Jurnal Ilmiah Accusi
type: channel
description: 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 Managed by Program Studi Akuntansi Universitas Simalungun, the journal maintains rigorous academic and ethical standards in scholarly publishing. It provides a professional platform for original research articles, technical papers, case studies, and review articles that contribute to both theoretical development and practical application in accounting disciplines. The journal encourages interdisciplinary approaches that integrate perspectives from Financial Accounting, Management Accounting, Audit, Accounting Information System, Tax accounting, Sharia Accounting, Behavioral Accounting, Public Sector Accounting, Financial Management, Cost Management, and financial studies to address contemporary fiscal and regulatory challenges. As an accredited journal in the Science and Technology Index (SINTA 3) Indonesia, and indexed in reputable academic databases including GARUDA (Garba Rujukan Digital), Google Scholar, Crossref, and Dimensions
publisher: Program Studi Akuntansi Universitas Simalungun
language: en
publication name: Jurnal Ilmiah Accusi
issn: 2620-5815
items: Analysis of Fixed Asset Accounting Treatment According to PSAK NO. 216 at PT. Perkebunan Nusantara IV Unit Mayang
items: Integrated CSR Reporting and Stakeholder Engagement: Implications for Management Accounting Systems
items: The Influence of Digital Entrepreneurial Orientation on the Performance of MSMEs in Medan City
items: Strategic Management Accounting and Digital Transformation: The Role of Big Data Analytics in Decision Making
items: Analysis of Company Financial Performance Before and After Acquisition (Case Study of PT Garudafood Putra Putri Jaya Tbk on PT Mulia Boga Jaya Tbk)
items: The Influence of Taxpayers' Environment and Level of Trust On Taxpayer Compliance in Paying Land and Building Taxes in Nagori Tempel Jaya, Simalungun Regency
items: Implementation of Mental Health Support System and Its Impact on Organizational Performance of Large Hospitals in Medan: The Mediating Role of Employee Well - Being
items: The Effect of Quality Costs on Damaged Products in CV. Aneka Ilmu of Pematangsiantar
items: Transparency And Public Participation as Determinants of Financial Management Accountability
items: Analysis Of the Influence of Financial Technology Peer-To-Peer (P2P) Lending and Payment Gateway on The Financial Performance Of MSMES In Pematangsiantar City
items: The Influence of Timeliness in Digital Financial Reporting (E-Reporting) on Market Reaction at the Indonesia Stock Exchange: The Mediating Role of Information Asymmetry
items: Analysis Of Financial Performance of The Regional Revenue and Expenditure Budget in The Pematangsiantar Regional Regional Management And Revenue Agency for the 2021-2023 Period
items: Performance Evaluation of Batam City Government: A Public Sector Accounting Approach
items: Analysis of the Implementation of SAK EMKM In the Preparation of Financial Statements for MSMES: A Case Study of Kafe Maurani Simalungun Regency
items: Corporate Philanthropy and Earnings Management: The Moderating Role of Accounting Conservatism
items: Implementation of Budget Absorption on Financial Performance at the Personnel and Human Resources Development Agency of Dairi Regency
items: The Role of Integrated Reporting in Reducing Cost of Capital: Mediating Effect of Information Transparency
items: An Analysis of Balanced Scorecard Implementation as A Performance Evaluation Tool for Training Programs at the Department of Manpower, Pematangsiantar City, 2023 – 2024
items: The Impact of Risk Management & Internal Audit on Credit Provision Policy at PT Bank Sumut Lotu Branch
items: The Effect of Profitability, Managerial Ownership and Dividend Policy on Corporate Value LQ-45 Companies Listed on The Indonesia Stock Exchange During The 2020 – 2023 Period
items: The Effect of Environmental Performance, Environmental Cost and Environmental Disclosure on Financial Performance of Energy Sector Companies Listed on The Indonesia Stock Exchange 2021-2023
items: Determinants of Stock Return Movements with Independent Commissioners as Moderating Variables in Wholesale and Retail Trade Companieson the Indonesia Stock Exchange
items: The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City
items: The Influence of Job Analysis, Workload Analysis, And Motivation On Employee Performance at The Investment and One-Stop Integrated Services Office of Simalungun Regency
items: 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
items: Strategic Management of Tourism Development to Attract Tourist Interest in Tigaras, Simalungun Regency
items: Analysis of The Implementation of The Internal Control System Of Cash Expenditure in The Regional Financial and Revenue Management Agency of Pematangsiantar City
items: https://jurnal.usi.ac.id/index.php/jia/article/view/1552
items: The Target Costing Application Method in Production Cost Planning for Profit Optimization At CV. Raja Sutan Indo
items: The Impact of Capital Structure, Liquidity, And Firm Size OnFinancial Performance an Empirical Study Of Technology Companies Listed on The Indonesia Stock Exchange (2020 - 2023)

