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
Program Studi Akuntansi Universitas Simalungun
The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City
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
Copyright (c) 2025 Djuli Sjafei Purba, Sri Martina, Ferdila Ferdila (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Job Analysis, Workload Analysis, And Motivation On Employee Performance at The Investment and One-Stop Integrated Services Office of Simalungun Regency
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
Copyright (c) 2025 Lindu Verawati Butar - Butar, Tuahman Sipayung, Tioner Purba (Author) https://creativecommons.org/licenses/by/4.0
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
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
Copyright (c) 2025 Jeremy Herison Saragih, Sahala Purba, Septoni Benyamin Siahaan, Ivo Maelina Silitong (Author) https://creativecommons.org/licenses/by/4.0
Strategic Management of Tourism Development to Attract Tourist Interest in Tigaras, Simalungun Regency
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
Copyright (c) 2025 Sadariahma Sinaga, Hisarma Saragih, Tuahman Sipayung (Author) https://creativecommons.org/licenses/by/4.0
Analysis of The Implementation of The Internal Control System Of Cash Expenditure in The Regional Financial and Revenue Management Agency of Pematangsiantar City
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
Copyright (c) 2025 Marintan Saragih, Vitryani Tarigan, Rina Tania Nababan (Author) https://creativecommons.org/licenses/by/4.0
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
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
Copyright (c) 2025 Lea Elisabeth Paturuan, Tuahman Sipayung, Tioner Purba (Author) https://creativecommons.org/licenses/by/4.0
The Target Costing Application Method in Production Cost Planning for Profit Optimization At CV. Raja Sutan Indo
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
Copyright (c) 2025 Vitryani Tarigan, Marintan Saragih (Author) https://creativecommons.org/licenses/by/4.0
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)
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
Copyright (c) 2025 Roma Simbolon, Thomas Sumarsan Goh, Arthur Simanjuntak, Duma Megaria Elisabeth (Author) https://creativecommons.org/licenses/by/4.0
EFFECT OF PHILANTHROPY ON COMPANY VALUE (Empirical Study on Primary Consumer Goods Companies Listed on the Indonesia Stock Exchange within 2018-2022)
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. 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
Copyright (c) 2025 Hendriko Hutagaol, Arthur Simanjuntak, Mitha Christina Ginting, Mulatua Silalahi (Author) https://creativecommons.org/licenses/by/4.0
Evaluation Of the Influence of Good Corporate Governance On The Level of Financial Health of PT Telkom Indonesia TBK For The Period 2019 – 2023
Study This aiming for analyze the influence of Good Corporate Governance (GCG) on health finance of PT. Telkom Indonesia Tbk during period 2019 to 2023. Variables independent used​ covering size of the board of commissioners, size directors, and audit committee, while variable dependent is indicator health finance in the form of Return on Assets (ROA) and Return on Equity (ROE). Method research used​ is quantitative with approach multiple linear regression analyzed​ use device SPSS software. Data used is secondary data obtained​ from report finance PT. Telkom Indonesia Tbk's annual report published in a way officially on the Indonesia Stock Exchange (IDX). The results of the analysis show that in a way simultaneous GCG variables have an effect on ROA, but No significant towards ROE. In partial, size board of directors own influence positive significant on ROA, whereas the size of the board of commissioners and audit committee is not show influence significant to second indicator finance. This indicates that effectiveness of governance companies, in particular role directors, contributing to the improvement health finance company. Implications from study This important for management of state-owned enterprises in increase transparency, accountability and performance finance through implementation principles of effective GCG. Research This also provides recommendation for investors and stakeholders interest for consider governance aspects​ in taking decision investment and supervision company
Copyright (c) 2025 Wico Jontarudi Tarigan, Djuli Sjafei Purba, Desmi Triyanti Purba (Author) https://creativecommons.org/licenses/by/4.0
An Analysis Of The Influence Of Digital Accounting System Integration And Financial Literacy On The Financial Performance Of MSMES In The Era Of Industry 4.0
