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All Journal Jurnal Manajemen dan Bisnis FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen dan Bisnis Journal of Tourism Economics and Policy Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Basic and Applied Accounting Research Journal Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi Jurnal Mahkota Bisnis (Makbis)
Sagala, Lamria
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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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
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AS A MEDIATING VARIABLE FOR THE INFLUENCE OF GREEN ACCOUNTING ON THE FINANCIAL PERFORMANCE OF PLANTATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD Gaol, Musa Marolop Lumban; Ginting, Mitha Cristina; Situmorang, Duma Rahel; Sagala, Lamria
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: 10.36985/2yjrvj22

Abstract

This study aims to analyze the effect of Green Accounting on Financial Performance with Corporate Social Responsibility as a mediating variable. The objects of this research are plantation companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The approach used in this research is a quantitative method, with secondary data sourced from company annual reports. The research sample consisted of 16 plantation companies listed on the IDX during the 2021-2023 period, selected using a purposive sampling technique. The data analysis technique applied is path analysis using SPSS 26 software. The results show that Green Accounting has no effect on Financial Performance and Green Accounting is proven to have an effect on Corporate Social Responsibility. In addition, Corporate Social Responsibility has no effect on Financial Performance. The direct relationship between Green Accounting and Financial Performance with a Beta value of 0.229 is greater than the indirect relationship between Green Accounting and Financial Performance mediated by Corporate Social Responsibility with a result of 0.0428. In the resulting mediation, Corporate Social Responsibility is not able to become a mediating variable in the relationship between Green Accounting and Financial Performance
ANALYSIS OF THE INFLUENCE OF PROFIT PERSISTENCE AND GOOD CORPORATE GOVERNANCE ON PROFIT QUALITY IN COMPANIES IN THE BASIC AND CHEMICAL INDUSTRIES SUB-SECTORS TERDAFTARDI ON PERIOD 2019 – 2023 Br Ginting, Wulan Febriyanti; Simanjuntak , Arthur; Simanjuntak, Gracesiela Yosephine; Sagala, Lamria; Silitonga, Ivo Maelina
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/sb9nnp96

Abstract

This study was conducted to test and analyze the influence of profit persistence, independent commissioners, managerial ownership, and institutional ownership on the quality of corporate profits in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange. This study applies secondary data obtained from financial documents and the company's annual report. The data analysis method applied was multiple linear regression with a sample of 29 companies out of a total of 75 companies that met the research criteria. The analysis was carried out using SPSS version 26. The results of the study showed that profit persistence had a negative and significant impact on the quality of profit, while independent commissioners, managerial ownership, and institutional ownership had a positive and significant impact. The F test shows that all of these variables together affect the quality of profits. However, independent variables only explain 10.2% of profit quality, while the remaining 89.8% are explained by factors outside of this study model. These findings provide a new perspective on how corporate governance and profit persistence affect profit quality, especially in the context of companies in the basic and chemical industries sub-sectors in Indonesia.
Co-Authors Arison Nainggolan, Arison Arthur Simanjuntak B. Siahaan, Septony Br Ginting, Wulan Febriyanti Butarbutar, Riska Septiani AMT C. Ginting, Mitha Dona Pasaribu Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma M. Elisabeth, Duma Megaria Farida Sagala Gaol, Musa Marolop Lumban Ginting, Mitha C. GINTING, Mitha Chirstina Ginting, Mitha Christina Ginting, Mitha Cristina Goh, Thomas Sumarsan H.P. Purba, Dimita Hutajulu, Romaida Ivo Maelina Silitonga Jamaluddin Jamaluddin Jennifer Junika Napitupulu Junita, Rahel Megaria Elisabeth, Duma Melanthon Rumapea Melianna, Saur Merry Anna Napitupulu, Merry Anna Mesakh, Januardi N.B. Marbun, Sondang Nadapdap, Kristanty M.N. Nadeak, Heri Ninta, Deva Panjaitan, Rike Y. Panjaitan, Rike Yolanda Purba, Dimita H Purba, Dimita H. P. Purba, Dimita H.P Purba, Dimita Hemalli Premasari Rasmulia Sembiring Robinhot Gultom, Robinhot Sahala Purba Sembiring, Gavin Egianta Sembiring, Yosephine N. Septony B. Siahaan, Septony B. Sianturi, Jeudi A.T.P. Sianturi, Riyan Andika Sibarani, Apriani M SIBARANI, APRIANI M. Silalahi, Mulatua P Silalahi, Mulatua P. Silitonga, Ivo M. Simanjuntak, Faido M Simanjuntak, Faido M. P. Simanjuntak, Faido M.P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, M Doddy SIMANJUNTAK, MARKUS DODDY Simanjuntak, Rimky M. P. Simanjuntak, Wesly A. SIMANJUTAK, Arthur SIMANULLANG, Randy Lorenza Siregar, Jeremia Siti Normi, Siti Situmorang, Christina V Situmorang, Christina Verawaty Tiur Rajagukguk, Tiur Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak, Wesly Andri Yolanda Panjaitan, Rike