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All Journal METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Jurnal Pengabdian Masyarakat Inovasi Jurnal Pengabdian Pada Masyarakat METHABDI

Mulatua P. Silalahi

Universitas Methodist Indonesia

Author-ID : 3448676

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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Articles

FUNGSI SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PENGGAJIAN PADA PTPN III (PERSERO) MEDAN Asima Bettaria Munthe; Mulatua P. Silalahi; Roni Jhonson Simamora
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 1 No. 1 (2017): METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Penelitian ini bertujuan dilakukan untuk mengetahui Fungsi Sistem Informasi Akuntansi Penggajian Dalam Menunjang Efektivitas Pengendalian Internal Penggajian PT. Perkebunan Nusantara III (Persero) Medan.Jenis penelitian ini adalah jenis penelitian Deskriptif yang menggunakan data primer seperti kuesioner dengan pihak perusahaan dan sekunder seperti struktur organisasi. Teknik pengumpulan data dilakukan menggunakan teknik obsevasi, wawancara, dan kepustakaan. Metode analisis data yang digunakan adalah metode desktiptif. Penelitian ini dilakukan pada Kantor PT. Perkebunan Nusantara III (Persero) Medan Sumatera Utara yang berlokasi di Jl. Sei Batanghari No.2 Medansampai dengan selesainya skripsi ini. Di satu sisi perusahaan mengharapkan mengeluarkan biaya operasional seminimal mungkin untuk gaji sedangkan disisi lain karyawan berharap mendapatkan gaji yang besar. Sistem pembayaran gaji pegawai secara langsung atau tidak didasarkan pada dan dibatasi oleh produktivitas dan keahlian sumber daya manusianya atau secara adil dilihat bila diberikan sesuai dengan tingkat jabatan pegawai. Dari hasil penelitian yang dilakukan, penulis dapat menarik kesimpulan yaitu Sistem Informasi Akuntansi Penggajiannya pada umumnya dapat menunjang efektifitas Pengendalian Intern penggajian dalam setiap perusahaan, namun juga masih terdapat kekurangan yang tidak dapat diabaikan. Diharapkan dengan adanya penelitian ini dapat memberikan saran-saran dan masukan yang berguna bagi perusahaan dalam upaya untuk menunjang pengendalian intern perusahaan tersebut.

EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU PADA PT. CIOMAS ADISATWA MEDAN Melky Alessandro Purba; Dimita H. P. Purba; Jamaluddin Jamaluddin; Mulatua P. Silalahi
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 5 No. 1 (2021): METHOMIKA: Jurnal Manajemen Informatika & Komputersisasi Akuntansi
Publisher : Universitas Methodist Indonesia

This study aims to determine the application of accounting information system for raw material inventories at PT. Ciomas Adisatwa Medan. To find out the application of the accounting system for raw material inventory at PT. Ciomas Adisatwa Medan, data collection techniques were used, namely literature study and field research techniques. While the analysis technique used is a descriptive method. From the results of the study, it can be concluded that application of the accounting information system for raw material inventory at PT. Ciomas Adisatwa Medan has been implemented not good, because there is still inaccurate information that is the demand for raw materials is not in accordance with what is received by the production. Weaknesses Oversight of raw material inventory in warehouses is piling up and is not suitable for processing. The delay in the schedule of order for supporting raw materials to be processed, so the production process does not run properly. The procedures used in the accounting information system for raw material inventory at PT. Ciomas Adisatwa Medan, among others, procedures for requesting raw materials, procedures for receiving raw materials and procedures for issuing raw materials.

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.

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

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

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.

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.

KEGIATAN PENINGKATAN KESADARAN PAJAK DAN PEMADANAN NIK-NPWP OLEH RELAWAN PAJAK UNIVERSITAS METHODIST INDONESIA Thomas Sumarsan Goh; Dimita H. P. Purba; Melanthon Rumapea; Arthur Simanjuntak; Mulatua P. Silalahi; Arison Nainggolan; Sahala Purba; Yosephine N. Sembiring
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp84-88

Tax volunteers are a government program, especially the Directorate General of Taxes, to increase tax inclusion in society. The Indonesian Methodist University recruited UMI students to become tax volunteer candidates, then conducted interviews and written tests. The Kanwil will inaugurate the tax volunteers who pass the selection. Tax volunteers this year apart from helping to increase tax awareness and assistance with filling out the SPT and reporting it, they also help socialize and assist in matching NIK-NPWP.

Co-Authors Arison Nainggolan Arthur Simanjuntak, Arthur Asima Bettaria Munthe Dimita H. P. Purba Dimita H.P. Purba Dimita Hemalli Premasari Purba Duma R. Situmorang Duma Rahel Situmorang 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 Lamria Sagala Melanthon Rumapea Melky Alessandro Purba Mitha Christina Ginting Pasaribu, Dompak Putri J. Sitorus PUTRI JESICA SITORUS Rahel Junita Rike Y. Panjaitan Rimky Mandala Putra Simanjuntak Rintan Saragih SAGALA, FARIDA Sahala Purba, Sahala Saur Melianna Septony B. Siahaan Siahaan, Septony B Sondang Ni Bulan Marbun Tri Darma Sipayung Wesly Andri Simanjuntak Yosephine Sembiring

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