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All Journal Jurnal Ilmiah METHONOMI Jurnal Pendidikan Kimia (JPKim) METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Radioterapi & Onkologi Indonesia Pena Justisia: Media Komunikasi dan Kajian Hukum FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Bisnis Mahasiswa JURNAL REGIONOMIC Journal of Artificial Intelligence and Engineering Applications (JAIEA) Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Society Development (IJSD) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Journal of Education and Digital Learning (IJEDL) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA
Dona Pasaribu
Departemen Biokimia, Fakultas Kedokteran Universitas Methodist Indonesia
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ANALISIS PENGARUH STOCK SPLIT TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rio Lindri Chuaca; Daulat Sihombing; Dompak Pasaribu
Majalah Ilmiah METHODA Vol. 7 No. 2 (2017): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol7No2.pp8-17

Abstract

Penelitian ini bertujuan untuk membandingkan rata-rata return harga saham kelompok LQ 45 yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah Stock Split. Stock Split adalah pemecahan nilai nominal saham menjadi pecahan yang lebih kecil agar perdagangan suatu saham menjadi lebih likuid, dikarenakan oleh jumlah saham beredar yang menjadi lebih banyak dan harga saham yang menjadi lebih murah. Stock split terdiri dari split-up (pemecahan naik) dan split-down (pemecahan turun). Penelitian ini dilakukan pada Bursa Efek Indonesia melalui Pusat Informasi Pasar Modal, dengan situs www.idx.co.id dengan data yang digunakan berupa laporan keuangan perusahaan kelompok LQ 45 5 tahun buku yaitu tahun 2008 sampai dengan tahun 2012. Teknik pengumpulan data dalam penelitian ini menggunkan teknik dokumentasi. Berdasarkan pembahasan hasil penelitian disimpulkan bahwa, tidak terdapat pengaruh yang signifikan terhadap perubahan rata-rata return harga saham sebelum dan sesudah stock split.
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.
ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD) Septony Benyamin Siahaan; Dimita H.P Purba; Dompak Pasaribu; Wesly Andri Simanjuntak; Ivo Maelina Silitonga; Kristanty M. N Nadapdap; Melanthon Rumapea
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.v9i1.496

Abstract

This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basis
PENYULUHAN PEMBERDAYAAN MASYARAKAT DALAM PENCEGAHAN STUNTING DESA AJIJULU, KABUPATEN KARO Jekson Martiar Siahaan; Hendrika Adriana Silitonga; Hadyanto Lim; Sumihar M. R. Pasaribu; Menang Bastanta Tarigan; Juli Jamnasi; Jadeny Sinatra; Salomo Garda Utama Simanjuntak; Budi Darmanta Sembiring; Edwin Anto Pakpahan; Sanggam B. Hutagalung; Suryati Sinurat; Gita Sradha Br. T. Tambun; Enggrek Pelita Hakim
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.pp11-14

Abstract

Community Service (PKM) conducted by the Faculty of Medicine at the Indonesian Methodist University provides counseling on stunting prevention. PKM was held on April 14-16 2023 in Ajijulu Village, Tigapanah District, Karo Regency, North Sumatra. Lectures, discussions and motivations are used as orientation methods. Question and answer discussions were held with the aim of gaining insight, understanding and solutions to solve the problems and limitations faced by the local community. The results of the PKM suggestions and research are very effective, considering that there are still many people who are ignorant of stunting prevention. This counseling increases public awareness about stunting prevention. Residents of Ajijulu must be aware and know the importance of preventing stunting, starting from the time of pregnancy and the first 1000 days of life for toddlers.
The Relationship Between Socioeconomic Status And Nutritional Status Of Toddlers In Buha Village Mapanget Sub-District Manado City (Literature Review) Herdianta Tarigan; Varellisia Sandjeri Mulia Saragih; Helmalia Lumbantoruan; Riris Pasaribu; Juni Sianipar; Exaudya Situmeang
Journal of Artificial Intelligence and Engineering Applications (JAIEA) Vol. 3 No. 1 (2023): October 2023
Publisher : Yayasan Kita Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59934/jaiea.v3i1.240

