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All Journal JURNAL AKUNIDA Jurnal Media Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital GEOFORUM Jurnal Geografi dan Pendidikan Geografi Jurnal Gotong Royong
Sitorus, Lizvan M.
Universitas Pat Petulai
Agriculture, Biological Sciences & Forestry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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REKOMENDASI PENGELOLAAN KOPI BUBUK PADA HOME INDUSTRY CAP JEMPOL MELALUI PENDAPATAN DI KABUPATEN REJANG LEBONG Dodi Aprianto; Herawansyah Herawansyah; Lizvan M. Sitorus; Meko Gustian; Paisal Ansiska
Jurnal Media Ekonomi (JURMEK) Vol 26 No 1 (2021): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v26i1.1266

Abstract

Home industry that processes coffee beans into coffee powder is the Cap Jempol household industry where this industry processes coffee beans into ground coffee. The household industry for Cap Jempol is located in Air Bang Village, Curup Tengah District. The home industry has started its business since 1987 processing dry coffee beans into coffee powder. The purpose of this study includes to reveal the amount of revenue and income obtained from the ground coffee business in the Cap Jempol home industry and provide management recommendations to increase income. The type of data used in this research is primary data which is collected through direct interviews with respondents. The results of this study are the business of thumbprint coffee powder management obtains an average profit of Rp. 2,688,116, - per week with an average Boruto income of Rp. 10,201,667, - with a total production cost of Rp. 7,861,884, -. For business development, it can be done by increasing technology-based promotions such as penetrating online markets with more attractive brand design and product packaging, increasing the use of production technology and carrying out quality control on the products produced, increasing business capital, collaborating with sources of innovation in quality improvement. and production quantity.
REKOMENDASI PENEMBANGAN HOME INDUSTRY JAGUNG MARNING DESA BUKIT BARISAN KABUPATEN KEPAHIANG MELALUI ANALISIS PENDAPATAN Lizvan Mangatur Sitorus; Herawansyah Herawansyah; Dodi Aprianto; Meko Gustian; Paisal Ansiska
Jurnal Media Ekonomi (JURMEK) Vol 26 No 2 (2021): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

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

Abstract

The businessmen is the home industry, the home industry is a small business that has an important role in the growth of the region and the country. The home industry is the backbone of the populist economic system aimed at reducing the problem of unemployment in society. Management of marning corn is one of the management of agricultural products. Corn is one of the important food commodities and is a priority for research and development centers and is a source of vitamins and minerals to fulfill needs. This study aims to determine the income of the marning corn home industry and at the same time provide recommendations for sustainable management in improving the quality and quantity of marning corn products in Bukit Barisan Village, Kepahiang Regency. The method used in this researc is the income analysis, SWOT, and QSPM. The result of this research is the income from each production process is Rp. 234.168,-. with a production cost of Rp. 557,832,-. The development of a home industry for marning corn in Bukit Barisan Village can be done by increasing the amount of production and expanding the market, increasing product quality, cooperation with agencies related to business development, product branding.
METODE RISK PROFILE GOOD CORPORATE GOVERNANCE EARNING DAN CAPITAL (RGEC) UNTUK MENILAI TINGKAT KESEHATAN BANK PADA PT BANK RAKYAT INDONESIA Tbk Lizvan Mangatur Sitorus
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 2 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i2.95

Abstract

Abstract - This study aims to assess the soundness of the bank using the Risk Profile, Good Corporate Governance, Earning and Capital (RGEC) method for the 2018-2020 period. Based on the results of research, the health level of PT Bank Rakyat Indonesia Persero (Tbk) in 2018 to 2020 received a Composite Rating 1 (PK-1) which is "Very Healthy" because the determination of the composite rating is taken based on judgment from the results of each factor, namely the Risk Profile assessed by NPL and LDR, Good Corporate Governance taken from the results of self-assessment, Earnings using ROA and NIM and Capital using CAR more get a rating of one "Very Healthy". So that the results of the composite ranking of PT Bank Rakyat Indonesia Persero (Tbk) in 2018 to 2020 get the first rank, namely with the title "Very Healthy".
Evaluasi Kesadaran Menyusun Laporan Keuangan Pada Usaha Kecil Dan Menengah Di Kecamatan Curup Kota Tuti Hermelinda; Meriana; Lizvan Mangatur Sitorus
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 2 (2022): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v1i2.128

