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All Journal FINANCIAL : JURNAL AKUNTANSI JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomi Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Society Development (IJSD) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Basic and Applied Accounting Research Journal Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ilmiah Accusi Jurnal Ilmiah METHONOMI METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Wesly Andri Simanjuntak
Universitas Methodist Indonesia
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EFFECT OF OWNERSHIP STRUCTURE, NET PROFIT MARGIN, DEBT TO EQUITY RATIO, CURRENT RATIO TO PROFIT MANAGEMENT AT TRADING SECTOR LISTED ON INDONESIA STOCK EXCHANGE IN 2018-2021 Putri Meilany Pangaribuan; Nina Purnasari; Anna Maria Adventrina Turnip; Wesly Andri Simanjuntak
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This study aims to prove and analyze the effect of Ownership Structure, Net Profit Margin, Debt To Equity, Current Ratio on Profit Management in trading sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The population in this study were 35 companies listed on the Stock Exchange. Indonesia in 2018-2021. Of the 35 listed companies, 10 sample companies were selected using purposive sampling. The data used in this study is secondary data, by collecting the information needed from idx financial in the form of financial reports for 2018-2021. The results of the research simultaneously with the F test show that the variables are Ownership Structure, Net Profit Margin, Debt to Equity, Current Ratio effect on earnings management.
Penerapan Pola Peran Optimalisasi Pengelolaan Administrasi Desa Melalui Sistem Informasi Manajemen SUNDAY ADE SITORUS; Siahaan, Septony; Pasaribu , Dompak; Simanjuntak, Wesly Andri; SITORUS, SUNDAY ADE
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Februari 2025
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v6i1.2552

Abstract

This service aims to implement a Management Information System (SIM) to improve the efficiency of village administration management, accelerate public services, and increase transparency in Sei Mencirim Village. This program also aims to improve the digital literacy of village officials to be able to utilize technology in managing village administration. This activity is carried out through socialization, technical training, and mentoring of village officials in using SIM. Socialization aims to provide a basic understanding of SIM, while technical training includes simulations of using SIM software and managing village administration data. The final stage is mentoring to ensure the SIM can operate optimally. The implementation of the SIM has improved the efficiency of village administration management, accelerated public services, and increased transparency of village budgets. The community felt the direct benefits in the form of faster document processing time, as well as increased transparency in budget use. Village officials can access and manage data in real-time, accelerating the decision-making process. The main challenges in implementing the SIM include limited technological infrastructure and low digital literacy of village officials. However, the training provided has improved the ability of village officials to manage administration better. The program is also credited with reducing administrative errors that are common in manual systems. However, strengthening the infrastructure and increasing the capacity of village officials are needed to optimize the operation of the SIM. The implementation of SIM in Sei Mencirim Village has brought positive impacts in the form of increased administrative efficiency and public services. Although there are still challenges such as limited infrastructure and digital literacy, this program can be used as a model for implementing technology in other villages. With the support of the local government, this program is expected to improve community welfare and encourage transparency in village management.
ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD) Siahaan, Septony Benyamin; Purba, Dimita H.P; Pasaribu, Dompak; Simanjuntak, Wesly Andri; Silitonga, Ivo Maelina; Nadapdap, Kristanty M. N; Rumapea, Melanthon
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.496

