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Ginting, Mitha Christina
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Journal : Jurnal Ilmiah Accusi

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Analysis Of The Level Of Effectiveness Of Land And Building Tax Collection Towards Optimizing The Achievement Of The Original Income Target Of The Simalungun District Ginting, Mitha Christina; Simanjuntak, Arthur; Sagala, Farida; Sagala, Lamria; Butarbutar, Riska Septiani AMT
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/289cp373

Abstract

Effectiveness of Land and Building Tax Collection to Increase Regional Original Income with land and building tax revenue, there are still many shortcomings in it, usually in PBB collections, empty houses are still found, there are double SPPT (Tax Payable Notices), and there are also taxpayers who disobedient. The level of effectiveness of land and building tax revenue from 2019 to 2023 is said to be quite effective with an average percentage of 87.71%. Where the highest effectiveness will occur in 2022 with a percentage of 102.07%. According to the level of effectiveness of land and building tax collection, it can be concluded that the Simalungun Regency Regional Revenue Service has not been completely successful in realizing land and building tax or has not exceeded or achieved the target that has been determined for the last 5 years, which means it has carried out its duties quite effectively
Analysis Of The Influence Of Role, Performance, Transparency, And Compliance Of Village Officials On The Management Of Village Funds In Villages In Pancur Batu Sub-District, Deli Serdang District Sagala, Lamria; Sagala, Farida; Ginting, Mitha Christina; Simanjuntak, Gracesiela Y; Panjaitan, Rike Yolanda
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xbfys414

Abstract

This research aims to determine the influence of role, performance, transparency and compliance of village officials on village fund management in Pancur Batu District, Deli Serdang Regency. This type of research is quantitative research using primary data. The population in this study was all village officials in villages in Pancur Batu District with a census sample of 73 respondents. The data analysis technique used in this research is descriptive statistics. Researchers carried out primary data quality tests by conducting validity and reliability tests, classical assumption tests, multiple linear regression tests and hypothesis tests using the SPSS 25 application. The results of this research individually show that the role of Village Officials has a positive and significant influence on Village Fund Management. The performance of Village Officials has a positive and significant effect on Village Fund Management. Transparency has a positive and significant effect on Village Fund Management. Compliance has a positive and significant effect on Village Fund Management. Simultaneously, the Role, Performance, Transparency and Compliance of Village Officials have a positive and significant effect on Village Fund Management. In the coefficient of determination test, data results were obtained at 63,4% which could be explained by independent variables, namely the role of village officials, performance of village officials, transparency and compliance with village officials. Meanwhile, the remaining 36,6% is explained by other variables not included in this research model
THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE AND ENTERPRISE RISK MANAGEMENT DISCLOSURE ON FIRM VALUE Situmorang, Duma Rahel; Panjaitan, Rike Yolanda; Sagala, Farida; Sagala, Lamria; Ginting, Mitha Christina
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/3ym9h670

Abstract

This study aims to determine empirical evidence on the effect of IC disclosure and ERM disclosure on firm value. The sample of this study was 93 non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2024. Panel data regression analysis was applied to analyze the data. The results of the study indicate that IC disclosure has a positive and significant effect on firm value. This study also found that ERM disclosure has a positive and significant effect on firm value. Firm size, leverage, and profitability, as control variables, also provide positive and significant contributions to firm value. The results of this study can be used as a consideration for company management to increase IC disclosure and ERM disclosure in annual reports because IC disclosure and ERM disclosure can be a positive signal to encourage increased firm value. In addition, because IC disclosure and ERM disclosure information are very significant for investors, it can also be useful for regulators to create and establish mandatory disclosure instruments related to IC and ERM to minimize information asymmetry that can harm related parties to the company
FACTORS THAT INFLUENCE GREEN ACCOUNTING AND ITS EFFECT ON FIRM VALUE IN COMPANIES GREEN AWARD WINNERS INDUSTRY AWARD-WINNING COMPANIES LISTED ON THE INDONESIANSTOCK EXCHANGE PERIOD 2019 - 2023 Nadeak, Heri Imanuel; Sagala, Farida; Ginting, Mitha Christina; Simanjuntak, Arthur
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hk0qqx45

