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All Journal Jurnal Bisnis dan Ekonomi METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Pada Masyarakat METHABDI Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Ilmiah METHONOMI Jurnal Ilmu Manajemen METHONOMIX METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Merry Anna Napitupulu
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health

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The Effect of CSR Disclosure and Public Ownership on Financial Performance of Plantation Companies Listed on Indonesia Stock Exchange (2020-2023) Intan Dewita Situmorang; Dimita H.P Purba; Rimky Mandala Putra Simanjuntak; Merry Anna Napitupulu
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16410

Abstract

This research investigates how corporate social responsibility initiatives and public ownership structures influence financial outcomes among plantation firms listed on Indonesia's Stock Exchange during 2020-2023. The study examines the relationship between these two independent factors and company financial performance metrics as the dependent variable. From a total population of 36 plantation companies listed on the IDX, researchers employed purposive sampling techniques to identify 11 firms meeting specific inclusion criteria. The analytical approach utilized classical assumption testing methodology to evaluate the data.Findings reveal that while corporate social responsibility demonstrates a positive relationship with financial performance, this correlation lacks statistical significance. Conversely, public share ownership exhibits both a positive and statistically significant impact on financial outcomes.
Strengthening Financial Reporting Capacity in Village-Owned Enterprises: A Phased Participatory Mentoring Model for SAK EMKM Adoption in Samosir Regency, North Sumatra Merry Anna Napitupulu; Duma Megaria Elisabeth; Dimita H. P. Purba; Septony B. Siahaan; Dompak Pasaribu; Rahel Junita; Rimky M. P. Simanjuntak; Tri Dharma Sipayung; Wesly A. Simanjuntak; Mulatua P. Silalahi; Rike Y. Panjaitan; Thomas Sumarsan Goh
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp82-90

Abstract

Village-Owned Enterprises (BUMDes) constitute a cornerstone of Indonesia’s rural economic development strategy, yet inadequate financial reporting capacity among their managers continues to erode organizational accountability and governance credibility. This community service activity tackled that challenge through a three-phase participatory mentoring program involving 25 BUMDes managers from three villages in Samosir Regency, North Sumatra namely BUMDes Marsada Tahi, BUMDes Hutanamora, and BUMDes Saoloan. The intervention progressed sequentially through a needs-assessment Forum Group Discussion (FGD), a two-day intensive SAK EMKM-focused workshop, and four rounds of direct field mentoring. Effectiveness was measured using a one-group pre-test–post-test design and analyzed with a paired-samples t-test. Findings revealed a highly significant improvement in mean knowledge scores from 42.6 to 79.3 (an 86.2% gain; t = −18.42; p < 0.001; df = 24). At program conclusion, 88% of participants had independently produced SAK EMKM-compliant financial statements encompassing income statements and statements of financial position. Qualitative field observations confirmed a substantive shift from rudimentary cash-book recording toward disciplined double-entry bookkeeping practice. These results affirm the efficacy of structured, phased, practice-centered mentoring as a capacity-building strategy for rural economic entities and offer a transferable model for financial governance improvement across BUMDes in North Sumatra.
Ownership Structure and Debt Policy on Dividend Policy: The Mediating Role of Profitability Benedikta Gracesella Sinurat; Jeudi A T P Sianturi; Saur Melianna Sipayung; Merry Anna Napitupulu
Manajemen: Jurnal Ekonomi Vol. 8 No. 1 (2026): Manajemen: Jurnal Ekonomi Vol 8 No 1 Maret 2026
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xx1jpr39

Abstract

This study examines the effects of ownership structure and debt policy on dividend policy, with profitability serving as a mediating variable, among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Ownership structure is measured through institutional ownership (IO) and public ownership (PO), while debt policy is proxied by the Debt-to-Asset Ratio (DAR), profitability by Return on Assets (ROA), and dividend policy by the Dividend Payout Ratio (DPR). Using purposive sampling, 20 companies were selected over four years, yielding 80 panel observations. Data were analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) via WarpPLS 8.0. Findings indicate that institutional ownership exerts no significant influence on profitability or dividend policy, whereas public ownership and debt policy negatively and significantly affect both. Profitability positively and significantly predicts dividend policy. Mediation tests confirm that profitability cannot mediate the relationship between institutional ownership and dividend policy; however, it partially mediates the effects of public ownership and debt policy on dividend policy
Determinan Nilai Perusahaan: Peran Mediasi dan Moderasi Faktor Lingkungan pada Perusahaan Manufaktur Indonesia Merry Anna Napitupulu; Junika Napitupulu; Septony B. Siahaan; Darusalam
Jurnal Ilmiah METHONOMI Vol. 12 No. 1 (2026): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol12No1.pp75-92

