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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan Owner : Riset dan Jurnal Akuntansi Ensiklopedia Education Review International Journal of Religious and Cultural Studies SIASAT Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) International Journal Reglement & Society (IJRS) Accounting and Business Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Kewarganegaraan Bisnis Net : Jurnal Ekonomi dan Bisnis Britain International of Humanities and Social Sciences (BIoHS) Journal Journal of Research in Social Science and Humanities EKONOMIKA45 International Journal of Humanities Education and Social Sciences Jurnal Akuntansi, Manajemen dan Bisnis Digital The International Conference on Education, Social Sciences and Technology (ICESST) International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Manajemen Dan Akuntansi Medan International Journal of Economic, Technology and Social Sciences (Injects) International Journal of Society and Law Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Perpajakan
Ramadhan, Puja Rizqy
Universitas Pembangunan Panca Budi
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Analysis of Independence, Effectiveness, and Efficiency Ratio as Measure of Financial Performance of the Lampung Province Government 2019–2023 Anggi Jumiafitri Waldani; Puja Rizqy Ramadhan; Vina Arnita
Journal of Research in Social Science and Humanities Vol 5, No 3 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.530

Abstract

This study aims to assess the financial performance of the Lampung Provincial Government through the ratios of independence, effectiveness, and efficiency from 2019 to 2023. The research is descriptive with a quantitative approach and data collected through documentation. The analyzed data are secondary data. The results show that the average fiscal independence ratio remains low despite an increase in the last two years. The effectiveness of Local Own-Source Revenue (PAD) collection is considered quite good and consistently effective; however, in the final year, there was a decline, making it less effective.
Analisis Efektivitas Sistem Pengelolaan Keuangan Desa Dalam Mendukung Pembangunan Lokal (Studi Kasus Desa Sei Mencirim Kecamatan Sunggal Kabupaten Deli Serdang) Sri Wulan; Puja Rizqy Ramadhan
Jurnal Kewarganegaraan Vol 8 No 1 (2024): Juni 2024
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v8i1.6528

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengukur efektivitas sistem pengelolaan keuangan desa dalam mendukung pembangunan lokal. Penelitian ini menggunakan metode deskriptif kuantitatif. Jenis data yang digunakan adalah data primer dan data sekunder. Pengolahan data menggunakan metode deskriptif dan effectiveness ratio untuk membandingkan keluaran dan hasil yang dicapai. Hasil penelitian menujukkan efektivitas sistem pengelolaan keuangan desa dalam mendukung pembangunan lokal di Desa Sei Mencirim, Kec. Sunggal, Kab. Deli Serdang, dimana dalam proses pengelolaan keuangan desa meliputi tiga tahapan yaitu tahap perencanaan, pelaksanaan, dan pertanggungjawaban sudah efektif karena dipengaruhi oleh bagaimana pemerintah desa mengatur pendapatan untuk memenuhi kebutuhan masyarakat dan memberikan pelayanan yang dapat dirasakan dengan baik oleh masyarakat. Kata Kunci: Efektivitas, Keuangan Desa, Pembangunan Abstract The purpose of this study is to measure the effectiveness of the village financial management system in supporting local development. This study uses a quantitative descriptive method. The types of data used are primary data and secondary data. Data processing uses descriptive methods and effectiveness ratio to compare outputs and results achieved. The results of the study show the effectiveness of the village financial management system in supporting local development in Sei Mencirim Village, Sunggal District, Deli Serdang Regency, where the village financial management process includes three stages, namely the planning, implementation, and accountability stages, which are effective because they are influenced by how the village government regulates revenue to meet the needs of the community and provide services that can be well felt by the community Keywords: Effectiveness, Village Finance, Development
Konstruksi Pengelolaan Keuangan Desa Digital Perspektif Tradisi Minangkabau Raso Jo Pareso Puja Rizqy Ramadhan; Suwarno Suwarno; Shella Pratiwi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5778

