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PENGARUH PENGUNGKAPAN AKUNTANSI CSR TERHADAP NILAI PERUSAHAAN DAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2023 Napitupulu, Merry Anna; Siahaan, Septony B.
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i11.11605

Penelitian ini menganalisis pengaruh pengungkapan akuntansi Corporate Social Responsibility (CSR) terhadap nilai perusahaan dan kinerja keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan regresi data panel untuk menguji hubungan antara variabel independen, dependen, dan moderasi. Hasil penelitian menunjukkan bahwa pengungkapan CSR memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, yang dimediasi oleh peningkatan transparansi dan reputasi perusahaan. Selain itu, CSR juga berkontribusi terhadap peningkatan kinerja keuangan, terutama pada indikator Return on Assets (ROA) dan Return on Equity (ROE). Analisis moderasi menunjukkan bahwa ukuran perusahaan dan profitabilitas memperkuat hubungan antara CSR dan kinerja keuangan, sedangkan leverage memiliki efek negatif terhadap hubungan tersebut. Implikasi penelitian ini menegaskan pentingnya implementasi CSR yang lebih komprehensif, tidak hanya sebagai pemenuhan regulasi, tetapi juga sebagai strategi bisnis berkelanjutan yang meningkatkan daya saing perusahaan. Regulasi yang lebih ketat dan standarisasi pelaporan CSR yang lebih seragam diperlukan untuk memastikan efektivitas implementasi CSR dalam menciptakan nilai jangka panjang bagi pemangku kepentingan. Dengan demikian, penelitian ini memberikan kontribusi teoritis dalam pengembangan literatur akuntansi CSR serta manfaat praktis bagi manajemen perusahaan dalam pengambilan keputusan strategis. This study analyzes the impact of Corporate Social Responsibility (CSR) accounting disclosure on firm value and financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. This research employs a quantitative method with a panel data regression approach to examine the relationships among independent, dependent, and moderating variables. The findings indicate that CSR disclosure has a positive and significant effect on firm value, mediated by increased transparency and corporate reputation. Additionally, CSR contributes to financial performance improvements, particularly in Return on Assets (ROA) and Return on Equity (ROE). Moderation analysis reveals that firm size and profitability strengthen the relationship between CSR and financial performance, while leverage has a negative effect on this relationship. The study's implications highlight the necessity of a more comprehensive CSR implementation, not only as regulatory compliance but also as a sustainable business strategy that enhances corporate competitiveness. Stricter regulations and standardized CSR reporting frameworks are needed to ensure the effectiveness of CSR in generating long-term value for stakeholders. Thus, this study contributes theoretically to CSR accounting literature and provides practical benefits for corporate management in strategic decision-making.

Peningkatan Kemampuan Logika Siswa SDN 060934 melalui Game Edukasi “Lucky Box” Berbasis Multimedia Jamaluddin, Jamaluddin; Simamora, Roni Jhonson; Ndruru, Yufita Friska; Harianja, Eva Julia G.; Purba, Eviyanti N.; Hutapea, Marlyna I.; Manalu, Darwis R.; Lumbantoruan, Gortap; Siringoringo, Rimbun; Saragih, Rijois I. E.; Nainggolan, Rena; Perangin-angin , Resianta; Napitupulu, Merry Anna
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 2 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No2.pp224-228

This community service activity aims to improve the logic skills of students at SDN 060934 through the application of multimedia-based educational games. By identifying the problems students face in understanding logic concepts, the program is designed to provide an engaging and interactive learning experience. The implementation of activities includes socialization, training, and the use of educational games that have been selected based on student needs. Evaluation results showed a significant improvement in students' logic skills, with the average pre-test score increasing from 65 to 85 in the post-test. In addition, students also reported a more enjoyable learning experience and higher motivation to learn. Although challenges related to technological infrastructure still need to be overcome, this activity proves that educational games can be effectively integrated in the learning process to support the development of critical thinking skills among students. It is recommended that this method be applied more widely in other schools in an effort to improve the quality of education in Indonesia

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

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.

Peningkatan Kemampuan Logika Siswa SDN 060934 melalui Game Edukasi “Lucky Box” Berbasis Multimedia Jamaluddin, Jamaluddin; Simamora, Roni Jhonson; Ndruru, Yufita Friska; Harianja, Eva Julia G.; Purba, Eviyanti N.; Hutapea, Marlyna I.; Manalu, Darwis R.; Lumbantoruan, Gortap; Siringoringo, Rimbun; Saragih, Rijois I. E.; Nainggolan, Rena; Perangin-angin , Resianta; Napitupulu, Merry Anna
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 2 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No2.pp224-228

This community service activity aims to improve the logic skills of students at SDN 060934 through the application of multimedia-based educational games. By identifying the problems students face in understanding logic concepts, the program is designed to provide an engaging and interactive learning experience. The implementation of activities includes socialization, training, and the use of educational games that have been selected based on student needs. Evaluation results showed a significant improvement in students' logic skills, with the average pre-test score increasing from 65 to 85 in the post-test. In addition, students also reported a more enjoyable learning experience and higher motivation to learn. Although challenges related to technological infrastructure still need to be overcome, this activity proves that educational games can be effectively integrated in the learning process to support the development of critical thinking skills among students. It is recommended that this method be applied more widely in other schools in an effort to improve the quality of education in Indonesia

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

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.

