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All Journal Jurnal Pendidikan Ekonomi Undiksha Journal of Accounting and Investment Journal of Business Management Education (JBME) Jurnal Ekonomi Integra SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Surya Abdimas Jurnal Bisnis dan Kewirausahaan Jurnal Edueco Jurnal Ilmiah Manajemen dan Bisnis Economic Education and Entrepreneurship Journal Jurnal Inovasi Pendidikan Ekonomi Jurnal Ilmiah Manajemen Kesatuan Widya Akuntansi dan Keuangan Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Ekuilnomi Majalah Ilmiah UPI YPTK Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI Manajemen : Jurnal Ekonomi Jurnal Ilmiah Accusi
Wico Jontarudi Tarigan
Universitas Simalungun
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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THE DIFFERENCE BETWEEN THE ALTMAN Z-SCORE AND SPRINGATE MODELS IN ANALYZING THE BUSINESS SUSTAINABILITY OF PT. SRI REJEKI ISMAN TBK Sinaga, Mahaitin H; Tarigan, Wico Jontarudi
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/dea2jm98

Abstract

The purpose of this study was to determine the difference between altman z-score and springate in predicting going concern and find out which model has the highest level of accuracy between the altman z-score and springate models at PT Sri Rejeki Isman Tbk. The type of data used by researchers in this study is the type of quantitative and qualitative. Data collection technique is with documentation. The data analysis techniques used are quantitative descriptive methods and inductive methods. The results of the calculation of the original altman z-score method from the 2019-2023 period show that PT Sri Rejeki Isman Tbk is in a state prone to bankruptcy in 2019-2020 and experienced bankruptcy in 2021 and then in 2022-2023 again in a state prone to bankruptcy. The result of the altman z-score and zmijewski models calculations from the period 2019 - 2023 show that PT Sri Rejeki Isman Tbk has a slight difference in the calculation results and interpretation where the altman z-score model shows that PT Sri Rejeki Isman Tbk is in a position prone to bankruptcy in 2019 – 2020 then in 2021 experienced bankruptcy and returned to bankruptcy prone in 2022-2023. Meanwhile, by using the Zmijewski model throughout the years 2019 - 2023, PT Sri Rejeki Isman Tbk is in an unhealthy state and has experienced bankruptcy
Analysis Of Environmental Audit Implementation On Rubber Waste Management PTPN IV Regional 1 Kebun Gunung Para Tarigan, Vitryani; Tarigan, Wico Jontarudi; Indra Gunawan
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: 10.36985/55h83q79

Abstract

This research aims to determine the implementation of an environmental audit of waste management at the PTPN 1V Regional 1 Kebun Gunung Para rubber factory. The object of this research is the Processing Factory PT. Perkebunan Nusantara 1V Regional 1, Kebun Gunung Para.The data collection techniques used in this research are interview techniques and documentation techniques, where interviews are carried out by asking several questions with direct communication between the researcher and the resource person to obtain information related to the problems in this research. Meanwhile, documentation techniques are data obtained directly from the company related to research data which includes: environmental audit SOPs, waste management SOPs and the company's annual costs regarding waste processing costs. The data analysis technique used by researchers is a qualitative descriptive analysis technique, describing the findings later and comparing them with the SOP created by the company. The results of this research reveal that PTPN 1V Regional 1 Kebun Gunung Para is good and in accordance with the SOP in carrying out an Environmental Audit of waste management at the Kebun Gunung Para Rubber Factory, This can be seen from the SOP that has been set by the company and the results of field observations and direct interviews with Gunung Para Garden employees
Analysis Of The Preparation Of Micro, Small, and Medium Enterprise Financial Statements Based On Sak EMKM (Case Study of Saung Alam Raya Cafe, Tanah Jawa District, Simalungun Regency) Mayliza Putri; Tarigan, Wico Jontarudi; Purba, Djahotman
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/cjgph364