Analysis of Fixed Asset Accounting Treatment According to PSAK NO. 216 at PT. Perkebunan Nusantara IV Unit Mayang
type: item
description: This study analyzes the compliance of fixed asset accounting treatment at PT Perkebunan Nusantara IV Unit Mayang with PSAK No. 216, which became effective on January 1, 2024. A descriptive qualitative method was used through documentation and interviews, by comparing the company’s practices with the standard. The results indicate that the implementation of PSAK No. 216 has generally been carried out well, particularly in asset recognition, subsequent measurement, straight-line depreciation, and derecognition supported by adequate documentation. However, several shortcomings remain, including suboptimal capitalization of inspection costs, inconsistent inclusion of import duties and trial production results in acquisition costs, and insufficient disclosure of revaluation and independent valuation. Overall, the implementation of the standard is good but still requires improvements to achieve full compliance
subject: Articles
  topic: section
subject: Fixed Asset Treatment
  topic: keywords
subject: PSAK No. 216
  topic: keywords
creator: Eva Sriwiyanti
creator: Wico J Tarigan
creator: Selvi Maharani
rights: Copyright (c) 2025 Eva Sriwiyanti, Wico J Tarigan, Selvi Maharani (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 265
ending page: 276
doi: 10.36985/g62yax10

Integrated CSR Reporting and Stakeholder Engagement: Implications for Management Accounting Systems
type: item
description: This research examines how integrated Corporate Social Responsibility (CSR) reporting influences stakeholder engagement effectiveness and subsequently transforms management accounting systems in publicly listed corporations. Drawing upon institutional theory, stakeholder theory, and contingency theory, this study investigates how CSR disclosure practices reshape internal management accounting mechanisms to support strategic decision-making and performance measurement. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 118 publicly listed companies across multiple industries (590 firm-year observations, 2020-2024), the research demonstrates that integrated CSR reporting significantly enhances stakeholder engagement quality (β = 0.647, p < 0.001) and directly influences management accounting system sophistication (β = 0.486, p < 0.001). Stakeholder engagement substantially mediates the relationship between integrated CSR reporting and management accounting systems (indirect effect = 0.392, p < 0.001, VAF = 44.6%). The model explains 58.7% of stakeholder engagement variance and 64.3% of management accounting system variance. This study provides comprehensive empirical evidence of how integrated CSR reporting frameworks drive internal management accounting transformation in contemporary organizational environments
subject: Articles
  topic: section
subject: Integrated CSR Reporting
  topic: keywords
subject: Stakeholder Engagement
  topic: keywords
subject: Management Accounting Systems
  topic: keywords
subject: Corporate Sustainability
  topic: keywords
subject: Performance Measurement
  topic: keywords
subject: Strategic Management Accounting
  topic: keywords
subject: Organizational Transformation
  topic: keywords
creator: Duma Megaria Elisabeth
creator: Septony B Siahaan
creator: Merry Anna Napitupulu
creator: Mulatua P Silalahi
creator: Rimky Mandala Putra Simanjuntak
rights: Copyright (c) 2025 Duma Megaria Elisabeth, Septony B Siahaan, Merry Anna Napitupulu, Mulatua P Silalahi, Rimky Mandala Putra Simanjuntak (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-13
publication date: 2026-01-13
starting page: 559
ending page: 578
doi: 10.36985/ncvt4p05

The Influence of Digital Entrepreneurial Orientation on the Performance of MSMEs in Medan City
type: item
description: This research investigates how Digital Entrepreneurial Orientation (DEO) influences the performance of Micro, Small, and Medium Enterprises (MSMEs) in Medan City through digital capability mechanisms. Drawing upon Resource-Based View theory, Dynamic Capability theory, and Technology-Organization-Environment framework, this study examines how digital entrepreneurial practices create value through enhanced operational efficiency, market reach expansion, and innovation capabilities among MSMEs. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 185 MSMEs in Medan (2023-2024), the research demonstrates that DEO significantly enhances digital capabilities (β = 0.712, p < 0.001) and positively influences MSME performance (β = 0.628, p < 0.001). Digital capabilities substantially mediate the relationship between DEO and MSME performance (indirect effect = 0.487, p < 0.001, VAF = 43.7%). The model explains 68.4% of digital capability variance and 61.9% of MSME performance variance. This study provides comprehensive empirical evidence of how digital entrepreneurial mindset transforms MSME competitiveness and sustainability in emerging market contexts, particularly in post-pandemic digital economy environments
subject: Articles
  topic: section
subject: Digital Entrepreneurial Orientation
  topic: keywords
subject: MSME Performance
  topic: keywords
subject: Digital Capabilities
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Entrepreneurship
  topic: keywords
subject: Medan City
  topic: keywords
subject: Emerging Markets
  topic: keywords
creator: Meylida Girsang
creator: Khansa khalishah
creator: Erikson Damanik
creator: Cindy Tri Ananta
rights: Copyright (c) 2025 Meylida Girsang, Khansa khalishah, Erikson Damanik, Cindy Tri Ananta https://creativecommons.org/licenses/by/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 545
ending page: 558
doi: 10.36985/mfddme74

Strategic Management Accounting and Digital Transformation: The Role of Big Data Analytics in Decision Making
type: item
description: This research investigates how Big Data Analytics (BDA) functions as a transformative mechanism for enhancing Strategic Management Accounting (SMA) effectiveness through improved decision-making quality in the digital era. Drawing upon Resource-Based View theory, Dynamic Capabilities theory, and Information Processing theory, this study examines how big data analytics capabilities create competitive advantages through enhanced analytical depth and strategic decision quality. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 multinational corporations across multiple industries (640 firm-year observations, 2020-2024), the research demonstrates that big data analytics implementation significantly enhances strategic management accounting practices (β = 0.694, p < 0.001) and directly improves decision-making quality (β = 0.483, p < 0.001). Strategic management accounting substantially mediates the relationship between big data analytics and decision-making quality (indirect effect = 0.412, p < 0.001, VAF = 46.1%). The model explains 62.3% of strategic management accounting variance and 68.9% of decision-making quality variance. This study provides comprehensive empirical evidence of how digital transformation through big data analytics revolutionizes management accounting functions and organizational decision-making capabilities in contemporary business environments
subject: Articles
  topic: section
subject: Big Data Analytics
  topic: keywords
subject: Strategic Management Accounting
  topic: keywords
subject: Decision-Making Quality
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Business Intelligence
  topic: keywords
subject: Competitive Advantage
  topic: keywords
subject: Management Control Systems
  topic: keywords
creator: Septony B Siahaan
creator: Wesly Andri Simanjuntak
creator: Januardi Mesakh
creator: Mulatua Silalahi
creator: Merry Anna Napitupulu
rights: Copyright (c) 2025 Septony B Siahaan, Wesly Andri Simanjuntak, Januardi Mesakh, Mulatua Silalahi, Merry Anna Napitupulu (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 521
ending page: 544
doi: 10.36985/vsskcg83

