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All Journal Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Manajemen dan Bisnis FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Jurnal Manajemen Jurnal Ilmiah Smart Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ilmiah Raflesia Akuntansi Jurnal Manajemen dan Bisnis Journal of Tourism Economics and Policy Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Pengabdian Masyarakat Inovasi Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Basic and Applied Accounting Research Journal Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Ilmiah Smart Jurnal Ilmiah Accusi Jurnal Mahkota Bisnis (Makbis) METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Sagala, Lamria
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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The Influence Of Leverage, Corporate Governance And Capital Intensity On Tax Avoidance In Mining Companies Listed On The Indonesia Stock Exchange Year 2020 – 2023 Gracesiela Yosephine Simanjuntak; Arthur Simanjuntak; Farida Sagala; Mitha Christina Ginting; Lamria Sagala
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zp9jpc63

Abstract

This research aims to examine the influence of leverage, corporate governance and capital intensity on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2020-2023. Samples were taken using the purposive sampling method. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2020-2023. From this population of 43 mining companies, 9 mining companies were obtained as samples. Data were analyzed using multiple linear regression. The test results show that the variable profitability, leverage has a positive effect on tax avoidance. The board of commissioners and the audit committee as proxies of corporate governance as well as the capital intensity variable also show a positive influence on tax avoidance
Dampak Sustainability Reporting Terhadap Peningkatan Kinerja Perusahaan Sektor Keuangan Christina V Situmorang; Lamria Sagala; Farida Sagala; Duma Rahel Situmorang
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/a24k1753

Abstract

Sustainability reporting dan kinerja bisnis merupakan elemen penting yang telah dipelajari selama sepuluh dekade terakhir. Tujuan dari penelitian ini adalah untuk mengungkap apakah ada dampak sustainability reporting terhadap peningkatan kinerja perusahaan sektor keuangan yang tercatat di Bursa Efek Indonesia. Ini adalah penelitian kuantitatif dimana data kuantitatif dikumpulkan melalui sumber sekunder. Populasi penelitian saat ini meliputi perusahaan sektor keuangan di Bursa Efek Indonesia untuk tahun yang berakhir pada tahun 2022. Populasi pada penelitian ini berjumlah 139 perusahaan sektor keuangan yang terdiri dari sub industri: Bank, Consumer Financing, Spesialize Business Financing, Investment Management, Investment Banking & Brokerage Service, General Insurance, Life Insurance, Reinsurance, Financial Holdings and Investment Companies. Besar sampel penelitian ini adalah 70 perusahaan dari sektor keuangan. Penelitian ini menguji hipotesisnya dan variabel-variabelnya menggunakan perangkat lunak Partial Least Squares (PLS) untuk analisis data. Hasil penelitian saat ini menunjukkan bahwa sustainability reporting mempunyai dampak positif signifikan terhadap kinerja (ROA). Di sisi lain, sustainability reporting mempunyai dampak positif signifikan terhadap kinerja (ROE). Penelitian ini juga mempunyai implikasi praktis, dimana kami percaya bahwa para direktur harus berusaha untuk menyeimbangkan sustainability reporting dengan peningkatan kinerja perusahaan yang diharapkan. Selain itu, bukti empiris mengenai implikasi penelitian ini menunjukkan bahwa meskipun sebagian besar perusahaan sektor keuangan di Bursa Efek Indonesia yang ingin meningkatkan kinerjanya akhir-akhir ini berfokus pada sustainability reporting, mereka harus lebih fokus pada laporan ini dan melihat manfaat laporan ini bagi dunia usaha dalam mempromosikan bisnis. Hal ini juga menambah nilai pada penelitian ini, karena penelitian ini dapat dianggap sebagai salah satu penelitian yang dilakukan di Perusahaan sektor keuangan di Bursa Efek Indonesia tahun 2022. Hal ini memperkenalkan wawasan baru dalam kumpulan pengetahuan tentang peran sustainability reporting dalam meningkatkan kinerja perusahaan. Demikian pula dengan melakukan penelitian di bidang manajemen, bisnis, dan keuangan akan memberikan wawasan baru mengenai sustainability reporting, yang pada akhirnya dapat membantu perusahaan meningkatkan kinerjanya
Assistance in the Preparation of SAK EMKM-Based Financial Statements for BUMDes in Supporting Sustainable Governance Januardi Mesakh; Arthur Simanjuntak; Mitha Christina Ginting; Farida Sagala; Lamria Sagala; Ivo M. Silitonga; Apriani M. Sibarani; Gracesiella Y. Simanjuntak; Duma Rahel Situmorang; Sahala Purba; Arison Nainggolan; Yosephine N. Sembiring
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.pp118-123

Abstract

Village-Owned Enterprises (BUMDes) are one of the key instruments of village economic empowerment that require transparent and accountable financial management. However, most BUMDes managers lack adequate understanding of financial statement preparation based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community service activity aims to enhance the capacity of BUMDes managers in preparing SAK EMKM-based financial statements to support sustainable financial governance. The methods used were direct mentoring and participatory training involving 25 BUMDes managers in Deli Serdang Regency, North Sumatra. The activities were carried out in three stages: (1) socialization and problem identification, (2) financial statement preparation workshop, and (3) independent mentoring. The results showed a significant increase in participants’ understanding, with the average pre-test score of 42.6 rising to 79.3 in the post-test. A total of 88% of participants successfully prepared simple financial statements in accordance with SAK EMKM standards. This activity contributes to improving the accountability and transparency of BUMDes management as the foundation for sustainable governance.
The Influence of Green Intellectual Capital and Liquidity on Firm Value with Firm Size as a Moderating Variable (An Empirical Study of Industrial Companies Listed on the Indonesia Stock Exchange, 2021–2024) Gracesiela Yosephine Simanjuntak; Lamria Sagala
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/x9j6k032

