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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 112 Documents
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THE DIFFERENCE BETWEEN THE ALTMAN Z-SCORE AND SPRINGATE MODELS IN ANALYZING THE BUSINESS SUSTAINABILITY OF PT. SRI REJEKI ISMAN TBK Sinaga, Mahaitin H; Tarigan, Wico Jontarudi
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/dea2jm98

Abstract

The purpose of this study was to determine the difference between altman z-score and springate in predicting going concern and find out which model has the highest level of accuracy between the altman z-score and springate models at PT Sri Rejeki Isman Tbk. The type of data used by researchers in this study is the type of quantitative and qualitative. Data collection technique is with documentation. The data analysis techniques used are quantitative descriptive methods and inductive methods. The results of the calculation of the original altman z-score method from the 2019-2023 period show that PT Sri Rejeki Isman Tbk is in a state prone to bankruptcy in 2019 - 2020 and experienced bankruptcy in 2021 and then in 2022 - 2023 again in a state prone to bankruptcy. The result of the altman z-score and zmijewski models calculations from the period 2019 - 2023 show that PT Sri Rejeki Isman Tbk has a slight difference in the calculation results and interpretation where the altman z-score model shows that PT Sri Rejeki Isman Tbk is in a position prone to bankruptcy in 2019 – 2020 then in 2021 experienced bankruptcy and returned to bankruptcy prone in 2022-2023. Meanwhile, by using the Zmijewski model throughout the years 2019 - 2023, PT Sri Rejeki Isman Tbk is in an unhealthy state and has experienced bankruptcy
POTENTIAL FACTORS THAT INFLUENCEFRAUDULENT FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY SECTOR Damanik, Yesni Riana; Sri Martina
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/exvgtz11

Abstract

This research aims to determine the influence of financial targets, financial stability, external pressure, institutional ownership, and ineffective supervision of indications of the condition of financial reports in manufacturing companies in the consumer goods industry sector. The population in this study used manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) during the 2020 - 2023 period. The sampling technique used purposive sampling technique and produced a sample of 40 companies. The data analysis techniques used are descriptive statistical analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, customized R2, F test, and t test. Based on the research results, it shows that financial targets, financial stability, external pressure, institutional ownership and ineffective supervision are not effective in the condition of financial statements
Analysis Of Environmental Audit Implementation On Rubber Waste Management PTPN IV Regional 1 Kebun Gunung Para Tarigan, Vitryani; Tarigan, Wico Jontarudi; Indra Gunawan
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/55h83q79

Abstract

This research aims to determine the implementation of an environmental audit of waste management at the PTPN 1V Regional 1 Kebun Gunung Para rubber factory. The object of this research is the Processing Factory PT. Perkebunan Nusantara 1V Regional 1, Kebun Gunung Para.The data collection techniques used in this research are interview techniques and documentation techniques, where interviews are carried out by asking several questions with direct communication between the researcher and the resource person to obtain information related to the problems in this research. Meanwhile, documentation techniques are data obtained directly from the company related to research data which includes: environmental audit SOPs, waste management SOPs and the company's annual costs regarding waste processing costs. The data analysis technique used by researchers is a qualitative descriptive analysis technique, describing the findings later and comparing them with the SOP created by the company. The results of this research reveal that PTPN 1V Regional 1 Kebun Gunung Para is good and in accordance with the SOP in carrying out an Environmental Audit of waste management at the Kebun Gunung Para Rubber Factory, This can be seen from the SOP that has been set by the company and the results of field observations and direct interviews with Gunung Para Garden employees
Analysis Of The Preparation Of Micro, Small, and Medium Enterprise Financial Statements Based On Sak EMKM (Case Study of Saung Alam Raya Cafe, Tanah Jawa District, Simalungun Regency) Mayliza Putri; Tarigan, Wico Jontarudi; Purba, Djahotman
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/cjgph364

