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All Journal Jurnal Manajemen JURNAL ILMIAH MAKSITEK Jurnal Pengabdian Masyarakat Inovasi Jurnal Pengabdian Pada Masyarakat METHABDI JAIMO
GRACESIELA YOSEPHINE SIMANJUNTAK
UNIVERSITAS METHODIST INDONESIA
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PENGARUH PERTUMBUHAN EKONOMI, DANA ALOKASI UMUM, PENDAPATAN ASLI DAERAH, SISA LEBIH PELAKSANAAN ANGGARAN DAN JUMLAH PENDUDUK TERHADAP BELANJA MODAL PADA PROVINSI DI INDONESIA SAHALA PURBA; GRACESIELA YOSEPHINE SIMANJUNTAK
JURNAL ILMIAH MAKSITEK Vol 4 No 4 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of testing is to determine the effect of Economic Growth, General Allocation Funds (DAU), Regional Original Revenues (PAD), Over Time Budget Implementation (SiLPA) and the total population on Capital Expenditures in Indonesian Provinces. In this study, the sample was selected using the method purposive sampling and the data were tested using multiple regression analysis. The 2013-2015 provincial financial reports in Indonesia constitute the population in this study.The analysis results obtained that partially the General Allocation Fund (DAU), Regional Original Revenue (PAD), and the Total Population have a significant negative effect on Capital Expenditures in the Provinces in Indonesia, while the economic growth and the excess of the Execution of the Budget (SiLPA) have no effect and no significantly to Capital Expenditures in Indonesian Provinces. Simultaneously Economic Growth, General Allocation Funds, Regional Original Receipts, More Budget Implementation, and Population Amount to Capital Expenditures have an effect on Capital Expenditures in Indonesian Provinces.
ANALISIS FAKTOR YANG MEMPENGARUHI IMPLEMENTASI SISTEM INFORMASI AKUNTANSI KOMPUTERISASI PADA KANTOR PELAYANAN PAJAK PRATAMA LUBUK PAKAM GRACESIELA YOSEPHINE SIMANJUNTAK
JURNAL ILMIAH MAKSITEK Vol 6 No 3 (2021): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This research aims to test and analyze the Factors That Affect the Implementation of Computerized Accounting InformationSystem at the Office of Primary Tax Services Lubuk Pakam. The data in this study is primary data obtained through thedissemination of questionnaires directly to respondents in KPP Pratama Lubuk Pakam. The population in this study is afiscus working on KPP Pratama Lubuk Pakam. Sampling techniques usingthe purposive samplingmethod. Dependentvariables in this study are The Implementation of Accounting Information Systems, while independent variables areInfrastructure, Human Resources, Cost, Perception of Usefulness, and Ease Perception tested with multiple regressionanalysis using SPSS Version 20 software. The results showed that only infrastructure variables, perception of usefulness,and perception of ease had a significant effect on the implementation of computerized accounting information systems inKPP Pratama Lubuk Pakam. While Human Resources and Costs have no significant effect on the Implementation ofComputerized Accounting Information System at KPP Pratama Lubuk Pakam. The results of the coefficient of determinationshowed that all free variables affected the Computerized Accounting Information System Implementation variable by 67.80%,while the remaining 32.20% was influenced by other variables outside of the study.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERATOR (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015 - 2019) Junenti Silalahi; Saur Melianna; Winarto Winarto; Gracesiela Yosephine Simanjuntak
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to determine the independent variables (independent) namely the Board of Commissioners, the Audit Committee, and the Board of Directors on the value of the company with the size of the company as a moderating variable. This research was conducted on non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. Sample selection was done by purposive sampling method from 609 and obtained 9 samples that met the requirements. The data analysis method used in this study is descriptive statistical analysis method, classical assumption test (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), moderating regression analysis, and hypothesis testing (hypothesis testing). partially (F test), hypothesis testing simultaneously (t test), and coefficient of determination test (R2). The results of this study indicate that: 1) The Board of Commissioners and Board of Directors have no effect but significant on firm value, the Audit Committee has an effect and significant to Company Value. 2) Company size as a moderating variable is able to moderate the relationship between the Board of Directors and Company Value. 
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 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.
Peningkatan Kinerja UMKM Melalui Kegiatan Pelatihan Akuntansi Sederhana Dompak Pasaribu; Arthur Simanjuntak; Ivo Maelina Silitonga; Farida Sagala; Kristanty M.N. Nadapdap; Jeudi A.T.P. Sianturi; Mulatua P. Silalahi; Rintan Saragih; Gracesiela Y. Simanjuntak; Duma Rahel Situmorang; Wesly Andri Simanjuntak
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): Mei
Publisher : LPPM STIM Sukma

