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Situmorang, Dokman Marulitua
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ANALYSIS OF ENTREPRENEUR OPPORTUNITIES IN TOURIST POTENTIAL AND MANAGEMENT ENVIRONMENT OF THE SIANG MOUNTAIN SEKINYAK HAMLET Veneranda Rini Hapsari; Usman; Dokman Marulitua Sitomorang
Management and Sustainable Development Journal Vol 2 No 1 (2020): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v2i1.152

Abstract

Abstract This study aims to find out entrepreneurial opportunities in the Sekinyak Hamlet aimed at improving the economy. This research method is qualitative, with case studies. The research location is in Lumar sub-district, Sekinyak Hamlet, Bengkayang Regency. The object of this research is the people in Sekinyak Hamlet. Information obtained through observation, interviews and documentation. The results of this study indicate that the Belimbing Village, Dusun Sekinyak fosters business opportunities for the local community, such as the sale of agricultural produce, culinary businesses and souvenirs. Keywords: entrepreneurial opportunities, tourism potential, environmental management Abstrak Penelitian ini bertujuan untuk mengetahui mengetahui peluang wirausaha yang ada di Dusun Sekinyak yang bertujuan dalam meningkatkan perekonomian. Metode penelitian ini merupakan kualitatif, dengan studi kasus. Lokasi penelitian berada di kecamatan Lumar, Dusun Sekinyak, Kabupaten Bengkayang. Objek dari penelitian ini adalah masyarakat di Dusun Sekinyak. Informasi yang diperoleh melalui observasi, wawancara dan dokumentasi. Hasil dari penelitian ini ini menunjukkan bahwa Desa Belimbing, Dusun Sekinyak menumbuhkan peluang usaha bagi masyarakat setempat, seperti usaha penjualan hasil bumi, usaha kuliner maupun souvenir. Kata kunci: peluang wirausaha, potensi wisata, pengelolaan lingkungan
PEMBERDAYAAN MAHASISWA PADA PELATIHAN KEWIRAUSAHAAN IKAN AIR TAWAR DI STIM SHANTI BHUANA BENGKAYANG Hapsari, Veneranda Rini; Usman, Yohanes; Situmorang, Dokman Marulitua
Business, Economics dan Entrepreneurship Vol 1 No 1 (2019): Business, Economics and Entrepreneurship
Publisher : PRPM (Pusat Riset dan Pengabdian Pada Masyarakat) Institut Shanti Bhuana

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

Abstract

Tujuan penelitian ini untuk menganalisis data tentang pelatihan budi daya ikan nila dan ikan lele yang mempunyai daya jual yang baik, di daerah perbatasan. Dengan mendeskripsikan proses, hasil, pelatihan dan faktor-faktor pendukung pelatihan ikan pada kampus STIM Shanti Bhuana. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data penelitian menggunakan teknik observasi, wawancara dan studi dokumentasi. Hasil penelitian dapat dideskripsikan untuk memberikan pengetahuan dan ketrampilan serta memotivasi mahasiswa dalam berwirausaha di bidang perikanan, selain itu dapat mengembangkan mahasiswa untuk mengerti dan melatih cara memasarkan ikan tersebut kepada konsumen dengan baik, sehingga dari hasil wirausaha tersebut dapat memotivasi mahasiswa ke depannya untuk membuka usaha sebagai salah satu lapangan pekerjaan
Bimbingan Teknis (Bimtek) Pengawasan Koperasi Se-Kabupaten Bengkayang Kalimantan Barat “Pengembangan Koperasi dari Aspek Akuntansi” Dokman Marulitua Situmorang
Abdimas Universal Vol. 3 No. 1 (2021): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v3i1.95