Abstract

This study aims to reconstruct the discourse of digital-based village financial management based on the concept of raso jo pareso. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The research paradigm consists of data collection procedures, data presentation, data reduction and drawing conclusions/verification. Based on the results of the study, it can be concluded that there has been a shift in cultural values ​​​​manifested in village financial management. The moral degradation that occurs and regulatory pressures that limit the scope of the actors involved in village financial management. Therefore, it is necessary to revitalize the values ​​​​of raso jo pareso in village financial management which are manifested as shared moral values ​​​​based on fear of God and shame and politeness towards fellow human beings. Thus, a village financial management order is created that upholds moral aspects to have an impact on improving the performance of village entities.
Analysis of Optimizing Budget Refocusing for Efficiency in The Department of Industry Trade Energy and Mineral Resources of North Sumatra Province Putri Dianita Agustin; Puja Rizqy Ramadhan; Anggi Pratama Nasution
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11008

Abstract

This study analyzes the strategy of budget refocusing optimization and its implications for efficiency and program performance at the Department of Industry, Trade, Energy, and Mineral Resources of North Sumatra Province. A qualitative case study approach was employed. Primary data were collected through in-depth interviews with three civil servants from the planning, finance, and domestic trade development divisions, while secondary data were obtained from budget realization reports up to the second quarter of the 2025 fiscal year. Data were analyzed using thematic analysis supported by NVivo 15. The findings indicate that budget refocusing in the 2025 fiscal year was conducted under limited fiscal space and influenced by changes in national and regional policy directions, resulting in a predominantly reactive strategy and low budget realization, particularly in capital expenditure. Nevertheless, a shift toward outcome-oriented budget management was identified, emphasizing the importance of strengthening strategic planning and performance-based evaluation to enhance efficiency and accountability in local public financial governance.
The Influence Of Local Taxes, Local Levies, And The Results Of Separated Local Assets Management On Regency/City Original Revenue In North Sumatra Province 2020-2024 Muhammad Rafli; Tengku Eka Susilawaty; Puja Rizqy Ramadhan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11029

Abstract

This study aims to analyze the influence of Regional Taxes, Regional Levies, and the Results of Separated Regional Asset Management on Regional Original Revenue (PAD) in Regencies/Cities in North Sumatra Province for the period 2020–2024. The study uses a quantitative associative approach with a multiple linear regression method. The study population covers all 33 Regencies/Cities in North Sumatra with a total of 165 budget realization reports, using a saturated sampling technique. The data used are secondary data obtained from budget realization reports through the official government website. The results of the study indicate that partially Regional Taxes, Regional Levies, and the Results of Separated Regional Asset Management have a positive and significant effect on PAD. Regional Taxes are the largest contributors, especially from Motor Vehicle Tax, Motor Vehicle Ownership Transfer Fee, Motor Vehicle Fuel Tax, and hotel and restaurant taxes. Regional Levies contribute through payments for certain services and permits. Meanwhile, the Results of Separated Regional Asset Management, such as Regionally-Owned Enterprises (BUMD) and regional strategic assets, contribute through dividends, asset rentals, and operating profits. Simultaneously, these three variables significantly influenced PAD, with a coefficient of determination (R²) of 86.3%. This indicates that most of the variation in PAD can be explained by these three variables. This study emphasizes the importance of optimizing PAD sources to increase fiscal independence and support sustainable regional development.
The Effect Of Accounting Information Systems And Internal Control On Employee Performance In Sendang Rejo Village, Langkat Regency Muhammad Haikal Aditya; Puja Rizqy Ramadhan; An Succi Azzahra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11030

Abstract

This study aims to analyze the influence of Accounting Information Systems (AIS) and Internal Control on Employee Performance in Sendang Rejo Village, Langkat Regency. The research background is the existence of digital competency gaps among village employees in operating the Village Financial System (Siskeudes) which impacts performance decline. The research method uses an associative quantitative approach with a sample of 31 village employees. Data were collected through Likert scale questionnaires (1-5) and analyzed using multiple linear regression with SPSS. The results show that AIS has a positive and significant effect on employee performance with a regression coefficient of 0.269 (sig. 0.002 < 0.05), Internal Control has a positive and significant effect with a regression coefficient of 0.532 (sig. 0.000 < 0.05) with a more dominant influence. Simultaneously, both variables have a significant effect with an R-square value of 83.4%, indicating that the combination of Siskeudes implementation with adequate internal control creates synergy in improving employee performance. The study recommends regular Siskeudes training, strengthening internal control through periodic evaluations, and improving technological infrastructure.
Analysis Of The Value Of Regional Revenue And Expenditure Budget (APBD) In The Bkad Of North Sumatera Utara Farah Aliya; Puja Rizqy Ramadhan; Anggi Pratama Nasution
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11116

