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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 164 Documents
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Pengaruh Rasio Likuiditas Terhadap Kinerja Keuangan Pada PT. Bank Perkreditan Rakyat Eka Prasetya Pematangsiantar Centain Sihombing; Elfina Okto Posmaida Damanik; Eva Sriwiyanti
Jurnal Ilmiah Accusi Vol. 1 No. 1 (2019): Jurnal Ilmiah Accusi 1(1) Mei 2019
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/610mh676

Abstract

Tujuan penelitian adalah untuk mengetahui pengaruh rasio keuangan likuiditas terhadap kinerja keuangan PT.BPR Eka Prasetya Pematangsiantar. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif, sumber data laporan keuangan 2014,2015 dan 2016. Berdasarkan hasil penelitian rasio lancar 2014 (51,53 X), 2015 (1373,70 X) dan 2016 ( 1529,18 X). rasio cepat 2014 (32,34 X), 2015 (78,65 X) dan 2016 (167,86 X) ,Rasio kas 2014 (4,9 X), 2015(50,22 X) dan 2016 (140,8 X)
Pengaruh Budaya Kerja Terhadap Peningkatan Prestasi Kerja Pada PT.TELKOM INDONESIA,Tbk Pematangsiantar Wahyu Wiranda; Vitryani Tarigan
Jurnal Ilmiah Accusi Vol. 1 No. 1 (2019): Jurnal Ilmiah Accusi 1(1) Mei 2019
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/kn33em46

Abstract

Budaya kerja adalah cara pandang yang menumbuhkan keyakinan atas dasar nilai - nilai yang diyakini pegawai untuk mewujudkan prestasi kerja terbaik, dan pikiran untuk menghasilkan barang - barang atau jasa - jasa dengan memperoleh imbalan prestasi tertentu. Prestasi kerja adalah perwujudan dari hasil kerja seseorang yang akan menentukan perkembangan kariernya pada masa yang akan datang.. Berdasarkan analisa dan evaluasi yang telah dilakukan dari hasil penelitian terhadap 35 orang responden diperoleh bahwa secara rata - rata dari budaya kerja yang terdiri dari kejujuran adalah sebesar 0,245%, ketekunan sebesar0,429%, kreatifitas sebesar 0,060%, kedisiplinan sebesar 0,021%,iptek sebesar 0,035% sedangkan prestasi kerja sebesar 38,71% berdasarkan dari hasil analisa budaya kerja terhadap lima factor budaya kerja yang lebih dominan mempengaruhi adalah ketekunan dengan nilai persentase sebesar 0,429% maka dari itu dapat disimpulkan bahwa prestasi kerja masih jauh lebih besar dari budaya kerja. Koefisien determinasi (adjusted R2) yang diperoleh sebesar 0,802 dipangkatkan dua (0,8022) maka didapat 0,564 atau 56,4%
Pengaruh Pelatihan dan Pendidikan Dalam Meningkatkan Prestasi Kerja Pegawai Kantor Satpol PP Kabupaten Simalungun Tumpak Mangoloi Saragih; Djuli Sjafei Purba
Jurnal Ilmiah Accusi Vol. 1 No. 1 (2019): Jurnal Ilmiah Accusi 1(1) Mei 2019
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/8bddk988