Abstract

This study aims to test and analyze the factors that influence Green Accounting and its effect on firm value in Green Industry Award-winning companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period. The population in this study were all companies that received gold and green proper awards, namely 23 companies and a sample of 11 companies. The analysis method used is multiple linear regression analysis method using spss 26. The results showed that partially profitability had a positive and significant effect on Green Accounting, Leverage and Liquidity partially had a negative and insignificant effect, Profitabiits and Liquidity partially had a positive and significant effect on firm value, Leverage partially had a positive and insignificant effect on firm value, Green Accounting partially had a negative and insignificant effect on firm value. While simultaneously Profitability, Leverage and Liquidity have a significant and significant effect on Green Accounting and Profitability, Leverage, Liquidity and Green Accounting simultaneously have a significant and significant effect on firm value. The results of testing the coefficient of determination for profitability, Leverage and Green Accounting variables are able to explain the Green Accounting variable by 13.8% and the remaining 86.2% is influenced by variables
THE EFFECT OF ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON PROFITABILITY IN COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR THAT LISTED ON THE INDONESIA STOCK EXCHANGE PERIOD 2020-2023 Ginting , Arie Tymoty Rainaldo; Ginting, Mitha Christina; Sagala, Farida; Simanjuntak, Arthur
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/4fgrcd02

Abstract

This comprehensive study explores the strategic dimensions of the relationship between environmental disclosure, environmental performance, and profitability in the Indonesian consumer goods industry sector. The research focuses on an in-depth analysis of companies listed on the Indonesia Stock Exchange, aiming to uncover the complex mechanisms by which environmental sustainability practices influence organizational financial performance. The research methodology employs a quantitative approach using purposive sampling technique, where out of 51 potential entities in the population, researchers selected 12 companies as analysis units. Data access was conducted through the official platform www.idx.co.id, utilizing multiple linear regression statistical analysis to explore correlations between variables. Empirical findings yield significant insights. Environmental disclosure demonstrates a substantial positive correlation with profitability, indicating that environmental transparency can serve as a strategic instrument for enhancing a company's economic value. In contrast, environmental performance displays a negative relationship inconsistent with profit levels, signaling the complexity of dynamics between environmental practices and financial efficiency. Simultaneous analysis reveals that environmental disclosure and performance variables collectively exert a significant influence on profitability. The coefficient determination test shows that the research model can explain 18.6% of profitability variation, with the majority 81.4% influenced by external factors not yet identified within the research framework. The primary contribution of this study lies in developing a contextual understanding of the interconnection between environmental responsibility and corporate economic performance, offering novel perspectives in strategic management and business sustainability literature
THE EFFECT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE ON FIRM VALUE IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2021-2023 PERIOD Sinaga, Priskila; Simanjuntak, Arthur; Sagala, Farida; Ginting, Mitha Christina
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/94t7h561

Abstract

This study aims to examine the effect of Environmental, Social, and Governance Disclosure (ESG) on firm value. The dependent variable used in this study is firm value measured using Tobin's Q, PBV, and PER. While the independent variable ESG Disclosure is measured based on the ESG disclosure index adjusted to the Global Reporting Initiative (GRI) guidelines and measured using CSRIj. This study uses a quantitative approach with secondary data obtained from the company's annual report and sustainability report during the observation period and the data used in this study were obtained from the company's website or the IDX website (BEI). The population used in the study were energy sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample of this study was determined using the purposive sampling method, so that the number of samples that met the criteria was 67 company data. The research hypothesis testing used multiple linear regression analysis. This study processes data using Microsoft Excel and conducts testing using SPSS 25 software. The results of this study indicate that Environmental, Social, and Governance Disclosure have an effect on company value (Firm Value)
EFFECT OF PHILANTHROPY ON COMPANY VALUE (Empirical Study on Primary Consumer Goods Companies Listed on the Indonesia Stock Exchange within 2018-2022) Hutagaol, Hendriko; Simanjuntak, Arthur; Ginting, Mitha Christina; Silalahi, Mulatua
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/0n14nq48

Abstract

Price Book Value (PBV) is perception of investor about sucesss of any corporate. High and superior Price Book Value (PBV) will make share and prospect of market of corporate will brighter in future. Many factors influencing Price Book Value (PBV), including philanthropy. Philanthropy (Corporate Philanthropy) is one of the Corporate Social Responsibility items as an important element in improving the company's character. The present study is a quantitative one using an associative approach, aimed to analyze effect of philanthropy on Price Book Value (PBV) using time series data obtained from the financial statements of Primary Consumer Goods Companies listed on the IDX within 2018-2022. The population consisted of 32 primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The number of samples was of 21 x 5 years of observation period = 105 issuer data. The research data analysis used a simple linear regression analysis. Philanthropy partially has a significant effect on Price Book Value (PBV). It is indicated by the t-value X (13,034)> t-table (1.97) and p-value (0.000) <0.05. The magnitude of the effect of philanthropy on Price Book Value (PBV) is of is 62.3%. It is recommended that primary consumer goods companies listed on the Indonesia Stock Exchange pay more attention to aspects that affect company value (PBV) so that company value (PBV) can be further increased
The Influence Of Transparency, Accountability, Community Participation On Village Fund Management In Realizing Good Governance In Mountain Villages In Tigabinanga District" Karo District Ginting, Mitha Christina; Simanjuntak, Arthur; Siahaan, Septony B; Duma Megaria Elisabeth; Ginting, Juni Elisa Sari
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2gpmq412