Abstract

This research aims to determine the application of preparing financial reports for Saung Alam Raya Cafe Micro, Small and Medium Enterprises (MSMEs) based on SAK EMKM and explain the obstacles faced in its implementation. This research is descriptive qualitative research using a case study approach. Data collection was carried out through interviews. The research results show that the financial reports prepared are still not in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Then, the information in the financial reports is still simple and still uses cash in and cash out calculations. The obstacles experienced by owners in preparing financial reports are the owner's lack of understanding of financial reports and lack of time allocation
Comparative Analysis of PT KAI (Persero) Financial Performance for the 2020-2023 Period Using Profitability Ratios Sriwiyanti, Eva; Nikitria, Athina
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ggyavn64

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Kereta Api Indonesia selama periode 2020 - 2023. Pada tahun 2020 hingga 2021, dampak pandemi COVID - 19 menyebabkan penurunan laba perusahaan yang cukup signifikan akibat terbatasnya mobilitas dan pembatasan perjalanan. Namun temuan penelitian menunjukkan pemulihan dan peningkatan laba yang signifikan pada tahun 2022 - 2023 seiring dengan pelonggaran pembatasan dan peningkatan aktivitas ekonomi. Penelitian ini menggunakan metode kuantitatif yang dipadukan dengan analisis deskriptif komparatif. Penelitian ini memanfaatkan data sekunder, yaitu informasi yang dikumpulkan oleh pihak ketiga atau sumber untuk tujuan tertentu. Penekanan utama dalam analisis dilakukan melalui rasio profitabilitas, yang mencerminkan efektivitas perusahaan dalam menghasilkan laba. Pendekatan komparatif digunakan untuk membandingkan kinerja keuangan dari tahun ke tahun untuk mengidentifikasi perubahan signifikan selama dan setelah pandemi. Penelitian ini juga berbeda dengan penelitian-penelitian sebelumnya karena tidak hanya mengkaji periode waktu yang lebih baru, namun juga menggunakan pendekatan komparatif dengan fokus pada analisis rasio profitabilitas. Hasil penelitian ini diharapkan dapat memberikan wawasan bagi perusahaan dalam merumuskan strategi keuangan yang lebih adaptif dan berkelanjutan di masa depan
ANALISIS COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN PT INDOSAT TBK Sriwiyanti, Eva; Saragih, Rai Fazran Nuarza
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zkg5eb74

Abstract

Penelitian ini dilakukan peneliti untuk mengetahui dan menganalisis kinerja keuangan pada perusahaan PT Indosat Tbk. Pada periode waktu 2020 - 2023, analisis dilakukan dengan metode Common size statement dan analisis Trend. Studi kasus adalah metode penelitian yang melibatkan analisis mendalam terhadap suatu unit penelitian, tanpa menguji hipotesis. Penelitian ini menggunakan pendekatan metode kuantitatif. Informasi tersebut diperoleh dari laporan keuangan PT Indosat Tbk periode 2020 - 2023. Data laporan posisi keuangan dan laporan laba rugi dianalisis dengan menggunakan metode analisis common size. Hasil penelitian yang dilakukan dengan menggunakan laporan keuangan neraca dan laporan laba rugi periode 2020 - 2023, dengan menerapkan metode Common Size Statement dan analisis Trend menunjukkan bahwa kinerja keuangan perusahaan menunjukkan peningkatan, kecuali jika dilihat dari a perspektif tren yang berbeda. Analisis terhadap rasio kas dan rasio lancar menunjukkan kondisi yang kurang memuaskan
Preparation Of Financial Reports of Non - Profit Organizations Based on ISAK NO 35 (Case Study of the Catholic Church in Sidamanik) Saragih, Marintan; Purba, Djahotman; Nainggolan, Reynaldi
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xcqj3a04