Abstract

Sumber daya manusia merupakan suatu aset yang sangat penting dimiliki oleh sebuah instansi atau organisasi. Hal ini karena faktor manusia yang berperan melaksanakan kegiatan untuk mencapai tujuan yang diinginkan oleh instansi tersebut. Berdasarkan penelitian yang telah dilakukan pada kantor Satpol PP Kabupaten Simalungun bahwa Pelatihan Dan Pendidikan berpengaruh besar terhadap Prestasi Kerja pegawai. Ini terlihat dari teknik analisis yang telah dilakukan yaitu dengan menggunakan sampel 40 responden dengan metode skala likert, data yang didapat dianalisa dengan menggunakan data yaitu Uji Instrumen dengan menggunakan Uji Validitas dan Uji Reabilitas, Uji Hipotesis yaitu dengan Analisis Regresi Linear berganda, Uji T, Uji F dan Analisis Koefisien Determinasi (R2). Persamaan regresi yaitu Y=2,072+0,324 X1 + 0,558X2. Ini menunjukkan nilai koefisien variabel Pelatihan positif sebesar 0,324 dan variabel Pendidikan positif sebesar 0,558, maka dapat disimpulkan Nilai r adalah 0,975 menunujukkan bahwa hubungan koefisien anatara Pelatihan Dan Pendidikan sangat kuat bahwa Pelatihan Dan Pendidikan mempunyai pengaruh positif terhadap Prestasi Kerja.Determinasi (R2) adalah 0,938. Hal ini menunjukkan bahwa sebesar 93,8% Pelatihan Dan Pendidikan dapat dijelaskan oleh variabel Prestasi Kerja, sedangkan sisanya (100% - 93,8 %= 6,2%) dijelaskan atau dipengaruhi oleh faktor-faktor lain yang tidak diteliti. Uji t dilakukan untuk mengetahui variabel-variabel bebas (Pelatihan Dan Pendidikan) terhadap variabel terikat (Prestasi Kerja) pada Kantor Satpol PP Kabupaten Simalungun. Dari uji thitung X1 sebesar mempunyai thitung yakni 8,244 dengan ttabel=1,6877. Variabel X2 mempuyai thitung yakni 10,105 dengan ttabel= 2,431. Jadi thitung>ttabel artinya terdapat pengaruh positif dan signifikan dari variabel bebas terhadap Prestasi Kerja
Pengaruh Pendidikan Dan Pelatihan Terhadap Kinerja Pegawai Pada Kantor Camat Kecamatan Siantar Utara Kota Pematangsiantar Elvi Ika Kristina Gultom; Marintan Saragih
Jurnal Ilmiah Accusi Vol. 1 No. 1 (2019): Jurnal Ilmiah Accusi 1(1) Mei 2019
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/029n5w74

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pendidikan dan pelatihan terhadap kinerja pegawai, untuk mengetahui hubungan antara pendidikan dan pelatihan dengan kinerja pegawai serta mengetahui kinerja pegawai kantor camat kecamatan siantar utara kota pematangsiantar dengan menggunakan penelitian deskriptif kualitatif dan metode analisis data dengan metode korelasi product moment. Hasil penelitian menunjukkan penyelenggaraan pendidikan dan pelatihan yang diadakan oleh Kantor Camat Kecamatan Siantar Utara Kota Pematangsiantar dikategorikan tinggi/baik dari hasil rata-rata jawaban respondan yaitu : 115 kinerja pegawai pegawai Kantor Kecamatan Siantar Utara Kota Pematangsiantar dikategorikan sangat tinggi/baik dimana hasil rata-rata jawaban responden yaitu : 128,5. Ada hubungan yang signifikan antara pendidikan dan pelatihan dengan kinerja pegawai pada kantor Camat Kecamatan Siantar Utara Kota Pematangsiantar. Hal ini terbukti dari hasil perhitungan r sebesar 0,77. Ini menunjukkan adanya hubungan yang positif antara motivasi dan kinerja. Selanjutnya koefisien determinasi diperoleh sebesar 59%, sisanya sebesar 41% dipengaruhi oleh faktor lain diluar dari kajian penelitian ini
POTENTIAL FACTORS THAT INFLUENCEFRAUDULENT FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY SECTOR Yesni Riana Damanik; 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 The Implementation Of Financial Management Of Regional Public Service Agency (BLUD) On The Performance Of Public Hospital Employees dr Djasamen Saragih Kristianto Kristianto; Desmi Triyanti Purba; Hazelinling Hazelinling; Marintan Saragih; Yulita Santa Nova Girsang
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
Analysis Of The Level Of Effectiveness Of Land And Building Tax Collection Towards Optimizing The Achievement Of The Original Income Target Of The Simalungun District Mitha Christina Ginting; Arthur Simanjuntak; Farida Sagala; Lamria Sagala; Riska Septiani AMT Butarbutar
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/289cp373

