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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 258 Documents
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The Influence of Taxpayers' Environment and Level of Trust On Taxpayer Compliance in Paying Land and Building Taxes in Nagori Tempel Jaya, Simalungun Regency Sriwiyanti, Eva; Tarigan, Wico J; Syafriani, Misni
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
Analysis of Company Financial Performance Before and After Acquisition (Case Study of PT Garudafood Putra Putri Jaya Tbk on PT Mulia Boga Jaya Tbk) Sriwiyanti, Eva; Nasution, Ulfah Rahmah Ika
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: 10.36985/8y80db18

Abstract

Financial performance is a description of a company's activities. Good financial performance can reflect the health conditions of good financial governance as well. The aim of this research is to analyze how the acquisition affects financial performance before and after the acquisition. The subject of this research used the acquiring companies PT Garuda Food Tbk and PT Mulia Boga Raya Tbk in the 2018-2022 period by examining the financial performance two years before and two years after the acquisition. This research is a type of comparative research, which means comparing financial performance between before and after the acquisition. The analysis in this research is measured using four financial ratios, namely Return On Assets (ROA), Return On Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). Based on the results of the analysis, it shows that there are significant differences in total ROA, ROE, CR, and DER before and after acquisition
Strategic Management Accounting and Digital Transformation: The Role of Big Data Analytics in Decision Making Siahaan, Septony B; Simanjuntak, Wesly Andri; Mesakh, Januardi; Silalahi, Mulatua; Napitupulu, Merry Anna
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/vsskcg83

Abstract

This research investigates how Big Data Analytics (BDA) functions as a transformative mechanism for enhancing Strategic Management Accounting (SMA) effectiveness through improved decision-making quality in the digital era. Drawing upon Resource-Based View theory, Dynamic Capabilities theory, and Information Processing theory, this study examines how big data analytics capabilities create competitive advantages through enhanced analytical depth and strategic decision quality. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 multinational corporations across multiple industries (640 firm-year observations, 2020-2024), the research demonstrates that big data analytics implementation significantly enhances strategic management accounting practices (β = 0.694, p < 0.001) and directly improves decision-making quality (β = 0.483, p < 0.001). Strategic management accounting substantially mediates the relationship between big data analytics and decision-making quality (indirect effect = 0.412, p < 0.001, VAF = 46.1%). The model explains 62.3% of strategic management accounting variance and 68.9% of decision-making quality variance. This study provides comprehensive empirical evidence of how digital transformation through big data analytics revolutionizes management accounting functions and organizational decision-making capabilities in contemporary business environments
The Influence of Digital Entrepreneurial Orientation on the Performance of MSMEs in Medan City Girsang, Meylida; khalishah, Khansa; Damanik, Erikson; Ananta, Cindy Tri
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/mfddme74

Abstract

This research investigates how Digital Entrepreneurial Orientation (DEO) influences the performance of Micro, Small, and Medium Enterprises (MSMEs) in Medan City through digital capability mechanisms. Drawing upon Resource-Based View theory, Dynamic Capability theory, and Technology-Organization-Environment framework, this study examines how digital entrepreneurial practices create value through enhanced operational efficiency, market reach expansion, and innovation capabilities among MSMEs. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 185 MSMEs in Medan (2023-2024), the research demonstrates that DEO significantly enhances digital capabilities (β = 0.712, p < 0.001) and positively influences MSME performance (β = 0.628, p < 0.001). Digital capabilities substantially mediate the relationship between DEO and MSME performance (indirect effect = 0.487, p < 0.001, VAF = 43.7%). The model explains 68.4% of digital capability variance and 61.9% of MSME performance variance. This study provides comprehensive empirical evidence of how digital entrepreneurial mindset transforms MSME competitiveness and sustainability in emerging market contexts, particularly in post-pandemic digital economy environments
Integrated CSR Reporting and Stakeholder Engagement: Implications for Management Accounting Systems Duma Megaria Elisabeth; Siahaan, Septony B; Napitupulu, Merry Anna; Silalahi, Mulatua P; Simanjuntak, Rimky Mandala Putra
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/ncvt4p05

