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All Journal JURNAL MUTIARA AKUNTANSI EDUCTUM: Journal Research Jurnal Ilmiah Accusi
Mulatua Silalahi, Mulatua
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PERANAN RESPONSIBILITY ACCOUNTING DALAM COST CENTRE PADA PT. MARK DYNAMICS INDONESIA Silalahi, Mulatua; Purba, Dimita
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Operating costs are an element of profit and loss calculation and hence the size of the operating costs will directly affect the income statement. The higher the profits obtained by using the amount of operating costs according to the budget shows that the use of business costs is more efficient, which means the performance of business costs is higher. PT. Mark Dynamics Indonesia is a company engaged in the field of passion fruit syrup. Based on the results of the study it can be concluded that the performance of business costs at PT. Mark Dynamics Indonesia in 2014 has decreased by a significant amount compared to 2013. The company has used a cost that is too large from the budget to obtain sales in the current period. From the analysis it is known that thus the company has not been able to streamline costs due to sales realization is smaller than the sales budget.
EFFECT OF PHILANTHROPY ON COMPANY VALUE (Empirical Study on Primary Consumer Goods Companies Listed on the Indonesia Stock Exchange within 2018-2022) Hutagaol, Hendriko; Simanjuntak, Arthur; Ginting, Mitha Christina; Silalahi, Mulatua
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: 10.36985/0n14nq48

Abstract

Price Book Value (PBV) is perception of investor about sucesss of any corporate. High and superior Price Book Value (PBV) will make share and prospect of market of corporate will brighter in future. Many factors influencing Price Book Value (PBV), including philanthropy. Philanthropy (Corporate Philanthropy) is one of the Corporate Social Responsibility items as an important element in improving the company's character. The present study is a quantitative one using an associative approach, aimed to analyze effect of philanthropy on Price Book Value (PBV) using time series data obtained from the financial statements of Primary Consumer Goods Companies listed on the IDX within 2018-2022. The population consisted of 32 primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The number of samples was of 21 x 5 years of observation period = 105 issuer data. The research data analysis used a simple linear regression analysis. Philanthropy partially has a significant effect on Price Book Value (PBV). It is indicated by the t-value X (13,034)> t-table (1.97) and p-value (0.000) <0.05. The magnitude of the effect of philanthropy on Price Book Value (PBV) is of is 62.3%. It is recommended that primary consumer goods companies listed on the Indonesia Stock Exchange pay more attention to aspects that affect company value (PBV) so that company value (PBV) can be further increased
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.
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
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
EFFECT OF PHILANTHROPY ON COMPANY VALUE (Empirical Study on Primary Consumer Goods Companies Listed on the Indonesia Stock Exchange within 2018-2022) Hutagaol, Hendriko; Simanjuntak, Arthur; Ginting, Mitha Christina; Silalahi, Mulatua
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: 10.36985/0n14nq48

Abstract

Price Book Value (PBV) is perception of investor about sucesss of any corporate. High and superior Price Book Value (PBV) will make share and prospect of market of corporate will brighter in future. Many factors influencing Price Book Value (PBV), including philanthropy. Philanthropy (Corporate Philanthropy) is one of the Corporate Social Responsibility items as an important element in improving the company's character. The present study is a quantitative one using an associative approach, aimed to analyze effect of philanthropy on Price Book Value (PBV) using time series data obtained from the financial statements of Primary Consumer Goods Companies listed on the IDX within 2018-2022. The population consisted of 32 primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The number of samples was of 21 x 5 years of observation period = 105 issuer data. The research data analysis used a simple linear regression analysis. Philanthropy partially has a significant effect on Price Book Value (PBV). It is indicated by the t-value X (13,034)> t-table (1.97) and p-value (0.000) <0.05. The magnitude of the effect of philanthropy on Price Book Value (PBV) is of is 62.3%. It is recommended that primary consumer goods companies listed on the Indonesia Stock Exchange pay more attention to aspects that affect company value (PBV) so that company value (PBV) can be further increased
Co-Authors Arthur Simanjuntak Duma Rahel Situmorang, Duma Rahel Ginting, Mitha Christina Hutagaol, Hendriko Januardi Mesakh Purba, Dimita Siahaan, Septony B Sibarani, Christofer Parmahan Siregar, Elizabeth Wesly Andri Simanjuntak, Wesly Andri