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All Journal The Indonesian Journal of Business Administration Accounting Analysis Journal Jurnal Ilmiah METHONOMI MUDRA Jurnal Seni Budaya JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKA: Jurnal Ilmu Keuangan dan Perbankan Kajian Ekonomi dan Keuangan FINANCIAL : JURNAL AKUNTANSI JURNAL PEMBELAJARAN DAN MATEMATIKA SIGMA (JPMS) Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmu Manajemen METHONOMIX Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Bisnis Mahasiswa Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Ilmiah Accusi
Arthur Simanjuntak, Arthur
Fakultas Ekonomi, Universitas Methodist
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN ORGANISASI, TRANSPARANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi pada Desa Perkebunan Afdeling 1, Desa Kampung Baru, Desa Janji Kecamatan Bilah Barat Kabupaten Labuhanbatu) Arthur Simanjuntak; Farida Sagala; Selvina Dwi Putri
JURNAL MANAJEMEN Jurnal Manajemen Volume 9 Nomor 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This research was conducted in Afdeling 1 Plantation Village, Kampung Baru Village, Promise Village, which is located in West Bilah District, Labuhanbatu Regency, North Sumatra. The population and sample in this study were 44 people, each of which was 11 officers from Afdeling 1 Village, 14 people from Kampung Baru Village, and 19 people from Janji Village. This study uses primary data obtained by using a questionnaire. While the data analysis method used in this study is the multiple linear regression analysis method which was carried out with the help of SPSS 25 software. The results in this study found that the competence of the apparatus and internal control had a significant positive effect on the accountability of village fund management. Meanwhile, community participation, the use of information technology and the commitment of village government organizations and transparency did not have a significant influence on the accountability of village fund management.
PENGARUH LOAN TO DEPOSIT RATIO (LDR), NON PERFOMING LOAN (NPL), TOTAL ASSET TURNOVER (TATO), DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2022 Duma Rahel Situmorang; Arthur Simanjuntak; Fanny Kristina Siregar
JURNAL MANAJEMEN Jurnal Manajemen Volume 9 Nomor 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to examine and analyze the effect of loan to deposit ratio (LDR), non-performing loans (NPL), total asset turnover (TATO) and capital adequacy ratio (CAR) on return on assets (ROA) in banking companies listed on the stock exchange. Indonesian Securities Period 2017-2022. This type of research is a causal quantitative research and sampling technique through purposive sampling method and research data obtained 48 banks as a population and as many as 13 banks listed on the Indonesia Stock Exchange (IDX) as a sample. The data used is secondary data. The results with the t test concluded that Loan to Deposit Ratio (LDR) partially has a significant positive effect on Return on Assets (ROA), Non Performing Loans (NPL) has a significant negative effect on Return on Assets (ROA), Total Asset Turnover (TATO) has a positive effect not significant to Return on Assets (ROA), Capital Adequacy Ratio (CAR) has a positive and significant effect on Return on Assets (ROA). The results with the F test simultaneously Loan To Deposit Ratio (LDR), Non Performing Loans (NPL), Total Asset Turnover (TATO), and Capital Adequacy Ratio (CAR) have a positive and significant effect on Return On Assets (ROA).
THE EFFECT OF DEBT LEVELS, CASH FLOW VOLATILITY, AND AMOUNT OF ACCRUALS ON PROFIT PERSISTENCE IN COMPANIES MANUFACTURING SUB-SECTORS OF VARIOUS INDUSTRIES LISTED ON INDONESIA STOCK EXCHANGE YEAR 2017-2021 Arthur Simanjuntak; Januardi Mesakh; Mitha C. Ginting; Eva Gloria Rajagukguk
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalan Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol13No2.pp195-206