Analysis of Company Financial Performance Before and After Acquisition (Case Study of PT Garudafood Putra Putri Jaya Tbk on PT Mulia Boga Jaya Tbk)
type: item
description: Financial performance is a description of a company's activities. Good financial performance can reflect the health conditions of good financial governance as well. The aim of this research is to analyze how the acquisition affects financial performance before and after the acquisition. The subject of this research used the acquiring companies PT Garuda Food Tbk and PT Mulia Boga Raya Tbk in the 2018-2022 period by examining the financial performance two years before and two years after the acquisition. This research is a type of comparative research, which means comparing financial performance between before and after the acquisition. The analysis in this research is measured using four financial ratios, namely Return On Assets (ROA), Return On Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). Based on the results of the analysis, it shows that there are significant differences in total ROA, ROE, CR, and DER before and after acquisition
subject: Articles
  topic: section
subject: Financial Performance
  topic: keywords
subject: Acquisition
  topic: keywords
subject: Return On Assets
  topic: keywords
subject: Return On Equity
  topic: keywords
subject: Current Ratio
  topic: keywords
subject: Debt to Equity Rasio
  topic: keywords
creator: Eva Sriwiyanti
creator: Ulfah Rahmah Ika Nasution
rights: Copyright (c) 2025 Eva Sriwiyanti, Ulfah Rahmah Ika Nasution (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 511
ending page: 520
doi: 10.36985/8y80db18

The Influence of Taxpayers' Environment and Level of Trust On Taxpayer Compliance in Paying Land and Building Taxes in Nagori Tempel Jaya, Simalungun Regency
type: item
description: 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
subject: Articles
  topic: section
subject: Taxpayer Environment
  topic: keywords
subject: Taxpayer Confidence
  topic: keywords
subject: Taxpayer Compliance
  topic: keywords
subject: Land and Building Tax
  topic: keywords
creator: Eva Sriwiyanti
creator: Wico J Tarigan
creator: Misni Syafriani
rights: Copyright (c) 2025 Eva Sriwiyanti, Wico J Tarigan, Misni Syafriani (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 496
ending page: 510
doi: 10.36985/f98ekq80

Implementation of Mental Health Support System and Its Impact on Organizational Performance of Large Hospitals in Medan: The Mediating Role of Employee Well - Being
type: item
description: 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
subject: Articles
  topic: section
subject: Mental Health Support System
  topic: keywords
subject: Organizational Performance
  topic: keywords
subject: Employee Well-being
  topic: keywords
subject: Healthcare Workers
  topic: keywords
subject: Hospital Management
  topic: keywords
subject: Workplace Mental Health
  topic: keywords
subject: Job Satisfaction
  topic: keywords
creator: Siti Normi Sinurat
creator: Kristanty M N Nadapdap
creator: Sondang Ni Bulan Marbun
creator: M Doddy Simanjuntak
creator: Maludin Panjaitan
rights: Copyright (c) 2025 Siti Normi Sinurat, Kristanty M N Nadapdap, Sondang Ni Bulan Marbun, M Doddy Simanjuntak, Maludin Panjaitan (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 478
ending page: 495
doi: 10.36985/bts2ec21

The Effect of Quality Costs on Damaged Products in CV. Aneka Ilmu of Pematangsiantar
type: item
description: 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
subject: Articles
  topic: section
subject: Quality Costs
  topic: keywords
subject: Defective Products
  topic: keywords
creator: Vitryani Tarigan
creator: Marintan Saragih
rights: Copyright (c) 2025 Vitryani Tarigan, Marintan Saragih (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-25
publication date: 2025-11-25
starting page: 467
ending page: 477
doi: 10.36985/abas9f03

Transparency And Public Participation as Determinants of Financial Management Accountability
type: item
description: This study aims to analyze the influence of transparency and public participation on financial management accountability at the urban village level in Siantar Sitalasari District, Pematang Siantar City. The research employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) with 100 community respondents selected through purposive sampling. The findings reveal that transparency has a positive and significant effect on financial management accountability. Conversely, public participation does not have a significant effect on accountability. The R-Square value of 0.917 indicates that transparency and public participation jointly explain 91.7% of the variance in financial management accountability. Additionally, the Q² value of 0.666 demonstrates very strong predictive relevance of the model. These results confirm that transparency is the primary determinant of accountability, whereas public participation has not yet contributed meaningfully. The study highlights the need to strengthen public information disclosure and enhance community budget literacy to support accountable financial governance at the urban village level
subject: Articles
  topic: section
subject: Transparency
  topic: keywords
subject: Community Participation
  topic: keywords
subject: Accountability
  topic: keywords
creator: Sri Martina
creator: Djuli Sjafei Purba
rights: Copyright (c) 2025 Sri Martina, Djuli Sjafei Purba (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-23
publication date: 2025-11-23
starting page: 451
ending page: 466
doi: 10.36985/dh80kc91

