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Evaluation Of the Influence of Good Corporate Governance On The Level of Financial Health of PT Telkom Indonesia TBK For The Period 2019 – 2023 Tarigan, Wico Jontarudi; Purba, Djuli Sjafei; Purba, Desmi Triyanti
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/hwgfmr18

Study This aiming for analyze the influence of Good Corporate Governance (GCG) on health finance of PT. Telkom Indonesia Tbk during period 2019 to 2023. Variables independent used covering size of the board of commissioners, size directors, and audit committee, while variable dependent is indicator health finance in the form of Return on Assets (ROA) and Return on Equity (ROE). Method research used is quantitative with approach multiple linear regression analyzed use device SPSS software. Data used is secondary data obtained from report finance PT. Telkom Indonesia Tbk's annual report published in a way officially on the Indonesia Stock Exchange (IDX). The results of the analysis show that in a way simultaneous GCG variables have an effect on ROA, but No significant towards ROE. In partial, size board of directors own influence positive significant on ROA, whereas the size of the board of commissioners and audit committee is not show influence significant to second indicator finance. This indicates that effectiveness of governance companies, in particular role directors, contributing to the improvement health finance company. Implications from study This important for management of state-owned enterprises in increase transparency, accountability and performance finance through implementation principles of effective GCG. Research This also provides recommendation for investors and stakeholders interest for consider governance aspects in taking decision investment and supervision company

The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City Purba, Djuli Sjafei; Martina, Sri; Ferdila, Ferdila
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/hkxy0s78

This study aims to analyze the influence of financial literacy and access to capital on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Siantar City, both partially and simultaneously. Financial literacy is assessed based on the understanding of basic financial concepts, the ability to prepare and manage budgets, knowledge of financial products, and the ability to interpret financial statements. Access to capital is measured through the ease of loan procedures, availability of financing information, relationships with financial institutions, and the ability to meet loan requirements. Financial performance is evaluated by indicators such as revenue growth, net profit, debt repayment ability, and operational cash flow stability. This research uses a quantitative approach with a survey method, employing closed-ended questionnaires. Data were analyzed using multiple linear regression and SmartPLS. The results indicate that both financial literacy and access to capital have a significant partial effect on financial performance, and a strong simultaneous influence when combined. These findings underscore the importance of enhancing financial literacy and improving financing access to support the sustainability of micro and small enterprises

Transparency And Public Participation as Determinants of Financial Management Accountability Martina, Sri; Purba, Djuli Sjafei
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/dh80kc91

This study aims to analyze the influence of transparency and public participation on financial management accountability at the urban village level in Siantar Sitalasari District, Pematang Siantar City. The research employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) with 100 community respondents selected through purposive sampling. The findings reveal that transparency has a positive and significant effect on financial management accountability. Conversely, public participation does not have a significant effect on accountability. The R-Square value of 0.917 indicates that transparency and public participation jointly explain 91.7% of the variance in financial management accountability. Additionally, the Q² value of 0.666 demonstrates very strong predictive relevance of the model. These results confirm that transparency is the primary determinant of accountability, whereas public participation has not yet contributed meaningfully. The study highlights the need to strengthen public information disclosure and enhance community budget literacy to support accountable financial governance at the urban village level

Pendampingan Literasi Keuangan Syariah Bagi Wirausaha Muda Melalui Pendekatan Service Learning Martina, Sri; Sriwiyanti, Eva; Purba, Djuli Sjafei; Tarigan, Vitryani; Saragih, Marintan; Tarigan, Wico J; Azhari, Tasya; Aulia, Riska
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/gqamrs36