Abstract

This study aims to examine the effect of Green Intellectual Capital and Liquidity on Firm Value, with Firm Size as a moderating variable. This study employs a quantitative research approach using secondary data in the form of financial statements and sustainability reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the official websites of the respective companies. The population consists of Industrials companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 224 observations from 56 companies over a four-year period. The results show that Green Intellectual Capital has no effect on Firm Value, while Liquidity has a negative effect on Firm Value. Firm Size does not moderate the effect of Green Intellectual Capital on Firm Value; however, Firm Size strengthens the effect of Liquidity on Firm Value
The Effect of Corporate Social Responsibility (CSR) Disclosure, Environmental Performance, And Environmental Cost on Financial Performance (Empirical Study on Industrials Companies Listed on the Indonesia Stock Exchange for the Period 2020–2025) Gracesiela Yosephine Simanjuntak; Mitha Christina Ginting; Farida Sagala; Lamria Sagala; Arthur Simanjuntak
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Forthcoming Issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/12mbzq07

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure, Environmental Performance, and Environmental Cost on Financial Performance in Industrials Companies Listed on the Indonesia Stock Exchange for the Period 2020–2025. The research sample was determined using a purposive sampling method, resulting in 10 companies observed over 6 years, producing an initial 60 firm-year observations, of which 3 were identified as outliers, leaving a final sample of 57 observations. The dependent variable, Financial Performance, is proxied by Return on Assets (ROA), while Environmental Performance is measured using the PROPER rating, Environmental Cost is measured as the ratio of total environmental costs to net income after tax, and CSR disclosure is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on GRI indicators. Hypothesis testing was conducted using multiple linear regression analysis with the assistance of SPSS 29 software. The results indicate that CSR disclosure has a positive and significant effect on Financial Performance (β = 0.325; sig. = 0.021), Environmental Performance has a positive and significant effect on Financial Performance (β = 0.291; sig. = 0.018), while Environmental Cost has no significant effect on Financial Performance (β = 0.243; sig. = 0.184). Simultaneously, the three independent variables significantly affect Financial Performance (F = 6.328; sig. < 0.001), with the model explaining 38.6% of the variation in ROA (Adjusted R² = 0.386)
Co-Authors Anita Kristina Sion Apriani M Sibarani APRIANI M. SIBARANI Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Br Ginting, Wulan Febriyanti Butarbutar, Riska Septiani AMT C. Ginting, Mitha Christina Silitonga Christina V Situmorang Christina V Situmorang Christina Verawaty Situmorang Dimita H. P. Purba Duma Megaria Elisabeth Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Ega Elteresia Br Ginting Farida Sagala Gaol, Musa Marolop Lumban Gavin Egianta Sembiring Ginting, Mitha C. GINTING, Mitha Chirstina Ginting, Mitha Christina Ginting, Mitha Cristina GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Ivo M. Silitonga Ivo Maelina Silitonga Jamaluddin Januardi Mesakh Jennifer Jeudi A. T. P. Sianturi Jimmy F. Naibaho Julianti Julianti, Julianti Junika Napitupulu Junita, Rahel Lenny Lenny M Doddy Simanjuntak M. M. Pasaribu Pasaribu Melanthon Rumapea Melisa Elizabeth Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Mulatua P Silalahi Mulatua Silalahi, Mulatua N.B. Marbun, Sondang Nadapdap, Kristanty M.N. Nadeak, Heri Necia Mita Novalina Pasaribu Ninta, Deva Nurwijayanti Panjaitan, Rike Y. Panjaitan, Rike Yolanda Paskalis Harus Damai Laia PUTRI JESICA SITORUS Rahel Junita Rasmulia Sembiring Ratna Ginting Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih Rintan Saragih, Rintan Robinhot Gultom Romaida Hutajulu Sahala Purba Sarmakti Situmorang Saur Melianna Sipayung, Saur Melianna Selamat Siregar Sembiring, Yosephine N. Septiola Hutagalung Septiola Hutagalung Lamria Septony B. Siahaan Sianturi, Riyan Andika Sibarani, Apriani M SIBARANI, APRIANI M. Silitonga, Ivo M. Simanjuntak, Faido M Simanjuntak, Faido M. P. Simanjuntak, Faido M.P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE SIMANJUNTAK, MARKUS DODDY Simanjuntak, Rimky M. P. SIMANJUTAK, Arthur SIMANULLANG, Randy Lorenza Siregar, Jeremia Siti Normi Situmorang, Christina V Situmorang, Christina Verawaty Sondang N.B. Marbun Thomas Sumarsan Goh Tina Sari Tambunan Tiur Rajagukguk, Tiur Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Vivi Valensya Br Karo Wesly Andri Simanjuntak Windya Permai Br Sirait Yolanda Panjaitan, Rike Yosephine Sembiring