Abstract

This research was conducted to see how much influence the Level of Debt, Cash Flow Volatility, and Amount of Accruals have on Profit Persistence in Manufacturing Companies in the Various Industries Sub Sector in 2017-2021. The population in this study is the 2017-2021 Financial Statements for 9 Manufacturing Companies in Various Industrial Sub-Sectors, so the total sample is 45. This type of research uses a descriptive quantitative method with secondary data so that it can describe each variable in this study. The data will be processed using Statistical Product and Service Solution (SPSS) Version 25. The data analysis technique in this study uses descriptive analysis test, classic assumption test, coefficient of determination test, multiple linear regression analysis test, and uses a partial hypothesis test (t test ) and simultaneous test (F test) with a significance level of 0.05 . Based on the results of data analysis tests that have partially Debt Level has a negative and significant effect on Profit Persistence and Cash Flow Volatility has a negative but not significant effect, while the Accrual Amount has a positive and significant effect on Earnings Persistence., and the results of the study simultaneously stated that all independent variables significant effect on Profit Persistence simultaneously with the test results of the coefficient of determination showing an effect of 33.5%.
APPLICATION OF THE GGG PRINCIPLES IN THE PLANNING, IMPLEMENTATION,AND ACCOUNTABILITY ALLOCATION OF VILLAGE FUNDS: Study in Desa in Kecamatan Sunggal , Kabupaten Deli Serdang Januardi Mesakh; Arthur Simanjuntak; Septony B. Siahaan; Vebina N. Br. Sembiring
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalan Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol13No2.pp217-224

Abstract

This research aims toto know and examine the implementation of the principle Good Government Governance (Participation, Transparency, and Accountability) in Planning, Implementation, Accountability for Allocation of Village Funds to villages in Sunggal District, Deli Serdang Regency.The type of research used is causal associative using questionnaires and survey research methods. The approach used in this research is a quantitative approach. The location of the research was carried out in villages in Sunggal District while determining the number of respondents for each village in the form of: Kepala Desa (Kades), Seketaris Desa (Sekdes), Kaur Keuangan, Kasi Pemeritahan serta Lembaga Swadaya Masyarakat. Based on the results of research, partially principles Good Government Governance (Participation) and Good Government Governance (Accountability) has a positive and significant effect on Planning, and Accountability for Allocation of Village Funds, meanwhile Good Government Governance (Transparency) has a positive and insignificant effect on the Village Fund Allocation Implementation. Simultaneously principle Good Government Governance (Participation, Transparency, Accountability) has a positive and significant effect on the Planning, Implementation, and Accountability of Village Fund Allocations.
Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Thomas Sumarsan Goh; Arthur Simanjuntak; Henry Henry
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1379

Abstract

Penelitian ini dilakukan dengan tujuan agar dapat mengetahui bagaimana leverage dan profitabilitas mempengaruhi nilai perusahaan dengan menambahkan kebijakan dividen sebagai variabel moderasi. Data sekunder pada penelitian ini didasarkan pada data yang disajikan oleh perusahaan sektor konstruksi dalam laporan keuangan dan laporan tahunan dari tahun 2017 hingga 2021. Terdapat sepuluh perusahaan konstruksi dengan periode 5 tahun sebagai sampel penelitian. Teknik yang dijadikan sebagai cara untuk menganalisis data yaitu analisis linear berganda dan uji moderasi. Hasil penelitian yang didapatkan mengindikasikan bahwa terdapat dua faktor yang memengaruhi nilai perusahaan: profitabilitas dengan pengaruh positif dan tidak signifikan, dan leverage dengan pengaruh negatif dan signifikan. Hasil uji moderasi menunjukkan bahwa kebijakan dividen dapat menjadi moderasi atas pengaruh yang terjadi antara profitabilitas terhadap nilai perusahaan. Tetapi, kebijakan dividen tidak dapat menjadi moderasi atas pengaruh yang terjadi antara leverage terhadap nilai perusahaan.
Pengaruh Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Idaman Sagita Lumbangaol; Dompak Pasaribu; Ivo Maelina Silitonga; Arthur Simanjuntak; Dennys Paulus Parlindungan Damanik
Jurnal Bisnis Mahasiswa Vol 3 No 4 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i4.art9

