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All Journal METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Pena Justisia: Media Komunikasi dan Kajian Hukum Didaktik : Jurnal Ilmiah PGSD STKIP Subang BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Bisnis Mahasiswa Formosa Journal of Applied Sciences (FJAS) JURNAL REGIONOMIC Jurnal Pengabdian Masyarakat Inovasi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Ilmiah Accusi Jurnal Mahkota Bisnis (Makbis) METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Necia Mita Novalina Pasaribu
Universitas Methodist Indonesia
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IMPLEMENTASI ISAK 35 LAPORAN FINANSIAL ORGANISASI NON LABA PADA PANTI ASUHAN TERANG FAJAR Sahala Purba; Junika Napitupulu; Dompak Pasaribu; Sofia Imelda Simbolon; Sarah Gracella; Novelita Manullang; Vebina Natalia
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i2.4852

Abstract

Tujuan penyuluhan ini salah satu bentuk dari pengembangan organisasi non laba untuk menerapkan laporan keuangan sesuai ISAK 35 pada anti asuhan Terang Fajar. Waktu penyuluhan ini di lakukan 1 hari, pada tanggal 13 Dasember 2020. Penulis mewawancari pemilik Panti Asuhan Terang Fajar. Setelah melakukan temuan dilapangan hasil peneliti menunjukkan bahwa pencatatan laporan keuangan panti asuhan Terang Fajar masih menlakukan metode sederhana yaitu mencatat penerimaan dan pengeluaran saja tidak sesuai dengan ISAK 35. Dengan adanya penyuluhan ini, Panti Asuhan Terang Fajar dapat menyusun laporan finansial sesuai dengan standar ISAK 35 yang harus menyajikan dalam lima bentuk laporan keuangan antara lain laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan.
Pengaruh Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Lumbangaol, Idaman Sagita; Pasaribu, Dompak; Silitonga, Ivo Maelina; Simanjuntak, Arthur; Damanik, Dennys Paulus Parlindungan
Jurnal Bisnis Mahasiswa Vol 3 No 4 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i4.art9

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keputusan investasi dan keputusan pendanaan terhadap nilai perusahaan dengan Good Corporate Governance sebagai variabel moderasi secara parsial maupun simultan. Jumlah sampel penelitian sebanyak 23 perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi linear berganda dan uji Moderating Regression Analysis. Hasil penelitian diperoleh bahwa keputusan investasi berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, keputusan pendanaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, keputusan investasi dan keputusan pendanaan secara simultan berpengaruh signifikan terhadap nilai perusahaan, Good Corporate Governance tidak mampu memoderasi pengaruh keputusan investasi terhadap nilai perusahaan, dan Good Corporate Governance tidak mampu memoderasi pengaruh keputusan pendanaan terhadap nilai perusahaan. Berdasarkan hasil uji koefisien determinasi, nilai perusahaan dipengaruhi sebesar 25,3% sedangkan sisanya 74,7% dipengaruhi oleh variabel lain yang tidak termasuk dalam model regresi dalam penelitian ini.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Dompak Pasaribu; Ivo Maelina Silitonga; Lidya Paskalina Pasaribu
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.98

Abstract

This research aims to examine the influence of Corporate Social Responsibility and Good Corporate Governance as proxied by independent commissioners, audit committees, institutional ownership, managerial ownership on financial performance as measured by Return On Assets. The number of samples used in this research were 20 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. This research uses secondary data. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression models. This research produces findings that Corporate Social Responsibility, the audit committee has a positive but not significant effect, independent commissioners have a positive and significant effect, and institutional ownership, managerial ownership has a negative and not significant effect on financial performance, as well as Corporate Social Responsibility, independent commissioners, audit committees, Institutional ownership and managerial ownership together influence financial performance.
Penerapan Pola Peran Optimalisasi Pengelolaan Administrasi Desa Melalui Sistem Informasi Manajemen SUNDAY ADE SITORUS; Siahaan, Septony; Pasaribu , Dompak; Simanjuntak, Wesly Andri; SITORUS, SUNDAY ADE
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Februari 2025
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v6i1.2552

