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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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Relationship Between Service Performance And Financial Performanceon The Level Of Financial Independence At The Central General Hospital H. Adam Malik Medan Simanjuntak, Arthur; Duma Megaria Elisabeth; Purba, Dimita HP; Panjaitan, Rike Yolanda; Sianturi, Putri Sopianna
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a88tqw53

Abstract

The intention of these researchers is to study the relationship between economic performance and service performance at the level of independence at H. Adam Malik Central General Hospital. Secondary data is used in this research, which is a quantitative approach. Order of population members based. The sample for study is financial reporting data and services at RSUP H. Adam Malik Medan for the years 2018 - 2022. From the results of this study, it appears that there is a link between economic performance, measured by the correlation of Fixed Asset Turnover (PAT) and service performance, measured by mean length of stay (AVLOS), and the degree of autonomy of the public There are hospitals. 2018 - 2022 Center H. Adam Malik
KEGIATAN PENINGKATAN KESADARAN PAJAK DAN PEMADANAN NIK-NPWP OLEH RELAWAN PAJAK UNIVERSITAS METHODIST INDONESIA Goh, Thomas Sumarsan; Purba, Dimita H. P.; Rumapea, Melanthon; Simanjuntak, Arthur; Silalahi, Mulatua P.; Nainggolan, Arison; Purba, Sahala; Sembiring, Yosephine N.
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.pp84-88

Abstract

Tax volunteers are a government program, especially the Directorate General of Taxes, to increase tax inclusion in society. The Indonesian Methodist University recruited UMI students to become tax volunteer candidates, then conducted interviews and written tests. The Kanwil will inaugurate the tax volunteers who pass the selection. Tax volunteers this year apart from helping to increase tax awareness and assistance with filling out the SPT and reporting it, they also help socialize and assist in matching NIK-NPWP.
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.
Village Financial Management in Lumban Pea Village, Toba Regency Elisabeth, Duma Megaria; Saragih, Rintan; Nadapdap, Kristanty M.N.; Napitupulu, Junika; Purba, Dimita H.P.; Rumapea, Melanthon; Simanjuntak, Wesly A.; Silitonga, Ivo Maelina; Simanjuntak, Gracesiela Y.; Marbun, Sondang; Sipayung, Saur Melianna; Pratama, Putra; Tambunan, Jesica; Siregar, Elizabeth; Mesakh, Januardi
Indonesian Journal of Advanced Social Works Vol. 2 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/darma.v2i6.7738

Abstract

This Community Service Activity aims to describe the extent of the changes in Permendagri Number 20 of 2018, Concerning Village Financial Management Guidelines, and is a revision of Permendagri 113 of 2014. Concerning Village Management Guidelines, and its relationship to Law Number 6 of 2014. 2014, About Villages. The source of data obtained is secondary data, by obtaining data from various literature on Village Laws, Government Regulations and Minister of Home Affairs regulations related to Village Financial and Wealth Management. The results of the description written are that Law 6 of 2014 concerning Villages is a reference for the creation and stipulation of Permendagri 113 of 2014 and revised to become Permendagri 20 of 2018 concerning Village Management Guidelines. The conclusion is that there are no very significant changes regarding the substance, Permendagri 113 of 2014, explaining the articles of the Village Law, and improvements are confirmed by Permendagri 20 of 2018, Concerning Village Financial Management Guidelines, which are strictly in accordance with the main duties and functions from the official who is responsible for managing village finances and assets.
Pengaruh Kebijakan Dividen, Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan pada Sektor Basic Materials di BEI 2020-2023 Rajagukguk, Helvi Febriana; Gultom, Robinhot; Purba, Dimita Hemalli Premasari
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v5i2.1103

Abstract

This research aims to determine how Dividend Policy, Investment Decisions, and Financing Decisions influence Firm Value in Basic Materials sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The variables used in this study are independent variables (X) consisting of dividend policy proxied by the Dividend Payout Ratio, investment decisions proxied by the Price Earning Ratio, financing decisions proxied by the Debt to Equity Ratio, and the dependent variable (Y) is Firm Value proxied by Tobin’s Q. The sample in this study was obtained using purposive sampling method. Based on the established criteria and data processing method, 19 companies were determined to be the research sample. The data analysis technique used is multiple linear regression. The results of this study indicate that partially, dividend policy has a negative and significant effect on firm value, investment decisions have a positive and significant effect on firm value, and financing decisions do not have a significant effect on firm value. Simultaneously, the variables of Dividend Policy, Investment Decisions, and Financing Decisions significantly affect Firm Value.
PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Vebyola Sinaga, Grace; Gultom, Robinhot; H.P. Purba, Dimita
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 7 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i7.2025.2881-2895

