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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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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

Background: 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.   Methodology 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   Findings : 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 Influence of Job Analysis, Workload Analysis, And Motivation On Employee Performance at The Investment and One-Stop Integrated Services Office of Simalungun Regency Butar - Butar, Lindu Verawati; 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/p56h4818

Abstract

This study aims to analyze the influence of job analysis, workload analysis, and motivation on employee performance at the Investment and One-Stop Integrated Services Office. A quantitative approach was used with a survey method, involving 52 respondents who are employees at the agency. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results of the study indicate that simultaneously, the three independent variables have a positive and significant effect on employee performance. Partially, job analysis has a positive and significant effect on employee performance. Similarly, workload analysis also has a positive and significant effect on employee performance. In addition, motivation has a positive and significant effect on employee performance. Based on these results, it can be concluded that improving the quality of job analysis, proper workload planning, and strengthening work motivation are effective strategies for enhancing employee performance in the government environment of Simalungun Regency
The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City Purba, Djuli Sjafei; Martina, Sri; Ferdila, Ferdila
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/hkxy0s78

Abstract

This study aims to analyze the influence of financial literacy and access to capital on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Siantar City, both partially and simultaneously. Financial literacy is assessed based on the understanding of basic financial concepts, the ability to prepare and manage budgets, knowledge of financial products, and the ability to interpret financial statements. Access to capital is measured through the ease of loan procedures, availability of financing information, relationships with financial institutions, and the ability to meet loan requirements. Financial performance is evaluated by indicators such as revenue growth, net profit, debt repayment ability, and operational cash flow stability. This research uses a quantitative approach with a survey method, employing closed-ended questionnaires. Data were analyzed using multiple linear regression and SmartPLS. The results indicate that both financial literacy and access to capital have a significant partial effect on financial performance, and a strong simultaneous influence when combined. These findings underscore the importance of enhancing financial literacy and improving financing access to support the sustainability of micro and small enterprises
Determinants of Stock Return Movements with Independent Commissioners as Moderating Variables in Wholesale and Retail Trade Companieson the Indonesia Stock Exchange Sembiring, Gavin Egianta; Simanjuntak, Arthur; Ginting, Mitha Christina; Sagala, Lamria
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/hr7tqn65

Abstract

This study aims to analyze the determinants of stock return movements with independent commissioners as moderating variables in wholesale and retail trade sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. This study was conducted to analyze the determinants / factors that influence stock returns, including profitability, capital structure and company size with independent commissioners as moderating variables, namely profitability, capital structure, and company size on stock returns, as well as testing the role of independent commissioners. The approach used is quantitative with the moderated regression analysis (MRA) method using the SPSS 26 application. The research sample amounted to 26 companies. The results showed that partially Profitability has a positive and significant effect on Stock Returns, Capital structure has a negative and significant effect on Stock Returns, Company size has a positive and insignificant effect on Stock Returns. Profitability, Capital Structure, and Company Size simultaneously have a significant effect on the Stock Return variable. Independent commissioners are able to moderate the relationship between profitability and stock returns significantly. independent commissioners are able to moderate the relationship between capital structure and stock returns significantly. Independent commissioners are not able to moderate the relationship between company size and stock returns significantly
The Effect of Environmental Performance, Environmental Cost and Environmental Disclosure on Financial Performance of Energy Sector Companies Listed on The Indonesia Stock Exchange 2021-2023 Hutajulu, Romaida; Purba, Dimita H; Sagala, Lamria; Pasaribu, Dompak
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: 10.36985/6agzcn13

Abstract

This study aims to analyze the influence of Environmental Performance, Environmental Cost, and Environmental Disclosure on Financial Performance. This study was conducted on energy sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period . This study was conducted to analyze factors influencing Financial Performance, including Environmental Performance, Environmental Cost, and Environmental Disclosure. The approach used was quantitative with multiple linear regression analysis using SPSS 25. The research sample consisted of 17 companies. The results showed that partially environmental performance did not affect financial performance, partially environmental cost did not affect financial performance, and partially environmental disclosure did affect financial performance. Simultaneously, Environmental Performance, Environmental Cost, and Environmental Disclosure affected Financial Performance
The Effect of Profitability, Managerial Ownership and Dividend Policy on Corporate Value LQ-45 Companies Listed on The Indonesia Stock Exchange During The 2020 – 2023 Period Br Brahmana, Sonya Kristy; Purba, Dimitha H P; Ginting, Mitha Christina; Silitonga, Ivo Maelina
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/fgz7ap93

