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: Environmental Disclosure and Tax Compliance in Extractive Sector Firms with Profitability as Moderator
items: Sustainability Reporting and Its Impact on Financial Performance: Evidence from Indonesian Public Companies
items: Green Accounting, Intellectual Capital, and Dividend Policy On Firm Value in Energy Companies
items: Human Resource Management Strategy in Supporting The Financial Stability of Medan City Msmes
items: Cash Flow Ratio Analysis and Fund Management Effectiveness: Evidence from Caffe Moral
items: An Ethical Reorientation of Good Corporate Governance: The Integration of Human Dignity Values into Sustainability Accounting in the Context of Indonesia’s Climate Crisis
items: The Effect of Green Investment and Corporate Social Responsibility On The Financial Performance of Mining Companies Listed on The Indonesia Stock Exchange for the 2020-2023
items: Audit Report Lag and Factors That Affect It in LQ45 Companies On The IDX
items: Analysis Of Accounts Receivable and Its Impact on The Going Concern Of Cu Bina Kasih Pematangsiantar (Period 2022–2024)
items: Integration Of Sustainability Accounting in Management Control Systems And Its Impact on Company Performance
items: Sales Growth, Liquidity, and Firm Size on Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange
items: The Application of Responsibility Accounting as a Tool for Measuring Management Performance at PT Perkebunan Nusantara IV Regional II Kebun and PKS Adolina Perbaungan
items: https://jurnal.usi.ac.id/index.php/jia/article/view/2229
items: https://jurnal.usi.ac.id/index.php/jia/article/view/2228
items: The Effect of Green Innovation, Environmental Performance, and Carbon Emission Disclosure on the Firm Value of Basic Materials Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period
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

Environmental Disclosure and Tax Compliance in Extractive Sector Firms with Profitability as Moderator
type: item
description: This study examines how environmental disclosure influences tax compliance in extractive sector companies in Indonesia, while also considering the role of firm size and profitability as a moderating factor. Using a quantitative approach, the study relies on secondary data drawn from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. The analysis is conducted using multiple linear regression with Moderated Regression Analysis (MRA). The findings show that environmental disclosure significantly improves tax compliance, whereas firm size does not have a significant effect. In addition, profitability strengthens the relationship between environmental disclosure and tax compliance, but does not moderate the relationship between firm size and tax compliance. These results highlight that greater environmental transparency is associated with higher tax compliance, particularly among firms with stronger financial performance
subject: Articles
  topic: section
subject: Tax Compliance
  topic: keywords
subject: Environmental Disclosure
  topic: keywords
subject: Profitability
  topic: keywords
subject: Firm Size
  topic: keywords
creator: Yuni Lestari Br Sitepu
creator: Vicky Rosalia
creator: Simpati Mellyginta Sinuhaji
rights: Copyright (c) 2025 Yuni Lestari Br Sitepu, Vicky Rosalia, Simpati Mellyginta Sinuhaji (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 579
ending page: 586
doi: 10.36985/92cn0369

Sustainability Reporting and Its Impact on Financial Performance: Evidence from Indonesian Public Companies
type: item
description: This study aims to analyze the impact of sustainability reporting on the financial performance of public companies listed on the Indonesia Stock Exchange (IDX) for the period 2015–2024. A quantitative approach was adopted using secondary data from sustainability reports and annual financial statements of 120 non-financial companies listed on the IDX that published sustainability reports. Dependent variables include Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while the primary independent variable is the sustainability disclosure index measured using the Global Reporting Initiative (GRI) framework. Panel data analysis with fixed effects and random effects approaches was employed. Results indicate that sustainability disclosure has a significant positive effect on ROA (β = 0.214, p < 0.001), ROE (β = 0.187, p < 0.01), and Tobin’s Q (β = 0.312, p < 0.001), indicating that companies that comprehensively disclose sustainability practices have better financial performance and market value. These findings reinforce the literature on the positive relationship between environmental and social responsibility and firm value creation in the context of the Indonesian capital market
subject: Articles
  topic: section
subject: Sustainability Reporting
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: ROA
  topic: keywords
subject: ROE
  topic: keywords
subject: Tobin’s Q
  topic: keywords
subject: GRI
  topic: keywords
subject: Indonesia Stock Exchange
  topic: keywords
creator: Merry Anna Napitupulu
creator: Duma Megaria Elisabeth
creator: Septony B Siahaan
creator: Januardi Mesakh
rights: Copyright (c) 2026 Merry Anna Napitupulu, Duma Megaria Elisabeth, Septony B Siahaan, Januardi Mesakh (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 165
ending page: 175
doi: 10.36985/tk6bev36