Abstract

This research aims to determine the application of preparing financial reports for Saung Alam Raya Cafe Micro, Small and Medium Enterprises (MSMEs) based on SAK EMKM and explain the obstacles faced in its implementation. This research is descriptive qualitative research using a case study approach. Data collection was carried out through interviews. The research results show that the financial reports prepared are still not in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Then, the information in the financial reports is still simple and still uses cash in and cash out calculations. The obstacles experienced by owners in preparing financial reports are the owner's lack of understanding of financial reports and lack of time allocation
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

Abstract

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
Pengaruh Rasio Kecukupan Modal Likuiditas Dan Operasional Terhadap Kinerja Keuangan Pada Sub Sektor Bank Milik Asing Yang Terdaftar Di Bursa Efek Indonesia (Periode 2018 - 2021) Netty Vera Harianja; Liharman Saragih; Wico Jontarudi Tarigan
Manajemen: Jurnal Ekonomi Vol. 4 No. 2 (2022): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xmvw9044

Abstract

Tujuan dalam penelitian ini yaitu untuk menguji dan mengetahui seberapa besar pengaruh rasio kecukupan modal yaitu Capital adequacy Ratio (CAR), rasio likuiditas yaitu Loan to Deposit Ratio (LDR) rasio beban operasional yaitu Biaya, Operasional terhadap beban operasioanal (BOPO) terhadap kinerja keuangan yaitu rasio Return on Asset (ROA) pada Bank asing yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 sampai dengan 2021. Jumlah populasi dalam penelitian ini adalah 28 perusahaan yang terdaftar di BEI. Penelitian ini menggunakan metode dokumentasi yang di dapat dari laporan keuangan yang dipublikasikan di website www.idx.co.id. Metode penelitian ini menggunakan analisis regresi linier berganda dengan alatnya yaitu spss 26. Hasil penelitian menunjukan bahwa semua variabel independent yaitu CAR, LDR, dan BOPO tidak berpengaruh signifikan terhadap ROA. CAR, LDR, dan BOPO tidak berpengaruh signifikan secara simultan terhadap ROA. terminasi (R2) sebesar 0,847 artinya variabel dependen memberikan pengaruh sebesar 84,7 % sedangkan  sisanya 15,3 % dipengaruhi  oleh  variabel lain yang  tidak  dimasukkan dalam data ini.
Strengthening Business Sustainability Through Financial Literacy Education: A Study on The Ulos Craftsmen Center In Nagori Rambung Merah, Simalungun Liharman Saragih; Wico Jontarudi Tarigan
Manajemen: Jurnal Ekonomi Vol. 7 No. 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/1gbbx694

Abstract

Providing education to improve financial literacy among MSME actors is one way to deepen their knowledge, which is believed to benefit their businesses, especially in terms of sustainability. This study was conducted at the Ulos Craftsmen Center in Malang using qualitative methods through interviews. Research findings indicate that not all entrepreneurs possess adequate financial literacy, especially in the context of investment. Nevertheless, the financial attitudes of business actors are considered quite good, but not in aspects such as budgeting, cash flow monitoring, and business protection planning. This condition is caused by an excessive focus on business operations, leaving them with insufficient time for those activities. The results of this research are expected to contribute to increasing entrepreneurs' awareness of the essence of financial literacy as a fundamental basis in company financial management to ensure their businesses continue to operate
Analisis Penerapan Metode Penyusutan Aktiva Tetap dan Pengaruhnya Terhadap Laba Perusahaan pada PT. Jhonson & Jhonson Wico J Tarigan
Jurnal Ilmiah Accusi Vol. 1 No. 1 (2019): Jurnal Ilmiah Accusi 1(1) Mei 2019
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/08z5gb25

