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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Jurnal Manajemen JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Jurnal Akuntansi dan Bisnis Krisnadwipayana Journal of Tourism Economics and Policy Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Jurnal Bisnis Manajemen dan Akuntansi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Basic and Applied Accounting Research Journal Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi Jurnal Mahkota Bisnis (Makbis)
Farida Sagala
Fakultas Ekonomi, Universitas Methodist
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Analysis Of The Influence Of Loan To Deposit Ratio, Capital Adequacy Ratio, Non-Performing Loan, Operational Efficiency Ratio, And Total Asset Turnover On Return On Asset Of Commercial Bank Listed On The Indonesian Stock Exchange Period 2019-2023 Duma Rahel Situmorang; Farida Sagala; Ivo Maelina Silitonga; Rike Yolanda Panjaitan; Lamria Sagala
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: 10.36985/81br1521

Abstract

The aim of this study to determine the effect of the loan to deposit ratio, capital adequacy ratio, non perfoming loan, operational efficiency ratio, total asset turnover on thw return on assets of commercial banks on the BEI for the 2019-2023 period. This research is a type of causal associative research with the research population being conventional commercial banks registered with the BEI in 2019-2023 which amounted to 45 banks. The sample is done by purposive sampling in order to obtain 28 banks that match the criteria and become the research sample. The type pf data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is a multiple regression analysis. The results showed that partially operational efficiency ratio had a positive and significant effect on return on assets. Meanwhile, loan to deposit ratio and non performing loan have a positive and do not have a significant effect on return on assets. Capital adequacy ratio and the total asset turnover had a negative and do not significant effect on return on assets. Simultaneously, all independent variables affect the return on assets of conventional commercial banks registered with the BEI
Dampak Sustainability Reporting Terhadap Peningkatan Kinerja Perusahaan Sektor Keuangan Christina V Situmorang; Lamria Sagala; Farida Sagala; Duma Rahel Situmorang
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/a24k1753

Abstract

Sustainability reporting dan kinerja bisnis merupakan elemen penting yang telah dipelajari selama sepuluh dekade terakhir. Tujuan dari penelitian ini adalah untuk mengungkap apakah ada dampak sustainability reporting terhadap peningkatan kinerja perusahaan sektor keuangan yang tercatat di Bursa Efek Indonesia. Ini adalah penelitian kuantitatif dimana data kuantitatif dikumpulkan melalui sumber sekunder. Populasi penelitian saat ini meliputi perusahaan sektor keuangan di Bursa Efek Indonesia untuk tahun yang berakhir pada tahun 2022. Populasi pada penelitian ini berjumlah 139 perusahaan sektor keuangan yang terdiri dari sub industri: Bank, Consumer Financing, Spesialize Business Financing, Investment Management, Investment Banking & Brokerage Service, General Insurance, Life Insurance, Reinsurance, Financial Holdings and Investment Companies. Besar sampel penelitian ini adalah 70 perusahaan dari sektor keuangan. Penelitian ini menguji hipotesisnya dan variabel-variabelnya menggunakan perangkat lunak Partial Least Squares (PLS) untuk analisis data. Hasil penelitian saat ini menunjukkan bahwa sustainability reporting mempunyai dampak positif signifikan terhadap kinerja (ROA). Di sisi lain, sustainability reporting mempunyai dampak positif signifikan terhadap kinerja (ROE). Penelitian ini juga mempunyai implikasi praktis, dimana kami percaya bahwa para direktur harus berusaha untuk menyeimbangkan sustainability reporting dengan peningkatan kinerja perusahaan yang diharapkan. Selain itu, bukti empiris mengenai implikasi penelitian ini menunjukkan bahwa meskipun sebagian besar perusahaan sektor keuangan di Bursa Efek Indonesia yang ingin meningkatkan kinerjanya akhir-akhir ini berfokus pada sustainability reporting, mereka harus lebih fokus pada laporan ini dan melihat manfaat laporan ini bagi dunia usaha dalam mempromosikan bisnis. Hal ini juga menambah nilai pada penelitian ini, karena penelitian ini dapat dianggap sebagai salah satu penelitian yang dilakukan di Perusahaan sektor keuangan di Bursa Efek Indonesia tahun 2022. Hal ini memperkenalkan wawasan baru dalam kumpulan pengetahuan tentang peran sustainability reporting dalam meningkatkan kinerja perusahaan. Demikian pula dengan melakukan penelitian di bidang manajemen, bisnis, dan keuangan akan memberikan wawasan baru mengenai sustainability reporting, yang pada akhirnya dapat membantu perusahaan meningkatkan kinerjanya
The Effect Of Internal Audit Implementation And Risk Management On Lending Policies People's Business In The Covid-19 Period At PT. Bank Sumut Centre Medan Duma Megaria Elisabeh; Farida Sagala; Ivo Maelina Silitonga; Rintan Br Saragih; Anggiat Manurung
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/yyd1hh50

Abstract

This study aims to examine the effect of the implemention of internal audit and risk management on the policy of granting people’s business loans in the covid-19 period. In this study using primary data in the form of distributing questionnaires conducted at PT Bank Sumut Pusat Medan, the sampling technique used was purposive sampling with data collection techniques using a questionnaire method. The analysis used in this study uses the methods of validity, reability, data normality, classical assumptions, coefficient of determination t test and f test. The results of this study indicate that internal audit has a partial effect on the policy of granting people’s business loans at covid-19 with a tcount value of 7.472 at a significant level 0f 0.003. Risk management partially affects the policy of granting people’s business credit during covid- 19 with a tcount value of 7.432 with a significant level of 0.000. Internal audit and risk management simultaneously affect the policy of granting people’s business loans during covid-19 with a fcount value of 92.717 with a significant value of In addition, the adjusted R square value of 0.859 means that internal audit (X1) and risk management (X2) together affect the policy of granting people’s business loan during covid-19 by 85.9% while the remaining 14.1% is influenced by other variables outside of this study
The Influence Of Leverage, Corporate Governance And Capital Intensity On Tax Avoidance In Mining Companies Listed On The Indonesia Stock Exchange Year 2020 – 2023 Gracesiela Yosephine Simanjuntak; Arthur Simanjuntak; Farida Sagala; Mitha Christina Ginting; Lamria Sagala
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
Analysis of Green Financing and Capital Adequacy on Profitability in the Bank-ing Sector Listed on the Indonesia Stock Exchange (2020-2023) Panggabean, Michael Armando; Simanjuntak, Arthur; Sagala, Farida
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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

