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All Journal The Indonesian Journal of Business Administration Accounting Analysis Journal Jurnal Ilmiah METHONOMI MUDRA Jurnal Seni Budaya JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKA: Jurnal Ilmu Keuangan dan Perbankan Kajian Ekonomi dan Keuangan FINANCIAL : JURNAL AKUNTANSI JURNAL PEMBELAJARAN DAN MATEMATIKA SIGMA (JPMS) Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmu Manajemen METHONOMIX Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Bisnis Mahasiswa Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Ilmiah Accusi
Arthur Simanjuntak, Arthur
Fakultas Ekonomi, Universitas Methodist
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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PELATIHAN AKUNTANSI PENGELOLAAN KEUANGAN DESA: Pada Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang Melanthon Rumapea; Arthur Simanjuntak; Duma Megaria Elisabeth; Mitha Christina Ginting; Sahala Purba; Septony Benyamin Siahaan; Dompak Pasaribu; Rike Yolanda Panjaitan; Wesly Andri Simanjuntak; Januardi Mesakh
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 (1586.714 KB) | DOI: 10.46880/methabdi.Vol1No1.pp10-18

Abstract

The purpose of this training is to increase the knowledge of village heads and village officials about accounting, so that they can record village financial transactions accurately and correctly. The method of implementing community service activities is carried out in several stages, namely the preparation stage, implementation stage, evaluation stage and reporting stage. The results of interviews with the Village Head and Village Apparatus regarding village financial management include: 1. Planning Stage: in this stage the village head and village apparatus identify problems that exist in the field later, accommodate proposals given by the community through the Badan Permusyawaratan Desa (BPD) as well as community leaders. 2. Implementation Phase: Submissions for implementation activities can be accepted if they have completed the activity implementation documents. 3. Administration stage: the treasurer must compile a report, how much is the income and how much is the expenditure, then everything is detailed for what the funds are used for. 4. Reporting Stage: At the reporting stage, the village treasurer is responsible. The village treasurer has the obligation to record every end of the month in an orderly manner and account for money through an accountability report. 5. Accountability Stage: the village head is basically responsible to the people where the accountability procedure will be submitted to the Bupati/Walikota through the Camat.
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.
PENDAMPINGAN UPDATE PROFIL SINTA DOSEN DI FAKULTAS PERTANIAN DAN FAKULTAS KEDOKTERAN UNIVERSITAS METHODIST INDONESIA Jamaluddin Jamaluddin; Gortap Lumbantoruan; Eviyanti N. Purba; Arthur Simanjuntak; Doli Hasibuan; Roni Jhonson Simamora; Lince R. Panataria; Endi Juli Anto
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 (758.08 KB) | DOI: 10.46880/methabdi.Vol2No2.pp120-125

Abstract

Community service is part of the tridarma task of higher education. This community service activity leads to the application of knowledge and technology directly to the community. In this community service activity, the team provided assistance to fellow Methodist Indonesia University lecturers at the Faculty of Medicine and Faculty of Agriculture. This activity aims to assist fellow lecturers in the two Faculties in updating the SINTA profile of each lecturer based on the existing circular letter.
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

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.
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.
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

Abstract

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.
Role of Green Intellectual Capital and Green Innovation to Corporate Economic Sustainability Yerisma Welly; Martin Yehezkiel Sianipar; Novi Darmayanti; Arthur Simanjuntak; Muhammad Isa Alamsyahbana
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7260

Abstract

The purpose of this study was to determine the effect of GIC and GI on CES. The research focused on consumer goods sector listed on the IDX for 2018-2022 period with a sample of 42 companies. The research method uses quantitative data analysis with a panel data regression analysis approach. Findings reveal a significant and positive relationship between GIC and CES. GIC enables companies to adopt sustainable business practices, which increases company profitability. GIC provides a competitive advantage in managing environmental risks, meeting customer demands regarding environmental issues, and adapting to changes in regulations related to sustainability. However, the results also show a significant negative impact of GI on CES. GI may lead to a decline in CES in the short term because significant financial resources are required to implement green innovations, which can reduce a company's financial elasticity. This can force companies to abandon profitable production and investment activities.
Pengaruh Perataan Laba, Ukuran Perusahaan, dan Leverage terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021 Melinda Br Pasaribu; Dompak Pasaribu; Ivo Silitonga; Arthur Simanjuntak; Dennys Paulus Parlindungan Damanik
Jurnal Bisnis Mahasiswa Vol 3 No 3 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i3.135

