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All Journal Jurnal Riset Inspirasi Manajemen dan Kewirausahaan FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmiah Smart Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Jurnal Pengabdian Pada Masyarakat METHABDI

Lamria Sagala

Universitas Methodist Indonesia

Author-ID : 2785981

Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 21 Documents Claim Missing Document

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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

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.

PELAYANAN E-SPT OLEH PARA RELAWAN PAJAK DI KPP DJP WILAYAH SUMUT 1 MEDAN Melanthon Rumapea; Arthur Simanjuntak; Duma M. Elisabeth; Mitha C. Ginting; Lamria Sagala; Sahala Purba; Septony B. Siahaan; Dompak Pasaribu; Rike Y. Panjaitan; Wesly A. Simanjuntak; Rimky M. P. Simanjuntak; Gracesiela Y. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 2 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

This community service activity is one of the manifestations of the Tri Dharma Perguruan Tinggi, which is to provide benefits to the community in this case to taxpayers who are domiciled at the Tax Service Office (KPP) in the working area of the Directorate General of Taxes (DJP) of North Sumatra 1. Several KPPs that were appointed partners were KPPs of Medan Timur, Medan Petisah, Binjai and Lubuk Pakam. These activities include serving taxpayers, discussing, helping to calculate, and determining the amount of income tax deposits that must be fulfilled by taxpayers along with filling and reporting their annual SPT online (e-SPT). For the Indonesian Methodist University, especially the Faculty of Economics, this activity is a role to support the Government, especially in the inclusion of tax awareness which is being activated and programmed by the Directorate General of Taxes as well as to better foster relationships with the surrounding community. This activity begins with a meeting to explore the needs of partners, in this case, the DGT/KPP. Then the Tax Volunteer recruitment process is carried out in the form of written tests and interviews. Next, we compiled soft skills material for Tax Volunteers, namely FE UMI students who had been trained as volunteers, and coordinated the timing of this activity.

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

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.

PELATIHAN MANAJEMEN KEUANGAN USAHA BAGI USAHA MIKRO KECIL MENENGAH DI KELURAHAN SIDOMULYO KELURAHAN MEDAN TUNTUNGAN Septony B. Siahaan; Dimita H. P. Purba; Mitha Christina Ginting; Lamria Sagala; Junika Napitupulu; Saur Melianna; Jeudi A.T.P. Sianturi; Kristanty M. N. Nadapdap; Gracesiela Y. Simanjuntak; Ivo M. Silitonga; Dompak Pasaribu; Mulatua P. Silalahi; Farida Sagala; Rike Y. Panjaitan; Duma Rahel Situmorang; Wesly Andri Simanjuntak; Januardi Mesakh; Sondang Ni Bulan Marbun
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Micro, Small and Medium Enterprises (MSMEs) are the sectors that make the greatest contribution to Indonesia's economic growth. This is due to the large number of MSMEs in Indonesia, especially North Sumatra. The presence of a large number of SMEs can create jobs and absorb labor for the environment. Micro, Small and Medium Enterprises (MSMEs) are located in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency. MSMEs are engaged in the food and beverage sector and sell coffee, snacks and heavy meals. The facilities offered are similar to coffee shops, but simpler. MSMEs in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency, try to limit themselves to the age of over 18 years. The implementation method used in this community service is to analyze the condition of partners, make designs, and carry out the required program planning. After all program planning is carried out, training is carried out, which is then accompanied by assistance until partners can understand and make their own financial reports using applications in Microsoft Excel. The final stage is to evaluate the financial reports that have been made by partners. The first stage carried out in community service is the discussion stage. The partners were very enthusiastic in carrying out this discussion stage, so that this discussion went well and smoothly. The next stage that is carried out after the discussion stage is assistance in inputting sales data that is written manually to be recorded simply in a bookkeeping.

Co-Authors Arison Nainggolan Arthur Simanjuntak, Arthur Christina Silitonga Christina V Situmorang Christina Verawaty Situmorang Dimita H. P. Purba Dimita H.P. Purba Dimita Hemalli Premasari Purba Duma M. Elisabeth Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Ega Elteresia Br Ginting Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Ivo M. Silitonga Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Junika Napitupulu Lenny Lenny Melanthon Rumapea Melisa Elizabeth Mitha Christina Ginting Mulatua P. Silalahi Pasaribu, Dompak PUTRI JESICA SITORUS Rahel Junita Ratna Ginting Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih SAGALA, FARIDA Sahala Purba, Sahala Sarmakti Situmorang Saur Melianna Septony B. Siahaan Siahaan, Septony B Sondang N.B. Marbun Sondang Ni Bulan Marbun Tina Sari Tambunan Tri Darma Sipayung Tri Dharma Sipayung Vivi Valensya Br Karo Wesly A. Simanjuntak Wesly Andri Simanjuntak Yosephine Sembiring

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