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Jurnal Ilmiah Accusi
Published by Universitas Simalungun
ISSN : -     EISSN : 26205815     DOI : https://doi.org/10.36985
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Accusi (EISSN : 2620-5815) is a journal published by the Accounting Study Program, Faculty of Economics, Simalungun University which contains scientific articles on Accounting. The results of the research published in this journal are expected to increase the repertoire of knowledge in the field of Accounting as well as make a means for professionals from the business world, education, or researchers to disseminate the development of science and technology in the field of Accounting through the publication of research results. The Accusi Scientific Journal is published periodically every May and November
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 238 Documents
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The Role Of Financial Inclusion And Financial Planning In Reducing Poverty Levels In Tanah Jawa District, Simalungun Regency Sinaga, Mahaitin H; Purba, Djuli Sjafei
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/dfa51s47

Abstract

This study aims to analyze the influence of financial inclusion and financial planning on poverty levels in Tanah Jawa District, Simalungun Regency. Poverty remains a major issue hindering development in Indonesia, especially in regions with low welfare levels. Financial inclusion, as an effort to expand public access to formal financial services, is believed to improve welfare and reduce poverty. Additionally, sound financial planning is considered a crucial factor in managing individual and family economic resources to achieve stability and improve quality of life. The research method employed is quantitative with a survey approach, involving the population of Tanah Jawa District as the research sample. Data analysis was conducted using multiple linear regression to test the relationship between financial inclusion and financial planning variables on poverty levels. The results indicate that financial inclusion and financial planning simultaneously have a significant effect on reducing poverty levels in the area. These findings suggest that improving financial access and planned financial management can be effective strategies in poverty alleviation. Therefore, it is recommended that local governments and financial institutions strengthen financial inclusion programs and provide financial planning education to the community to support sustainable poverty reduction.
An Analysis Of The Influence Of Digital Accounting System Integration And Financial Literacy On The Financial Performance Of MSMES In The Era Of Industry 4.0 Martina, Sri; Girsang, Christin Imelda
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: 10.36985/4x2nkq39

Abstract

This study examines the influence of digital accounting system integration and financial literacy on the financial performance of MSMEs in the era of Industry 4.0. The central issue lies in the underutilization of digital technology and the low financial literacy levels among MSME actors. The aim of this research is to analyze the extent to which these two variables affect financial performance. This study employs a descriptive quantitative method through a survey conducted among selected MSME participants. Data were collected via questionnaires and analyzed using SmartPLS. The findings reveal that the digital accounting system exerts a dominant influence, while financial literacy also contributes significantly. This research highlights the critical role of integrating technology and financial education in fostering sustainable financial performance for MSMEs
Evaluation Of the Influence of Good Corporate Governance On The Level of Financial Health of PT Telkom Indonesia TBK For The Period 2019 – 2023 Tarigan, Wico Jontarudi; Purba, Djuli Sjafei; Purba, Desmi Triyanti
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/hwgfmr18

Abstract

Study This aiming for analyze the influence of Good Corporate Governance (GCG) on health finance of PT. Telkom Indonesia Tbk during period 2019 to 2023. Variables independent used​ covering size of the board of commissioners, size directors, and audit committee, while variable dependent is indicator health finance in the form of Return on Assets (ROA) and Return on Equity (ROE). Method research used​ is quantitative with approach multiple linear regression analyzed​ use device SPSS software. Data used is secondary data obtained​ from report finance PT. Telkom Indonesia Tbk's annual report published in a way officially on the Indonesia Stock Exchange (IDX). The results of the analysis show that in a way simultaneous GCG variables have an effect on ROA, but No significant towards ROE. In partial, size board of directors own influence positive significant on ROA, whereas the size of the board of commissioners and audit committee is not show influence significant to second indicator finance. This indicates that effectiveness of governance companies, in particular role directors, contributing to the improvement health finance company. Implications from study This important for management of state-owned enterprises in increase transparency, accountability and performance finance through implementation principles of effective GCG. Research This also provides recommendation for investors and stakeholders interest for consider governance aspects​ in taking decision investment and supervision company
EFFECT OF PHILANTHROPY ON COMPANY VALUE (Empirical Study on Primary Consumer Goods Companies Listed on the Indonesia Stock Exchange within 2018-2022) Hutagaol, Hendriko; Simanjuntak, Arthur; Ginting, Mitha Christina; Silalahi, Mulatua
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: 10.36985/0n14nq48

