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All Journal Accounting Analysis Journal Journal of Economic, Bussines and Accounting (COSTING) METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Jurnal ULTIMA Accounting Journal of Education, Humaniora and Social Sciences (JEHSS) FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi JURNAL ILMIAH SIMANTEK Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Ipteks Terapan : research of applied science and education Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Society Development (IJSD) Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Basic and Applied Accounting Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Media Akademik (JMA) Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi Dinamis: Jurnal Pengabdian Kepada Masyarakat Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah METHONOMI Jurnal Ilmu Manajemen METHONOMIX METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Septony B. Siahaan
Universitas Methodist Indonesia
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ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD) Septony Benyamin Siahaan; Dimita H.P Purba; Dompak Pasaribu; Wesly Andri Simanjuntak; Ivo Maelina Silitonga; Kristanty M. N Nadapdap; Melanthon Rumapea
JURNAL AKUNTANSI FINANCEIAL 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 CR, DQ, ROI, INVENTORY TURNOVER ON STOCK MARKET PRICE IN PLANTATION COMPANIES, SUB-SECTOR OF PALM OIL Albert Ronaldo Hutasoit; Listari Laia; Ronald Hasudungan; Septony B Siahaan
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2412

Abstract

The point of this inquire about is to get it the relationship between Current Proportion, Obligation to Value Proportion, Return on Speculation, and Stock Trunover on Stock Advertise Costs in manor companies recorded on the IDX for the period 2018 – 2020. A quantitative inquire about strategy with a clear approach was utilized in this ponder, with a populace of 13 companies decided through purposive testing procedure. Based on the comes about of the consider, it appears that somewhat Return on Venture and Stock Turnover have a positive and noteworthy impact on the Stock Advertise Cost of oil palm ranch companies recorded on the IDX. In expansion, the Obligation to Value Proportion in part includes a positive but immaterial impact on the Stock Advertise Cost of oil palm manor companies recorded on the IDX. In the interim, the Current Proportion mostly features a negative and immaterial impact on the Stock Showcase Cost of oil palm manor companies recorded on the IDX. Synchronous comes about appear that the Current Proportion, Obligation to Value Proportion, Return on Venture, and Stock Trunover have a positive and immaterial impact on the Stock Advertise Cost of palm oil companies recorded on the IDX
Factors Affecting Accountability Government Institution Performance Arthur Simanjuntak; Septony B. Siahaan; Duma Rahel Situmorang; Duma Megaria Elisabeth
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.61983

Abstract

Purpose : The purpose of this empirical study is to investigate the influence of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets on the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Method : This study employs a causative contextual research approach. The population for this study consists of 119 individuals. Primary data for this research were collected using an empirical approach, which involved the distribution of questionnaires to respondents. One hundred-five questionnaires were sampled and analyzed through the saturated sampling method. Findings : The results indicate that both simultaneous and partial effects of internal control, clarity of budget targets, reporting systems, and performance-based budgets significantly influence the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Novelty : This research distinguishes itself from previous studies by highlighting that the variable with the most substantial impact on the performance accountability of government agencies within the BPKAD of the North Sumatra Provincial Government is a combination of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets, which form an inseparable unit. Keywords : Internal Control; Clarity of Budget Goals, Reporting System; Performance-Based Budget; Performance Accountability of Government Agencies
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Dan Ukuran Kap Terhadap Struktur Modal Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Lionel, Nicholas; Cynthia, Evelyn; Rajagukguk, Ronald Hasudungan; Siahaan, Septony Benyamin
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5187

Abstract

Indonesia Stock Exchange in 2020-2022. This research approach is based on a quantitative approach because this research has a clear and orderly flow. This type of research is a quantitative descriptive type of research. The nature of this research is descriptive explanatory. In this study, the population used was all mining companies listed on the Indonesia Stock Exchange from 2020 to 2022, totaling 28 companies. The results of this study indicate that Profitability has no partial effect on Capital Structure. Liquidity has a partial effect on Capital Structure. Company Size has no partial effect on Capital Structure. Profitability, Liquidity, and Company Size simultaneously affect Capital Structure.
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.
APPLICATION OF THE GGG PRINCIPLES IN THE PLANNING, IMPLEMENTATION,AND ACCOUNTABILITY ALLOCATION OF VILLAGE FUNDS: Study in Desa in Kecamatan Sunggal , Kabupaten Deli Serdang Mesakh, Januardi; Simanjuntak, Arthur; Siahaan, Septony B.; Br. Sembiring, Vebina N.
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