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keputusan investasi dan keputusan pendanaan terhadap nilai perusahaan dengan Good Corporate Governance sebagai variabel moderasi secara parsial maupun simultan. Jumlah sampel penelitian sebanyak 23 perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi linear berganda dan uji Moderating Regression Analysis. Hasil penelitian diperoleh bahwa keputusan investasi berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, keputusan pendanaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, keputusan investasi dan keputusan pendanaan secara simultan berpengaruh signifikan terhadap nilai perusahaan, Good Corporate Governance tidak mampu memoderasi pengaruh keputusan investasi terhadap nilai perusahaan, dan Good Corporate Governance tidak mampu memoderasi pengaruh keputusan pendanaan terhadap nilai perusahaan. Berdasarkan hasil uji koefisien determinasi, nilai perusahaan dipengaruhi sebesar 25,3% sedangkan sisanya 74,7% dipengaruhi oleh variabel lain yang tidak termasuk dalam model regresi dalam penelitian ini.
The Influence Of Capital Structure, Liquidity, And Leverage On Firm Value With Profitability As An Intervening Variable In Automotive Companies Listed On The Indonesia Stock Exchange (IDX) Period 2019 - 2021 Arthur Simanjuntak; Yosephine Natalita Sembiring; Thomas Sumarsan Goh; Nindy L Simanullang
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah AccUsi - Vol 5 No 2 November 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v5i2.742

Abstract

This study aims to examine the impact of capital structure, liquidity, and leverage on firm value while considering profitability as an intervening variable. The independent variables in this study are measured using Debt to Equity Ratio (DER) for capital structure, Current Ratio (CR) for liquidity, and Debt to Assets Ratio (DAR) for leverage. The dependent variable is the firm value, which is measured using Price to Book Value (PBV), and profitability is measured using Return on Assets (ROA) as the intervening variable. The population of this study consists of companies listed on the Indonesia Stock Exchange (BEI) that have published financial reports during the period 2019-2021 in the automotive sector. The sampling method used in this research is census sampling, and a total of 42 data points are analyzed. The results of the analysis indicate that capital structure has a positive impact on firm profitability, while liquidity and leverage do not have a significant influence on profitability. Furthermore, the combined effect of capital structure, liquidity, and leverage does not significantly affect firm value. However, profitability has a positive impact on firm value. Further analysis reveals that capital structure directly affects firm value, while liquidity indirectly affects it through profitability. Moreover, profitability also has a direct impact on firm value. These findings suggest that profitability plays a crucial role in linking the factors of capital structure and liquidity to firm value within the context of the automotive companies in Indonesia. Therefore, the findings of this study provide valuable insights for companies in managing their capital structure and liquidity with the goal of enhancing firm value through improved profitability
Pengaruh Modal Kerja Terhadap Profitabilitas Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021 Mitha Christina Ginting; Arthur Simanjuntak; Septoni B Siahaan; Enjelina Patrisya Uli Br Sitorus
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah AccUsi - Vol 5 No 2 November 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v5i2.744

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja terhadap tingkat profitabilitas pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 - 2021. Variabel dalam penelitian ini meliputi Perputaran Kas (X1), Perputaran Piutang (X2), Perputaran Persediaan (X3) dan Profitabilitas (Y). Penelitian ini menggunakan jenis penelitian verifikaktif dengan metode Explanatory Survey, yaitu metode yang digunakan dalam pengambilan sampel yaitu dengan purposive sampling. Hasil penelitian secara parsial, Ada pengaruh positif tidak signifikan Perputaran Kas terhadap Porfitabilitas, Ada pengaruh positif signifikan Perputaran Piutang terhadap Profitabilitas, Ada pengaruh positif tidak signifikan Perputaran Persediaan terhadap Profitabilitas. Sedangkan hasil secara simultan Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan berpengaruh signifikan terhadapat Profitabilitas
Information Systems And Capabilities Auditors Investigative To Effectiveness Implementation Audit Procedure In Proving Fraud (Case Study of the Regional Inspectorate of Karo Regency) Septony B Siahaan; Arthur Simanjuntak; Wesly A Simanjuntak; Mulatua P Silalahi; Depi Erosna Br Tarigan
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah AccUsi - Vol 5 No 2 November 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v5i2.789

Abstract

This study aims to examine and analyze the effect of accounting information systems and the ability of investigative auditors on the effectiveness of implementing audit procedures in proving fraud . this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression and hypothesis testing. The independent variables in this study are the flow of accounting information systems and the ability of investigative auditors while the dependent variable is the effectiveness of the implementation of audit procedures in proving fraud. The total population in this study was 47 with use purposive sampling . This study uses primary data. The data analysis used was multiple linear regression with Microsoft Excel and software programs Statistical Package for the Social Sciences (SPSS) 25. The results of this study prove that simultaneously the accounting information system and the investigative auditor's ability have a significant effect on the effectiveness of implementing audit procedures in proving fraud. the effectiveness of the implementation of audit procedures in proving fraud . Study This is the development of research previously by proving that  accounting information systems and the ability of investigative auditors influence the effectiveness of the implementation of audit procedures in proving fraud. Study done at the Regional Inspectorate of Karo Regency
Factors Affecting Accountability Government Institution Performance Arthur Simanjuntak; Septony B. Siahaan; Duma Rahel Situmorang; Duma Megaria Elisabeth
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.61983