Green Accounting, Intellectual Capital, and Dividend Policy On Firm Value in Energy Companies
type: item
description: This study examines green accounting, intellectual capital, and dividend policy effects on firm value in Indonesian energy companies during 2021-2024. Using multiple linear regression on 48 observations from 12 companies, results show green accounting significantly negatively affects firm value (β = -0.168, p = 0.006), as environmental disclosure signals cost burdens to investors. Intellectual capital demonstrates positive but insignificant influence (β = 0.057, p = 0.230). Dividend policy exhibits significant positive effects (β = 0.324, p = 0.041), signaling financial strength. Simultaneous testing confirms significant collective effects (F = 3.759, p = 0.017), explaining 15.0% of firm value variance. Findings suggest integrated approaches balancing environmental practices, intellectual assets, and shareholder returns optimize value creation in energy sector contexts
subject: Articles
  topic: section
subject: Green Accounting
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Dividend Policy
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Energy Sector
  topic: keywords
creator: Frengky Samuel Panjaitan
creator: Arthur Simanjuntak
creator: Januardi Mesakh
creator: Merry Anna Napitupulu
rights: Copyright (c) 2026 Frengky Samuel Panjaitan, Arthur Simanjuntak, Januardi Mesakh, Merry Anna Napitupulu (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 138
ending page: 150
doi: 10.36985/fk84sb10

Human Resource Management Strategy in Supporting The Financial Stability of Medan City Msmes
type: item
description: This study aims to analyze the effect of human resource management (HRM) strategies on the financial stability of micro, small, and medium enterprises (MSMEs) in Medan City. Using a quantitative approach with a survey method, data were collected from 215 MSMEs registered at the Cooperative and MSME Office of Medan City during the 2021–2024 period. HRM strategy was measured through a composite index encompassing recruitment and selection, training and development, compensation systems, and employee performance evaluation. Financial stability was measured using liquidity, profitability, solvency, and operating cash flow indicators. Data analysis employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) and multiple regression. The results indicate that HRM strategies have a significant and positive effect on MSME financial stability (β = 0.347; p < 0.001). Training and development and fair compensation systems proved to be the most influential HRM strategies. Business scale significantly moderates the relationship between HRM strategy and financial stability. This study contributes by integrating the competency-based HRM perspective into the financial stability framework of MSMEs in the local economic context of Medan City, offering an adaptive HRM strategy model for micro and small business actors in urban areas.
subject: Articles
  topic: section
subject: Human Resource Management
  topic: keywords
subject: Financial Stability
  topic: keywords
subject: MSMEs
  topic: keywords
subject: Medan City
  topic: keywords
subject: Employee Competency
  topic: keywords
subject: Business Strategy
  topic: keywords
creator: Siti Normi Sinurat
creator: Maludin Panjaitan
creator: Kristanty M N Nadapdap
creator: Saur Melianna Sipayung
rights: Copyright (c) 2026 Siti Normi Sinurat, Maludin Panjaitan, Kristanty M N Nadapdap, Saur Melianna Sipayung (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 127
ending page: 137
doi: 10.36985/w4zq9285