Analysis Of the Influence of Financial Technology Peer-To-Peer (P2P) Lending and Payment Gateway on The Financial Performance Of MSMES In Pematangsiantar City
type: item
description: This study examines the influence of financial technology specifically Peer-to-Peer (P2P) Lending and Payment Gateway services on the financial performance of micro, small, and medium enterprises (MSMEs) operating within the Siantar Square culinary center in Pematangsiantar, Indonesia. Primary data were collected from 32 MSME respondents through a purposive sampling technique using structured questionnaires. The analysis employed validity and reliability tests, normality testing, multiple linear regression, partial t-tests, and simultaneous F-tests to assess the impact of the fintech variables. The findings reveal that P2P Lending does not exert a significant partial effect on MSME financial performance, indicating that digital lending has not yet translated into measurable financial improvement for local businesses. Conversely, Payment Gateway usage demonstrates a positive and significant effect, suggesting that digital payment systems enhance transaction efficiency, cash-flow management, and overall financial performance. The simultaneous F-test further confirms that both fintech variables collectively influence financial outcomes, with Payment Gateway acting as the dominant contributing factor. These results underscore the strategic importance of digital payment adoption, improved digital financial literacy, and supportive digital ecosystems in strengthening MSME financial performance in emerging regional markets
subject: Articles
  topic: section
subject: FinTech
  topic: keywords
subject: P2P Lending
  topic: keywords
subject: Payment Gateway
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: MSMEs
  topic: keywords
creator: Mahaitin H Sinaga
creator: Wico J Tarigan
creator: Sri Martina
rights: Copyright (c) 2025 Mahaitin H Sinaga, Wico J Tarigan, Sri Martina (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 434
ending page: 450
doi: 10.36985/e7f0ac64

The Influence of Timeliness in Digital Financial Reporting (E-Reporting) on Market Reaction at the Indonesia Stock Exchange: The Mediating Role of Information Asymmetry
type: item
description: This research investigates how digital financial reporting timeliness (e-reporting) influences market reactions in the Indonesia Stock Exchange through reduced information asymmetry mechanisms. Drawing upon signaling theory, market efficiency theory, and information asymmetry theory, this study examines how timely electronic disclosure practices create value through improved market responsiveness and reduced uncertainty among investors. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 145 publicly listed companies in Indonesia (725 firm-year observations, 2019-2023), the research demonstrates that e-reporting timeliness significantly reduces information asymmetry (β = -0.683, p < 0.001) and positively influences market reactions (β = 0.534, p < 0.001). Information asymmetry substantially mediates the relationship between e-reporting timeliness and market reactions (indirect effect = 0.421, p < 0.001, VAF = 44.1%). The model explains 62.8% of information asymmetry variance and 58.3% of market reaction variance. This study provides comprehensive empirical evidence of how digital reporting infrastructure transforms capital market efficiency and investor decision-making processes in emerging market contexts
subject: Articles
  topic: section
subject: E-Reporting Timeliness
  topic: keywords
subject: Market Reaction
  topic: keywords
subject: Information Asymmetry
  topic: keywords
subject: Digital Disclosure
  topic: keywords
subject: Capital Market Efficiency
  topic: keywords
subject: Indonesia Stock Exchange
  topic: keywords
subject: Financial Reporting Quality
  topic: keywords
creator: Gracesiela Yosephine Simanjuntak
creator: Rimky Mandala Simanjuntak
creator: Apriani Magdalena Sibarani
creator: Rike Yolanda Panjaitan
creator: Ivo Maelina Silitonga
rights: Copyright (c) 2025 Gracesiela Yosephine Simanjuntak, Rimky Mandala Simanjuntak, Apriani Magdalena Sibarani, Rike Yolanda Panjaitan, Ivo Maelina Silitonga (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 404
ending page: 423
doi: 10.36985/ywtgas73

Analysis Of Financial Performance of The Regional Revenue and Expenditure Budget in The Pematangsiantar Regional Regional Management And Revenue Agency for the 2021-2023 Period
type: item
description: This research aims to analyze the financial performance of the Pematangsiantar City Regional Revenue and Expenditure Budget (APBD) at the Regional Financial and Revenue Management Agency (BPKPD) during the 2021–2023 period. Evaluation is carried out using a financial performance ratio approach, namely the independence ratio, efficiency ratio and harmony ratio. The aim is to determine the extent of fiscal independence, the effectiveness of financial management, and the alignment of expenditure in supporting public services and regional development. This type of research is quantitative descriptive using primary data in the form of Pematangsiantar City APBD realization reports. The data analysis technique used is the calculation of financial ratios based on standards from the Ministry of Home Affairs and theories from public sector financial experts. The research results show that the financial independence ratio of Pematangsiantar City is still relatively low, which reflects its high dependence on transfer funds from the central government. Meanwhile, the efficiency ratio shows a very high value, which means that financial management is not yet efficient and there is still waste or expenditure that is not commensurate with income. The harmony ratio shows that regional expenditure allocations are still more focused on operational expenditure than capital expenditure, so it needs to be increased to better support long-term development. Based on these results, it is recommended that regional governments increase the optimization of local original income and strengthen productive expenditure to encourage fiscal independence and sustainable development
subject: Articles
  topic: section
subject: Financial Performance
  topic: keywords
subject: APBD
  topic: keywords
subject: Independence Ratio
  topic: keywords
subject: Efficiency Ratio
  topic: keywords
subject: Harmony Ratio
  topic: keywords
creator: Marintan Saragih
creator: Vitryani Tarigan
rights: Copyright (c) 2025 Marintan Saragih, Vitryani Tarigan (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 424
ending page: 433
doi: 10.36985/arfwf671

