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All Journal METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Jurnal ULTIMA Accounting Journal of Education, Humaniora and Social Sciences (JEHSS) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ)
Septony Benyamin Siahaan
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences

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DETERMINAN AKUNTABILITAS KEUANGAN DESA PADA MASA PANDEMI COVID-19 Sahala Purba; Septony Benyamin Siahaan; Farida Sagala; Rahel Junita; Tonida Charles Duha
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i1.2583

Abstract

Abstract— This research aims to determine and analyze the impact of the internal control system, human resource capacity, inspection, and apparatus skills on village financial accountability in villages in Siempat Nempu Hulu District, Dairi Regency. This type of research is causal associative research and uses primary data. The data collection method used is a questionnaire. The study method used in this research is descriptive analysis and multiple linear regression. This research was conducted in 12 villages in Siempat Nempu Hulu Subdistrict, Dairi Regency, and each village had 3 respondents, namely the head of the village government, the village secretary and the head of finance, so that the number of respondents was 36 people. This research was conducted in April - May 2021. The results of this research show that the internal control system, Human Resource Capacity and apparatus skills have a positive and significant impact, while the audit has a negative impact on village financial accountability in villages in Siempat Nempu Hulu District, Dairi Regency. Keywords: Internal Control System; Human Resource Capacity; Examination; Apparatus Skills; And Village Financial Accountability
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Dan Ukuran Kap Terhadap Struktur Modal Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Lionel, Nicholas; Cynthia, Evelyn; Rajagukguk, Ronald Hasudungan; Siahaan, Septony Benyamin
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5187

Abstract

Indonesia Stock Exchange in 2020-2022. This research approach is based on a quantitative approach because this research has a clear and orderly flow. This type of research is a quantitative descriptive type of research. The nature of this research is descriptive explanatory. In this study, the population used was all mining companies listed on the Indonesia Stock Exchange from 2020 to 2022, totaling 28 companies. The results of this study indicate that Profitability has no partial effect on Capital Structure. Liquidity has a partial effect on Capital Structure. Company Size has no partial effect on Capital Structure. Profitability, Liquidity, and Company Size simultaneously affect Capital Structure.
Pengaruh Ukuran Perusahaan, KAP, Kualitas Audit, dan Inflasi terhadap Nilai Perusahaan Sektor Transportasi dan Pergudangan di BEI Michelle, Michelle; Yuniana, Yuniana; Rajagukguk, Ronald Hasudungan; Siahaan, Septony Benyamin
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 2 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i2.2409

Abstract

This study examines the influence of company size, the size of Public Accounting Firms (KAP), audit quality, and inflation on the value of companies in the transportation and warehousing sectors listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach with an explanatory method to analyze causes and effects, this study took a population of 22 companies in the sector listed on the IDX during the 2020-2023 period. Through the purposive sampling technique, 44 observation samples were obtained which were analyzed by the multivariate regression method. The results show that company size does not have a significant influence on the value of companies in the transportation and warehousing sector. In contrast, the size of the KAP has a significant effect and suggests that companies audited by larger KAP tend to have higher company values, likely due to a better reputation in the eyes of investors. Meanwhile, audit quality and inflation did not have a significant impact on corporate value in this sector, indicating that external factors of inflation and variability in audit quality did not have much impact on the perception of corporate value for investors in this sector. Overall, although company size, KAP size, audit quality, and inflation are not all individually significant, these variables together still show an influence on the value of companies in the transportation and warehousing sectors listed on the IDX. These findings provide insights for management and investors in considering factors relevant to the company's value.
Pengaruh Adopsi Cloud Accounting Terhadap Kinerja UKM: Studi Kasus Multi-Perusahaan di Sektor Ritel Napitupulu, Merry Anna; Siahaan, Septony Benyamin
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 Earning Per Share (EPS), Return On Equity (ROE), Current Ratio (CR), Dan Debt To Equity Ratio (DER) Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Handinata, Priscillia; Rajagukguk, Ronald Hasudungan; Siahaan, Septony Benyamin
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9590

Abstract

Industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia menghadapi berbagai tantangan, seperti fluktuasi harga komoditas, peningkatan biaya produksi, ketidakpastian ekonomi global, dan regulasi lingkungan yang semakin ketat. Kondisi ini berdampak pada penurunan harga saham dan melemahnya permintaan dari sektor hilir. Untuk bertahan, perusahaan dituntut untuk beradaptasi, berinovasi, serta meningkatkan efisiensi operasional. Dalam hal ini, investor memiliki peran penting karena menyediakan modal, mendorong efisiensi, serta meningkatkan daya saing dan pertumbuhan perusahaan. Harga saham menjadi indikator utama dalam pengambilan keputusan investasi karena mencerminkan nilai dan kinerja perusahaan. Beberapa faktor keuangan yang memengaruhi harga saham antara lain Earning Per Share (EPS), Return on Equity (ROE), Current Ratio (CR), dan Debt to Equity Ratio (DER). EPS dan ROE mencerminkan kemampuan perusahaan menghasilkan laba dan menggunakan modal secara efisien, CR menunjukkan kemampuan melunasi kewajiban jangka pendek, sedangkan DER mengindikasikan tingkat ketergantungan pada utang. DER yang tinggi bisa menurunkan minat investor karena menunjukkan risiko keuangan yang tinggi. Penelitian ini menggunakan purposive sampling dari 95 perusahaan sektor industri dasar dan kimia yang terdaftar di BEI periode 2019–2022. Sebanyak 36 perusahaan dikeluarkan karena tidak secara konsisten mempublikasikan laporan keuangan, sehingga jumlah sampel akhir adalah 59 perusahaan dengan total 236 data selama 4 tahun pengamatan. Hasil penelitian menunjukkan bahwa EPS, CR, dan DER berpengaruh signifikan secara parsial terhadap harga saham, sedangkan ROE tidak berpengaruh signifikan secara parsial. Secara simultan, EPS, ROE, CR, dan DER berpengaruh dan signifikan terhadap harga saham.
Co-Authors Cynthia, Evelyn Farida Sagala Handinata, Priscillia Lionel, Nicholas Merry Anna Napitupulu, Merry Anna Michelle, Michelle Rahel Junita Rajagukguk, Ronald Hasudungan Sahala Purba Tonida Charles Duha Yuniana Yuniana