Abstract

Price Book Value (PBV) is perception of investor about sucesss of any corporate. High and superior Price Book Value (PBV) will make share and prospect of market of corporate will brighter in future. Many factors influencing Price Book Value (PBV), including philanthropy. Philanthropy (Corporate Philanthropy) is one of the Corporate Social Responsibility items as an important element in improving the company's character. The present study is a quantitative one using an associative approach, aimed to analyze effect of philanthropy on Price Book Value (PBV) using time series data obtained from the financial statements of Primary Consumer Goods Companies listed on the IDX within 2018-2022. The population consisted of 32 primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The number of samples was of 21 x 5 years of observation period = 105 issuer data. The research data analysis used a simple linear regression analysis. Philanthropy partially has a significant effect on Price Book Value (PBV). It is indicated by the t-value X (13,034)> t-table (1.97) and p-value (0.000) <0.05. The magnitude of the effect of philanthropy on Price Book Value (PBV) is of is 62.3%. It is recommended that primary consumer goods companies listed on the Indonesia Stock Exchange pay more attention to aspects that affect company value (PBV) so that company value (PBV) can be further increased
The Impact of Capital Structure, Liquidity, And Firm Size OnFinancial Performance an Empirical Study Of Technology Companies Listed on The Indonesia Stock Exchange (2020 - 2023) Simbolon, Roma; Goh, Thomas Sumarsan; Simanjuntak, Arthur; Elisabeth, Duma Megaria
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/fj4y6v92

Abstract

In the era of globalization and evolving economic factors, Indonesian businesses must demonstrate resilience within increasingly competitive environments. Corporate financial health serves as a critical indicator of operational efficiency, asset utilization effectiveness, business outcome realization, outstanding obligations management, and potential bankruptcy risks. Developing internal capabilities through technological advancement, product quality enhancement, human resource development, expenditure efficiency, and performance optimization represents a strategic approach to maintaining and improving corporate financial wellness. According to research by Sarwindah and Imronudin (2023), financial performance analysis seeks to evaluate how effectively a corporation adheres to appropriate and accurate principles when conducting its financial activities
The Target Costing Application Method in Production Cost Planning for Profit Optimization At CV. Raja Sutan Indo Tarigan, Vitryani; Saragih, Marintan
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/rgtw7f82

Abstract

The printing industry faces increasingly fierce competition, driven by advancements in digital technology and shifting consumer preferences. Companies can no longer rely on conventional business approaches that solely focus on traditional production costs. The instability of raw material prices, rising operational costs, and increasing quality demands necessitate that CV. Raja Sutan Indo develop a more modern and adaptive cost management strategy for market changes. Unlike the common practice where companies develop a product first, calculate its cost, set a selling price, and then market it, target costing employs the opposite approach. This study is a qualitative descriptive case study. The analysis process begins with data collection, followed by processing and simplification to ensure easier comprehension and analysis. The objective of this approach is to provide an accurate description and explanation of the conditions or events being examined. The research findings are as follows: 1. The implementation of the Target Costing method at CV. Raja Sutan Indo can serve as a guideline for determining production costs more efficiently. Through the implementation of Target Costing, the company has the potential to reduce costs by up to 47% compared to the total costs incurred before the method was applied. 2. The application of the Target Costing method has proven to have a positive impact on increasing company profit by controlling various costs arising during the production process. Before the implementation of this method, the profit margin for printing products ranged from only 49% to 61%. However, after target costing was implemented, the company successfully achieved its targeted profit level of 70%. The results of this research are also expected to contribute to the development of management accounting science, especially concerning the discussion of the Target Costing method, profit optimization, and production cost efficiency
The Ineffectiveness of Standard Operating Procedure Implementation In Influencing Performance, Motivation, And Organizational Behavior: A Case Study 0f The Regional Inflation Control Team (TPID) 0f Simalungun Regency Paturuan, Lea Elisabeth; Sipayung, Tuahman; Purba, Tioner
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/x1yh7j43

