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All Journal JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Management, Accounting and Technology (JEMATech) EQIEN - JURNAL EKONOMI DAN BISNIS MABIS: Manajemen dan Bisnis Jurnal Ilmiah Edunomika (JIE) JURNAL ILMIAH MAKSITEK JURNAL ILMIAH SIMANTEK JURNAL ILMIAH KOHESI Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Jurnal Visi Pengabdian Kepada Masyarakat DEVELOPMENT : Journal of Community Engagement Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Pengabdian Ahmad Yani Jurnal Pengabdian Masyarakat Bangsa Journal of Economic and Business (JEB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Martin Luter Purba
Universitas HKBP Nommensen
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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAGERIAL DENGAN KEADILAN DISTRIBUTIF ANGGARAN DAN KEADILAN PROSEDURAL ANGGARAN SEBAGAI VARIABEL INTERVENING PADA RUMAH SAKIT ESTOMIHI MEDAN Hendrik Elisa Sutejo Samosir; Martin Luter Purba; Hanna M. Damanik
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 4 No 2 (2021): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol4No2.pp113-120

Abstract

Penelitian ini bertujuan untuk mengetahui pentingnya keadilan dalam penyusunan anggaran, baik secara distributif anggaran maupun keadilan procedural anggaran sebagai interveningnya. Desain penelitian ini bersifat explanatoryresearch yang bertujuan untuk memperoleh gambaran tentang partisipasi penyusunan anggaran terhadap kinerja manajerial dalam menggunakan keadilan distributif anggaran dan keadilan procedural anggaran sebagai variable intervening yang dilakukan pada . Teknik analisis data dalam penelitian ini menggunakan pendekatan variance based atau component based dengan PLS orientasi analisis yang menunjukkan bahwa semakin baik partisipasi karyawan dalam penyusunan anggaran akan berdampak semakin tingginya keadilan distribusi angggaran dan keadilan prosedural angggaran, semakin baik keadilan distribusi anggaran akan berdampak pada peningkatan kinerja managerial rumah sakit Estomihi Medan, semakin baik keadilan prosedural anggaran akan berdampak pada peningkatan kinerja managerial rumah sakit Estomihi Medan.
ANALISIS DAMPAK SOSIALIASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL INTERVENING PADA PEGAWAI RUMAH SAKIT ESTOMIHI MEDAN Hendrik E. S. Samosir; Hanna M. Damanik; Martin Luter Purba
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 1 (2021): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No1.pp24-31

Abstract

This study aims to see the effect of tax socialization obtained by employees on employee compliance at Estomihi Hospital Medan by using tax knowledge as an intervening variable. This research is field research, and the research design is explanatory using 60 respondents as the research sample. The results of this study indicate that the better the socialization provided to taxpayers will have an impact on increasing the knowledge of taxpayers; The better knowledge of taxation will have an impact on increasing taxpayer compliance in carrying out their obligations; Tax socialization does not directly impact on taxpayer compliance through taxation socialization will provide knowledge to taxpayers so that taxpayers who have good knowledge will have compliance in carrying out their obligations as good taxpayers.
Sosialisasi dan Pelatihan Keuangan Wirausaha bagi Para Penenun Ulos di Desa Sigaol Timur, Kecamatan Uluan, Kabupaten Toba, Sumatera Utara Hanna Meilani Damanik; Martin Luter Purba; Hendrik E. S Samosir; Halomoan Sihombing; Bonifasius Tambunan
Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 3 No. 1 (2025): Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/komunitas.v3i1.113

Abstract

The purpose of this community service is to provide a better understanding of Ulos weaving business actors in Sigaol in order to make regular business financial administration and to provide knowledge to Ulos weaving business actors in order to make business financial planning effectively. The method used is to introduce and socialize community service programs to ulos weavers to convey the background and objectives of the activity, introduction and training in making business plans, making profit and loss statements, balance sheets and financial reports and conducting evaluations to determine the success of the training that has been given to Ulos weavers. The ulos weavers in Sigaol Timur Village are still in the stage of starting their business and are currently included in the MSME group. Currently there are around 20 weavers who are members of the Bintang Maratur Ulos Weaving Group. This community service activity was carried out well and is expected to provide an outcome where the ulos business owners in Porsea and their employees get motivation and are expected to increase their competence, especially in terms of financial management so that they can have a higher competitive advantage.
PENDAMPINGAN MASYARAKAT DAN OPTIMALISASI PELAYANAN PEREKAMAN E-KTP MELALUI PENDEKATAN PARTISIPATIF DI KECAMATAN MEDANG DERAS Flinderiva Sitorus; Martin Luter Purba
DEVELOPMENT: Journal of Community Engagement Vol. 4 No. 4 (2025): Desember
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/rg7q8n43

