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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 305 Documents
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The Effect of Corporate Social Responsibility (CSR) Disclosure, Environmental Performance, And Environmental Cost on Financial Performance (Empirical Study on Industrials Companies Listed on the Indonesia Stock Exchange for the Period 2020–2025) Gracesiela Yosephine Simanjuntak; Mitha Christina Ginting; Farida Sagala; Lamria Sagala; Arthur Simanjuntak
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/12mbzq07

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure, Environmental Performance, and Environmental Cost on Financial Performance in Industrials Companies Listed on the Indonesia Stock Exchange for the Period 2020–2025. The research sample was determined using a purposive sampling method, resulting in 10 companies observed over 6 years, producing an initial 60 firm-year observations, of which 3 were identified as outliers, leaving a final sample of 57 observations. The dependent variable, Financial Performance, is proxied by Return on Assets (ROA), while Environmental Performance is measured using the PROPER rating, Environmental Cost is measured as the ratio of total environmental costs to net income after tax, and CSR disclosure is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on GRI indicators. Hypothesis testing was conducted using multiple linear regression analysis with the assistance of SPSS 29 software. The results indicate that CSR disclosure has a positive and significant effect on Financial Performance (β = 0.325; sig. = 0.021), Environmental Performance has a positive and significant effect on Financial Performance (β = 0.291; sig. = 0.018), while Environmental Cost has no significant effect on Financial Performance (β = 0.243; sig. = 0.184). Simultaneously, the three independent variables significantly affect Financial Performance (F = 6.328; sig. < 0.001), with the model explaining 38.6% of the variation in ROA (Adjusted R² = 0.386)
Sticky Distress: Persistence and Sectoral Heterogeneity of Corporate Financial Distress on the Indonesia Stock Exchange 2021 – 2025 Rexon Nainggolan
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/n3t7m266

Abstract

This study examines the dynamics of corporate financial distress among 662 firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025, using an unbalanced panel of firm-year observations and sector-adaptive Altman models the four-variable Z″ model for service and emerging-market sectors and the original five-variable Z-score for manufacturing sectors. Contrary to expectations of a post-pandemic recovery, aggregate distress remains remarkably stable, with about one-quarter of listed firms distressed each year. This aggregate stability conceals strong firm-level persistence: first-order Markov analysis and dynamic panel logit models with firm-clustered standard errors show that prior distress substantially raises the probability of current distress even after controlling for lagged fundamentals and for sector and year fixed effects, indicating genuine state dependence rather than transient shocks. Persistence is broadly uniform across sectors, whereas the incidence of distress varies widely, so that the sectoral pattern reflects differential entry into distress rather than differential escape. A genuine out-of-sample test confirms strong early-warning power. The study contributes theoretically by reframing distress as a dynamic, state-dependent condition rather than a static classification problem; methodologically by combining sector-adaptive Altman scoring with Markov transition and dynamic-panel evidence; and practically by giving creditors, auditors, and regulators a transparent basis for sector-specific early-warning systems. The findings characterize corporate financial distress in this emerging market as a largely structural, sector-dependent condition rather than a cyclical event
The Effect of Financial Distress on Audit Delay Through Audit Complexity as an Intervening Variable with The Audit Committee as A Moderation Variable in Industrial Companies Listed on The IDX For The 2021-2025 Period Duma Megaria Elisabeth; Septony B Siahaan; Merry Anna Napitupulu; Duma Rahel Situmorang; Mulatua P Silalahi
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/m14f3g75

Abstract

This study aims to analyze the effect of financial distress on audit delay through audit complexity as an intervening variable, with audit committee as a moderating variable in industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2025. This study employs a quantitative approach using secondary data from audited financial statements and annual reports. The population consists of all industrial sector companies listed on the IDX, and purposive sampling yielded 49 companies or 245 firm-year observations. Audit delay is measured as the number of days between the fiscal year-end and the date of the independent auditor's report, financial distress is measured using the modified Altman Z-Score, audit complexity is measured by the number of consolidated subsidiaries, and audit committee is measured by an audit committee effectiveness index. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that financial distress has a significant positive effect on audit delay (β = 0.276, p < 0.001) and on audit complexity (β = 0.324, p < 0.001); audit complexity has a significant positive effect on audit delay (β = 0.298, p < 0.001) and partially mediates the effect of financial distress on audit delay (VAF = 26.0%); and audit committee significantly weakens the effect of audit complexity on audit delay (interaction β = -0.183, p < 0.01). These findings imply that audit committee effectiveness plays an important role in reducing reporting delays in companies with high audit complexity
When Both Parties Act Rationally: The Dialectic Between Account Representatives and Taxpayers in Tax Revenue Miftah Auliya Haroky; Ferry Irawan
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/j2kh5z03

