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All Journal Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Edueco Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Majalah Ilmiah UPI YPTK Jurnal Minfo Polgan (JMP) JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Sri Martina
Universitas Simalungun
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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An Analysis Of The Influence Of Digital Accounting System Integration And Financial Literacy On The Financial Performance Of MSMES In The Era Of Industry 4.0 Sri Martina; Christin Imelda Girsang
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: 10.36985/4x2nkq39

Abstract

This study examines the influence of digital accounting system integration and financial literacy on the financial performance of MSMEs in the era of Industry 4.0. The central issue lies in the underutilization of digital technology and the low financial literacy levels among MSME actors. The aim of this research is to analyze the extent to which these two variables affect financial performance. This study employs a descriptive quantitative method through a survey conducted among selected MSME participants. Data were collected via questionnaires and analyzed using SmartPLS. The findings reveal that the digital accounting system exerts a dominant influence, while financial literacy also contributes significantly. This research highlights the critical role of integrating technology and financial education in fostering sustainable financial performance for MSMEs
An Ethical Reorientation of Good Corporate Governance: The Integration of Human Dignity Values into Sustainability Accounting in the Context of Indonesia’s Climate Crisis Ferdila Ferdila; Sri Martina; Ayu Mariani
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5b95bq33

Abstract

The increasing intensity of hydrometeorological disasters in Indonesia highlights the limitations of corporate governance and sustainability accounting practices in responding to the human dignity of the climate crisis. Although frameworks such as Good Corporate Governance (GCG) and the Indonesian Sustainable Finance Taxonomy (TKBI) have been implemented to promote sustainability, their implementation tends to be technocratic and compliance-oriented, thus failing to adequately capture the social vulnerability and humanitarian impacts of corporate activities. This study aims to examine these limitations and propose an ethical reorientation of GCG through the integration of human dignity as the primary normative foundation. This study uses a conceptual qualitative approach with a narrative literature review method and a critical analysis of the regulatory framework, sustainability accounting practices, and governance structures in Indonesia. The results show that sustainability accounting is still often used as an instrument of formal legitimacy, rather than as an ethical accountability mechanism, thus opening up space for greenwashing practices and weakening its effectiveness in responding to risks related to the climate crisis. In response, this study develops a conceptual model that integrates human dignity into governance structures, climate risk management processes, the Sustainable Finance Taxonomy, and sustainability reporting systems. The proposed model demonstrates that the integration of human dignity can create a more holistic and ethically grounded approach to corporate accountability, emphasizing the protection of human life, reduction of social vulnerability, and increased resilience to climate risks. This research contributes to expanding the sustainability accounting literature by going beyond technocratic and compliance-based approaches and positioning human dignity as a normative framework for evaluating corporate responsibility in the context of the climate crisis
Enhancing Digital Payment Efficiency: The Role of QRIS Perceived Usefulness and Ease of Use Elfina Okto Posmaida Damanik; Hengki Mangiring Parulian Simarmata; Sri Martina; Robert Tua Siregar
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ejmwmc72

Abstract

This study investigates the influence of perceived Usefulness and ease of use on digital payment efficiency among university students who utilize QRIS in Indonesia. Positioned within the Technology Acceptance Model, the study aims to assess the post-adoption impact of these two constructs on transaction efficiency. A quantitative method was employed using Structural Equation Modeling (SEM) with SmartPLS 0.4 on a sample of 100 students. The instrument's reliability and validity were confirmed through outer loading, Cronbach's alpha, composite reliability, and AVE tests. Results indicate that perceived Usefulness has a more substantial effect (β = 0.546, p < 0.001) than ease of use (β = 0.335, p < 0.01) in enhancing payment efficiency. The model achieved a good fit (SRMR = 0.069; NFI = 0.796) and an R² of 0.716 for digital payment efficiency. These findings highlight the behavioral mechanisms through which students perceive payment efficiency and underscore the importance of utility perceptions in driving system performance. The article discusses these findings using theoretical reasoning from TAM and empirical evidence in fintech behavior studies to demonstrate how QRIS adoption can be optimized among digital-native users
Market Reaction to The Announcement of Energy Asset Integration: An Event Study of PT Chandra Asri Pacific Tbk (TPIA) Shares Sri Martina; Yoan Hendrawan Junpridan Saragih; Rohim Makumulloh
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pg9b2297

