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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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The Target Costing Application Method in Production Cost Planning for Profit Optimization At CV. Raja Sutan Indo Vitryani Tarigan; Marintan Saragih
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/rgtw7f82

Abstract

The printing industry faces increasingly fierce competition, driven by advancements in digital technology and shifting consumer preferences. Companies can no longer rely on conventional business approaches that solely focus on traditional production costs. The instability of raw material prices, rising operational costs, and increasing quality demands necessitate that CV. Raja Sutan Indo develop a more modern and adaptive cost management strategy for market changes. Unlike the common practice where companies develop a product first, calculate its cost, set a selling price, and then market it, target costing employs the opposite approach. This study is a qualitative descriptive case study. The analysis process begins with data collection, followed by processing and simplification to ensure easier comprehension and analysis. The objective of this approach is to provide an accurate description and explanation of the conditions or events being examined. The research findings are as follows: 1. The implementation of the Target Costing method at CV. Raja Sutan Indo can serve as a guideline for determining production costs more efficiently. Through the implementation of Target Costing, the company has the potential to reduce costs by up to 47% compared to the total costs incurred before the method was applied. 2. The application of the Target Costing method has proven to have a positive impact on increasing company profit by controlling various costs arising during the production process. Before the implementation of this method, the profit margin for printing products ranged from only 49% to 61%. However, after target costing was implemented, the company successfully achieved its targeted profit level of 70%. The results of this research are also expected to contribute to the development of management accounting science, especially concerning the discussion of the Target Costing method, profit optimization, and production cost efficiency
The Ineffectiveness of Standard Operating Procedure Implementation In Influencing Performance, Motivation, And Organizational Behavior: A Case Study 0f The Regional Inflation Control Team (TPID) 0f Simalungun Regency Lea Elisabeth Paturuan; Tuahman Sipayung; Tioner Purba
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/x1yh7j43

Abstract

This study examines the ineffective implementation of Standard Operating Procedures (SOPs) in enhancing performance, motivation, and organizational behavior within the Regional Inflation Control Team (TPID) of Simalungun Regency. The research aims to analyze how SOPs relate to these three variables simultaneously. A qualitative descriptive method with a phenomenological approach was employed. Data were collected through in-depth interviews and document analysis involving various government agencies and TPID stakeholders. The findings reveal that SOPs function more as administrative formality than as practical tools. Low motivation and fragmented organizational behavior further hindered SOP effectiveness. The study concludes that the success of SOPs depends not merely on their formal presence but on how they are supported by motivational structures and behavioral alignment within the organization
Analysis of The Implementation of The Internal Control System Of Cash Expenditure in The Regional Financial and Revenue Management Agency of Pematangsiantar City Marintan Saragih; Vitryani Tarigan; Rina Tania Nababan
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/z52ky067

Abstract

According to Government Regulation Number 60 of 2008, the Internal Control System is a process that is integrated into every action and activity of the organization, which is carried out continuously by the leadership and all employees. The aim is to provide adequate assurance of achieving organizational goals through effective and efficient implementation of activities, reliability of financial reporting, security of state assets, and compliance with laws and regulations. This study aims to determine how the implementation of the Internal Control System for Cash Disbursements is carried out at the Regional Revenue and Financial Management Agency of Pematangsiantar City. The method used in this study is a qualitative approach. The results of the study indicate that the implementation of the system has been running well and includes a number of internal control components in accordance with the provisions applicable to cash disbursement procedures
Strategic Management of Tourism Development to Attract Tourist Interest in Tigaras, Simalungun Regency Sadariahma Sinaga; Hisarma Saragih; Tuahman Sipayung
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/cvzt3j05

Abstract

This study is motivated by the low number of tourist visits to the Tigaras area in Simalungun Regency, despite its significant tourism potential in terms of natural beauty and cultural richness. The main issue lies in the ineffective management strategies implemented by local stakeholders. The aim of this research is to identify the tourism potentials that can be developed, analyze the factors hindering the increase in tourist visits, and formulate appropriate tourism management strategies to attract more visitors. This study employs a descriptive qualitative approach, utilizing data collection techniques such as interviews, observations, and document analysis. The data were analyzed using the interactive model of Miles and Huberman and the SWOT framework. The results reveal that tourism development in Tigaras faces various challenges, including inadequate infrastructure, limited human resource capacity, weak promotional efforts, and poor coordination among stakeholders. The study concludes that an integrated, participatory, and locally-based management strategy is crucial to transform Tigaras into a competitive and sustainable tourism destination
Investment Decisions, Financing Decisions, And Dividend Policies On Company Value with GCG As A Moderating Variable In The Automotive Subsector On The Idx For The Period 2020-2023 Jeremy Herison Saragih; Sahala Purba; Septoni Benyamin Siahaan; Ivo Maelina Silitong
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/jfsmtt31

Abstract

Background: Price Book Value (PBV) is  perception of investor about  sucesss of any corporate. High and superior Price Book Value (PBV) will make   share and prospect of market of corporate  will brighter in future.. Many factors influencing Price Book Value (PBV), including philanthropy. Philanthropy (Corporate Philanthropy) is one of the Corporate Social Responsibility items as an important element in improving the company's character.   Methodology The present study is a quantitative one using an associative approach,  aimed to analyze effect of philanthropy on Price Book Value (PBV)   using time series data obtained from the financial statements of Primary Consumer Goods Companies listed on the IDX within 2018-2022. The population consisted of 32 primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The number of  samples was of 21 x 5 years of observation period = 105 issuer data. The research data analysis used a simple linear regression analysis.x   Findings : Philanthropy partially has a significant effect on Price Book Value (PBV) . It is indicated by the t-value X (13,034)> t-table (1.97) and p-value (0.000) <0.05. The magnitude of the effect of philanthropy on Price Book Value (PBV) is of is 62.3%. It is recommended that primary consumer goods companies listed on the Indonesia Stock Exchange pay more attention to aspects that affect company value (PBV) so that company value (PBV) can be further increased  
The Influence of Job Analysis, Workload Analysis, And Motivation On Employee Performance at The Investment and One-Stop Integrated Services Office of Simalungun Regency Lindu Verawati Butar - Butar; Tuahman Sipayung; Tioner Purba
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/p56h4818

