Garuda - Garba Rujukan Digital

Sistem dan Prosedur Pemberian Tunjangan Pegawai Pada Balai Pemantapan Kawasan Hutan Wilayah I Medan Sola Grecia Sinaga, Marlina; Ginting, Berupilihen
Jurnal Sains dan Teknologi Vol. 5 No. 3 (2024): Jurnal Sains Dan Teknologi
Publisher : CV. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/saintek.v5i3.2992

Strategi meningkatkan kesejahteraan kepada pegawai terus dilakukan oleh pemerintah. Tunjangan diberikan dalam bentuk uang yang dapat dimanfaatkan pegawai untuk memenuhi kebutuhan hidup, sekaligus juga untuk meningkatkan kemampuan profesionalnya. Kesejahteraan hidup akan meningkatkan loyalitas karyawan terhadap perusahaan. Mengurangi tuntutan karyawan atas upah kerja. Tujuan penelitian ini adalah untuk mengetahui bagaimana Sistem dan Prosedur pemberian tunjangan dilihat dari jenis-jenis tunjangan yang diberikan pemerintah kepada pegawai di Balai Pemantapan Kawasan Hutan Wilayah I Medan. Metode penelitian yakni dengan kualitatif. Metode pengumpulan data dilakukan dengan observasi, pengumpulan dokumen dan studi kepustakaan dan teknik analisis data yaitu metode deskriptif. Hasil penelitian yang diperoleh dari Balai Pemantapan Kawasan Hutan Wilayah I Medan seluruh sistem dan prosedur pemberian tunjangan sudah sesuai dengan peraturan pemerintah yang berlaku dan dibayarkan tepat waktu dan selalu berjalan dengan baik.

The Effect of Public Sector Accounting Implementation to Prevent Fraud in the Public Sector in the Digital Era at PT. PLN UP3 Binjai Ginting, Berupilihen Br; Hou, Amin; Pakpahan, Dewi Rafiah; Chaniago, Sabarudddin; Amanda, Diska
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.418

This study supposed to determine the effect of the application of public sector accounting to prevent fraud in the public sector in the digital era at Pt. Pln Up3 Binjai The method used by the author in this research is This research uses qualitative descriptive research methods. This qualitative descriptive research is to determine the role of public sector accounting to prevent fraud in the public sector in the digital era at PT. PLN Up3 Binjai. This descriptive study aims to provide researchers with a history or to describe aspects relevant to the phenomenon of attention from the perspective of an organization. The type of data the author uses in this research is qualitative data. This qualitative data is obtained from direct interviews with the Internal Supervisory Unit (SPI) regarding the Role of the Internal Supervisory Unit in fraud prevention at PT PLN UP3 Binjai. The results of the conclusions in this study are the first characteristics of fraud in the public sector that occur in the digital era, including the use of misconceptions about the role of digital technology in carrying out the duties of public accountants, utilizing digital technology to optimize opportunities for fraud, taking advantage of problems in human error and lack of knowledge in the use of digital technology, using digital technology products. Furthermore, the application of Public Sector Accounting can prevent fraud in the public sector in the digital era if implemented by considering factors that affect fraud, such as performance accountability, and accompanied by the application of fraud prevention methods which include technical strategies, two paradigm approaches, and preventive strategies.

The Role of Digital Accounting in Improving the Business of Micro, Small and Medium Enterprises (MSMEs) Warkop Agam Ginting, Berupilihen Br
Journal of Humanities Education Management Accounting and Transportation Vol 2, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v2i1.4997

The company's objectives can be effectively carried out by utilizing an information system that has been automated in the company's business activity pattern. Digital transformation in business activities refers to the transformation of the company's financial management in the representation of accounting information systems with the use of digital formats. The use of collaboration in accounting systems and technology can provide business owners with the opportunity to increase efficiency and effectiveness in decision making. In this study, data collection techniques were carried out through literature studies of library materials and in-depth interview methods with micro, small and medium enterprises (MSMEs) of agam warkop in Medan City. The results of interviews and literature studies were analyzed so as to answer research questions, Digital accounting can help improve business performance, Computerized bookkeeping helps in recording inventory and sales records, which greatly helps computerized records, financial reporting with, using digitalization makes it easier for businesses to use financial reports as a decision-making tool.

