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All Journal JMM (Jurnal Masyarakat Mandiri) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal of Economics and Social Sciences Jurnal Pengabdian Pada Masyarakat METHABDI
Situmorang, Iskandar Muda
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Acceptance of Going Concern Audit Opinion with Audit Reputation as A Moderation Variable in Non-Cyclical Consumer Sector Companies Listed on The Indonesian Stock Exchange Period 2017-2022 Sulia, Sulia; Loman, Devina; Situmorang, Iskandar Muda; Mie, Mie
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 1 (2024): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v4i1.503

Abstract

The objective of this research is to determine and analyze the influence of debt default, audit lag, previous year's audit opinion, and opinion shopping on the acceptance of going concern audit opinions. Apart from that, this research also aims to determine and analyze the ability of audit reputation to moderate the relationship between debt default, audit lag, previous year's audit opinion, and opinion shopping with the acceptance of going concern audit opinions in Non-Cyclical Consumer Sector Companies Listed on the Stock Exchange Indonesia for the 2017-2022 period. Sampling and data collection techniques have been determined, data adequacy and completeness have been determined and technical evaluation and prediction of results have been carried out. The research results show that the debt default and audit lag variables have no influence on the acceptance of going concern audit opinions. This is different from the previous year's audit opinion and opinion shopping which has a positive influence on the acceptance of going concern audit opinions. And for the moderating variable, audit reputation is unable to moderate the relationship of all independent variables to the dependent variable.
PELATIHAN SOFTWARE AKUNTANSI ACCURATE DALAM MENGHADAPI DUNIA KERJA DI SMA SWASTA WIYATA DHARMA MEDAN Sulia, Sulia; Mie , Mie; Situmorang, Iskandar Muda
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp59-65

Abstract

At present, this type of business cannot be separated from calculations in financial terms, both related to capital, profits and losses. Both small, medium and large scale businesses must be related to financial and accounting issues in their management. Along with technological developments, the use of accounting software can help companies so that they can minimize errors and company productivity in terms of efficiency. But unfortunately not many schools have introduced or implemented learning about this accounting software into their curriculum, especially in high school (SMA). Accurate software is accounting software that helps to record books and makes it easier to manage financial data with the right level of accuracy in calculations. Wiyata Dharma Private High School is an educational institution with a high school level which, in carrying out its activities under the auspices of the Ministry of Education and Culture, currently has not introduced or applied knowledge regarding the use of accounting software, namely the Accurate application. So the purpose of this Community Service Activity is to provide training to students in the introduction and use of digital-based accounting applications for the process of recording business activities in the business world and increase the abilities and skills of Wiyata Dharma Medan Private High School students so they can compete in the world job after graduating from school. This training is carried out directly by applying the use of accurate applications with case studies provided by the service team. Based on the results of the answers to the training participants' questionnaires, it can be seen that there is an increased understanding of the use of accurate applications before and after training. So it can be concluded that the Training on the Use of Digital Accounting Applications (accurate applications) was successful
StockLab sebagai Sarana Edukasi Investasi untuk Gen-Z Perangin-Angin, Naca; Lubis, Tya Wildana Hapsari; Pelawi, Pioner; Situmorang, Iskandar Muda
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

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

Abstract

Investment education plays a crucial role in equipping young generations like Gen-Z with the knowledge and skills necessary to make informed financial decisions. In the face of increasingly complex economic challenges, a solid understanding of investment can help Gen-Z manage their finances effectively. One innovation in introducing investment in a more engaging way is through educational games like Stocklab, which aims to introduce and enhance Gen-Z's understanding of the fundamental concepts of investment through interactive and enjoyable media for students of SMK N 1 Medan. The results of this community service indicate that the use of Stocklab as a learning tool effectively educates the students of SMK N 1 Medan.
The Role of Capital Structure in Moderating Profitability in Consumer Non-Cyclicals Companies for the Period 2021–2023 Loman, Devina; Situmorang, Iskandar Muda; Mie, Mie
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.845

Abstract

The objective of this study is to examine and analyze whether sales growth, corporate social responsibility, and accounts receivable turnover affect profitability, with capital structure as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2021–2023. This research is based on information obtained from the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The population of this study consists of 126 consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2021–2023 period, with a final sample of 93 companies, resulting in a total of 279 observations. Hypothesis testing was conducted using panel data regression analysis with the E-Views 9 application. The results show that sales growth and accounts receivable turnover have a positive effect on profitability, while corporate social responsibility has no significant effect on profitability. Capital structure is found to moderate the effect of corporate social responsibility on profitability but does not moderate the effects of sales growth and accounts receivable turnover on profitability.
PELATIHAN SOFTWARE AKUNTANSI ACCURATE DALAM MENGHADAPI DUNIA KERJA DI SMA SWASTA WIYATA DHARMA MEDAN Sulia, Sulia; Mie , Mie; Situmorang, Iskandar Muda
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp59-65