Abstract

This study aims to analyze market reactions to the announcement of PT Chandra Asri Pacific Tbk.'s (TPIA) energy asset integration through the completion of the acquisition of Shell Energy and Chemicals Park in Singapore, which was integrated into Aster Chemicals and Energy. This research applies a quantitative approach using an event study method. The data consist of TPIA daily stock prices, market index data, trading volume, outstanding shares, and the official corporate announcement date. The event window covers five trading days before and five trading days after the effective event date. April 8, 2025, is used as the effective event date because it represents the first trading day after the transaction announcement and the stock exchange holiday period. Market reaction is measured using abnormal return, cumulative abnormal return, and trading volume activity. The results show a positive abnormal return of 7.90% on the effective event date and a positive cumulative abnormal return of 3.34% at the end of the event window. However, the paired sample t-test indicates no significant difference in abnormal return before and after the announcement, with a significance value of 0.763. The trading volume activity test also shows no significant difference, with a significance value of 0.449. These findings indicate that the energy asset integration announcement contains information descriptively, but it does not generate a strong and statistically consistent short-term market reaction. This study contributes to financial accounting, capital market, and sustainability accounting literature by explaining investor responses to strategic corporate actions related to business transformation and sustainability
Pengaruh Return On Asset Dan Debt To Equity Ratio Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur Sub Sektor Barang Konsumsi Yang Terdaftar Di BEI Sri Martina; Yoan Hendrawan Junpridan Saragih
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5chk6f41

Abstract

Ketepatan waktu pelaporan keuangan dalam perusahaan manufaktur bukan hanya tentang memenuhi persyaratan regulasi, tetapi juga tentang meningkatkan transparansi, kepercayaan, dan efisiensi operasional. Tujuan penelitan ini adalah mengetahui pengaruh Return on Aset dan Debt to Equity Ratio terhadap ketepatan waktu pelaporan keuangan perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di BEI. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan banyaknya sampel sebanyak 14 perusahaan dari banyaknya perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di BEI periode 2019 - 2022. Hasil penelitian ini bahwa secara simultan ROA dan DER berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan dan secara parsial ROA berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan serta DER berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan
Pengaruh Modal Kerja, Jam Kerja Dan Tingkat Pendidikan Terhadap Pendapatan UMKM Di Kabupaten Simalungun Mahaitin H Sinaga; Sri Martina; Djahotman Purba
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/n4s0jb32

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran vital dalam perekonomian Indonesia. Penelitian ini bertujuan untuk mengalisis pengaruh modal kerja, jam kerja dan tingkat pendidikan terhadap pendapatan UMKM di Kecamatan Sidamanik Kabupaten Simalungun. Metode penelitian ini menggunakan deskriptif kualitatif. Data primer dikumpulkan melalui penyebaran kuesioner kepada pemilik UMKM, yang berisi pertanyaan terkait variabel - variabel tersebut menggunakan skala Likert. Teknik pengambilan sampel yang digunakan adalah Simple Random Sampling, dengan jumlah populasi sebanyak 1.634 UMKM. Dari populasi tersebut, diambil sampel sebanyak 100 UMKM secara acak. Instrumen penelitian diuji validitas dan reliabilitasnya sebelum digunakan. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian ditemukan bahwa secara simultan modal kerja, jam kerja, tingkat pendidikan berpengaruh posotif dan signifikan terhadap pendapatan UMKM sedangkan secara parsial hanya modal kerja dan jam kerja berpengaruh positif dan signifikan terhadap pendapatan UMKM. Sedangkan tingkat pendidikan tidak berpengaruh terhadap pendapatan UMKM di kecamatan Sidamanik kabupaten Simalungun
POTENTIAL FACTORS THAT INFLUENCEFRAUDULENT FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY SECTOR Yesni Riana Damanik; Sri Martina
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/exvgtz11

