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All Journal Jurnal Informatika Ekonomi Bisnis Jurnal Akuntansi dan Manajemen Jurnal Sains Komputer dan Teknologi Informasi Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi dan Keuangan Jurnal Informatika Ekonomi Bisnis Journal of Ekonomics, Finance, and Management Studies
Rumintar J.H. Marpaung
Universitas Widya Dharma Pontianak
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pelatihan Pengelolaan dan Pelaporan Keuangan Desa Rumintar J.H. Marpaung; Thomas Averio
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): November 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v3i2.2115

Abstract

Village financial management is something that really needs to be considered in its implementation. In Law No. 6 of 2014, it is explained that 10 percent of the source of funds for village management comes from the APBN. The 10 percent allocation from the APBN will increase village fund revenues. Village funds provided by the central government aim to encourage the productivity of rural communities. This increasing village fund receipt requires good village financial management, namely the need to prepare financial reports and accountability reports from the village in accordance with the guidelines in government regulation no. 113 of 2014, namely village financial management is all activities which include planning, implementation, administration, reporting and accountability of village finances. The aim of implementing this community service (PKM) is to provide adequate knowledge and training to village officials in Semanget village regarding the management and financial reporting of village funds in a good, transparent, accountable, participatory, orderly and budget discipline manner in accordance with Permendagri Number 113 of 2014, Apart from that, this community service is also useful in early prevention of potential misappropriation of village funds so that village fund managers can avoid legal problems in the future.
Kepercayaan Sebagai Moderasi Kepemimpinan Berbudi Luhur terhadap Kesejahteraan Karyawan Tuti Sulastri; Delyana Rahmawany Pulungan; Rumintar J. H Marpaung; Alfa Santoso Budiwidjojo Putra; Ambar Kusuma Astuti
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 1 (March 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i1.813

Abstract

This long-standing lack of attention to and knowledge of virtuous character may explain why many leaders attempt to get ahead by making mistakes and why virtuous character traits often do not play a significant role in the training and evaluation of leaders. A possible reason for the lack of studies on the virtuous character of a leader is the lack of clarity of definition; Moreover, some scholars consider Virtue as well as good character to be too abstract and general to measure. This research aims to overcome the lack of research on the role of a leader's virtuous leadership on employee welfare. This research also adds the moderating variable trust in virtuous leaders. This research uses a quantitative approach with an explanatory research design. Data collection techniques were carried out using surveys. The research population consisted of 200 employees spread across Indonesia. And the analysis technique uses Smart PLS. The results of this research have found that virtuous leadership influences employee welfare, and trust as moderation is able to moderate virtuous leadership on employee welfare.
Pengaruh Pajak, Ukuran Perusahaan, dan Profitabilitas terhadap Keputusan Perusahaan Melakukan Transfer Pricing Olimsar, Fredy; Misidawati, Dwi Novaria; Marpaung, Rumintar J. H.; Setiawan, Heri; Utami, Eva Yuniarti
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i2.888

Abstract

This research aims to test and obtain empirical evidence regarding the influence of taxes, company size, probability on transfer pricing. This research uses a sample of subsector manufacturing companies... listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used in this research is the purposive sampling method using SPSS for data analysis. This type of research is quantitative with 150 companies used as research samples with observations for 5 years, so the total research sample is 70 samples. The analysis technique used is regression. The results of this research show that simultaneously, tax, company size, and probability have an influence on companies carrying out transfer pricing.
Meningkatkan Pengetahuan Investasi Dalam Perencanaan Keuangan Secara Bijak Bagi Pendidik dan Tenaga Kependidikan SMP Negeri 7 Tayan Hilir Marpaung, Rumintar J. H.
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 1 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i1.1208

