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All Journal Community Engagement and Emergence Journal (CEEJ) JURNAL LENTERA AKUNTANSI Jurnal Minfo Polgan (JMP) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia
Mangasa Sinurat
Universitas HKBP Nommensen
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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The effect of internal control systems and accessibility on accountability and its impact on fraud in village financial management Hamonangan Siallagan; Mangasa Sinurat; Vebry Mardomdom Lumban Gaol; Christnova Hasugian; Tomi Irianto
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 11 No. 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020255531

Abstract

Villages are public sector organizations, so accountability is an important principle that must be reflected in their financial management. The accountability in managing the village funds is a demand for the local government as the village funds manager, as an implementation of the constitution number 6, 2014. The existed influence factor of the accountability in managing the village funds are internal control systems and accessibility. Increasing accountability in village fund management, the potential for fraud in fund management can be reduced. This research aim to determine the effect of internal control systems and accessibility of financial reports on accountability of village financial management, and the effect of accountability of village financial management on the potential for fraud in village financial management. The primary data used in this research were acquired by administering questionnaires to respondents. A total of 115 questionnaires were distributed directly to 29 villages in Samosir Regency. Rate of returned and completed questionnaire is 100%. Data analysis was carried out using the PLS with WarpPLS 7.0 software. The research results supported all hypotheses and found that; 1. internal control systems positively significant affect the accountability of village financial management, 2. accessibility of financial reports positively significant affect the accountability of village financial management and 3. The accountability of village financial management negatively significant affects the potential for fraud in village financial management. The research results indicated that The Internal Control System has a greater influence than accessibility. This in turn implies that the public would consider that village financial management is accountable if its financial report is prepared in accordance with the applicable standards and easily accessed. In addition, the potential for fraud will be reduced with increasing accountability in village financial management. These results expect the village government to improve internal control and accessibility in managing village funds.
Persepsi Mahasiswa Akuntansi Terhadap Pemilihan Profesi Akuntan Publik : Studi Kasus:Mahasiswa Program Studi Akuntansi Angkatan 2021 Universitas HKBP Nommensen Medan Lili Permatasari; Ardin Dolok Saribu; Mangasa Sinurat
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14658

Abstract

This study aims to determine the Perception of Accounting Students that influence the Selection of a Profession to Become a Public Accountant. This research was conducted using a quantitative research type. This study uses primary data where this study uses a survey in the form of a questionnaire. The population determined in this study were Accounting Students of the 2021 batch of HKBP Nommensen University Medan.This study uses a quantitative method to test the perception of accounting students whether it influences the selection of a profession to become a public accountant using simple linear regression analysis. Sampling in this study used the purposive sampling method. The data used in this study are primary data in the form of respondents' answers to the questionnaire used in the study. The analysis methods used in this study are descriptive statistics, reliability and validity tests, classical assumption tests, simple linear regression analysis, hypothesis testing and coefficient of determination (R-square).The results of this study indicate that the Perception of Accounting Students has a positive and significant effect on the Selection of the Public Accountant Profession.
Pelatihan UMKM: Branding Usaha dan Pencatatan Keuangan pada UMKM di Pantai Labu, Kabupaten Deli Serdang, Provinsi Sumatera Utara : Pengabdian Hanna Meilani Damanik; Romindo M Pasaribu; Hendrik E. S Samosir; Martin Luter Purba; Juara Simanjuntak; Jusmer Sihotang; Mangasa Sinurat
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7377