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Abstract

Tujuan dari pengabdian kepada masyarakat di Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang adalah untuk meningkatkan pemahaman masyarakat desa, khususnya UMKM desa, tentang praktik akuntansi sederhana dalam peningkatan kinerja UMKM yang ada di Desa Baru. Akuntansi yang disediakan adalah sistem pencatatan dan pelaporan transaksi yang sederhana. Peserta menerima beberapa modul pada siklus akuntansi. Dalam modul tersebut, peserta akan dilatih untuk memahami kasus-kasus sederhana, mempraktikkan pembukuan dan pelaporan sederhana, serta menyelesaikan pre-test dan post-test. Kegiatan ini akan dilaksanakan untuk meningkatkan daya saing UMKM yang sedang berkembang dan meningkatkan pengetahuan akuntansi bagi masyarakat desa khususnya pelaku UMKM. Hasil yang didapatkan pada tahap awal kegiatan sebelum melaksanakan pengabdian kepada masyarakat bagi pelaku UMKM di Desa Baru yang bergerak dalam berbagai bidang usaha seperti: Usaha Tempe, Usaha Krupuk, dan Pupuk Organik. UMKM Desa Baru diharapkan akan menjadi salah satu desa percontohan di Kecamatan Pancur Baru Kabupaten Deli Serdang dan menjadi salah satu pilot project desa pintar Provinsi Sumatera Utara. Dengan adanya pengabdian kepada masyarakat ini, diharapkan pelaku UMKM dapat dengan mudah memahami siklus akuntansi dan menyusun laporan keuangan sebagai dasar pengajuan pinjaman atau pendanaan untuk mengembangkan bisnis UMKM mereka.
PENGARUH VOLUNTARY DISCLOSURE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KUALITAS LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Melanthon Rumapea; Chiristian Veri Hutabarat; Thomas Sumarsan Goh; Gracesiela Yosephine Simanjuntak
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.177

Abstract

The aim of this research is to examine the influence of Voluntary Disclosure, Managerial Ownership and Institutional Ownership partially and simultaneously on Earnings Quality. The population in this study is 28 Coal Sector Mining Companies listed on the Indonesia Stock Exchange. The sample used in this research was 20 companies. The observation year for this research is 3 years starting from 2019 to 2021. The data in this research was obtained from www.idx.co.id. This research uses quantitative methods and uses the SPSS application for data processing in research. The results obtained from this research are that partially Voluntary Disclosure and Institutional Ownership do not have a significant effect, while Managerial Ownership has a significant effect on Earnings Quality. Simultaneously, Voluntary Disclosure, Managerial Ownership and Institutional Ownership have a significant effect on Earnings Quality.
Co-Authors Arthur Simanjuntak, Arthur Chiristian Veri Hutabarat Dimita Hemalli Premasari Purba Dona Pasaribu Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Goh, Thomas Sumarsan Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Jeudi A. T. P. Sianturi Jeudi A.T.P. Sianturi Junenti Silalahi Junika Napitupulu Lamria Sagala Melanthon Rumapea Mitha Christina Ginting Mulatua P. Silalahi Rike Y. Panjaitan Rimky M. P. Simanjuntak Rintan Saragih SAGALA, FARIDA Sahala Purba, Sahala Saur Melianna Septony B. Siahaan Siahaan, Septony B Sondang Ni Bulan Marbun Wesly A. Simanjuntak Wesly Andri Simanjuntak Winarto Winarto