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Wico J Tarigan
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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 270 Documents
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Analysis Of Application - Based Bill Transaction Information System  To Increase Customer Payment Awareness (Case Study Of PDAM Tirtauli Pematangsiantar City) Marintan Saragih; Vitryani Tarigan
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/exhqp269

Abstract

This study aims to analyze the accounting information system of cash receipts and expenditures at PDAM Tirtauli Pematangsiantar and assess the effectiveness of its implementation. Accounting information systems have an important role in managing financial data into accurate and usable information in decision-making. The research method used is a descriptive method with a qualitative approach. Data collection techniques are carried out through interviews, observations, and documentation. The results of the study show that the accounting information system for cash receipts and cash expenditures at PDAM Tirtauli has clear procedures and runs according to the provisions. However, in its implementation, there are still several weaknesses such as suboptimal separation of duties, lack of supervision, and documentation that is not well organized. This shows that internal control has not been running optimally. Therefore, improvements are needed in the system in order to increase the effectiveness and efficiency of cash management
Environmental Disclosure and Tax Compliance in Extractive Sector Firms with Profitability as Moderator Yuni Lestari Br Sitepu; Vicky Rosalia; Simpati Mellyginta Sinuhaji
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: 10.36985/92cn0369

Abstract

This study examines how environmental disclosure influences tax compliance in extractive sector companies in Indonesia, while also considering the role of firm size and profitability as a moderating factor. Using a quantitative approach, the study relies on secondary data drawn from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. The analysis is conducted using multiple linear regression with Moderated Regression Analysis (MRA). The findings show that environmental disclosure significantly improves tax compliance, whereas firm size does not have a significant effect. In addition, profitability strengthens the relationship between environmental disclosure and tax compliance, but does not moderate the relationship between firm size and tax compliance. These results highlight that greater environmental transparency is associated with higher tax compliance, particularly among firms with stronger financial performance
Accounting Information System Analysis of Death Insurance Claims Payment at PT Taspen (PERSERO) Pematangsiantar Branch Office Vitryani Tarigan; Marintan Saragih
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: 10.36985/23hy5d57

Abstract

This study aims to analyze the implementation and effectiveness of accounting information systems in the death insurance claim payment process at PT Taspen (Persero) Pematangsiantar Branch Office. The research method used is a qualitative approach with descriptive methods through data collection techniques including interviews, questionnaires, and documentation. The results show that the accounting information system has been implemented systematically from claim submission, document verification, data processing, to fund disbursement. The system is considered effective in improving efficiency, timeliness, and accuracy of information, although there are still obstacles such as incomplete documents affecting the process. Thus, the accounting information system plays an important role in supporting operational performance and service quality
Enhancing Digital Payment Efficiency: The Role of QRIS Perceived Usefulness and Ease of Use Elfina Okto Posmaida Damanik; Hengki Mangiring Parulian Simarmata; Sri Martina; Robert Tua Siregar
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/ejmwmc72

Abstract

This study investigates the influence of perceived Usefulness and ease of use on digital payment efficiency among university students who utilize QRIS in Indonesia. Positioned within the Technology Acceptance Model, the study aims to assess the post-adoption impact of these two constructs on transaction efficiency. A quantitative method was employed using Structural Equation Modeling (SEM) with SmartPLS 0.4 on a sample of 100 students. The instrument's reliability and validity were confirmed through outer loading, Cronbach's alpha, composite reliability, and AVE tests. Results indicate that perceived Usefulness has a more substantial effect (β = 0.546, p < 0.001) than ease of use (β = 0.335, p < 0.01) in enhancing payment efficiency. The model achieved a good fit (SRMR = 0.069; NFI = 0.796) and an R² of 0.716 for digital payment efficiency. These findings highlight the behavioral mechanisms through which students perceive payment efficiency and underscore the importance of utility perceptions in driving system performance. The article discusses these findings using theoretical reasoning from TAM and empirical evidence in fintech behavior studies to demonstrate how QRIS adoption can be optimized among digital-native users
Market Reaction to The Announcement of Energy Asset Integration: An Event Study of PT Chandra Asri Pacific Tbk (TPIA) Shares Sri Martina; Yoan Hendrawan Junpridan Saragih; Rohim Makumulloh
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/pg9b2297

Abstract

This study aims to analyze market reactions to the announcement of PT Chandra Asri Pacific Tbk.'s (TPIA) energy asset integration through the completion of the acquisition of Shell Energy and Chemicals Park in Singapore, which was integrated into Aster Chemicals and Energy. This research applies a quantitative approach using an event study method. The data consist of TPIA daily stock prices, market index data, trading volume, outstanding shares, and the official corporate announcement date. The event window covers five trading days before and five trading days after the effective event date. April 8, 2025, is used as the effective event date because it represents the first trading day after the transaction announcement and the stock exchange holiday period. Market reaction is measured using abnormal return, cumulative abnormal return, and trading volume activity. The results show a positive abnormal return of 7.90% on the effective event date and a positive cumulative abnormal return of 3.34% at the end of the event window. However, the paired sample t-test indicates no significant difference in abnormal return before and after the announcement, with a significance value of 0.763. The trading volume activity test also shows no significant difference, with a significance value of 0.449. These findings indicate that the energy asset integration announcement contains information descriptively, but it does not generate a strong and statistically consistent short-term market reaction. This study contributes to financial accounting, capital market, and sustainability accounting literature by explaining investor responses to strategic corporate actions related to business transformation and sustainability
The Effect of Investment Knowledge 0n Investment Interest Through The Mediating Role of Investment Risk Perception Among Gen Z Communities in Pematangsiantar City Mahaitin H Sinaga; Desmi Triyanti Purba; Liper Siregar; Sepbeariska Manurung
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/ps54d191