Abstract

Income tax revenue at Tax Office level is primary foundation of the state fiscal which is determined by the effectiveness of tax authority supervision and taxpayer compliance. This study examines the association between Account Representative Supervision Intensity and Tax Return Filing Volume and the realization of corporate and personal income tax revenue, using monthly administrative data from the tax office rather than self-reported perception. This study uses a quantitative approach based on pooled data consisting of 72 monthly observations from Jakarta Cilandak and Jakarta Pasar Minggu Tax Offices for the 2022–2024 period, analyzed using robust standard errors regression (GLM HC3) and contextualized through interviews with senior Account Representatives. The results indicate that ARSI shows no significant association with income tax revenue realization, whereas TRFV shows a positive and significant association. These findings suggest that strengthening tax revenue depends less on the intensity of coercive supervisory activity and more on the effectiveness of administrative system in facilitating routine reporting compliance
Effectiveness of the PEKA-Pesisir Model for Financial Recording among Coastal Microbusinesses: A Pre-Experimental Study Irma Handayani; Fadiyah Hani Sabila; Ahmad Albar Tanjung
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vp4nm966

Abstract

This study examines whether the PEKA-Pesisir model is associated with changes in financial-recording competence and self-reported practices among coastal microbusinesses. The model combines concise accounting instruction, coastal-transaction examples, guided worksheet practice, and structured feedback. A pre-experimental one-group pre-test–post-test design was used with 23 business actors in Medan Belawan who completed both measurements. The 25-item instrument covered basic recording knowledge, recording habits, separation of business and personal funds, simple financial-report preparation, and readiness to continue recording. Data were analyzed using descriptive statistics, Cronbach’s alpha, Shapiro–Wilk, Wilcoxon signed-rank, and effect-size statistics. The mean score increased from 2.87 to 4.79; the paired difference was statistically significant (p < 0.001), with a large effect size (r = 0.875). The study contributes an applied, context-sensitive model that connects familiar coastal transactions with a basic recording-to-reporting sequence. The results provide initial empirical evidence of short-term improvement associated with implementation, although the one-group design and small sample limit causal inference and generalizability
What Drives Bank Financial Performance? The Role of Liquidity, Leverage, and Asset Efficiency in Indonesian Banking Agus Sutiandi; Ferdila Ferdila; Andi Hidayatul Fadlilah; Asep Muhamad Nasir
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/0sahwq12

Abstract

This study examines the relationships of liquidity, leverage, and asset efficiency with financial performance in five Indonesian listed banks BNI, Mandiri, BRI, BTN, and BCA over 2018-2022 (25 bank-year observations). Using the original multiple linear regression results, liquidity (CR) and asset efficiency (TATO) show positive associations with return on investment (ROI), while leverage (DER) shows a negative association. The joint model is statistically significant in the reported SPSS output. The study contributes a focused comparison between four state-owned banks and one major private bank across the pre-pandemic, pandemic, and recovery periods, bringing together three balance-sheet and activity dimensions in a single empirical framework. For bank managers, the findings underscore the need to balance short-term liquidity, funding structure, and revenue-generating use of assets rather than optimize any ratio in isolation. Because the sample is limited and the design is observational, the results describe sample-specific associations rather than causal effects or the banking industry as a whole
The Effect of Fintech Adoption and Digital Accounting on The Financial Sustainability Of MSMES in Medan City Tri Dharma Sipayung; Apriani M Sibarani; Saur Melianna Sipayung
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ppyrwf71

Abstract

This study examines the effect of Fintech Adoption and Digital Accounting on the Financial Sustainability of micro, small, and medium enterprises (MSMEs) in Medan City. An associative quantitative design was applied to a survey of 120 MSME owners and managers in the culinary, fashion, retail trade, and service sectors, selected through purposive sampling. Data were collected with a five-point Likert-scale questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM) in SmartPLS 4. The measurement model met all validity and reliability criteria. Fintech Adoption had a positive and significant effect on Financial Sustainability (β = 0.412; t = 4.873; p < 0.001), and Digital Accounting also had a positive and significant effect (β = 0.358; t = 4.126; p < 0.001). Together, the two variables explained 43.4% of the variance in Financial Sustainability, with medium effect sizes (f² = 0.236 and 0.178, respectively). The findings suggest that digital financial services and digital bookkeeping reinforce MSME financial sustainability, so support programs in Medan should promote both together rather than treating them as separate agendas
A Conceptual Model for Enhancing Sustainable Performance: The Synergy Of Green Innovation Based on Green Skills and Green Creative Self-Efficacy in Metalcraft MSMES Komang Dandy Andriadi; Komang Tri Yasrawan; Putu Eka Dianita Marvilianti Dewi; Kadek Marlina Nalarreason; Theresia Dirda Rosari Widyadara
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/nhv6kk75

