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All Journal Jurnal Informatika dan Teknik Elektro Terapan METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi JURNAL MUTIARA AKUNTANSI Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Pengabdian Masyarakat Inovasi EDUCTUM: Journal Research Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Ilmiah Accusi Jurnal Ilmiah METHONOMI Jurnal Ilmu Manajemen METHONOMIX METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Mulatua Silalahi, Mulatua
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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PERANAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PENGGAJIAN PADA DINAS KOPERASI DAN USAHA MIKRO KABUPATEN SERDANG BEDAGAI Mulatua P. Silalahi
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 2 No 2 (2019): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sistem informasi akuntansi penggajian diperlukan dalam menunjang keefektivitas pengendalian internal penggajian. Untuk mengetahui peranan sistem informasi akuntansi penggajian dalam menunjang keefektivitas pengendaliam internal penggajian. Penulis melakukan penelitian pada Dinas Koperasi Dan Usaha Mikro Kabupaten Serdang Bedagai. Adapun tujuan penelitian ini adalah untuk mengetahui bagaimana peranan sistem informasi akuntansi penggajian yang ada di Dinas Koperasi Dan Usaha Mikro Kabupaten Serdang Bedagai terhadap pelaksanaan kegiatan pengendalian internal penggajian. Untuk memperoleh data yang diperlukan, penulis menggunakan metode deskriptif analisis dengan pendekatan studi kasus dan studi pustaka. Dari hasil penelitian yang penulis lakukan, ternyata Dinas Koperasi Dan Usaha Mikro Kabupaten Serdang Bedagai telah menerapkan sistem informasi akuntansi penggajian dengan memadai, hal ini terlihat dari kriteria-kriteria yang telah ditetapkan, yaitu terdiri dari unsur-unsur sistem informasi akuntansi seperti adanya tujuan, masukan, keluaran, penyimpanan data, pengolahan, instruksi dan prosedur, pengguna, pengendalian dan pengukuran keamanan, sehingga dapat menunjang keefektivitas pengendalian internal penggajian yaitu: (1) Lingkungan pengendalian, (2) Penetapan resiko, (3) Aktivitas pengendalian, (4) Informasi dan komunikasi, (5) Pemantauan. Berdasarkan hasil penelitian dan pembahasan, dapat disimpulkan bahwa sistem informasi akuntansi gaji yang memadai dapat menunjang keefektivitas pengendalian internal penggajian.
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.
EFFECT OF PHILANTHROPY ON COMPANY VALUE (Empirical Study on Primary Consumer Goods Companies Listed on the Indonesia Stock Exchange within 2018-2022) Hendriko Hutagaol; Arthur Simanjuntak; Mitha Christina Ginting; Mulatua Silalahi
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
Strategic Management Accounting and Digital Transformation: The Role of Big Data Analytics in Decision Making Septony B Siahaan; Wesly Andri Simanjuntak; Januardi Mesakh; Mulatua Silalahi; Merry Anna Napitupulu
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vsskcg83

Abstract

This research investigates how Big Data Analytics (BDA) functions as a transformative mechanism for enhancing Strategic Management Accounting (SMA) effectiveness through improved decision-making quality in the digital era. Drawing upon Resource-Based View theory, Dynamic Capabilities theory, and Information Processing theory, this study examines how big data analytics capabilities create competitive advantages through enhanced analytical depth and strategic decision quality. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 multinational corporations across multiple industries (640 firm-year observations, 2020-2024), the research demonstrates that big data analytics implementation significantly enhances strategic management accounting practices (β = 0.694, p < 0.001) and directly improves decision-making quality (β = 0.483, p < 0.001). Strategic management accounting substantially mediates the relationship between big data analytics and decision-making quality (indirect effect = 0.412, p < 0.001, VAF = 46.1%). The model explains 62.3% of strategic management accounting variance and 68.9% of decision-making quality variance. This study provides comprehensive empirical evidence of how digital transformation through big data analytics revolutionizes management accounting functions and organizational decision-making capabilities in contemporary business environments
Integrated CSR Reporting and Stakeholder Engagement: Implications for Management Accounting Systems Duma Megaria Elisabeth; Septony B Siahaan; Merry Anna Napitupulu; Mulatua P Silalahi; Rimky Mandala Putra Simanjuntak
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ncvt4p05

Abstract

This research examines how integrated Corporate Social Responsibility (CSR) reporting influences stakeholder engagement effectiveness and subsequently transforms management accounting systems in publicly listed corporations. Drawing upon institutional theory, stakeholder theory, and contingency theory, this study investigates how CSR disclosure practices reshape internal management accounting mechanisms to support strategic decision-making and performance measurement. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 118 publicly listed companies across multiple industries (590 firm-year observations, 2020-2024), the research demonstrates that integrated CSR reporting significantly enhances stakeholder engagement quality (β = 0.647, p < 0.001) and directly influences management accounting system sophistication (β = 0.486, p < 0.001). Stakeholder engagement substantially mediates the relationship between integrated CSR reporting and management accounting systems (indirect effect = 0.392, p < 0.001, VAF = 44.6%). The model explains 58.7% of stakeholder engagement variance and 64.3% of management accounting system variance. This study provides comprehensive empirical evidence of how integrated CSR reporting frameworks drive internal management accounting transformation in contemporary organizational environments
The Effect of Media Exposure, Profitability, and Green Accounting on Corporate Social Responsibility Disclosure in Healthcare Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Novi Jelpiani M Hutagalung; Mulatua P Silalahi; Merry Anna Napitupulu; Sahala Purba
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/ztjw9y51

