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SAGALA, FARIDA
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENDANAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAIVARIABEL MODERATING PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA FARIDA SAGALA
JURNAL ILMIAH MAKSITEK Vol 3 No 4 (2018): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The objective of the research was to examine and analyzesome factors which influenced financing decision in property and real estate companies listed in BEI (Indonesia Stock Exchange) with institutional ownership as moderating variable. The research used comparative casual method. The population was all companies which financial statements had been audited and listed in BEI, and 47 0f them were used as the samples, taken by using census and time series sampling technique so that there were 141 observation samples all together. The data were gathered by conducting documentary study and analyzed by using multiple linear regression analysis and residual test for moderating variable. The result of the research showed that, simultaneously, the variables of firm size, asset structure, and profitability had significant influence on financing decision. Partially, the variables of firm size and profitability which were measured by net profit margin ratio had the influence on financing decision. The result of residual test showed that institutional ownership could moderate the correlation of financing decision withfirm size, asset structure, and profitability.
SISTEM INFORMASI AKUNTANSI AKTIVA TETAP PADA PT. INDONESIA ASAHAN ALUMINIUM (INALUM) FARIDA SAGALA
JURNAL ILMIAH MAKSITEK Vol 5 No 1 (2020): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

PT. 1NALUM (Persero) is a company engaged in the field of refining iron ore man into alumina. Purpose of accounting information system analysis of fixed assets at PT. Lotus INALUM (Persero) is to identify the effectiveness of accounting information system of fixed assets that are in the company.The research method used is literature study, that is with by collecting data required by reading and quoting books as well as throught internet search which have relation with material which presented as a rationale in writing. As for other research methods conducted is field study where the author came directly to the object of research to collect secondary data required directly from the company that is throught observation dan documentation. From result of research indicate that accounting information system of fixed asset in company PT INALUM (Persero) have been running effectively Acquisition of fixed asset of company by way of direct purchase, depreciation method used based on economic age of fixed asset. Documents and records of fixed assets have been well inventoried.The conclusion is that the accounting information system of fixed assets inthe company is good, but the company must conduct regular supervision to improve the accuracy of fixed assets data of the company.
PENGARUH CURRENT RATIO DAN RETURN ON ASSET TERHADAP PERTUMBUHAN LABA PADA SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA FARIDA SAGALA
JURNAL ILMIAH MAKSITEK Vol 6 No 1 (2021): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aims to determine and analyze the effect of Current Ratio and Return On Assets to Earnings Growth inTransportation Sub Sector Companies listed on the Indonesia Stock Exchange. The Sample selection using purposivesampling from 35 companies registered by the company only 10 samples. The independent variables studied were financialratios consisting of Current Ratio (CR) and Return On Assets (ROA) while the dependent variable was Earning Growth. Theresults of this study indicate that Current Ratio and Return On Assets have a negative but not significant effect on earningsgrowth. The results of simultaneous hypothesis testing (F test) showed that Current Ratio and Return On Assets did notaffect earnings growth. Based on the Determination Coefficient test results obtained 0.32 or 3.2% which means that thevariable Current Ratio, and Return On Assets can explain Earnings Growth of 3.2%, while the remaining 96.8% explained byother variables not examined in this study.
DAMPAK LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA FARIDA SAGALA
JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this study is to determine the impact of liquidity and profitability on the share price on automotive listed on theIndonesia stock exchange. The results stated that the Current Ratio (X1) partially positively and significantly affects theShare Price of automotive subsector companies listed on the Indonesia Stock Exchange for the period 2012-2016. Thisresult was seen from the regression capacity of 236,347 and the significance level of 0.002 < 0.05. Debt to Equity Ratio (X2)partially positively but insignificantly affects the Share Price of automotive subsector companies listed on the Indonesia StockExchange for the period 2012-2016. This result is seen from the regression coefficient of 20,450 and the sigifikansi rate of0.318 > 0.05. Net Profit Margin (X3) partially positively and significantly affects the Share Price of automotive subsectorcompanies listed on the Indonesia Stock Exchange for the period 2012-2016. This can be seen from the regressioncoefficient of 20,189 and the significance level of 0.047< 0.05.
ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PERUMAHAN RAKYAT (KPR) PADA PT. BANK TABUNGAN NEGARA (PERSERO) TBK. UNIT LUMBANJULU FARIDA SAGALA
JURNAL ILMIAH KOHESI Vol 6 No 1 (2022): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

