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All Journal Jurnal Ilmiah Accusi
Wico J Tarigan
Simalungun University
Economics, Econometrics & Finance

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An Analysis of Balanced Scorecard Implementation as A Performance Evaluation Tool for Training Programs at the Department of Manpower, Pematangsiantar City, 2023 – 2024 Sifa Aulia Shafira Guechi; Wico J Tarigan; Sri Martina
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/zyymrf43

Abstract

This study aims to analyze the implementation of the Balanced Scorecard as a performance evaluation tool for job training programs at the Department of Manpower of Pematangsiantar City during 2023–2024. The Balanced Scorecard framework was applied through four perspectives: financial, customer, internal business processes, and learning and growth. The research uses a descriptive qualitative approach with primary data obtained from budget realization documents, interviews, observations, and questionnaires distributed to 139 training participants. The results show that, from the financial perspective, budget utilization in 2024 was more efficient compared to 2023. From the customer perspective, participant satisfaction regarding facilities, materials, and instructor quality was relatively high. The internal business process perspective indicates that the program was carried out systematically through structured planning, participant selection, and daily monitoring. From the learning and growth perspective, the institution demonstrated a strong commitment to competency development and collaboration with training partners. Overall, the Balanced Scorecard is proven to be effective as a performance evaluation tool and provides a comprehensive foundation for future program improvement
Analysis of the Implementation of SAK EMKM In the Preparation of Financial Statements for MSMES: A Case Study of Kafe Maurani Simalungun Regency Wico J Tarigan; Liharman Saragih; Mahaitin H Sinaga
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/sfqpgm37

Abstract

This study aims to examine the implementation of financial statement preparation for the Micro, Small, and Medium Enterprise (MSME) Kafe Maurani based on SAK EMKM and to describe the challenges encountered in its implementation. This study is a descriptive qualitative research employing a case study approach. Data collection was carried out through interviews. The results of the study indicate that the financial statements prepared are not yet in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Furthermore, the information presented in the financial statements remains simple and is still based on cash inflows and outflows. The challenges faced by the owner in preparing the financial statements include a lack of understanding of financial reporting and limited time allocation
Analysis Of the Influence of Financial Technology Peer-To-Peer (P2P) Lending and Payment Gateway on The Financial Performance Of MSMES In Pematangsiantar City Mahaitin H Sinaga; Wico J Tarigan; Sri Martina
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/e7f0ac64

Abstract

This study examines the influence of financial technology specifically Peer-to-Peer (P2P) Lending and Payment Gateway services on the financial performance of micro, small, and medium enterprises (MSMEs) operating within the Siantar Square culinary center in Pematangsiantar, Indonesia. Primary data were collected from 32 MSME respondents through a purposive sampling technique using structured questionnaires. The analysis employed validity and reliability tests, normality testing, multiple linear regression, partial t-tests, and simultaneous F-tests to assess the impact of the fintech variables. The findings reveal that P2P Lending does not exert a significant partial effect on MSME financial performance, indicating that digital lending has not yet translated into measurable financial improvement for local businesses. Conversely, Payment Gateway usage demonstrates a positive and significant effect, suggesting that digital payment systems enhance transaction efficiency, cash-flow management, and overall financial performance. The simultaneous F-test further confirms that both fintech variables collectively influence financial outcomes, with Payment Gateway acting as the dominant contributing factor. These results underscore the strategic importance of digital payment adoption, improved digital financial literacy, and supportive digital ecosystems in strengthening MSME financial performance in emerging regional markets
The Influence of Taxpayers' Environment and Level of Trust On Taxpayer Compliance in Paying Land and Building Taxes in Nagori Tempel Jaya, Simalungun Regency Eva Sriwiyanti; Wico J Tarigan; Misni Syafriani
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/f98ekq80

Abstract

This study examines the influence of the Taxpayer Environment and the Taxpayer Confidence Level on Land and Building Tax (LBT) Compliance in Nagori Tempel Jaya. Using a quantitative approach, data were collected from 74 respondents owning land and/or buildings through questionnaires and structured interviews. Multiple linear regression analysis was employed to assess both partial and simultaneous effects. The results demonstrate that the model is statistically robust, with the F-test indicating a significant joint influence of both predictors on taxpayer compliance (F = 395.616; p < 0.001). The t-test further reveals that the Taxpayer Environment (t = 10.778; β = 0.699) and the Taxpayer Confidence Level (t = 4.474; β = 0.290) each exert significant partial effects. The coefficient of determination suggests exceptionally strong explanatory power (R² = 0.918), indicating that 91.8% of the variance in taxpayer compliance is explained by the two variables. The findings highlight that compliance is shaped by the combined influence of social norms, community dynamics, and institutional trust. This study provides empirical evidence relevant for local governments in enhancing taxpayer compliance through strengthened community engagement, improved transparency, and better-quality public services
Co-Authors Eva Sriwiyanti Liharman Saragih Mahaitin H Sinaga Misni Syafriani Sifa Aulia Shafira Guechi Sri Martina