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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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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PENGARUH PERANAN BIRO SATUAN PENGAWASAN INTERNAL (SPI) DAN CODE OF CONDUCT (PEDOMAN PERILAKU) TERHADAP GOOD CORPORATE GOVERNANCE (GCG) PADA PTPN III (PERSERO) MEDAN Septony B. Siahaan
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 2 No 1 (2018): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

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Abstract

Tujuan penelitian ini adalah untuk menguji dan mengetahui apakah fungsi Biro SPI dan manfaat Code Of Conduct memiliki pengaruh terhadap pelaksanaan GCG pada PTPN III (Persero) di Medan.Metode yang digunakan adalah metode kuantitatif dari kuesioner yang disebar ke 100 orang secara acak.Hasil kuesioner di tabulasi dalam bentuk scoring dan kode.Hasil penelitian menunjukkan bahwa SPI dan Code Of Conduct secara keseluruhan berpengaruh terhadap GCG pada PTPN III (Persero) Medan tetapi setelah dianalisis lebih lanjut pengaruh yang dihasilkan kecil yaitu sebesar 22,9%,Masing – masing SPIdan Code Of Conduct secara parsial tidak berpengaruh terhadap GCG pada PTPN III (Persero) Medan karena masing - masing variabel X tersebut hanya mempunyai pengaruh yang kecil yaitu sekitar 17,80% dan 0,3%
PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP INTEGRITAS LAPORAN KEUANGAN STUDI KASUS PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Septony B. Siahaan
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 1 No 1 (2017): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

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Abstract

Penelitian ini pada dasarnya bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan manajerial, komite audit, komisaris independen, kualitas KAP, ukuran perusahaan tehadap integritas laporan keuangan baik secara parsial maupun secara bersama-sama. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah pengumpulan data studi dokumentasi, yaitu studi pengumpulan data dengan mempelajari catatan dan dokumen-dokumen perusahaan baik dalam bentuk dokumen maupun petunjuk- petunjuk guna mendapatkan data yang diperlukan. Data yang diperlukan dalam peneltian ini berupa laporan keuangan perusahaan manufaktur yang dipublikasikan oleh Bursa Efek Indoensia melalui situs www.idx.co.id. Hasil dari penelitian ini menunjukkan secara parsial atau masing-masing komite audit berpengaruh positif dan signifikan terhadap integritas laporan keuangan. Namun kepemilikan institusional, kepemilikan manajaerial, komisaris independen, kualitas KAP, ukuran perusahaan secara parsial tidak berpengaruh dan tidak signifikan terhadap integritas laporan keuangan. Dalam penelitian ini terjadi hubungan yang rendah antara variabel independen dan variabel dependen. Namun secara keseluruhan kepemilikan institusional, kepemilikan manajerial, komite audit, komisaris independen, kualitas KAP, ukuran perusahan berpengaruh secara positif dan signifikan terhadap integritas laporan keuangan.
PENERAPAN GOOD GOVERNANCE BERBASIS BIROKRASI PEMERINTAHAN DIGITAL UNTUK MENGATASI PANDEMI COVID-19 DI INDONESIA Septony B. Siahaan; Arthur Simanjuntak; Wesly A. Simanjuntak; Dompak Pasaribu
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 2 (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.Vol5No2.pp154-163

Abstract

Since 2019, many countries in the world have faced health, economic, social and political shocks and difficult challenges to deal with the COVID-19 pandemic, including Indonesia. With these conditions, the performance of the government system in dealing with the pandemic is tested transparently in public. However, the implementation of good governance by the Indonesian government itself is carried out with steps and decisions that will be taken and implemented through the government bureaucracy digitally to the community in order to reduce the positive number of COVID-19. The implementation of good governance also needs to be supported by other important elements that are improved by the digital governance bureaucracy, namely transparency, accountability, efficiency and effectiveness.
ANALISIS DAMPAK COVID-19 TERHADAP PERUBAHAN HARGA DAN VOLUME TRANSAKSI SAHAM PADA SUB SEKTOR FARMASI YANG TERDAFTAR DIBURSA EFEK INDONESIA Purnama Panggabean; Septony B. Siahaan; Duma Megaria Elisabeth
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 2 (2023): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No2.pp136-145

Abstract

This study aims to determine whether there are significant differences between stock prices and trading volume before and after Covid-19 in pharmaceutical companies listed on the Indonesia Stock Exchange. The sample collection technique used purposive sampling method. Based on the determine criteria, this research obtained 10 companies sample. This study uses secondary data with descriptive analysis methods and quantitative analysis. Data analysis in this study used the Wilcoxon signed rank test, the data for this study were taken 30 days before and 30 days after the announcement of Covid-19 in Indonesia. The results showed that there were significant differences in stock prices and trading volume before and after Covid-19 in Indonesia.
The Effect of Tax Socialozation, Tax Knowladge, and Tax Sanction on Individual Taxpayer Compliance KPP Pratama Medan Timur Telaumbanua, Naomi Deswita; Septony B. Siahaan; Yosephine N. Sembiring; Arthur Simanjuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp53-67

