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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 Application of Responsibility Accounting as a Tool for Measuring Management Performance at PT Perkebunan Nusantara IV Regional II Kebun and PKS Adolina Perbaungan Sihombing, Cindy Erisha; Silalahi, Mulatua P; Nainggolan, Arison; Simanjuntak, Arthur
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/h8z75a86

Abstract

PT Perkebunan Nusantara IV Regional II Kebun Perbaungan operates within a framework that demands the achievement of clearly defined performance targets. Effective implementation of responsibility accounting is expected to improve management performance in conducting company activities, while in turn, effective management performance supports the optimal application of responsibility accounting, enabling the achievement of organizational goals. This study aims to analyze the application of responsibility accounting at PT Perkebunan Nusantara IV Regional II Kebun and PKS Adolina Perbaungan, and to examine how responsibility accounting is utilized as a tool for measuring management performance. A qualitative descriptive methodology was employed, with data collected through observation, interviews, and documentation techniques. The findings reveal that the average realized production costs exceeded the established budget, generating unfavorable variances particularly in palm oil production activities. This indicates that cost control was not yet operating optimally and requires more intensive managerial attention. Nevertheless, the responsibility accounting system functioned effectively as a management performance measurement tool, with evaluations carried out through internal management reports containing production realization data, cost utilization information, and target achievement results, followed by corrective actions for each identified deviation
Integration Of Sustainability Accounting in Management Control Systems And Its Impact on Company Performance Ginting, Mitha Christina; Sagala, Farida; Sagala, Lamria; Simanjuntak, Arthur; Simanjuntak, Gracesiela Yosephine
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/gmsdh841

Abstract

This study examines the integration of sustainability accounting within Management Control Systems (MCS) and its impact on company performance among publicly listed companies in Indonesia. Method: Using a quantitative approach, data were collected from 112 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Sustainability Accounting Integration (SAI) was measured using a composite index comprising environmental, social, and governance (ESG) disclosures, sustainability-linked performance indicators, and formal MCS–sustainability alignment. Company performance was measured using Return on Assets (ROA), Tobin's Q, and a balanced scorecard-based performance index. Structural Equation Modeling–Partial Least Squares (SEM-PLS) and panel data regression were employed for hypothesis testing. Findings: The results indicate that sustainability accounting integration significantly and positively affects both financial performance (ROA: β = 0.312, p < 0.001; Tobin's Q: β = 0.287, p < 0.001) and non-financial performance. MCS serves as a significant mediator between sustainability accounting practices and company performance, particularly through the planning and monitoring control subsystems. Companies in the extractive, manufacturing, and consumer goods sectors exhibited the strongest integration effects. Novelty: This study extends prior literature by empirically demonstrating the mediating role of MCS in translating sustainability accounting commitments into measurable performance outcomes, offering a novel integrated framework applicable to emerging market contexts
Analysis Of Accounts Receivable and Its Impact on The Going Concern Of Cu Bina Kasih Pematangsiantar (Period 2022–2024) Putri, Nurfika Dwi; Purba, Djuli Sjafei; Tarigan, Wico J
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/vftb9k49

Abstract

This study examines the management of accounts receivable and its implications for the going concern of CU Bina Kasih Pematangsiantar during the 2022–2024 period. Accounts receivable constitute the principal productive asset in savings and loan cooperatives because they arise directly from member lending activities and serve as a major source of institutional income. Accordingly, the quality of receivables management is closely associated with liquidity, cash flow, profitability, and the long-term continuity of cooperative operations. This study adopted a qualitative descriptive design. Data were obtained through interviews, observation, and documentation, and were analyzed using data reduction, thematic organization, and interpretive conclusion drawing. The findings indicate that receivables management at CU Bina Kasih had been implemented through credit approval, recording, monitoring, and collection procedures; however, its overall effectiveness remained limited. The cooperative continued to face problematic receivables, a moderate NPL ratio, and weak profitability throughout the study period. The findings also show that problematic receivables were influenced by both internal factors, including weaknesses in credit assessment and monitoring, and external factors, including members’ post-pandemic economic constraints. Most importantly, the study demonstrates that receivables quality had a direct impact on the cooperative’s going concern through its effects on liquidity, productive asset quality, and earnings capacity. The study concludes that sustainable cooperative operations depend not merely on the expansion of lending activity, but on the collectability, governance, and risk profile of the receivables portfolio
Audit Report Lag and Factors That Affect It in LQ45 Companies On The IDX Duma Megaria Elisabeth; Napitupulu, Merry Anna; Siahaan, Septony B; Panjaitan, Rike Yolanda
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: 10.36985/6tsbb603