This study examines the influence of digital accounting system integration and financial literacy on the financial performance of MSMEs in the era of Industry 4.0. The central issue lies in the underutilization of digital technology and the low financial literacy levels among MSME actors. The aim of this research is to analyze the extent to which these two variables affect financial performance. This study employs a descriptive quantitative method through a survey conducted among selected MSME participants. Data were collected via questionnaires and analyzed using SmartPLS. The findings reveal that the digital accounting system exerts a dominant influence, while financial literacy also contributes significantly. This research highlights the critical role of integrating technology and financial education in fostering sustainable financial performance for MSMEs
Copyright (c) 2025 Sri Martina, Christin Imelda Girsang (Author) https://creativecommons.org/licenses/by/4.0
The Role Of Financial Inclusion And Financial Planning In Reducing Poverty Levels In Tanah Jawa District, Simalungun Regency
This study aims to analyze the influence of financial inclusion and financial planning on poverty levels in Tanah Jawa District, Simalungun Regency. Poverty remains a major issue hindering development in Indonesia, especially in regions with low welfare levels. Financial inclusion, as an effort to expand public access to formal financial services, is believed to improve welfare and reduce poverty. Additionally, sound financial planning is considered a crucial factor in managing individual and family economic resources to achieve stability and improve quality of life. The research method employed is quantitative with a survey approach, involving the population of Tanah Jawa District as the research sample. Data analysis was conducted using multiple linear regression to test the relationship between financial inclusion and financial planning variables on poverty levels. The results indicate that financial inclusion and financial planning simultaneously have a significant effect on reducing poverty levels in the area. These findings suggest that improving financial access and planned financial management can be effective strategies in poverty alleviation. Therefore, it is recommended that local governments and financial institutions strengthen financial inclusion programs and provide financial planning education to the community to support sustainable poverty reduction.
Copyright (c) 2025 Mahaitin H Sinaga, Djuli Sjafei Purba (Author) https://creativecommons.org/licenses/by/4.0
The Effect Of Environmental, Social And Governance Disclosure On Firm Value In Energy Sector Companies Listed On The Indonesia Stock Exchange In The Period 2021 – 2023
This study aims to examine the effect of Environmental, Social, and Governance Disclosure (ESG) on firm value. The dependent variable used in this study is firm value measured using Tobin's Q, PBV, and PER. While the independent variable ESG Disclosure is measured based on the ESG disclosure index adjusted to the Global Reporting Initiative (GRI) guidelines and measured using CSRIj. This study uses a quantitative approach with secondary data obtained from the company's annual report and sustainability report during the observation period and the data used in this study were obtained from the company's website or the IDX website (BEI). The population used in the study were energy sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample of this study was determined using the purposive sampling method, so that the number of samples that met the criteria was 67 company data. The research hypothesis testing used multiple linear regression analysis. This study processes data using Microsoft Excel and conducts testing using SPSS 25 software. The results of this study indicate that Environmental, Social, and Governance Disclosure have an effect on company value (Firm Value)
Copyright (c) 2025 Priskila Sinaga, Arthur Simanjuntak, Farida Sagala, Mitha Christina Ginting (Author) https://creativecommons.org/licenses/by/4.0
Analysis Of The Influence Of Profit Persistence And Good Corporate Governance On Profit Quality In Companies In The Basic And Chemical Industries Sub-Sectors Terdaftardi On Period 2019 – 2023
