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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

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.
APLIKASI PENGELOLAAN KEUANGAN PADA PERGURUAN ADVENT SIMBOLON Ika Putri Hutajulu; Marlyna Infryanty Hutapea; Dimita Hemalli Premasari Purba
Majalah Ilmiah METHODA Vol. 9 No. 2 (2019): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol9No2.pp103-111

Abstract

The Simbolon Adventist College is one of the private status schools in the area of ​​Samosir, Palipi District. This school has used computer equipment in carrying out its work activities, such as Microsoft Office Excel. However, the use of computer devices only utilizes small activities such as calculating cash income and expenditure and making reports. Administration of data processing that is processed by the finance department is still manual, namely in the form of files. The administrative data processing in question, such as recording the cash in the school as well as the cash out used by the parties, as if they were still using the records in the books stored in the storage cabinet. The problems found are data redundancy, file buildup will cause the file to be damaged, and require a long time to search for information because of the large number of files. Making Simbolon Adventist College Information System using Microsoft Visual Studio 2010 programming language, Microsoft Office Access 2007, and Crystal Report 8.5. The results of making the system are optimal computer use and simplify the financial management of the Simbolon Adventist College and assist in the process of inputting school financial data and presentation of reports.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DALAM MENINGKATKAN PENGENDALIAN INTERN PENJUALAN PADA PT. GUNUNG SELAMAT LESTARI LABUHAN BATU SELATAN Martha S. P. Simanjuntak; Dimita Hemalli Premasari Purba; Mitha Christina Ginting
Majalah Ilmiah METHODA Vol. 9 No. 1 (2019): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol9No1.pp33-40

Abstract

The purpose of this research is to find and analyze information system accounting sales to increase internal control sales in PT. Gunung Selamat Lestari Labuhanbatu Selatan in 2017-2018. The kind of data used in this research was secondary data. The data source of the document PT. Gunung Selamat Lestari Labuhanbatu Selatan of history that company, the structure of the organization picture and accounting sales information system. Technique analysis of the data used is the method descriptive. Based on the discussion of the results research known parts involved in sales in PT. Gunung Selamat Lestari Labuhanbatu Selatan is buyers, sales division, part KTU or administration, a part of the barn, part bookkeeping. Function related in accounting sales information system is a function sales, function the warehouse and function bookkeeping. Inform system Accounting information system sales to increase sales in PT. Gunung Selamat Lestari Labuhanbatu Selatan has not materialized effectively and efficiently.
PERANAN AUDITOR INTERN DALAM PENCEGAHAN DAN PENDETEKSIAN KECURANGAN PADA PT PERMATA INDONESIA CABANG MEDAN Theresia Melani S. L. Tobing; Melanthon Rumapea; Dimita Hemalli Premasari Purba
Majalah Ilmiah METHODA Vol. 7 No. 3 (2017): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol7No3.pp64-72

Abstract

Penelitian ini merupakan sebuah studi mengenai peranan auditor intern di PT Permata Indonesia Cabang Medan, yang bertujuan untuk menganalisa lebih jauh peranan auditor intern dalam mencegah dan mendeteksi kecurangan dalam perekrutan karyawan di PT Permata Indonesia Cabang Medan. Data yang dikumpulkan berupa data sekunder sebagai sumber datanya, berupa data gambaran umum perusahaan, sejarah perkembangan, struktur organisasi dan laporan dokumentasi perusahaan. Teknik analisa data yang digunakan dalam penelitian ini adalah analisis deskriptif dengan metode kualitatif. Berdasarkan hasil analisis dan pembahasan kecurangan dapat diantisipasi bahwa fungsi auditor intern telah berperan dalam perencanaan audit intern dan program audit dengan penerapan pelaksanaan standart operasional prosedur (SOP) bagi karyawan, serta pengendalian intern yang baik, sehingga dapat mendukung menemukan kecurangan di perusahaan. Maka auditor intern mampu memberikan rekomendasi kepada menajemen untuk ditindak lanjuti, berdasarkan laporan hasil temuan kecurangan pertahunan. Dan mengkomunikasikan hasil temuan sehingga dapat mengatasi tindakan kecurangan di perusahaan.