Abstract

Dari 189 koperasi di Kabupaten Bengkayang, 125 koperasi masih aktif dan hanya 24 koperasi yang melakukan Rencana Anggaran Tahunan. Kegiatan ini bertujuan untuk membantu para manajer dan pengawas koperasi untuk dapat memajukan dan mengembangkan koperasi di Kabupaten Bengkayang, terutama penanganan keuangan dari sisi akuntansi koperasi, yang telah menjadi kendala bagi para manajer dan pengasuh. Metode yang digunakan untuk bimbingan teknis ini adalah metode pelatihan dan bimbingan untuk para peserta yang ikut serta. Hasil dari Bimbingan Teknis ini adalah pengembangan koperasi dari aspek akuntansi sangat penting, terutama bagi koperasi yang berusaha mengembangkan produknya untuk dapat memperluas pangsa pasar, pengembangan koperasi membutuhkan pemahaman manajemen keuangan sedangkan manajemen keuangan berasal dari prinsip pemahaman konsep akuntansi. Dasar untuk dapat memahami keuangan adalah memahami akuntansi, ketika manajer koperasi memahami bagaimana mengelola keuangannya dengan baik, proses RKAT pada akhir tahun akan berjalan dengan lancar
ANALISIS INFORMASI KEUANGAN DAN PENERAPAN AKUNTANSI PADA BENGKEL MOBIL/TRUK AMANK Dewi Yuliyanti; Dokman Marulitua Situmorang
Jurnal Manajemen Retail Indonesia (JMARI) Vol 2 No 1 (2021): Jurnal Manajemen Retail Indonesia (JMARI)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.688 KB) | DOI: 10.33050/jmari.v2i1.1433

Abstract

Akuntansi dapat diartikan sebagai “bahasa bisnis” karena akuntansi adalah sebuah sistem informasi yang menyediakan laporan - laporan bagi pihak-pihak yang berkepentingan (stakeholders) mengenai aktivitas ekonomi dan kondisi suatu perusahaan. Usaha Mikro Kecil dan Menengah (UMKM) merupakan kelompok pelaku ekonomi terbesar dalam perekonomian Indonesia dan salah satu penopang perekonomian. Permasalahan yang dihadapi UMKM adalah terkait dengan pengelolaan dana karena itu merupakan faktor kunci yang dapat menyebabkan keberhasilan atau kegagalan UMKM. Hal ini mengharuskan UMKM untuk menerapkan akuntansi dalam menjalankan usahanya. Penelitian ini bertujuan untuk mengetahui dan menganalisis informasi keuangan dan penerapan akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM) serta cara mengatur keuangan pada masa pandemi Covid-19. Sampel dalam penelitian ini menggunakan salah satu jenis bisnis yaitu Bengkel Mobil atau Truk “AMANK” di Pangkalan Bun. Data yang dipergunakan adalah data primer yang diperoleh melalui hasil wawancara dan kuesioner. Teknik analisis dari penelitian ini adalah teknik analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa pencatatan akuntansi di Bengkel Amank belum maksimal. Hal ini terjadi karena minimnya pengetahuan, pemahaman serta kesadaran akan pentingnya penerapan akuntansi secara lengkap terutama dalam proses penyusunan laporan keuangan dalam rangka memperoleh informasi tentang kegiatan usaha selama satu periode akuntansi
ANALISIS PENGGUNAAN SISTEM KEUANGAN DESA DI DAERAH 3T Dokman Marulitua Situmorang; Veneranda Rini Hapsari; Oktavia Marpaung
Jurnal Manajemen Retail Indonesia (JMARI) Vol 2 No 2 (2021): Jurnal Manajemen Retail Indonesia (JMARI)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.383 KB) | DOI: 10.33050/jmari.v2i2.1654

Abstract

Berdasarkan observasi awal, beberapa permasalahan atau kesulitan dialami oleh para pengelola desa dalam melakukan pengelolaan dan pelaporan keuangan di Kabupaten Bengkayang. Ada juga kendala dan kesulitan di lapangan: Kurangnya pelatihan untuk aplikasi tidak sesuai dengan kebutuhan di lapangan, menu di aplikasi berubah setiap tahun. Maka dari permasalahan diatas maka perlu dilakukan penelitian yang mendalam untuk mencari solusi dan cara pengelolaan dan pelaporan keuangan desa untuk daerah yang berada di daerah Terdepan, Terluar dan Tertinggal. Tujuan dari penelitian ini adalah untuk mengetahui kendala penggunaan aplikasi Siskeudes. Jenis penelitian ini adalah studi kasus. Hasil penelitian bahwa desa dan panitia keuangan sangat berhatihati dalam pelaporan dan pihak dari kantor pemerintah desa selalu melakukan monitoring dan monitoring, transparansi penggunaan dana desa sudah mulai diterapkan di Kabupaten Bengkayang, kita bisa lihat publikasi penggunaan dana desa dengan spanduk. Faktor jarak dari pusat pemerintahan desa menjadi salah satu kendala, kurangnya keahlian dalam memberikan pelatihan kepada desa Kaur, faktor infrastruktur jalan yang buruk menjadi kendala utama dalam berkoordinasi dengan kantor pemerintah desa, dan ketersediaan sinyal telepon merupakan salah satu kendala.
ANALISA REVALUASI VALUTA ASING DALAM PENYUSUNAN LAPORAN KEUANGAN UNIT AKUNTANSI KUASA BENDAHARA UMUM NEGARA-DAERAH (UAKBUN-D) Dokman Marulitua Situmorang; Amin As’adi
Jurnal Manajemen Retail Indonesia (JMARI) Vol 3 No 2 (2022): Jurnal Manajemen Retail Indonesia (JMARI)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.095 KB) | DOI: 10.33050/jmari.v3i2.2415