Abstract

Nutritional status is the state of the body as a result of food consumption and nutrient use. Nutritional status is influenced by several factors, one of which is socioeconomic level. Children under five years old (toddlers) are the "golden age" in growth and development. Toddlers are the age group that most often suffers from malnutrition. Malnourished toddlers can be caused by family socioeconomic factors. Socioeconomic status as the root of malnutrition related to the purchasing power of food in households has an impact on the fulfillment of nutrients. The purpose of the study was to determine the relationship between socioeconomic status and nutritional status of toddlers in Buha Village, Mapanget District, Manado City. The research method is analytical with a cross sectional approach. The samples used were 71 toddlers using purposive sampling techniques. The data collection process uses questionnaires and is statistically tested with percentage formulas to answer the first and second statements, Spearmen Correlation tests to answer the third statement. The results of the study found that the picture of socioeconomic status is low income, the picture of nutritional status of toddlers is more nutrition and there is no significant relationship between socioeconomic status and nutritional status of toddlers with a value of p = 0.60>0.05. It can be concluded that there is no significant relationship between socioeconomic status and nutritional status of toddlers in Buha Village, Mapanget District, Manado City. Recommendations for further researchers to add other variables, namely factors that affect the nutritional status of toddlers, namely hygiene, environmental sanitation, where poor environmental conditions allow various diseases to occur, including malnutrition and even malnutrition.
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%.
Pengaruh Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Idaman Sagita Lumbangaol; Dompak Pasaribu; Ivo Maelina Silitonga; Arthur Simanjuntak; Dennys Paulus Parlindungan Damanik
Jurnal Bisnis Mahasiswa Vol 3 No 4 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i4.art9

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keputusan investasi dan keputusan pendanaan terhadap nilai perusahaan dengan Good Corporate Governance sebagai variabel moderasi secara parsial maupun simultan. Jumlah sampel penelitian sebanyak 23 perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi linear berganda dan uji Moderating Regression Analysis. Hasil penelitian diperoleh bahwa keputusan investasi berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, keputusan pendanaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, keputusan investasi dan keputusan pendanaan secara simultan berpengaruh signifikan terhadap nilai perusahaan, Good Corporate Governance tidak mampu memoderasi pengaruh keputusan investasi terhadap nilai perusahaan, dan Good Corporate Governance tidak mampu memoderasi pengaruh keputusan pendanaan terhadap nilai perusahaan. Berdasarkan hasil uji koefisien determinasi, nilai perusahaan dipengaruhi sebesar 25,3% sedangkan sisanya 74,7% dipengaruhi oleh variabel lain yang tidak termasuk dalam model regresi dalam penelitian ini.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Dompak Pasaribu; Ivo Maelina Silitonga; Lidya Paskalina Pasaribu
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.98

Abstract

This research aims to examine the influence of Corporate Social Responsibility and Good Corporate Governance as proxied by independent commissioners, audit committees, institutional ownership, managerial ownership on financial performance as measured by Return On Assets. The number of samples used in this research were 20 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. This research uses secondary data. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression models. This research produces findings that Corporate Social Responsibility, the audit committee has a positive but not significant effect, independent commissioners have a positive and significant effect, and institutional ownership, managerial ownership has a negative and not significant effect on financial performance, as well as Corporate Social Responsibility, independent commissioners, audit committees, Institutional ownership and managerial ownership together influence financial performance.
THE IMPLEMENTATION OF LEGAL RISK MANAGEMENT IN COMPANIES RELATED TO EARNINGS MANAGEMENT OF MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Dompak Pasaribu; Silvia Shania Sinaga
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol 22, No 2 (2023): PENA JUSTISIA
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i2.4280

Abstract

This study adopts a socio-legal approach, which is a non-doctrinal method in legal research, to explore the role of Directors in implementing legal risk management and earnings management post-COVID-19 pandemic. The research method integrates various disciplines to gather empirical data needed to address research questions focused on practical issues, policies, and legal changes. This non-doctrinal research combines qualitative and quantitative aspects using empirical data to analyze the impact of effective legal risk management on the financial performance and reputation of manufacturing companies in the consumer goods industry sector during the COVID-19 pandemic. Through comprehensive empirical data collection, this study aims to provide an in-depth understanding of the role of Directors in managing legal risks and earnings management and their impact on the financial performance and reputation of companies during the pandemic crisis. Findings from this research are expected to provide valuable insights for legal practitioners, corporate management, and researchers to develop effective strategies in addressing challenges faced by manufacturing companies in the consumer goods industry sector during the COVID-19 pandemic.
Development of Ulos Designs and Motifs Using Traditional Weaving Tools Septony Siahaan; Junika Napitupulu; Wesly Andri Simanjuntak; Dompak Pasaribu; Tiur Rajagukguk; Toman Panggabean; Januardi Mesakh; Yusuf Ijonris
Indonesian Journal of Society Development Vol. 3 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i3.10309