Cash Flow Ratio Analysis and Fund Management Effectiveness: Evidence from Caffe Moral
type: item
description: This study aims to analyze cash flow in improving the effectiveness of fund management at Caffe Moral. A quantitative descriptive approach was employed using financial statement data for the 2022–2023 period. The data were analyzed using cash flow ratios, including the Operating Cash Flow Ratio, Capital Expenditure Ratio, and Total Debt Ratio. The findings show that Caffe Moral’s revenue increased from IDR 180,000,000 in 2022 to IDR 278,000,000 in 2023, while net income rose from IDR 61,380,000 to IDR 145,800,000. The Operating Cash Flow Ratio increased from 4.20 to 6.86 and was categorized as highly effective, indicating that operating cash flow was sufficient to cover current liabilities. The Total Debt Ratio also increased from 5.87 to 11.08, reflecting a strong ability to cover debt obligations. However, the Capital Expenditure Ratio remained below 1.00, increasing only from 0.52 to 0.68, indicating that operating cash flow was not yet fully sufficient to finance capital expenditures independently. These results suggest that Caffe Moral’s fund management was effective in terms of liquidity and solvency, but still requires improvement in investment financing. This study recommends strengthening cash flow planning, controlling expenditures, and prioritizing investment decisions to support more sustainable fund management
subject: Articles
  topic: section
subject: Cash Flow
  topic: keywords
subject: Effectiveness
  topic: keywords
subject: Fund Management
  topic: keywords
subject: Cash Flow Ratios
  topic: keywords
subject: SMEs
  topic: keywords
creator: Tuahman Sipayung
creator: Wico J Tarigan
creator: Elisa Fitri
creator: Raja Mangaratua Nainggolan
rights: Copyright (c) 2026 Tuahman Sipayung, Wico J Tarigan, Elisa Fitri, Raja Mangaratua Nainggolan (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 113
ending page: 126
doi: 10.36985/v251vf23

An Ethical Reorientation of Good Corporate Governance: The Integration of Human Dignity Values into Sustainability Accounting in the Context of Indonesia’s Climate Crisis
type: item
description: The increasing intensity of hydrometeorological disasters in Indonesia highlights the limitations of corporate governance and sustainability accounting practices in responding to the human dignity of the climate crisis. Although frameworks such as Good Corporate Governance (GCG) and the Indonesian Sustainable Finance Taxonomy (TKBI) have been implemented to promote sustainability, their implementation tends to be technocratic and compliance-oriented, thus failing to adequately capture the social vulnerability and humanitarian impacts of corporate activities. This study aims to examine these limitations and propose an ethical reorientation of GCG through the integration of human dignity as the primary normative foundation. This study uses a conceptual qualitative approach with a narrative literature review method and a critical analysis of the regulatory framework, sustainability accounting practices, and governance structures in Indonesia. The results show that sustainability accounting is still often used as an instrument of formal legitimacy, rather than as an ethical accountability mechanism, thus opening up space for greenwashing practices and weakening its effectiveness in responding to risks related to the climate crisis. In response, this study develops a conceptual model that integrates human dignity into governance structures, climate risk management processes, the Sustainable Finance Taxonomy, and sustainability reporting systems. The proposed model demonstrates that the integration of human dignity can create a more holistic and ethically grounded approach to corporate accountability, emphasizing the protection of human life, reduction of social vulnerability, and increased resilience to climate risks. This research contributes to expanding the sustainability accounting literature by going beyond technocratic and compliance-based approaches and positioning human dignity as a normative framework for evaluating corporate responsibility in the context of the…
subject: Articles
  topic: section
subject: Good Corporate Governance
  topic: keywords
subject: Sustainability Accounting
  topic: keywords
subject: Human Dignity
  topic: keywords
subject: Climate Crisis
  topic: keywords
subject: Hydrometeorological Disasters
  topic: keywords
creator: Ferdila
creator: Sri Martina
creator: Ayu Mariani
rights: Copyright (c) 2026 Ferdila, Sri Martina, Ayu Mariani (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 151
ending page: 164
doi: 10.36985/5b95bq33