Abstract

This research examines how integrated Corporate Social Responsibility (CSR) reporting influences stakeholder engagement effectiveness and subsequently transforms management accounting systems in publicly listed corporations. Drawing upon institutional theory, stakeholder theory, and contingency theory, this study investigates how CSR disclosure practices reshape internal management accounting mechanisms to support strategic decision-making and performance measurement. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 118 publicly listed companies across multiple industries (590 firm-year observations, 2020-2024), the research demonstrates that integrated CSR reporting significantly enhances stakeholder engagement quality (β = 0.647, p < 0.001) and directly influences management accounting system sophistication (β = 0.486, p < 0.001). Stakeholder engagement substantially mediates the relationship between integrated CSR reporting and management accounting systems (indirect effect = 0.392, p < 0.001, VAF = 44.6%). The model explains 58.7% of stakeholder engagement variance and 64.3% of management accounting system variance. This study provides comprehensive empirical evidence of how integrated CSR reporting frameworks drive internal management accounting transformation in contemporary organizational environments
Analysis of Fixed Asset Accounting Treatment According to PSAK NO. 216 at PT. Perkebunan Nusantara IV Unit Mayang Sriwiyanti, Eva; Tarigan, Wico J; Maharani, Selvi
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/g62yax10

Abstract

This study analyzes the compliance of fixed asset accounting treatment at PT Perkebunan Nusantara IV Unit Mayang with PSAK No. 216, which became effective on January 1, 2024. A descriptive qualitative method was used through documentation and interviews, by comparing the company’s practices with the standard. The results indicate that the implementation of PSAK No. 216 has generally been carried out well, particularly in asset recognition, subsequent measurement, straight-line depreciation, and derecognition supported by adequate documentation. However, several shortcomings remain, including suboptimal capitalization of inspection costs, inconsistent inclusion of import duties and trial production results in acquisition costs, and insufficient disclosure of revaluation and independent valuation. Overall, the implementation of the standard is good but still requires improvements to achieve full compliance
Sales Growth, Liquidity, and Firm Size on Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange Lumban Gaol, Gebi Foresa; Simanjuntak, Arthur; Saragih, Rintan; Gultom, Robinhot
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jnmamt06

Abstract

This study examines the effect of sales growth, liquidity, and firm size on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Profitability is proxied by Return on Assets (ROA). A quantitative causal method with multiple linear regression analysis via SPSS 26 was employed. Purposive sampling yielded 29 companies (82 observations after outlier removal). Results show that sales growth has a positive and significant partial effect on ROA; liquidity has a positive but insignificant partial effect; firm size has a negative and insignificant partial effect; and all three variables simultaneously exert a significant effect on ROA. The Adjusted R² is 0.143, indicating 14.3% of profitability variation is explained by the model
The Effect of Green Innovation, Environmental Performance, and Carbon Emission Disclosure on the Firm Value of Basic Materials Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Marpaung, Amsal Steven Trian; Simanjuntak, Arthur; Simanjuntak, Gracesiela Yosephine; Napitupulu, Merry Anna
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6k3snf51

