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All Journal Accounting Analysis Journal JURNAL MUTIARA AKUNTANSI Jurnal Manajemen Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Inovasi EDUCTUM: Journal Research Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Ilmiah Accusi Jurnal Ilmiah METHONOMI Jurnal Ilmu Manajemen METHONOMIX METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Duma Rahel Situmorang, Duma Rahel
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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Factors Affecting Accountability Government Institution Performance Arthur Simanjuntak; Septony B. Siahaan; Duma Rahel Situmorang; Duma Megaria Elisabeth
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.61983

Abstract

Purpose : The purpose of this empirical study is to investigate the influence of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets on the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Method : This study employs a causative contextual research approach. The population for this study consists of 119 individuals. Primary data for this research were collected using an empirical approach, which involved the distribution of questionnaires to respondents. One hundred-five questionnaires were sampled and analyzed through the saturated sampling method. Findings : The results indicate that both simultaneous and partial effects of internal control, clarity of budget targets, reporting systems, and performance-based budgets significantly influence the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Novelty : This research distinguishes itself from previous studies by highlighting that the variable with the most substantial impact on the performance accountability of government agencies within the BPKAD of the North Sumatra Provincial Government is a combination of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets, which form an inseparable unit. Keywords : Internal Control; Clarity of Budget Goals, Reporting System; Performance-Based Budget; Performance Accountability of Government Agencies
Community Service: Introduction to Accounting Basics for Quality Human Resources (HR) in the New Village, Pancur Batu District Sipayung, Tri Dharma; Simanjuntak, Arthur; Purba, Dimita H.P; Sagala, Lamria; Simanjuntak, Grace Y; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel; Silitonga, Ivo Maelina; Mesakh, Januardi; Sibarani, Apriani M
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i12.12738

Abstract

Human Resources (HR) are fundamental assets in regional development and development. Community Service Activities in Baru Village, Pancur Batu District, aim to transform HR capacity through basic accounting training. This study uses a comprehensive extension method that includes lectures, discussions, practices, and evaluations to improve community financial literacy. The results of the activity showed a significant increase in understanding of accounting concepts, transaction recording skills, and awareness of the importance of structured financial management. Through a participatory approach, this activity succeeded in providing accounting knowledge that can encourage the development of individual and community capacity.
Pengaruh Electronic Banking Terhadap Kinerja Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 Ginting, Mitha Christina; Sagala, Lamria Sagala; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3455

Abstract

The purpose of this study is to examine the impact of e-banking (ATM and mobile banking) on ​​the performance of Indonesian Stock Exchange listed companies in the banking sector from 2019 to 2021. Today, the rapid development of information technology affects many aspects of life, including banking. One of the challenges for the domestic banking industry is protecting customers amid increasingly complex and dynamic requirements regarding both the services and products offered. Therefore, modern and mature information technology is required to support the service. Researchers brought up the topic as a study in line with the increasing number of transactions that people in Indonesia make via e-banking. This shows an increasing trend every year. Although the survey is associative, the survey population is IDX-listed banking companies for the period 2019-2021. Sampling is performed using a targeted sampling technique. The sample used in this study included 38 banks with 3 years of follow-up. Data analysis was performed using a statistical application, namely multiple linear regression using SPSS. Tests have shown that ATMs have a positive impact on bank performance, as ATM distribution is currently distributed in different locations and they are easy to use. This has created a general perception that ATMs are ubiquitous and can transact indefinitely, and customer growth has an impact on financial performance. Second, M-banking affects the bank's financial performance. Many banks have adopted the use of M-banking because it is driven by the level of investment. In addition, the use of M-banking in general, many customers immediately take advantage of the possibilities of their mobile banking.
Pengaruh Komitmen Organisasi Perangkat Desa dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa dengan Whistleblowing sebagai Variabel Moderasi pada Desa di Kecamatan Labuhan Deli Kabupaten Deli Serdang Jennifer; Sagala, Lamria; Situmorang, Duma Rahel
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.15

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komitmen organisasi perangkat desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa, dengan whistleblowing sebagai variabel moderasi pada desa-desa yang berada di Kecamatan Labuhan Deli, Kabupaten Deli Serdang. Pendekatan yang digunakan adalah kuantitatif, dengan populasi seluruh perangkat desa dan teknik sampling jenuh, sehingga diperoleh 60 responden. Analisis data meliputi statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, regresi linier berganda, uji hipotesis, serta analisis moderasi menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa baik komitmen organisasi maupun partisipasi masyarakat secara parsial berpengaruh positif dan signifikan terhadap akuntabilitas. Secara simultan, kedua variabel independen tersebut juga memengaruhi akuntabilitas. Whistleblowing berperan sebagai variabel moderasi yang memperlemah pengaruh komitmen organisasi namun memperkuat hubungan antara partisipasi masyarakat dan akuntabilitas dalam pengelolaan dana desa.
THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE AND ENTERPRISE RISK MANAGEMENT DISCLOSURE ON FIRM VALUE Situmorang, Duma Rahel; Panjaitan, Rike Yolanda; Sagala, Farida; Sagala, Lamria; Ginting, Mitha Christina
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: 10.36985/3ym9h670