Literasi Penyusunan Laporan Keuangan UMKM (Usaha Mikro, Kecil Dan Menengah) Pada Desa di Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun Purba, Dimita Hemalli Premasari; Situmorang, Duma Rahel; Elisabeth, Duma M.; Silitonga, Ivo M.; Simanjuntak, Wesly A.; Nainggolan, Arison; Simanjuntak, Arthur; Sagala, Lamria; Silalahi, Mulatua P.; Sagala, Farida; Panjaitan, Rike Y.; Ginting, Mitha C.; Simanjuntak, Gracesiela Y.; Junita, Rahel; Purba, Sahala; Pasaribu, Dompak; Mesakh, Januardi; Sipayung, Tri Dharma; Simanjuntak, Rimky M. P.; Siahaan, Septony B.; Napitupulu, Merry Anna; Sembiring, Yosephine N.; Sibarani, Apriani M.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

The Team in collaboration with Parapat Village, Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun helps MSME actors in improving and developing their products through a accounting approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to accounting and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.

Strategic Management Accounting and Digital Transformation: The Role of Big Data Analytics in Decision Making Siahaan, Septony B; Simanjuntak, Wesly Andri; Mesakh, Januardi; Silalahi, Mulatua; Napitupulu, Merry Anna
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/vsskcg83

This research investigates how Big Data Analytics (BDA) functions as a transformative mechanism for enhancing Strategic Management Accounting (SMA) effectiveness through improved decision-making quality in the digital era. Drawing upon Resource-Based View theory, Dynamic Capabilities theory, and Information Processing theory, this study examines how big data analytics capabilities create competitive advantages through enhanced analytical depth and strategic decision quality. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 multinational corporations across multiple industries (640 firm-year observations, 2020-2024), the research demonstrates that big data analytics implementation significantly enhances strategic management accounting practices (β = 0.694, p < 0.001) and directly improves decision-making quality (β = 0.483, p < 0.001). Strategic management accounting substantially mediates the relationship between big data analytics and decision-making quality (indirect effect = 0.412, p < 0.001, VAF = 46.1%). The model explains 62.3% of strategic management accounting variance and 68.9% of decision-making quality variance. This study provides comprehensive empirical evidence of how digital transformation through big data analytics revolutionizes management accounting functions and organizational decision-making capabilities in contemporary business environments

Integrated CSR Reporting and Stakeholder Engagement: Implications for Management Accounting Systems Duma Megaria Elisabeth; Siahaan, Septony B; Napitupulu, Merry Anna; Silalahi, Mulatua P; Simanjuntak, Rimky Mandala Putra
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/ncvt4p05

This research examines how integrated Corporate Social Responsibility (CSR) reporting influences stakeholder engagement effectiveness and subsequently transforms management accounting systems in publicly listed corporations. Drawing upon institutional theory, stakeholder theory, and contingency theory, this study investigates how CSR disclosure practices reshape internal management accounting mechanisms to support strategic decision-making and performance measurement. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 118 publicly listed companies across multiple industries (590 firm-year observations, 2020-2024), the research demonstrates that integrated CSR reporting significantly enhances stakeholder engagement quality (β = 0.647, p < 0.001) and directly influences management accounting system sophistication (β = 0.486, p < 0.001). Stakeholder engagement substantially mediates the relationship between integrated CSR reporting and management accounting systems (indirect effect = 0.392, p < 0.001, VAF = 44.6%). The model explains 58.7% of stakeholder engagement variance and 64.3% of management accounting system variance. This study provides comprehensive empirical evidence of how integrated CSR reporting frameworks drive internal management accounting transformation in contemporary organizational environments

Pengaruh Profitabilitas, Ukuran Perusahaan dan Risiko Bisnis terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Mediasi Manurung, Fua Imanesya; Sianturi, Jeudi A. T. P.; Napitupulu, Merry Anna
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7374

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, dan risiko bisnis terhadap nilai perusahaan dengan good corporate governance sebagai variabel mediasi. Profitabilitas diproksikan dengan Return on Assets (ROA), ukuran perusahaan diukur dengan Ln Total Assets, risiko bisnis diukur menggunakan standar deviasi EBIT, nilai perusahaan diproksikan dengan Tobin’s Q, serta good corporate governance diukur melalui kepemilikan institusional. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 73 perusahaan. Metode analisis data yang digunakan adalah Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan bantuan software WarpPLS 8.0. Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan risiko bisnis berpengaruh negatif dan signifikan terhadap nilai perusahaan. Selain itu, profitabilitas dan ukuran perusahaan juga berpengaruh positif terhadap good corporate governance, sementara risiko bisnis berpengaruh negatif terhadap good corporate governance. Good corporate governance terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan serta mampu memediasi secara parsial pengaruh profitabilitas, ukuran perusahaan, dan risiko bisnis terhadap nilai perusahaan. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan dalam meningkatkan nilai perusahaan melalui pengelolaan profitabilitas, pengembangan ukuran perusahaan, pengendalian risiko bisnis, serta penerapan tata kelola perusahaan yang baik

Ownership Structure and Debt Policy on Dividend Policy: The Mediating Role of Profitability Sinurat, Benedikta Gracesella; Sianturi, Jeudi A T P; Sipayung, Saur Melianna; Napitupulu, Merry Anna
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

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

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