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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi Bisnis dan Publik Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Social Service and Research Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Research in Social Science and Humanities International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Manajemen Dan Akuntansi Medan Journal of Management, Economic, and Accounting International Journal of Economics and Management Journal of International Islamic Law, Human Right and Public Policy Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Society and Law Harmoni Economics: International Journal of Economics and Accounting The Journal of Information Technology, Computer Science, and Electrical Engineering
Ayu Kurnia Sari
UNIVERSITAS PEMBANGUNAN PANCA BUDI
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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Implementation Of The Principle Of Good Governance Responsibility In Improving Public Services At The Office Of The Lurah Of Simardan Island Sila Insan Tikayani; Irawan Irawan; Ayu Kurnia Sari
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.v5i2.10986

Abstract

One of the main benchmarks for the successful implementation of good governance principles at the local level is the availability of responsive public services. This study aims to apply the principle of responsibility to improve public services at the Simardan Island Village Office, Tanjung Balai City. The method used is a descriptive qualitative approach, with data collection through in-depth interviews, field observations, and documentation studies. The research informants included the village head, service staff, the community, and residents who received services. The research findings revealed that the implementation of the principle of responsiveness at the Simardan Island Village Office has been implemented, but has not reached an optimal level, as evidenced by the ongoing complaint handling, limited human resources, and the unavailability of a digital technology- based complaint system. Factors supporting the implementation of responsibility include commitment from leaders and a good attitude of cooperation from staff, while inhibiting factors include limited facilities and infrastructure and low community participation. This study concludes that improving staff capabilities and the use of information technology are important strategic steps to improve public service accountability at the village level.
Analysis of Public Perception Regarding Public Service Information in Helvetia Village Risda Mega Riana Br Sembiring; Miftha Rizkina; Ayu Kurnia Sari
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.v5i2.10990

Abstract

This study aims to analyze public perception regarding the effectiveness of public service information delivery in Helvetia Village through a hybrid information system (announcement boards and WhatsApp) based on the Good Governance framework (Transparency and Accountability). The method used is descriptive qualitative with triangulation data collection techniques including in-depth interviews, observation, and documentation. The results indicate that public perception of the information delivery system tends to be poor, triggering the "back-and-forth" (bolak-balik) phenomenon among residents. This failure is caused by two structural factors: transparency failure because the system does not provide specific-situational information content, and an accountability crisis due to the inconsistency of officials in fulfilling post-service follow-up promises. The value of this research lies in identifying that service effectiveness depends not only on media availability but on the quality of substantive content and the certainty of service process accountability. This study contributes to village-level officials in designing more responsive public communication strategies.
Waste Retribution Revenue Management in Improving Community Environmental Cleanliness Services in Kelurahan Simpang Tanjung Afrida Yani Siahaan; Nurhalizah Nurhalizah; Vinka Atira Werdy; Laiqah Syaziyah; Ayu Kurnia Sari
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.291

Abstract

In the densely populated Simpang Tanjung urban village, waste management is an important challenge in creating a clean and healthy environment. And for that, the effort made by the local government is to collect waste retribution as a source of local revenue (PAD) to be used to support cleaning operational costs. This study aims to improve cleaning services and evaluate community participation and to de-termine the effectiveness of waste retribution management. This research uses a descriptive qualitative approach by collecting data through direct interviews with cleaning officers, village officials and the community. This research shows that community participation in paying retribution is good and the collected funds are managed accountably. The management of waste retribution in Simpang Tanjung urban village runs quite well and effectively. However, there are several obstacles both internally and externally such as the lack of cleaning staff, limited waste transportation infrastructure and low public awareness about disposing of waste in the provided place. Therefore, it is important for the government to increase education about disposing of waste in its place and educate waste management in order to create a healthy and clean environment.
The Effect of Professional Competence and Ethics on Auditor Performance (Case Study at The Serdang Bedagai Regency Inspectorate Office) Yuli Anra Damanik; Ayu Kurnia Sari
International Journal of Society and Law Vol. 2 No. 2 (2024): August 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i2.204

