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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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ANALISIS INFORMASI MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BURSA EFEK INDONESIA Duma Rahel Situmorang; Lidia Anggita Purba
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 4 No 2 (2021): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol4No2.pp103-112

Abstract

The purpose of this study is to analyze the impact of intellectual capital information on firm value. This study focused on the descriptive qualitative methods. The firm value in this study is measured using Tobin’s Q. While the intellectual capital is measured using the Value Added Intellectual Coefficient (VAICTM). The population in this study is all the companies in the Consumer Goods Industry are included in 50 Biggest Market Capitalization were listed on the Indonesia Stock Exchange from 2013 to 2017. The result showed that the application of the information of intellectual capital on the company in the Consumer Goods Industry has a level of efficiency of intellectual capital that is great in creating added value and increase competitive advantage.Increased competitive advantage and value, then the perception of the market on the value of the firm will be increased because it is believed that the companies have a competitive advantage are able to compete and survive in a dynamic business environment. This was confirmed by the value Tobin's Q > 1 indicating that management was successful in managing the assets of the company and has a high investment growth potential.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN DANA DESA UNTUK MEWUJUDKAN GOOD GOVERNANCE Duma Rahel Situmorang
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 1 (2021): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No1.pp15-23

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis akuntabilitas, transparansi, dan partisipasi masyarakat terhadap pengelolaan dana desa untuk mewujudkan Good Governance pada Desa Di Kecamatan Pangururan, Kabupaten Samosir. Jenis penelitian yang digunakan adalah kuantitaif, yang diangkakan (skoring) misalnya terdapat dalam skala pengukuran. Contoh suatu pertanyaan/pernyataan yang memerlukan alternatif jawaban, sangat setuju, setuju, netral, kurang setuju, sangat tidak setuju dimana masing-masing pilihan jawaban diberi skor. Penelitian ini dilakukan di Desa se-Kecamatan Pangururan. Waktu penelitian dimulai dari proses penentuan judul penelitian hingga sampai selesai penelitian dilakukan. Kriteria yang digunakan untuk memilih kriteria responden adalah aparatur dan pejabat tim pengelola Dana Desa yang melaksanakan fungsi dalam pengelolaan Dana Desa yang terdiri dari kepala desa sebagi penanggung jawab dan bendahara sebagai pemegang kas dan 1 orang dari masyarakat yang ikut dalam MusDes (Musyawarah Desa). Maka dalam setiap desa akan diambil 3 responden. Akuntabilitas berpengaruh positif tidak signifikan terhadap Pengelolaan Dana Desa pada Desa se-Kecamatan Pangururan. Transparansi berpengaruh negatif tidak signifikan terhadap Pengelolaan Dana Desa pada Desa se-Kecamatan Pangururan. Partisipasi masyarakat berpengaruh positif signifikan terhadap Pengelolaan Dana Desa pada Desa se-Kecamatan Pangururan. Akuntabilitas, transparansi, dan partisipasi masyarakat berpengaruh secara bersama-sama terhadap pengelolaan dana desa pada Desa se-Kecamatan Pangururan.
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 KINERJA PENDAPATAN DAN KEPUASAN PT. BERKAT GADAI SUMATERA BERDASARKAN METODE BALANCED SCORECARD Virginia Aritonang; Duma Megaria Elisabeth; Duma Rahel Situmorang
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 7 No 1 (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.Vol7No1.pp51-56

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja perusahaan melalui perspektif keuangan dan pelanggan pada PT. Berkat Gadai Sumatera dengan metode balanced scorecard. Sampel untuk penilaian perspektif pelanggan adalah 71 responden yaitu pelanggan PT. Berkat Gadai Sumatera dan sampel untuk perspektif keuangan dilihat dari laporan keuangan perusahaan. Teknik pengumpulan data yang digunakan adalah kuesioner untuk mengukur kepuasan pelanggan melalui 13 pertanyaan sebagai indikator kepuasan pelanggan , melakukan wawancara kepada bagian keuangan dan dokumentasi. Teknik analisis data menggunakan analisis statistik deskriptif. Hasil penelitian Perspektif keuangan pada perusahaan, yang dinilai dari pertumbuhan pendapatan nya dapat dilihat bahwa perusahaan mengalami peningkatan dan juga penurunan pertumbuhan pendapatan. Hasil penelitian dari penyebaran kuisioner pada Perspektif Pelanggan dari 71 pelanggan yang mengisi kuisioner mayoritas pelanggan merasa puas terhadap pelayanan perusahaan.
THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE AND ENTERPRISE RISK MANAGEMENT DISCLOSURE ON FIRM VALUE Duma Rahel Situmorang; Rike Yolanda Panjaitan; Farida Sagala; Lamria Sagala; Mitha Christina Ginting
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
Pengaruh Solvabilitas dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Paskalis Harus Damai Laia; Lamria Sagala; Duma Rahel Situmorang; Sahala Purba
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9050

