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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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The Influence Of Transparency, Accountability, Community Participation On Village Fund Management In Realizing Good Governance In Mountain Villages In Tigabinanga District" Karo District Mitha Christina Ginting; Arthur Simanjuntak; Septony B Siahaan; Duma Megaria Elisabeth; Juni Elisa Sari Ginting
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: 10.36985/2gpmq412

Abstract

This research aims to analyze the influence of transparency, accountability, and community participation on the management of village funds in realizing good governance in villages in Tigabinanga District, Karo Regency. The sample size for this research was 30 village officials divided into four villages, namely Gunung, Kem - Kem, Kuta Raya, and Kuta Buara. The data analysis method uses multiple linear regression. The research results show that partial transparency has no significant effect on village fund management, while accountability and community participation have a positive and significant effect on village fund management. The results simultaneously show that transparency, accountability, and community participation have a significant effect on village fund management
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
Strengthening Financial Reporting Capacity in Village-Owned Enterprises: A Phased Participatory Mentoring Model for SAK EMKM Adoption in Samosir Regency, North Sumatra Merry Anna Napitupulu; Duma Megaria Elisabeth; Dimita H. P. Purba; Septony B. Siahaan; Dompak Pasaribu; Rahel Junita; Rimky M. P. Simanjuntak; Tri Dharma Sipayung; Wesly A. Simanjuntak; Mulatua P. Silalahi; Rike Y. Panjaitan; Thomas Sumarsan Goh
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp82-90

Abstract

Village-Owned Enterprises (BUMDes) constitute a cornerstone of Indonesia’s rural economic development strategy, yet inadequate financial reporting capacity among their managers continues to erode organizational accountability and governance credibility. This community service activity tackled that challenge through a three-phase participatory mentoring program involving 25 BUMDes managers from three villages in Samosir Regency, North Sumatra namely BUMDes Marsada Tahi, BUMDes Hutanamora, and BUMDes Saoloan. The intervention progressed sequentially through a needs-assessment Forum Group Discussion (FGD), a two-day intensive SAK EMKM-focused workshop, and four rounds of direct field mentoring. Effectiveness was measured using a one-group pre-test–post-test design and analyzed with a paired-samples t-test. Findings revealed a highly significant improvement in mean knowledge scores from 42.6 to 79.3 (an 86.2% gain; t = −18.42; p < 0.001; df = 24). At program conclusion, 88% of participants had independently produced SAK EMKM-compliant financial statements encompassing income statements and statements of financial position. Qualitative field observations confirmed a substantive shift from rudimentary cash-book recording toward disciplined double-entry bookkeeping practice. These results affirm the efficacy of structured, phased, practice-centered mentoring as a capacity-building strategy for rural economic entities and offer a transferable model for financial governance improvement across BUMDes in North Sumatra.
Leverage, Net Working Capital, and Firm Size on Financial Performance of Infrastructure Companies Listed on the Indonesia Stock Exchange Yohana Putri Evelina Silalahi; Septony Siahaan; Saur Melianna Sipayung; Dimita H P Purba
Manajemen: Jurnal Ekonomi Vol. 8 No. 1 (2026): Manajemen: Jurnal Ekonomi Vol 8 No 1 Maret 2026
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zfckhg75

Abstract

This study examines the effect of leverage, net working capital (NWC), and firm size on the financial performance of infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Financial performance is proxied by Return on Assets (ROA). A quantitative method with multiple linear regression analysis via SPSS 26 was employed, using a purposive sampling technique that yielded 16 companies (75 observations after outlier removal). Results show that leverage has a negative and significant partial effect on ROA; NWC has a negative and significant partial effect on ROA; firm size has a negative and insignificant partial effect on ROA; and all three variables simultaneously exert a significant effect on ROA. The Adjusted R² equals 0.210, indicating these variables collectively explain 21.0% of the variation in financial performance
Pengaruh Modal Kerja Terhadap Profitabilitas Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021 Mitha Christina Ginting; Arthur Simanjuntak; Septony B Siahaan; Enjelina Patrisya Uli Br Sitorus
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/f3w1p342