Kegiatan ini bertujuan meningkatkan literasi keuangan serta penerapan prinsip akuntansi syariah pada wirausaha muda di Desa Sidamanik Kabupaten Simalungun. Pelaksanaan kegiatan dirancang sebagai pembelajaran kontekstual dalam Mata Kuliah Akuntansi Syariah dengan melibatkan mahasiswa dalam pendampingan usaha mikro dan kecil berbasis nilai-nilai syariah. Metode yang digunakan adalah service learning melalui workshop literasi keuangan, praktik pembukuan sederhana sesuai prinsip PSAK Syariah, serta pendampingan penyusunan laporan arus kas yang menjunjung transparansi, keadilan, dan akuntabilitas. Hasil menunjukkan peningkatan pemahaman pemisahan dana pribadi dan usaha, kemampuan pencatatan transaksi, serta kesadaran terhadap prinsip usaha halal dan bebas riba. Berbagai penelitian lima tahun terakhir menunjukkan bahwa literasi keuangan dan prinsip keuangan syariah berpengaruh positif terhadap keberlanjutan UMKM serta perilaku keuangan yang etis. Kegiatan ini memperkuat kompetensi mahasiswa sekaligus mendukung penguatan ekonomi desa berbasis nilai akuntansi syariah

Economic, Accounting, and English Language Literacy as the Foundation of Student Competitiveness in the Global Labor Market Martina, Sri; Purba, Djuli Sjafei
Journal of English Language and Education Vol 11, No 1 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v11i1.2154

The competitiveness of higher education graduates in the global labor market is no longer determined solely by academic achievement, but increasingly by the mastery of multidimensional literacy aligned with international industry demands. In response to this shift, this study investigates the role of economic literacy, accounting literacy, and English language proficiency as strategic foundations for enhancing students’ employability and professional competitiveness at the global level. This study adopts a qualitative literature review approach with descriptive analysis. Data were collected from Google Scholar and other reputable academic databases by reviewing scholarly publications released between 2010 and 2026. An initial pool of 70 articles was identified, from which 50 studies were selected through a systematic screening process based on relevance to the research focus, methodological quality, and the significance of their findings. The analysis reveals that economic literacy, accounting literacy, and English proficiency are closely interconnected and should not be developed in isolation. A lack of integrated literacy development contributes to skill mismatch, weak analytical abilities in contextual economic and financial situations, and limited professional communication skills among graduates in global workplace settings. Furthermore, evidence from case studies indicates that insufficient mastery of these integrated literacies often becomes a critical barrier in recruitment processes and professional performance within multinational companies. Based on these findings, this study emphasizes the importance of cross-disciplinary curriculum integration in higher education. It also recommends the implementation of project-based learning, global simulation activities, and strengthened collaboration between higher education institutions and international industries as sustainable strategies to enhance graduate competitiveness and better prepare students for the challenges of the global labor market.

Pelatihan analisis SWOT untuk memahami kondisi internal dan eksternal Purba, Djuli Sjafei; Purba, Ridwin; Sipayung, Tuahman; Girsang, Rosita Manawari; Saragih, Marintan
ABSYARA: Jurnal Pengabdian Pada Masayarakat Vol 3 No 1 (2022): ABSYARA: Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/ab.v3i1.5852

The times have increased competition in all sectors of life. Along with the progress of the times, science also continues to grow. Knowledge is used to answer various human needs, increasingly fierce competition in organizations that require various strategies to survive and win the competition. SWOT analysis is one of the sciences used to produce this strategy (Strength=Strength, Weakness=Weakness, Opportunity=Opportunity, Threat=Threat). This analysis is to see the internal and external conditions of an organization. Likewise, the world of education, in this case, schools, needs to do a SWOT analysis to compete and have quality. The increasing number of schools will make the competition even more challenging, so the quality of schools must be crucial. This training activity aims to provide an understanding to the principal, functionaries, teachers, and employees of the importance of conducting a SWOT analysis and provide knowledge on how to conduct a SWOT analysis. This training activity lasted one day and was held in the GKPS 2 Pematangsiantar Private Vocational School building, which was attended by 15 participants from the Principal, Deputy Principal, Head of Department, Teachers, and Employees. The method used in implementing this activity is a lecture or material delivery and practice/training in conducting a SWOT analysis by taking the case of the GKPS 2 Pematangsiantar Private Vocational School. The results of this training activity showed there was an increase in the knowledge of the participants doing a SWOT analysis, as evidenced by the overall pre-test results from 43.3% to 61.3% of the overall post-test results from participants.