Abstract

This study examines the effect of investment knowledge on investment interest among Gen Z communities in Pematangsiantar City, with investment risk perception positioned as a mediating variable. Gen Z represents a productive demographic group with substantial potential to participate in investment activities; however, this potential must be supported by adequate investment knowledge and a rational understanding of investment risk. This study employed a quantitative research approach using primary data collected through questionnaires and interviews with 60 respondents. The respondents were selected using purposive sampling, with the sample limited to Gen Z individuals residing in Pematangsiantar City. The data were analyzed through validity testing, reliability testing, normality testing, coefficient of determination analysis, and hypothesis testing. The findings reveal that investment knowledge has a positive and significant effect on investment interest. Investment knowledge also has a negative and significant effect on investment risk perception, while investment risk perception has a negative and significant effect on investment interest. Furthermore, the results confirm that investment risk perception mediates the relationship between investment knowledge and investment interest. These findings imply that higher investment knowledge may strengthen investment interest both directly and indirectly by reducing excessive perceptions of investment risk among Gen Z communities
Regional Budget and Regional Development in Simalungun Regency: A Var Approach Kristianto Kristianto; Desmi Triyanti Purba; Resna Napitu; Johan Alfred Sarades Silalahi; Agung Yuda Permana
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: 10.36985/2h6axp23

Abstract

This study aims to determine the preparation and control of regional budgets in supporting regional development in Simalungun Regency and the use of the Vector Auto Regressive (VAR) Method to provide strategic recommendations in supporting regional development in Simalungun Regency. The research method used in this study is the VAR econometric method aimed at analyzing economic relationships using empirical data and statistical tools and this research design uses quantitative research with an econometric approach whose analysis emphasizes numerical data (numbers) processed by statistical methods. Data collection techniques used in this study are documentation and interviews. Based on the Impulse Response Function Analysis, the relationship between Regional Budget Preparation and Control on Regional Development is mutually influential, with temporary impacts before finally returning to stability. Therefore, budget preparation and control policies in Simalungun Regency must consider short-term and long-term impacts on regional development. More effective planning is needed to ensure that budget allocations not only support regional economic growth but also maintain fiscal balance in the long term
The Effect of Capital Structure (DER And DAR) On ROA Of Industrial Goods Sub-Sector Companies Listed on The Indonesia Stock Exchange Eva Sriwiyanti; Wico J Tarigan; Diana L Hutagalung
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/b51r5j71

Abstract

This study is motivated by the importance of capital structure management in improving corporate profitability, particularly in the industrial goods subsector, which requires substantial funding. The study aims to analyze the effect of Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) on Return on Assets (ROA). A quantitative approach with an associative design was employed, using purposive sampling to select 12 companies with 60 observations during the 2020–2024 period. Secondary data were obtained from annual financial statements and analyzed using multiple linear regression, supported by classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results show that partially, DER and DAR do not significantly affect ROA, while simultaneously they have a significant effect. The Adjusted R Square value of 0.163 indicates limited explanatory power. Additionally, DER and DAR exhibit a negative relationship with ROA, implying that increased leverage does not necessarily enhance profitability
Optimizing MSME Profitability: The Impact of Production Costs On Operating Profit (Case Study: Cassava Chips MSME at Simpang 3 Sibatu Batu Road) Desmi Triyanti Purba; Elfina O P Damanik; Mahaitin H Sinaga; Melpi Riska Situmorang
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/jzrdsa94

Abstract

This study aims to analyze the influence of production costs on business profits and optimize profitability in Cassava Chips MSMEs (Micro, Small, and Medium Enterprises) located at Simpang 3 Jalan Sibatu Batu, PematangSiantar City. This research utilizes a quantitative method with a descriptive approach and simple linear regression analysis. The population in this study consists of the financial records of the Cassava Chips MSME owners, while the sample includes production cost data and business profit data over a 5-year period. The financial analysis utilized includes profitability ratios: R/C Ratio (Revenue/Cost Ratio), ROI (Return On Investment), and Profit Margins (Gross Profit Margin, Operating Profit Margin, and Return On Equity). The results indicate that production costs have a positive and significant impact on business profits. However, an increase in production costs that is not matched by an increase in selling price causes a decline in profit annually. Furthermore, the profitability ratio analysis shows a decline in financial performance due to rising production costs. The research indicates that efficient cost management is proven, where is accepted and is rejected. It is recommended to implement systematic cost recording, increase efficiency, adjust selling prices, and expand marketing to optimize profitability
Financial Performance Analysis Using Liquidity, Solvency, Profitability and Activity Ratios at PT XL Axiata, Tbk Johanes Wilfrid Pangihutan Purba; Yulita Santa Nova Girsang; Nursahrina Sinaga
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: 10.36985/81rdsg71

Abstract

This study aims to measure and analyze the financial performance of PT XL Axiata Tbk for the 2019–2022 period using a financial ratio approach. This is a quantitative study that utilizes secondary data in the form of the company’s annual financial statements for the observation period. The analytical tools used include liquidity ratios (current ratio, quick ratio, and cash ratio), solvency ratios (debt-to-asset ratio and debt-to-equity ratio), and profitability ratios (Net Profit Margin, Return on Assets, and Return on Equity). The results indicate that, overall, the financial performance of PT XL Axiata Tbk during this period was suboptimal. The company’s liquidity ratios are classified as poor due to the low ability of current assets to cover current liabilities. Solvency ratios also indicate suboptimal conditions due to the high proportion of debt relative to equity. Furthermore, the company’s profitability ratios are classified as poor, reflecting the company’s insufficient efficiency in generating profits from the utilization of its total assets and equity

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