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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 Economics and Digital Business Review 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 Waldani, Anggi Jumiafitri; Ramadhan, Puja Rizqy; Arnita, Vina
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.
Village Financial Performance Analysis Using Effectiveness, Efficiency, Independence, And Growth Ratios In Dajan Peken Village, Tabanan Regency, 2022-2024 Siregar, Annisa Ramadhani; Nasution, Anggi Pratama; Ramadhan, Puja Rizqy
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.592

Abstract

This study aims to analyze the financial performance of Dajan Peken Village, Tabanan Regency, during the 2022–2024 period using effectiveness, efficiency, independence, and growth ratios. This study uses a quantitative approach with secondary data obtained from the Village Budget (APBDes) realization report. The results show that the effectiveness ratio is in the effective to very effective category, meaning the village is able to consistently realize its revenue targets. However, the efficiency ratio indicates that expenditure management is not optimal because village expenditure tends to approach or exceed revenue in some years. The independence ratio shows a very low level, so the village is still dependent on government transfer funds. Meanwhile, the revenue growth ratio shows a positive trend from year to year, reflecting an increase in the village's fiscal capacity. Overall, the village's financial performance is quite good in terms of effectiveness and growth, but still needs to be improved in terms of efficiency and fiscal independence
Analysis of Optimizing Budget Refocusing for Efficiency in The Department of Industry Trade Energy and Mineral Resources of North Sumatra Province Agustin, Putri Dianita; Ramadhan, Puja Rizqy; Nasution, Anggi Pratama
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 Rafli, Muhammad; Susilawaty, Tengku Eka; Ramadhan, Puja Rizqy
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 Aditya, Muhammad Haikal; Ramadhan, Puja Rizqy; Azzahra, An Succi
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 Aliya, Farah; Ramadhan, Puja Rizqy; Nasution, Anggi Pratama
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 Situmorang, Melanti Donaria; Ramadhan, Puja Rizqy; Tripriyono, Agus
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.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba Aditya, Muhammad Haikal Agustin, Putri Dianita Aliya, Farah Ammy, Baihaqi Anggi Pratama Nasution Azzahra, An Succi Banjarnahor, Iman Cahyudi Danayanti Manik Dedy Husrizal Syah, Dedy Husrizal Diandra Soraya Dito Aditia Darma Nasution Erlina Erlina Fahrum Nisa Feronika Perangin-angin Fitri Kumala Sari Fitri Yani Panggabean Galih Supraja Hendra Saputra Imelda Jesika Dhea Viranda Lubis, Nasrul Kahfi M. Doli Indra Nasution M. Doli Indra Nst Meilany Angreni Mika Debora Br Barus Muhammad Firza Alpi, Muhammad Firza Muhammad Ishak Nia Pratiwi Lubis Nia Pratiwi Lubis Pratiwi, Shella Rafli, Muhammad Rapat Piter Sony Hutauruk Rika Surianto Zalukhu Rut Masidas Sibarani Shella Pratiwi Shella Pratiwi Siregar, Annisa Ramadhani Situmorang, Melanti Donaria Soulthan Saladin Batubara Sri Wulan Sri Wulan Suci Pratiwi Susilawaty, Tengku Eka Suwarno Suwarno Syifani Ashira Theresia Atika Sari Br. Ginting Tripriyono, Agus Vina Arnita Waldani, Anggi Jumiafitri Willi Matulesi Sibarani Windi Anggreny BR Sitompul Wulandari, Pristy Yossi Fadliy Yossi Fadly Zuhdi Zakwan