Performance Evaluation of Batam City Government: A Public Sector Accounting Approach
type: item
description: This study aims to evaluate the organizational performance of the Batam City Government through a public sector accounting approach. In the era of bureaucratic reform and the implementation of an accrual-based accounting system, the evaluation of public organizational performance has become essential to ensure accountability and transparency in regional financial management. The study employs a descriptive-qualitative approach with data collection techniques including documentation review, interviews, and an analysis of local government financial reports. The findings indicate that the implementation of public sector accounting has contributed to improving budget management efficiency, program implementation effectiveness, and the quality of financial reporting. However, several challenges remain, including limitations in human resource competencies and the suboptimal use of information technology. This study recommends strengthening the capacity of government personnel and enhancing performance measurement systems based on public sector accounting data as strategic steps to improve good governance within the Batam City Government.
subject: Articles
  topic: section
subject: Performance Evaluation
  topic: keywords
subject: Public Sector Accounting
  topic: keywords
subject: Batam City Government
  topic: keywords
creator: Khadijah Khadijah
creator: Ferdila Ferdila
creator: Maizar Maizar
creator: Allyah Syafitri
rights: Copyright (c) 2025 Khadijah Khadijah, Ferdila Ferdila, Maizar Maizar, Allyah Syafitri (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 395
ending page: 403
doi: 10.36985/33yg9845

Analysis of the Implementation of SAK EMKM In the Preparation of Financial Statements for MSMES: A Case Study of Kafe Maurani Simalungun Regency
type: item
description: This study aims to examine the implementation of financial statement preparation for the Micro, Small, and Medium Enterprise (MSME) Kafe Maurani based on SAK EMKM and to describe the challenges encountered in its implementation. This study is a descriptive qualitative research employing a case study approach. Data collection was carried out through interviews. The results of the study indicate that the financial statements prepared are not yet in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Furthermore, the information presented in the financial statements remains simple and is still based on cash inflows and outflows. The challenges faced by the owner in preparing the financial statements include a lack of understanding of financial reporting and limited time allocation
subject: Articles
  topic: section
subject: Financial Reports
  topic: keywords
subject: Micro, Small, and Medium Enterprises (MSMEs)
  topic: keywords
subject: EMKM SAK
  topic: keywords
creator: Wico J Tarigan
creator: Liharman Saragih
creator: Mahaitin H Sinaga
rights: Copyright (c) 2025 Wico J Tarigan, Liharman Saragih, Mahaitin H Sinaga (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 382
ending page: 394
doi: 10.36985/sfqpgm37

Corporate Philanthropy and Earnings Management: The Moderating Role of Accounting Conservatism
type: item
description: This research investigates the relationship between corporate philanthropy and earnings management practices, with particular emphasis on the moderating role of accounting conservatism in publicly listed companies. Drawing upon legitimacy theory, agency theory, and stakeholder theory, this study examines how corporate philanthropic activities influence managerial discretion in financial reporting and whether conservative accounting practices constrain opportunistic earnings manipulation. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 publicly listed companies across multiple countries (640 firm-year observations, 2020-2024), the research demonstrates that corporate philanthropy significantly reduces earnings management practices (β = -0.487, p < 0.001). Accounting conservatism substantially moderates this relationship (β = -0.356, p < 0.001), strengthening the negative effect of philanthropy on earnings management. The model explains 54.8% of earnings management variance. This study provides comprehensive empirical evidence of how corporate social responsibility initiatives, particularly philanthropic activities, interact with accounting quality mechanisms to enhance financial reporting integrity in contemporary business environments
subject: Articles
  topic: section
subject: Corporate Philanthropy
  topic: keywords
subject: Earnings Management
  topic: keywords
subject: Accounting Conservatism
  topic: keywords
subject: Financial Reporting Quality
  topic: keywords
subject: Corporate Social Responsibility
  topic: keywords
subject: Agency Theory
  topic: keywords
subject: Stakeholder Engagement
  topic: keywords
creator: Mitha Christina Ginting
creator: Duma Rahel Situmorang
creator: Lamria Sagala
creator: Apriani M Sibarani
creator: Mulatua P Silalahi
rights: Copyright (c) 2025 Mitha Christina Ginting, Duma Rahel Situmorang, Lamria Sagala, Apriani M Sibarani, Mulatua P Silalahi (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 363
ending page: 381
doi: 10.36985/7hrk6q26