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja terhadap tingkat profitabilitas pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 - 2021. Variabel dalam penelitian ini meliputi Perputaran Kas (X1), Perputaran Piutang (X2), Perputaran Persediaan (X3) dan Profitabilitas (Y). Penelitian ini menggunakan jenis penelitian verifikaktif dengan metode Explanatory Survey, yaitu metode yang digunakan dalam pengambilan sampel yaitu dengan purposive sampling. Hasil penelitian secara parsial, Ada pengaruh positif tidak signifikan Perputaran Kas terhadap Porfitabilitas, Ada pengaruh positif signifikan Perputaran Piutang terhadap Profitabilitas, Ada pengaruh positif tidak signifikan Perputaran Persediaan terhadap Profitabilitas. Sedangkan hasil secara simultan Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan berpengaruh signifikan terhadapat Profitabilitas
Information Systems And Capabilities Auditors Investigative To Effectiveness Implementation Audit Procedure In Proving Fraud (Case Study of the Regional Inspectorate of Karo Regency) Septony B Siahaan; Arthur Simanjuntak; Wesly A Simanjuntak; Mulatua P Silalahi; Depi Erosna Br Tarigan
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/g48jg758

Abstract

This study aims to examine and analyze the effect of accounting information systems and the ability of investigative auditors on the effectiveness of implementing audit procedures in proving fraud . this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression and hypothesis testing. The independent variables in this study are the flow of accounting information systems and the ability of investigative auditors while the dependent variable is the effectiveness of the implementation of audit procedures in proving fraud. The total population in this study was 47 with use purposive sampling . This study uses primary data. The data analysis used was multiple linear regression with Microsoft Excel and software programs Statistical Package for the Social Sciences (SPSS) 25. The results of this study prove that simultaneously the accounting information system and the investigative auditor's ability have a significant effect on the effectiveness of implementing audit procedures in proving fraud. the effectiveness of the implementation of audit procedures in proving fraud . Study This is the development of research previously by proving that accounting information systems and the ability of investigative auditors influence the effectiveness of the implementation of audit procedures in proving fraud. Study done at the Regional Inspectorate of Karo Regency
Socialization of the Implementation of ISAK 335 in Orphanages in Medan City Sahala Purba; Septony B Siahaan; Kuras Purba; Wie Shi Wudjud; Santy Aji Sitohang
Dinamika: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2025): Mei-Agustus 2025
Publisher : LPPI Yayasan Almahmudi bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/dinamika.v2i1.15

Abstract

The purpose of this service is so that every orphanage in Indonesia, especially in Medan City, can implement ISAK 335 in preparing its financial reports, so that large donors can trust the money they donate to the orphanage. The method used in this socialization is by interviewing first, then conducting socialization of accounting records to financial reporting in accordance with the provisions in force in Indonesia. The place of this socialization was carried out at the Full Hope Orphanage located on Jl. Pembangunan, Beringin, Medan Selayang District, Medan City. And the Pelita Harapan Orphanage located on Jalan Piala, No. 21A Sei Putih Tengah, Medan Petisah. The implementation time was December 8-9, 2024. The result of this socialization was that the orphanage owners felt awkward because so far they did not know that there were special financial reporting standards for orphanages, because they only recorded their finances in the form of cash receipts and cash disbursements, and even then it was done on the notice board at the orphanage. The result of this service was that the two orphanages only recorded their finances in the form of cash inflows and cash outflows, without following the applicable standards.
Pengaruh Profesionalisme, Independensi, Akuntabilitas dan Kompetensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan Rizka Teti Bertasi Br Sirait; Rifaldo Jusye Ginting; Ruth Gratia Harianja; Ronald Hasudungan Rajagukguk; Septony Benyamin Siahaan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.20353