Abstract

"The Influence of Professional Competence and Ethics on Auditor Performance (Case Study at the Serdang Bedagai Regency Inspectorate Office)" is the title of this research project. The purpose of this study is to find out three things: (1) the influence of auditor competence on the performance of auditors working in the Serdang Bedagai Regency inspectorate; (2) the influence of auditor professional ethics on the performance of auditors working in Serdang Bedagai Regency; and (3) the influence of professional competence and ethics on the performance of auditors working in Serdang Bedagai Regency. The examination approach used in this exploration is a quantitative methodology. Respondents were then detailed using factual techniques, namely legitimacy test, dependency test, traditional assumption test, normality test, multicollinearity test, heteroscedasticity test, speculation test and guarantee coefficient test.
Village Budget Management Apbdes in Increasing Transparency and Accountability of Village Fund Use: a Case Study in Sei Rotan Village, Percut Sei Tuan District, Deli Serdang Regency Faijah Maya Sari Siregar; Irawan Irawan; Ayu Kurnia Sari
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.v5i4.611

Abstract

This study analyzes the management of the Village Revenue and Expenditure Budget (APBDes) in improving transparency and accountability in the use of Village Funds in Sei Rotan Village, Percut Sei Tuan District, Deli Serdang Regency for the 2020–2024 period. The research method uses a qualitative approach with a case study design. Data were collected through interviews, observations, and documentation in the form of reports on the realization of the 2020–2024 APBDes and related regulations, with informants determined purposively including village officials and the community. The results of the study indicate that the administrative management of the APBDes has been running according to the stages of planning, implementation, administration, reporting, and accountability as stipulated in Regulation of the Minister of Home Affairs Number 20 of 2018, with relatively consistent budget realization. However, public transparency and community participation are not optimal, marked by limited access to APBDes information and low community involvement in village deliberations. This finding confirms the gap between procedural compliance and public information disclosure. Therefore, strengthening the dissemination of more detailed information and increasing public participation is necessary to strengthen substantive accountability and the application of good governance principles in the management of the Village Budget
DYNAMICS OF LAND LAW: AN ANALYSIS OF THE NEED FOR LEGAL REFORM IN INDONESIA Gloria Gita Putri Ginting; Ayu Kurnia Sari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 2 (2023): July (July-September)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Land law in Indonesia faces complex challenges due to ownership conflicts, overlapping regulations, and weak law enforcement. The mismatch between outdated regulations and the needs of modern society often gives rise to land disputes, uncertainty over rights, and obstacles to investment. This study analyzes the dynamics of land law in Indonesia, focusing on the urgency of legal reform. The methods used are normative studies and descriptive analysis of laws and regulations, court decisions, and related literature. The findings indicate that land law reform is needed to harmonize regulations scattered across various laws, strengthen legal certainty, and increase public access to land rights. Furthermore, improving administrative procedures, simplifying certification mechanisms, and protecting the rights of indigenous peoples are crucial aspects of reform. This study emphasizes the need for regulatory harmonization and increasing the capacity of law enforcement agencies to reduce land conflicts. In conclusion, land law reform is not only crucial for social and economic stability but also serves as a foundation for equitable, sustainable development. With effective reform, it is hoped that land rights security for all levels of society can be achieved, disputes can be minimized, and a healthy investment climate can be supported.
Transparansi Pengelolaan Dana Desa di Desa Tanjung Selamat Kecamatan Sunggal Kabupaten Deli Serdang Cahya Nafasya; Ayu Kurnia Sari; Tia Novira Sucipto
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2579

