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INDONESIA
AKADEMIK: Jurnal Mahasiswa Humanis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 27748863     DOI : 10.37481/jmh
Core Subject : Religion, Humanities, Education, Social,
Religion Humanities Education Social Sciences
AKADEMIK: Jurnal Mahasiswa Humanis merupakan jurnal elektronik bagi mahasiswa agama, pendidikan, hukum politik, komunikasi, dan psikologi di dalam mempublikasi karya tulis ilmiah (sebagai tugas akhir), baik berupa skripsi, tesis maupun disertasi.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 314 Documents
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Sistem Informasi Pengendalian Internal Pembelian Kredit Persediaan Barang Dagang pada Koperasi Eki Aryadi
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.717

Abstract

Implementation of activities in every company of course has a system that contains the procedures in its implementation. The purchase accounting system is an example of a system in a business used by the company to buy the necessary goods in this case the activities that the Honeymoon Services Corporation does to meet its supply of goods also by implementing the purchase system. The implementation of such a system of course requires a proper control system. The data used is data in the form of credit purchase information supplies and secondary data in supporting documents. In analyzing the data obtained using qualitative methods. The results of the writing of this scientific paper show that in the implementation of the system of purchase of supplies credit, the system applied by the Honey Gununung Cooperation has been sufficiently sound and efficient optimally with the presence of documents and systematic recording. Only in internal control still requires special attention especially the organizational aspects that have not focused on the key elements of internal control related to the separation of the main function where there is a part that captures the tasks performed by the receiving part that is captured as the storage of goods, which means.
Analisis Sistem Informasi Manajemen di PT. Bank Negara Indonesia Muasir Pagan
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.718

Abstract

The purpose of the research is to be able to deduce problems relating to Management Information Systems. Fulfilling Office Administration Duties. Can implement Management Information Systems in the real world after understanding it. Management Information System (SIM) is an integrated human/machine system that provides information to support the operational functions of management and decision-making within an organization. Management information systems are described as a pyramid building where the underlying layer consists of information, transaction descriptions, status explanations, and so on. The next layer consists of information resources in support of day-to-day management operations. The three layers consist of information system resources to assist tactical planning and decision-making for management control. The system uses computer hardware and software, guideline procedures, management and decision models, and a "data base".
Penerapan Sistem Informasi Manajemen pada PT. Prima Indonesia Logistik Sanjaya Alacsel
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.719

Abstract

The purpose of the research is to give recommendations to PT. Prima Indonesia Logistics Belawan in the correct use of Management Information System. The research method is that this research is qualitatively descriptive. Logistics is the art and science of regulating and controlling the flow of goods, energy, information, and other resources, such as products, services, and people, from the source of production to the market in order to optimize the use of capital. A management information system is an operating system that performs a variety of functions to generate outputs that are useful to the operators and management of the organization concerned. So to get the right information system you need to pay attention to several elements, namely Competitive Advantage, Customer Value View, Uniqueness Angle, Time and Place, Smooth Transfer to Customer, Accuracy Benefit.
Pengelolaan dan Pengembangan Sistem Informasi Manajemen di Kantor Polisi Syahrial Alas Putra Pagan
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.720

Abstract

The purpose of the research is to learn about the management and development of management information systems in the police offices. This method is aimed at gaining a deep understanding of the problem rather than making generalizations. Observations, interviews, literature, and questionnaires are some of the methods of gathering data. The conclusion that the author can take after completing the Document Management Information System and Public Service at the City Resort Police Office Tebing High is as follows, facilitating the City resort Police Office in the preparation of reports, public services and facilitates in the search for documents. The proposed system uses a database that helps to organize the data of complaints reports and public services so that the data are integrated together as well as facilitated in the process of search, retrieval of the necessary data. With this application will be able to generate a percentage of crime in the area of the Resort Police Office of Tebing High City according to the number of criminal cases
Analisis Penerapan Pengendalian Internal Prosedur Penyaluran Kredit Multiguna pada PT Bank Sumut KC.Ngumban Surbakti Rosani Tarigan; Ardin Dolok Saribu; Herti Diana Hutapea
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.722

Abstract

This investigation aims to find out the analysis of the application of the internal control system of multi-purpose credit distribution procedures in Sumut Bank KC.Ngumban Surbakti. The procedures for granting multi-purpose loans are structured from the stage of application, analysis, recommendation, approval, warning, and credit liquidation. The internal credit control system has five conceptual elements: control environment, risk assessment, control activities, information and communication, and monitoring. This type of research is qualitative, describing the application of the internal control system of multi-use credit distribution procedures in the Sumut Bank of KC. The data used is the primary data used to determine the implementation of the internal control system of credit granting through interviews. The final results of this study show that the implementation of the internal control system of multi-use credit distribution procedures in PT.Bank Sumut KC.Ngumban Surbakti has been fully carried out. Internal control system of non-executed multi-use credit distribution, i.e. control and monitoring activities through the 5C credit principle, which is the ability and purpose of the application. With the failure of the system of internal control of giving credit fully then the internal control system of granting multi-purpose credit to the PT.Bank Sumut KC.Ngumban Surbakti is not in line with its purpose.
Pengaruh Pengungkapan Good Corporate Governance terhadap Kinerja Keuangan Perusahaan (Studi pada Manufaktur Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Ayu Lestari Gulo; Hendrik Elisa Sutejo Samosir; Halomoan S. Sihombing
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.723

