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All Journal Jurnal Informatika dan Teknik Elektro Terapan METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Riset Inspirasi Manajemen dan Kewirausahaan JURNAL TEKNOLOGI DAN ILMU KOMPUTER PRIMA (JUTIKOMP) Kajian Akuntansi FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Jurnal Manajemen Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Pengabdian Masyarakat Inovasi Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Akuntansi Manado (JAIM) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Dimita H. P. Purba
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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SISTEM INFORMASI SIMPAN PINJAM CU. HARMONI MEDAN Hutagalung, Johanna Kezia; Hutapea, Marlyna Infryanty; Purba, Dimita H. P.
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

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

Abstract

CU. Harmoni is engaged in capital formation business through deposits or savings from members. Benefits of the establishment of CU. Harmony is to help members based on the principle of kinship. Number of CU members. Harmoni as a shareholder is 805 people and for education savings members is 227 people. With the number of existing members, the cooperative management still conducts savings and loans transactions using manual systems such as recording  into books and using Microsoft Excel. This can be seen from the cooperative management carrying out data processing services for member transactions, deposits, loans, installments, and as well as preparing reports.A lot of data will be processed, so there will be errors in recording and calculations resulting in errors in compiling a report. The author proposes a problem-solving system in the form of building a computerized storage system for member savings and loans and installment payment collection data stored in a database. The system to be built is a data input system for borrowing and paying members using a VB NET 2010-based application program with a MYSQL database The system to be built can help CU administrators.
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.
PERANAN RESPONSIBILITY ACCOUNTING DALAM COST CENTRE PADA PT. MARK DYNAMICS INDONESIA Silalahi, Mulatua; Purba, Dimita
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Operating costs are an element of profit and loss calculation and hence the size of the operating costs will directly affect the income statement. The higher the profits obtained by using the amount of operating costs according to the budget shows that the use of business costs is more efficient, which means the performance of business costs is higher. PT. Mark Dynamics Indonesia is a company engaged in the field of passion fruit syrup. Based on the results of the study it can be concluded that the performance of business costs at PT. Mark Dynamics Indonesia in 2014 has decreased by a significant amount compared to 2013. The company has used a cost that is too large from the budget to obtain sales in the current period. From the analysis it is known that thus the company has not been able to streamline costs due to sales realization is smaller than the sales budget.
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
Menilai Financial Distress melalui Tata Kelola Perusahaan, Likuiditas, dan Profitabilitas Sembiring, Amanda Tezalonica; Purba, Dimita; Damanik, Dennys Paulus Parlindungan; Angelia, Nia
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 1 (2025): Januari - Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i1.278

Abstract

Penelitian ini menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, likuiditas dan profitabilitas terhadap financial distress pada perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Adapun jenis penelitian dengan metode kuantitatif. Sampel yang digunakan dalam penelitian ini sebanyak 60. Maka penulis menarik kesimpulan bahwa kepemilikan manajerial dan likuiditas secara parsial berpengaruh negatif dan signifikan terhadap financial distress pada perusahaan manufaktur sub sektor teksil dan garmen yang terdaftar di Bursa Efek Indonesia. Sedangkan kepemilikan institusional berpengaruh positif dan tidak signifikan terhadap financial distress pada perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Kemudian profitabilitas berpengaruh negatif dan tidak signifikan terhadap financial distress pada perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. 5) Kepemilikan Manajerial, Kepemilikan Institusional, Likuiditas, dan Profitabilitas berpengaruh secara simultan terhadap financial distress.
Asistensi Pelaporan Pajak oleh Relawan Pajak Universitas Methodist Indonesia Goh, Thomas Sumarsan; Purba, Dimita H. P.; Rumapea, Melanthon; Sembiring, Rasmulia; Simanjuntak, Arthur; Ginting, Mitha Christina; Jamaluddin, Jamaluddin; Elisabeth, Duma Megaria; Sagala, Farida; Sagala, Lamria
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp40-43

Abstract

The campus tax volunteer value chain refers to the contributions and benefits provided by active tax volunteers to help in providing tax information and knowledge and also assist in reporting taxpayers' tax returns. Volunteers give guidance to individuals or groups who need assistance in managing their taxes, such as filling out tax returns or understanding tax rights and obligations. Regional Office of DJP Sumbagut I will give awards and recognition to tax volunteers who have contributed significantly to increasing tax awareness in the community.
How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11413

Abstract

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.
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.
SISTEM INFORMASI SIMPAN PINJAM CU. HARMONI MEDAN Hutagalung, Johanna Kezia; Hutapea, Marlyna Infryanty; Purba, Dimita H. P.
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol13No2.pp183-188

Abstract

CU. Harmoni is engaged in capital formation business through deposits or savings from members. Benefits of the establishment of CU. Harmony is to help members based on the principle of kinship. Number of CU members. Harmoni as a shareholder is 805 people and for education savings members is 227 people. With the number of existing members, the cooperative management still conducts savings and loans transactions using manual systems such as recording  into books and using Microsoft Excel. This can be seen from the cooperative management carrying out data processing services for member transactions, deposits, loans, installments, and as well as preparing reports.A lot of data will be processed, so there will be errors in recording and calculations resulting in errors in compiling a report. The author proposes a problem-solving system in the form of building a computerized storage system for member savings and loans and installment payment collection data stored in a database. The system to be built is a data input system for borrowing and paying members using a VB NET 2010-based application program with a MYSQL database The system to be built can help CU administrators.
Peran Motivasi Dan Komitmen Organisasi Sebagai Variabel Moderating Faktor - Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Organisasi Perangkat Daerah Kota Pematangsiantar Saragih, Rio Juanda Putra; Simanjuntak, Arthur; Sembiring, Yosephine Natalita; Purba, Dimita H P
Jurnal Ilmiah Accusi Vol. 4 No. 1 (2022): Jurnal Ilmiah Accusi 4(1) Mei 2022
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/8s3s8181