Abstract

This study aims to determine empirical evidence on the effect of IC disclosure and ERM disclosure on firm value. The sample of this study was 93 non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2024. Panel data regression analysis was applied to analyze the data. The results of the study indicate that IC disclosure has a positive and significant effect on firm value. This study also found that ERM disclosure has a positive and significant effect on firm value. Firm size, leverage, and profitability, as control variables, also provide positive and significant contributions to firm value. The results of this study can be used as a consideration for company management to increase IC disclosure and ERM disclosure in annual reports because IC disclosure and ERM disclosure can be a positive signal to encourage increased firm value. In addition, because IC disclosure and ERM disclosure information are very significant for investors, it can also be useful for regulators to create and establish mandatory disclosure instruments related to IC and ERM to minimize information asymmetry that can harm related parties to the company
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AS A MEDIATING VARIABLE FOR THE INFLUENCE OF GREEN ACCOUNTING ON THE FINANCIAL PERFORMANCE OF PLANTATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD Gaol, Musa Marolop Lumban; Ginting, Mitha Cristina; Situmorang, Duma Rahel; Sagala, Lamria
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: 10.36985/2yjrvj22

Abstract

This study aims to analyze the effect of Green Accounting on Financial Performance with Corporate Social Responsibility as a mediating variable. The objects of this research are plantation companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The approach used in this research is a quantitative method, with secondary data sourced from company annual reports. The research sample consisted of 16 plantation companies listed on the IDX during the 2021- 2023 period, selected using a purposive sampling technique. The data analysis technique applied is path analysis using SPSS 26 software. The results show that Green Accounting has no effect on Financial Performance and Green Accounting is proven to have an effect on Corporate Social Responsibility. In addition, Corporate Social Responsibility has no effect on Financial Performance. The direct relationship between Green Accounting and Financial Performance with a Beta value of 0.229 is greater than the indirect relationship between Green Accounting and Financial Performance mediated by Corporate Social Responsibility with a result of 0.0428. In the resulting mediation, Corporate Social Responsibility is not able to become a mediating variable in the relationship between Green Accounting and Financial Performance
The Effect of Management Accounting Systems and Environmental Uncertainty on Managerial Performance at Pt. Agromuko Bengkulu Siregar, Elizabeth; Ginting, Mitha Christina; Situmorang, Duma Rahel; Silalahi, Mulatua
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1100

Abstract

This study aims to analyze the effect of Management Accounting System (SAM) and Environmental Uncertainty on Managerial Performance at PT. Agromuko Bengkulu. In the era of industry 5.0, companies are faced with the challenges of a dynamic and unpredictable environment, such as climate change, price fluctuations, and government policies that have a direct impact on managerial decision making. The Management Accounting System is an important tool in helping managers plan, supervise, and make effective decisions. This research uses a quantitative approach with the survey method of 50 respondents consisting of managers and staff of PT Agromuko Bengkulu. The data was analyzed using the Partial Least Square-Structural Equation Modeling (PLSSEM) method through SmartPLS software. The results showed that Management Accounting System has a significant effect on Managerial Performance, as well as Environmental Uncertainty which is proven to have influence on the effectiveness and efficiency of managers' performance. These findings confirm the importance of implementing a flexible and adaptive SAM in the face of uncertainty to improve managerial performance and operational efficiency of firms.
Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal Dan Komitmen Organisasional Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Lolomatua Kabupaten Nias Selatan Nduru, Mekarius; Nainggolan, Arison; Situmorang, Duma Rahel
JURNAL MANAJEMEN DAN BISNIS Vol 3 No 3 (2025): Edisi Januari 2025 - April 2025
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v3i3.1598

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis variable kompetensi aparatur desa, sistem pengendalian internal dan komitmen organisasional terhadap akuntabilitas pengelolaan dana desa pada desa Kecamatan Lolomatua Kabupaten Nias Selatan. Jenis data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui wawancara. Lokasi pada penelitian dilakukan pada desa di Kecamatan Lolomatua. Sampel pada penelitian ini adalah 65 responden yang merupakan aparatur desa. Hasil dalam penelitian ini menemukan bahwa kompetensi aparatur desa, sistem pengendalian internal dan komitmen organisasional secara parsial berpengaruh signifikan dan positif terhadap akuntabilitas pengelolaan dana desa. Dan kompetensi aparatur desa, sistem pengendalian internal dan komitmen organisasional secara simultan berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa. Nilai adjusted R square yaitu 0,801 atau 80.1 % yang artinya seluruh variabel bebas yakni kompetensi aparatur desa, sistem pengendalian internal dan komitmen organisasional mampu menjelaskan variabel akuntabilitas pengelolaan dana desa sebesar 80,1 % dan sisanya sebesar 19,9% dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini.
The Role Of Foreign Ownership: The Influence Of Accounting Conservatism And Corporate Social Responsibility Disclosure Simanjuntak, Gracesiela Yosephine; Sagala, Farida; Sagala, Lamria; Situmorang, Duma Rahel; Panjaitan, Rike Yolanda
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/jts5rn45