Abstract

Effectiveness of Land and Building Tax Collection to Increase Regional Original Income with land and building tax revenue, there are still many shortcomings in it, usually in PBB collections, empty houses are still found, there are double SPPT (Tax Payable Notices), and there are also taxpayers who disobedient. The level of effectiveness of land and building tax revenue from 2019 to 2023 is said to be quite effective with an average percentage of 87.71%. Where the highest effectiveness will occur in 2022 with a percentage of 102.07%. According to the level of effectiveness of land and building tax collection, it can be concluded that the Simalungun Regency Regional Revenue Service has not been completely successful in realizing land and building tax or has not exceeded or achieved the target that has been determined for the last 5 years, which means it has carried out its duties quite effectively
Analysis Of The Influence Of Role, Performance, Transparency, And Compliance Of Village Officials On The Management Of Village Funds In Villages In Pancur Batu Sub-District, Deli Serdang District Lamria Sagala; Farida Sagala; Mitha Christina Ginting; Gracesiela Y Simanjuntak; Rike Yolanda Panjaitan
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xbfys414

Abstract

This research aims to determine the influence of role, performance, transparency and compliance of village officials on village fund management in Pancur Batu District, Deli Serdang Regency. This type of research is quantitative research using primary data. The population in this study was all village officials in villages in Pancur Batu District with a census sample of 73 respondents. The data analysis technique used in this research is descriptive statistics. Researchers carried out primary data quality tests by conducting validity and reliability tests, classical assumption tests, multiple linear regression tests and hypothesis tests using the SPSS 25 application. The results of this research individually show that the role of Village Officials has a positive and significant influence on Village Fund Management. The performance of Village Officials has a positive and significant effect on Village Fund Management. Transparency has a positive and significant effect on Village Fund Management. Compliance has a positive and significant effect on Village Fund Management. Simultaneously, the Role, Performance, Transparency and Compliance of Village Officials have a positive and significant effect on Village Fund Management. In the coefficient of determination test, data results were obtained at 63,4% which could be explained by independent variables, namely the role of village officials, performance of village officials, transparency and compliance with village officials. Meanwhile, the remaining 36,6% is explained by other variables not included in this research model
THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE AND ENTERPRISE RISK MANAGEMENT DISCLOSURE ON FIRM VALUE Duma Rahel Situmorang; Rike Yolanda Panjaitan; Farida Sagala; Lamria Sagala; Mitha Christina Ginting
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/3ym9h670

Abstract

This study aims to determine empirical evidence on the effect of IC disclosure and ERM disclosure on firm value. The sample of this study was 93 non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2024. Panel data regression analysis was applied to analyze the data. The results of the study indicate that IC disclosure has a positive and significant effect on firm value. This study also found that ERM disclosure has a positive and significant effect on firm value. Firm size, leverage, and profitability, as control variables, also provide positive and significant contributions to firm value. The results of this study can be used as a consideration for company management to increase IC disclosure and ERM disclosure in annual reports because IC disclosure and ERM disclosure can be a positive signal to encourage increased firm value. In addition, because IC disclosure and ERM disclosure information are very significant for investors, it can also be useful for regulators to create and establish mandatory disclosure instruments related to IC and ERM to minimize information asymmetry that can harm related parties to the company
FACTORS THAT INFLUENCE GREEN ACCOUNTING AND ITS EFFECT ON FIRM VALUE IN COMPANIES GREEN AWARD WINNERS INDUSTRY AWARD-WINNING COMPANIES LISTED ON THE INDONESIANSTOCK EXCHANGE PERIOD 2019 - 2023 Heri Imanuel Nadeak; Arthur Simanjuntak; Farida Sagala; Mitha Christina Ginting
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hk0qqx45

Abstract

This study aims to test and analyze the factors that influence Green Accounting and its effect on firm value in Green Industry Award-winning companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The population in this study were all companies that received gold and green proper awards, namely 23 companies and a sample of 11 companies. The analysis method used is multiple linear regression analysis method using spss 26. The results showed that partially profitability had a positive and significant effect on Green Accounting, Leverage and Liquidity partially had a negative and insignificant effect, Profitabiits and Liquidity partially had a positive and significant effect on firm value, Leverage partially had a positive and insignificant effect on firm value, Green Accounting partially had a negative and insignificant effect on firm value. While simultaneously Profitability, Leverage and Liquidity have a significant and significant effect on Green Accounting and Profitability, Leverage, Liquidity and Green Accounting simultaneously have a significant and significant effect on firm value. The results of testing the coefficient of determination for profitability, Leverage and Green Accounting variables are able to explain the Green Accounting variable by 13.8% and the remaining 86.2% is influenced by variables

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