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All Journal Jurnal Manajemen Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA
Jatongam Nainggolan
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences

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PENGARUH PENGENDALIAN INTERN DAN PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA (Studi Empiris di RSU Daerah Dr. R.M Djoelham Binjai) Agnes Theresia Manik; Jatongam Nainggolan; Arison Nainggolan
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

The purpose of this study was to analyze the effect of internal control and the implementation of performance-based budgeting on accountability at the Dr. Regional General Hospital. RM Djoelham Binjai. The type of research used is causal research with a quantitative approach. The population in this study were 70 employees at the Regional General Hospital Dr. R.M. Djoelham Binjai with a sample of 60 employees. The research method used the census method, namely the entire population in this study was used as the research sample. The method of data analysis used multiple linear regression l model using SPSS software. This study uses quantitative data consisting of primary data obtained from questionnaires distributed to respondents. The results of this study indicate that simultaneously internal control and the implementation of performance-based budgeting have a significant effect on accountability at the Regional General Hospital Dr. R.M. Djoelham Binjai. Partially, internal control has a positive and significant effect on accountability, and the implementation of performance-based budgeting has a positive and significant impact on the accountability of the Regional General Hospital Dr. R.M. Djoelham Binjai. Meanwhile, internal control and implementation of performance-based budgeting on accountability at the Regional General Hospital Dr. RM Djoelham Binjai shows that the value of the determinant coefficient of R2 in the study is 0.508 or 50.8% which can be concluded that Accountability is influenced by Internal Control and Performance-Based Budgeting by 50.8% while 49.2% is influenced by other variables.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM (USAHA MIKRO, KECIL DAN MENENGAH) PADA DESA BINAAN LUMBAN PEA TIMUR KECAMATAN BALIGE KABUPATEN TOBA Thomas Sumarsan Goh; Dimita H. P. Purba; Duma M. Elisabeth; Ivo M. Silitonga; Wesly A. Simanjuntak; Hotlan Butar-Butar; Jatongam Nainggolan; Arison Nainggolan; Rahel Junita; Eva Julia G. Harianja; Sahala Purba; Januardi Mesakh; Fati G. N. Larosa; Tri Darma Sipayung; Rimky M. P. 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 (1885.091 KB) | DOI: 10.46880/methabdi.Vol2No1.pp50-53

Abstract

The Service Team in collaboration with the Lumban Pea Timur, Kabupaten Toba, helps MSME actors in improving and developing their products through a marketing approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to increase sales and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.
PENERAPAN STANDAR AKUNTANSI KEUANGAN NO.14 ATAS PENILAIAN PERSEDIAAN PADA PT. CIPTA ELEKTRIK KREASINDO Yuli Selvi; Jatongam Nainggolan; Jaminta Sinaga
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.pp48-54

Abstract

Persediaan merupakan bagian aktiva lancar yang relatif besar nilainya di neraca sehingga peranannya menjadi sangat penting bagi perusahaan secara keseluruhan. Penelaahan mengenai laporan tahunan menunjukkan bahwa unsur aktiva lancar terbesar adalah persediaan. Agar pelaksanaan akuntansi benar-benar dapat mencapai tujuan dan sesuai dengan kegiatan pemakai, maka diperlukan suatu pedoman atau standar yang berlaku. Sampai sejauh mana Standar Akuntansi Keuangan telah dipatuhi dan dilaksanakan oleh perusahaan-perusahaan yang ada di Indonesia, maka peneliti mencoba meninjau hal ini pada PT. Cipta Elektrik Kreasindo Medan dan dikhususkan pada penerapannya atas penilaian persediaan. Cipta Elektrik Kreasindo Medan merupakan perusahaan yang bergerak di bidang distributor alat – alat listrik arus besar seperti kap lampu, ballast, komponen panel dan kabel – kabel. Adapun masalah yang ingin diteliti yaitu: Apakah perusahaan mencatat persediaan sesuai dengan pernyataan Standar Akuntansi Keuangan No. 14 dan Apakah metode penilaian persediaan dilaksanakan sesuai dengan PSAK No. 14. Metode penelitian yang digunakan adalah metode penelitian kepustakaan dan metode penelitian lapangan. Hasil penelitian yang diperoleh dan sekaligus menjadi kesimpulan penelitian ini antara lain bahwa penerapan standar akuntansi No. 14 atas penilaian persediaan telah sesuai prinsip akuntansi yang berlaku umum dan penerapan metode penilaian persediaan telah dilaksanakan dengan konsisten.
Co-Authors Agnes Theresia Manik Arison Nainggolan Dimita H. P. Purba Duma M. Elisabeth Eva Julia G. Harianja Fati Gratianus Nafiri Larosa Goh, Thomas Sumarsan Hotlan Butar-Butar Ivo M. Silitonga Jaminta Sinaga Januardi Mesakh Rahel Junita Rimky M. P. Simanjuntak Sahala Purba, Sahala Tri Darma Sipayung Wesly A. Simanjuntak Yuli Selvi