that the movement of the Composite Stock Price Index in the IDX in 2020 did not fall deeper and even increased.
Penyuluhan Penerapan ISAK 35 Dalam Menyusun Laporan Keuangan Non Laba Pada Panti Asuhan Di Sumatera Utara Sahala Purba; Kristanty MN Nadapdap; Rahel Junita; Santy Aji Sitohang; Wie Shi Wudjud; Talenta Marbun; Sarah Gracella; Vebina Natalia; Ema Sitanggang; Novelita Manullang
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.1 Desember (2022): SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

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Abstract

Adapun tujuan dari penyuluhan ini adalah agar organisasi non laba yang ada di Indonesia ini khususnya di Sumatera Utara ini dapat menerapkan ISAK 35 dalam penyusunan laporan keuangan. Metode yang digunakan dalam penyuluhan ini adalah metode kualitatif deskriptip yaitu dengan melakukan wawancara langsung kepada bagian keuangan panti tentang bagaimana pencatatan keuangan yang dilakukan oleh panti selama ini. Penyuluhan ini dilakukan pada akhir Desember 2021 yang lalu di 3 (tiga) panti asuhan yaitu Panti gelora Kasih, Panti Kasih Murni dan panti asuhan Sendoro Medan. Adapun temuan yang terdapat dilapangan, ternyata ketiga panti ini tidak melakukan pencatatan keuangan sesuai dengan ISAK 35, panti asuhan hanya mencatat penerimaan kas dan pengeluaran kas saja.
DETERMINATION OF STRENGTHENING CITIZENS IN VILLAGE FUND MANAGEMENT Santy Aji Sitohang; Talenta Emma Marbun; Wie Shi Wudjud; Sahala Purba
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2252

Abstract

This research is conducted to explore and analyze whether accountability and citizen involvement can affect the strengthening of residents in managing village funds in the village of Rawang Panca Arga Subdistrict, Asahan Regency, North Sumatra Province. The population in this study is all BPD (Village Representative Agencies) in the village of Rawang Panca Arga Subdistrict. The sample used is a census, meaning all the population is included as a sample, which covers only 30 people when this research was carried out in April and May 2021. The results of this study indicate that only the variable raises has a positive and significant effect on strengthening citizens to manage village funds in the village of Rawang Panca Arga Subdistrict, while the accountability and community involvement variables have no effect, specifically when testing those variables together with the variables of openness, accountability, and residents' condition that have an influence on strengthening citizens in managing village funds. Keywords: Strengthening Citizen, Village Funds, Accountability, Management.
EVALUATION ANALYSIS OF SAMOSIR REGENCY GOVERNMENT PERFORMANCE EVALUATION VIEWED FROM FINANCIAL REPORT INFORMATION Talenta Emma Marbun; Santy Aji Sitohang; Sahala Purba
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2569

Abstract

This research aims to evaluate the financial performance of regional governments at several levels, including Regional Financial Autonomy Level, Fiscal Decentralization Level, PAD Effectiveness Level, PAD Efficiency Level, Regional Fiscal Effectiveness Level, Regional Fiscal Efficiency Level, and BUMD Contribution Level. This quantitative descriptive study examines the regional financial statistics of Samosir Regency from 2013 to 2020. Economic scale analysis is the data analysis method used. The findings show that the average value of Financial Autonomy Level is still meagre (6.93%); The level of Regional Financial Dependency is very high (91.65); The level of Fiscal Decentralization (6.30%) is deficient; PAD has an effectiveness rating of very effective (100.74%); 0.78% shows that PAD efficiency is very efficient. 115.41% is fiscal effectiveness; regional fiscal efficiency is quite effective (3.36%); the BUMD contribution of 6.40% is minimal. Keywords    : Financial Performance, District Government, financial Information.
The Influence of Social Media (Tiktok) in The Environment of PPKN Semester 3 Majors in the Application of Social Justice Values Case Study: Sisingamangaraja University XII North Tapanuli Meslin Silalahi; Talenta Marbun; Novridah Reanti Purba
Education Achievement: Journal of Science and Research Volume 5 Issue 1 March 2024
Publisher : Pusdikra-Publishing.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jsr.v5i1.1770

Abstract

The background of this research is how TikTok use influences social justice by analyzing how users understand and apply social values through the content they share and the content they watch. The research method involves qualitative analysis of TikTok content related to social justice, observation of user interactions, and interviews with a class of 22 UNITA 3rd semester students. The results of this study are that TikTok is very influential on the value of social justice. This depends on how students use it because TikTok has negative and positive impacts. TikTok's impact on social justice values depends on how to use the platform and how TikTok itself works.
Co-Authors Ema Sitanggang Meslin Silalahi Novelita Manullang Novridah Reanti Purba Rahel Junita Sahala Purba Santy Aji Sitohang Santy Aji Sitohang SANTY AJI SITOHANG Sarah Gracella Vebina Natalia WIE SHI WUDJUD