Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi

View Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi

DOI: https://doi.org/10.36985/ba4vf885

Published: 2026-05-06

Articles

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

Amsal Steven Trian Marpaung, Arthur Simanjuntak, Gracesiela Yosephine Simanjuntak, Merry Anna Napitupulu (Author)

1 - 16
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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

Sri Hartati Simamora, Arthur Simanjuntak, Rimky Mandala Simanjuntak, Merry Anna Napitupulu (Author)

17 - 27
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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

Novi Jelpiani M Hutagalung, Mulatua P Silalahi, Merry Anna Napitupulu, Sahala Purba (Author)

28 - 37
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The Application of Responsibility Accounting as a Tool for Measuring Management Performance at PT Perkebunan Nusantara IV Regional II Kebun and PKS Adolina Perbaungan

Cindy Erisha Sihombing, Mulatua P Silalahi, Arison Nainggolan, Arthur Simanjuntak (Author)

38 - 51
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Sales Growth, Liquidity, and Firm Size on Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange

Gebi Foresa Lumban Gaol, Arthur Simanjuntak, Rintan Saragih, Robinhot Gultom (Author)

52 - 61
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Integration Of Sustainability Accounting in Management Control Systems And Its Impact on Company Performance

Mitha Christina Ginting, Farida Sagala, Lamria Sagala, Arthur Simanjuntak, Gracesiela Yosephine Simanjuntak (Author)

62 – 75
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Analysis Of Accounts Receivable and Its Impact on The Going Concern Of Cu Bina Kasih Pematangsiantar (Period 2022–2024)

Nurfika Dwi Putri, Djuli Sjafei Purba, Wico J Tarigan (Author)

76 - 88
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Audit Report Lag and Factors That Affect It in LQ45 Companies On The IDX

Duma Megaria Elisabeth, Merry Anna Napitupulu, Septony B Siahaan, Rike Yolanda Panjaitan (Author)

89 - 99
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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

Joni Kurniawan Gea, Dimita Hemalli Premasari Purba, Yosephine Natalitha Sembiring, Arthur Simanjuntak (Author)

100 - 112
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Cash Flow Ratio Analysis and Fund Management Effectiveness: Evidence from Caffe Moral

Tuahman Sipayung, Wico J Tarigan, Elisa Fitri, Raja Mangaratua Nainggolan (Author)

113 - 126
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Human Resource Management Strategy in Supporting The Financial Stability of Medan City Msmes

Siti Normi Sinurat, Maludin Panjaitan, Kristanty M N Nadapdap, Saur Melianna Sipayung (Author)

127 - 137
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Green Accounting, Intellectual Capital, and Dividend Policy On Firm Value in Energy Companies

Frengky Samuel Panjaitan, Arthur Simanjuntak, Januardi Mesakh, Merry Anna Napitupulu (Author)

138 - 150
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An Ethical Reorientation of Good Corporate Governance: The Integration of Human Dignity Values into Sustainability Accounting in the Context of Indonesia’s Climate Crisis

Ferdila Ferdila, Sri Martina, Ayu Mariani (Author)

151 - 164
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Sustainability Reporting and Its Impact on Financial Performance: Evidence from Indonesian Public Companies

Merry Anna Napitupulu, Duma Megaria Elisabeth, Septony B Siahaan, Januardi Mesakh (Author)

165 - 175
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Analysis Of Application - Based Bill Transaction Information System To Increase Customer Payment Awareness (Case Study Of PDAM Tirtauli Pematangsiantar City)

Marintan Saragih, Vitryani Tarigan (Author)

176 - 191
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Accounting Information System Analysis of Death Insurance Claims Payment at PT Taspen (PERSERO) Pematangsiantar Branch Office

Vitryani Tarigan, Marintan Saragih (Author)

192 - 205
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Enhancing Digital Payment Efficiency: The Role of QRIS Perceived Usefulness and Ease of Use

Elfina Okto Posmaida Damanik, Hengki Mangiring Parulian Simarmata, Sri Martina, Robert Tua Siregar (Author)

206 - 216
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Market Reaction to The Announcement of Energy Asset Integration: An Event Study of PT Chandra Asri Pacific Tbk (TPIA) Shares

Sri Martina, Yoan Hendrawan Junpridan Saragih, Rohim Makumulloh (Author)

217 – 228
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The Effect of Investment Knowledge 0n Investment Interest Through The Mediating Role of Investment Risk Perception Among Gen Z Communities in Pematangsiantar City

Mahaitin H Sinaga, Desmi Triyanti Purba, Liper Siregar, Sepbeariska Manurung (Author)

229 - 243
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Regional Budget and Regional Development in Simalungun Regency: A Var Approach

Kristianto Kristianto, Desmi Triyanti Purba, Resna Napitu, Johan Alfred Sarades Silalahi, Agung Yuda Permana (Author)

244 - 255
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The Effect of Capital Structure (DER And DAR) On ROA Of Industrial Goods Sub-Sector Companies Listed on The Indonesia Stock Exchange

Eva Sriwiyanti, Wico J Tarigan, Diana L Hutagalung (Author)

256 - 273
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Optimizing MSME Profitability: The Impact of Production Costs On Operating Profit (Case Study: Cassava Chips MSME at Simpang 3 Sibatu Batu Road)

Desmi Triyanti Purba, Elfina O P Damanik, Mahaitin H Sinaga, Melpi Riska Situmorang (Author)

274 - 289
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Financial Performance Analysis Using Liquidity, Solvency, Profitability and Activity Ratios at PT XL Axiata, Tbk

Johanes Wilfrid Pangihutan Purba, Yulita Santa Nova Girsang, Nursahrina Sinaga (Author)

290 – 303
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