The Effect of Green Investment and Corporate Social Responsibility On The Financial Performance of Mining Companies Listed on The Indonesia Stock Exchange for the 2020-2023
type: item
description: The purpose of this study is to analyze the effect of Green Investment and Corporate Social Responsibility factors on Company Value. The formulation of the research problem is whether Green Investment and Corporate Social Responsibility affect Financial Performance. The sample used was 12 companies. The data used in this study were obtained from the annual financial reports of Mining Sector companies in 2020-2023. The population of companies in this study consisted of 40 Mining sectors listed on the Indonesia Stock Exchange (IDX) in 2020-2023. A total of 10 samples were used in this study with sample selection using the purposive sampling method. The data analysis used was descriptive statistics, classical assumption tests and hypothesis testing with the regression method using SPSS 26. This study used a quantitative descriptive research design. The analysis technique used was multiple linear regression. The results showed that Green Investment has a positive effect on Financial Performance, Corporate Social Responsibility has no an effect on Financial Performance
subject: Articles
  topic: section
subject: Green Investment (PROPER)
  topic: keywords
subject: Corporate Social Responsibiliy
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Joni Kurniawan Gea
creator: Dimita Hemalli Premasari Purba
creator: Yosephine Natalitha Sembiring
creator: Arthur Simanjuntak
rights: Copyright (c) 2026 Joni Kurniawan Gea, Dimita Hemalli Premasari Purba, Yosephine Natalitha Sembiring, Arthur Simanjuntak (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 100
ending page: 112
doi: 10.36985/cv9wrk63

Audit Report Lag and Factors That Affect It in LQ45 Companies On The IDX
type: item
description: This study aims to analyze audit report lag and its determinants among companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) for the period 2020–2024. A quantitative approach was adopted using secondary data from annual reports and financial statements of 45 LQ45 companies. Variables examined include firm size, profitability, leverage, audit firm size, auditor opinion, audit committee, and solvability as independent variables against audit report lag as the dependent variable. Panel data regression with fixed effects estimation was employed. Results indicate that firm size (β = -3.812, p < 0.001), profitability (β = -2.147, p < 0.001), audit firm size (β = -8.423, p < 0.001), and audit opinion (β = -5.214, p < 0.001) significantly and negatively affect audit report lag. Leverage (β = 2.341, p < 0.001) shows a significant positive effect. The R² of 0.684 confirms that independent variables explain 68.4% of audit report lag variation. This study updates the literature by specifically focusing on LQ45 companies as Indonesia's blue-chip firms, offering the latest empirical evidence on determinants of audit report lag within Indonesia's evolving post-pandemic capital market context.
subject: Articles
  topic: section
subject: Audit Report Lag
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Profitability
  topic: keywords
subject: Audit Firm
  topic: keywords
subject: Audit Opinion
  topic: keywords
subject: LQ45
  topic: keywords
subject: IDX
  topic: keywords
creator: Duma Megaria Elisabeth
creator: Merry Anna Napitupulu
creator: Septony B Siahaan
creator: Rike Yolanda Panjaitan
rights: Copyright (c) 2026 Duma Megaria Elisabeth, Merry Anna Napitupulu, Septony B Siahaan, Rike Yolanda Panjaitan (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 89
ending page: 99
doi: 10.36985/6tsbb603

Analysis Of Accounts Receivable and Its Impact on The Going Concern Of Cu Bina Kasih Pematangsiantar (Period 2022–2024)
type: item
description: This study examines the management of accounts receivable and its implications for the going concern of CU Bina Kasih Pematangsiantar during the 2022–2024 period. Accounts receivable constitute the principal productive asset in savings and loan cooperatives because they arise directly from member lending activities and serve as a major source of institutional income. Accordingly, the quality of receivables management is closely associated with liquidity, cash flow, profitability, and the long-term continuity of cooperative operations. This study adopted a qualitative descriptive design. Data were obtained through interviews, observation, and documentation, and were analyzed using data reduction, thematic organization, and interpretive conclusion drawing. The findings indicate that receivables management at CU Bina Kasih had been implemented through credit approval, recording, monitoring, and collection procedures; however, its overall effectiveness remained limited. The cooperative continued to face problematic receivables, a moderate NPL ratio, and weak profitability throughout the study period. The findings also show that problematic receivables were influenced by both internal factors, including weaknesses in credit assessment and monitoring, and external factors, including members’ post-pandemic economic constraints. Most importantly, the study demonstrates that receivables quality had a direct impact on the cooperative’s going concern through its effects on liquidity, productive asset quality, and earnings capacity. The study concludes that sustainable cooperative operations depend not merely on the expansion of lending activity, but on the collectability, governance, and risk profile of the receivables portfolio
subject: Articles
  topic: section
subject: Accounts Receivable
  topic: keywords
subject: Non-Performing Loans
  topic: keywords
subject: Going Concern
  topic: keywords
subject: Credit Union
  topic: keywords
subject: Cooperative Sustainability
  topic: keywords
creator: Nurfika Dwi Putri
creator: Djuli Sjafei Purba
creator: Wico J Tarigan
rights: Copyright (c) 2026 Nurfika Dwi Putri, Djuli Sjafei Purba, Wico J Tarigan (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 76
ending page: 88
doi: 10.36985/vftb9k49