Analysis of Accounting Technology Utilization in Advancing Micro, Small and Medium Enterprises (MSMEs) in Medan City Nasir, Miftah Farid; Ginting, Berupilihen Br
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 1 (2025): January 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i1.5393

This study aims to analyze the application of digital accounting in Micro, Small and Medium Enterprises (MSMEs) and the impact it has on financial management, operational efficiency, and business competitiveness. Along with the development of information technology, many MSMEs have begun to switch to digital accounting systems to improve the efficiency, accuracy, and transparency of financial reports. However, the implementation of this digital system is not free from challenges, such as limited financial and human resources, and lack of technical knowledge in operating accounting software. This research uses a qualitative approach by collecting data through interviews, observations, and documentation studies on a number of MSMEs that have and have not adopted digital accounting. The results show that the implementation of digital accounting has a positive impact in the form of increased efficiency in cash flow management, reduced recording errors, and faster and more accurate financial reporting. In addition, MSMEs that adopt this technology tend to have stronger competitiveness in the market because they can provide more transparent and reliable reports to third parties, such as investors and financial institutions. Nonetheless, there are challenges in implementing digital accounting, such as the high cost of software and training, and the inability of some MSMEs to access the necessary technological infrastructure. This study also recommends that the government and financial institutions provide support in the form of incentives and training programs to accelerate the adoption of digital accounting among MSMEs, so that they can be more competitive and sustainable in the long run.

The Relationship Between Management Accounting Information and Managerial Decision Making in Small Companies in the New Medan Subdistrict Ginting, Berupilihen Br; Martin, Martin; Mahyudin, Mahyudin
Jurnal Akuntansi Hukum dan Edukasi Vol 2, No 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.6021

This study aims to analyze the role of Management Accounting System (SAM) in supporting strategic decision making in Small and Medium Enterprises (SMEs) in Medan Baru District through a literature review approach. In facing increasingly complex business challenges, relevant and timely information is a key factor in decision making. SAM as part of an organization's internal information system has an important role in providing quantitative and qualitative data that supports managerial processes, including in formulating effective business strategies. This research uses a literature study method by reviewing relevant accredited national journals published in the last five years. The study results show that proper SAM implementation can improve operational efficiency, support budgeting, cost analysis, and comprehensive business performance evaluation. In addition, the integration of SAM with information technology, as well as the utilization of non-financial information such as customer satisfaction and productivity, also enrich the strategic decision-making process. However, the study also found several barriers to SAM implementation in the SME sector, such as low accounting literacy, limited resources, and lack of technology adoption. Therefore, continuous education and assistance are needed so that SMEs are able to utilize SAM to the fullest in improving competitiveness and business sustainability.

The Relationship Between Management Accounting Information and Managerial Decision Making in Small Companies in the New Medan Subdistrict Ginting, Berupilihen Br; Martin, Martin; Mahyudin, Mahyudin
Jurnal Akuntansi Hukum dan Edukasi Vol 2, No 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.6021

This study aims to analyze the role of Management Accounting System (SAM) in supporting strategic decision making in Small and Medium Enterprises (SMEs) in Medan Baru District through a literature review approach. In facing increasingly complex business challenges, relevant and timely information is a key factor in decision making. SAM as part of an organization's internal information system has an important role in providing quantitative and qualitative data that supports managerial processes, including in formulating effective business strategies. This research uses a literature study method by reviewing relevant accredited national journals published in the last five years. The study results show that proper SAM implementation can improve operational efficiency, support budgeting, cost analysis, and comprehensive business performance evaluation. In addition, the integration of SAM with information technology, as well as the utilization of non-financial information such as customer satisfaction and productivity, also enrich the strategic decision-making process. However, the study also found several barriers to SAM implementation in the SME sector, such as low accounting literacy, limited resources, and lack of technology adoption. Therefore, continuous education and assistance are needed so that SMEs are able to utilize SAM to the fullest in improving competitiveness and business sustainability.

The Impact of Accounting Information Systems and Expense Management on MSMEs Profitability: The Mediating Role of Technological Adaptability and Business Process Digitalization Ginting, Berupilihen Br; Mahyudin, Mahyudin
Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i2.7011

This study aims to analyze the impact of Accounting Information Systems (AIS) and Cost Management on the profitability of Micro, Small, and Medium Enterprises (MSMEs), with Technology Adaptability and Business Process Digitalization serving as mediating variables. The research was conducted on 275 culinary MSMEs in Medan Marelan Regency using the Structural Equation Modeling–Partial Least Squares (SEM–PLS) method. The findings reveal that AIS significantly influences technology adaptability and profitability, but does not directly affect business process digitalization. Cost Management demonstrates a significant positive effect on technology adaptability, business process digitalization, and profitability. Furthermore, both technology adaptability and business process digitalization significantly affect MSME profitability, although technology adaptability shows a negative impact, suggesting that initial technology adoption may burden profitability due to high investment costs. Indirectly, AIS and Cost Management affect profitability through technology adaptability, while only Cost Management influences profitability through business process digitalization. The study contributes theoretically by enriching the body of knowledge on digital transformation in MSMEs and practically by providing insights for MSME practitioners and policymakers to optimize AIS and cost management in fostering sustainable profitability in the digital era.