Implementation of Budget Absorption on Financial Performance at the Personnel and Human Resources Development Agency of Dairi Regency
type: item
description: This study aims to analyze the implementation of budget absorption and its impact on financial performance at the Civil Service and Human Resource Development Agency (BKPSDM) of Dairi Regency. Budget absorption serves as a key indicator of the effectiveness of local government program implementation. The data reveal fluctuations in budget realization from 2019 to 2021, showing an upward trend in the final quarter of each fiscal year. Employing a descriptive qualitative approach, this research uses both primary data through interviews and secondary data derived from financial reports and budget realization documents. The results show that the low level of budget absorption at the beginning of the year was influenced by unrealistic planning, delays in administrative processes, and limited human resource capacity in financial management. Conversely, in the final quarter, activities accelerated sharply, causing a workload concentration. Improvement efforts include enhancing planning systems, increasing staff competence, and optimizing digitalization in local financial processes. The findings are expected to provide valuable insights for local governments in improving the efficiency and accountability of public financial management
subject: Articles
  topic: section
subject: Budget Absorption
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Public Financial Management
  topic: keywords
subject: BKPSDM
  topic: keywords
subject: Local Government
  topic: keywords
creator: Tuahman Sipayung
creator: Rumondang Purba
creator: Elfina Okto Posmaida Damanik
rights: Copyright (c) 2025 Tuahman Sipayung, Rumondang Purba, Elfina Okto Posmaida Damanik (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 350
ending page: 362
doi: 10.36985/58wmwr55

The Role of Integrated Reporting in Reducing Cost of Capital: Mediating Effect of Information Transparency
type: item
description: This research investigates how Integrated Reporting (IR) functions as a comprehensive disclosure mechanism for reducing the cost of capital through enhanced information transparency in publicly listed companies. Drawing upon signaling theory and stakeholder theory, this study examines how integrated reporting practices create value through improved disclosure quality and reduced information asymmetry between firms and capital providers. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 112 publicly listed companies across multiple countries (560 firm-year observations, 2020-2024), the research demonstrates that integrated reporting implementation significantly enhances information transparency (β = 0.618, p < 0.001) and directly reduces cost of capital (β = -0.421, p < 0.001). Information transparency substantially mediates the relationship between integrated reporting and cost of capital (indirect effect = -0.347, p < 0.001, VAF = 45.2%). The model explains 56.4% of information transparency variance and 61.7% of cost of capital variance. This study provides comprehensive empirical evidence of how integrated reporting frameworks transform corporate disclosure practices and financing efficiency in contemporary capital markets
subject: Articles
  topic: section
subject: Integrated Reporting
  topic: keywords
subject: Cost of Capital
  topic: keywords
subject: Information Transparency
  topic: keywords
subject: Corporate Disclosure
  topic: keywords
subject: Stakeholder Communication
  topic: keywords
subject: Capital Market Efficiency
  topic: keywords
subject: Financial Reporting Quality
  topic: keywords
creator: Farida Sagala
creator: Mitha Christina Ginting
creator: Lamria Sagala
creator: Rike Yolanda Panjaitan
creator: M Doddy Simanjuntak
rights: Copyright (c) 2025 Farida Sagala, Mitha Christina Ginting, Lamria Sagala, Rike Yolanda Panjaitan, M Doddy Simanjuntak (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 331
ending page: 349
doi: 10.36985/7wwfsc65

An Analysis of Balanced Scorecard Implementation as A Performance Evaluation Tool for Training Programs at the Department of Manpower, Pematangsiantar City, 2023 – 2024
type: item
description: This study aims to analyze the implementation of the Balanced Scorecard as a performance evaluation tool for job training programs at the Department of Manpower of Pematangsiantar City during 2023–2024. The Balanced Scorecard framework was applied through four perspectives: financial, customer, internal business processes, and learning and growth. The research uses a descriptive qualitative approach with primary data obtained from budget realization documents, interviews, observations, and questionnaires distributed to 139 training participants. The results show that, from the financial perspective, budget utilization in 2024 was more efficient compared to 2023. From the customer perspective, participant satisfaction regarding facilities, materials, and instructor quality was relatively high. The internal business process perspective indicates that the program was carried out systematically through structured planning, participant selection, and daily monitoring. From the learning and growth perspective, the institution demonstrated a strong commitment to competency development and collaboration with training partners. Overall, the Balanced Scorecard is proven to be effective as a performance evaluation tool and provides a comprehensive foundation for future program improvement
subject: Articles
  topic: section
subject: Balanced Scorecard
  topic: keywords
subject: Evaluasi Kinerja
  topic: keywords
subject: Pelatihan Kerja
  topic: keywords
subject: Dinas Ketenagakerjaan
  topic: keywords
subject: Pematangsiantar
  topic: keywords
creator: Sifa Aulia Shafira Guechi
creator: Wico J Tarigan
creator: Sri Martina
rights: Copyright (c) 2025 Sifa Aulia Shafira Guechi, Wico J Tarigan, Sri Martina (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 318
ending page: 330
doi: 10.36985/zyymrf43