Abstract

This study aims to provide an overview of the foreign exchange revaluation process in the preparation of financial statements of the State-Regional General Treasurer (UAKBUN-D) at KPPN Jakarta III. The foreign currency revaluation process at the KPPN is carried out every quarter starting when the preparation of the semester I financial statements. Post revaluation includes cash accounts in the KPPN cash in the treasury for foreign currency expenditures, and debt to third parties (returns) on the KPPN balance sheet. The foreign exchange revaluation process is carried out using an application assistance, namely the State Treasury and Budget System (SPAN) in the General Ledger (GL) module which is held by the verification and accounting section (Vera). This research uses descriptive qualitative research methods. The result of this research is that foreign exchange revaluation at KPPN Jakarat III is carried out in order to translate monetary assets in foreign currency into rupiah as reporting currency so that it can be presented reliably in the Financial Statements of UAKBUN-D KPPN Jakarta III. The process of the revaluation process is carried out using the assistance of the SPAN application at 3 posts, namely, Cash at the KPPN, Cash in the Expenditure Treasurer and Debt to Third Parties.
The Effect of Attendance, Work Facilities, and Work Environment on Employee Performance Albert Yansen; Dokman Marulitua Situmorang
Management and Sustainable Development Journal Vol. 4 No. 2 (2022): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v4i2.514

Abstract

This study aims to determine the effect of attendance, work facilities, and work environment on employee performance at PT Indomarco Prismatama. The subjects in this study were permanent employees of the Development Department of PT Indomarco Perismatama Distribution Center Jakarta 2. The data used in this study were primary data obtained from questionnaires. The sample used in this study were 79 respondents. The sampling technique is simple random sampling (random sampling). The method used in this study is quantitative using multiple linear regression analysis, coefficient of determination test (R2), partial test (t), and simultaneous test (F) which is processed using the Statistical Package for the Social Sciences (SPSS) version 23. Results shows that absenteeism, work facilities, and work environment have a positive and significant effect on employee performance. The work environment variable on employee performance has the most dominant influence
Analisis Kepatuhan Wajib Pajak Pasca Implementasi Kebijakan Tax Amnesty Dokman Marulitua Situmorang; Eri Pratama
Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i2.4620

Abstract

Analysis of Taxpayer Compliance Post Implementation of Tax Amnesty Policy in Solok City, Sawahlunto City and Solok Regency. One of the objectives of the tax amnesty policy is to increase tax revenue from increased economic activity using reported new assets, which is accompanied by increased taxpayer compliance. Based on these objectives, the research is intended to analyze taxpayer compliance after the tax amnesty policy. The method used is a quantitative and qualitative method that seeks to link the existing facts with various applicable regulations so that an overview of taxpayer compliance will be obtained. The data taken is secondary data that is processed in the form of the number of registered taxpayers, the number of taxpayers who are required to report the Tax Return (SPT) and the realization of SPT reporting. The results show that the tax amnesty policy has a significant effect on compliance in general shortly after the policy is enacted. However, if it is detailed on corporate taxpayer compliance, non-employee individuals and employee individuals in general have no significant effect. Suggestions to be conveyed from this research are 1) the Directorate General of Taxes must continue to strive to improve services, supervision and guidance to taxpayers 2) The Directorate General of Taxes must continue to improve itself through tax reform 3) The government must be firm in implementing regulations governing sanctions for taxpayers who do not participate in the tax amnesty program
THE EFFECT OF REGIONAL TAXES, REGIONAL RETRIBUTIONS, BALANCED FUNDS AND REGIONAL EXPENDITURE ON REGIONAL FINANCIAL PERFORMANCE OF REGENCY/CITY GOVERNMENTS IN NORTH SUMATRA Benny Rojeston Marnaek Nainggolan; Tesalora Veronika Sinaga; Ayu Natalia Siagian; Rika Dorlina Siahaan; Dokman Marulitua Situmorang
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This study aims to determine: (1) The effect of local taxes on regional financial performance, (2) The effect of regional levies on regional financial performance, (3) The effect of balancing funds on regional financial performance, (4) The effect of regional spending on regional financial performance, (5) The influence of local taxes, balancing funds, and regional spending on regional financial performance. The population in this study is annual data from 2016-2020 by taking the financial reports of the Regional Revenue and Expenditure Budget (APBD) in North Sumatra. The sample in this study amounted to 33 districts/cities with sampling using saturated sampling technique. The data collection method used is a documentation technique, namely collecting data through the official BPS website.
Analisis Kepatuhan Wajib Pajak Pasca Implementasi Kebijakan Tax Amnesty Dokman Marulitua Situmorang; Eri Pratama
Media Akuntansi Perpajakan Vol 7, No 2 (2022): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v7i2.6626

