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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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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The Influence Of Liquidity And Company Size On The Quality Of Profits In The Pharmaceutical Sector On The Indonesian Stock Exchange In 2019 – 2022 Septony B Siahaan; Arthur Simanjuntak; Wesly Andri Simanjuntak; Januardi Mesakh; Mulatua Silalahi; Christofer Parmahan Sibarani
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
Strengthening Financial Reporting Capacity in Village-Owned Enterprises: A Phased Participatory Mentoring Model for SAK EMKM Adoption in Samosir Regency, North Sumatra Merry Anna Napitupulu; Duma Megaria Elisabeth; Dimita H. P. Purba; Septony B. Siahaan; Dompak Pasaribu; Rahel Junita; Rimky M. P. Simanjuntak; Tri Dharma Sipayung; Wesly A. Simanjuntak; Mulatua P. Silalahi; Rike Y. Panjaitan; Thomas Sumarsan Goh
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp82-90

Abstract

Village-Owned Enterprises (BUMDes) constitute a cornerstone of Indonesia’s rural economic development strategy, yet inadequate financial reporting capacity among their managers continues to erode organizational accountability and governance credibility. This community service activity tackled that challenge through a three-phase participatory mentoring program involving 25 BUMDes managers from three villages in Samosir Regency, North Sumatra namely BUMDes Marsada Tahi, BUMDes Hutanamora, and BUMDes Saoloan. The intervention progressed sequentially through a needs-assessment Forum Group Discussion (FGD), a two-day intensive SAK EMKM-focused workshop, and four rounds of direct field mentoring. Effectiveness was measured using a one-group pre-test–post-test design and analyzed with a paired-samples t-test. Findings revealed a highly significant improvement in mean knowledge scores from 42.6 to 79.3 (an 86.2% gain; t = −18.42; p < 0.001; df = 24). At program conclusion, 88% of participants had independently produced SAK EMKM-compliant financial statements encompassing income statements and statements of financial position. Qualitative field observations confirmed a substantive shift from rudimentary cash-book recording toward disciplined double-entry bookkeeping practice. These results affirm the efficacy of structured, phased, practice-centered mentoring as a capacity-building strategy for rural economic entities and offer a transferable model for financial governance improvement across BUMDes in North Sumatra.
Information Systems And Capabilities Auditors Investigative To Effectiveness Implementation Audit Procedure In Proving Fraud (Case Study of the Regional Inspectorate of Karo Regency) Septony B Siahaan; Arthur Simanjuntak; Wesly A Simanjuntak; Mulatua P Silalahi; Depi Erosna Br Tarigan
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
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