Abstract

Masih rendahnya kesadaran pelaku UKM terhadap manfaat dari laporan keuangan. Bila laporan keuangan yang dihasilkan oleh entitas sudah mencerminkan keadaan sebenarnya, maka laporan keuangan tersebut andal dan dapat dijadikan acuan bagi pihak yang berkepentingan, yaitu investor, pemerintah, karyawan bahkan masyarakat. Dengan adanya laporan keuangan, mereka dapat memisahkan data keuangan antara milik pribadi dan perusahaan. Permasalahan dalam penelitian ini adalah bagaimana tingkat kesadaran pelaku Usaha Kecil dan Menengah (UKM) dalam menyusun laporan keuangan. Penelitian ini bertujuan untuk mengetahui seberapa besar tingkat kesadaran pelaku UKM dalam menyusun laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif yaitu jenis penelitian yang menggunakan beberapa prosedur statistik untuk menghasilkan temuan baru. Khususnya untuk mengevaluasi kesadaran menyusun laporan keuangan pada usaha kecil dan menengah di Kecamatan Curup Kota. Adapun hasil penelitian ini adalah diperoleh skor variabel kesadaran dengan rata-rata 4,588 dan variabel laporan keuangan 4,169. Maka, hal ini menunjukkan bahwa pelaku UKM di Kecamatan Curup Kota telah sadar akan pentingnya informasi dan mencatat transaksi, serta pelaku UKM Kecamatan Curup Kota telah memahami tentang laporan keuangan dan sudah mengerti pentingnya menyusun laporan keuangan. Dari hasil perhitungan rata-rata dari kedua skor tersebut, maka skor tersebut memenuhi kategori skala sangat tinggi.
Pengaruh Kualitas Layanan Terhadap Kepuasan Nasabah Pada PT.Permodalan Nasional Madani (Persero),Tbk Cabang Rejang Lebong Cikit Apriyanti; Lizvan M Sitorus; Maya Novianti; Riya Notavia
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3106

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan nasabah pada PT Permodalan Nasional Madani (Persero), Tbk Cabang Rejang Lebong. Jumlah nasabah yang ada di Desa Barumanis Kecamatan Bermani Ulu saat ini berjumlah 150 orang dan merupakan nasabah yang secara rutin menerima kredit yang digulir oleh PT PNM untuk meningkatkan kualitas pelayanan dan menjaga mutu dari PT PNM maka dipandang perlu untuk dilakukan riset terkait dengan kepuasan nasabah terhadap pelayanan PT PNM. Responden penelitian ditentukan dengan menggunakan metode simple random sampling sehingga diperoleh 60 nasabah. Adapun alat analisis yang digunakan adalah Analisis Regresi linier berganda yang bertujuan untuk mengetahui pengaruh masing-masing variabel dan uji keseluruhan variabel. Hasil analisis data diketahui bahwa secara parsial (uji t) variabel variabel Tangible, Reliability, Responsiveness, Empathy, Assurance dalam pengujian mempunyai pengaruh terhadap kepuasan nasabah, akan tetapi berdasarkan hasil uji signifikasi di ketahui bahwa variabel Tangible, Reliability, Responsiveness mempunyai niali siginfikasi lebih dari 0,05 sedangkan variabel Empathy dan Assurance mempunyai nilai signifikasi kurang dari 0,05. Uji simultan (uji f) menyatakan bahwa nilai f-hitung lebih besar dari nilai f-tabel sehingga disimpulkan bahwa kualitas pelayanan berpengaruh nyata terhadap kepuasan pelanggan. Variabel tangible mempunyai nilai t-hitung 0.72 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.943 > 0.05 sehingga dapat disimpulkan bahwa variabel tangible berpengaruh dan signifikan. Variabel reliability mempunyai nilai t-hitung 1.310 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.196 > 0.05 sehingga dapat disimpulkan bahwa variabel reliability berpengaruh dan signifikan. Variabel Responsiveness mempunyai nilai t-hitung 1.919 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.60 > 0.05 sehingga dapat disimpulkan bahwa variabel responsiveness berpengaruh dan signifikan. Variabel Empathy mempunyai nilai t-hitung 2.031 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.047 < 0.05 sehingga dapat disimpulkan bahwa variabel Empathy berpengaruh dan tidak signifikan. Variabel Assurance mempunyai nilai t-hitung 3.414 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.001 < 0.05 sehingga dapat disimpulkan bahwa variable Assurance berpengaruh dan tidak signifikan. Hasil uji f-hitung diperoleh nilai 18.098 lebih besar dari nilai f-tabel 2,3683 sehingga dapat disimpulkan bahwa hasil uji keseluruhan variabel secara bersama berpengaruh nyata terhadap kepuasan nasabah.
Pengenalan Integrasi Big Data Dalam Akuntansi Pemerintah Guna Peningkatan Akurasi Dan Kecepatan Pelaporan Keuangan Desa Febrianto, Sucipto; Sinta, Dwi; Rini, Puspa; Oktari, Vivi; Novianti, Maya; Sitorus, Lizvan; Oktarina, Tika; Susanto, Edy
Jurnal Gotong Royong Vol 1 No 2 (2024): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i2.7673