Abstract

Green Financing, also referred to as environmentally sound financing, is in line with the long-term development goals set by the United Nations for Environment Protection (UNEP), and involves collaboration with governments, financial authorities, and banking institutions. On the other hand, Capital Adequacy is an important element for banks in building their business and anticipating potential losses. Capital Adequacy Ratio (CAR) is an indicator of a bank's capital that shows management's ability to monitor and control risks that have the potential to affect the bank's capital structure. This study uses a casual associative approach by analyzing the annual reports of each bank, included in the category of quantitative research. The data collection step used is a quantitative method that aims to collect information from the banks that are the object of the research. In this study, there are free and bound variables. A casual associative approach was chosen to observe how much impact Green Financing and Capital Adequacy have on Profitability. Green Financing is used as a variable X1, Capital Adequacy as a variable X2, and Profitability as a variable Y. This research is focused on banking institutions in Indonesia, especially banks that are included in the categories of Book III and Book IV listed on the Indonesia Stock Exchange during the period 2020 to 2023.
Asistensi Pelaporan Pajak oleh Relawan Pajak Universitas Methodist Indonesia Goh, Thomas Sumarsan; Purba, Dimita H. P.; Rumapea, Melanthon; Sembiring, Rasmulia; Simanjuntak, Arthur; Ginting, Mitha Christina; Jamaluddin, Jamaluddin; Elisabeth, Duma Megaria; Sagala, Farida; Sagala, Lamria
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp40-43

Abstract

The campus tax volunteer value chain refers to the contributions and benefits provided by active tax volunteers to help in providing tax information and knowledge and also assist in reporting taxpayers' tax returns. Volunteers give guidance to individuals or groups who need assistance in managing their taxes, such as filling out tax returns or understanding tax rights and obligations. Regional Office of DJP Sumbagut I will give awards and recognition to tax volunteers who have contributed significantly to increasing tax awareness in the community.
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
Co-Authors A.T.P. Sianturi, Jeudi Andri Simanjuntak, Wesly Anggiat Manurung Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Bryan Carlos Gianri Siagian Butarbutar, Riska Septiani AMT Christina V Situmorang Christina V Situmorang Dimita Hemalli Premasari Purba Dona Pasaribu Duma Megaria Elisabeh Duma Megaria Elisabeh Duma Megaria Elisabeth Duma R. Situmorang Duma Rahel Situmorang Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma M. Elisabeth, Duma Megaria Farrel Arvid Faoloaro Zai Ginting , Arie Tymoty Rainaldo Ginting, Mitha C Ginting, Mitha C. GINTING, Mitha Chirstina Ginting, Mitha Christina Goh, Thomas Sumarsan Gracesiela Yosephine Simanjuntak GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Ivo M. Silitonga Ivo Maelina Silitonga Jamaluddin Jamaluddin Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Junika Napitupulu Junita, Rahel Kristanty MN Nadapdap Lamria Sagala Lamria Sagala Lamria Sagala Lamria SAGALA Lamria Sagala M Doddy Simanjuntak M.N. Nadapdap, Kristanty Maelina Silitonga, Ivo Manurung, Anggiat Melanthon Rumapea Melianna, Saur Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Mitha Cristhina Ginting Mulatua P. Silalahi Nadapdap, Kristanty M.N Nadapdap, Kristanty M.N. Nadeak, Heri Nadeak, Heri Imanuel Nadeak, Octavia P. Silalahi, Mulatua Panggabean, Michael Armando Panjaitan, Rike Y. Panjaitan, Rike Yolanda Purba, Dimita H. P. Purba, Dimita Hemalli Premasari Putri J. Sitorus PUTRI JESICA SITORUS Rahel Junita Rahel Junita Rahel Situmorang, Duma Rasmulia Sembiring Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Rintan br Saragih Rintan Saragih Rintan Saragih, Rintan Robinhot Gultom, Robinhot Sagala, Lamria Sahala Purba Saragih, Rintan Br Saragih, Rintan Br. Saur Melianna Selvina Dwi Putri Sembiring, Yosephine N. Septony B. Siahaan Septony B. Siahaan, Septony B. Septony Benyamin Siahaan Siahaan, Septony B Siahaan, Septony B Sianturi, Jeudi A.T.P Sianturi, Jeudi A.T.P. SIBARANI, APRIANI M. Sihite, Duma Silalahi, Mulatua P. Silitonga, Ivo M. Simanjuntak, Faido M Simanjuntak, Faido M. P. Simanjuntak, Faido M.P. 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 Sinaga, Priskila Sinaga, Rafli Oktavia Siregar, Jeremia Sitangggang, David Patar Siti Normi, Siti Situmorang, Christina V Sondang Ni Bulan Marbun Sumarsan, Thomas Tiur Rajagukguk, Tiur Tonida Charles Duha Tri Darma Sipayung Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak Y. Simanjuntak, Gracesiela Yosephine Sembiring Zai, Farrel Arvid Faoloaro