Abstract

Penelitian ini bertujuan untuk menguji, menganalisis serta memberikan bukti empiris pengaruh perencanaan anggaran, pelaksanaan anggaran, kompetensi sumber daya manusia dan proses pengadaan barang dan jasa terhadap penyerapan anggaran belanja dengan komitmen organisasi dan motivasi sebagai variabel moderasi. Responden penelitian adalah Kepala Organisasi Perangkat Daerah sebagai Pengguna Anggaran, Kepala Sub Bagian Keuangan dan Pejabat Komitmen Organisasi Organisasi Perangkat Daerah sebanyak 99 responden. Penelitian ini menggunakan data primer. Analisa data yang digunakan adalah Partial Least Squares Structural Equation Modeling (PLS – SEM) dengan program perangkat lunak Smart PLS 3.0. Hasil penelitian menunjukkan perencanaan anggaran, pelaksanaan anggaran, kompetensi sumber daya manusia dan proses pengadaan barang dan jasa berpengaruh positif terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar. Variabel komitmen organisasi dapat memoderasi pengaruh perencanaan anggaran, pelaksanaan anggaran, proses pengadaan barang dan jasa terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar. Namun, tidak dapat memoderasi pengaruh kompetensi sumber daya manusia terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar. Variabel motivasi dapat memoderasi pengaruh perencanaan anggaran, kompetensi sumber daya manusia, proses pengadaan barang dan jasa terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar. Namun, tidak dapat memoderasi pengaruh pelaksanaan anggaran terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar
Co-Authors Angelia, Nia Anton A. P. Sinaga Apriani Magdalena Sibarani Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Bevania, Usha C. Ginting, Mitha Cristofer Sumiok Damanik, Dennys Paulus Parlindungan Diah Permata Sani Simanullang Dona Pasaribu Duma Megaria Elisabeth Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Eva Julia Gunawati Harianja Eviyanti N. Purba Farida Sagala Fati Gratianus Nafiri Larosa Feby Fiorentina Panjaitan Gea, Joni Kurniawan Ginting, Dwita Perbika Br Ginting, Mitha C. Ginting, Mitha Christina GRACESIELA YOSEPHINE SIMANJUNTAK Gracia E. Simanjuntak Hotlan Butar-Butar Hutagalung, Johanna Kezia Hutajulu, Ika Putri Ika Putri Hutajulu Intan Dewita Situmorang Ivalda Equila Purba Ivo M. Silitonga Ivo Maelina Silitonga Jamaluddin Jamaluddin Jamaluddin Januardi Mesakh Jatongam Nainggolan Jeudi A. T. P. Sianturi Joni Kurniawan Gea Junika Napitupulu Junita, Rahel Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lenny Leorina Evinita Lumbantoruan, Rani Robintang Lyna M. N. Hutapea M. M. Pasaribu Pasaribu Marbun, Sondang Martha S. P. Simanjuntak Melanthon Rumapea Melky Alessandro Purba Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mulatua Silalahi, Mulatua N.B. Marbun, Sondang Nadapdap, Kristanty M. N Nadapdap, Kristanty M.N. Nainggolan, Mestica Melanie Necia Mita Novalina Pasaribu Nikolas Fajar Wuryaningrat Nurwijayanti Panjaitan, Rike Y. Panjaitan, Rike Yolanda Purba, Eviyanti Novita Purba, Pebisitona Mesajaya Putra Pratama Putri J. Sitorus PUTRI JESICA SITORUS Putri Sopianna Sianturi Rahel Junita Rajagukguk, Dameria Br. Rajagukguk, Helvi Febriana Rasmulia Sembiring Ratnawati Ratnawati Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih Rintan Saragih, Rintan Rio Juanda Putra Saragih Robinhot Gultom Romaida Hutajulu Romeyana Simanjuntak Sagala, Lamria Sahala Purba Saragih, Rio Juanda Putra Saur Melianna Sipayung, Saur Melianna Sembiring, Amanda Tezalonica Sembiring, Yosephine N. Sembiring, Yosephine Natalita Sembiring, Yosephine Natalitha Septony B. Siahaan Sianturi, Putri Sopianna Sibarani, Apriani M SIBARANI, APRIANI M. Silaban, Edo Pandapotan Silitonga, Ivo M. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y. Simanjuntak, Martha Siska Pratiwi Simanjuntak, Rimky M. P. Sinambela, Desi R. Sirait, Citra Oktafiani Siregar, Elizabeth Siswita Br Sijabat Sondang N.B. Marbun Stenardy Stenardy Stenardy Stenardy Tambunan, Jesica Tarigan, Nikholas Tarigan, Steven Ezekiel Theresia Melani S. L. Tobing Thomas Sumarsan Goh Tiar Margaretha Hutabarat Tiur Rajagukguk, Tiur Tobing, Theresia Melani S. L. Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Vebyola Sinaga, Grace Wesly Andri Simanjuntak Winda Silalahi Yohana Putri Evelina Silalahi Yolanda Panjaitan, Rike Yosephine Natalita Sembiring Yosephine Sembiring