Abstract

Riset ini bermaksud agar mengeksplorasi serta mengevaluasi dampak dari Profitabilitas, Struktur Modal, serta Pertumbuhan Penjualan akan Nilai Perusahaan pada emiten sektor industri yang tercatat di Bursa Efek Indonesia sepanjang periode 2020 hingga 2023. Penelitian ini menggunakan sejumlah variabel, di mana variabel bebas (X) mencakup: Profitabilitas yang dikalkulasi menggunakan Return on Asset (ROA), Struktur Modal yang diwakili oleh Debt to Asset Ratio (DAR), serta Pertumbuhan Penjualan yang dikalkulasi menggunakan indikator Sales Growth (SG). Adapun variabel terikat (Y) pada riset ini ialah Nilai Perusahaan yang diinterpretasikan menggunakan Price to Book Value (PBV). Pengutusan sampel dilaksanakan menerapkan pendekatan purposive sampling. Berlandaskan tipe yang telah ditentukan dan tahapan pengolahan data yang dilakukan, diperoleh 19 entitas bisnis yang dijadikan sebagai objek penelitian. Metode analisis yang diterapkan dalam uji relasi antar unsur ialah regresi linear berganda. Keluaran dari penelitian ini menunjukkan bahwa secara individu, Profitabilitas memiliki pengaruh yang signifikan terhadap Valuasi Perusahaan. Leverage tidak berefek secara signifikan terhadap nilai perusahaan, Pertumbuhan penjualan tidak berpengaruh secara signifikan akan Nilai perusahaan. Bersamaan, Profitabilitas, Leverage serta Pertumbuhan Penjualan berimpak akan Nilai Perusahaan.
Literasi Penyusunan Laporan Keuangan UMKM (Usaha Mikro, Kecil Dan Menengah) Pada Desa di Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun Purba, Dimita Hemalli Premasari; Situmorang, Duma Rahel; Elisabeth, Duma M.; Silitonga, Ivo M.; Simanjuntak, Wesly A.; Nainggolan, Arison; Simanjuntak, Arthur; Sagala, Lamria; Silalahi, Mulatua P.; Sagala, Farida; Panjaitan, Rike Y.; Ginting, Mitha C.; Simanjuntak, Gracesiela Y.; Junita, Rahel; Purba, Sahala; Pasaribu, Dompak; Mesakh, Januardi; Sipayung, Tri Dharma; Simanjuntak, Rimky M. P.; Siahaan, Septony B.; Napitupulu, Merry Anna; Sembiring, Yosephine N.; Sibarani, Apriani M.
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

The Team in collaboration with Parapat Village, Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun helps MSME actors in improving and developing their products through a accounting approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to accounting and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.
Pelatihan Penyusunan Anggaran Berbasis Microsoft Excel Bagi Pelaku UMKM Desa Baru Kecamatan Pancur Batu Megaria Elisabeth, Duma; B. Siahaan, Septony; H.P. Purba, Dimita; C. Ginting, Mitha; Sagala, Lamria; Rumapea, Melanthon; Napitupulu, Junika; Melianna, Saur; Yolanda Panjaitan, Rike; Mesakh, Januardi; N.B. Marbun, Sondang
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): February
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v2i1.457

Abstract

Kegiatan pengabdian kepada masyarakat merupakan salah satu tridharma perguruan tinggi di samping pengajaran, penelitian dan pengabdian kepada masyarakat yang wajib dilakukan oleh sivitas akademika perguruan tinggi. Melalui pengabdian masyarakat, Program Studi Akuntansi Universitas Methodist Indonesia hadir di hati masyarakat, khususnya Desa Baru, Kecamatan Pancur Batu, Kabupaten Deli Serdang. Tujuannya adalah untuk menerapkan hasil pembelajaran dan penelitian untuk pendidikan dan untuk menginformasikan kemajuan sosial sains. Aplikasi umum dari pengetahuan akuntansi yang kerap diterapkan dalam kasus ini mengenai pelatihan penyusunan anggaran untuk Usaha Mikro Kecil Menengah. Sebanyak 18 peserta dari pelaku UMKM mengikuti kegiatan pelatihan penyusunan anggaran berbasis Microsoft excel bagi pelaku UMKM. Kegiatan dibagi menjadi dua tahap, meliputi penjelasan umum penganggaran bagi UMKM dan sesi tanya jawab dari para peserta. Mengetahui hal tersebut, diharapkan masyarakat desa khususnya UMKM dapat menganggarkan dengan tepat dalam menyusun anggaran UMKM. Sebagai hasil dari kegiatan ini, masyarakat desa khususnya pelaku UMKM akan mendapatkan tambahan informasi dalam penyusunan anggaran bagi pelaku UMKM. Selain itu, para pembicara dan peserta berbagi pengalaman dalam memecahkan masalah yang dihadapi dalam penyusunan anggaran berbasis Microsoft excel bagi pelaku UMKM.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024 Diah Permata Sani Simanullang; Robinhot Gultom; Dimita H.P. Purba
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.12164

Abstract

This study aims to examine and analyze the influence of Capital Structure, Firm Size, and Institutional Ownership on Financial Performance in Consumer Non Cyclicals Sector Companies, specifically the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the Period 2021-2024. The independent variables in this study are Capital Structure measured by Debt to Equity Ratio (DER), Firm Size measured by Natural Logarithm of Total Assets, and Institutional Ownership (IO), while the dependent variable is financial performance measured using Return on Assets (ROA). This study employs a quantitative approach with multiple linear regression analysis method. The sample in this study was obtained using purposive sampling method. The data used are secondary data obtained from financial statements of companies listed on the IDX. Based on the established criteria and data processing, 42 companies were determined as the research sample. The results of this study indicate that partially Capital Structure has a significant negative effect on Financial Performance, while Firm Size has a negative and insignificant effect on financial performance. Institutional Ownership has a positive and significant effect on Financial Performance. Simultaneously, Capital Structure, Firm Size, and Institutional Ownership have a significant effect on Financial Performance.
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