Abstract

Kualitas audit merupakan fondasi utama dalam menjaga kredibilitas laporan keuangan dan kepercayaan publik terhadap profesi akuntan. Namun, kualitas tersebut masih dipengaruhi oleh profesionalisme, independensi, akuntabilitas, dan kompetensi auditor. Penelitian ini bertujuan menganalisis pengaruh keempat faktor tersebut terhadap kualitas audit pada Kantor Akuntan Publik di Kota Medan. Penelitian menggunakan pendekatan kuantitatif kausal dengan data primer yang diperoleh melalui kuesioner kepada auditor yang dipilih secara purposif. Data dianalisis menggunakan regresi linier berganda setelah melalui pengujian validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan bahwa profesionalisme, independensi, akuntabilitas, dan kompetensi berpengaruh positif dan signifikan terhadap kualitas audit, baik secara parsial maupun simultan. Kompetensi menjadi faktor yang memberikan pengaruh paling dominan. Temuan ini menegaskan bahwa peningkatan kualitas audit memerlukan penguatan kapasitas teknis auditor, pemeliharaan independensi, peneguhan tanggung jawab profesional, serta pengawasan yang konsisten terhadap kepatuhan pada Standar Profesional Akuntan Publik.
Pengaruh Earning Per Share (EPS), Return On Equity (ROE), Current Ratio (CR), Dan Debt To Equity Ratio (DER) Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Priscillia Handinata; Ronald Hasudungan Rajagukguk; Septony Benyamin Siahaan
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9590

Abstract

Industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia menghadapi berbagai tantangan, seperti fluktuasi harga komoditas, peningkatan biaya produksi, ketidakpastian ekonomi global, dan regulasi lingkungan yang semakin ketat. Kondisi ini berdampak pada penurunan harga saham dan melemahnya permintaan dari sektor hilir. Untuk bertahan, perusahaan dituntut untuk beradaptasi, berinovasi, serta meningkatkan efisiensi operasional. Dalam hal ini, investor memiliki peran penting karena menyediakan modal, mendorong efisiensi, serta meningkatkan daya saing dan pertumbuhan perusahaan. Harga saham menjadi indikator utama dalam pengambilan keputusan investasi karena mencerminkan nilai dan kinerja perusahaan. Beberapa faktor keuangan yang memengaruhi harga saham antara lain Earning Per Share (EPS), Return on Equity (ROE), Current Ratio (CR), dan Debt to Equity Ratio (DER). EPS dan ROE mencerminkan kemampuan perusahaan menghasilkan laba dan menggunakan modal secara efisien, CR menunjukkan kemampuan melunasi kewajiban jangka pendek, sedangkan DER mengindikasikan tingkat ketergantungan pada utang. DER yang tinggi bisa menurunkan minat investor karena menunjukkan risiko keuangan yang tinggi. Penelitian ini menggunakan purposive sampling dari 95 perusahaan sektor industri dasar dan kimia yang terdaftar di BEI periode 2019–2022. Sebanyak 36 perusahaan dikeluarkan karena tidak secara konsisten mempublikasikan laporan keuangan, sehingga jumlah sampel akhir adalah 59 perusahaan dengan total 236 data selama 4 tahun pengamatan. Hasil penelitian menunjukkan bahwa EPS, CR, dan DER berpengaruh signifikan secara parsial terhadap harga saham, sedangkan ROE tidak berpengaruh signifikan secara parsial. Secara simultan, EPS, ROE, CR, dan DER berpengaruh dan signifikan terhadap harga saham.
Determinan Nilai Perusahaan: Peran Mediasi dan Moderasi Faktor Lingkungan pada Perusahaan Manufaktur Indonesia Merry Anna Napitupulu; Junika Napitupulu; Septony B. Siahaan; Darusalam
Jurnal Ilmiah METHONOMI Vol. 12 No. 1 (2026): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol12No1.pp75-92

Abstract

This study examines the effects of green innovation (GI), environmental performance (EP), and institutional ownership (KI) on firm value, with carbon emission disclosure (CED), green reputation (GR), and cost of capital (WACC) as parallel mediating variables, and media exposure (ME) and pollutive industry intensity (PI) as moderating variables. Using panel data from 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2021-2025 (215 firm-year observations), the study employs Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS 4.0 with 5,000-subsample bootstrapping. Results show: (1) green innovation and environmental performance positively and significantly affect all three mediators; (2) CED, GR, and WACC partially mediate the effects of GI and EP on firm value; (3) media exposure strengthens the CED-firm value relationship; and (4) pollutive industry intensity strengthens the effects of GI, EP, and CED on firm value. Institutional ownership has no significant direct effect on firm value (beta = 0.089; p = 0.217), a pattern plausibly linked to weaker monitoring incentives among diversified institutional investors in this emerging market. The final structural model explains 71.2% of the variance in firm value (R2 = 0.712). To the best of the authors' knowledge, this study is among the first to simultaneously test a three-channel parallel mediation model with double moderation in Indonesia's post-IDXCarbon (2023) capital market context.
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