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

Abstract

This research aims toto know and examine the implementation of the principle Good Government Governance (Participation, Transparency, and Accountability) in Planning, Implementation, Accountability for Allocation of Village Funds to villages in Sunggal District, Deli Serdang Regency.The type of research used is causal associative using questionnaires and survey research methods. The approach used in this research is a quantitative approach. The location of the research was carried out in villages in Sunggal District while determining the number of respondents for each village in the form of: Kepala Desa (Kades), Seketaris Desa (Sekdes), Kaur Keuangan, Kasi Pemeritahan serta Lembaga Swadaya Masyarakat. Based on the results of research, partially principles Good Government Governance (Participation) and Good Government Governance (Accountability) has a positive and significant effect on Planning, and Accountability for Allocation of Village Funds, meanwhile Good Government Governance (Transparency) has a positive and insignificant effect on the Village Fund Allocation Implementation. Simultaneously principle Good Government Governance (Participation, Transparency, Accountability) has a positive and significant effect on the Planning, Implementation, and Accountability of Village Fund Allocations.
Pengaruh Ukuran Perusahaan, KAP, Kualitas Audit, dan Inflasi terhadap Nilai Perusahaan Sektor Transportasi dan Pergudangan di BEI Michelle, Michelle; Yuniana, Yuniana; Rajagukguk, Ronald Hasudungan; Siahaan, Septony Benyamin
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 2 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i2.2409

Abstract

This study examines the influence of company size, the size of Public Accounting Firms (KAP), audit quality, and inflation on the value of companies in the transportation and warehousing sectors listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach with an explanatory method to analyze causes and effects, this study took a population of 22 companies in the sector listed on the IDX during the 2020-2023 period. Through the purposive sampling technique, 44 observation samples were obtained which were analyzed by the multivariate regression method. The results show that company size does not have a significant influence on the value of companies in the transportation and warehousing sector. In contrast, the size of the KAP has a significant effect and suggests that companies audited by larger KAP tend to have higher company values, likely due to a better reputation in the eyes of investors. Meanwhile, audit quality and inflation did not have a significant impact on corporate value in this sector, indicating that external factors of inflation and variability in audit quality did not have much impact on the perception of corporate value for investors in this sector. Overall, although company size, KAP size, audit quality, and inflation are not all individually significant, these variables together still show an influence on the value of companies in the transportation and warehousing sectors listed on the IDX. These findings provide insights for management and investors in considering factors relevant to the company's value.
PENGARUH PENGUNGKAPAN AKUNTANSI CSR TERHADAP NILAI PERUSAHAAN DAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2023 Napitupulu, Merry Anna; Siahaan, Septony B.
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i11.11605

Abstract

Penelitian ini menganalisis pengaruh pengungkapan akuntansi Corporate Social Responsibility (CSR) terhadap nilai perusahaan dan kinerja keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan regresi data panel untuk menguji hubungan antara variabel independen, dependen, dan moderasi. Hasil penelitian menunjukkan bahwa pengungkapan CSR memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, yang dimediasi oleh peningkatan transparansi dan reputasi perusahaan. Selain itu, CSR juga berkontribusi terhadap peningkatan kinerja keuangan, terutama pada indikator Return on Assets (ROA) dan Return on Equity (ROE). Analisis moderasi menunjukkan bahwa ukuran perusahaan dan profitabilitas memperkuat hubungan antara CSR dan kinerja keuangan, sedangkan leverage memiliki efek negatif terhadap hubungan tersebut. Implikasi penelitian ini menegaskan pentingnya implementasi CSR yang lebih komprehensif, tidak hanya sebagai pemenuhan regulasi, tetapi juga sebagai strategi bisnis berkelanjutan yang meningkatkan daya saing perusahaan. Regulasi yang lebih ketat dan standarisasi pelaporan CSR yang lebih seragam diperlukan untuk memastikan efektivitas implementasi CSR dalam menciptakan nilai jangka panjang bagi pemangku kepentingan. Dengan demikian, penelitian ini memberikan kontribusi teoritis dalam pengembangan literatur akuntansi CSR serta manfaat praktis bagi manajemen perusahaan dalam pengambilan keputusan strategis. This study analyzes the impact of Corporate Social Responsibility (CSR) accounting disclosure on firm value and financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. This research employs a quantitative method with a panel data regression approach to examine the relationships among independent, dependent, and moderating variables. The findings indicate that CSR disclosure has a positive and significant effect on firm value, mediated by increased transparency and corporate reputation. Additionally, CSR contributes to financial performance improvements, particularly in Return on Assets (ROA) and Return on Equity (ROE). Moderation analysis reveals that firm size and profitability strengthen the relationship between CSR and financial performance, while leverage has a negative effect on this relationship. The study's implications highlight the necessity of a more comprehensive CSR implementation, not only as regulatory compliance but also as a sustainable business strategy that enhances corporate competitiveness. Stricter regulations and standardized CSR reporting frameworks are needed to ensure the effectiveness of CSR in generating long-term value for stakeholders. Thus, this study contributes theoretically to CSR accounting literature and provides practical benefits for corporate management in strategic decision-making.
Pengaruh Kondisi Keuangan, Kualitas Audit, Kepemilikan Institusional Dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Subsektor Metal And Allied Products Tahun 2017-2021 Purba, Dewi Driani; Siahaan, Septony B; Damanik, Dennys Paulus; Silitonga, Ivo Maelina
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.489