Abstract

This research aims to determine the influence of Good Corporate Governance on the financial performance of companies in the transportation sector manufacturing listed on the Indonesia Stock Exchange for the 2020-2022 period. This research covers a population of 46 companies with a sample of 11 companies or 33 observations. The data used is secondary data collected using documentation data. This research data meets the requirements of classical assumption testing and hypothesis testing. The test results of this research show that the Board of Directors and Independent Commissioners variables have a negative and insignificant effect on financial performance. The suggestion given by researchers for further research is to increase the observation period in order to get a better picture and results from this research.
Pengaruh Pemberian Kredit terhadap Profitabilitas pada PT. Bank Sumut Juwita Riama Anzelina Butar Butar; Jadongan Sijabat; Manatap Berliana Lumban Gaol
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.724

Abstract

This study aims to determine the effect of lending on profitability at PT. Bank sumut, Jl. Imam bonjol No.18. The population in this study is the financial statements of PT. Bank North Sumatra during 2013-2022, and the sample in this study is the Quarterly data of PT. Bank sumut so that the number of samples produced as much as 40. The data used in this study is secondary data taken by documentation method by accessing banksumut website. The data analysis method uses statistical analysis with descriptive statistical testing, simple regression testing, correlation, hypothesis testing and determination, with the statistical tool used is SPSS 26. The results showed that the provision of credit had a negative and significant effect on profitability A negative t value indicates that the variable of lending (X) has an influence that is not in line with profitability (Y). So it can be concluded that the provision of Credit (X) has a negative influence on Profitability (Y) and is significant. That is, the greater the provision of credit will result in the acquisition of the profitability ratio of PT. Bank North Sumatra decreases, on the other hand, if lending decreases, there will be an increase in profitability at PT. North Sumatra Bank. This is due to the lack of banks in applying the principle of prudence in lending resulting in non-performing loans, so banks are advised to maintain the principle of prudence in providing credit to minimize credit risk and maximize company profitability.
Persepsi Mahasiswa Akuntansi terhadap Pengetahuan Teknologi Informasi Akuntansi (Studi Kasus pada Mahasiswa Program Studi Akuntansi Universitas HKBP Nommensen) Mei Masrohani Bawamenewi; Audrey M. Siahaan; Ardin Dolok Saribu
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.725

Abstract

This research aims to find out how different the perceptions of HKBP Nommensen University Accounting Students are regarding Knowledge of Accounting Information Technology based on their cumulative Achievement Index. The independent variable is the perception of accounting students, and the dependent variable is knowledge of information technology. The research method used is primary data collection techniques in the form of questionnaires.The sampling method used in this research was convenience sampling, with a sample size of 90 respondents. Data management uses SPSS version 25 tools. Tests used in this research include descriptive statistical analysis, validation and reliability tests, normality tests, and one way anova tests.Based on the research results, it shows that based on the one-way ANOVA test with a p-value of 0.040 with an alpha of 0.05, meaning that the probability value is greater than alpha, so Ho is accepted, it can be concluded that there is no difference in students' perceptions of accounting information technology knowledge based on grade-point average.
The Effect of Implementing PSAK 72 on Financial Performance and Shareholders Value at the Property Company Registered on the IDX for the 2018-2020 Period Nathalina Br Simanjuntak; Magdalena Judika Br Siringoringo; Amran Manurung
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.726

Abstract

This research aims to determine the effect of implementing PSAK 72 regarding revenue recognition from contracts with customers on financial performance and shareholder value in property companies listed on the IDX for the 2018-2020 period. This research uses quantitative research, namely research that emphasizes the objective measurement aspect of social phenomena. The sampling method used in this research is nonprobability sampling and the sampling technique used is purposive sampling. This research data is secondary data obtained directly from the Indonesia Stock Exchange website for the 2018-2020 period. Where the data taken from annual reports and company financial reports is quarterly. The analysis method used is simple linear regression analysis. This research was carried out using IBM SPSS 22.0 software. The results of this research indicate that the implementation of PSAK 72 income recognition has a negative effect on financial performance. The results of this research also show that the implementation of PSAK 72 income recognition has a positive effect on shareholder value.
Analisis Sistem Pengendalian Intern atas Penerimaan Kas pada PT Bank Sumut Berliana Aritonang; Hendrik E. S. Samosir; Herti Diana Hutapea
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.729

Abstract

PT Bank Sumut is a BUMD company in Indonesia which operates in the business sector of banking services and financial services products. PT Bank Sumut functions as a driver of the pace of development in the region and acts as a regional cash holder by carrying out business activities as a commercial bank. Cash is an asset that is very easily transferable and ownership cannot be proven. Therefore, it is necessary to have a cash control system that aims to control all company activities. This research aims to analyze and find out whether the internal control elements for cash receipts that have been determined are in accordance with those carried out by PT Bank Sumut. The type of data used in this research is document data and the data source is primary data. The data collection techniques used are interview and documentation techniques. And the analysis technique used in this research is descriptive and comparative, namely an analysis method by first collecting, classifying and interpreting data so that it can provide a clear picture of the problem being studied, then comparing the results with their application.

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