Integration Of Sustainability Accounting in Management Control Systems And Its Impact on Company Performance
type: item
description: This study examines the integration of sustainability accounting within Management Control Systems (MCS) and its impact on company performance among publicly listed companies in Indonesia. Method: Using a quantitative approach, data were collected from 112 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Sustainability Accounting Integration (SAI) was measured using a composite index comprising environmental, social, and governance (ESG) disclosures, sustainability-linked performance indicators, and formal MCS–sustainability alignment. Company performance was measured using Return on Assets (ROA), Tobin's Q, and a balanced scorecard-based performance index. Structural Equation Modeling–Partial Least Squares (SEM-PLS) and panel data regression were employed for hypothesis testing. Findings: The results indicate that sustainability accounting integration significantly and positively affects both financial performance (ROA: β = 0.312, p < 0.001; Tobin's Q: β = 0.287, p < 0.001) and non-financial performance. MCS serves as a significant mediator between sustainability accounting practices and company performance, particularly through the planning and monitoring control subsystems. Companies in the extractive, manufacturing, and consumer goods sectors exhibited the strongest integration effects. Novelty: This study extends prior literature by empirically demonstrating the mediating role of MCS in translating sustainability accounting commitments into measurable performance outcomes, offering a novel integrated framework applicable to emerging market contexts
subject: Articles
  topic: section
subject: Sustainability Accounting
  topic: keywords
subject: Management Control Systems
  topic: keywords
subject: Company Performance
  topic: keywords
subject: ESG
  topic: keywords
subject: Integrated Reporting
  topic: keywords
subject: Corporate Governance
  topic: keywords
creator: Mitha Christina Ginting
creator: Farida Sagala
creator: Lamria Sagala
creator: Arthur Simanjuntak
creator: Gracesiela Yosephine Simanjuntak
rights: Copyright (c) 2026 Mitha Christina Ginting, Farida Sagala, Lamria Sagala, Arthur Simanjuntak, Gracesiela Yosephine Simanjuntak (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 62
ending page: 75
doi: 10.36985/gmsdh841

Sales Growth, Liquidity, and Firm Size on Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange
type: item
description: This study examines the effect of sales growth, liquidity, and firm size on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Profitability is proxied by Return on Assets (ROA). A quantitative causal method with multiple linear regression analysis via SPSS 26 was employed. Purposive sampling yielded 29 companies (82 observations after outlier removal). Results show that sales growth has a positive and significant partial effect on ROA; liquidity has a positive but insignificant partial effect; firm size has a negative and insignificant partial effect; and all three variables simultaneously exert a significant effect on ROA. The Adjusted R² is 0.143, indicating 14.3% of profitability variation is explained by the model
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Manufacturing Sector
  topic: keywords
creator: Gebi Foresa Lumban Gaol
creator: Arthur Simanjuntak
creator: Rintan Saragih
creator: Robinhot Gultom
rights: Copyright (c) 2026 Gebi Foresa Lumban Gaol, Arthur Simanjuntak, Rintan Saragih, Robinhot Gultom (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 52
ending page: 61
doi: 10.36985/jnmamt06

