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All Journal Jurnal Informatika dan Teknik Elektro Terapan METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi JURNAL MUTIARA AKUNTANSI Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Pengabdian Masyarakat Inovasi EDUCTUM: Journal Research Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Ilmiah Accusi Jurnal Ilmiah METHONOMI 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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DAMPAK QUICK COUNT PILPRES 2014 TERHADAP HARGA KURS USD, ABNORMAL RETURN DAN AKTIVITAS VOLUME PERDAGANGAN SAHAM DI BEI: UJI KASUS PADA SAHAM YANG TERDAFTAR DALAM KELOMPOK PERUSAHAAN LQ-45 Sahala Purba; Mulatua P. Silalahi
Jurnal Ilmiah METHONOMI Vol. 3 No. 1 (2017): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol3No1.pp134-142

Abstract

The Purpose of this research is to recognize and analyze the different rate of exchange USD rate averagely abnormal return and the volume activities of trade share (TVA) on the share of LQ-45 before and after the President Election 2014 from the second to sixteenth of July 2014. This research uses event study, where is done the observation against the USD share of circulation. Averagely abnormal return and averagely the volume of share trade for 5 days before and 5 days after the President Election 2014. The method in this research uses the secondary data that is gotten from Indonesia Bank, Stock Exchange Indonesia Board, and the Capital Market of Centra Data. Data is used in this research covered with the middle USD rate of exchange, the closing daily rate of exchange, share index LQ-45, the daily volume of share trade, and number of turning share. Return expectations uses the model that is in line with market adjusted model. Mean while the samples that are used are the USD to the rate and the coming share into the table of LQ-45 in the Stock Exchange Indonesia Board. The result of research showed (1) Based on the different test statistic there is no significant difference before and after the President Election 2014 against the value of USD rate exchange averagely. (2) From the result of different test statistic averagely abnormal return share on periodic of President Election 2014. (3) While from the different test result averagely the volume of share trade (TVA) found the significant difference against the averagely volume of share trade (TVA) previously and after the President Election.
SISTEM INFORMASI AKUNTANSI PENDAPATAN DAN PENERIMAAN KAS PADA USAHA LAUNDRY YORIN FW MEDAN Mulatua P. Silalahi; Dimita H. P. Purba; Romeyana Simanjuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 3 No 2 (2020): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol3No2.pp165-174

Abstract

Dalam sistem pendapatan dan penerimaan kas diperlukan adanya prosedur yang baik yang sesuai dengan kebijakan perusahaan yang telah ditetapkan. Pendapatan dan penerimaan kas yang dilakukan diluar prosedur yang telah ditentukan, akan memungkinkan terjadinya penyelewengan, pencurian dan penggelapan kas. Tujuan penelitian ini adalah untuk mengetahui bagaimana sistem informasi akuntansi yang terdapat di Laundry Yorin FW Medan khususnya pendapatan dan penerimaan kas apakah sudah berjalan sesuai prosedur dan dapat menghasilkan informasi yang dapat diandalkan. Metode pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan. Sedangkan metode analisis data pada penelitian ini adalah metode kualitatif. Berdasarkan pembahasan hasil penelitian ini dapat disimpulkan bahwa sistem pendapatan dan penerimaan kas pada Yorin FW Medan secara sistematis sudah berjalan dengan baik sesuai prosedur perusahaan. Saat terjadi transaksi penjualan jasa laundry, bagian-bagian yang telah ditugaskan mampu mengkoordinasi dengan baik dalam menyelesaikan transaksi tersebut dan diikuti dengan transaksi penerimaan kas atas pendapatan jasa tersebut.
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
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 Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma M. Elisabeth, Duma Megaria Farida Sagala Ginting, Mitha C. Ginting, Mitha Christina Goh, Thomas Sumarsan 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 Melanthon Rumapea Melky Alessandro Purba Merry Anna Napitupulu Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Nainggolan, Rahel Junita Novi Jelpiani M Hutagalung Nurwijayanti Panjaitan, Rike Y. Panjaitan, Rike Yolanda Purba, Dimita Purba, Dimita H. P. Purba, Dimita Hemalli Premasari Putri J. Sitorus PUTRI JESICA SITORUS Rahel Junita Rike Y. Panjaitan Rike Yolanda Panjaitan 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 , Wesly A Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Putra Simanjuntak, Wesly A. Sipayung, Tri Darma Siregar, Elizabeth Sondang Ni Bulan Marbun Tarigan , Depi Erosna Br Tri Darma Sipayung Tri Dharma Sipayung, Tri Dharma Wesly A Simanjuntak Wesly Andri Simanjuntak Wesly Andri Simanjuntak, Wesly Andri Winda Silalahi Yosephine Sembiring