Abstract

Electronic Identity Card (E-KTP) recording services are a crucial part of population administration, ensuring legal certainty and fulfilling civil rights. In MEDANG Deras District, the implementation of E-KTP recording services still faces various challenges, such as limited facilities and infrastructure, technical equipment and network disruptions, and poor public understanding of service procedures and requirements. This community service initiative aims to improve the quality of E-KTP recording services through mentoring and direct community participation. The approach used is participatory, using qualitative descriptive methods through field observations, applicant assistance, and direct involvement in the administrative service process. Assistance is provided by explaining the service flow, assisting with document completion, and supporting officials in the population data recording process. The results of the activity indicate that mentoring and direct participation can improve public understanding, streamline the service process, reduce administrative errors, and increase the effectiveness of official work. This effort also encourages the creation of more orderly, responsive, and community-oriented services to support population administration at the sub-district level.
PENYUSUNAN DATA BLT DESA/KELURAHAN KECAMATAN NAINGGOLAN DALAM PENGELOLAAN INFORMASI BANTUAN SOSIAL Jhon B.J. Situmorang; Martin Luter Purba
DEVELOPMENT: Journal of Community Engagement Vol. 4 No. 3 (2025): September
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/8vh2vh36

Abstract

This study examines the compilation of village-level Direct Cash Assistance (BLT) data as an efficiency measure in managing social assistance information in Nainggolan Sub-district. The topic was chosen due to problems of inconsistent data formats and incomplete recipient identities, which complicate administrative processes. The method applied is descriptive qualitative, utilizing physical documents as secondary administrative data that were reorganized, validated, merged, and standardized using Microsoft Excel. The findings indicate that BLT data can be organized more neatly, documented, and consistent, while also providing an overview of variations in compliance among villages. In conclusion, BLT data compilation is a strategic step to improve efficiency in information social assistance management, and opens opportunities for digital governance development at the village level.
SOSIALISASI PENGISIAN SPT TAHUNAN SECARA ONLINE DENGAN MENGGUNAKAN E-FILLING PADA PEGAWAI KESEHATAN RUMAH SAKIT ESTOMIHI MEDAN Hendrik E.S. Samosir; Martin Luter Purba; Hanna Meilani Damanik
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Volume 6 No. 2 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i2.44503

Abstract

Pelaporan Surat Pemberitahuan Tahunan (SPT) melalui sistem e-Filing merupakan upaya pemerintah dalam meningkatkan efisiensi dan transparansi sistem perpajakan. Namun, masih banyak pegawai di sektor kesehatan, termasuk di Rumah Sakit Estomihi Medan, yang mengalami kesulitan dalam memahami dan menggunakan sistem ini secara mandiri. Tujuan dari kegiatan pengabdian ini adalah untuk meningkatkan pemahaman dan keterampilan pegawai rumah sakit dalam melaporkan SPT tahunan secara online melalui e-Filing, serta meningkatkan kesadaran akan pentingnya kepatuhan pajak. Metode yang digunakan adalah Participatory Action Research (PAR), dengan pendekatan teoritis, praktik langsung, sesi tanya jawab, bimbingan teknis, serta evaluasi dan umpan balik. Kegiatan ini melibatkan 32 peserta dan menunjukkan hasil positif: 84% peserta menyatakan materi mudah dipahami, 87% merasa pelatihan bermanfaat untuk pelaporan pajak, dan 82% merasa puas dengan pelatihan. Namun, beberapa peserta mengusulkan peningkatan pada penjelasan teknis serta waktu bimbingan teknis. Kesimpulan dari kegiatan ini menunjukkan bahwa pelatihan berhasil meningkatkan pemahaman dan keterampilan peserta dalam penggunaan e-Filing, meskipun masih diperlukan pengembangan materi dan pendekatan teknis secara lebih mendalam. Kontribusi kegiatan ini terletak pada peningkatan literasi digital perpajakan, efisiensi pelaporan SPT, dan dorongan terhadap kepatuhan pajak sebagai bentuk dukungan nyata terhadap pembangunan nasional melalui sektor kesehatan.
Co-Authors Ade R.Y. Yanti Nababan bonifasius tambunan Christnova Hasugian Dameria Sofyana Br Napitupulu demak sinta buulolo Elvis F Purba Esty Pudyastuti Flinderiva Sitorus Halomoan Sihombing Hanna M. Damanik Hanna Meilani Damanik Hanna Meilani Damanik Hasrul Siregar Hendrik E. S Samosir Hendrik E. S Samosir HENDRIK E. S. SAMOSIR Hendrik E.S Samosir Hendrik E.S Samosir Hendrik E.S Samosir Hendrik E.S Samosir Hendrik E.S. Samosir Hendrik E.S. Samosir HENDRIK E.S. SAMOSIR Hendrik Elisa Sutejo Samosir Hendrik ES Samosir Hendrik Samosir IMELDA SITINJAK Jhon B.J. Situmorang junfikar Zalukhu Jusmer Sihotang Jusmer Sihotang Jusmer Sihotang Manatap Berliana Lumban Gaol maxwel Hedwilliams Manalu Meiline Sihombing Meli Sukawati Ujung Nancy Nopeline Nancy Nopeline Norita Rosledy Sihombing Santa Brigita Lasmaria Hutagalung Titin Pesta Sihombing Wisnu Yusditara Yatatema Zai Yunita Nainggolan Yusditara, Wisnu Zefry Nainggolan