Abstract

This service aims to implement a Management Information System (SIM) to improve the efficiency of village administration management, accelerate public services, and increase transparency in Sei Mencirim Village. This program also aims to improve the digital literacy of village officials to be able to utilize technology in managing village administration. This activity is carried out through socialization, technical training, and mentoring of village officials in using SIM. Socialization aims to provide a basic understanding of SIM, while technical training includes simulations of using SIM software and managing village administration data. The final stage is mentoring to ensure the SIM can operate optimally. The implementation of the SIM has improved the efficiency of village administration management, accelerated public services, and increased transparency of village budgets. The community felt the direct benefits in the form of faster document processing time, as well as increased transparency in budget use. Village officials can access and manage data in real-time, accelerating the decision-making process. The main challenges in implementing the SIM include limited technological infrastructure and low digital literacy of village officials. However, the training provided has improved the ability of village officials to manage administration better. The program is also credited with reducing administrative errors that are common in manual systems. However, strengthening the infrastructure and increasing the capacity of village officials are needed to optimize the operation of the SIM. The implementation of SIM in Sei Mencirim Village has brought positive impacts in the form of increased administrative efficiency and public services. Although there are still challenges such as limited infrastructure and digital literacy, this program can be used as a model for implementing technology in other villages. With the support of the local government, this program is expected to improve community welfare and encourage transparency in village management.
PARENTING DAN SEMINAR PENDIDIKAN KARAKTER SEBAGAI UPAYA PEMBENTUKAN KARAKTER SISWA SMP & SMA SEKOLAH ANGKASA LANUD SOEWONDO MEDAN Maria, Elvie; Manalu, Brilliant Handyman; Hartono, Hartono; Nadapdap, Kristanty M. N.; Sudarso, Andriasan; Pasaribu, Dompak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 2 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No2.pp217-225

Abstract

The acts of crime and delinquency among children and teenagers continue to increase, such as robbering, mugging, stealing, rape, brawls, bullying and even murder, as well as other acts of violence, as well as their mental health conditions becoming increasingly worrying, which is marked by an increase in suicide attempts and suicides. Therefore, there needs to be cooperation from both of the government and society, by looking at the psychological side of the individual perpetrator, the parenting style of the family, community and society at large so that similar acts do not continue to increase. Observing this phenomenon as a form of concern and seriousness in preventing similar actions, Yasarini (Ardhya Garini Foundation), known as Sekolah Angkasa Lanud Soewondo, collaborated with the Developer Company PT. Taman Malibu Indah and Writers, located in the Mustang Hall Jalan Komodor Muda Adi Sucipto Medan, held activities in the form of Parenting for parents of students and Lectures for Middle and High School students at Sekolah Angkasa Lanud Soewondo, by providing an understanding of character values related to God, by yourself, with each other and the environment. The aim of the activity are the parents and students to know the importance of having good and strong character which can lead students had to become human resources advantage in welcoming Indonesia Gold in 2045.
PENGARUH INDUSTRIAL TYPE, LIKUIDITAS DAN COMPANY SIZE TERHADAP PENGUNGKAPAN RISK MANAGEMENT PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Ninta, Deva; Pasaribu, Dompak; Sagala, Lamria
Jurnal Mahkota Bisnis (Makbis) Vol 2 No 2 (2023): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v2i2.24

Abstract

This research aims to examine the influence of industrial type, liquidity and company size on risk management disclosure. Industrial type is proxied using the average number of employees, liquidity with the current ratio and company size with total assets. The research uses multiple linear regression methods with a sample size of 24. The research population is LQ 45 companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique is the purposive sampling method. The research results show that the industrial type and liquidity variables have a positive and insignificant effect on risk management disclosures, company size has a positive and significant effect on risk management disclosures.
PENGARUH KINERJA KEUANGAN SEBELUM DAN SESUDAH RIGHT ISSUE PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sinaga, Rafli Oktavia; Pasaribu, Dompak; Sagala, Farida
Jurnal Mahkota Bisnis (Makbis) Vol 2 No 2 (2023): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v2i2.25

Abstract

This research aims to determine and analyze whether there are differences in financial performance before and after the Right Issue in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The financial ratios used are the Current Ratio, Debt to debt-to-equity ratio, Net Profit Margin, and Total Assets Turnover. The sample size for this study is 4. Secondary data is used, and the sampling method employed is purposive sampling. Parametric tests used are Paired Sample t-Test, and non-parametric tests used are Wilcoxon Signed Rank Test, with the assistance of SPSS 22 software. Based on the results of this research, it is indicated that there is no difference before and after conducting a Rights Issue in terms of Current Ratio and Debt to Equity, as determined by the Wilcoxon Signed Rank Test. Additionally, for the Net Profit Margin and Total Asset Turnover ratios, there is no difference before and after conducting a Rights Issue, as determined by the Paired Sample t-test.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Damanik, Rizki Yulandari; Pasaribu, Dompak; Silitonga, Ivo Maelina
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 1 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i1.54