The Impact of Risk Management & Internal Audit on Credit Provision Policy at PT Bank Sumut Lotu Branch
type: item
description: This study aims to analyze the effect of risk management and internal audit implementation on credit policy at PT Bank Sumut Lotu Sub-Branch. The background of this research is the significant difference between credit disbursed and credit repaid, as well as the suboptimal implementation of risk management and internal audit in credit policy. This study uses an explanatory method with a quantitative approach. The research population consists of all employees in the credit division of PT Bank Sumut Lotu Sub-Branch, totaling 17 people, with saturated sampling technique so that the entire population is used as the sample. Data were collected through questionnaires using a Likert scale and analyzed using SPSS with multiple regression analysis technique. The results show that risk management has a negative and significant effect on credit policy (ttabel = 2,145; t = -6.132; p = 0.000), indicating that the stricter the implementation of risk management, the more conservative the credit policy becomes. Internal audit has a positive and significant effect on credit policy (β = 1.577; t = 8.416; p = 0.000), showing that effective internal audit improves the quality of credit policy. Simultaneously, both variables have a significant effect on credit policy with an F-calculated value of 36.463 (p = 0.000) and a coefficient of determination (R²) of 83.9%, indicating that both variables can explain 83.9% of the variation in credit policy. This study concludes that risk management and internal audit are two complementary functions in supporting the establishment of effective credit policies in banking
subject: Articles
  topic: section
subject: Risk Management
  topic: keywords
subject: Internal Audit
  topic: keywords
subject: Credit Policy
  topic: keywords
creator: Farrel Arvid Faoloaro Zai
creator: Duma Megaria Elisabeth
creator: Farida Sagala
rights: Copyright (c) 2025 Farrel Arvid Faoloaro Zai, Duma Megaria Elisabeth, Farida Sagala (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 305
ending page: 317
doi: 10.36985/6fy4z091

The Effect of Profitability, Managerial Ownership and Dividend Policy on Corporate Value LQ-45 Companies Listed on The Indonesia Stock Exchange During The 2020 – 2023 Period
type: item
description: The purpose of this study is to analyze the influence of profitability, managerial ownership, and dividend policy on firm value. The research problem is formulated as follows: whether profitability, managerial ownership, and dividend policy influence firm value. The sample used was 14 companies. The data used in this study were obtained from the annual financial reports of LQ-45 companies for the years 2020-2023. The population of companies in this study consisted of 45 LQ-45 companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. A total of 14 samples were used in this study, with sample selection using a purposive sampling method. Data analysis used descriptive statistics, classical assumption tests, and hypothesis testing with regression methods using SPSS 26. This type of research is a quantitative correlational study, which is intended to examine the relationship between variables. The analysis technique used was multiple linear regression. The results showed that profitability significantly influences firm value, managerial ownership significantly influences firm value, while dividend policy does not affect firm value. Profitability, managerial ownership, and dividend policy variables simultaneously have a significant effect on company value in LQ-45 companies listed on the Indonesia Stock Exchange for the 2020-2023 period
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Dividend Policy
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Sonya Kristy Br Brahmana
creator: Dimitha H P Purba
creator: Mitha Christina Ginting
creator: Ivo Maelina Silitonga
rights: Copyright (c) 2025 Sonya Kristy Br Brahmana, Dimitha H P Purba, Mitha Christina Ginting, Ivo Maelina Silitonga (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 292
ending page: 304
doi: 10.36985/fgz7ap93

The Effect of Environmental Performance, Environmental Cost and Environmental Disclosure on Financial Performance of Energy Sector Companies Listed on The Indonesia Stock Exchange 2021-2023
type: item
description: This study aims to analyze the influence of Environmental Performance, Environmental Cost, and Environmental Disclosure on Financial Performance. This study was conducted on energy sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period . This study was conducted to analyze factors influencing Financial Performance, including Environmental Performance, Environmental Cost, and Environmental Disclosure. The approach used was quantitative with multiple linear regression analysis using SPSS 25. The research sample consisted of 17 companies. The results showed that partially environmental performance did not affect financial performance, partially environmental cost did not affect financial performance, and partially environmental disclosure did affect financial performance. Simultaneously, Environmental Performance, Environmental Cost, and Environmental Disclosure affected Financial Performance
subject: Articles
  topic: section
subject: Environmental Performance
  topic: keywords
subject: Environmental Cost
  topic: keywords
subject: Environmental Disclosure
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Romaida Hutajulu
creator: Dimita H Purba
creator: Lamria Sagala
creator: Dompak Pasaribu
rights: Copyright (c) 2025 Romaida Hutajulu, Dimita H Purba, Lamria Sagala, Dompak Pasaribu (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 279
ending page: 291
doi: 10.36985/6agzcn13

Determinants of Stock Return Movements with Independent Commissioners as Moderating Variables in Wholesale and Retail Trade Companieson the Indonesia Stock Exchange
type: item
description: This study aims to analyze the determinants of stock return movements with independent commissioners as moderating variables in wholesale and retail trade sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. This study was conducted to analyze the determinants / factors that influence stock returns, including profitability, capital structure and company size with independent commissioners as moderating variables, namely profitability, capital structure, and company size on stock returns, as well as testing the role of independent commissioners. The approach used is quantitative with the moderated regression analysis (MRA) method using the SPSS 26 application. The research sample amounted to 26 companies. The results showed that partially Profitability has a positive and significant effect on Stock Returns, Capital structure has a negative and significant effect on Stock Returns, Company size has a positive and insignificant effect on Stock Returns. Profitability, Capital Structure, and Company Size simultaneously have a significant effect on the Stock Return variable. Independent commissioners are able to moderate the relationship between profitability and stock returns significantly. independent commissioners are able to moderate the relationship between capital structure and stock returns significantly. Independent commissioners are not able to moderate the relationship between company size and stock returns significantly
subject: Articles
  topic: section
subject: Probability
  topic: keywords
subject: Capital Structure
  topic: keywords
subject: Company Size
  topic: keywords
subject: Independent Commissioner
  topic: keywords
subject: Stock Return
  topic: keywords
creator: Gavin Egianta Sembiring
creator: Arthur Simanjuntak
creator: Mitha Christina Ginting
creator: Lamria Sagala
rights: Copyright (c) 2025 Gavin Egianta Sembiring, Arthur Simanjuntak, Mitha Christina Ginting, Lamria Sagala (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 265
ending page: 278
doi: 10.36985/hr7tqn65