Abstract

This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basis
The Influence of Green Accounting and Good Corporate Governance Mechanisms on the Financial Performance of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023 Sianturi, Riyan Andika; Sagala, Lamria; Simanjuntak, Wesly Andri; Ginting, Mitha Christina
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This study examines the influence of Green Accounting and the Good Corporate Governance Mechanism on Financial Performance in energy sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The population used was 90 companies, and the sample was 17 companies and the multiple linear regression analysis method was used through SPSS 26. The results of the analysis show that partially, Green Accounting has a positive but not significant effect on the company's financial performance. Meanwhile, Good Corporate Governance partially shows a significant positive influence on financial performance. When tested simultaneously, these two variables (Green Accounting and Good Corporate Governance) were proven to have a significant effect on the financial performance of energy sector companies. From the results of the determination coefficient test (R Square), it was found that the variables Green Accounting and Good Corporate Governance were only able to explain the variation in financial performance by 13.6%. This figure shows a relatively small contribution, while most (86.4%) of the variation in financial performance is influenced by other variables not included in the regression model of this study. These findings indicate that although the implementation of Good Corporate Governance has a significant positive impact, the implementation of Green Accounting has not had a significant impact on the financial performance of energy companies in Indonesia. This raises questions about the effectiveness of Green Accounting practices in the context of the energy industry in Indonesia or the possibility of other moderation factors that need to be considered in future research such as increasing the number of observation periods, using a wider range of research objects and adding other variables that affect financial performance.
The Influence of Income Diversification, Operational Efficiency, Credit Risk, and Bank Size on the Profitability of the Banking Subsector Listed on the Indonesia Stock Exchange Period 2019-2023 Giawa, Berkat; Purba, Sahala; Simanjuntak, Wesly Andri; Simanjuntak, Arthur
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This study investigates the influence of specific banking characteristics on profitability within the Indonesian banking sector. The research examines whether income diversification, operational efficiency, credit risk, and bank size significantly impact profitability measures among financial institutions listed on the Indonesia Stock Exchange. The investigation focuses on determining whether these four key banking variables demonstrate meaningful associations with profitability performance. From a population of 47 banking institutions, 10 representative companies were selected through purposive sampling methods. Financial data was obtained from annual reports of banking subsector companies covering the period 2019-2023. The study employs a quantitative descriptive framework utilizing multiple analytical approaches including descriptive statistics, classical assumption testing, and hypothesis assessment through regression analysis using SPSS version 26 software. The findings reveal that: Income diversification exhibits a positive but statistically insignificant relationship with profitability measures; Operational efficiency shows a negative and statistically significant effect on profitability indicators; Credit risk demonstrates a negative and statistically significant influence on profitability performance; and Bank size displays a positive but statistically insignificant impact on profitability outcomes. For future research endeavors, this study suggests extending the observation period, enhancing methodological transparency, and complementing financial statement analysis with comprehensive multi-source data integration.
Corporate Social Responsibility as a Mediating Variable: The Impact of Environmental Performance, Firm Size, and Environmental Costs on Financial Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange Samosir, Yosafat Renovaldo; Simanjuntak, Arthur; Simanjuntak, Gracesiela; Simanjuntak, Wesly Andri
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This study aims to analyze the role of Corporate Social Responsibility (CSR) as an intervening variable in the influence of environmental performance, company size, and environmental costs on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The data used were obtained from annual reports and sustainability reports of companies published during the study period. The results of the study indicate that environmental performance, company size, and environmental costs have a significant effect on financial performance, both directly and indirectly through Corporate Social Responsibility (CSR) as an intervening variable. These findings indicate that Corporate Social Responsibility (CSR) has an important role in strengthening the relationship between a company's environmental factors and its financial performance. The results of the determination coefficient test show that 20.6% of the dependent variable (ROA) can be explained by the existing independent variables, namely financial performance, environmental costs, and company size, while the remaining 79.4% is influenced by other variables not explained in this study. The implications of this study indicate that companies need to integrate Corporate Social Responsibility (CSR) practices partially and mediating variables strategically to improve sustainability and long-term financial performance.
The Influence Of Profitability, Goodcorporate Governance And Audit Qualityon Tax Avoidance In Pharmacy Companieslisted On The Indonesian Stock Exchange Duma Megaria Elisabeth; Simanjuntak, Wesly Andri; Nadapdap, Kristanty M N; Saragih, Rintan Br; Gultom, Rustri Ningsih
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/x6ctsj63

Abstract

The aim of this research is to test and analyze the influence of profitability, good corporate governance and audit quality on tax avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 –2022. The population of this research is 11 sample companies. The sampling method used was purposive sampling, so that 10 pharmaceutical companies were obtained.The data used in this research are financial reports (annual reports) from companies which can be accessed via the Indonesia Stock Exchange website. The data analysis technique used is a quantitative technique. The results of this research show that partially profitability, good corporate governance have a significant effect on tax avoidance, audit quality does not have a significant effect on tax avoidance. Simultaneously, the independent variables, namely profitability, good corporate governance and audit quality, have 34.0% influence on tax avoidance and 66.0% are influenced by other factors. For this reason, the author suggests that the population in the next study can be replaced with other industries and add independent research variables in future research
The Influence Of Liquidity And Company Size On The Quality Of Profits In The Pharmaceutical Sector On The Indonesian Stock Exchange In 2019 – 2022 Siahaan, Septony B; Simanjuntak, Arthur; Simanjuntak, Wesly Andri; Januardi Mesakh; Silalahi, Mulatua; Sibarani, Christofer Parmahan
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/qr2hqe49

Abstract

This research aims to find out and analyze how much influence liquidity and company size have on the profit quality of the pharmaceutical sector listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. The population in this research is 10 Pharmaceutical Sector Companies listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. The sampling method in this research is the Non-Probability Sampling method with a Purposive Sampling technique of 8 pharmaceutical companies with four years of observation. and the data used is secondary data sourced from annual reports of pharmaceutical companies via the website www.idx.co.id. The data analysis method used in this research is the multiple linear regression analysis method. Partial results show that liquidity has a significant negative effect on earnings quality. Company size has an insignificant negative effect on Earnings Quality. The results with the F test show that Liquidity and Company Size simultaneously do not have a simultaneous effect on Earnings Quality. Test Results The coefficient of determination shown from the Adjust R-Square value is 16.4%. This means that 16.4% of the dependent variables are Liquidity and Company Size while the remaining 83.6 is influenced by other variables outside of this research model
Information Systems And Capabilities Auditors Investigative To Effectiveness Implementation Audit Procedure In Proving Fraud (Case Study of the Regional Inspectorate of Karo Regency) Siahaan , Septony B; Simanjuntak, Arthur; Simanjuntak , Wesly A; Silalahi , Mulatua P; Tarigan , Depi Erosna Br
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/g48jg758