Abstract

Technology's quick development has affected many industries, forcing them to adopt new technologies in order to stay up to date and adapt to changes. One industry that benefits greatly from the integration of technology is the banking sector. Village As public bodies in charge of overseeing state finances and resources, governments must place a high priority on accountability and transparency to guarantee the effective and efficient use of public monies. Fast and precise financial reporting has become essential, and in order to remain relevant, accounting firms have had to embrace and incorporate technology. In accounting, technology is essential. Systems that are integrated with information technology can improve accuracy and lower human error. Database systems, often known as Big Data, are one technological advancement that has a big influence on accounting procedures. The general public and village officials participated in this community service project, which was carried out in Sentral Baru Village. Village authorities struggle to adequately convey their financial management initiatives, and the community views the village government as dishonest in its handling of local funds. Thus, the goal of integrating technology into governmental financial management is to promote transparency and mutual trust by giving village officials and the community information and insights. An interactive lecture technique was employed for this community service project. Village leaders and the community consequently developed an awareness of financial management and its procedures.
Pengujian Kewajaran Saldo Akun Aset Tetap Atas Laporan Keuangan Pada PT AF Nanda Surya, Putu; Novianti, Maya; Febrianto, Sucipto; Sitorus, Lizvan
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.321

Abstract

Tujuan penelitian ini adalah mengetahui apakah saldo aset tetap pada PT AF yang tersaji di laporan keuangan per 31 Desember 2021 telah disajikan secara wajar atau tidak sesuai dengan SAK ETAP Bab 15. Metode yang digunakan dalam memperoleh data PT AF yaitu wawancara, observasi, dokumentasi, dan kuisioner. Teknik analisis data yang digunakan yaitu teknik analisis data deskriptif kualitatif menggunakan kuisioner pengendalian internal dan teknik analisis data deskriptif kuantitatif menggunakan pengujian substantif meliputi prosedur audit awal, pengujian analitik, pengujian terhadap akun rinci, pengujian terhadap transaksi rinci, dan pengujian kewajaran nilai aset tetap. Hasil dari teknik analisis data tersebut diperoleh tidak wajaranya saldo aset tetap yang tersaji di laporan keuangan tahun 2021 PT AF dikarenakan terdapat aset tetap yang rusak tetapi tidak dikeluarkan di daftar aset tetap dan inkonsisten perhitungan beban penyusutan pada tahun 2021 dan mengakibatkan selisih yang material pada perhitungan akumulasi penyusutan dan beban penyusutan aset tetap per book maupun per audit sehingga diperlukan penyesuaian atas permasalahan aset tetap PT AF di tahun 2021 agar perhitungan penyusutan kembali konsisten dan laporan keuangan dinilai wajar. Kata kunci: aset tetap, pengujian kewajaran aset tetap, inkonsistensi perhitungan beban penyusutan, audit aset tetap, SAK ETAP.
The Dynamics of Implementing Sustainability Accounting Standards in Improving Financial Transparency and Accountability Sitorus, Lizvan; Febrianto, Sucipto
GEOFORUM 2024: Volume 3 Nomor 2
Publisher : Program Studi Pendidikan Geografi FKIP Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/geoforumvol3iss2pp119-129

