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All Journal Jurnal Manajemen JURNAL ILMIAH MAKSITEK Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Inovasi Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Ilmiah Accusi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
GRACESIELA YOSEPHINE SIMANJUNTAK
UNIVERSITAS METHODIST INDONESIA
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH PERTUMBUHAN EKONOMI, DANA ALOKASI UMUM, PENDAPATAN ASLI DAERAH, SISA LEBIH PELAKSANAAN ANGGARAN DAN JUMLAH PENDUDUK TERHADAP BELANJA MODAL PADA PROVINSI DI INDONESIA SAHALA PURBA; GRACESIELA YOSEPHINE SIMANJUNTAK
JURNAL ILMIAH MAKSITEK Vol 4 No 4 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of testing is to determine the effect of Economic Growth, General Allocation Funds (DAU), Regional Original Revenues (PAD), Over Time Budget Implementation (SiLPA) and the total population on Capital Expenditures in Indonesian Provinces. In this study, the sample was selected using the method purposive sampling and the data were tested using multiple regression analysis. The 2013-2015 provincial financial reports in Indonesia constitute the population in this study.The analysis results obtained that partially the General Allocation Fund (DAU), Regional Original Revenue (PAD), and the Total Population have a significant negative effect on Capital Expenditures in the Provinces in Indonesia, while the economic growth and the excess of the Execution of the Budget (SiLPA) have no effect and no significantly to Capital Expenditures in Indonesian Provinces. Simultaneously Economic Growth, General Allocation Funds, Regional Original Receipts, More Budget Implementation, and Population Amount to Capital Expenditures have an effect on Capital Expenditures in Indonesian Provinces.
ANALISIS FAKTOR YANG MEMPENGARUHI IMPLEMENTASI SISTEM INFORMASI AKUNTANSI KOMPUTERISASI PADA KANTOR PELAYANAN PAJAK PRATAMA LUBUK PAKAM GRACESIELA YOSEPHINE SIMANJUNTAK
JURNAL ILMIAH MAKSITEK Vol 6 No 3 (2021): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This research aims to test and analyze the Factors That Affect the Implementation of Computerized Accounting InformationSystem at the Office of Primary Tax Services Lubuk Pakam. The data in this study is primary data obtained through thedissemination of questionnaires directly to respondents in KPP Pratama Lubuk Pakam. The population in this study is afiscus working on KPP Pratama Lubuk Pakam. Sampling techniques usingthe purposive samplingmethod. Dependentvariables in this study are The Implementation of Accounting Information Systems, while independent variables areInfrastructure, Human Resources, Cost, Perception of Usefulness, and Ease Perception tested with multiple regressionanalysis using SPSS Version 20 software. The results showed that only infrastructure variables, perception of usefulness,and perception of ease had a significant effect on the implementation of computerized accounting information systems inKPP Pratama Lubuk Pakam. While Human Resources and Costs have no significant effect on the Implementation ofComputerized Accounting Information System at KPP Pratama Lubuk Pakam. The results of the coefficient of determinationshowed that all free variables affected the Computerized Accounting Information System Implementation variable by 67.80%,while the remaining 32.20% was influenced by other variables outside of the study.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERATOR (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015 - 2019) Junenti Silalahi; Saur Melianna; Winarto Winarto; Gracesiela Yosephine Simanjuntak
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to determine the independent variables (independent) namely the Board of Commissioners, the Audit Committee, and the Board of Directors on the value of the company with the size of the company as a moderating variable. This research was conducted on non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. Sample selection was done by purposive sampling method from 609 and obtained 9 samples that met the requirements. The data analysis method used in this study is descriptive statistical analysis method, classical assumption test (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), moderating regression analysis, and hypothesis testing (hypothesis testing). partially (F test), hypothesis testing simultaneously (t test), and coefficient of determination test (R2). The results of this study indicate that: 1) The Board of Commissioners and Board of Directors have no effect but significant on firm value, the Audit Committee has an effect and significant to Company Value. 2) Company size as a moderating variable is able to moderate the relationship between the Board of Directors and Company Value. 
PELATIHAN MANAJEMEN KEUANGAN USAHA BAGI USAHA MIKRO KECIL MENENGAH DI KELURAHAN SIDOMULYO KELURAHAN MEDAN TUNTUNGAN Septony B. Siahaan; Dimita H. P. Purba; Mitha Christina Ginting; Lamria Sagala; Junika Napitupulu; Saur Melianna; Jeudi A.T.P. Sianturi; Kristanty M. N. Nadapdap; Gracesiela Y. Simanjuntak; Ivo M. Silitonga; Dompak Pasaribu; Mulatua P. Silalahi; Farida Sagala; Rike Y. Panjaitan; Duma Rahel Situmorang; Wesly Andri Simanjuntak; Januardi Mesakh; Sondang Ni Bulan Marbun
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (720.607 KB) | DOI: 10.46880/methabdi.Vol2No2.pp154-160