Credit is a financial facility that allows a person or housing agency to borrow money to buy a product and pay it back over a period of time. In providing credit, a bank should carry out predetermined procedures and pay attention to the internal control system in the bank. Banks in collecting funds from the public rely on the principle of trust. The customer also keeps his money in the bank using the principle of trust that his money will not be misused by the bank in the hope that one day the customer's money will return. Banks repay the customer's trust by distributing funds back to customers, one of them with credit loans. Because of the importance of providing mortgages for PT Bank Tabungan Negara (Persero) Tbk, it is necessary to have good control from the housing management on the procedures for granting mortgage facilities the. The Internal Control System in the procedure for granting mortgages is very helpful for housing in avoiding the risk of non-performing loans (NPL) from an early stage in the provision of mortgage facilities. The internal control system is a process influenced by the board of directors, management and other personnel, designed to provide reasonable assurance about the achievement of objectives in the effectiveness and efficiency of operations, reliability of financial statements and compliance with applicable laws and regulations. The internal control system in the procedure for granting Public Housing Credit (KPR) does not depend on the number of stages passed by the prospective debtor, but rather on the stages that have been carried out properly and correctly.
DETERMINAN AKUNTABILITAS KEUANGAN DESA PADA MASA PANDEMI COVID-19 Sahala Purba; Septony Benyamin Siahaan; Farida Sagala; Rahel Junita; Tonida Charles Duha
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i1.2583

Abstract

Abstract— This research aims to determine and analyze the impact of the internal control system, human resource capacity, inspection, and apparatus skills on village financial accountability in villages in Siempat Nempu Hulu District, Dairi Regency. This type of research is causal associative research and uses primary data. The data collection method used is a questionnaire. The study method used in this research is descriptive analysis and multiple linear regression. This research was conducted in 12 villages in Siempat Nempu Hulu Subdistrict, Dairi Regency, and each village had 3 respondents, namely the head of the village government, the village secretary and the head of finance, so that the number of respondents was 36 people. This research was conducted in April - May 2021. The results of this research show that the internal control system, Human Resource Capacity and apparatus skills have a positive and significant impact, while the audit has a negative impact on village financial accountability in villages in Siempat Nempu Hulu District, Dairi Regency. Keywords: Internal Control System; Human Resource Capacity; Examination; Apparatus Skills; And Village Financial Accountability
INTERNAL CONTROL ANALYSIS OF SALES AT PT. ASIA'S GROWTH Farida Sagala; Arthur Simanjuntak; Lamria Sagala; Mitha Christina Ginting
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.837

Abstract

The purpose of this research is to find out how the implementation of internal sales control runs effectively and efficiently. Claims internal control is very important so that claims are received on time. PT. Growth Asia is a foundry company. Documentation & interviews are used as data collection methods. The research method used in this study is a qualitative narrative. Analytical technology uses data reduction techniques, data visualization, and data verification. The results of the study show that the internal control component in sales control is effective because the internal control component already exists in the company and the credit limit applies. The results of this study also indicate that the internal control of accounts receivable is quite effective in terms of a clear division of labor, where more than one department handles receivable collection. sales level of PT. Asian growth picked up from 2020-2021, showing that internal sales controls are working effectively.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN DAN PENGEMBANGAN USAHA UNTUK USAHA KECIL (UMKM) DI DESA BARU KECAMATAN PANCUR BATU KABUPATEN DELI SERDANG Dimita Hemalli Premasari Purba; Rintan Saragih; Mulatua P. Silalahi; Yosephine N. Sembiring; Lamria Sagala; Ivo M. Silitonga; Thomas Sumarsan Goh; Rahel Junita; Duma Rahel Situmorang; Arison Nainggolan; Tri Darma Sipayung; Putri Jesica Sitorus; Rimky Mandala Putra Simanjuntak; Farida Sagala
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 1 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1253.614 KB) | DOI: 10.46880/methabdi.Vol1No1.pp32-36