Abstract

This study aims to examine and analyze the effect of accounting information systems and the ability of investigative auditors on the effectiveness of implementing audit procedures in proving fraud . this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression and hypothesis testing. The independent variables in this study are the flow of accounting information systems and the ability of investigative auditors while the dependent variable is the effectiveness of the implementation of audit procedures in proving fraud. The total population in this study was 47 with use purposive sampling . This study uses primary data. The data analysis used was multiple linear regression with Microsoft Excel and software programs Statistical Package for the Social Sciences (SPSS) 25. The results of this study prove that simultaneously the accounting information system and the investigative auditor's ability have a significant effect on the effectiveness of implementing audit procedures in proving fraud. the effectiveness of the implementation of audit procedures in proving fraud . Study This is the development of research previously by proving that accounting information systems and the ability of investigative auditors influence the effectiveness of the implementation of audit procedures in proving fraud. Study done at the Regional Inspectorate of Karo Regency
Development of Ulos Designs and Motifs Using Traditional Weaving Tools Siahaan, Septony; Napitupulu, Junika; Simanjuntak, Wesly Andri; Pasaribu, Dompak; Rajagukguk, Tiur; Panggabean, Toman; Mesakh, Januardi; Ijonris, Yusuf
Indonesian Journal of Society Development Vol. 3 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i3.10309

Abstract

Ulos is a type of traditional textile with its own designs and motifs. In Dairi Regency there are areas of ulos cloth craftsmen, one of which is Silalahi Village 1. The ulos weaving craftsmen in Silalahi 1 Village admit that one of the basic problems experienced by the group of ulos weaving craftsmen is related to the design, motif and color/pattern of the weaving. generated. The implementation approach includes the socialization and dissemination stage, training stage and partner business mentoring stage which is carried out in stages to overcome partner problems. Training on designs, motifs and forms of ulos weaving begins with providing material about the nature of woven motifs, types of motifs and motif development according to market needs. Before weaving, weaving begins with a 'kneading' process, where the threads are arranged parallel to the width of the weave. Industrial design, on the other hand, includes not only industrial products but also craft patterns, including handicrafts. Therefore, the field of design includes various fields such as product design, textiles, interiors, graphics, architecture, engineering design, and urban design, which are created to meet human spiritual and material needs
Co-Authors Anna Maria Adventrina Turnip Arison Nainggolan Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Boike Sinurat Christofer Parmahan Sibarani Depi Erosna Br Tarigan Dimita H. P. Purba Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Eva Julia Gunawati Harianja Farida Sagala Fati Gratianus Nafiri Larosa Giawa, Berkat Ginting, Mitha C. Ginting, Mitha Christina GRACESIELA YOSEPHINE SIMANJUNTAK Gultom, Rustri Ningsih Hotlan Butar-Butar Hutagalung, Itce Ijonris, Yusuf Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Januardi Mesakh Jatongam Nainggolan Jeudi A. T. P. Sianturi Josua Putra Prahdya Nababan Junika Napitupulu Junita, Rahel Kristanty M N Nadapdap Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina M. M. Pasaribu Pasaribu M.N. Nadapdap, Kristanty Maelina Silitonga, Ivo Marbun, Sondang Melanthon Rumapea Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mulatua Silalahi, Mulatua Nadapdap, Kristanty M N Nadapdap, Kristanty M. N Nadapdap, Kristanty M.N. Napitupulu, Ruby Nelly Marshanda Necia Mita Novalina Pasaribu Nina Purnasari Nurwijayanti P. Silalahi, Mulatua Panggabean, Toman Panjaitan, Rike Y. Parlindungan M. H. Tobing Putra Pratama Putri Meilany Pangaribuan Rahel Junita Rahel Situmorang, Duma Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan br Saragih Rintan Saragih, Rintan Rustri Ningsih Gultom Sagala, Lamria Sahala Purba Samosir, Yosafat Renovaldo Saragih, Rintan Br Saur Melianna Sipayung, Saur Melianna Sembiring, Riska Sembiring, Yosephine N. Septiola Hutagalung Septiola Hutagalung Lamria Septony B. Siahaan Sianturi, Riyan Andika SIBARANI, APRIANI M. Sibarani, Christofer Parmahan Silitonga, Ivo M. Simanjuntak, Gracesiela Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Siregar, Elizabeth Sumurung Tua Purba Sunday Ade Sitorus Tambunan, Jesica Tarigan , Depi Erosna Br Thomas Sumarsan Goh Tiur Rajagukguk, Tiur Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Y. Simanjuntak, Gracesiela