Abstract

This study aims to examine and analyze the influence of Media Exposure, Profitability, and Green Accounting on Corporate Social Responsibility (CSR) Disclosure in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Using a quantitative research approach with purposive sampling, this study obtained 12 companies from a population of 38 healthcare companies as the final sample. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results show that partially, Media Exposure has a negative and significant effect on CSR Disclosure (β = -0.156, Sig. = 0.007), while Profitability has a positive but insignificant effect on CSR Disclosure (β = 0.022, Sig. = 0.861), and Green Accounting has a negative and insignificant effect on CSR Disclosure (β = -0.516, Sig. = 0.520). Simultaneously, the three independent variables (Media Exposure, Profitability, and Green Accounting) do not have a significant effect on CSR Disclosure (F = 2.801, Sig. = 0.052). The coefficient of determination (Adjusted R²) is 10.9%, indicating that 89.1% of the variation in CSR Disclosure is explained by other factors outside this model. These findings contribute to the literature by highlighting the unique characteristics of the healthcare sector—particularly during the COVID-19 pandemic transition period—in shaping corporate sustainability reporting behavior
The Application of Responsibility Accounting as a Tool for Measuring Management Performance at PT Perkebunan Nusantara IV Regional II Kebun and PKS Adolina Perbaungan Cindy Erisha Sihombing; Mulatua P Silalahi; Arison Nainggolan; Arthur Simanjuntak
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/h8z75a86

Abstract

PT Perkebunan Nusantara IV Regional II Kebun Perbaungan operates within a framework that demands the achievement of clearly defined performance targets. Effective implementation of responsibility accounting is expected to improve management performance in conducting company activities, while in turn, effective management performance supports the optimal application of responsibility accounting, enabling the achievement of organizational goals. This study aims to analyze the application of responsibility accounting at PT Perkebunan Nusantara IV Regional II Kebun and PKS Adolina Perbaungan, and to examine how responsibility accounting is utilized as a tool for measuring management performance. A qualitative descriptive methodology was employed, with data collected through observation, interviews, and documentation techniques. The findings reveal that the average realized production costs exceeded the established budget, generating unfavorable variances particularly in palm oil production activities. This indicates that cost control was not yet operating optimally and requires more intensive managerial attention. Nevertheless, the responsibility accounting system functioned effectively as a management performance measurement tool, with evaluations carried out through internal management reports containing production realization data, cost utilization information, and target achievement results, followed by corrective actions for each identified deviation
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
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
Pengaruh Ukuran Perusahaan, Resiko Keuangan, Kompleksitas dan Reputasi Auditor terhadap Audit Fee pada Perusahaan Sektor Kesehatan yang terdaftar di BEI Periode 2021-2024 Putri Enjelina Sianipar; Ivo Maelina Silitonga; Rike Yolanda Panjaitan; Mulatua Silalahi
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1404

Abstract

This study aims to analyze the effects of firm size, financial risk, firm complexity, and auditor reputation on audit fees for companies in the pharmaceutical subsector of the healthcare industry listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach using secondary data in the form of financial statements. The sample consists of 10 companies selected via purposive sampling, resulting in a total of 40 data points. Data analysis was conducted using multiple linear regression. The results indicate that, when analyzed individually, firm size has a significant effect on audit fees. In contrast, financial risk, complexity, and auditor reputation do not have a significant effect on audit fees. Simultaneously, firm size, financial risk, complexity, and auditor reputation significantly influence audit fees by 46.2%, as indicated by the coefficient of determination (R²).
Co-Authors Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Asima Bettaria Munthe Christofer Parmahan Sibarani Cindy Erisha Sihombing Depi Erosna Br Tarigan Dimita Hemalli Premasari Purba Dona Pasaribu Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Ela Vani Ginting Elisabeth, Duma M. Elisabeth, Duma Megaria Farida Sagala Ginting, Mitha C. Ginting, Mitha Christina GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Hendriko Hutagaol Hutagaol, Hendriko Ivo M. Silitonga Ivo Maelina Silitonga Jamaluddin Januardi Mesakh Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Junika Napitupulu Junita, Rahel M. M. Pasaribu Pasaribu Melanthon Rumapea Melky Alessandro Purba Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Nainggolan, Rahel Junita Novi Jelpiani M Hutagalung Novi Jelpiani M. Hutagalung Nurwijayanti Panjaitan, Rike Y. Panjaitan, Rike Yolanda Purba, Dimita Purba, Dimita H. P. Purba, Dimita Hemalli Premasari Putri Enjelina Sianipar Putri J. Sitorus PUTRI JESICA SITORUS Rahel Junita Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih Rintan Saragih, Rintan Romeyana Simanjuntak Rusady, Cynthia 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 Siahaan, Septony B SIBARANI, APRIANI M. Sibarani, Apriani Magdalena Sibarani, Christofer Parmahan Silitonga, Ivo M. Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Putra Sipayung, Tri Darma Siregar, Elizabeth Tarigan , Depi Erosna Br Thomas Sumarsan Goh Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak Winda Silalahi Yosephine Sembiring