This study was conducted to test and analyze the influence of profit persistence, independent commissioners, managerial ownership, and institutional ownership on the quality of corporate profits in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange. This study applies secondary data obtained from financial documents and the company's annual report. The data analysis method applied was multiple linear regression with a sample of 29 companies out of a total of 75 companies that met the research criteria. The analysis was carried out using SPSS version 26. The results of the study showed that profit persistence had a negative and significant impact on the quality of profit, while independent commissioners, managerial ownership, and institutional ownership had a positive and significant impact. The F test shows that all of these variables together affect the quality of profits. However, independent variables only explain 10.2% of profit quality, while the remaining 89.8% are explained by factors outside of this study model. These findings provide a new perspective on how corporate governance and profit persistence affect profit quality, especially in the context of companies in the basic and chemical industries sub-sectors in Indonesia
Copyright (c) 2025 WFebriyanti Br Ginting, Arthur Simanjuntak, Gracesiela Yosephine Simanjuntak, Lamria Sagala, Ivo Maelina Silitonga https://creativecommons.org/licenses/by/4.0
Analysis Of the Effect Of Profitability And Public Ownership On Firm Value with Firm Size as A Moderating Variable In The Banking Industry Listed on The Indonesia Stock Exchange In The Period 2019-2022
This research aims to examine the effect of profitability and public ownership on firm value with firm size as a moderating variable on the Indonesia Stock Exchange (IDX). The type of data used in this research is secondary data in the form of annual financial reports from companies listed on the Indonesia Stock Exchange (IDX). The data analysis method used multiple linear regression and Moderated Regression Analysis (MRA). The population of this research consists of 44 banking sector companies listed on the Indonesia Stock Exchange (IDX), with 11 companies selected as samples using purposive sampling method based on specific criteria. The data obtained was then processed using SPSS version 26 analysis tool. The results of the t-test show that profitability variable has a negative but insignificant effect on firm value (PBV), and public ownership variable has a significant negative effect on firm value (PBV). The results of the simultaneous test (F test) show that profitability (ROA) and public ownership (KP) together have a significant effect on price to book value (PBV). The moderation test results indicate that firm size strengthens the effect of profitability on firm value, but is unable to moderate the effect of public ownership on firm value. The results of this study also show that the independent variables are able to explain 31.7% of the PBV variable, while the remaining 68.3% is influenced by other variables outside this research model
Copyright (c) 2025 Duma Megaria Elisabeth, Septony B Siahaan, Ivo Maelina Silitonga, Farida Sagala, Gracesiela Y Simanjuntak (Author) https://creativecommons.org/licenses/by/4.0
The Effect Of Environmental Disclosure And EnvironmentalPerformance On Profitability In Companies In The Consumer Goods Industry Sector That Listed On The Indonesia Stock Exchange Period 2020-2023
This comprehensive study explores the strategic dimensions of the relationship between environmental disclosure, environmental performance, and profitability in the Indonesian consumer goods industry sector. The research focuses on an in-depth analysis of companies listed on the Indonesia Stock Exchange, aiming to uncover the complex mechanisms by which environmental sustainability practices influence organizational financial performance. The research methodology employs a quantitative approach using purposive sampling technique, where out of 51 potential entities in the population, researchers selected 12 companies as analysis units. Data access was conducted through the official platform www.idx.co.id, utilizing multiple linear regression statistical analysis to explore correlations between variables. Empirical findings yield significant insights. Environmental disclosure demonstrates a substantial positive correlation with profitability, indicating that environmental transparency can serve as a strategic instrument for enhancing a company's economic value. In contrast, environmental performance displays a negative relationship inconsistent with profit levels, signaling the complexity of dynamics between environmental practices and financial efficiency. Simultaneous analysis reveals that environmental disclosure and performance variables collectively exert a significant influence on profitability. The coefficient determination test shows that the research model can explain 18.6% of profitability variation, with the majority 81.4% influenced by external factors not yet identified within the research framework. The primary contribution of this study lies in developing a contextual understanding of the interconnection between environmental responsibility and corporate economic performance, offering novel perspectives in strategic management and business sustainability literature