Abstract

Ulos is a type of traditional textile with its own designs and motifs. In Dairi Regency there are areas of ulos cloth craftsmen, one of which is Silalahi Village 1. The ulos weaving craftsmen in Silalahi 1 Village admit that one of the basic problems experienced by the group of ulos weaving craftsmen is related to the design, motif and color/pattern of the weaving. generated. The implementation approach includes the socialization and dissemination stage, training stage and partner business mentoring stage which is carried out in stages to overcome partner problems. Training on designs, motifs and forms of ulos weaving begins with providing material about the nature of woven motifs, types of motifs and motif development according to market needs. Before weaving, weaving begins with a 'kneading' process, where the threads are arranged parallel to the width of the weave. Industrial design, on the other hand, includes not only industrial products but also craft patterns, including handicrafts. Therefore, the field of design includes various fields such as product design, textiles, interiors, graphics, architecture, engineering design, and urban design, which are created to meet human spiritual and material needs
Co-Authors Abdi Nadeak Andriasan Sudarso Anisa Sihotang Arison Nainggolan Ariyani Laowo Arthur Simanjuntak, Arthur Brilliant Handyman Manalu Budi Darmanta Sembiring Chuaca, Rio Lindri Chuaca Daulat Sihombing Deby Tobing Dennys Paulus Parlindungan Damanik Dennys Paulus Parlindungan Damanik Dimita Hemalli Premasari Purba Dina Riani Purba Doli Natama Lumbantobing Duma M. Elisabeth Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Edwin Anto Pakpahan Eka Samuel P. Hutasoit Elvie Maria Enggrek Pelita Hakim Exaudya Situmeang Gita Sradha Br. T. Tambun GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Hadyanto Lim Hartono Hartono Helmalia Lumbantoruan Hendrika A. Silitonga Hendrika Adriana Silitonga Hendriyo - Herdianta Tarigan Hidayati Hidayati Hizkia Tambunan Hotmaida Saragih Idaman Sagita Lumbangaol Ivo M. Silitonga Ivo Maelina Silitonga Ivo Maelina Silitonga Ivo Maelina Silitonga Ivo Silitonga Jadeny Sinatra James Piter Marbun Jan Pieter Sihombing Januardi Mesakh Jekson Martiar Siahaan Jeudi A. T. P. Sianturi Jeudi A.T.P. Sianturi Jimmy F. Naibaho Josuama, Josuama Juli Jamnasi Juli Jamnasi Juli Y. Mega Juni Sianipar Junika Napitupulu Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lamria Sagala Laura Octavina Siagian Leni Siagian Lesmana Syahrir Lidya Paskalina Pasaribu Maestro B. U. Simanjuntak Maria Angellica Martina Girsang Melanthon Rumapea Melinda Br Pasaribu Melisa Simatupang Menang Bastanta Tarigan Mitha Christina Ginting Mulatua P. Silalahi Norbetha Daeli Novelita Manullang Parlindungan M.H. Tobing Paul Saut Marganda L Tobing Ponti Panggabean Putri C. Eyanoer Putri Elisabet Sinaga PUTRI JESICA SITORUS Reftalenta Laia Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Rio Lindri Chuaca Ronald T. H. Tambunan Rotua Margaretta SAGALA, FARIDA Sahala Purba, Sahala Sally, Sally Salomo G. U. Simanjuntak Salomo Garda Utama Simanjuntak Sanggam B. Hutagalung Sarah Gracella Saur Melianna Selvina Sitorus Septony B. Siahaan Septony Siahaan Siahaan, Septony B Sihombing, Daulat Silvia Shania Sinaga Sofia Imelda Simbolon Sondang Ni Bulan Marbun Sumurung Tua Purba Surjani, Lylys Suryati Sinurat Syafruddin Ilyas Tengku M. Fauzi Tiur Rajagukguk Toman Panggabean Varellisia Sandjeri Mulia Saragih Vebina Natalia Wesley Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Yohanna Agustina Sinaga Yusuf Ijonris