Abstract

Purpose : The purpose of this empirical study is to investigate the influence of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets on the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Method : This study employs a causative contextual research approach. The population for this study consists of 119 individuals. Primary data for this research were collected using an empirical approach, which involved the distribution of questionnaires to respondents. One hundred-five questionnaires were sampled and analyzed through the saturated sampling method. Findings : The results indicate that both simultaneous and partial effects of internal control, clarity of budget targets, reporting systems, and performance-based budgets significantly influence the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Novelty : This research distinguishes itself from previous studies by highlighting that the variable with the most substantial impact on the performance accountability of government agencies within the BPKAD of the North Sumatra Provincial Government is a combination of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets, which form an inseparable unit. Keywords : Internal Control; Clarity of Budget Goals, Reporting System; Performance-Based Budget; Performance Accountability of Government Agencies
Co-Authors Andriasan Sudarso Arison Nainggolan Astri Madonna Damanik Azizul Kholis, Azizul Bonia Ayunita Rumapea Brilliant Handyman Manalu Christina V Situmorang Christina Verawaty Situmorang Christina Verawaty Situmorang Christofer Parmahan Sibarani Deby Tobing Dennys Paulus Parlindungan Damanik Dennys Paulus Parlindungan Damanik Depi Erosna Br Tarigan Dewi Delima Hutagalung Dimita Hemalli Premasari Purba Doli Hasibuan Dona Pasaribu Duma M Elisabeth Duma M. Elisabeth Duma Megaria Elisabeth Duma Megaria Elisabeth Duma Megaria Elisabeth Duma Rachel Situmorang Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Elvie Maria Emiya Sri Hagana Br Brahmana Endi Juli Anto Enjelina Patrisya Uli Br Sitorus Eva Gloria Rajagukguk Eviyanti N. Purba Faido M.P. Simanjuntak Fanny Kristina Siregar Farida Sagala Gelar Pandu Raharjo Goh, Thomas Sumarsan Gortap Lumbantoruan Gracesiela Y Simanjuntak GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Harimukti Wandebori Henry Henry Heri Nadeak Herlina Risnawati Sitorus Idaman Sagita Lumbangaol Ivo Maelina Silitonga Ivo Maelina Silitonga Ivo Silitonga Jamaluddin Januardi Mesakh Jeremia Siregar Jeudi A.T.P. Sianturi Jeudi A.T.P. Sianturi Jimmy F. Naibaho Juni Elisa Sari Ginting Junika Napitupulu Lamria Sagala Lamria Sagala Leni Natalia Siagian Lince R. Panataria Margaretha Marini Sinaga May Sartika Tarigan Maylinda Primadanik Melanthon Rumapea Meliati Meliati Melinda Br Pasaribu Mitha Christina Ginting Mitha Christina Ginting Muhammad Isa Alamsyahbana Mulatua P Silalahi Mulatua P. Silalahi Mulatua Silalahi Naomi Febrianti Siringoringo Nindy L Simanullang Novi Darmayanti Purnama Sari Br Sinulingga PUTRI JESICA SITORUS Rasmulia Sembiring Ratih S. Panjaitan Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Rio Juanda Putra Saragih Robinhot Gultom SAGALA, FARIDA Sahala Purba, Sahala Selvina Dwi Putri Septoni B Siahaan Septony B. Siahaan Septony B. Siahaan Septony B. Siahaan Siahaan, Septony B Sianipar, Martin Yehezkiel Simbolon, Lolyta Damora Siti Normi Situmorang, Christina Verawaty Syaharman Syaharman Thomas Sumarsan Thomas Sumarsan Goh Tiur Rajagukguk Tri Darma Sipayung Vebina N. Br. Sembiring Victor Victor Vinsensia Ratna Laia Vivi Valensya Br Karo Welly, Yerisma Wesly A Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Yosephine Natalita Sembiring Yosephine Sembiring Zahri Fadli