Abstract

A business, both on a large scale and micro, small and medium enterprises (MSMEs) should apply accounting principles in managing financial reports. So that through the implementation of good financial reporting, business owners get information, to be able to formulate strategies and can be used as a basis for decision making. However, not all business owners apply accounting principles due to limited knowledge. The same thing happened to a partner, namely Mr. Sarwo Wibowo (35 years), a business owner in the field of organic fertilizer located in Dusun 2A, Baru Village, Pancur Batu District, Deli Serdang Regency. Since the business was operating, the partner has never made financial records in accordance with accounting standards. One of the impacts is that there is no separation of business finances from household finances. In addition to problems in the field of accounting, partners also experience marketing limitations. Through this Community Service (PKM) activity, the team conducted socialization, training and assistance in the preparation of business bookkeeping to partners as well as exposure to marketing strategies (business development). This training and mentoring aims to assist partners in managing their business so that the accounting and marketing knowledge can later be used as the basis for formulating strategies and making decisions.
PELATIHAN DAN PENDAMPINGAN KEPADA PELAKU UMKM OLEH TAX CENTER UNIVERSITAS METHODIST INDONESIA Thomas Sumarsan Goh; Dimita H. P. Purba; Rintan Saragih; Mulatua P. Silalahi; Yosephine N. Sembiring; Ivo M. Silitonga; Duma R. Situmorang; Arison Nainggolan; Rahel Junita; Tri Darma Sipayung; Farida Sagala; Putri J. Sitorus
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 2 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1159.684 KB) | DOI: 10.46880/methabdi.Vol1No2.pp84-87

Abstract

The UMI tax center cooperates with the Regional Office of DJP Sumbagut 1 to assist MSME actors in improving and developing their products through appropriate marketing, namely digital marketing, recording transactions clearly, completely, and correctly, and in the future, MSME actors can make tax payments. As a result of this assistance, a win-win solution is created for the three parties; namely, MSME actors can gain knowledge and skills to increase sales and record transactions that are useful for decision making. The North Sumatra Regional Tax Office I can increase tax compliance. At the UMI Tax Center party, students have knowledge that directly handles tax cases at the time of tax reporting.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BUMDES (BADAN USAHA MILIK DESA): Studi Pada Desa Lumban Pea Timur Kabupaten Toba Arthur Simanjuntak; Melanthon Rumapea; Septony B. Siahaan; Dompak Pasaribu; Lamria Sagala; Mitha Christina Ginting; Mulatua P. Silalahi; Junika Napitupulu; Farida Sagala; Rike Y. Panjaitan; Duma Rahel Situmorang; Jimmy F. Naibaho; Putri Jesica Sitorus; Gracesiella Y. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1320.619 KB) | DOI: 10.46880/methabdi.Vol2No1.pp38-44

Abstract

Badan Usaha Milik Desa (hereinafter referred to as BUMDesa Lumbung Parsaulian) are one of the alternatives to improving the rural economy, especially in Lumban Pea Timur Village, Toba Regency. Unfortunately, the position of BUMDesa Lumbung Parsaulian is not running as expected to boost the regional economy. Another more complex issue is choosing the type of company they will run and how to make financial reports to outside parties that help fund the business they started. Training on the Preparation of BUMDesa Lumbung Parsaulian Financial Statements in Lumban Pea Timur Village, Balige District, Toba Regency is in accordance with the applicable SAK - ETAP, so that the financial statements of BUMDesa Lumbung Parsaulian in Lumban Pea Timur Village, Balige District, Toba Regency are prepared properly and correctly and can be accounted for to stakeholders.
Co-Authors Arison Nainggolan Arthur Simanjuntak, Arthur Arthur SIMANJUTAK Bryan Carlos Gianri Siagian Christina V Situmorang Christina V Situmorang Dimita Hemalli Premasari Purba Dona Pasaribu Duma Megaria Elisabeth Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Ivo M. Silitonga Ivo Maelina Silitonga Jamaluddin Januardi Mesakh Jeudi A. T. P. Sianturi Jeudi A.T.P. Sianturi Jimmy F. Naibaho Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lamria Sagala Lamria SAGALA Lamria Sagala Melanthon Rumapea Mitha Chirstina GINTING Mitha Christina Ginting Mulatua P. Silalahi Putri J. Sitorus PUTRI JESICA SITORUS Rahel Junita Rahel Junita Randy Lorenza SIMANULLANG Rasmulia Sembiring Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Rintan Saragih Sahala Purba, Sahala Saur Melianna Selvina Dwi Putri Septony B. Siahaan Septony Benyamin Siahaan Siahaan, Septony B Sondang Ni Bulan Marbun Tonida Charles Duha Tri Darma Sipayung Wesly Andri Simanjuntak Yosephine Sembiring