Abstract

This study aims to examine the influence of liquidity, profitability, and leverage on the value of mining companies listed on the Indonesian Stock Exchange. Additionally, it seeks to investigate how dividend policy moderates this relationship. The original research sample comprised 62 organizations, however, after implementing the given criteria, only 16 companies met the requirements. The study employed secondary data and applied purposive sampling procedures for selecting the sample. The data analysis employed multiple linear regression models and moderation tests. The research findings suggest that liquidity has a somewhat detrimental and statistically insignificant effect on a company's worth. The profitability of a corporation has a somewhat positive and significant effect on its value, while leverage has a moderately negative and minor effect. The variables of liquidity, profitability, and leverage have a significant influence on the value of a company. The moderation study reveals that the dividend policy lacks the capacity to moderate the influence of liquidity on the firm's value. The dividend policy has the capacity to reduce the influence of profitability and leverage on the firm's value. The Adjusted R-Square value of 21.2% suggests that the company's value is influenced by the combined effects of liquidity, profitability, and leverage. Nevertheless, it is crucial to acknowledge that 79.8% of the company's worth is impacted by additional factors that were not taken into account in this study.
PARENTING DAN SEMINAR PENDIDIKAN KARAKTER SEBAGAI UPAYA PEMBENTUKAN KARAKTER SISWA SMP & SMA SEKOLAH ANGKASA LANUD SOEWONDO MEDAN Maria, Elvie; Manalu, Brilliant Handyman; Hartono, Hartono; Nadapdap, Kristanty M. N.; Sudarso, Andriasan; Pasaribu, Dompak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 2 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No2.pp217-225

Abstract

The acts of crime and delinquency among children and teenagers continue to increase, such as robbering, mugging, stealing, rape, brawls, bullying and even murder, as well as other acts of violence, as well as their mental health conditions becoming increasingly worrying, which is marked by an increase in suicide attempts and suicides. Therefore, there needs to be cooperation from both of the government and society, by looking at the psychological side of the individual perpetrator, the parenting style of the family, community and society at large so that similar acts do not continue to increase. Observing this phenomenon as a form of concern and seriousness in preventing similar actions, Yasarini (Ardhya Garini Foundation), known as Sekolah Angkasa Lanud Soewondo, collaborated with the Developer Company PT. Taman Malibu Indah and Writers, located in the Mustang Hall Jalan Komodor Muda Adi Sucipto Medan, held activities in the form of Parenting for parents of students and Lectures for Middle and High School students at Sekolah Angkasa Lanud Soewondo, by providing an understanding of character values related to God, by yourself, with each other and the environment. The aim of the activity are the parents and students to know the importance of having good and strong character which can lead students had to become human resources advantage in welcoming Indonesia Gold in 2045.
The Influence of Liquidity, Profit, Debt Policy and Operating Leverage on Price to Book Value in Manufacturing Companies listed on the Indonesian Stock Exchange Simarmata, Lamdapot Pranata; Pasaribu, Dompak; Silitonga, Ivo Maelina; Simanjuntak, Arthur
Formosa Journal of Applied Sciences Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i8.10593

Abstract

The research is aimed at analyzing the influence of liquidity, profits, debt policy and operating leverage on price to book value. A population of 73 manufacturing companies in the basic industrial and chemical sectors listed on the Indonesian stock exchange, 43 companies were sampled for research using purposive sampling. Research data was obtained from the site www.idx.co.id. Furthermore, the data obtained was processed using SPSS version 26. The results stated that liquidity partially had a positive but not significant effect on Price to Book Value. Profit and debt policy partially have a positive and significant effect on Price to Book Value. Operating leverage partially has a negative and insignificant effect on Price to Book Value. Liquidity, Profit, Debt Policy and Operating Leverage simultaneously have a significant effect on Price to Book Value.
Co-Authors Andriasan Sudarso Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Brilliant Handyman Manalu Damanik, Dennys Paulus Parlindungan Damanik, Rizki Yulandari Daulat Sihombing Dimita H. P. Purba Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Elvie Maria Farida Sagala Ginting, Mitha C. GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Hartono Hartono Hartono Hartono Hotmaida Saragih Ivo M. Silitonga Ivo Maelina Silitonga James Piter Marbun Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Junika Napitupulu Junika Napitupulu Junita, Rahel Lenni Sinaga Lidya Paskalina Pasaribu Lumbangaol, Idaman Sagita M. M. Pasaribu Pasaribu M.N. Nadapdap, Kristanty Maelina Silitonga, Ivo Melanthon Rumapea Melisa Simatupang Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mulatua Silalahi, Mulatua Nadapdap, Kristanty M. N. Ninta, Deva Novelita Manullang P. Silalahi, Mulatua Panjaitan, Rike Y. Parlindungan M. H. Tobing PUTRI JESICA SITORUS Rahel Situmorang, Duma Rike Y. Panjaitan Rike Yolanda Panjaitan Rintan Saragih Rintan Saragih, Rintan Rio Lindri Chuaca Romaida Hutajulu Sagala, Lamria Sahala Purba Sarah Gracella Saur Melianna Sipayung, Saur Melianna Selamat Siregar Sembiring, Yosephine N. Septony B. Siahaan Septony B. Siahaan, Septony B. Siahaan, Septony Siahaan, Septony B SIBARANI, APRIANI M. Silitonga, Ivo M. Silvia Shania Sinaga Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Simarmata, Lamdapot Pranata Sinaga, Rafli Oktavia Siregar, Ahlan Jefri Sofia Imelda Simbolon Sumurung Tua Purba Sunday Ade Sitorus Tri Dharma Sipayung, Tri Dharma Vebina Natalia Wesly Andri Simanjuntak Y. Simanjuntak, Gracesiela