Abstract

This study aims to examine and analyze the effect of profitability on going concern audit opinions in Metal and Allied Products Sub-Sector Manufacturing companies in 2017-2021. The number of research samples is 13 manufacturing companies in the Metal and Allied Products sub-sector. Data analysis technique using logistic regression analysis. The results showed that financial condition and audit quality had a significant negative effect on going concern audit opinion. Institutional ownership and profitability have no significant positive effect on going concern audit opinion. Financial condition, audit quality, institutional ownership, and profitability have a significant effect on going concern audit opinion.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 - 2022 Eldora Tris Louis; Beatrice Joyce Rimba; Avira Avira; Ronald Hasudungan Rajagukguk; Septony Benyamin Siahaan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.13755

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh profitabilitas, ukuran perusahaan, corporate social responsibility (CSR), dan kebijakan dividen terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022. Populasi yang diteliti mencakup seluruh perusahaan makanan dan minuman yang terdaftar di BEI, dengan total 26 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 9 perusahaan sebagai sampel. Metode analisis data yang diterapkan adalah regresi linear berganda dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas, ukuran perusahaan, dan corporate social responsibility memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan kebijakan dividen tidak menunjukkan pengaruh yang signifikan. Secara simultan, semua variabel tersebut berpengaruh positif dan signifikan terhadap nilai perusahaan pada sektor makanan dan minuman yang terdaftar di BEI selama periode tersebut. Hasil analisis koefisien determinasi menunjukkan bahwa kombinasi dari profitabilitas, ukuran perusahaan, corporate social responsibility, dan kebijakan dividen dapat menjelaskan 68,5% variasi nilai perusahaan, sementara sisanya 31,5% dipengaruhi oleh faktor lain.
Co-Authors Albert Ronaldo Hutasoit Angeline Malik Anita Fitri Lumbantoruan Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Astri Madonna Damanik Avira Avira Beatrice Joyce Rimba Br. Sembiring, Vebina N. C. Ginting, Mitha Christofer Parmahan Sibarani Cynthia, Evelyn Damanik, Dennys Paulus Darusalam David Stephen Gerrad P Siahaan Deby Tobing Depi Erosna Br Tarigan Dewi Delima Hutagalung Dimita H. P. Purba Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Eldora Tris Louis Enjelina Patrisya Uli Br Sitorus Enjelina Sinaga Farida Sagala Ginting, Juni Elisa Sari Ginting, Mitha C. Ginting, Mitha Christina Gloria J. Silalahi Gracesiela Y Simanjuntak GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Handinata, Priscillia Hutapea, Rafidin Ijonris, Yusuf Ivo M. Silitonga Ivo Maelina Silitonga Ivo Maelina Silitonga Januardi Mesakh Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Juni Elisa Sari Ginting Junika Napitupulu Junita, Rahel Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Kuras Purba Lionel, Nicholas Listari Laia M. M. Pasaribu Pasaribu Malik, Angeline Melanthon Rumapea Merry Anna Napitupulu Mesakh, Januardi Michelle, Michelle Mitha Christina Ginting Mulatua Silalahi, Mulatua N.B. Marbun, Sondang Nababan, Dame Tiur Magdalena Nadeak, Heri Necia Mita Novalina Pasaribu Nurwijayanti Panggabean, Toman Panjaitan, Rike Y. Panjaitan, Rike Yolanda Pomelia Pomelia Pomelia, Pomelia Priscillia Handinata Purba, Dewi Driani Purba, Kuras Purnama Panggabean PUTRI JESICA SITORUS Rahel Junita Rahel Junita Rajagukguk, Ronald Hasudungan Ratih S. Panjaitan Rehulina Ibrena Br. Tarigan Rifaldo Jusye Ginting Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rimky Mandala Simanjuntak Rizka Teti Bertasi Br Sirait Robinhot Gultom Ronald Hasudungan Ronald Hasudungan Rajagukguk Ronald Hasudungan Rajagukguk Ruth Gratia Harianja Sagala, Lamria Sahala Purba Sahala Purba Santy Aji Sitohang Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. SIBARANI, APRIANI M. Sibarani, Christofer Parmahan Silitonga, Ivo M. Simanjuntak, Faido M.P. Simanjuntak, Gracesiela Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Siregar, Delima Siregar, Jeremia Siti Normi Sitohang, Santy Aji Sitorus, Enjelina Patrisya Uli Br Situmorang, Evlyn Sondang N.B. Marbun Sudianto, Lince Sunday Ade Sitorus Tandiono, Trys Hartono Tarigan , Depi Erosna Br Telaumbanua, Naomi Deswita Thomas Sumarsan Goh Tiur Rajagukguk, Tiur Tonida Charles Duha Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak Wie Shi Wudjud Willy Tan Yerisma Welly Yohana Putri Evelina Silalahi Yolanda Panjaitan, Rike Yosephine N. Sembiring Yosephine Sembiring Yuniana Yuniana