Abstract

This study examines the ineffective implementation of Standard Operating Procedures (SOPs) in enhancing performance, motivation, and organizational behavior within the Regional Inflation Control Team (TPID) of Simalungun Regency. The research aims to analyze how SOPs relate to these three variables simultaneously. A qualitative descriptive method with a phenomenological approach was employed. Data were collected through in-depth interviews and document analysis involving various government agencies and TPID stakeholders. The findings reveal that SOPs function more as administrative formality than as practical tools. Low motivation and fragmented organizational behavior further hindered SOP effectiveness. The study concludes that the success of SOPs depends not merely on their formal presence but on how they are supported by motivational structures and behavioral alignment within the organization
Analysis of The Implementation of The Internal Control System Of Cash Expenditure in The Regional Financial and Revenue Management Agency of Pematangsiantar City Saragih, Marintan; Tarigan, Vitryani; Nababan, Rina Tania
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/z52ky067

Abstract

According to Government Regulation Number 60 of 2008, the Internal Control System is a process that is integrated into every action and activity of the organization, which is carried out continuously by the leadership and all employees. The aim is to provide adequate assurance of achieving organizational goals through effective and efficient implementation of activities, reliability of financial reporting, security of state assets, and compliance with laws and regulations. This study aims to determine how the implementation of the Internal Control System for Cash Disbursements is carried out at the Regional Revenue and Financial Management Agency of Pematangsiantar City. The method used in this study is a qualitative approach. The results of the study indicate that the implementation of the system has been running well and includes a number of internal control components in accordance with the provisions applicable to cash disbursement procedures
Strategic Management of Tourism Development to Attract Tourist Interest in Tigaras, Simalungun Regency Sinaga, Sadariahma; Saragih, Hisarma; Sipayung, Tuahman
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/cvzt3j05

Abstract

This study is motivated by the low number of tourist visits to the Tigaras area in Simalungun Regency, despite its significant tourism potential in terms of natural beauty and cultural richness. The main issue lies in the ineffective management strategies implemented by local stakeholders. The aim of this research is to identify the tourism potentials that can be developed, analyze the factors hindering the increase in tourist visits, and formulate appropriate tourism management strategies to attract more visitors. This study employs a descriptive qualitative approach, utilizing data collection techniques such as interviews, observations, and document analysis. The data were analyzed using the interactive model of Miles and Huberman and the SWOT framework. The results reveal that tourism development in Tigaras faces various challenges, including inadequate infrastructure, limited human resource capacity, weak promotional efforts, and poor coordination among stakeholders. The study concludes that an integrated, participatory, and locally-based management strategy is crucial to transform Tigaras into a competitive and sustainable tourism destination
Investment Decisions, Financing Decisions, And Dividend Policies On Company Value with GCG As A Moderating Variable In The Automotive Subsector On The Idx For The Period 2020-2023 Saragih, Jeremy Herison; Purba, Sahala; Siahaan, Septoni Benyamin; Silitong, Ivo Maelina
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/jfsmtt31

Abstract

Price Book Value (PBV) is perception of investor about sucesss of any corporate. High and superior Price Book Value (PBV) will make   share and prospect of market of corporate will brighter in future. Many factors influencing Price Book Value (PBV), including philanthropy. Philanthropy (Corporate Philanthropy) is one of the Corporate Social Responsibility items as an important element in improving the company's character. The present study is a quantitative one using an associative approach, aimed to analyze effect of philanthropy on Price Book Value (PBV) using time series data obtained from the financial statements of Primary Consumer Goods Companies listed on the IDX within 2018-2022. The population consisted of 32 primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The number of samples was of 21 x 5 years of observation period = 105 issuer data. The research data analysis used a simple linear regression analysis.x Philanthropy partially has a significant effect on Price Book Value (PBV). It is indicated by the t-value X (13,034)> t-table (1.97) and p-value (0.000) <0.05. The magnitude of the effect of philanthropy on Price Book Value (PBV) is of is 62.3%. It is recommended that primary consumer goods companies listed on the Indonesia Stock Exchange pay more attention to aspects that affect company value (PBV) so that company value (PBV) can be further increased

Page 11 of 24 | Total Record : 238

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