Abstract

This literature study has explored the influence of accounting conservatism and disclosure of corporate social responsibility. This paper wants to analyze how the role of foreign ownership can strengthen or weaken the influence of accounting conservatism and corporate social responsibility disclosure. Using a sample of 225 out of 810 companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period. Researchers found that companies with higher CSR disclosures tend to have more conservative financial reporting practices. However, researchers observed that foreign ownership was able to weaken the influence (negative moderation) of accounting conservatism and CSR disclosure, in line with agency theory. Researchers also found that foreign ownership and the level of institutional ownership have a significant negative influence on accounting conservatism and CSR disclosure. Meanwhile, managerial ownership does not have a significant influence on accounting conservatism and CSR disclosure. Researchers found that foreign ownership, institutional ownership and managerial ownership simultaneously had a negative and significant effect on accounting conservatism and CSR disclosure
Analysis Of The Influence Of Loan To Deposit Ratio, Capital Adequacy Ratio, Non-Performing Loan, Operational Efficiency Ratio, And Total Asset Turnover On Return On Asset Of Commercial Bank Listed On The Indonesian Stock Exchange Period 2019-2023 Situmorang, Duma Rahel; Sagala, Farida; Silitonga, Ivo Maelina; Panjaitan, Rike Yolanda; Sagala, Lamria
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: 10.36985/81br1521

Abstract

The aim of this study to determine the effect of the loan to deposit ratio, capital adequacy ratio, non perfoming loan, operational efficiency ratio, total asset turnover on thw return on assets of commercial banks on the BEI for the 2019-2023 period. This research is a type of causal associative research with the research population being conventional commercial banks registered with the BEI in 2019-2023 which amounted to 45 banks. The sample is done by purposive sampling in order to obtain 28 banks that match the criteria and become the research sample. The type pf data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is a multiple regression analysis. The results showed that partially operational efficiency ratio had a positive and significant effect on return on assets. Meanwhile, loan to deposit ratio and non performing loan have a positive and do not have a significant effect on return on assets. Capital adequacy ratio and the total asset turnover had a negative and do not significant effect on return on assets. Simultaneously, all independent variables affect the return on assets of conventional commercial banks registered with the BEI
Co-Authors Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Christina V Situmorang Christina V Situmorang Dimita Hemalli Premasari Purba Elisabeth, Duma M. Elisabeth, Duma Megaria Fanny Kristina Siregar Farida Sagala Gaol, Musa Marolop Lumban Ginting, Mitha C. Ginting, Mitha Christina Ginting, Mitha Cristina Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Herlina Risnawati Sitorus Hotmaida Naibaho Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Jennifer Jeudi A. T. P. Sianturi Jimmy F. Naibaho Junika Napitupulu Junita, Rahel Lamria Sagala Lidia Anggita Purba May Sartika Tarigan Melanthon Rumapea Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Mulatua Silalahi, Mulatua Nadeak, Heri Nainggolan, Rahel Junita Nduru, Mekarius Nurfiza, Marta Nurwijayanti Panjaitan, Rike Y. Panjaitan, Rike Yolanda Paskalis Harus Damai Laia Purba, Dimita H.P Purba, Dimita Hemalli Premasari PUTRI JESICA SITORUS Rahel Junita Reymondo Simanjuntak Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Rintan Saragih Rintan Saragih, Rintan Robinhot Gultom, Robinhot Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B. Siahaan Septony B. Siahaan Septony B. Siahaan, Septony B. Siahaan, Septony B Sianturi, Jeudi A.T.P. Sibarani, Apriani M SIBARANI, APRIANI M. Sibarani, Apriani Magdalena Silitonga, Ivo M. Simanjuntak, Faido M.P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Reymondo Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Putra Simanjuntak, Wesly A. Sipayung, Tri Darma Siregar, Elizabeth Siregar, Jeremia Siti Normi, Siti Situmorang, Christina V Sondang Ni Bulan Marbun Tiur Rajagukguk, Tiur Tri Darma Sipayung Tri Dharma Sipayung, Tri Dharma Virginia Aritonang Wesly Andri Simanjuntak Yosephine Sembiring