The Role Of Financial Inclusion And Financial Planning In Reducing Poverty Levels In Tanah Jawa District, Simalungun Regency Sinaga, Mahaitin H; Purba, Djuli Sjafei
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/dfa51s47

This study aims to analyze the influence of financial inclusion and financial planning on poverty levels in Tanah Jawa District, Simalungun Regency. Poverty remains a major issue hindering development in Indonesia, especially in regions with low welfare levels. Financial inclusion, as an effort to expand public access to formal financial services, is believed to improve welfare and reduce poverty. Additionally, sound financial planning is considered a crucial factor in managing individual and family economic resources to achieve stability and improve quality of life. The research method employed is quantitative with a survey approach, involving the population of Tanah Jawa District as the research sample. Data analysis was conducted using multiple linear regression to test the relationship between financial inclusion and financial planning variables on poverty levels. The results indicate that financial inclusion and financial planning simultaneously have a significant effect on reducing poverty levels in the area. These findings suggest that improving financial access and planned financial management can be effective strategies in poverty alleviation. Therefore, it is recommended that local governments and financial institutions strengthen financial inclusion programs and provide financial planning education to the community to support sustainable poverty reduction.

Evaluation Of the Influence of Good Corporate Governance On The Level of Financial Health of PT Telkom Indonesia TBK For The Period 2019 – 2023 Tarigan, Wico Jontarudi; Purba, Djuli Sjafei; Purba, Desmi Triyanti
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/hwgfmr18

Study This aiming for analyze the influence of Good Corporate Governance (GCG) on health finance of PT. Telkom Indonesia Tbk during period 2019 to 2023. Variables independent used covering size of the board of commissioners, size directors, and audit committee, while variable dependent is indicator health finance in the form of Return on Assets (ROA) and Return on Equity (ROE). Method research used is quantitative with approach multiple linear regression analyzed use device SPSS software. Data used is secondary data obtained from report finance PT. Telkom Indonesia Tbk's annual report published in a way officially on the Indonesia Stock Exchange (IDX). The results of the analysis show that in a way simultaneous GCG variables have an effect on ROA, but No significant towards ROE. In partial, size board of directors own influence positive significant on ROA, whereas the size of the board of commissioners and audit committee is not show influence significant to second indicator finance. This indicates that effectiveness of governance companies, in particular role directors, contributing to the improvement health finance company. Implications from study This important for management of state-owned enterprises in increase transparency, accountability and performance finance through implementation principles of effective GCG. Research This also provides recommendation for investors and stakeholders interest for consider governance aspects in taking decision investment and supervision company

The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City Purba, Djuli Sjafei; Martina, Sri; Ferdila, Ferdila
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/hkxy0s78

This study aims to analyze the influence of financial literacy and access to capital on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Siantar City, both partially and simultaneously. Financial literacy is assessed based on the understanding of basic financial concepts, the ability to prepare and manage budgets, knowledge of financial products, and the ability to interpret financial statements. Access to capital is measured through the ease of loan procedures, availability of financing information, relationships with financial institutions, and the ability to meet loan requirements. Financial performance is evaluated by indicators such as revenue growth, net profit, debt repayment ability, and operational cash flow stability. This research uses a quantitative approach with a survey method, employing closed-ended questionnaires. Data were analyzed using multiple linear regression and SmartPLS. The results indicate that both financial literacy and access to capital have a significant partial effect on financial performance, and a strong simultaneous influence when combined. These findings underscore the importance of enhancing financial literacy and improving financing access to support the sustainability of micro and small enterprises

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