Abstract

Metalcraft micro, small, and medium enterprises (MSMEs) in Bali contribute to the island’s craft economy, yet their transition to environmentally responsible production may be constrained by limited technical resources and uneven environmental capabilities. Although recent MSME studies associate green innovation with business performance, findings concerning environmental performance remain mixed, and previous studies rarely examine owners’ green skills and green creative self-efficacy together in traditional metalcraft enterprises. This study tests the effects of Green Skill and Green Creative Self-Efficacy on Sustainable Performance, with Green Innovation as a mediator, and identifies managerial priorities through Importance-Performance Map Analysis (IPMA). Survey data were obtained from 259 owners of metalcraft MSMEs in Bali Province using proportionate stratified random sampling and analyzed with PLS-SEM in SmartPLS 4. The estimated relationships are positive and statistically significant, and Green Innovation partially mediates the relationships between both capability constructs and Sustainable Performance. Green Creative Self-Efficacy has numerically larger path coefficients than Green Skill for Green Innovation and Sustainable Performance; this coefficient ordering is interpreted descriptively because a formal between-coefficient difference test was not reported. IPMA identifies environmental awareness and pollution-control facility deployment as specific improvement priorities. The study extends MSME sustainability research by linking an individual-level cognitive capability with operational innovation in a traditional craft setting. For practice, the results support combining practical green-skills training with confidence-building problem-solving activities and affordable, context-appropriate pollution-control and waste-management measures.
Banking Risk Management in the Digital Era: A Systematic Literature Review Fauziah Kumalasari; Sambas Ade Kusuma; Iskandar Muda
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/c3w39h33

Abstract

Digital technologies are changing how banks originate, monitor and transmit risk, yet the empirical evidence on whether they make banks safer is scattered across risk types, technologies and institutional settings. This article reports a systematic review, conducted under PRISMA 2020, of empirical studies on the relationship between digital technologies and bank risk or risk management. A Scopus search of English-language journal articles published in 2020–2026 returned 857 records. Title and abstract screening and eligibility assessment left 85 eligible studies, from which 28 were selected purposively to maximise variation in risk type, region and research design. Twenty-two of the 28 use archival bank-level panels, four rely on manager surveys, one is a country-level cross-section and one analyses central bank data descriptively. Half of the studies come from China. The synthesis points to three results. First, digitalization more often lowers than raises credit, operational, market and overall risk: among the 21 archival studies with a direct risk outcome, 12 report reductions, 4 report increases and 5 report mixed or non-linear effects. Second, bank-level and system-level results diverge, because the same technologies that reduce idiosyncratic risk can raise interconnectedness and contagion. Third, internal control, model governance, cybersecurity, regulation, and bank size and ownership repeatedly condition the outcome. Drawing on contingency theory and the resource-based view, the article proposes a Digital Risk Governance Framework and five propositions for future research. The evidence base is geographically narrow and relies mostly on adoption proxies, which limits generalisation beyond large emerging-market banking systems
The Effect of Environmental Performance, Firm Size, and Leverage on the Financial Performance of Mining Sector Companies Listed on the Indonesia Stock Exchange 2018–2024 Sri Windarti; Ratri Paramitalaksmi; Hasim As’ari; Ika Wulandari
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/58y3vp12

Abstract

Drawing on legitimacy, stakeholder, agency, and trade-off theories, this study examines whether environmental performance, firm size, and leverage are associated with the financial performance of mining and energy companies listed on the Indonesia Stock Exchange over 2018–2024. The novelty is its focus on within-firm change: 15 of the 17 sample firms shifted PROPER (Company Environmental Performance Rating Program) rating at least once, which the model separates from the commodity cycle common to all firms. This quantitative study uses secondary data from audited financial statements and PROPER decrees of the Ministry of Environment and Forestry; purposive sampling yielded 17 firms and 119 firm-year observations. Environmental performance is proxied by the PROPER score, firm size by the natural logarithm of total assets, leverage by the debt to equity ratio (DER), and financial performance by return on assets (ROA). After Chow and Hausman tests, a firm fixed effect panel regression with year effects was estimated in R with firm-clustered standard errors and wild cluster bootstrap p-values. Each one-unit increase in DER is associated with a 3.223 percentage-point lower ROA (p < 0.001). The PROPER coefficient is positive but weak (p = 0.113; bootstrap p = 0.071), and firm size is not significant (p = 0.208); jointly, the three variables are significant (F = 11.733; p < 0.001). Without year effects, environmental performance and firm size become significant, indicating that the 2021–2022 commodity boom partly drives their apparent association with ROA. Leverage is most stably associated with profitability, whereas the environmental link requires caution

Page 30 of 31 | Total Record : 305

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