Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal FINANCIAL : JURNAL AKUNTANSI Jurnal Pengabdian Masyarakat Bestari (JPMB) Journal of Artificial Intelligence and Digital Business
Purba, Dimita H.P
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Community Service: Introduction to Accounting Basics for Quality Human Resources (HR) in the New Village, Pancur Batu District Sipayung, Tri Dharma; Simanjuntak, Arthur; Purba, Dimita H.P; Sagala, Lamria; Simanjuntak, Grace Y; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel; Silitonga, Ivo Maelina; Mesakh, Januardi; Sibarani, Apriani M
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i12.12738

Abstract

Human Resources (HR) are fundamental assets in regional development and development. Community Service Activities in Baru Village, Pancur Batu District, aim to transform HR capacity through basic accounting training. This study uses a comprehensive extension method that includes lectures, discussions, practices, and evaluations to improve community financial literacy. The results of the activity showed a significant increase in understanding of accounting concepts, transaction recording skills, and awareness of the importance of structured financial management. Through a participatory approach, this activity succeeded in providing accounting knowledge that can encourage the development of individual and community capacity.
ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD) Siahaan, Septony Benyamin; Purba, Dimita H.P; Pasaribu, Dompak; Simanjuntak, Wesly Andri; Silitonga, Ivo Maelina; Nadapdap, Kristanty M. N; Rumapea, Melanthon
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.496

Abstract

This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basis
Peran Pertumbuhan Perusahaan Dalam Memediasi Pengaruh Kebijakan Dividen Dan Profitabilitas Terhadap Nilai Perusahaan Pada Sektor Keuangan Silaban, Edo Pandapotan; Sianturi, Jeudi A.T.P; Purba, Dimita H.P
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.878

Abstract

Penelitian ini bertujuan untuk mengatasi ketidakkonsisten pengaruh profitabilitas terhadap nilai perusahaan pada sektor keuangan yang terdaftar di BEI untuk periode 2020-2023. Peneliti mengusulkan variabel  pertumbuhan perusahaan untuk mengatasi ketidakkonsistenan tersebut. Data yang digunakan berupa data kuantitatif dan tergolong data sekunder yang diperoleh dari www.idx.co.id. Berdasarkan kriteria pengambilan sampel maka diperoleh sampel sebanyak 15 emiten sehingga total pengamatan dalam penelitian ini berjumlah 60 observasi. Tehnik analisis data yang digunakan adalah SEM-PLS dengan perangkat lunaknya yang disebut dengan WarpPls versi 8.0. Hasil yang diperoleh, salah satunya membuktikan bahwa pertumbuhan perusahaan mampu memediasi untuk pengaruh profitabilitas terhadap nilai perusahaan.
Co-Authors Arthur Simanjuntak Dona Pasaribu Duma Rahel Situmorang, Duma Rahel Ivo Maelina Silitonga Melanthon Rumapea Mesakh, Januardi Nadapdap, Kristanty M. N Panjaitan, Rike Yolanda Sagala, Lamria Siahaan, Septony Benyamin Sianturi, Jeudi A.T.P Sibarani, Apriani M Silaban, Edo Pandapotan Simanjuntak, Grace Y Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak, Wesly Andri