Abstract

Financial planning is needed in achieving healthy finances in the future. The purpose of this service activity is to provide knowledge about investment to educators and education staff at SMP Negeri 7 Tayan Hilir in planning finances wisely. The training method in community service is by lecture, discussion and question and answer method. The training lasted for 3.5 hours, from 09.00-10.30 on August 5, 2024. This activity is aimed at educators and education staff of SMP Negeri 7 Tayan Hilir. The location is onSMP Negeri 7 Tayan Hilir, the Trans Kalimantan road, Terentang Hamlet, Subah Village, Tayan Hilir District, Sanggau Regency, West Kalimantan.As a result of this activity, educators and education staff gain knowledge about investment, namely being able to choose good and correct investment instruments that bring benefits instead of losses. So that educators and education personnel do not make mistakes in taking investments carelessly and following others that result in unhealthy finances or suffer losses that result in unwise financial planning.ABSTRAKPerencanaan keuangan sangat dibutuhkan di dalam mencapai keuangan yang sehat di masa depan. Tujuan dari kegiatan Pengabdian ini adalah memberikan pengetahuan tentang investasi kepada pendidik dan tenaga kependidikan di SMP Negeri 7 Tayan Hilir dalam merencanakan keuangan secara bijak. Metode pelatihan dalam pengabdian kepada masyarakat ini adalah dengan metode ceramah, diskusi dan tanya jawab. Pelatihan berlangsung selama 3,5 jam yaitu dari jam 09.00-10.30 pada tanggal 5 Agustus 2024. Kegiatan ini ditujukan kepada para pendidik dan tenaga kependidikan SMP Negeri 7 Tayan Hilir. Lokasi berada di SMP Negeri 7 Tayan Hilir, jalan Trans Kalimantan, Dusun Terentang, Desa Subah, Kec. Tayan Hilir, Kabupaten Sanggau, Kalimantan Barat. Hasil dari kegiatan ini, semua pendidik dan tenaga kependidikan memperoleh pengetahuan tentang investasi yakni dapat memilih instrument investasi yang baik dan benar yang mendatangkan keuntungan bukan kerugian. Sehingga para pendidik dan tenaga kependidikan tidak melakukan kesalahan dalam mengambil investasi dengan sembarangan dan ikut-ikutan orang lain yang mengakibatkan keuangan tidak sehat atau menderita kerugian yang berakibat perencanaan keuangan yang tidak bijak.
Analisis determinan nilai saham dengan peran valuasi saham sebagai variabel intervening Verren Marquez; Rumintar J.H. Marpaung
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.260

Abstract

The capital market plays an important role in raising funds. However, after the COVID-19 pandemic, the IDX80 index showed fluctuations even though many company had strong fundamentals. This situation raises questions about the relevance of internal factors in determining stock value. This study analyzed the influence of firm size, operational performance, and liquidity on stock value, with Earnings per Share as a mediating variable. Earning per Share is considered a key indicator of stock valuation providing a positive signal to investors. Using a quantitative approach with Partial Least Squares – Structural Equation Modelling through SmartPLS 4, the study included outer model testing, multicollinearity, model fit, and both direct and indirect effect analyses. The results showed that firm size, performance, liquidity, and valuation significantly influence stock valuation. However, only firm size had a direct effect on stock value, while stock valuation mediated the influence of firm size, performance, and liquidity on stock value.
Analisis Analisis Sistem Informasi Akuntansi dalam Pengendalian Keuangan dan Efisiensi Penjualan Pada Dealer Wuling Pontianak Rumintar J. H. Marpaung; Suanti, Suanti; Chici Askotamiya
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5880