Abstract

This research is conducted to investigate and evaluate the relationship between Green Innovation, Environmental Performance, and Carbon Emission Disclosure on Firm Value in companies operating within the Basic Materials sector listed on the Indonesia Stock Exchange during the 2021–2024 period. The study adopts a quantitative methodology and utilizes purposive sampling to obtain 39 firms that satisfy the predetermined research criteria. Informasi analysis is performed using IBM SPSS Statistics version 26, applying multiple linear regression to assess the interaction patterns among the examined variables. The empirical results indicate varying effects of the independent variables on Firm Value. Individually, Green Innovation shows a statistically significant positive effect on Firm Value among Basic Materials companies. In contrast, Environmental Performance presents a negative and statistically insignificant association with Firm Value. Similarly, Carbon Emission Disclosure demonstrates a negative but insignificant influence on Firm Value. However, when tested simultaneously, the three independent variables jointly exhibit a significant effect on Firm Value. Furthermore, the coefficient of determination analysis reveals that Green Innovation, Environmental Performance, and Carbon Emission Disclosure collectively account for 7. 3% of the variation in Firm Value, while the remaining 92. 7% is explained by other variables outside the research model. This study contributes to the literature by providing a broader understanding of how corporate environmental initiatives relate to firm value. The findings offer practical implications for investors and corporate management in formulating strategic and well- informed decisions. In addition, both theoretical and practical implications encourage further exploration of the role of Green Innovation, Environmental Performance, and Carbon Emission Disclosure in shaping Firm Value, particularly in the current masa where environmental sustainability has become a critical corporate responsibility
The Role of Financial Performance as a Mediating Variable in the Effect of Environmental Disclosure on Stock Performance in Mining and Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Simamora, Sri Hartati; Simanjuntak, Arthur; Simanjuntak, Rimky Mandala; Napitupulu, Merry Anna
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/h8agx749

Abstract

This study aims to analyze the effect of environmental disclosure on financial performance and stock performance, as well as to examine the role of financial performance as a mediating variable in the relationship between environmental disclosure and stock performance in mining and energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The study uses secondary data from annual reports, financial statements, and sustainability reports of 29 sample companies selected through purposive sampling, yielding 116 total observations. Environmental disclosure is measured using the Environmental Disclosure Index (EDI) based on 34 indicators from GRI 4 Environmental Category, financial performance is proxied by Return on Assets (ROA), and stock performance is measured using annual stock return. The analysis employs simple linear regression and mediation testing using the Baron & Kenny method through SPSS 26. The results show that: (1) environmental disclosure has a significant effect on financial performance, with R = 0.192, R² = 0.037 (3.7%), and sig. = 0.067; (2) financial performance has no significant effect on stock performance, with a regression coefficient of 0.722 and sig. = 0.239; (3) environmental disclosure has no significant effect on stock performance, with a regression coefficient of −0.292 and sig. = 0.346; and (4) financial performance is unable to mediate the effect of environmental disclosure on stock performance, as all mediation paths are statistically insignificant. These findings indicate that the Indonesian capital market has not yet optimally responded to environmental information in investment valuation for the mining and energy sectors, which may be attributed to the low level of investor ESG literacy, the dominance of external factors such as commodity price volatility and government policy, and the varying quality of environmental disclosures
The Effect of Media Exposure, Profitability, and Green Accounting on Corporate Social Responsibility Disclosure in Healthcare Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Hutagalung, Novi Jelpiani M; Silalahi, Mulatua P; Napitupulu, Merry Anna; Purba, Sahala
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Forthcoming issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ztjw9y51

Abstract

This study aims to examine and analyze the influence of Media Exposure, Profitability, and Green Accounting on Corporate Social Responsibility (CSR) Disclosure in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Using a quantitative research approach with purposive sampling, this study obtained 12 companies from a population of 38 healthcare companies as the final sample. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results show that partially, Media Exposure has a negative and significant effect on CSR Disclosure (β = -0.156, Sig. = 0.007), while Profitability has a positive but insignificant effect on CSR Disclosure (β = 0.022, Sig. = 0.861), and Green Accounting has a negative and insignificant effect on CSR Disclosure (β = -0.516, Sig. = 0.520). Simultaneously, the three independent variables (Media Exposure, Profitability, and Green Accounting) do not have a significant effect on CSR Disclosure (F = 2.801, Sig. = 0.052). The coefficient of determination (Adjusted R²) is 10.9%, indicating that 89.1% of the variation in CSR Disclosure is explained by other factors outside this model. These findings contribute to the literature by highlighting the unique characteristics of the healthcare sector—particularly during the COVID-19 pandemic transition period—in shaping corporate sustainability reporting behavior

Page 25 of 26 | Total Record : 258

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