Pengaruh Akuntabilitas, Transparansi dan Value For Money Terhadap Pengelolaan Keuangan (Studi Kasus Balai Desa Suka Maju Kota Binjai) Situmorang, Softri Estaurina; Ginting, Berupilihen
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9467

Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntabilitas, Transparansi Dan Value For Money Terhadap Pengelolaan Keuangan studi kasus Balai Desa Suka Maju Kota Binjai. Metode Penelitian yang digunakan yaitu metode penelitian asosiatif kausal (sebab akibat) dengan pendekatan kuantitatif. Berdasarkan analisis yang dilakukan, ditarik kesimpulan Akuntabilitas secara parsial berpengaruh positif dan signifikan terhadap pengelolaan keuangan di Balai Desa Suka Maju dengan nilai regresi sebesar 0,126, nilai signifikan sebesar 0,031 dan t hitung sebesar 2,283. Maka hasilnya akuntabilitas vertical pertanggungjawaban atas pengelolaan dana anggara atas pengelolaan dana kepada otorisasi yang lebih tinggi atau team audit ke pemeritahan yang sering di laksanakan pada awal tahun pada saat penutuan buku. Kata Kunci: Akuntabilitas,Transparansi,Value for Money dan Pengelolaan keuangan

ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN PADA PT.BPR PIJER PODI KEKELENGEN MEDAN Elia Pinda Aprita Harefa; Berupilihen br Ginting
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.114

Aktiva Tetap merupakan harta perusahaan yang dipakai untuk melakukan aktivitas operasional perusahaan. Maka diperlukan perencanaan yang jelas dalam perlakuan akuntansi aktiva tetap tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana perlakuan akuntansi aktiva tetap dan pengaruhnya terhadap laporan keuangan pada PT. BPR PIJER PODI KEKELENGEN MEDAN (Kantor Cabang Simpang Selayang). Sumber data yang digunakan penulis adalah data internal dan data eksternal dengan metode pengumpulan data dengan wawancara dan studi dokumentasi melalui metode analisis data deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa PT.BPR PIJER PODI KEKELENGEN sudah mencatat perolehan aktiva tetap dengan baik, menyusutkannya dengan metode garis lurus, dan menyajikannya dalam laporan laba rugi dan terbukti aktiva tetap berpengaruh terhadap laporan keuangan.

The Influence of Taxpayer Knowledge, Motor Vehicle Tax Sanctions, and the Samsat Drive Thru System On Motor Vehicle Taxpayer Compliance (Case study of Motor Vehicle Taxpayer at Samsat Drive Thru Medan) Berupilihen br Ginting; Adi Harianto; Mhd. Restu Razaq; Sabaruddin Chaniago; Amin Hou
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

This study supposed to determine the effect of taxpayer knowledge, motor vehicle tax sanctions, and the Samsat Drive Thru system on compliance of motor vehicle taxpayers (case study of motor vehicle taxpayer at Samsat Drive Thru Medan). The type of research that will be used in this research is descriptive and associative methods, because there are variables that will be examined for their relationship and the aim is to present a structured, factual, and accurate description of the facts in the relationship between the variables studied. The population of this study is motor vehicle taxpayers who make PKB payments in 2023 and researchers limit the population to 150 taxpayers and the sampling technique used is accidental sampling of 150 taxpayers. The data analysis technique used is the Validity and reliability test to see the influence between variables using the Hypothesis test (Test and Test f) and the determination test using SPSS. The results showed that Taxpayer Knowledge has a positive and significant effect on Taxpayer Compliance at the Medan samsat office. PKB sanctions have a positive and significant effect on taxpayer compliance at the Medan samsat office. The Samsat Drive Thru system has a positive and significant effect on taxpayer compliance at the Medan samsat office. Determination Test Taxpayer Knowledge, motor vehicle tax sanctions Sanctions, Samsat Drive Thru system while the remaining 28.9% is influenced by other variables not examined in this study such as service quality, motor vehicle tax sanctions fees and other variables. To Dispenda as a government agency in charge of Motor Vehicle Tax payments should increase innovation in Motorized Tax payments as effectively and efficiently as possible so that taxpayer compliance will increase.

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