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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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ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT MASA COVID-19 PANDEMIC PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Duma Megaria Elisabeth; Farida Sagala; Greace Weros Putri Binventy
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No1.pp13-29

Abstract

Kemunculan Covid-19 membuat perubahan relatif drastis dalam berbagai aspek kehidupan termasuk sektor industri food and beverages. Hal ini berdampak terhadap kinerja keuangan perusahaan food and beverages. Kinerja keuangan merupakan gambaran kondisi keuangan perusahaan dilihat berdasarkan analisis rasio keuangan yang terdiri dari rasio profitabilitas, rasio likuiditas, rasio leverage dan rasio aktivitas. Penelitian ini bertujuan untuk menguji dan menganalisis kinerja keuangan sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini sebanyak 17 sampel dengan menggunakan teknik purposive sampling. Data penelitian berupa laporan keuangan perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia melalui situs www.idx.co.id, www.idnfinancials.com, dan situs resmi perusahaan yang menjadi sampel pada penelitian ini. Metode analisis data yang digunakan adalah Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan terdapat perbedaan rasio profitabilitas, rasio likuiditas dan rasio aktivitas sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Kemudian, tidak terdapat perbedaan rasio leverage sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia.
Integration Of Sustainability Accounting in Management Control Systems And Its Impact on Company Performance Ginting, Mitha Christina; Sagala, Farida; Sagala, Lamria; Simanjuntak, Arthur; Simanjuntak, Gracesiela Yosephine
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/gmsdh841

Abstract

This study examines the integration of sustainability accounting within Management Control Systems (MCS) and its impact on company performance among publicly listed companies in Indonesia. Method: Using a quantitative approach, data were collected from 112 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Sustainability Accounting Integration (SAI) was measured using a composite index comprising environmental, social, and governance (ESG) disclosures, sustainability-linked performance indicators, and formal MCS–sustainability alignment. Company performance was measured using Return on Assets (ROA), Tobin's Q, and a balanced scorecard-based performance index. Structural Equation Modeling–Partial Least Squares (SEM-PLS) and panel data regression were employed for hypothesis testing. Findings: The results indicate that sustainability accounting integration significantly and positively affects both financial performance (ROA: β = 0.312, p < 0.001; Tobin's Q: β = 0.287, p < 0.001) and non-financial performance. MCS serves as a significant mediator between sustainability accounting practices and company performance, particularly through the planning and monitoring control subsystems. Companies in the extractive, manufacturing, and consumer goods sectors exhibited the strongest integration effects. Novelty: This study extends prior literature by empirically demonstrating the mediating role of MCS in translating sustainability accounting commitments into measurable performance outcomes, offering a novel integrated framework applicable to emerging market contexts
The Influence of Sustainability Reportdisclosure on Financial Perfomance Energy Sector Companies Listed the Indonesia Stock Exchange (IDX) Period 2021-2024 Sembiring, Riska; Duma Megaria Elisabeth; Farida Sagala; Wesly Andri Simanjuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp108-118

Abstract

This study aims to investigate and analyze the extent to which sustainability report disclosure influences the financial performance of companies operating within the energy sector that are officially listed on the Indonesia Stock Exchange (IDX). The sampling technique employed in this research is purposive sampling, applied to a population comprising 91 energy sector companies. From this population, a total of 10 energy sector companies listed on the Indonesia Stock Exchange were selected as the final research sample, accessed through the official IDX website at www.idx.co.id. The research adopts a quantitative approach as its primary methodology, with multiple linear regression analysis serving as the main data analysis technique used to examine the relationships between the variables under investigation. The findings of this study reveal that, when examined partially, economic performance demonstrates a positive yet statistically insignificant effect on financial performance, while environmental performance is found to exert a positive and statistically significant influence on financial performance. In contrast, social performance is shown to produce a negative and statistically insignificant impact on financial performance. However, when all three variables are tested simultaneously, the collective disclosure of economic performance, environmental performance, and social performance is found to have a significant and meaningful effect on financial performance as a whole. Furthermore, the results of the coefficient of determination test indicate that the combined variables of Economic Performance, Environmental Performance, and Social Performance are collectively capable of explaining approximately 13.7% of the total variation observed in the Financial Performance variable. The remaining 86.3% of the variation in financial performance is attributed to other variables and factors that were not incorporated into the regression model of the present study, suggesting that a broader range of determinants beyond those examined here may also play a substantial role in shaping the financial outcomes of energy sector companies listed on the Indonesia Stock Exchange.
Integration Of Sustainability Accounting in Management Control Systems And Its Impact on Company Performance Ginting, Mitha Christina; Sagala, Farida; Sagala, Lamria; Simanjuntak, Arthur; Simanjuntak, Gracesiela Yosephine
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/gmsdh841

Abstract

This study examines the integration of sustainability accounting within Management Control Systems (MCS) and its impact on company performance among publicly listed companies in Indonesia. Method: Using a quantitative approach, data were collected from 112 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Sustainability Accounting Integration (SAI) was measured using a composite index comprising environmental, social, and governance (ESG) disclosures, sustainability-linked performance indicators, and formal MCS–sustainability alignment. Company performance was measured using Return on Assets (ROA), Tobin's Q, and a balanced scorecard-based performance index. Structural Equation Modeling–Partial Least Squares (SEM-PLS) and panel data regression were employed for hypothesis testing. Findings: The results indicate that sustainability accounting integration significantly and positively affects both financial performance (ROA: β = 0.312, p < 0.001; Tobin's Q: β = 0.287, p < 0.001) and non-financial performance. MCS serves as a significant mediator between sustainability accounting practices and company performance, particularly through the planning and monitoring control subsystems. Companies in the extractive, manufacturing, and consumer goods sectors exhibited the strongest integration effects. Novelty: This study extends prior literature by empirically demonstrating the mediating role of MCS in translating sustainability accounting commitments into measurable performance outcomes, offering a novel integrated framework applicable to emerging market contexts
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