Abstract

This research aims to determine the influence of financial targets, financial stability, external pressure, institutional ownership, and ineffective supervision of indications of the condition of financial reports in manufacturing companies in the consumer goods industry sector. The population in this study used manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) during the 2020 - 2023 period. The sampling technique used purposive sampling technique and produced a sample of 40 companies. The data analysis techniques used are descriptive statistical analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, customized R2, F test, and t test. Based on the research results, it shows that financial targets, financial stability, external pressure, institutional ownership and ineffective supervision are not effective in the condition of financial statements
ANALISIS EFEKTIVITAS PAJAK BUMI DAN BANGUNAN UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAHDI KABUPATEN SIMALUNGUN Muhammad Ramadhan Saragih; Eva Sriwiyanti; Sri Martina
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pv2zx291

Abstract

Penelitian ini menganalisis efektivitas Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam meningkatkan Pendapatan Asli Daerah (PAD) di Kabupaten Simalungun. Berdasarkan data realisasi penerimaan PBB-P2 dari tahun 2018 hingga 2023, rata - rata capaian efektivitas berada pada kategori "cukup efektif" hingga "sangat efektif," dengan puncaknya pada 2022. Penelitian menemukan bahwa kendala utama adalah keterbatasan sumber daya manusia dan rendahnya kesadaran wajib pajak dalam memenuhi kewajiban pajaknya. Diharapkan hasil penelitian ini dapat menjadi masukan bagi Pemerintah Kabupaten Simalungun dalam meningkatkan kinerja pemungutan pajak daerah melalui intensifikasi dan ekstensifikasi kebijakan
Pengaruh Return On Asset, Curreent Ratio Dan Debt To Equity Ratio Terhadap Harga Saham Dengan Inflasi Sebagai Variable Moderasi Pada Perusahaan Pertambangan Pandapotan Simatupang; Sri Martina; Cindi Anggraini
Manajemen: Jurnal Ekonomi Vol. 5 No. 2 (2023): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ks15e475

Abstract

Penelitian ini menganalisis secara empiris pengaruh Return on Asset (ROA), Current Ratio (CR), dan Debt to Equity Ratio (DER) terhadap harga saham dengan inflasi sebagai variabel moderasi. Penelitian ini unutuk menganalisis Pengaruh Return On Asset, Current Ratio dan Debt To Equity Ratio Terhadap Harga Saham dan mengukur dampak inflasi sebagai variabel moderasi pada hubungan antara ROA, Current Ratio, DER dengan harga saham. Periode penelitian adalah dari tahun 2019 – 2021 dengan populasi sampel sebesar 20 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Data analisis menggunakan metode regresi linier berganda, uji F dan Uji t. Dan untuk menguji variabel moderasi menggunakan uji residual. Hasil penelitian mengungkapkan bahwa secara simultan ROA, QR, DER berpengaruh signifikan terhadap harga saham, namun secara parsial variabel ROA dan CR berpengaruh positif terhadap harga saham sedangkan DER berpengaruh negative terhadap harga saham dan Inflasi tidak secara signifikan memoderasi hubungan antara ROA, CR, dan DER dengan harga saham
PENGARUH KEPUASAN KERJA, KESEHATAN DAN KESELAMATAN KERJA (K3) TERHADAP PRODUKTIVITAS KERJA KARYAWAN LAPANGAN EKSPEDISI J&T EKSPRESS Yoan Hendrawan Junpridan Saragih; Sri Martina; Pirma Simbolon
Manajemen: Jurnal Ekonomi Vol. 6 No. 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/g9vrwb22