Copyright (c) 2025 Arie Tymoty Rainaldo Ginting , Mitha Christina Ginting, Farida Sagala, Arthur Simanjuntak (Author) https://creativecommons.org/licenses/by/4.0
The Role Of Corporate Social Responsibility Disclosure As A Mediating Variable For The Influence Of Green Accounting On The Financial Performance Of Plantation Companies Listed On The Indonesia Stock Exchange For The 2021-2023 Period
This study aims to analyze the effect of Green Accounting on Financial Performance with Corporate Social Responsibility as a mediating variable. The objects of this research are plantation companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The approach used in this research is a quantitative method, with secondary data sourced from company annual reports. The research sample consisted of 16 plantation companies listed on the IDX during the 2021- 2023 period, selected using a purposive sampling technique. The data analysis technique applied is path analysis using SPSS 26 software. The results show that Green Accounting has no effect on Financial Performance and Green Accounting is proven to have an effect on Corporate Social Responsibility. In addition, Corporate Social Responsibility has no effect on Financial Performance. The direct relationship between Green Accounting and Financial Performance with a Beta value of 0.229 is greater than the indirect relationship between Green Accounting and Financial Performance mediated by Corporate Social Responsibility with a result of 0.0428. In the resulting mediation, Corporate Social Responsibility is not able to become a mediating variable in the relationship between Green Accounting and Financial Performance
Copyright (c) 2025 Musa Marolop Lumban Gaol, Mitha Cristina Ginting, Duma Rahel Situmorang, Lamria Sagala https://creativecommons.org/licenses/by/4.0
Factors That Influence Green Accounting And Its Effect On Firm Value In Companies Green Award Winners Industry Award - Winning Companies Listed On The Indonesian Stock Exchange Period 2019 - 2023
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
Copyright (c) 2025 Heri Imanuel Nadeak, Arthur Simanjuntak, Farida Sagala, Mitha Christina Ginting (Author) https://creativecommons.org/licenses/by/4.0
The Effect of Intellectual Capital Disclosure And Enterprise Risk Management Disclosure On Firm Value
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
Copyright (c) 2025 Duma Rahel Situmorang, Rike Yolanda Panjaitan, Farida Sagala, Lamria Sagala, Mitha Christina Ginting (Author) https://creativecommons.org/licenses/by/4.0
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
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
Copyright (c) 2025 Lamria Sagala, Farida Sagala, Mitha Christina Ginting, Gracesiela Y Simanjuntak, Rike Yolanda Panjaitan (Author) https://creativecommons.org/licenses/by/4.0
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
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
Copyright (c) 2025 Mitha Christina Ginting, Arthur Simanjuntak, Farida Sagala, Lamria Sagala, Riska Septiani AMT Butarbutar (Author) https://creativecommons.org/licenses/by/4.0
The Impact Of Accounting Digitization And Financial Literacy On The Performance Of Msmes In Pematangsiantar City
This study examines the influence of accounting digitalization and financial literacy on the performance of MSMEs in Pematangsiantar City. MSMEs are an important sector in the local economy, but they face challenges in increasing competitiveness, especially related to financial management and technology adoption. Digitization of accounting can improve the efficiency and accuracy of financial data, while financial literacy helps MSME owners make wiser financial decisions. Using quantitative methods and multiple linear regression analysis, the results show that accounting digitization and financial literacy have a significant positive influence on the performance of MSMEs, both partially and simultaneously. A determination coefficient of 0.411 indicates that these two variables explain 41,1% of the variation in MSME performance. These findings support the importance of increasing digital capacity and financial literacy for MSMEs in strengthening competitiveness and sustainability