Abstract

This research aims to evaluate the financial performance of the Regional Financial and Asset Management Agency (BKAD) of North Sumatra from 2020 to 2024 using the Value for Money framework. The researcher applied a descriptive quantitative methodology, relying on primary and secondary data sourced from literature studies and Budget Realization Report (LRA) documentation. The study's findings indicate variations in performance across three main pillars. The effectiveness level is classified as highly satisfactory, remaining stable in the 'Effective' and 'Very Effective' categories, even reaching 276% in 2022. However, the efficiency ratio shows sharp instability, with most periods falling under the 'Inefficient' level, except for an anomaly in 2022 of 8928% triggered by low expenditure absorption. On the other hand, the economic dimension continues to improve, moving from a level of 102% ('Uneconomical') in 2020 to a range of 77-78% ('Economical') in the 2023-2024 period. In general, the BKAD of North Sumatra Province has been able to maximize revenue and control expenditure, although the synchronization of expenditure efficiency relative to income still needs to be improved.
The Influence Of Village Fund Management On Infrastructure Development In Tanjung Anom Village Melanti Donaria Situmorang; Puja Rizqy Ramadhan; Agus Tripriyono
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11126

Abstract

This study aims to examine and analyze the influence of village fund management on infrastructure development in Tanjung Anom Village. The type of research used is associative research. The population in this study includes all residents of Tanjung Anom Village, totaling 4,303 people. The sampling technique was carried out using the probability sampling method, resulting in a sample of 98 respondents from the Tanjung Anom Village community. Data collection was carried out through observation, interviews, questionnaires, and documentation studies (literature). Data analysis was carried out using multiple linear regression, hypothesis testing, and classical assumption tests that include normality, heteroscedasticity, and multicollinearity. The results of the study indicate that village fund management has a significant influence on infrastructure development in Tanjung Anom Village.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PEMERINTAH DAERAH KOTA BINJAI Imelda; Hendra Saputra; Puja Rizqy Ramadhan
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.8055

Abstract

Latar belakang : Otonomi daerah memberikan kekuasaan lebih kepada pemerintah lokal untuk secara mandiri mengatur dan mengelola sumber daya serta keuangan mereka. Keberhasilan otonomi daerah dapat dinilai melalui kinerja keuangan pemerintah daerah dalam mengelola anggaran, meningkatkan pendapatan, dan mengoptimalkan pengeluaran publik. Metode penelitian: Studi ini menerapkan pendekatan kuantitatif dengan metode asosiatif kausal, yaitu penelitian yang bertujuan untuk menguji dampak variabel independen (PAD, Dana Perimbangan, dan Belanja Modal) terhadap variabel dependen (Kinerja Keuangan Pemerintah Daerah). Studi ini menerapkan pendekatan kuantitatif dengan metode asosiatif kausal, yaitu penelitian yang bertujuan untuk menguji dampak variabel independen terhadap variabel dependen. Hasil penelitian: Hasil penelitian menunjukkan bahwa Belanja Modal berpengaruh positif dan signifikan terhadap kinerja keuangan Pemerintah Kota Binjai. Hal ini mengindikasikan bahwa setiap peningkatan alokasi belanja untuk aset tetap (seperti infrastruktur, jalan, dan jembatan) secara langsung meningkatkan kualitas pelayanan publik yang menjadi indikator keberhasilan kinerja keuangan. Kesimpulan: Pada kasus Pemerintah Kota Binjai, kinerja keuangan lebih ditentukan oleh seberapa besar komitmen pemerintah dalam mengalokasikan anggaran untuk investasi fisik (Belanja Modal) daripada sekadar jumlah pendapatan yang diterima. Hal ini menunjukkan bahwa kualitas belanja (spending better) lebih berpengaruh daripada kuantitas penerimaan dalam membentuk performa keuangan daerah.
Evaluasi Audit Kepatuhan atas Efektivitas Penyampaian Surat Paksa dalam Mendorong Pembayaran Tunggakan Pajak Orlando Damara Panggabean; Rahima Br Purba; Puja Rizqy Ramadhan
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9618