Abstract

PT. Jhonson & Jhonson dalam melaksanakan aktivitas, tidak terlepas dari penggunaan peralatan - peralatan yang termasuk kedalam kelompok aktiva tetap dan dikarenakan bahwa peralatan - peralatan yang digunakan adalah merupakan bagian yang paling mempengaruhi kegiatan di perusahaan ini, maka dilakukanlah suatu proses pembebanan penyusutan atas peralatan tersebut. Penilaian suatu metode penyusutan pada dasarnya merupakan suatu masalah pertimbangan serta pengungkapan metode yang digunakan dalam estimasi masa manfaat atau tingkat penyusutan yang digunakan akan menyediakan informasi laporan keuangan yang membuat manajemen dapat menelaah kebijakan yang dipilihnya dan dapat membuat perbandingan dengan perusahaan lain. Tujuan penelitian yang penulis lakukan pada PT. Jhonson & Jhonson adalah untuk melihat evaluasi kebijakan metode penyusutan aktiva tetap dan pengaruhnya terhadap laba perusahaan. Dalam hal ini penulis menggunakan 3 metode dalam membuat perbandingan dalam penyusutan dan pengaruhnya terhadap laba perusahaan. Terdapat pengaruh yang signifikan antara penerapan metode penyusutan yang diterapkan oleh perusahaan ( metode garis lurus ) dengan metode yang diajukan oleh penulis ( metode jumlah angka tahun dan metode saldo menurun ganda ) terhadap laba usaha perusahaan
Evaluation Of the Influence of Good Corporate Governance On The Level of Financial Health of PT Telkom Indonesia TBK For The Period 2019 – 2023 Wico Jontarudi Tarigan; Djuli Sjafei Purba; Desmi Triyanti Purba
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

Abstract

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
Co-Authors Aggiat Sinurat Anggiat Sinurat Anggiat Sinurat Anggiat Sinurat Aprilia Suhani Athina Nikitria Athina Nikitria Ayu Anggriani Ayu Anggriani Ayu Nadila Choirunisa Utami Damanik, Elfina O P Dendi Wahyudi Dendi Wahyudi Desmi Triyanti Purba Djahotman Purba Djahotman Purba Djuli Sjafei Purba Djuli Sjafei Purba Doris Yolanda Saragih Dwi Nanda Aryanti Elfina O P Damanik Elfina O.P Damanik Eva Sriwiyanti Eva Sriwiyanti Eva Sriwiyanti Eva Sriwiyanti Girsang, Rosita Manawari Hengki Mangiring Parulian Simarmata Indra Gunawan Indra Gunawan Irwan M Ambarita Irwan M Ambarita Jos Martin Simanjuntak Jos Martin Simanjuntak Jusra Tampubolon Leviana Tri Sukma Leviana Tri Sukma Mahaitin H Sinaga Marintan Saragih Marintan Saragih Martina, Sri Marulam MT Simarmata Mayliza Putri Mayliza Putri Muhammad Kevin Jhody Saragih Muhammad Khoir Zulfikar Muhammad Khoir Zulfikar Nanda Asmara Nanda Asmara Netty Vera Harianja Netty Vera Harianja Nurainun Tanjung Pinondang Nainggolan Poltak Pardamean Simarmata Purba, Desmi Triyanti Purba, Djahotman Purba, Djuli Sjafei PURBA, ELIDAWATY Rai Fazran Nuarza Rai Fazran Nuarza Resna Napitu Resna Napitu Ripka Seriidahnaita Ginting Rosita Manawari Girsang Rosita Manawari Girsang Rosita Manawari Girsang Sabar Dumayanti Sihombing Saragih, Liharman Saragih, Marintan Saragih, Muhammad Kevin Jhody Semaria Eva Elita Girsang Shinta Permata Sari Shinta Permata Sari Shinta Permata Sari Simanjuntak, Demak Claudia Yosephine Simanjuntak, Jos Martin Sipayung, Tuahman Siti Purwasih Siti Suani Nababan Sri Martina Sri Martina Sri Martina Sriwiyanti, eva Tanjung, Nurainun Tarigan, Vitryani Taufik Parinduri Taufik Parinduri Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Vitryani Tarigan Vitryani Tarigan