Abstract

This study examines tax socialization, tax knowledge, and tax sanctions effects on individual taxpayer compliance at KPP Pratama Medan Timur during 2025. Using multiple linear regression on 104 observations, results show tax socialization significantly positively affects compliance (β = 0.201, p = 0.003), demonstrating effective information dissemination. Tax knowledge demonstrates positive but insignificant influence (β = 0.025, p = 0.655), suggesting knowledge alone proves insufficient without motivational factors. Tax sanctions exhibit the strongest significant positive effects (β = 0.336, p = 0.000), signaling deterrence effectiveness. Simultaneous testing confirms significant collective effects (F = 24.167, p = 0.000), explaining substantial compliance variance (R² = 0.420). Findings suggest integrated approaches balancing educational support, capacity building, and credible enforcement optimize compliance outcomes in taxation contexts.
Analysis Of the Effect Of Profitability And Public Ownership On Firm Value with Firm Size as A Moderating Variable In The Banking Industry Listed on The Indonesia Stock Exchange In The Period 2019-2022 Duma Megaria Elisabeth; Septony B Siahaan; Ivo Maelina Silitonga; Farida Sagala; Gracesiela Y Simanjuntak
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: 10.36985/38pp9224

Abstract

This research aims to examine the effect of profitability and public ownership on firm value with firm size as a moderating variable on the Indonesia Stock Exchange (IDX). The type of data used in this research is secondary data in the form of annual financial reports from companies listed on the Indonesia Stock Exchange (IDX). The data analysis method used multiple linear regression and Moderated Regression Analysis (MRA). The population of this research consists of 44 banking sector companies listed on the Indonesia Stock Exchange (IDX), with 11 companies selected as samples using purposive sampling method based on specific criteria. The data obtained was then processed using SPSS version 26 analysis tool. The results of the t-test show that profitability variable has a negative but insignificant effect on firm value (PBV), and public ownership variable has a significant negative effect on firm value (PBV). The results of the simultaneous test (F test) show that profitability (ROA) and public ownership (KP) together have a significant effect on price to book value (PBV). The moderation test results indicate that firm size strengthens the effect of profitability on firm value, but is unable to moderate the effect of public ownership on firm value. The results of this study also show that the independent variables are able to explain 31.7% of the PBV variable, while the remaining 68.3% is influenced by other variables outside this research model
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
Audit Report Lag and Factors That Affect It in LQ45 Companies On The IDX Duma Megaria Elisabeth; Merry Anna Napitupulu; Septony B Siahaan; Rike Yolanda Panjaitan
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: 10.36985/6tsbb603

Abstract

This study aims to analyze audit report lag and its determinants among companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) for the period 2020–2024. A quantitative approach was adopted using secondary data from annual reports and financial statements of 45 LQ45 companies. Variables examined include firm size, profitability, leverage, audit firm size, auditor opinion, audit committee, and solvability as independent variables against audit report lag as the dependent variable. Panel data regression with fixed effects estimation was employed. Results indicate that firm size (β = -3.812, p < 0.001), profitability (β = -2.147, p < 0.001), audit firm size (β = -8.423, p < 0.001), and audit opinion (β = -5.214, p < 0.001) significantly and negatively affect audit report lag. Leverage (β = 2.341, p < 0.001) shows a significant positive effect. The R² of 0.684 confirms that independent variables explain 68.4% of audit report lag variation. This study updates the literature by specifically focusing on LQ45 companies as Indonesia's blue-chip firms, offering the latest empirical evidence on determinants of audit report lag within Indonesia's evolving post-pandemic capital market context.
Sustainability Reporting and Its Impact on Financial Performance: Evidence from Indonesian Public Companies Merry Anna Napitupulu; Duma Megaria Elisabeth; Septony B Siahaan; Januardi Mesakh
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/tk6bev36

Abstract

This study aims to analyze the impact of sustainability reporting on the financial performance of public companies listed on the Indonesia Stock Exchange (IDX) for the period 2015–2024. A quantitative approach was adopted using secondary data from sustainability reports and annual financial statements of 120 non-financial companies listed on the IDX that published sustainability reports. Dependent variables include Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while the primary independent variable is the sustainability disclosure index measured using the Global Reporting Initiative (GRI) framework. Panel data analysis with fixed effects and random effects approaches was employed. Results indicate that sustainability disclosure has a significant positive effect on ROA (β = 0.214, p < 0.001), ROE (β = 0.187, p < 0.01), and Tobin’s Q (β = 0.312, p < 0.001), indicating that companies that comprehensively disclose sustainability practices have better financial performance and market value. These findings reinforce the literature on the positive relationship between environmental and social responsibility and firm value creation in the context of the Indonesian capital market
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