The Application of Responsibility Accounting as a Tool for Measuring Management Performance at PT Perkebunan Nusantara IV Regional II Kebun and PKS Adolina Perbaungan
type: item
description: PT Perkebunan Nusantara IV Regional II Kebun Perbaungan operates within a framework that demands the achievement of clearly defined performance targets. Effective implementation of responsibility accounting is expected to improve management performance in conducting company activities, while in turn, effective management performance supports the optimal application of responsibility accounting, enabling the achievement of organizational goals. This study aims to analyze the application of responsibility accounting at PT Perkebunan Nusantara IV Regional II Kebun and PKS Adolina Perbaungan, and to examine how responsibility accounting is utilized as a tool for measuring management performance. A qualitative descriptive methodology was employed, with data collected through observation, interviews, and documentation techniques. The findings reveal that the average realized production costs exceeded the established budget, generating unfavorable variances particularly in palm oil production activities. This indicates that cost control was not yet operating optimally and requires more intensive managerial attention. Nevertheless, the responsibility accounting system functioned effectively as a management performance measurement tool, with evaluations carried out through internal management reports containing production realization data, cost utilization information, and target achievement results, followed by corrective actions for each identified deviation
subject: Articles
  topic: section
subject: Responsibility Accounting
  topic: keywords
subject: Management Performance
  topic: keywords
subject: Cost Control
  topic: keywords
subject: PTPN IV
  topic: keywords
subject: Palm Oil Industry
  topic: keywords
subject: Budget Variance
  topic: keywords
creator: Cindy Erisha Sihombing
creator: Mulatua P Silalahi
creator: Arison Nainggolan
creator: Arthur Simanjuntak
rights: Copyright (c) 2026 Cindy Erisha Sihombing, Mulatua P Silalahi, Arison Nainggolan, Arthur Simanjuntak (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 38
ending page: 51
doi: 10.36985/h8z75a86

https://jurnal.usi.ac.id/index.php/jia/article/view/2229
type: item
title: The Effect of Media Exposure, Profitability, and Green Accounting on Corporate Social Responsibility Disclosure in Healthcare Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period
description: This study aims to examine and analyze the influence of Media Exposure, Profitability, and Green Accounting on Corporate Social Responsibility (CSR) Disclosure in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Using a quantitative research approach with purposive sampling, this study obtained 12 companies from a population of 38 healthcare companies as the final sample. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results show that partially, Media Exposure has a negative and significant effect on CSR Disclosure (β = -0.156, Sig. = 0.007), while Profitability has a positive but insignificant effect on CSR Disclosure (β = 0.022, Sig. = 0.861), and Green Accounting has a negative and insignificant effect on CSR Disclosure (β = -0.516, Sig. = 0.520). Simultaneously, the three independent variables (Media Exposure, Profitability, and Green Accounting) do not have a significant effect on CSR Disclosure (F = 2.801, Sig. = 0.052). The coefficient of determination (Adjusted R²) is 10.9%, indicating that 89.1% of the variation in CSR Disclosure is explained by other factors outside this model. These findings contribute to the literature by highlighting the unique characteristics of the healthcare sector—particularly during the COVID-19 pandemic transition period—in shaping corporate sustainability reporting behavior
subject: Articles
  topic: section
subject: Media Exposure
  topic: keywords
subject: Profitability
  topic: keywords
subject: Green Accounting
  topic: keywords
subject: Corporate Social Responsibility Disclosure
  topic: keywords
subject: Healthcare Sector
  topic: keywords
subject: Indonesia Stock Exchange
  topic: keywords
creator: Novi Jelpiani M Hutagalung
creator: Mulatua P Silalahi
creator: Merry Anna Napitupulu
creator: Sahala Purba
rights: Copyright (c) 2026 Novi Jelpiani M Hutagalung, Mulatua P Silalahi, Merry Anna Napitupulu, Sahala Purba (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 28
ending page: 37
doi: 10.36985/ztjw9y51