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the sectors that make the greatest contribution to Indonesia's economic growth. This is due to the large number of MSMEs in Indonesia, especially North Sumatra. The presence of a large number of SMEs can create jobs and absorb labor for the environment. Micro, Small and Medium Enterprises (MSMEs) are located in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency. MSMEs are engaged in the food and beverage sector and sell coffee, snacks and heavy meals. The facilities offered are similar to coffee shops, but simpler. MSMEs in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency, try to limit themselves to the age of over 18 years. The implementation method used in this community service is to analyze the condition of partners, make designs, and carry out the required program planning. After all program planning is carried out, training is carried out, which is then accompanied by assistance until partners can understand and make their own financial reports using applications in Microsoft Excel. The final stage is to evaluate the financial reports that have been made by partners. The first stage carried out in community service is the discussion stage. The partners were very enthusiastic in carrying out this discussion stage, so that this discussion went well and smoothly. The next stage that is carried out after the discussion stage is assistance in inputting sales data that is written manually to be recorded simply in a bookkeeping.
Peningkatan Kinerja UMKM Melalui Kegiatan Pelatihan Akuntansi Sederhana Dompak Pasaribu; Arthur Simanjuntak; Ivo Maelina Silitonga; Farida Sagala; Kristanty M.N. Nadapdap; Jeudi A.T.P. Sianturi; Mulatua P. Silalahi; Rintan Saragih; Gracesiela Y. Simanjuntak; Duma Rahel Situmorang; Wesly Andri Simanjuntak
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): Mei
Publisher : LPPM STIM Sukma

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Abstract

Tujuan dari pengabdian kepada masyarakat di Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang adalah untuk meningkatkan pemahaman masyarakat desa, khususnya UMKM desa, tentang praktik akuntansi sederhana dalam peningkatan kinerja UMKM yang ada di Desa Baru. Akuntansi yang disediakan adalah sistem pencatatan dan pelaporan transaksi yang sederhana. Peserta menerima beberapa modul pada siklus akuntansi. Dalam modul tersebut, peserta akan dilatih untuk memahami kasus-kasus sederhana, mempraktikkan pembukuan dan pelaporan sederhana, serta menyelesaikan pre-test dan post-test. Kegiatan ini akan dilaksanakan untuk meningkatkan daya saing UMKM yang sedang berkembang dan meningkatkan pengetahuan akuntansi bagi masyarakat desa khususnya pelaku UMKM. Hasil yang didapatkan pada tahap awal kegiatan sebelum melaksanakan pengabdian kepada masyarakat bagi pelaku UMKM di Desa Baru yang bergerak dalam berbagai bidang usaha seperti: Usaha Tempe, Usaha Krupuk, dan Pupuk Organik. UMKM Desa Baru diharapkan akan menjadi salah satu desa percontohan di Kecamatan Pancur Baru Kabupaten Deli Serdang dan menjadi salah satu pilot project desa pintar Provinsi Sumatera Utara. Dengan adanya pengabdian kepada masyarakat ini, diharapkan pelaku UMKM dapat dengan mudah memahami siklus akuntansi dan menyusun laporan keuangan sebagai dasar pengajuan pinjaman atau pendanaan untuk mengembangkan bisnis UMKM mereka.
DETERMINAN KUALITAS INFORMASI AKUNTANSI PADA PT. PERKEBUNAN NUSANTARA II Mulatua P. Silalahi; Gracesiela Yosephine Simanjuntak; Rike Yolanda Panjaitan; Duma Rahel Situmorang
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.pp64-73

Abstract

The purpose of this study was to examine the effect of the use of information technology, user experience and intensity of use on the quality of accounting information at PT. Nusantara Plantation II. The basic population of this research is the financial, administrative and human resource management staff of PT. Nusantara Plantation II. This study uses a saturated sampling technique to obtain the sample, so that all employees are used as samples. The data analysis technique used is descriptive statistical analysis and multiple linear analysis. The results showed that simultaneously the variable use of information technology, user expertise and intensity of use and user expertise have a significant effect on the quality of accounting information, while the use of information technology and user expertise partially has a significant positive effect on the quality of accounting information, while the intensity of use has no significant effect on the quality of accounting information PT Perkebunan Nusantara II.
ANALISIS PENERAPAN AKUNTANSI KAS KECIL DALAM MENUNJANG EFEKTIFITAS PENGELOLAAN KAS KECIL PADA PT NUSA PUSAKA KENCANA Tiar Margaretha Hutabarat; Dimita Hemalli Premasari Purba; Gracesiela Y. Simanjuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 2 (2023): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No2.pp170-175

