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All Journal Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research Journal of Business Inflation Management and Accounting
Panggabean, Solomon Slow
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Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Peningkatan Profitabilitas pada PT Bank Mestika Dharma Tbk Periode 2021-2023 Purba, Miranda Grace Yohana; Panggabean, Solomon Slow; Laia, Hosea; Siallagan, Hamonangan; Hasugian, Christnova
Journal of Business Inflation Management and Accounting Vol 2, No 1 (2025): Januari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i1.5063

Abstract

Era digitalisasi dan globalisasi, sektor perbankan mengalami perkembangan pesat yang meningkatkan persaingan antar bank. Untuk menjaga keberlanjutan, perusahaan perbankan dituntut untuk menyediakan layanan yang lebih mudah dan cepat, termasuk layanan digital. Perubahan kondisi ekonomi yang beragam juga mendorong perusahaan untuk meningkatkan nilai mereka agar dapat bersaing. investor mencari perusahaan dengan profitabilitas baik sebagai acuan untuk investasi. Penelitian ini bertujuan untuk mengidentifikasi seberapa besar Tingkat profitabilitas PT Bank Mestika Dharma. Metode analisis yang digunakan yaitu dengan mengukur Tingkat profitabilitas selama 3 tahun  dalam konteks pemulihan ekonomi pasca pandemi COVID-19 dari tahun 2020 hingga 2023 dengan menggunakan rumus Return on Equity  ( ROE) dan Return on Asset (ROE). Berdasarkan hasil penelitian yang diperoleh dari Bursa Efek Indonesia menunnjukan bahwa ROE PT. Bank Mestika Dharma Tbk. mengalami fluktuasi selama periode tersebut. Pada tahun 2021, ROE mencapai titik tertinggi, kemudian sedikit menurun pada tahun 2022, dan kembali meningkat pada tahun 2023.
Penerapan Material Flow Cost Accounting (MFCA) Dan Akuntansi Manajemen Lingkungan Untuk Pengurangan Limbah Dan Peningkatan Kinerja Lingkungan Panggabean, Solomon Slow; Doloksaribu, Ardin; Rajagukguk, Rahel Rut Syeba; Sihaloho, Esra Sparia; Sagala, Agnes Agustina
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (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.v4i4.12958

Abstract

The purpose of this study is to analyze waste reduction and environmental performance improvement after the implementation of Material Flow Cost Accounting (MFCA) and Environmental Management Accounting. The type of research method used in writing this scientific work is the literature study method. The results of this study indicate that Material Flow Cost Accounting can assist companies in identifying and optimizing processes that have the potential to generate waste, thereby minimizing negative impacts on the environment and improving environmental performance. The company can build public and stakeholder trust in the company's business practices requiring transparency in environmental management through MFCA. Companies in implementing MFCA will show their concern for the environment and can support the sustainability of the company to continue to innovate and gain profits in the company.
Design of Church Financial Statements Based on Interpretation of Financial Accounting Standards (Isak) 35 Mariati Munte, Mei Hotma; Sijabat, Jadongan; Panggabean, Solomon Slow
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 2 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i2.916

Abstract

The church is an entity that aims not to make a profit, so financial accountability is an important aspect of the church. Good financial accountability can only be realized if the financial reports’ church accepts financial accounting standards. The financial accounting standard governing the financial reporting financial reporting of nonprofit-reinterpretation of Financial Accounting Standards (ISAK) 35. By applying ISAK 35 in presenting church financial reports, it is hoped that parties interested in the church can assess the performance of church management and increase the congregation’s trust in the church administrator. The research location is at the HKBP Bandar Klippa Resort Epiphanias Tembung District X Medan Aceh. Data was collected through interviews and documentation. The validity of the data was tested by the triangulation method. This study aims to present church financial reports based on ISAK 35. In 2022, HKBP Bandar Klippa will have a Rp deficit (39.736.895). Also, in 2022, there were some additional fixed assets. There are two units of fans, 1 unit of keyboard, and 1 unit of audio mics, and the Sunday school building will be inaugurated in November 2023. The change in net assets was influenced by a deficit in 2022, which becomes Rp 1.021.626.010. HKBP Bandar Klippah's cash flow activities consist of operations and investments.
Co-Authors Doloksaribu, Ardin Hamonangan Siallagan Hasugian, Christnova Jadongan Sijabat Laia, Hosea Mariati Munte, Mei Hotma Purba, Miranda Grace Yohana Rajagukguk, Rahel Rut Syeba Sagala, Agnes Agustina Sihaloho, Esra Sparia