Abstract

This research aims to analyze the influence of transparency, accountability, and community participation on the management of village funds in realizing good governance in villages in Tigabinanga District, Karo Regency. The sample size for this research was 30 village officials divided into four villages, namely Gunung, Kem - Kem, Kuta Raya, and Kuta Buara. The data analysis method uses multiple linear regression. The research results show that partial transparency has no significant effect on village fund management, while accountability and community participation have a positive and significant effect on village fund management. The results simultaneously show that transparency, accountability, and community participation have a significant effect on village fund management
Pengaruh Modal Kerja Terhadap Profitabilitas Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021 Ginting, Mitha Christina; Simanjuntak, Arthur; Siahaan, Septony B; Sitorus, Enjelina Patrisya Uli Br
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/f3w1p342

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja terhadap tingkat profitabilitas pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 - 2021. Variabel dalam penelitian ini meliputi Perputaran Kas (X1), Perputaran Piutang (X2), Perputaran Persediaan (X3) dan Profitabilitas (Y). Penelitian ini menggunakan jenis penelitian verifikaktif dengan metode Explanatory Survey, yaitu metode yang digunakan dalam pengambilan sampel yaitu dengan purposive sampling. Hasil penelitian secara parsial, Ada pengaruh positif tidak signifikan Perputaran Kas terhadap Porfitabilitas, Ada pengaruh positif signifikan Perputaran Piutang terhadap Profitabilitas, Ada pengaruh positif tidak signifikan Perputaran Persediaan terhadap Profitabilitas. Sedangkan hasil secara simultan Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan berpengaruh signifikan terhadapat Profitabilitas
The Influence Of Leverage, Corporate Governance And Capital Intensity On Tax Avoidance In Mining Companies Listed On The Indonesia Stock Exchange Year 2020 – 2023 Simanjuntak, Gracesiela Yosephine; Simanjuntak, Arthur; Sagala, Farida; Ginting, Mitha Christina; Sagala, Lamria
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zp9jpc63

Abstract

This research aims to examine the influence of leverage, corporate governance and capital intensity on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2020-2023. Samples were taken using the purposive sampling method. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2020-2023. From this population of 43 mining companies, 9 mining companies were obtained as samples. Data were analyzed using multiple linear regression. The test results show that the variable profitability, leverage has a positive effect on tax avoidance. The board of commissioners and the audit committee as proxies of corporate governance as well as the capital intensity variable also show a positive influence on tax avoidance
Co-Authors Arthur Simanjuntak Br Meliala, Keren Tireya Butarbutar, Riska Septiani AMT Damanik, Dennys Paulus Parlindungan Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Farida Sagala Ginting , Arie Tymoty Rainaldo Ginting, Juni Elisa Sari Goh, Thomas Sumarsan Hutagaol, Hendriko Ivo Maelina Silitonga Jamaluddin Jamaluddin Melanthon Rumapea Mulatua Silalahi, Mulatua Nadeak, Heri Nadeak, Heri Imanuel Nainggolan, Rena Panjaitan, Rike Yolanda Purba, Dimita H. P. Purba, Dimita Hemalli Premasari Rasmulia Sembiring Robinhot Gultom, Robinhot Sagala, Lamria Sagala, Lamria Sagala Sembiring, Yosephine Natalitha Septony B. Siahaan, Septony B. Siahaan, Septony B Sianturi, Jeudi A.T.P. Sianturi, Riyan Andika Simanjuntak , Natasya Veronica Simanjuntak, Faido M Simanjuntak, Faido M.P. Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE SIMANJUNTAK, MARKUS DODDY Simanjuntak, Martha Siska Pratiwi Simanjuntak, Reymondo Sinaga, Priskila Sinaga, Septa Dewi Siregar, Elizabeth Siregar, Jeremia Sitanggang, David Patar Siti Normi, Siti Sitorus, Enjelina Patrisya Uli Br Situmorang, Christina Verawaty Tiur Rajagukguk, Tiur Wesly Andri Simanjuntak, Wesly Andri