Abstract

At present, this type of business cannot be separated from calculations in financial terms, both related to capital, profits and losses. Both small, medium and large scale businesses must be related to financial and accounting issues in their management. Along with technological developments, the use of accounting software can help companies so that they can minimize errors and company productivity in terms of efficiency. But unfortunately not many schools have introduced or implemented learning about this accounting software into their curriculum, especially in high school (SMA). Accurate software is accounting software that helps to record books and makes it easier to manage financial data with the right level of accuracy in calculations. Wiyata Dharma Private High School is an educational institution with a high school level which, in carrying out its activities under the auspices of the Ministry of Education and Culture, currently has not introduced or applied knowledge regarding the use of accounting software, namely the Accurate application. So the purpose of this Community Service Activity is to provide training to students in the introduction and use of digital-based accounting applications for the process of recording business activities in the business world and increase the abilities and skills of Wiyata Dharma Medan Private High School students so they can compete in the world job after graduating from school. This training is carried out directly by applying the use of accurate applications with case studies provided by the service team. Based on the results of the answers to the training participants' questionnaires, it can be seen that there is an increased understanding of the use of accurate applications before and after training. So it can be concluded that the Training on the Use of Digital Accounting Applications (accurate applications) was successful
StockLab sebagai Sarana Edukasi Investasi untuk Gen-Z Perangin-Angin, Naca; Lubis, Tya Wildana Hapsari; Pelawi, Pioner; Situmorang, Iskandar Muda
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol5No1.pp35-38

Abstract

Investment education plays a crucial role in equipping young generations like Gen-Z with the knowledge and skills necessary to make informed financial decisions. In the face of increasingly complex economic challenges, a solid understanding of investment can help Gen-Z manage their finances effectively. One innovation in introducing investment in a more engaging way is through educational games like Stocklab, which aims to introduce and enhance Gen-Z's understanding of the fundamental concepts of investment through interactive and enjoyable media for students of SMK N 1 Medan. The results of this community service indicate that the use of Stocklab as a learning tool effectively educates the students of SMK N 1 Medan.
PENINGKATAN KOMPETENSI DI BIDANG KEUANGAN DAN AKUNTANSI PADA SMK Ginting, Sugianta Ovinus; Sigalingging, Eni Duwita; Sulia, Sulia; Loman, Devina; Situmorang, Iskandar Muda
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 6 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i6.35548

Abstract

Abstrak: Perkembangan teknologi memberikan banyak manfaat yaitu untuk efesiensi. Proses akuntansi juga dapat diefisiensikan dengan software akuntansi. Tim pengabdian memperkenalkan Accurate Accounting Software dengan tujuan untuk meningkatkan kompetensi siswa SMK di bidang keuangan dan akuntansi. Accurate Accounting Software merupakan aplikasi akuntansi yang membantu pencatatan pembukuan yang sering digunakan secara umum pada perusahaan-perusahaan di Indonesia. Pelatihan dilakukan secara tatap muka dengan pemaparan materi dan praktek langsung penggunaan Accurate Accounting Software yang diikuti sebanyak 30 siswa. Sebagai bentuk evaluasi, siswa mengikuti pre-test dan post-test sebanyak 14 pertanyaan. Hasil pre-test menunjukkan sebanyak 34% siswa memperoleh nilai 50 dan sebanyak 66% siswa memperoleh nilai di bawah 50. Hasil post-test menunjukkan sebanyak 17% siswa memperoleh nilai di 70-80, sebanyak 33% siswa memperoleh nilai 60, sebanyak 13% siswa memperoleh nilai 50, dan sebanyak 37% memperoleh nilai di bawah 50. Hal ini menunjukkan hasil yang positif dalam meningkatkan pemahaman dan minat siswa terhadap software akuntansi dan tentunya akan menjadi pengalaman berharga bagi siswa.Abstract: Technological developments provide many benefits, namely efficiency. Accounting processes can also be streamlined with accounting software. The community service team introduced Accurate Accounting Software with the aim of improving the competence of students at SMK Negeri 6 Medan in the field of finance and accounting. Accurate Accounting Software is an accounting application that assists in bookkeeping, which is commonly used in companies in Indonesia. The training was conducted face-to-face with material presentations and hands-on practice using Accurate Accounting Software, which was attended by 30 students. As a form of evaluation, students took a pre-test and post-test. The pre-test results showed that 34% of students scored 50 and 66% of students scored below 50. The post-test results showed that 17% of students scored between 70-80, 33% scored 60, 13% scored 50, and 37% scored below 50. This indicates positive results in improving students' understanding and interest in accounting software and will certainly be a valuable experience for them.
Co-Authors Loman, Devina Mie , Mie Mie Mie, Mie Perangin-angin, Naca Pioner Pelawi Sigalingging, Eni Duwita Sugianta Ovinus Ginting Sulia Sulia Tya Wildana Hapsari Lubis