Abstract

This research is motivated by the situation of the Catholic Church in Sidamanik which presents financial reports in the form of cash in and cash out manually. The aim of this research is to prepare financial reports for the Catholic Church in Sidamanik based on ISAK number 35 concerning the presentation of financial reports for non-profit oriented organizations. This type of research is descriptive qualitative with data collection techniques in the form of documentation and interviews. The data analysis technique in this research goes through the stages of data reduction, data presentation and drawing conclusions. In analyzing the data, an accounting cycle is implemented which will produce financial reports in accordance with ISAK 35, namely Income Reports and Net Asset Change Reports. The results of this research indicate that the Catholic Church in Sidamanik presents financial reports in the form of cash in and cash out manually in the form of handwriting which is not in accordance with the presentation regulated in ISAK number 35. The financial reports of the Catholic Church in Sidamanik which have been prepared by the author based on ISAK 35 present five financial reports, namely Income Report and Net Asset Change Report
Analysis Of The Implementation Of Financial Management Of Regional Public Service Agency (BLUD) On The Performance Of Public Hospital Employees dr Djasamen Saragih Kristianto, Kristianto; Purba, Desmi Triyanti; Hazelinling, Hazelinling; Saragih, Marintan; Girsang, Yulita Santa Nova
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zpf3y048

Abstract

This study aims to analyze the implementation of financial management of the Regional Public Service Agency (BLUD) on the performance of employees at the Regional General Hospital (RSUD) dr. Djasamen Saragih. The research method used is descriptive analysis with a qualitative approach, using primary data obtained through interviews and field observations, as well as secondary data in the form of financial statements and related organizational documents. The results of the study show that BLUD financial management provides flexibility in planning and using the budget, which has a positive impact on the operational efficiency of the hospital. The implementation of the annual Business Plan and Budget (RBA), supervision by the supervisory board, and a reporting system in accordance with Financial Accounting Standards (SAK) support the improvement of employee performance. However, challenges such as maintaining a balance between public services and revenue, as well as the need to improve human resource competence, are still a concern. The study suggests regular training for employees and the development of innovative services to improve the efficiency and overall performance of the organization
ANALISIS EFEKTIVITAS PAJAK BUMI DAN BANGUNAN UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAHDI KABUPATEN SIMALUNGUN Saragih, Muhammad Ramadhan; Sriwiyanti, Eva; Martina, Sri
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pv2zx291

Abstract

Penelitian ini menganalisis efektivitas Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam meningkatkan Pendapatan Asli Daerah (PAD) di Kabupaten Simalungun. Berdasarkan data realisasi penerimaan PBB-P2 dari tahun 2018 hingga 2023, rata - rata capaian efektivitas berada pada kategori "cukup efektif" hingga "sangat efektif," dengan puncaknya pada 2022. Penelitian menemukan bahwa kendala utama adalah keterbatasan sumber daya manusia dan rendahnya kesadaran wajib pajak dalam memenuhi kewajiban pajaknya. Diharapkan hasil penelitian ini dapat menjadi masukan bagi Pemerintah Kabupaten Simalungun dalam meningkatkan kinerja pemungutan pajak daerah melalui intensifikasi dan ekstensifikasi kebijakan
The Influence of Capital And The Amount Of Savings On The Remaining Business Results (RBR) Before Tax At KSP CU Hatirongga Tiga Lama Branch Damanik, Vani Oktasya; Purba, Djuli Sjafei; Saragih, Liharman
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hbprme93

Abstract

The purpose of this research is to analyze the influence of capital and the amount of savings on the remaining business results at KSP CU Hatirongga Tiga Lama Branch. This research is a quantitative study. The population in this research consists of 36 data points. The sampling method uses the saturation sampling technique where the entire population is made the research sample. The data collection technique was carried out using documentation techniques with secondary data, namely financial reports. Hypothesis testing using multiple linear regression analysis. The results of this study show that both partially and simultaneously, capital and the amount of savings have an impact on the remaining business results

Page 9 of 12 | Total Record : 112

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