Abstract

This study examines the effects of green innovation (GI), environmental performance (EP), and institutional ownership (KI) on firm value, with carbon emission disclosure (CED), green reputation (GR), and cost of capital (WACC) as parallel mediating variables, and media exposure (ME) and pollutive industry intensity (PI) as moderating variables. Using panel data from 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2021-2025 (215 firm-year observations), the study employs Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS 4.0 with 5,000-subsample bootstrapping. Results show: (1) green innovation and environmental performance positively and significantly affect all three mediators; (2) CED, GR, and WACC partially mediate the effects of GI and EP on firm value; (3) media exposure strengthens the CED-firm value relationship; and (4) pollutive industry intensity strengthens the effects of GI, EP, and CED on firm value. Institutional ownership has no significant direct effect on firm value (beta = 0.089; p = 0.217), a pattern plausibly linked to weaker monitoring incentives among diversified institutional investors in this emerging market. The final structural model explains 71.2% of the variance in firm value (R2 = 0.712). To the best of the authors' knowledge, this study is among the first to simultaneously test a three-channel parallel mediation model with double moderation in Indonesia's post-IDXCarbon (2023) capital market context.
Pengaruh Adopsi Cloud Accounting Terhadap Kinerja UKM: Studi Kasus Multi-Perusahaan di Sektor Ritel Merry Anna Napitupulu; Septony Benyamin Siahaan
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 9 No. 1 (2025): METHOMIKA: Jurnal Manajemen Informatika & Komputersisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jmika.Vol9No1.pp188-200

Abstract

Digital transformation requires Small and Medium Enterprises (SMEs) in the retail sector to adopt innovative technologies, one of which is cloud accounting. This study aims to analyze the effect of cloud accounting adoption on SME performance, both from financial and non-financial aspects. Using a multi-enterprise case study method, this research involved eight retail SMEs in three major Indonesian cities. Data were collected through interviews, observations, and document analysis, and then analyzed using an interpretive approach. The results showed that cloud accounting improved operational efficiency, financial reporting accuracy, and strategic decision-making. Financially, SMEs experienced a 17.3% decrease in average operating costs and an 8.2% increase in Return on Investment (ROI). Key factors for successful implementation include management commitment, employee training, and digital infrastructure readiness. This study recommends strategies to optimize cloud accounting adoption so that SMEs can be more adaptive to market changes and improve business competitiveness.
Pengaruh Media Exposure, Profitabilitas, dan Green Accounting terhadap Corporate Social Responsibility Disclosure pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Novi Jelpiani M. Hutagalung; Mulatua P. Silalahi; Merry Anna Napitupulu; Sahala Purba
Jurnal Ilmu Manajemen METHONOMIX Vol 9 No 1 (2026): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol9No1.pp41-58

Abstract

This study aims to determine the effect of media exposure, profitability, and green accounting on corporate social responsibility disclosure partially and simultaneously. The sample selection criteria used were purposive sampling with a population of 38 companies, resulting in 12 samples. In this study, the dependent variable used was Corporate Social Responsibility Disclosure, while the independent variables were Media Exposure, Profitability, and Green Accounting. The data analysis method used was multiple linear regression analysis with SPSS 26. The results showed that partial media exposure had a negative and significant effect on corporate social responsibility disclosure, profitability had a positive but insignificant effect on corporate social responsibility disclosure, and green accounting had a negative and insignificant effect on corporate social responsibility disclosure. Simultaneously, media exposure, profitability, and green accounting had a significant effect on corporate social responsibility disclosure listed on the Indonesia Stock Exchange. The coefficient of determination test (adjusted R squared) for this regression model shows a value of 0.203, or 20.3%. This indicates that the variables Media Exposure, Profitability, and Green Accounting only explain 20.3% of the Corporate Social Responsibility Disclosure variable, while the remaining 79.7% is influenced by other variables not included in this study's regression model.
Co-Authors Amanda, Julia Amsal Steven Trian Marpaung Arison Nainggolan, Arison Arthur Simanjuntak Benedikta Gracesella Sinurat Darusalam Darwis Robinson Manalu Dimita H. P. Purba Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Farida Sagala Frengky Samuel Panjaitan Ginting, Mitha C. Gortap Lumbantoruan GRACESIELA YOSEPHINE SIMANJUNTAK Harianja, Eva Julia G. Hutagalung, Novi Jelpiani M Hutapea, Marlyna I. Intan Dewita Situmorang Jamaluddin Januardi Mesakh Jeudi A. T. P. Sianturi Junika Napitupulu Junita, Rahel Lamria Sagala Manurung, Fua Imanesya Marpaung, Amsal Steven Trian Melysa Yeremia Arta Ulina Silaen Mesakh, Januardi Mulatua Silalahi, Mulatua Nainggolan, Rena Ndruru, Yufita Friska Necia Mita Novalina Pasaribu Novi Jelpiani M Hutagalung Novi Jelpiani M. Hutagalung Panjaitan, Frengky Samuel Panjaitan, Rike Y. Panjaitan, Rike Yolanda Perangin-angin , Resianta Purba, Eviyanti N. Rahel Junita Rijois I. E. Saragih Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimbun Siringoringo Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rimky Mandala Putra Simanjuntak Rimky Mandala Putra Simanjuntak Rimky Mandala Simanjuntak Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B. Siahaan SIBARANI, APRIANI M. Silalahi, Mulatua P Silitonga, Ivo M. Simamora, Sri Hartati Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Nerlin P. Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Sri Hartati Simamora Thomas Sumarsan Goh Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak