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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 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
Analysis Of the Effect Of Profitability And Public Ownership On Firm Value with Firm Size as A Moderating Variable In The Banking Industry Listed on The Indonesia Stock Exchange In The Period 2019-2022 Duma Megaria Elisabeth; Elisabeth, Duma Megaria; Siahaan, Septony B; Silitonga, Ivo Maelina; Sagala, Farida; Simanjuntak, Gracesiela Y
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: 10.36985/38pp9224

Abstract

This research aims to examine the effect of profitability and public ownership on firm value with firm size as a moderating variable on the Indonesia Stock Exchange (IDX). The type of data used in this research is secondary data in the form of annual financial reports from companies listed on the Indonesia Stock Exchange (IDX). The data analysis method used multiple linear regression and Moderated Regression Analysis (MRA). The population of this research consists of 44 banking sector companies listed on the Indonesia Stock Exchange (IDX), with 11 companies selected as samples using purposive sampling method based on specific criteria. The data obtained was then processed using SPSS version 26 analysis tool. The results of the t-test show that profitability variable has a negative but insignificant effect on firm value (PBV), and public ownership variable has a significant negative effect on firm value (PBV). The results of the simultaneous test (F test) show that profitability (ROA) and public ownership (KP) together have a significant effect on price to book value (PBV). The moderation test results indicate that firm size strengthens the effect of profitability on firm value, but is unable to moderate the effect of public ownership on firm value. The results of this study also show that the independent variables are able to explain 31.7% of the PBV variable, while the remaining 68.3% is influenced by other variables outside this research model
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)
The Impact of Risk Management & Internal Audit on Credit Provision Policy at PT Bank Sumut Lotu Branch Zai, Farrel Arvid Faoloaro; Elisabeth, Duma Megaria; Sagala, Farida
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6fy4z091

Abstract

This study aims to analyze the effect of risk management and internal audit implementation on credit policy at PT Bank Sumut Lotu Sub-Branch. The background of this research is the significant difference between credit disbursed and credit repaid, as well as the suboptimal implementation of risk management and internal audit in credit policy. This study uses an explanatory method with a quantitative approach. The research population consists of all employees in the credit division of PT Bank Sumut Lotu Sub-Branch, totaling 17 people, with saturated sampling technique so that the entire population is used as the sample. Data were collected through questionnaires using a Likert scale and analyzed using SPSS with multiple regression analysis technique. The results show that risk management has a negative and significant effect on credit policy (ttabel = 2,145; t = -6.132; p = 0.000), indicating that the stricter the implementation of risk management, the more conservative the credit policy becomes. Internal audit has a positive and significant effect on credit policy (β = 1.577; t = 8.416; p = 0.000), showing that effective internal audit improves the quality of credit policy. Simultaneously, both variables have a significant effect on credit policy with an F-calculated value of 36.463 (p = 0.000) and a coefficient of determination (R²) of 83.9%, indicating that both variables can explain 83.9% of the variation in credit policy. This study concludes that risk management and internal audit are two complementary functions in supporting the establishment of effective credit policies in banking
The Role of Integrated Reporting in Reducing Cost of Capital: Mediating Effect of Information Transparency Sagala, Farida; Ginting, Mitha Christina; Sagala, Lamria; Panjaitan, Rike Yolanda; Simanjuntak, M Doddy
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/7wwfsc65

Abstract

This research investigates how Integrated Reporting (IR) functions as a comprehensive disclosure mechanism for reducing the cost of capital through enhanced information transparency in publicly listed companies. Drawing upon signaling theory and stakeholder theory, this study examines how integrated reporting practices create value through improved disclosure quality and reduced information asymmetry between firms and capital providers. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 112 publicly listed companies across multiple countries (560 firm-year observations, 2020-2024), the research demonstrates that integrated reporting implementation significantly enhances information transparency (β = 0.618, p < 0.001) and directly reduces cost of capital (β = -0.421, p < 0.001). Information transparency substantially mediates the relationship between integrated reporting and cost of capital (indirect effect = -0.347, p < 0.001, VAF = 45.2%). The model explains 56.4% of information transparency variance and 61.7% of cost of capital variance. This study provides comprehensive empirical evidence of how integrated reporting frameworks transform corporate disclosure practices and financing efficiency in contemporary capital markets
Literasi Penyusunan Laporan Keuangan UMKM (Usaha Mikro, Kecil Dan Menengah) Pada Desa di Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun Purba, Dimita Hemalli Premasari; Situmorang, Duma Rahel; Elisabeth, Duma M.; Silitonga, Ivo M.; Simanjuntak, Wesly A.; Nainggolan, Arison; Simanjuntak, Arthur; Sagala, Lamria; Silalahi, Mulatua P.; Sagala, Farida; Panjaitan, Rike Y.; Ginting, Mitha C.; Simanjuntak, Gracesiela Y.; Junita, Rahel; Purba, Sahala; Pasaribu, Dompak; Mesakh, Januardi; Sipayung, Tri Dharma; Simanjuntak, Rimky M. P.; Siahaan, Septony B.; Napitupulu, Merry Anna; Sembiring, Yosephine N.; Sibarani, Apriani M.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

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

Abstract

The Team in collaboration with Parapat Village, Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun helps MSME actors in improving and developing their products through a accounting approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to accounting and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.
The Impact of Risk Management & Internal Audit on Credit Provision Policy at PT Bank Sumut Lotu Branch Farrel Arvid Faoloaro Zai; Duma Megaria Elisabeth; Farida Sagala
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6fy4z091

Abstract

This study aims to analyze the effect of risk management and internal audit implementation on credit policy at PT Bank Sumut Lotu Sub-Branch. The background of this research is the significant difference between credit disbursed and credit repaid, as well as the suboptimal implementation of risk management and internal audit in credit policy. This study uses an explanatory method with a quantitative approach. The research population consists of all employees in the credit division of PT Bank Sumut Lotu Sub-Branch, totaling 17 people, with saturated sampling technique so that the entire population is used as the sample. Data were collected through questionnaires using a Likert scale and analyzed using SPSS with multiple regression analysis technique. The results show that risk management has a negative and significant effect on credit policy (ttabel = 2,145; t = -6.132; p = 0.000), indicating that the stricter the implementation of risk management, the more conservative the credit policy becomes. Internal audit has a positive and significant effect on credit policy (β = 1.577; t = 8.416; p = 0.000), showing that effective internal audit improves the quality of credit policy. Simultaneously, both variables have a significant effect on credit policy with an F-calculated value of 36.463 (p = 0.000) and a coefficient of determination (R²) of 83.9%, indicating that both variables can explain 83.9% of the variation in credit policy. This study concludes that risk management and internal audit are two complementary functions in supporting the establishment of effective credit policies in banking
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