Abstract

Latar belakang: Penelitian ini berfokus pada evaluasi efektivitas penyampaian Surat Paksa dalam mendorong pembayaran tunggakan pajak serta kontribusinya terhadap total penerimaan pajak di KPP Madya Dua Medan. Surat Paksa sebagai instrumen penagihan pajak diharapkan mampu meningkatkan kepatuhan Wajib Pajak dalam melunasi kewajiban perpajakannya. Namun dalam praktiknya, tingkat efektivitas instrumen tersebut masih memperlihatkan variasi serta belum sepenuhnya optimal dalam meningkatkan penerimaan pajak. Metode penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa jumlah Surat Paksa yang diterbitkan, total tunggakan pajak, jumlah Wajib Pajak yang melakukan pembayaran sesudah Surat Paksa, serta total penerimaan pajak. Selain itu, penelitian ini juga didukung dengan data kualitatif hasil wawancara dengan petugas KPP. Analisis data dilaksanakan dengan menggunakan rasio efektivitas serta rasio kontribusi untuk mengukur kinerja Surat Paksa dalam penagihan pajak. Hasil penelitian: Hasil penelitian memperlihatkan bahwasannya rasio efektivitas penyampaian Surat Paksa selama periode 2021–2025 berada pada kategori rendah hingga tidak efektif dengan rata-rata efektivitas sekitar 15–20%. Selain itu, rasio kontribusi Surat Paksa terhadap total penerimaan pajak berada pada kategori sangat rendah, yaitu di bawah 1%. Hasil wawancara juga memperlihatkan bahwasannya rendahnya efektivitas dipengaruhi oleh variasi perilaku Wajib Pajak, keterbatasan data, serta kendala operasional dalam proses penagihan. Kesimpulan: Secara keseluruhan, penelitian ini memperlihatkan bahwasannya efektivitas Surat Paksa dalam mendorong pembayaran tunggakan pajak masih rendah serta kontribusinya terhadap penerimaan pajak sangat terbatas. Kepatuhan Wajib Pajak tidak hanya dipengaruhi oleh instrumen hukum seperti Surat Paksa, tetapi juga oleh faktor lain seperti kesadaran, kondisi ekonomi, serta efektivitas mekanisme penagihan lanjutan. Oleh karena itu, diperlukan penguatan sistem administrasi serta optimalisasi strategi penagihan untuk meningkatkan efektivitas penerimaan pajak.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba Agus Tripriyono Ammy, Baihaqi An Succi Azzahra Anggi Jumiafitri Waldani Anggi Pratama Nasution Annisa Ramadhani Siregar Banjarnahor, Iman Cahyudi Danayanti Manik Dedy Husrizal Syah, Dedy Husrizal Diandra Soraya Dito Aditia Darma Nasution Erlina Erlina Fahrum Nisa Farah Aliya Feronika Perangin-angin Fitri Kumala Sari Fitri Yani Panggabean Galih Supraja Hendra Saputra Imelda Irawan Jesika Dhea Viranda Lubis, Nasrul Kahfi M. Doli Indra Nasution M. Doli Indra Nst Meilany Angreni Melanti Donaria Situmorang Mika Debora Br Barus Muhammad Firza Alpi, Muhammad Firza Muhammad Haikal Aditya Muhammad Ishak Muhammad Rafli Nia Pratiwi Lubis Nia Pratiwi Lubis Orlando Damara Panggabean Pratiwi, Shella Putri Dianita Agustin Rapat Piter Sony Hutauruk Rika Surianto Zalukhu Rut Masidas Sibarani Shella Pratiwi Shella Pratiwi Soulthan Saladin Batubara Sri Wulan Suci Pratiwi Suwarno Suwarno Syifani Ashira Tarves Tanjugo Malau Tengku Eka Susilawaty Theresia Atika Sari Br. Ginting Vina Arnita Willi Matulesi Sibarani Windi Anggreny BR Sitompul Yossi Fadliy Yossi Fadly Zuhdi Zakwan