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perataan laba, ukuran perusahaan, dan Leverage terhadap harga saham secara persial maupun simultan. Jumlah sampel penelitian sebanyak 20 perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Metode nalisis data yang digunakan adalah analisis regresi linear berganda. Dalam penelitian ini Perataan Laba diukur dengan menggunakan rumus Discretionary Accrual (DA), Ukuran Persahaan diukur dengan menggunakan rumus Ln (Total Asset), dan Leverage diukur dengan menggunakan rumus Debt to Equity Ratio (DER). Hasil penelitian diperoleh bahwa Perataan Laba berpengaruh positif dan signifikan terhadap Harga Saham. Ukuran Perusahan dan Leverage berpengaruh negatif dan tidak signifikan terhadap Harga Saham. Secara simultan, Perataan Laba Ukuran Perusahaan, dan Leverage berpengaruh signifikan terhadap Harga Saham. Konstribusi pengaruh Perataan Laba, Ukuran Perusahaan, dan Leverage terhadap Harga Saham di peroleh nilai Adjusted R-Square sebesar 22,4%. This study aims to determine the effect of profit flattening, company size, and leverage on stock prices simultaneously and simultaneously. The number of research samples is 20 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression analysis. In this study, Profit Averaging is measured using the Discretionary Accrual (DA) formula, Company Size is measured using the Ln (Total Assets) formula, and Leverage is measured using the Debt to Equity Ratio (DER) formula. The results of the study found that Profit Smoothing has a positive and significant effect on Stock Price. The size of the Company has a negative and insignificant effect on the Share Price. Leverage has a negative and insignificant effect on the Share Price. Profit Leveling, Company Size, and Leverage simultaneously have a significant effect on Share Price. The contribution of the effect of Profit Leveling, Company Size, and Leverage on Share Price obtained an Adjusted R-Square value of 22,4%.
Faktor Keuangan pada Pengungkapan Wajib Christina V Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.1021

Abstract

Purpose: The purpose of this study is to test financial ratios (leverage ratios, profitability ratios and liquidity ratios) to mandatory disclosure (study of State-Owned Companies listed on the IDX in 2019 – 2021).Method: This type of causal associative research with data collection techniques in the form of documentation. This study uses secondary data and research methods using descriptive statistical analysis, classical assumption test, regression test and hypothesis testing. The number of samples is 19 state-owned companies listed on the IDX with 3 years of observation, bringing a total of 57 observations. Data obtained from the website of the Indonesia Stock Exchange (www.idx.co.id). The data analyzed in this study were processed from the financial reports and annual reports of related companies.Findings: The results of this study indicate that the leverage ratio and liquidity ratio have a significant negative effect on mandatory disclosure, while the profitability ratio has a significant positive effect on mandatory disclosure. Simultaneously leverage ratios, profitability ratios and liquidity ratios have a positive and significant effect on mandatory disclosure.Novelty: The difference between this study and other studies is that this study focuses on financial ratios, namely the leverage ratio with the debt to total assets indicator, the profitability ratio with the return on assets indicator and the liquidity ratio with the current ratio indicator on mandatory disclosure. This research was conducted at State-Owned Enterprises for the 2019-2021 period.
Co-Authors Andriasan Sudarso Arison Nainggolan Astri Madonna Damanik Azizul Kholis, Azizul Bonia Ayunita Rumapea Brilliant Handyman Manalu Christina V Situmorang Christina Verawaty Situmorang Christina Verawaty Situmorang Christofer Parmahan Sibarani Deby Tobing Dennys Paulus Parlindungan Damanik Dennys Paulus Parlindungan Damanik Depi Erosna Br Tarigan Dewi Delima Hutagalung Dimita Hemalli Premasari Purba Doli Hasibuan Dona Pasaribu Duma M Elisabeth Duma M. Elisabeth Duma Megaria Elisabeth Duma Megaria Elisabeth Duma Megaria Elisabeth Duma Rachel Situmorang Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Elvie Maria Emiya Sri Hagana Br Brahmana Endi Juli Anto Enjelina Patrisya Uli Br Sitorus Eva Gloria Rajagukguk Eviyanti N. Purba Faido M.P. Simanjuntak Fanny Kristina Siregar Farida Sagala Gelar Pandu Raharjo Goh, Thomas Sumarsan Gortap Lumbantoruan Gracesiela Y Simanjuntak GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Harimukti Wandebori Henry Henry Heri Nadeak Herlina Risnawati Sitorus Idaman Sagita Lumbangaol Ivo Maelina Silitonga Ivo Maelina Silitonga Ivo Silitonga Jamaluddin Januardi Mesakh Jeremia Siregar Jeudi A.T.P. Sianturi Jeudi A.T.P. Sianturi Jimmy F. Naibaho Juni Elisa Sari Ginting Junika Napitupulu Lamria Sagala Lamria Sagala Leni Natalia Siagian Lince R. Panataria Margaretha Marini Sinaga May Sartika Tarigan Maylinda Primadanik Melanthon Rumapea Meliati Meliati Melinda Br Pasaribu Mitha Christina Ginting Mitha Christina Ginting Muhammad Isa Alamsyahbana Mulatua P Silalahi Mulatua P. Silalahi Mulatua Silalahi Naomi Febrianti Siringoringo Nindy L Simanullang Novi Darmayanti Purnama Sari Br Sinulingga PUTRI JESICA SITORUS Rasmulia Sembiring Ratih S. Panjaitan Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Rio Juanda Putra Saragih Robinhot Gultom SAGALA, FARIDA Sahala Purba, Sahala Selvina Dwi Putri Septoni B Siahaan Septony B. Siahaan Septony B. Siahaan Septony B. Siahaan Siahaan, Septony B Sianipar, Martin Yehezkiel Simbolon, Lolyta Damora Siti Normi Situmorang, Christina Verawaty Syaharman Syaharman Thomas Sumarsan Thomas Sumarsan Goh Tiur Rajagukguk Tri Darma Sipayung Vebina N. Br. Sembiring Victor Victor Vinsensia Ratna Laia Vivi Valensya Br Karo Welly, Yerisma Wesly A Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Yosephine Natalita Sembiring Yosephine Sembiring Zahri Fadli