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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 279 Documents
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Morality as a Boundary Condition in Fraud Prevention: Evidence from Village Fund Management Yuni Lestari Br Sitepu; Juni Anggraini; Jayne Amita Ompusunggu
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: 10.36985/8rnbxj11

Abstract

This study examines the effect of apparatus competence and internal control systems on fraud prevention in village fund management, with morality acting as a moderating variable in villages within Lae Parira District, Dairi Regency, North Sumatra. The study employs a quantitative approach using primary data collected through questionnaires distributed to village officials directly involved in village financial management. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of SPSS software. The findings reveal that apparatus competence does not have a significant effect on fraud prevention, while the internal control system has a positive and significant effect on fraud prevention. However, morality is not able to strengthen the relationship between apparatus competence, internal control systems, and fraud prevention in the moderated model. These findings suggest that fraud prevention in village fund management does not solely depend on individual competence or moral values, but also requires consistent supervision and effective governance practices within village administration
Investment Efficiency under Information Asymmetry: Evidence from Indonesian Food and Beverage Firms Fauziah Kumalasari; Vicky Rosalia
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/hr3jbs54

Abstract

This study examines the effects of financial reporting quality, debt maturity, institutional ownership, and profitability on investment efficiency in Food and Beverage companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative approach, the study analyzes 36 firm-year observations selected through purposive sampling. Secondary data were obtained from annual reports and audited financial statements and analyzed using multiple linear regression. The results show that financial reporting quality and debt maturity do not significantly affect investment efficiency. In contrast, institutional ownership has a significant negative effect, while profitability has a significant positive effect on investment efficiency. These findings suggest that governance and performance-related factors play a more important role in influencing investment efficiency than reporting quality and debt structure. The model explains 19.4% of the variation in investment efficiency, while the remaining variation is attributable to factors outside the model. This study contributes to the literature on investment efficiency by providing evidence from the Indonesian Food and Beverage industry
Analysis Of the Implementation of Accounting Information Systems in MSMEs in Medan City in Improving the Quality of Financial Information Rimky Mandala Putra Simanjuntak; Mulatua P Silalahi; Duma Rahel 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: 10.36985/9y1pvh55

Abstract

The rapid growth of Micro, Small, and Medium Enterprises (MSMEs) in Medan City represents a significant driver of the regional economy. However, many MSMEs continue to face persistent challenges in the preparation, recording, and presentation of financial information, primarily due to limited understanding and adoption of Accounting Information Systems (AIS). This study aims to analyze the extent to which AIS is applied by MSMEs in Medan City and to examine the impact of its implementation on the quality of financial information produced. A qualitative descriptive methodology was employed, with data collected through observation, structured interviews with MSME owners and administrative staff, and documentation review. The findings reveal that the majority of MSMEs in the study sample have not yet implemented a formal AIS, relying instead on manual recording methods that are prone to error and incompleteness. Among those with partial AIS adoption, the quality of financial information measured across dimensions of relevance, reliability, comparability, and understandability was demonstrably higher than in non-adopting enterprises. The study concludes that AIS implementation, even at a basic level, significantly contributes to improved financial information quality and supports more informed managerial decision-making. Key barriers to adoption include limited digital literacy, cost constraints, and the absence of structured accounting training
Factors That Influence Farmers' Decisions in Accessing Farm Business Credit at BRI Bank (Case Study: Rabuhit Village, Gunung Maligas District, Simalungun Regency) Roeskani Sinaga; Ramainim Saragih; Apriliya Sapitri; Martua Siadari; Jhonson A Marbun
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/at8y3988

Abstract

This study was conducted in Rabuhit Village, Gunung Maligas District, Simalungun Regency, with three primary objectives: (1) to identify the factors influencing farmers' decisions to access agricultural business credit from BRI Bank; (2) to determine the most dominant factors affecting farmers' decisions to obtain agricultural business credit in Rabuhit Village; and (3) to examine the reasons why some farmers access agricultural business credit while others do not. Data were collected through observation, interviews, and structured questionnaires. The study involved 30 respondents, consisting of 20 farmers who had accessed agricultural business credit and 10 farmers who had not. The respondents were selected based on the following criteria: active farmers residing in Rabuhit Village, aged between 18 and 65 years, owning or cultivating either self-owned or rented agricultural land, and willing to provide the information required for the study. The data were analyzed using multiple linear regression analysis and descriptive percentage analysis. The results of the study indicate that: (1) the factors significantly influencing farmers' decisions to access agricultural business credit from BRI Bank are income and farming experience; (2) among the variables examined, income and farming experience are the most dominant factors affecting farmers' decisions to access agricultural business credit; and (3) the primary reasons farmers in Rabuhit Village access agricultural business credit are insufficient working capital and financial difficulties resulting from crop failure. In contrast, farmers who do not access agricultural business credit generally cite the lack of acceptable collateral and the availability of sufficient business capital as the main reasons for not applying for credit
Business Feasibility of Agroforestry in Sileutu Village, Sibaganding Nagori, Simalungun Regency Rozalina Rozalina; Sarintan E Damanik; Rainhard Pandiangan
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: 10.36985/5e8v6d72

Abstract

This study aims to analyze the feasibility of agroforestry practices in Sileutu Village, Sibaganding Sub-village, Girsang Sipangan Bolon Subdistrict, Simalungun Regency, using observation and interviews. The total income from coffee agroforestry in Sileutu Nagori Sibaganding Village, Girsang Sipangan Bolon Subdistrict, Simalungun Regency, averaged IDR 1,498,940 per month and IDR 17,987,280 per year. Based on the R/C ratio analysis, which yielded a value of 9.20, it can be concluded that the coffee agroforestry business in Sileutu Village, Sibaganding Nagori, Girsang Sipangan Bolon Subdistrict, Simalungun Regency, is profitable and viable for further development
The Role of The Bamboo Basket Craft Industry in Increasing The Household Income of Artisans in Sirpang Dalig Raya Village, Simalungun Regency Meylida Nurrachmania; Sonia Somadona
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/tpzvrh41