Abstract

This study aims to analyze the influence of job analysis, workload analysis, and motivation on employee performance at the Investment and One-Stop Integrated Services Office. A quantitative approach was used with a survey method, involving 52 respondents who are employees at the agency. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results of the study indicate that simultaneously, the three independent variables have a positive and significant effect on employee performance. Partially, job analysis has a positive and significant effect on employee performance. Similarly, workload analysis also has a positive and significant effect on employee performance. In addition, motivation has a positive and significant effect on employee performance. Based on these results, it can be concluded that improving the quality of job analysis, proper workload planning, and strengthening work motivation are effective strategies for enhancing employee performance in the government environment of Simalungun Regency
The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City Djuli Sjafei Purba; Sri Martina; Ferdila Ferdila
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/hkxy0s78

Abstract

This study aims to analyze the influence of financial literacy and access to capital on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Siantar City, both partially and simultaneously. Financial literacy is assessed based on the understanding of basic financial concepts, the ability to prepare and manage budgets, knowledge of financial products, and the ability to interpret financial statements. Access to capital is measured through the ease of loan procedures, availability of financing information, relationships with financial institutions, and the ability to meet loan requirements. Financial performance is evaluated by indicators such as revenue growth, net profit, debt repayment ability, and operational cash flow stability. This research uses a quantitative approach with a survey method, employing closed-ended questionnaires. Data were analyzed using multiple linear regression and SmartPLS. The results indicate that both financial literacy and access to capital have a significant partial effect on financial performance, and a strong simultaneous influence when combined. These findings underscore the importance of enhancing financial literacy and improving financing access to support the sustainability of micro and small enterprises
The Effect of Quality Costs on Damaged Products in CV. Aneka Ilmu of Pematangsiantar Vitryani Tarigan; Marintan Saragih
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/abas9f03

Abstract

Every company is required to participate in competition. One of the efforts made by companies to remain competitive is by improving the quality of their production results. Improved quality will reduce the occurrence of defective products, thereby increasing profits. This study aims to determine whether there is an influence of quality costs on defective products at CV. Aneka Ilmu Pematangsiantar. The object of this research is CV. Aneka Ilmu Pematangsiantar. The variables examined are quality costs (prevention costs and appraisal costs) and defective products. Data were collected using the documentation method, and the obtained data were analyzed descriptively and quantitatively. Based on the results of the study, it can be concluded that quality costs are a valuable investment in minimizing defective products at CV. Aneka Ilmu Pematangsiantar. The significant relationship between quality costs and defective products should be considered by company management to achieve overall better product quality, thus reducing the occurrence of defective products
Implementation of Mental Health Support System and Its Impact on Organizational Performance of Large Hospitals in Medan: The Mediating Role of Employee Well - Being Siti Normi Sinurat; Kristanty M N Nadapdap; Sondang Ni Bulan Marbun; M Doddy Simanjuntak; Maludin Panjaitan
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/bts2ec21

Abstract

This research investigates how Mental Health Support System (MHSS) implementation functions as a comprehensive intervention mechanism for enhancing organizational performance through improved employee well-being in large hospitals in Medan. Drawing upon Job Demands-Resources (JD-R) theory, Conservation of Resources (COR) theory, and organizational support theory, this study examines how mental health support systems create value through improved employee psychological well-being and reduced work-related stress among healthcare workers. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 8 large hospitals in Medan (385 healthcare worker observations, 2023-2024), the research demonstrates that mental health support system implementation significantly enhances employee well-being (β = 0.692, p < 0.001) and directly improves organizational performance (β = 0.458, p < 0.001). Employee well-being substantially mediates the relationship between mental health support systems and organizational performance (indirect effect = 0.389, p < 0.001, VAF = 45.9%). The model explains 61.8% of employee well-being variance and 68.3% of organizational performance variance. This study provides comprehensive empirical evidence of how mental health support systems transform healthcare workplace environments and operational effectiveness in hospital settings
The Influence of Taxpayers' Environment and Level of Trust On Taxpayer Compliance in Paying Land and Building Taxes in Nagori Tempel Jaya, Simalungun Regency Eva Sriwiyanti; Wico J Tarigan; Misni Syafriani
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/f98ekq80

Abstract

This study examines the influence of the Taxpayer Environment and the Taxpayer Confidence Level on Land and Building Tax (LBT) Compliance in Nagori Tempel Jaya. Using a quantitative approach, data were collected from 74 respondents owning land and/or buildings through questionnaires and structured interviews. Multiple linear regression analysis was employed to assess both partial and simultaneous effects. The results demonstrate that the model is statistically robust, with the F-test indicating a significant joint influence of both predictors on taxpayer compliance (F = 395.616; p < 0.001). The t-test further reveals that the Taxpayer Environment (t = 10.778; β = 0.699) and the Taxpayer Confidence Level (t = 4.474; β = 0.290) each exert significant partial effects. The coefficient of determination suggests exceptionally strong explanatory power (R² = 0.918), indicating that 91.8% of the variance in taxpayer compliance is explained by the two variables. The findings highlight that compliance is shaped by the combined influence of social norms, community dynamics, and institutional trust. This study provides empirical evidence relevant for local governments in enhancing taxpayer compliance through strengthened community engagement, improved transparency, and better-quality public services

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