Abstract

The purpose of this study is to analyze the influence of profitability, managerial ownership, and dividend policy on firm value. The research problem is formulated as follows: whether profitability, managerial ownership, and dividend policy influence firm value. The sample used was 14 companies. The data used in this study were obtained from the annual financial reports of LQ-45 companies for the years 2020-2023. The population of companies in this study consisted of 45 LQ-45 companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. A total of 14 samples were used in this study, with sample selection using a purposive sampling method. Data analysis used descriptive statistics, classical assumption tests, and hypothesis testing with regression methods using SPSS 26. This type of research is a quantitative correlational study, which is intended to examine the relationship between variables. The analysis technique used was multiple linear regression. The results showed that profitability significantly influences firm value, managerial ownership significantly influences firm value, while dividend policy does not affect firm value. Profitability, managerial ownership, and dividend policy variables simultaneously have a significant effect on company value in LQ-45 companies listed on the Indonesia Stock Exchange for the 2020-2023 period
The Impact of Risk Management & Internal Audit on Credit Provision Policy at PT Bank Sumut Lotu Branch Zai, Farrel Arvid Faoloaro; Elisabeth, Duma Megaria; Sagala, Farida
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: 10.36985/6fy4z091

Abstract

This study aims to analyze the effect of risk management and internal audit implementation on credit policy at PT Bank Sumut Lotu Sub-Branch. The background of this research is the significant difference between credit disbursed and credit repaid, as well as the suboptimal implementation of risk management and internal audit in credit policy. This study uses an explanatory method with a quantitative approach. The research population consists of all employees in the credit division of PT Bank Sumut Lotu Sub-Branch, totaling 17 people, with saturated sampling technique so that the entire population is used as the sample. Data were collected through questionnaires using a Likert scale and analyzed using SPSS with multiple regression analysis technique. The results show that risk management has a negative and significant effect on credit policy (ttabel = 2,145; t = -6.132; p = 0.000), indicating that the stricter the implementation of risk management, the more conservative the credit policy becomes. Internal audit has a positive and significant effect on credit policy (β = 1.577; t = 8.416; p = 0.000), showing that effective internal audit improves the quality of credit policy. Simultaneously, both variables have a significant effect on credit policy with an F-calculated value of 36.463 (p = 0.000) and a coefficient of determination (R²) of 83.9%, indicating that both variables can explain 83.9% of the variation in credit policy. This study concludes that risk management and internal audit are two complementary functions in supporting the establishment of effective credit policies in banking
An Analysis of Balanced Scorecard Implementation as A Performance Evaluation Tool for Training Programs at the Department of Manpower, Pematangsiantar City, 2023 – 2024 Guechi, Sifa Aulia Shafira; Tarigan, Wico J; Martina, Sri
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
The Role of Integrated Reporting in Reducing Cost of Capital: Mediating Effect of Information Transparency Sagala, Farida; Ginting, Mitha Christina; Sagala, Lamria; Panjaitan, Rike Yolanda; Simanjuntak, M Doddy
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: 10.36985/7wwfsc65

Abstract

This research investigates how Integrated Reporting (IR) functions as a comprehensive disclosure mechanism for reducing the cost of capital through enhanced information transparency in publicly listed companies. Drawing upon signaling theory and stakeholder theory, this study examines how integrated reporting practices create value through improved disclosure quality and reduced information asymmetry between firms and capital providers. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 112 publicly listed companies across multiple countries (560 firm-year observations, 2020-2024), the research demonstrates that integrated reporting implementation significantly enhances information transparency (β = 0.618, p < 0.001) and directly reduces cost of capital (β = -0.421, p < 0.001). Information transparency substantially mediates the relationship between integrated reporting and cost of capital (indirect effect = -0.347, p < 0.001, VAF = 45.2%). The model explains 56.4% of information transparency variance and 61.7% of cost of capital variance. This study provides comprehensive empirical evidence of how integrated reporting frameworks transform corporate disclosure practices and financing efficiency in contemporary capital markets

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