Abstract

This study aims to analyze audit report lag and its determinants among companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) for the period 2020–2024. A quantitative approach was adopted using secondary data from annual reports and financial statements of 45 LQ45 companies. Variables examined include firm size, profitability, leverage, audit firm size, auditor opinion, audit committee, and solvability as independent variables against audit report lag as the dependent variable. Panel data regression with fixed effects estimation was employed. Results indicate that firm size (β = -3.812, p < 0.001), profitability (β = -2.147, p < 0.001), audit firm size (β = -8.423, p < 0.001), and audit opinion (β = -5.214, p < 0.001) significantly and negatively affect audit report lag. Leverage (β = 2.341, p < 0.001) shows a significant positive effect. The R² of 0.684 confirms that independent variables explain 68.4% of audit report lag variation. This study updates the literature by specifically focusing on LQ45 companies as Indonesia's blue-chip firms, offering the latest empirical evidence on determinants of audit report lag within Indonesia's evolving post-pandemic capital market context.
The Effect of Green Investment and Corporate Social Responsibility On The Financial Performance of Mining Companies Listed on The Indonesia Stock Exchange for the 2020-2023 Gea, Joni Kurniawan; Purba, Dimita Hemalli Premasari; Sembiring, Yosephine Natalitha; Simanjuntak, Arthur
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/cv9wrk63

Abstract

The purpose of this study is to analyze the effect of Green Investment and Corporate Social Responsibility factors on Company Value. The formulation of the research problem is whether Green Investment and Corporate Social Responsibility affect Financial Performance. The sample used was 12 companies. The data used in this study were obtained from the annual financial reports of Mining Sector companies in 2020-2023. The population of companies in this study consisted of 40 Mining sectors listed on the Indonesia Stock Exchange (IDX) in 2020-2023. A total of 10 samples were used in this study with sample selection using the purposive sampling method. The data analysis used was descriptive statistics, classical assumption tests and hypothesis testing with the regression method using SPSS 26. This study used a quantitative descriptive research design. The analysis technique used was multiple linear regression. The results showed that Green Investment has a positive effect on Financial Performance, Corporate Social Responsibility has no an effect on Financial Performance
Cash Flow Ratio Analysis and Fund Management Effectiveness: Evidence from Caffe Moral Sipayung, Tuahman; Tarigan, Wico J; Fitri, Elisa; Nainggolan, Raja Mangaratua
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/v251vf23

Abstract

This study aims to analyze cash flow in improving the effectiveness of fund management at Caffe Moral. A quantitative descriptive approach was employed using financial statement data for the 2022–2023 period. The data were analyzed using cash flow ratios, including the Operating Cash Flow Ratio, Capital Expenditure Ratio, and Total Debt Ratio. The findings show that Caffe Moral’s revenue increased from IDR 180,000,000 in 2022 to IDR 278,000,000 in 2023, while net income rose from IDR 61,380,000 to IDR 145,800,000. The Operating Cash Flow Ratio increased from 4.20 to 6.86 and was categorized as highly effective, indicating that operating cash flow was sufficient to cover current liabilities. The Total Debt Ratio also increased from 5.87 to 11.08, reflecting a strong ability to cover debt obligations. However, the Capital Expenditure Ratio remained below 1.00, increasing only from 0.52 to 0.68, indicating that operating cash flow was not yet fully sufficient to finance capital expenditures independently. These results suggest that Caffe Moral’s fund management was effective in terms of liquidity and solvency, but still requires improvement in investment financing. This study recommends strengthening cash flow planning, controlling expenditures, and prioritizing investment decisions to support more sustainable fund management
Human Resource Management Strategy in Supporting The Financial Stability of Medan City Msmes Sinurat, Siti Normi; Panjaitan, Maludin; Nadapdap, Kristanty M N; Sipayung, Saur Melianna
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/w4zq9285

Abstract

This study aims to analyze the effect of human resource management (HRM) strategies on the financial stability of micro, small, and medium enterprises (MSMEs) in Medan City. Using a quantitative approach with a survey method, data were collected from 215 MSMEs registered at the Cooperative and MSME Office of Medan City during the 2021–2024 period. HRM strategy was measured through a composite index encompassing recruitment and selection, training and development, compensation systems, and employee performance evaluation. Financial stability was measured using liquidity, profitability, solvency, and operating cash flow indicators. Data analysis employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) and multiple regression. The results indicate that HRM strategies have a significant and positive effect on MSME financial stability (β = 0.347; p < 0.001). Training and development and fair compensation systems proved to be the most influential HRM strategies. Business scale significantly moderates the relationship between HRM strategy and financial stability. This study contributes by integrating the competency-based HRM perspective into the financial stability framework of MSMEs in the local economic context of Medan City, offering an adaptive HRM strategy model for micro and small business actors in urban areas.
Green Accounting, Intellectual Capital, and Dividend Policy On Firm Value in Energy Companies Panjaitan, Frengky Samuel; Simanjuntak, Arthur; Mesakh, Januardi; 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/fk84sb10

Abstract

This study examines green accounting, intellectual capital, and dividend policy effects on firm value in Indonesian energy companies during 2021-2024. Using multiple linear regression on 48 observations from 12 companies, results show green accounting significantly negatively affects firm value (β = -0.168, p = 0.006), as environmental disclosure signals cost burdens to investors. Intellectual capital demonstrates positive but insignificant influence (β = 0.057, p = 0.230). Dividend policy exhibits significant positive effects (β = 0.324, p = 0.041), signaling financial strength. Simultaneous testing confirms significant collective effects (F = 3.759, p = 0.017), explaining 15.0% of firm value variance. Findings suggest integrated approaches balancing environmental practices, intellectual assets, and shareholder returns optimize value creation in energy sector contexts

Page 26 of 26 | Total Record : 258

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