Copyright (c) 2024 Sri Martina, Ferdila Ferdila, Pandapotan Damanik (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Capital And The Amount Of Savings On The Remaining Business Results (RBR) Before Tax At KSP CU Hatirongga Tiga Lama Branch
The purpose of this research is to analyze the influence of capital and the amount of savings on the remaining business results at KSP CU Hatirongga Tiga Lama Branch. This research is a quantitative study. The population in this research consists of 36 data points. The sampling method uses the saturation sampling technique where the entire population is made the research sample. The data collection technique was carried out using documentation techniques with secondary data, namely financial reports. Hypothesis testing using multiple linear regression analysis. The results of this study show that both partially and simultaneously, capital and the amount of savings have an impact on the remaining business results
Copyright (c) 2024 Vani Oktasya Damanik, Djuli Sjafei Purba, Liharman Saragih (Author) https://creativecommons.org/licenses/by/4.0
Analisis Efektivitas Pajak Bumi Dan Bangunan Untuk Meningkatkan Pendapatan Asli Daerah Di Kabupaten Simalungun
Penelitian ini menganalisis efektivitas Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam meningkatkan Pendapatan Asli Daerah (PAD) di Kabupaten Simalungun. Berdasarkan data realisasi penerimaan PBB-P2 dari tahun 2018 hingga 2023, rata - rata capaian efektivitas berada pada kategori "cukup efektif" hingga "sangat efektif," dengan puncaknya pada 2022. Penelitian menemukan bahwa kendala utama adalah keterbatasan sumber daya manusia dan rendahnya kesadaran wajib pajak dalam memenuhi kewajiban pajaknya. Diharapkan hasil penelitian ini dapat menjadi masukan bagi Pemerintah Kabupaten Simalungun dalam meningkatkan kinerja pemungutan pajak daerah melalui intensifikasi dan ekstensifikasi kebijakan
Copyright (c) 2024 Muhammad Ramadhan Saragih, Eva Sriwiyanti, Sri Martina (Author) https://creativecommons.org/licenses/by/4.0
Analysis Of The Implementation Of Financial Management Of Regional Public Service Agency (BLUD) On The Performance Of Public Hospital Employees dr Djasamen Saragih
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
Copyright (c) 2024 Kristianto Kristianto, Desmi Triyanti Purba, Hazelinling Hazelinling, Marintan Saragih, Yulita Santa Nova Girsang https://creativecommons.org/licenses/by/4.0
Preparation Of Financial Reports of Non - Profit Organizations Based on ISAK NO 35 (Case Study of the Catholic Church in Sidamanik)
This research is motivated by the situation of the Catholic Church in Sidamanik which presents financial reports in the form of cash in and cash out manually. The aim of this research is to prepare financial reports for the Catholic Church in Sidamanik based on ISAK number 35 concerning the presentation of financial reports for non-profit oriented organizations. This type of research is descriptive qualitative with data collection techniques in the form of documentation and interviews. The data analysis technique in this research goes through the stages of data reduction, data presentation and drawing conclusions. In analyzing the data, an accounting cycle is implemented which will produce financial reports in accordance with ISAK 35, namely Income Reports and Net Asset Change Reports. The results of this research indicate that the Catholic Church in Sidamanik presents financial reports in the form of cash in and cash out manually in the form of handwriting which is not in accordance with the presentation regulated in ISAK number 35. The financial reports of the Catholic Church in Sidamanik which have been prepared by the author based on ISAK 35 present five financial reports, namely Income Report and Net Asset Change Report
Copyright (c) 2024 Marintan Saragih, Djahotman Purba, Reynaldi Nainggolan (Author) https://creativecommons.org/licenses/by/4.0
Analisis Common Size Statement Untuk Memberikan Penilaian Atas Kinerja Keuangan PT Indosat Tbk 2020 – 2023
Penelitian ini dilakukan peneliti untuk mengetahui dan menganalisis kinerja keuangan pada perusahaan PT Indosat Tbk. Pada periode waktu 2020 - 2023, analisis dilakukan dengan metode Common size statement dan analisis Trend. Studi kasus adalah metode penelitian yang melibatkan analisis mendalam terhadap suatu unit penelitian, tanpa menguji hipotesis. Penelitian ini menggunakan pendekatan metode kuantitatif. Informasi tersebut diperoleh dari laporan keuangan PT Indosat Tbk periode 2020 - 2023. Data laporan posisi keuangan dan laporan laba rugi dianalisis dengan menggunakan metode analisis common size. Hasil penelitian yang dilakukan dengan menggunakan laporan keuangan neraca dan laporan laba rugi periode 2020 - 2023, dengan menerapkan metode Common Size Statement dan analisis Trend menunjukkan bahwa kinerja keuangan perusahaan menunjukkan peningkatan, kecuali jika dilihat dari a perspektif tren yang berbeda. Analisis terhadap rasio kas dan rasio lancar menunjukkan kondisi yang kurang memuaskan