Abstract

Efektifitas merupakan suatu keadaan yang menyatakan keberhasilan dalam melakukan suatu kegiatan guna mencapai tujuan yang telah di tetapkan. Dalam suatu perusahaan kas kecil memiliki peranan penting dalam kegiatan operasionalnya. Pada PT. Nusa Pusaka Kencana Kebun Bahilang – Asian Agri Tebing Tinggi yang merupakan salah satu perusahaan yang bergerak di bidang pengelolaan perkebunan kelapa sawit, menerapkan akuntansi kas kecil dengan menggunakan pencatatan secara manual dengan metode pencatatan sistem dana tetap (Imprest Fund System). Adapun tujuan penelitian agar dapat meninjau bagaimana pengelolaan kas kecil dan mengetahui penerapan kas kecil yang digunakan dalam menunjang efektifitas pengelolaan kas kecil pada PT. Nusa Pusaka Kencana Kebun Bahilang – Asian Agri Tebing Tinggi. Jenis penelitian yang digunakan adalah deskriptif. Lokasi penelitian dilakukan langsung di PT. Nusa Pusaka Kencana Kebun Bahilang – Asian Agri Tebing Tinggi. Waktu penelitian dilaksanakan mulai bulan Juli 2022 sampai dengan September 2022. Berdasarkan hasil penelitian yang dilakukan dapat disimpulkan bahwa dana kas kecil PT. Nusa Pusaka Kencana Kebun Bahilang – Asian Agri Tebing Tinggi disediakan untuk membayar pengeluaran-pengeluaran yang relatif kecil disetiap bulan nya dengan menetapkan jumlah saldo dana kas kecil sesuai dengan metode dana tetap.
The Influence of Timeliness in Digital Financial Reporting (E-Reporting) on Market Reaction at the Indonesia Stock Exchange: The Mediating Role of Information Asymmetry Gracesiela Yosephine Simanjuntak; Rimky Mandala Simanjuntak; Apriani Magdalena Sibarani; Rike Yolanda Panjaitan; Ivo Maelina Silitonga
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/ywtgas73

Abstract

This research investigates how digital financial reporting timeliness (e-reporting) influences market reactions in the Indonesia Stock Exchange through reduced information asymmetry mechanisms. Drawing upon signaling theory, market efficiency theory, and information asymmetry theory, this study examines how timely electronic disclosure practices create value through improved market responsiveness and reduced uncertainty among investors. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 145 publicly listed companies in Indonesia (725 firm-year observations, 2019-2023), the research demonstrates that e-reporting timeliness significantly reduces information asymmetry (β = -0.683, p < 0.001) and positively influences market reactions (β = 0.534, p < 0.001). Information asymmetry substantially mediates the relationship between e-reporting timeliness and market reactions (indirect effect = 0.421, p < 0.001, VAF = 44.1%). The model explains 62.8% of information asymmetry variance and 58.3% of market reaction variance. This study provides comprehensive empirical evidence of how digital reporting infrastructure transforms capital market efficiency and investor decision-making processes in emerging market contexts
The Effect of Green Innovation, Environmental Performance, and Carbon Emission Disclosure on the Firm Value of Basic Materials Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Amsal Steven Trian Marpaung; Arthur Simanjuntak; Gracesiela Yosephine Simanjuntak; Merry Anna Napitupulu
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: 10.36985/6k3snf51

Abstract

This research is conducted to investigate and evaluate the relationship between Green Innovation, Environmental Performance, and Carbon Emission Disclosure on Firm Value in companies operating within the Basic Materials sector listed on the Indonesia Stock Exchange during the 2021–2024 period. The study adopts a quantitative methodology and utilizes purposive sampling to obtain 39 firms that satisfy the predetermined research criteria. Informasi analysis is performed using IBM SPSS Statistics version 26, applying multiple linear regression to assess the interaction patterns among the examined variables. The empirical results indicate varying effects of the independent variables on Firm Value. Individually, Green Innovation shows a statistically significant positive effect on Firm Value among Basic Materials companies. In contrast, Environmental Performance presents a negative and statistically insignificant association with Firm Value. Similarly, Carbon Emission Disclosure demonstrates a negative but insignificant influence on Firm Value. However, when tested simultaneously, the three independent variables jointly exhibit a significant effect on Firm Value. Furthermore, the coefficient of determination analysis reveals that Green Innovation, Environmental Performance, and Carbon Emission Disclosure collectively account for 7. 3% of the variation in Firm Value, while the remaining 92. 7% is explained by other variables outside the research model. This study contributes to the literature by providing a broader understanding of how corporate environmental initiatives relate to firm value. The findings offer practical implications for investors and corporate management in formulating strategic and well- informed decisions. In addition, both theoretical and practical implications encourage further exploration of the role of Green Innovation, Environmental Performance, and Carbon Emission Disclosure in shaping Firm Value, particularly in the current masa where environmental sustainability has become a critical corporate responsibility
Integration Of Sustainability Accounting in Management Control Systems And Its Impact on Company Performance Mitha Christina Ginting; Farida Sagala; Lamria Sagala; Arthur Simanjuntak; Gracesiela Yosephine Simanjuntak
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/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 Amsal Steven Trian Marpaung Apriani Magdalena Sibarani Arthur Simanjuntak Deasy Amelia Anggi Sihombing Dimita Hemalli Premasari Purba Duma Rahel Situmorang, Duma Rahel Farida Sagala Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Jeudi A. T. P. Sianturi Junenti Silalahi Junika Napitupulu M. M. Pasaribu Pasaribu Merry Anna Napitupulu Mitha Christina Ginting Mulatua Silalahi, Mulatua Nurwijayanti Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky Mandala Simanjuntak Rintan Saragih Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Septony B. Siahaan Tiar Margaretha Hutabarat Wesly Andri Simanjuntak Winarto Winarto