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All Journal Jurnal Intelek Dan Cendikiawan Nusantara METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Wesly Andri Simanjuntak
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ANALISIS FAKTOR YANG MEMPENGARUHI SISTEM INFORMASI AKUNTANSI KOMPUTERISASI PADA BKPAD KABUPATEN SAMOSIR Boike Sinurat; Sahala Purba; Wesly Andri Simanjuntak
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 1 (2024): FEBRUARI - MARET 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Adapun tujuan dari riset ini adalah untuk mengetahui dan menganalisis faktor yang mempengaruhi penerapan sistem informasi akuntansi komputerisasi pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Samosir secara parsial maupun secara simultan. Adapun metode riset yang peneliti gunakan adalah metode kuantitatif dengan data primer yaitu menyebarkan kuisioner kepada pegawai BPKAD Kabupaten Samosir. Populasi dalam riset ini adalah pegawai BPKAD Kabupaten Samosir dengan sampel purposive Sampling dengan kriteria Pegawai BPKAD Kabupaten Samosir yang merupakan pegawai negeri sipil maupun honor yang sudah bekerja minimal selama dua tahun dan kesehariannya secara langsung berkontribusi dalam implementasi sistem informasi akuntansi terkomputerisasi. Waktu riset pada bulan Maret – April 2023. Adapun hasil riset menyatakan bahwa Kemahiran Teknik Personal, Keterlibatan Pengguna, Keahlian Akuntansi dan Bantuan atasan berdampak positif dan signifikan terhadap implementasi sistem informasi akuntansi terkomputerisasi, sedangkan pelatihan dan pendidikan tidak berdampak dan tidak signifikan terhadap implementasi sistem informasi akuntansi terkomputerisasi. Pada uji simultan Kemahiran Teknik Personal, Keterlibatan Pengguna, pelatihan dan pendidikan Keahlian Akuntansi serta Bantuan atasan berdampak secara bersama-sama terhadap implementasi sistem informasi akuntansi terkomputerisasi di BPKAD Kabupaten Samosir.
The Influence of Sustainability Reportdisclosure on Financial Perfomance Energy Sector Companies Listed the Indonesia Stock Exchange (IDX) Period 2021-2024 Sembiring, Riska; Duma Megaria Elisabeth; Farida Sagala; Wesly Andri 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.pp108-118

Abstract

This study aims to investigate and analyze the extent to which sustainability report disclosure influences the financial performance of companies operating within the energy sector that are officially listed on the Indonesia Stock Exchange (IDX). The sampling technique employed in this research is purposive sampling, applied to a population comprising 91 energy sector companies. From this population, a total of 10 energy sector companies listed on the Indonesia Stock Exchange were selected as the final research sample, accessed through the official IDX website at www.idx.co.id. The research adopts a quantitative approach as its primary methodology, with multiple linear regression analysis serving as the main data analysis technique used to examine the relationships between the variables under investigation. The findings of this study reveal that, when examined partially, economic performance demonstrates a positive yet statistically insignificant effect on financial performance, while environmental performance is found to exert a positive and statistically significant influence on financial performance. In contrast, social performance is shown to produce a negative and statistically insignificant impact on financial performance. However, when all three variables are tested simultaneously, the collective disclosure of economic performance, environmental performance, and social performance is found to have a significant and meaningful effect on financial performance as a whole. Furthermore, the results of the coefficient of determination test indicate that the combined variables of Economic Performance, Environmental Performance, and Social Performance are collectively capable of explaining approximately 13.7% of the total variation observed in the Financial Performance variable. The remaining 86.3% of the variation in financial performance is attributed to other variables and factors that were not incorporated into the regression model of the present study, suggesting that a broader range of determinants beyond those examined here may also play a substantial role in shaping the financial outcomes of energy sector companies listed on the Indonesia Stock Exchange.
The Effect of Market Value and BID–ASK Spread on Stock Holding Period in LQ45 Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Hutagalung, Itce; Arison Nainggolan; Tri Dharma Sipayung; Wesly Andri 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.pp42-52

Abstract

This study aims to determine whether market value and bid-ask spread affect the holding period. The population of this study consists of LQ 45 companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population includes 45 companies with the same sample that meets the criteria. The technique used is purposive sampling. The data analysis technique used is multiple linear regression. The results of the study show that partially, the independent variable market value has a significant effect on the stock holding period. The bid-ask spread does not have a significant effect on the stock holding period. Furthermore, simultaneous testing proves that market value and bid-ask spread have a significant effect on the stock holding period. In the coefficient of determination test, it was found that the variables market value and bid-ask spread can explain 83.6% of the holding period variable, while the remaining 16.4% is influenced by other variables outside the research model.
Co-Authors Arison Nainggolan Boike Sinurat Duma Megaria Elisabeth Farida Sagala Hutagalung, Itce Sahala Purba Sembiring, Riska Tri Dharma Sipayung