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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) METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Farida Sagala
Fakultas Ekonomi, Universitas Methodist
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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The Role of Integrated Reporting in Reducing Cost of Capital: Mediating Effect of Information Transparency Farida Sagala; Mitha Christina Ginting; Lamria Sagala; Rike Yolanda Panjaitan; M Doddy Simanjuntak
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
Environmental Management Accounting Disclosure and Market Valuation: A Critical Analysis of ESG Performance Impact on Stock Price Volatility in Indonesia Stock Exchange Listed Companies Simanjuntak, Arthur; Goh, Thomas Sumarsan; Sagala, Farida; Sitangggang, David Patar; Nadeak, Heri Imanuel
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2869

Abstract

Purpose: This research investigates the relationship between Environmental Management Accounting (EMA) disclosure quality and market valuation, specifically examining how ESG performance mediates the impact on stock price volatility among Indonesia Stock Exchange (IDX) listed companies. The study explores how comprehensive environmental accounting disclosures influence investor behavior and market dynamics within emerging capital markets. Method: This study employs a quantitative approach using panel data regression analysis with fixed effects modeling. The research sample comprises 180 IDX-listed companies across various sectors from 2019-2023, generating 900 firm-year observations. Data analysis was conducted using STATA 18.0 to examine the relationships between EMA disclosure quality, ESG performance, and stock price volatility while controlling for firm-specific characteristics and market conditions. Findings: The results demonstrate that EMA disclosure quality significantly reduces stock price volatility (? = -0.428, p < 0.001) and enhances ESG performance scores (? = 0.634, p < 0.001). ESG performance serves as a partial mediator, explaining 42.7% of the total effect of EMA disclosure on stock price volatility. The model explains 58.4% of stock price volatility variance, indicating strong explanatory power of environmental accounting disclosures in market valuation dynamics. Novelty: This study provides the first comprehensive empirical evidence linking environmental management accounting disclosure practices with capital market outcomes in an emerging market context. The research contributes to the literature by demonstrating how environmental accounting transparency creates value through reduced information asymmetry and enhanced ESG performance, ultimately stabilizing stock price movements.
Peningkatan Kinerja UMKM Melalui Kegiatan Pelatihan Akuntansi Sederhana Pasaribu, Dompak; Simanjuntak, Arthur; Maelina Silitonga, Ivo; Sagala, Farida; M.N. Nadapdap, Kristanty; A.T.P. Sianturi, Jeudi; P. Silalahi, Mulatua; Saragih, Rintan; Y. Simanjuntak, Gracesiela; Rahel Situmorang, Duma; Andri Simanjuntak, Wesly
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): February
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v2i1.459

Abstract

Tujuan dari pengabdian kepada masyarakat di Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang adalah untuk meningkatkan pemahaman masyarakat desa, khususnya UMKM desa, tentang praktik akuntansi sederhana dalam peningkatan kinerja UMKM yang ada di Desa Baru. Akuntansi yang disediakan adalah sistem pencatatan dan pelaporan transaksi yang sederhana. Peserta menerima beberapa modul pada siklus akuntansi. Dalam modul tersebut, peserta akan dilatih untuk memahami kasus-kasus sederhana, mempraktikkan pembukuan dan pelaporan sederhana, serta menyelesaikan pre-test dan post-test. Kegiatan ini akan dilaksanakan untuk meningkatkan daya saing UMKM yang sedang berkembang dan meningkatkan pengetahuan akuntansi bagi masyarakat desa khususnya pelaku UMKM. Hasil yang didapatkan pada tahap awal kegiatan sebelum melaksanakan pengabdian kepada masyarakat bagi pelaku UMKM di Desa Baru yang bergerak dalam berbagai bidang usaha seperti: Usaha Tempe, Usaha Krupuk, dan Pupuk Organik. UMKM Desa Baru diharapkan akan menjadi salah satu desa percontohan di Kecamatan Pancur Baru Kabupaten Deli Serdang dan menjadi salah satu pilot project desa pintar Provinsi Sumatera Utara. Dengan adanya pengabdian kepada masyarakat ini, diharapkan pelaku UMKM dapat dengan mudah memahami siklus akuntansi dan menyusun laporan keuangan sebagai dasar pengajuan pinjaman atau pendanaan untuk mengembangkan bisnis UMKM mereka.
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
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)
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 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 Greace Weros Putri Binventy 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 Nurwijayanti 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, Riska 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 Wesly Andri Simanjuntak Y. Simanjuntak, Gracesiela Yosephine Sembiring Zai, Farrel Arvid Faoloaro