The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City
type: item
description: 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
subject: Articles
  topic: section
subject: Financial Literacy
  topic: keywords
subject: Access to Capital
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Djuli Sjafei Purba
creator: Sri Martina
creator: Ferdila Ferdila
rights: Copyright (c) 2025 Djuli Sjafei Purba, Sri Martina, Ferdila Ferdila (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 254
ending page: 264
doi: 10.36985/hkxy0s78

The Influence of Job Analysis, Workload Analysis, And Motivation On Employee Performance at The Investment and One-Stop Integrated Services Office of Simalungun Regency
type: item
description: 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
subject: Articles
  topic: section
subject: Job Analysis
  topic: keywords
subject: Workload Analysis
  topic: keywords
subject: Motivation
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Lindu Verawati Butar - Butar
creator: Tuahman Sipayung
creator: Tioner Purba
rights: Copyright (c) 2025 Lindu Verawati Butar - Butar, Tuahman Sipayung, Tioner Purba (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 236
ending page: 253
doi: 10.36985/p56h4818

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
type: item
description: 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. 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 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
subject: Articles
  topic: section
subject: Philanthropy
  topic: keywords
subject: Price Book Value (PBV)
  topic: keywords
creator: Jeremy Herison Saragih
creator: Sahala Purba
creator: Septoni Benyamin Siahaan
creator: Ivo Maelina Silitong
rights: Copyright (c) 2025 Jeremy Herison Saragih, Sahala Purba, Septoni Benyamin Siahaan, Ivo Maelina Silitong (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-05-31
publication date: 2025-05-31
starting page: 222
ending page: 235
doi: 10.36985/jfsmtt31

Strategic Management of Tourism Development to Attract Tourist Interest in Tigaras, Simalungun Regency
type: item
description: 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
subject: Articles
  topic: section
subject: Strategy
  topic: keywords
subject: Tourism Management
  topic: keywords
subject: Local Government Tigaras
  topic: keywords
subject: Destination Development
  topic: keywords
creator: Sadariahma Sinaga
creator: Hisarma Saragih
creator: Tuahman Sipayung
rights: Copyright (c) 2025 Sadariahma Sinaga, Hisarma Saragih, Tuahman Sipayung (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-05-31
publication date: 2025-05-31
starting page: 212
ending page: 221
doi: 10.36985/cvzt3j05

Analysis of The Implementation of The Internal Control System Of Cash Expenditure in The Regional Financial and Revenue Management Agency of Pematangsiantar City
type: item
description: 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
subject: Articles
  topic: section
subject: Internal Control System
  topic: keywords
subject: Internal Control
  topic: keywords
subject: Cash Disbursements
  topic: keywords
creator: Marintan Saragih
creator: Vitryani Tarigan
creator: Rina Tania Nababan
rights: Copyright (c) 2025 Marintan Saragih, Vitryani Tarigan, Rina Tania Nababan (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 200
ending page: 211
doi: 10.36985/z52ky067

https://jurnal.usi.ac.id/index.php/jia/article/view/1552
type: item
title: 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
description: 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
subject: Articles
  topic: section
subject: Standard Operating Procedures
  topic: keywords
subject: Motivation
  topic: keywords
subject: Organizational Behavior
  topic: keywords
creator: Lea Elisabeth Paturuan
creator: Tuahman Sipayung
creator: Tioner Purba
rights: Copyright (c) 2025 Lea Elisabeth Paturuan, Tuahman Sipayung, Tioner Purba (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 188
ending page: 199
doi: 10.36985/x1yh7j43

The Target Costing Application Method in Production Cost Planning for Profit Optimization At CV. Raja Sutan Indo
type: item
description: 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
subject: Articles
  topic: section
subject: Target Costing
  topic: keywords
subject: Cost Planning
  topic: keywords
subject: Profit Optimization
  topic: keywords
subject: Production Cost
  topic: keywords
creator: Vitryani Tarigan
creator: Marintan Saragih
rights: Copyright (c) 2025 Vitryani Tarigan, Marintan Saragih (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 166
ending page: 179
doi: 10.36985/rgtw7f82

The Impact of Capital Structure, Liquidity, And Firm Size OnFinancial Performance an Empirical Study Of Technology Companies Listed on The Indonesia Stock Exchange (2020 - 2023)
type: item
description: In the era of globalization and evolving economic factors, Indonesian businesses must demonstrate resilience within increasingly competitive environments. Corporate financial health serves as a critical indicator of operational efficiency, asset utilization effectiveness, business outcome realization, outstanding obligations management, and potential bankruptcy risks. Developing internal capabilities through technological advancement, product quality enhancement, human resource development, expenditure efficiency, and performance optimization represents a strategic approach to maintaining and improving corporate financial wellness. According to research by Sarwindah and Imronudin (2023), financial performance analysis seeks to evaluate how effectively a corporation adheres to appropriate and accurate principles when conducting its financial activities
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Company Size
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Roma Simbolon
creator: Thomas Sumarsan Goh
creator: Arthur Simanjuntak
creator: Duma Megaria Elisabeth
rights: Copyright (c) 2025 Roma Simbolon, Thomas Sumarsan Goh, Arthur Simanjuntak, Duma Megaria Elisabeth (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 180
ending page: 187
doi: 10.36985/fj4y6v92