https://jurnal.usi.ac.id/index.php/jia/article/view/2228
type: item
title: The Role of Financial Performance as a Mediating Variable in the Effect of Environmental Disclosure on Stock Performance in Mining and Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period
description: This study aims to analyze the effect of environmental disclosure on financial performance and stock performance, as well as to examine the role of financial performance as a mediating variable in the relationship between environmental disclosure and stock performance in mining and energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The study uses secondary data from annual reports, financial statements, and sustainability reports of 29 sample companies selected through purposive sampling, yielding 116 total observations. Environmental disclosure is measured using the Environmental Disclosure Index (EDI) based on 34 indicators from GRI 4 Environmental Category, financial performance is proxied by Return on Assets (ROA), and stock performance is measured using annual stock return. The analysis employs simple linear regression and mediation testing using the Baron & Kenny method through SPSS 26. The results show that: (1) environmental disclosure has a significant effect on financial performance, with R = 0.192, R² = 0.037 (3.7%), and sig. = 0.067; (2) financial performance has no significant effect on stock performance, with a regression coefficient of 0.722 and sig. = 0.239; (3) environmental disclosure has no significant effect on stock performance, with a regression coefficient of −0.292 and sig. = 0.346; and (4) financial performance is unable to mediate the effect of environmental disclosure on stock performance, as all mediation paths are statistically insignificant. These findings indicate that the Indonesian capital market has not yet optimally responded to environmental information in investment valuation for the mining and energy sectors, which may be attributed to the low level of investor ESG literacy, the dominance of external factors such as commodity price volatility and government policy, and the varying quality of environmental disclosures
subject: Articles
  topic: section
subject: Financial Performance
  topic: keywords
subject: Environmental Disclosure
  topic: keywords
subject: Stock Performance
  topic: keywords
subject: Mining and Energy Sector
  topic: keywords
subject: Indonesia Stock Exchange.
  topic: keywords
creator: Sri Hartati Simamora
creator: Arthur Simanjuntak
creator: Rimky Mandala Simanjuntak
creator: Merry Anna Napitupulu
rights: Copyright (c) 2026 Sri Hartati Simamora, Arthur Simanjuntak, Rimky Mandala Simanjuntak, Merry Anna Napitupulu (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 17
ending page: 27
doi: 10.36985/h8agx749

The Effect of Green Innovation, Environmental Performance, and Carbon Emission Disclosure on the Firm Value of Basic Materials Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period
type: item
description: This research is conducted to investigate and evaluate the relationship between Green Innovation, Environmental Performance, and Carbon Emission Disclosure on Firm Value in companies operating within the Basic Materials sector listed on the Indonesia Stock Exchange during the 2021–2024 period. The study adopts a quantitative methodology and utilizes purposive sampling to obtain 39 firms that satisfy the predetermined research criteria. Informasi analysis is performed using IBM SPSS Statistics version 26, applying multiple linear regression to assess the interaction patterns among the examined variables. The empirical results indicate varying effects of the independent variables on Firm Value. Individually, Green Innovation shows a statistically significant positive effect on Firm Value among Basic Materials companies. In contrast, Environmental Performance presents a negative and statistically insignificant association with Firm Value. Similarly, Carbon Emission Disclosure demonstrates a negative but insignificant influence on Firm Value. However, when tested simultaneously, the three independent variables jointly exhibit a significant effect on Firm Value. Furthermore, the coefficient of determination analysis reveals that Green Innovation, Environmental Performance, and Carbon Emission Disclosure collectively account for 7. 3% of the variation in Firm Value, while the remaining 92. 7% is explained by other variables outside the research model. This study contributes to the literature by providing a broader understanding of how corporate environmental initiatives relate to firm value. The findings offer practical implications for investors and corporate management in formulating strategic and well- informed decisions. In addition, both theoretical and practical implications encourage further exploration of the role of Green Innovation, Environmental Performance, and Carbon Emission Disclosure in shaping Firm Value, particularly in the current masa where environment…
subject: Articles
  topic: section
subject: Green Innovation
  topic: keywords
subject: Environmental Performance
  topic: keywords
subject: Carbon Emission Disclosure
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Basic Materials Sector
  topic: keywords
subject: Indonesia Stock Exchange
  topic: keywords
creator: Amsal Steven Trian Marpaung
creator: Arthur Simanjuntak
creator: Gracesiela Yosephine Simanjuntak
creator: Merry Anna Napitupulu
rights: Copyright (c) 2026 Amsal Steven Trian Marpaung, Arthur Simanjuntak, Gracesiela Yosephine Simanjuntak, Merry Anna Napitupulu (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-06
publication date: 2026-05-06
starting page: 1
ending page: 16
doi: 10.36985/6k3snf51

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
creator: Immanuelta Sitepu
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
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subject: Accounting Conservatism
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subject: Financial Reporting Quality
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subject: Corporate Social Responsibility
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subject: Agency Theory
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subject: Stakeholder Engagement
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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