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh solvabilitas dan ukuran perusahaan terhadap audit delay pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan perbankan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling sehingga diperoleh 26 perusahaan sebagai sampel penelitian. Data dianalisis menggunakan uji regresi linear berganda, uji t, uji F, dan koefisien determinasi (R-Square) untuk mengetahui pengaruh variabel independen terhadap variabel dependenHasil penelitian menunjukkan bahwa secara parsial solvabilitas berpengaruh negatif dan signifikan terhadap audit delay. Hal ini menunjukkan bahwa semakin baik tingkat solvabilitas perusahaan, maka waktu penyelesaian audit cenderung semakin berarti perusahaan dengan ukuran lebih besar cenderung memiliki sistem pengendalian internal dan sumber daya yang lebih baik sehingga proses audit dapat diselesaikan lebih cepat. Berdasarkan hasil uji F diketahui bahwa solvabilitas dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap audit delay pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Hasil analisis koefisien determinasi menunjukkan nilai R-Square sebesar 0,126 atau 12,6%, yang berarti solvabilitas dan ukuran perusahaan mampu menjelaskan pengaruh terhadap audit delay sebesar 12,6%, sedangkan sisanya sebesar 87,4% dipengaruhi oleh variabel lain di luar penelitian ini.
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 Duma Rahel Situmorang; Farida Sagala; Ivo Maelina Silitonga; Rike Yolanda Panjaitan; Lamria Sagala
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
THE EFFECT OF REGIONAL ORIGINAL REVENUE AND REMAINING BUDGET FINANCING ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE OF PROVINCIAL LOCAL GOVERNMENTS NORTH SUMATRA FOR THE PERIOD 2018 - 2022 Mitha Christina Ginting; Arthur Simanjuntak; Duma Rahel Situmorang; Rike Yolanda Panjaitan; Reymondo Simanjuntak
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/zf0wsz66

Abstract

Regional Original Revenue is “all revenues received by the region obtained from various existing in the region, collected in accordance with applicable laws and regulations”. Remaining Budget Financing is “the difference between the realization of budget revenues and expenditures in one period. The purpose of this study was to test and analyze the effect of Local Original Revenue and Remaining Budget Financing on Local Government Financial Performance. The sample of this study was 33 districts / cities in North Sumatra province in 2018 - 2022 and obtained a total of 165 observation data. The sample technique used was saturated sample. According to the findings of this study, Local Revenue has a significant positive effect on Local Government Financial Performance, but Remaining Budget Financing has a significant negative impact. Simultaneously or together, Local Revenue and Budget Financing Surplus have a significant positive impact on Local Government Financial Performance. The two independent variables, Regional Original Revenue and Remaining Budget Financing, can account for 30.9% of the Local Government Financial Performance variable, with the remaining 69.1% explained by variables not included in the study
Analysis Of the Implementation of Accounting Information Systems in MSMEs in Medan City in Improving the Quality of Financial Information Rimky Mandala Putra Simanjuntak; Mulatua P Silalahi; Duma Rahel Situmorang
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: 10.36985/9y1pvh55

Abstract

The rapid growth of Micro, Small, and Medium Enterprises (MSMEs) in Medan City represents a significant driver of the regional economy. However, many MSMEs continue to face persistent challenges in the preparation, recording, and presentation of financial information, primarily due to limited understanding and adoption of Accounting Information Systems (AIS). This study aims to analyze the extent to which AIS is applied by MSMEs in Medan City and to examine the impact of its implementation on the quality of financial information produced. A qualitative descriptive methodology was employed, with data collected through observation, structured interviews with MSME owners and administrative staff, and documentation review. The findings reveal that the majority of MSMEs in the study sample have not yet implemented a formal AIS, relying instead on manual recording methods that are prone to error and incompleteness. Among those with partial AIS adoption, the quality of financial information measured across dimensions of relevance, reliability, comparability, and understandability was demonstrably higher than in non-adopting enterprises. The study concludes that AIS implementation, even at a basic level, significantly contributes to improved financial information quality and supports more informed managerial decision-making. Key barriers to adoption include limited digital literacy, cost constraints, and the absence of structured accounting training
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