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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
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

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PENERAPAN PENGENDALIAN INTERN ATAS BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD DALAM PENINGKATAN EFISIENSI BIAYA PRODUKSI PADA PT. INTI INDOSAWIT SUBUR (Studi Kasus Pabrik Buatan Satu PT. Inti Indosawit Subur - Pangkalan Kerinci) Melisa Elizabeth; Lamria Sagala
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to analyze the application of internal control over the cost of raw materials, direct labor costs, and overhead costs in increasing the efficiency of production costs at PT. Subur Indosawit Core. The research method used is descriptive method, this type of research uses qualitative data and quantitative data. Sources of data used by researchers are secondary data and primary data. Data collection techniques are interviews and documentation. For the sustainability of the company, it is very necessary for a control to be able to utilize costs as well as possible in accordance with the expenses. Based on the discussion and research, the results were obtained, namely the application of internal control has been implemented effectively and efficiently. In addition, the resources owned by the company can have a positive impact in terms of production cost efficiency, but in 2021 factory overhead has not been effective and efficient because the realization is greater than the budget. Because there is a difference in variance in 2021 which is caused by several factors such as the use of spare parts, maintenance of machines, and the use of heavy equipment which causes the ineffective and efficient use of overhead costs that exceed the budget set in the factory costs. The realization of overhead costs in 2021 was IDR 12,535,921,608 and the overhead cost budget in 2021 was IDR 11,915,510,648 with a detrimental difference of IDR 620,410,960. This is due to the lack of supervision and checking of factory machines in producing a large number of materials that exceed the budget in 2021. The company has implemented controls for each factory cost but there is still a variance, so for the next year the company must evaluate more than the history of the previous year to be able to control factory costs effectively and efficiently.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP RETURN SAHAM PADA PERUSAHAAN INDUSTRI SUBSEKTOR BARANG KONSUMSI PERIODE 2017-2020 Lenny Lenny; Lamria Sagala; Tri Dharma Sipayung
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

The purpose of this study is to examine and analyze the effect of Profitability, Leverage, Liquidity, And Sales Growth to Stock Returns of Consumer Goods Subsector Industrial for the period 2017-2020. The data used in this study are Secondary data consists of the annual financial statements and annual reports of industrial companies of the consumer goods subsector listed on the Indonesian stock exchange. The population in this study are 62 customer goods companies and which are met the criteria of being a study sample were 27 samples selected through the purposive sampling method. The independent variables in the study were Profitability, Leverage, Liquidity, And Sales Growth and the dependent variable is Stock Return. Methods of data analysis using descriptive statistical methods, classical assumption test, regeresis test, and hypothesis test show that Sales Growth partially have a positive and significant effect on Stock Return while Profitability, Leverage, and Liquidity partially have a positive but not significant effect on Stock Returns, as well as simultaneous profitability, leverage, Liquidity, And Sales Growth have a significant effect on Stock Returns. 
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM PENINGKATAN EFISIENSI PADA PELAYANAN RAWAT INAP PADA RUMKIT TK II PUTRI HIJAU MEDAN Ega Elteresia Br Ginting; Lamria Sagala; Ivo M. Silitonga
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

The purpose of this study was to determine the application of accounting information systems in increasing efficiency in inpatient services used by the company, and to determine the impact received by management after implementing accounting information systems in inpatient services, as well as to determine the clear form of service efficiency. This research was conducted at Rumkit TK II Putri Hijau Medan. The research method used in this research is descriptive method, namely by collecting the data obtained then describing and analyzing it so that it can produce information that can be used in solving problems. The type of data used is primary data, namely data that has not been processed by the hospital and secondary data obtained from hospital report data. Based on the results of the research conducted, the authors can be concluded that the application of accounting information systems at Rumkit TK II Putri Hijau Medan is still inefficient, namely the absence of a routine maintenance schedule for accounting information systems and there are still deficiencies in the system for inputting data as a whole.
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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.649 KB) | DOI: 10.46880/methabdi.Vol1No2.pp76-79

Abstract

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

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (720.607 KB) | DOI: 10.46880/methabdi.Vol2No2.pp154-160

Abstract

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.
Pelatihan Penyusunan Anggaran Berbasis Microsoft Excel Bagi Pelaku UMKM Desa Baru Kecamatan Pancur Batu Duma Megaria Elisabeth; Septony B. Siahaan; Dimita H.P. Purba; Mitha C. Ginting; Lamria Sagala; Melanthon Rumapea; Junika Napitupulu; Saur Melianna; Rike Yolanda Panjaitan; Januardi Mesakh; Sondang N.B. Marbun
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): Mei
Publisher : LPPM STIM Sukma

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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.
CORPORATE GOVERNANCE AS A MODERATING VARIABLE INFLUENCE OF STOCK TURNOVER, EXTENSIBLE BUSINESS REPORTING LANGUAGE AND AUDIT QUALITY ON INFORMATION ASYMETRIES Arthur Simanjuntak; Christina Verawaty Situmorang; Duma Megaria Elisabeth; Mitha Christina Ginting; Lamria Sagala
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.493

Abstract

The purpose of this study was to determine the role of corporate governance as a moderating variable effect of stock turnover, extensible business reporting language and audit quality on information asymmetry. The population of this research is all companies in the retail sector that are listed on the IDX for the 2019-2021 period, totaling 25 companies. The sample of this study adopted a purposive sampling method, so that the samples taken were 11 companies. The analysis technique used in this research is panel data regression analysis and moderation test. The results showed that stock turnover and extensible business reporting language had a significant positive effect on information asymmetry. On the other hand, audit quality has no significant effect on information asymmetry. Simultaneously, stock turnover, extensible business reporting language, and audit quality have a significant effect on information asymmetry. The role of corporate governance can strengthen the effect of stock turnover on information asymmetry. The role of corporate governance can weaken the extensible business reporting language against information asymmetry. Meanwhile, the role of corporate governance is not able to moderate audit quality on information asymmetry.Keywords: Stock Turnover, Extensible Business Reporting Language, Audit Quality, Information Asymmetry, Corporate Governance.
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