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat transparansi pengelolaan dana desa di Desa Tanjung Selamat, Kecamatan Sunggal, Kabupaten Deli Serdang, serta mengevaluasi efek efektivitas pengelolaan keuangan desa selama periode 2020-2024. Penelitian ini merupakan jenis penelitian deskriptif dengan pendekatan kualitatif. Penelitian deskriptif bertujuan untuk memberikan gambaran tentang suatu masalah, fakta, peristiwa dan realita secara luas dan mendalam. Hasil penelitian menunjukkan bahwa pengelolaan dana desa di Desa Tanjung Selamat berjalan dengan efektif dan transparan secara luring, meskipun penggunaan media digital seperti website desa masih terbatas. Tingkat efektivitas pendapatan desa mencapai kisaran 99,71% hingga 100%, menandakan proses perencanaan dan pengelolaan sumber daya yang meskipun cukup baik, tetap membutuhkan peningkatan dalam aspek digitalisasi dan akses informasi masyarakat. Temuan ini menegaskan bahwa partisipasi masyarakat dalam pengawasan dan proses pengelolaan dana desa sangat penting untuk memperkuat akuntabilitas dan membangun kepercayaan publik.
DEVELOPMENT OF PERSONAL DATA PROTECTION IN ARTIFICIAL INTELLIGENCE SYSTEMS FOR PROCESSING LEGAL NOTARY DOCUMENTS Deri Sembiring; Gloria Gita Putri Ginting; Ayu Kurnia Sari
Journal of Information Technology, computer science and Electrical Engineering Vol. 3 No. 1 (2026): February-May 2026
Publisher : Yayasan Sinergi Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of Artificial Intelligence (AI) technology, particularly Natural Language Processing (NLP) and Optical Character Recognition (OCR), has brought significant efficiencies to legal document processing. In notarial practice, AI can be utilized for data extraction, automating deed drafting, verifying identity validity, and precisely and quickly identifying potential risky clauses. Conclusion Legal Alignment: By embedding Privacy by Design principles directly into the technical pipeline, the system bridges the gap between AI automation and legal compliance, satisfying both the strict confidentiality mandates of the Notary Position Law (UUJN) and the technical protection standards of the Personal Data Protection Law (UU PDP).
The Influence Of Regional Original Revenue On Capital Expenditure In Regencies/Cities Of North Sumatera Siti Arifah; Ayu Kurnia Sari; Dito Aditia Darma Nst
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.10292

Abstract

Regional expenditure constitutes financial outlays undertaken by subnational governments (at provincial, regency, or city levels) to fund diverse programs, projects, and activities designed to fulfill societal requirements and execute governmental responsibilities at the local tier. This expenditure encompasses considerable budgetary provisions allocated toward critical sectors including education, health services, infrastructure development, security apparatus, public service delivery, and related domains. The budgetary allocation framework for regional expenditure comprises revenues generated from local sources, intergovernmental transfer mechanisms from the central authority, and supplementary financial resources. These fiscal resources are deployed to support prioritized initiatives and ventures delineated within regional development strategies.The empirical evidence further reveals that jurisdictions demonstrating sustained enhancement in locally-generated revenues exhibit enhanced fiscal sustainability, consequently diminishing reliance upon centrally-administered transfer allocations. However, notable fiscal asymmetries persist across territorial units. Certain regencies and municipalities characterized by modest local revenue generation demonstrate a propensity to dedicate diminished proportions toward capital investment while maintaining heightened dependency on recurrent operational expenditures. The regression analysis yields a positive coefficient estimate for the local revenue variable, exhibiting statistical significance at p < 0.05, thereby indicating that incremental growth in local own-source revenue corresponds with proportional increases in capital expenditure allocation.
Analysis of Parking Tax and Parking Levy Revenue in Medan City Elsa Nasution; Yunita Sari Rioni; Ayu Kurnia Sari
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.v5i2.11086

Abstract

This study analyzes parking tax revenue and its contribution to increasing Local Own-Source Revenue (PAD) of Medan City during the 2014–2018 period. The research employs a descriptive quantitative and qualitative approach to identify the tax collection system, effectiveness, constraints, and optimization efforts. Data were obtained from documentation of the Regional Tax and Retribution Management Agency (BPPRD) and in-depth interviews with officials. The findings show that parking tax revenue achievement fluctuated. Major obstacles include low taxpayer awareness, limited human resources, and weak supervision systems.
Co-Authors , Yunita Sari Rioni Adetya Rizki Siregar Afrida Yani Siahaan Agus Tripriyono Aulia Aulia Cahya Nafasya Deri Sembiring Dian Anggraini Dito Aditia Darma Nasution Elsa Nasution Fadia Ananda Faijah Maya Sari Siregar Gloria Gita Putri Ginting Hendra Saputra Hendra Saputra Henry Aspan Laiqah Syaziyah M. Yoga Attoriq Maya Ranti Bay Mhd. Azhali Siregar Miftha Rizkina Milanie, Feby Mutiara Aulya Almy Nabila Nahda Maliha Samudra Nainggolan, Wichita Ghekesia Nurhalizah Nurhalizah Risda Mega Riana Br Sembiring Sila Insan Tikayani Siti Arifah Siti Hajar Sitta Mutia Rizkya Sumarity Br. Manurung Surya Alamsyah Putra Tanti Septiani Br.Sembiring Tia Novira Sucipto Vina Arnita Vinka Atira Werdy Wichita Ghekesia Nainggolan Yuli Anra Damanik