Abstract

The goal to be achieved is to find out the relationship between the implementation of the tax amnesty policy and taxpayer compliance and to find problems implementing the tax amnesty policy and find the right solution so that the expected goals can be implemented properly. The method used is a quantitative and qualitative method that seeks to link the existing facts with various applicable regulations so that an overview of taxpayer compliance will be obtained. The data taken is secondary data which is processed in the form of the number of registered taxpayers, the number of taxpayers who are required to report tax returns (SPT) and the realization of SPT reporting.The method used is a quantitative and qualitative method that seeks to link the existing facts with various applicable regulations so that an overview of taxpayer compliance will be obtained. The data taken is secondary data that is processed in the form of the number of registered taxpayers, the number of taxpayers who are required to report the Tax Return (SPT) and the realization of SPT reporting.The results show that the tax amnesty policy has a significant effect on compliance in general shortly after the policy is enacted. However, if it is detailed on corporate taxpayer compliance, non-employee individuals and employee individuals in general have no significant effect. Suggestions to be conveyed from this research are 1) the Directorate General of Taxes must continue to strive to improve services, supervision and guidance to taxpayers 2) The Directorate General of Taxes must continue to improve itself through tax reform 3) The government must be firm in implementing regulations governing sanctions for taxpayers who do not participate in the tax amnesty program.
Co-Authors Adinugroho, Suryo Al-Afgani, Faisal Jamaludin Albert Yansen Amin As’adi Andreas Aris Eko Mulyono Ayu Natalia Siagian Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan br Ginting, Nisya Elly Aprina br Tarigan, Putri patresia Cahyani, Anggun Dahoklory, Junengsi Carli Dewi Yuliyanti Dewi, Inneke Silvia Diana Eka Putri Dimas Alberto Zandroto Djong, Alexander Mario Retto Eni Duwita Sigalingging Eri Pratama Eri Pratama Eva Lina Gultom Fennyenti, Fennyenti Freitas, Jorge Ribeiro Gumbo, Lilian Handayani, Rina Nurul Handriman Jamain, Tries Hapsari, Veneranda Rini Helena Lestari Sibuea Helmina Putri Bungsu Herawati, Mira Indradew, Indradew Indradewi Indria, Dwihanna Santri Jocelyn, Nadia Lawrence, Kellyvani Mahadi, Wimbo Manalu, Naomi Mardhiyah, Najla Ainal Meliana Meliana Muhammad Yusuf Muhoyi, Edgar Mvura, Brendon Nainggolan, Benny Rojeston Marnaek Natasha, Felicia Nugroho, Truli Oktavia Marpaung Pakniany, Yamres Panjaitan, Angelina Kisfiyani Ramlan Am Silitonga Rika Dorlina Siahaan Rissa Ayustia Rony, Zahara Tussoleha Ryani Dhyan Parashakti Salouw, Elvis Santoso, Ferry Setio, Klara Simarmata, Dameria Simon, Chosani Tesalora Veronika Sinaga Tries Handriman Jamain Usman Usman, Yohanes Veneranda Rini Hapsari Wahyudi Wahyudi Widiastuti, Ina Windy Winata Wulandari, Siska Devi Yuli Rahmawati