Abstract

This study aims to analyze the implementation of the Accounting Information System (AIS) in financial control and sales efficiency at PT Arista Jaya Lestari (Wuling) Pontianak. This research employs a qualitative method with a case study approach. Data were collected through in-depth interviews with finance and sales staff, direct observation of transaction recording processes, and documentation analysis such as financial reports and standard operating procedures. Data were analyzed using the Miles and Huberman method, which includes data reduction, data display, and conclusion drawing. The result show that the implementation of the AIS through the Odoo, ADMS Kasir, and ADMS Unit applications has improved transaction accuracy, accelerated the preparation of financial reporting, and strengthened cash and receivable control. Furthermore, this digital system enchances sales efficiency by integrating data across departments, accelerating transaction processes, and facilitating real-time vehicle stock monitoring. The main challenges identified are limited user training and dependence on internet connectivity. Overall, this study concludes that the implementation of Odoo and ADMS based AIS improve the effectiveness of financia control and operational efficiency in the automotive sector.
Analisis Penggunaan Fintech Dalam Meningkatkan Inklusi Keuangan Mahasiswa Dengan Metode Technology Acceptance Model (TAM): Analysis of the Use of Fintech in Improving Student Financial Inclusion with the Technology Acceptance Model (TAM) Method Gultom, Manorang; Marpaung, Rumintar J. H.; Suanti, Suanti
Jurnal Sains Komputer dan Teknologi Informasi Vol. 7 No. 2 (2025): Jurnal Sains Komputer dan Teknologi Informasi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/jsakti.v7i2.9712

Abstract

Penelitian ini menawarkan pendekatan integratif metode TAM untuk menganalisis bagaimana penggunaan OVO sebagai aplikasi fintech dapat meningkatkan inklusi keuangan di kalangan mahasiswa Prodi Sistem Informasi, Fakultas Teknologi Informasi, Universitas Widya Dharma Pontianak. Sehingga tujuan yang hendak dicapai adalah untuk mengidentifikasi faktor-faktor utama yang memengaruhi penerimaan dan penggunaan OVO oleh mahasiswa, serta menganalisis kontribusi fintech dalam memperluas akses keuangan digital di lingkungan kampus. Penggunaan OVO yang dipersepsikan mudah dan bermanfaat secara signifikan meningkatkan sikap dan niat mahasiswa dalam menggunakan teknologi fintech yang berujung pada peningkatan inklusi keuangan. Oleh karena itu, pelaksanaan edukasi inklusi keuangan dan peningkatan kualitas layanan fintech sangat penting untuk mendorong inklusi keuangan di kalangan mahasiswa. Integrasi variabel-variabel pada metode TAM dengan inklusi keuangan sebagai faktor pendukung untuk analisis kuantitatif memperoleh hasil yaitu variabel perceived ease of use (PEOU) dan perceived usefulness (PU) berpengaruh positif dan signifikan terhadap sikap mahasiswa dalam menggunakan OVO. Sikap positif mahasiswa terhadap OVO berpengaruh signifikan terhadap niat mereka untuk menggunakan teknologi tersebut. Niat perilaku penggunaan OVO yang tinggi berkontribusi positif terhadap tingkat inklusi keuangan mahasiswa. Sehingga faktor-faktor tersebut menjadi prediktor kuat dalam meningkatkan inklusi keuangan karena dapat menjelaskan 68% variasi inklusi keuangan mahasiswa.
Pengaruh Perubahan Harga Emas, Tingkat Suku Bunga dan Nilai Tukar Terhadap Return Saham IHSG Indra Wijaya; Romi Ferdian; Amalia; Siti Aisyah; Rumintar J. H. Marpaung
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7137

Abstract

The purpose of this study is to analyze and determine the effect of changes in gold prices, interest rates and exchange rates on IHSG stock returns. The type of research used in this study is quantitative research, testing theories through measuring research variables with numbers and analyzing data with statistics. The object of research can be an object, thing, or person that can provide data or information needed for research. The objects in this study are data on changes in gold prices, interest rates and exchange rates and the Composite Stock Price Index (IHSG) in 2021-2024. The results of this study found that changes in gold prices, interest rates, and exchange rates all have a significant effect on IHSG stock returns (Composite Stock Price Index). These three factors often interact and influence each other, both directly and indirectly, in determining the performance of the stock market in Indonesia.
Co-Authors AA Sudharmawan, AA Alfa Santoso Budiwidjojo Putra Amalia Ambar Kusuma Astuti Chici Askotamiya Delyana R. Pulungan Fredy Olimsar Gultom, Manorang Misidawati, Dwi Novaria Romi Ferdian Siti Aisyah Suanti, Suanti Thomas Averio Tuti Sulastri Utami, Eva Yuniarti Verren Marquez Wijaya, Indra