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All Journal ATESTASI : Jurnal Ilmiah Akuntansi Jurnal Mantik Community Engagement and Emergence Journal (CEEJ) Jurnal Abdimas Bina Bangsa Jurnal Kajian Dan Penalaran Ilmu Manajemen
Sri Ida Royani Simanjuntak
Universitas HKBP Nommensen
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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IMPLEMENTASI PROGRAM SOFTWARE AKUNTANSI ACCURATE ONLINE UNTUK GEREJA Rimbun C.D Sidabutar; Sri Ida Royani Simanjuntak
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.546

Abstract

HKBP District VII Samosir Church is a non-profit organization that is required to present financial reports in accordance with ISAK 35 which include statements of financial position, reports of comprehensive income, reports of changes in net assets, reports of cash flows, and notes to financial statements. Then, the enactment of the HKBP Church Finance Centralization policy, since January 2023, adds to the importance of preparing church financial reports to support the independence of each church in managing its finances. The obstacle that is generally faced by the HKBP Church is the limited ability of human resources to prepare financial reports because not all church officials, in this case the Treasurer or Secretary to the Treasurer of the Church have an accounting education background. For this reason, tools are needed to facilitate the preparation of financial reports. The Digital Accurate Accounting Software program is an accounting program that can present financial reports faster and more easily accessed anywhere. The introduction and training of the Digital Accurate AccountingSoftware program at the HKBP District VII Samosir Church is carried out through Community Service with the hope that the Church Treasurer or Secretary Treasurer as well as the Resort Pastor understand and find it easy to prepare church financial reports. The result of this community service activity is that church officials are able to operate features in the Digital Accurate accounting Software program in recording church transactions and presenting financial reports
The direct and indirect effect on online purchase decision through consumer satisfaction Agus Nakkok Simanjuntak; Leonardo Davidsi Sipayung; Sri Ida Royani Simanjuntak; Orlando Steven; Lasma Lenida Rosinta Sianipar
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.4074

Abstract

This study aims to analyze the effect of product quality, promotion, digital marketing and e-wom as independent variables on online purchasing decisions as the dependent variable through consumer satisfaction as a mediating variable. The test analysis model uses the outer model, inner model, direct effects, and specific indirect effects using the Smart PLS 4 application. Directly, the results of this study indicate that promotions, e-WOM, and consumer satisfaction have a positive and significant effect on online purchasing decision, while product quality and digital marketing have no significant effect on online purchasing decision. Digital marketing and e-wom have a positive and significant effect on consumer satisfaction, while product quality and promotions have no significant effect on customer satisfaction. Indirectly digital marketing and e-ewom have a positive and significant effect on online purchasing decision through consumer satisfaction. Meanwhile, product quality and promotion have no significant effect on online purchasing decision through consumer satisfaction.
Pelatihan Penyusunan Anggaran bagi UMKM CV Leo Ulos Siantar Sri Ida Royani Simanjuntak; Juara Simanjuntak; Nia Purba
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 2 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v5i2.5139

Abstract

Kegiatan pengabdian kepada Masyarakat adalah dengan memberikan pelatihan mengenai penyusunan anggaran bagi pelaku Usaha Mikro,Kecil dan Menengah ( UMKM) yang ada di Kota Siantar yang bergerak di bidang tenun ulos terutama UMKM CV Leo Ulos yang belum mampu dan belum pernah melakukan penyusunan anggaran usaha. Anggaran memiliki tiga fungsi utama dalam organisasi yaitu perencanaan, pengorganisasian dan pengendalian yang berhubungan dengan pencapaian tujuan organisasi. Melalui komunikasi awal yang terjadi dengan mitra, beberapa permasalahan yang dihadapi mencakup : mitra belum pernah melakukan penyusunan dan perencanaan anggaran selama organisasi berdiri, mitra kesulitan menghitung laba rugi dari usaha mereka dan tidak tahu apakah usaha yang dijalankan memperoleh untung atau rugi, mitra belum pernah secara benar menghitung harga pokok produksi atas barang yang dijual, dan mitra masih menggabungkan antara pendapatan dari usaha dengan biaya kehidupan sehari hari.
Auditor Capability on the Effectiveness of Red Flags in Detecting Fraud in Public Accounting Firms in Medan City Magdalena Judika Br. Siringoringo; Christnova Hasugian; Sri Ida Royani Simanjuntak; Manatap Berliana Lumbangaol
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.921

Abstract

This study aims to analyze the effect of tenure, education, experience in detecting fraud and training in detecting fraud as independent variables on the effectiveness of red flags in detecting fraud as the dependent variable. The test analysis model uses SPSS. In this study, the authors distributed 42 questionnaires to auditors who worked at the Public Accounting Firm in Medan City which were distributed to 7 Public Accounting Firms. The results of this study indicate that partially tenure has no effect on detecting fraud, partially the level of education has a positive effect on detecting fraud, partially experience has a positive effect on detecting fraud, partially the level of education has a positive effect on detecting fraud.
Efektivitas Fintech Dalam Transaksi Non Tunai Pada Layanan Perbankan Cindy Cindy; Agus Zainul Arifin; Sri Ida Royani Simanjuntak
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 2 No. 3 (2024): Juli : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v2i3.461

Abstract

Tujuan penelitian ini adalah untuk memverifikasi hubungan pengaruh transaction process dan seamless transaction terhadap perceived benefit. Pendekatan masalah menggunakan Teori Theory Acceptance Model (TAM). Penelitian menggunakan data primer yang diperoleh dengan menyebarkan kuesioner secara online. Metode pengumpulan data dengan purposive sampling data yang terkumpul 545 responden. Data dianalisis dengan SEM-PLS. Hasil penelitian membuktikan transaction process dan seamless transaction berpengaruh positif terhadap perceived benefit. Nilai original penelitian ini membuktikan bahwa teori TAM mampu menjelaskan hubungan antar variabel dari model penelitian yang dibangun.
Co-Authors Agus Nakkok Simanjuntak Agus Zainul Arifin Christnova Hasugian Cindy Cindy Juara Simanjuntak Lasma Lenida Rosinta Sianipar Leonardo Davidsi Sipayung Magdalena Judika Br. Siringoringo MANATAP BERLIANA LUMBAN GAOL Nia Purba Orlando Steven Rimbun C.D Sidabutar