Abstract

This study analyzes the dynamics of implementing sustainability accounting standards in enhancing financial transparency and accountability. Various key standards, such as the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), International Financial Reporting Standards (IFRS) Sustainability Disclosure, and the Task Force on Climate-related Financial Disclosures (TCFD), have been adopted across different countries and industries to improve the disclosure of Environmental, Social, and Governance (ESG) information. This study employs a literature review approach to evaluate the global variations in the implementation of sustainability standards, as well as the challenges and opportunities associated with their adoption. The findings indicate that adopting sustainability standards contributes to greater financial transparency by providing stakeholders with broader access to corporate financial and non-financial data. Additionally, corporate accountability is enhanced through stricter reporting obligations and active engagement with investors and regulators. However, several challenges hinder implementation, including the lack of harmonization of standards at the international level, high implementation costs, and limitations in collecting and verifying sustainability data. On the other hand, opportunities to improve the effectiveness of sustainability accounting implementation continue to grow with the adoption of digital technologies such as artificial intelligence (AI), big data analytics, and blockchain, as well as the increasing awareness of ESG factors among investors. This study recommends the need for global harmonization of sustainability standards, the utilization of technology in reporting processes, and capacity building for companies in preparing sustainability reports. Thus, sustainability accounting is not only a regulatory compliance tool but also a business strategy that supports long-term sustainability and enhances corporate competitiveness in the global market.
REKOMENDASI PENGELOLAAN KOPI BUBUK PADA HOME INDUSTRY CAP JEMPOL MELALUI PENDAPATAN DI KABUPATEN REJANG LEBONG Aprianto, Dodi; Herawansyah, Herawansyah; Sitorus, Lizvan M.; Gustian, Meko; Ansiska, Paisal
Jurnal Media Ekonomi (JURMEK) Vol 26 No 1 (2021): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v26i1.1266

Abstract

Home industry that processes coffee beans into coffee powder is the Cap Jempol household industry where this industry processes coffee beans into ground coffee. The household industry for Cap Jempol is located in Air Bang Village, Curup Tengah District. The home industry has started its business since 1987 processing dry coffee beans into coffee powder. The purpose of this study includes to reveal the amount of revenue and income obtained from the ground coffee business in the Cap Jempol home industry and provide management recommendations to increase income. The type of data used in this research is primary data which is collected through direct interviews with respondents. The results of this study are the business of thumbprint coffee powder management obtains an average profit of Rp. 2,688,116, - per week with an average Boruto income of Rp. 10,201,667, - with a total production cost of Rp. 7,861,884, -. For business development, it can be done by increasing technology-based promotions such as penetrating online markets with more attractive brand design and product packaging, increasing the use of production technology and carrying out quality control on the products produced, increasing business capital, collaborating with sources of innovation in quality improvement. and production quantity.
REKOMENDASI PENEMBANGAN HOME INDUSTRY JAGUNG MARNING DESA BUKIT BARISAN KABUPATEN KEPAHIANG MELALUI ANALISIS PENDAPATAN Sitorus, Lizvan Mangatur; Herawansyah, Herawansyah; Aprianto, Dodi; Gustian, Meko; Ansiska, Paisal
Jurnal Media Ekonomi (JURMEK) Vol 26 No 2 (2021): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v26i2.1370

Abstract

The businessmen is the home industry, the home industry is a small business that has an important role in the growth of the region and the country. The home industry is the backbone of the populist economic system aimed at reducing the problem of unemployment in society. Management of marning corn is one of the management of agricultural products. Corn is one of the important food commodities and is a priority for research and development centers and is a source of vitamins and minerals to fulfill needs. This study aims to determine the income of the marning corn home industry and at the same time provide recommendations for sustainable management in improving the quality and quantity of marning corn products in Bukit Barisan Village, Kepahiang Regency. The method used in this researc is the income analysis, SWOT, and QSPM. The result of this research is the income from each production process is Rp. 234.168,-. with a production cost of Rp. 557,832,-. The development of a home industry for marning corn in Bukit Barisan Village can be done by increasing the amount of production and expanding the market, increasing product quality, cooperation with agencies related to business development, product branding.
Co-Authors Ansiska, Paisal Aprianto, Dodi Apriyanti, Cikit Dodi Aprianto Dodi Aprianto edy susanto Febrianto, Sucipto Firmansyah Jaya Pradana Herawansyah Herawansyah Herawansyah Herawansyah Herawansyah, Herawansyah Maya Novianti Meko Gustian Meriana Nanda Surya, Putu Notavia, Riya NOVIANTI, MAYA Oktari, Vivi Oktarina, Tika Puspa Rini Riya Notavia Sari, Laura Puspita Sellyka Khoyrunnisa Sinta, Dwi Sucipto Febrianto Tuti Hermelinda