Abstract

Bamboo is one of the most important non-timber forest products (NTFPs) that has high economic potential and contributes to improving rural livelihoods through value-added processing. In Sirpang Dalig Raya Village, Simalungun Regency, bamboo basket handicrafts have become one of the primary economic activities for local households. However, information regarding the income generated from this business, its contribution to total household income, and its role in improving household welfare remains limited. This study aimed to calculate the income generated from the bamboo basket handicraft business, analyze its contribution to the total household income of artisans, and describe its role in increasing household income in Sirpang Dalig Raya Village, Simalungun Regency. The research employed a quantitative descriptive approach. Data were collected through structured interviews and direct observations involving 190 bamboo basket artisans selected using purposive sampling. Data were analyzed using production cost analysis, revenue analysis, income analysis, and contribution analysis. The results showed that the average production cost of the bamboo basket business was IDR 4,455,000 per production period, consisting of IDR 50,000 in fixed costs and IDR 4,405,000 in variable costs. With an average production of 500 baskets and a selling price of IDR 20,000 per basket, the average total revenue reached IDR 10,000,000, resulting in a net income of IDR 5,545,000 per production period. The bamboo basket business contributed 61.72% to the total household income, making it the primary source of income compared with agriculture, rubber tapping, livestock farming, wage labor, and small-scale trading. These findings indicate that bamboo basket handicrafts play a significant role in increasing household income, creating employment opportunities, and supporting sustainable rural economic development through the utilization of non-timber forest products
The Influence of Accountability and Performance-Based Budgeting on Financial Performance at the Fire and Rescue Department of Medan City Ririn Dwindina Anggia; Rifdah Riyan Dara; Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Hasrul 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/xtwpgq27

Abstract

This study aims to examine the influence of accountability and performance-based budgeting on the financial performance of the Fire and Rescue Department of Medan City. A quantitative explanatory research design was employed to investigate the causal relationships among the research variables. Primary data were collected through questionnaires distributed to 63 Civil Servants selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS software. The results indicate that accountability has a positive and significant effect on financial performance. Performance-based budgeting also has a positive and significant effect on financial performance. Furthermore, accountability and performance-based budgeting simultaneously have a positive and significant influence on financial performance, with the regression model explaining 59.2% of the variation in financial performance, while the remaining variation is attributable to other factors beyond the scope of this study. These findings suggest that strengthening accountability and implementing performance-based budgeting are essential for improving the financial performance of public sector organizations, particularly institutions responsible for fire and rescue services
The Influence of Relationship Marketing and Word-Of-Mouth On Service Selection Decisions with Trust as A Mediating Variable Fadhila Azzahra; Tibrani Tibrani; Rizki Eka Putra
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/en6zjd32

Abstract

Patient behavior in selecting clinical laboratory services is heavily influenced by the quality of interactions and recommendations they receive. However, a research gap exists regarding the psychological mechanisms driving these choices in "credence good" settings like clinical laboratories, where technical quality cannot be easily evaluated by patients. Addressing this gap, this study offers novelty by comparatively examining how Relationship Marketing (RM) and Word-of-Mouth (WOM) shape service selection decisions at Osmaro Clinical Laboratory in Batam, specifically through the mediating lens of trust. Using a causal-quantitative approach, data from 160 purposively sampled respondents were analyzed via SEM-PLS (SmartPLS 4). Findings confirm that both RM and WOM positively influence decisions, with the model demonstrating strong explanatory power (Trust R² = 0.628; Service Selection R² = 0.715). Notably, WOM emerges as a stronger driver of trust than RM. Theoretically, this extends healthcare marketing literature by proving that in opaque medical services, peer validation outweighs institutional relational efforts in establishing foundational trust. Managerially, laboratory operators must shift from relying solely on internal service protocols; resource allocation should prioritize safeguarding data ethics and curating exceptional patient experiences that organically stimulate positive WOM, as trust remains the ultimate catalyst for securing patient loyalty
Evaluation Of Financial Performance Effectiveness Through the Risk-Based Capital (RBC) Ratio Approach AT PT Asuransi Maximus Graha Persada Tbk Listed on The Indonesia Stock Exchange Windi Astuti; Fauziah Kumalasari
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: 10.36985/8rz9h141

Abstract

This study aims to analyze the effectiveness of the financial performance of PT Asuransi Maximus Graha Persada Tbk during the 2020–2023 period based on liquidity and solvency indicators. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements. The analysis was conducted through the calculation of financial ratios, including the current ratio, cash ratio, debt to assets ratio, debt to equity ratio, and the Risk Based Capital (RBC) ratio as a key indicator of health for insurance companies. The results show that the company’s liquidity level is categorized as very strong, with an average current ratio of 202.75% and an average cash ratio of 70.5%, both exceeding the respective industry standards of 200% and 50%. Conversely, the company’s solvency level is classified as less healthy, indicated by an average debt to assets ratio of 58% and an average debt to equity ratio of 141.25%, each surpassing the industry thresholds of 40% and 70%. Meanwhile, the company’s RBC value averages 180.5% during the study period, signifying a very healthy financial condition as it is well above the minimum requirement set by the Financial Services Authority (OJK) of 120%. These findings indicate that while the company demonstrates strong liquidity and adequate capitalization, its debt structure requires further attention to enhance long-term financial stability

Page 28 of 28 | Total Record : 279

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