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kepuasan kerja, kesehatan dan keselamatan kerja (K3) memengaruhi produktivitas kerja karyawan lapangan di J&T Express di wilayah Kota Pematang Siantar. Studi sebelumnya telah menunjukkan hubungan antara komponen-komponen ini dan produktivitas kerja karyawan. Data yang diperoleh dari uji empiris yang dianalisis melalui metode regresi linier dapat dikumpulkan dan dianalisis dalam penelitian ini dengan menggunakan pendekatan penelitian deskriptif kuantitatif. Selanjutnya, analisis statistik dapat dilakukan untuk memeriksa hubungan antara kepuasan kerja, kesehatan, dan keselamatan kerja (K3) dan produktivitas kerja. Hasil uji empiris menunjukkan bahwa variabel kesehatan dan keselamatan kerja (X2) memiliki signifikansi yang signifikan dengan nilai 0,00 ≤ 0,05 dan thitung (6.242 ≥ ttabel (1.991). Ini menunjukkan bahwa variabel kepuasan kerja (X1) memiliki pengaruh yang signifikan terhadap variabel produktivitas kerja (X2). Namun, variabel kesehatan dan keselamatan (X2) memiliki pengaruh yang signifikan terhadap variabel produktivitas kerja karyawan (Y), dengan thitung (5.403) lebih besar dari ttabel (1.991), menunjukkan bahwa ada pengaruh yang signifikan antara variabel kesehatan dan keselamatan kerja (X2) dan variabel produktivitas kerja karyawan (Y). Dapat disimpulkan bahwa produktivitas kerja karyawan lapangan ekspedisi J&T Ekspres di Kota Pematang Siantar dipengaruhi oleh kepuasan kerja, kesehatan, dan keselamatan kerja (K3). Perlu dilakukan upaya untuk meningkatkan kesadaran akan K3, menciptakan lingkungan kerja yang aman, dan meningkatkan kepuasan kerja melalui penghargaan, keseimbangan kerja - kehidupan pribadi, dan budaya kerja yang positif.
Co-Authors Alya Hafizah Tambunan Anggiat Sinurat Anggiat Sinurat Aprilia Suhani Ayu Mariani Choirunisa Utami Christin Imelda Girsang Cindi Anggraini Dara Cahya Amelia Dasman Jaya Zalukhu Dermawan Perangin – angin Deswidya S Hutauruk Djahotman Purba Djuli Sjafei Purba Eka S R Sihombing Elfina O P Damanik Elfina O.P. Damanik Elfina Okto Posmaida Damanik Elvira Turnip Eva Sriwiyanti Eva Sriwiyanti Ferdila Ferdila Hengki Mangiring Parulian Simarmata Ira Modifa Ita Mustika Jumaidah Wardati Br Saragih Lasmariana Zendrato Mahaitin H Sinaga Marintan Saragih Muhammad Ramadhan Saragih Nabila Imtihani Harahap Nur indah Saragih Nur Masdalifa Nurvita Ramawat Pandapotan Simatupang Peterson Yosua Silaen Pirma Simbolon Ratih Resna Napitu Riada Marenny Pasaribu Riska Aulia Risma N Munthe Rizky Stevension Sagala Robert Tua Siregar Rohim Makumulloh Ronta Br Manurung Rosita Manawari Girsang Rosita Manawari Girsang Santri Anriani Sijabat Saragih, Liharman Siti Purwasih Sondang Sidabutar Tasya Azhari Taufik Parinduri Taufik Parinduri Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Vitrayani Tarigan Vitryani Tarigan Wahyu Tamari Simanjuntak Wico Jontarudi Tarigan Yesni Riana Damanik Yoan Hendrawan Junpridan Saragih Yulita S N Girsang Zavira Shabrina Ritonga