Copyright (c) 2024 Eva Sriwiyanti, Rai Fazran Nuarza Saragih (Author) https://creativecommons.org/licenses/by/4.0
Analisis Komparatif Kinerja Keuangan PT KAI (Persero) Periode 2020 - 2023 Menggunakan Rasio Profitabilitas
Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Kereta Api Indonesia selama periode 2020 - 2023. Pada tahun 2020 hingga 2021, dampak pandemi COVID - 19 menyebabkan penurunan laba perusahaan yang cukup signifikan akibat terbatasnya mobilitas dan pembatasan perjalanan. Namun temuan penelitian menunjukkan pemulihan dan peningkatan laba yang signifikan pada tahun 2022 - 2023 seiring dengan pelonggaran pembatasan dan peningkatan aktivitas ekonomi. Penelitian ini menggunakan metode kuantitatif yang dipadukan dengan analisis deskriptif komparatif. Penelitian ini memanfaatkan data sekunder, yaitu informasi yang dikumpulkan oleh pihak ketiga atau sumber untuk tujuan tertentu. Penekanan utama dalam analisis dilakukan melalui rasio profitabilitas, yang mencerminkan efektivitas perusahaan dalam menghasilkan laba. Pendekatan komparatif digunakan untuk membandingkan kinerja keuangan dari tahun ke tahun untuk mengidentifikasi perubahan signifikan selama dan setelah pandemi. Penelitian ini juga berbeda dengan penelitian-penelitian sebelumnya karena tidak hanya mengkaji periode waktu yang lebih baru, namun juga menggunakan pendekatan komparatif dengan fokus pada analisis rasio profitabilitas. Hasil penelitian ini diharapkan dapat memberikan wawasan bagi perusahaan dalam merumuskan strategi keuangan yang lebih adaptif dan berkelanjutan di masa depan
Copyright (c) 2024 Eva Sriwiyanti, Athina Nikitria (Author) https://creativecommons.org/licenses/by/4.0
Analysis Of The Preparation Of Micro, Small, and Medium Enterprise Financial Statements Based On Sak EMKM (Case Study of Saung Alam Raya Cafe, Tanah Jawa District, Simalungun Regency)
This research aims to determine the application of preparing financial reports for Saung Alam Raya Cafe Micro, Small and Medium Enterprises (MSMEs) based on SAK EMKM and explain the obstacles faced in its implementation. This research is descriptive qualitative research using a case study approach. Data collection was carried out through interviews. The research results show that the financial reports prepared are still not in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Then, the information in the financial reports is still simple and still uses cash in and cash out calculations. The obstacles experienced by owners in preparing financial reports are the owner's lack of understanding of financial reports and lack of time allocation
Micro, Small and Medium Enterprises (MSMEs)
Copyright (c) 2024 Mayliza Putri, Wico Jontarudi Tarigan, Djahotman Purba (Author) https://creativecommons.org/licenses/by/4.0
Analysis Of Environmental Audit Implementation On Rubber Waste Management PTPN IV Regional 1 Kebun Gunung Para
This research aims to determine the implementation of an environmental audit of waste management at the PTPN 1V Regional 1 Kebun Gunung Para rubber factory. The object of this research is the Processing Factory PT. Perkebunan Nusantara 1V Regional 1, Kebun Gunung Para.The data collection techniques used in this research are interview techniques and documentation techniques, where interviews are carried out by asking several questions with direct communication between the researcher and the resource person to obtain information related to the problems in this research. Meanwhile, documentation techniques are data obtained directly from the company related to research data which includes: environmental audit SOPs, waste management SOPs and the company's annual costs regarding waste processing costs. The data analysis technique used by researchers is a qualitative descriptive analysis technique, describing the findings later and comparing them with the SOP created by the company. The results of this research reveal that PTPN 1V Regional 1 Kebun Gunung Para is good and in accordance with the SOP in carrying out an Environmental Audit of waste management at the Kebun Gunung Para Rubber Factory, This can be seen from the SOP that has been set by the company and the results of field observations and direct interviews with Gunung Para Garden employees
Copyright (c) 2024 Vitryani Tarigan, Wico Jontarudi Tarigan, Indra Gunawan (Author) https://creativecommons.org/licenses/by/4.0