Abstract

Pelaku UMKM di Kecamatan Pantai Labu memiliki potensi besar dalam mendukung perekonomian, namun masih terkendala dalam membangun identitas merek dan pencatatan keuangan sehingga menghambat daya saing dan pengelolaan usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam strategi branding dan penyusunan pencatatan keuangan sederhana. Kegiatan dilaksanakan secara partisipatif melalui identifikasi kebutuhan, pelatihan, praktik, pendampingan, dan evaluasi. Materi mencakup penyusunan identitas merek, pengembangan kemasan, strategi promosi, pencatatan transaksi, laporan arus kas, dan perhitungan laba-rugi sederhana. Hasil kegiatan menunjukkan peningkatan pemahaman peserta tentang pentingnya branding serta kemampuan menyusun identitas usaha dan pencatatan keuangan sesuai karakteristik usahanya. Antusiasme peserta selama diskusi dan praktik menunjukkan materi yang diberikan relevan dan mudah diterapkan. Kegiatan ini meningkatkan kapasitas pelaku UMKM dalam mengelola usaha secara lebih profesional. Pendampingan berkelanjutan diperlukan agar keterampilan yang diperoleh dapat diterapkan secara konsisten guna mendukung keberlanjutan dan pengembangan UMKM di Kecamatan Pantai Labu.
Optimalisasi Pengelolaan Usaha Bagi Pelaku UMKM Ikan Asin Bu Kaya Di Lingkungan VIII Kelurahan Belawan Bahari Kecamatan Medan Belawan Christnova Hasugian; Mangasa Sinurat; Hamonangan Siallagan
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 2 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v5i2.5587

Abstract

Kegiatan PKM ini dilaksanakan telah berlangsung dengan baik untuk mewujudkan peran perguruan tinggi dalam memberi pemikiran serta memotivasi masyarakat pengusaha ikan asin di Lingkungan VIII Kelurahan Belawan Bahari, Kecamatan Medan Belawan. Keberadaan pengusaha UMKM ikan asin di Kelurahan Belawan Bahari telah memiliki peran penting dalam mensuplai ikan asin sesuai kebutuhan masyarakat di Kecamatan Medan Belawan, bahkan sampai ke kota Medan dan kota lainnya. Akan tetapi para pengusaha belum mampu mengoptimalkan pengelolaan usaha baik dari segi; pemasaran digital, keterampilan Sumber Daya Manusia, kemampuan penyusunan laporan keuangan, dan pemahaman pemenuhan aturan hukum dalam mendukung legalitas berusaha Untuk menjalankan bisnis dengan sukses dan menghindari masalah keuangan di masa mendatang, perencanaan awal sangat penting untuk pengelolaan keuangan. Kegiatan pengabdian masyarakat melalui pelatihan ini telah menghapus perspektif dan pengetahuan sebelumnya yang menganggap penyusunan laporan keuangan tidak terlalu perlu dan tidak bermanfaat. Kegiatan PKM ini bertujuan untuk meningkatkan pengetahuan, pemahaman pengusaha, mengenai pengelolaan usaha ikan asin Bu Kaya Membantu proses pencatatan transaksi keuangan (pembukuan) secara sederhana. Menguraikan aspek hukum berkaitan dengan perijinan usaha, perlindungan konsumen, dan Hak Atas Kekayaan Intelektual (HAKI).
MEKANISME PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP SALES GROWTH MELALUI TAX AGGRESIVITAS Christnova Hasugian; Vebry M Lumban Gaol; Mangasa Sinurat; Annesa Adriyani; Nurkholik Nurkholik; Dokman Marulitua Situmorang
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.2005

Abstract

This study aims to examine whether Capital Intensity and Inventory Intensity jointly influence sales growth and whether this influence is mediated by Tax Aggressiveness. The type of research used is quantitative research with an associative approach. The results of the study are The main findings indicate that simultaneously Capital Intensity and Inventory Intensity statistically significantly influence Sales Growth, although the explanatory power is low. The partial coefficient of Capital Intensity is negative and Inventory Intensity is positive, but both are not independently significant. Multicollinearity tests indicate no redundancy problem between Capital Intensity and Inventory Intensity. The interaction of Capital Intensity with Tax Aggressiveness and Inventory Intensity with Tax Aggressiveness is also not significant, so that aggressive taxation does not moderate the relationship between Capital Intensity or Inventory Intensity with sales growth. In short, Capital Intensity and Inventory Intensity do not independently influence Sales Growth in this specification, and Tax Aggressiveness does not act as a moderator.
Co-Authors Annesa Adriyani Christnova Hasugian Hamonangan Siallagan Hanna M. Damanik Hendrik E. S Samosir Juara Simanjuntak Jusmer Sihotang Lili Permatasari Lumban Gaol, Vebry Martin Luter Purba Nurkholik Nurkholik Pasaribu, Romindo Megawati Saribu, Ardin Dolok Situmorang, Dokman Marulitua Tomi Irianto Vebry Mardomdom Lumban Gaol