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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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Effectiveness Of Using Accounting Information Systems At The Perumnas Simalingkar Village Office, Pancur Batu District, Deli Serdang Regency, North Sumatra Province Adetya Rizki Siregar; Ayu Kurnia Sari; Tia Novira Sucipto
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.v5i2.11089

Abstract

The use of information and communication technology in the digital era is crucial in various sectors, including village government, to improve the efficiency and quality of public services. The Village Information System (SID) is designed to facilitate the management of village data, information, and services to make them more transparent, accountable, and participatory. With the SID, it is hoped that the public will have easier access to village information, and village officials will be able to work more effectively in supporting village development. Research is essentially aimed at demonstrating the truth and solving problems related to what is being studied, which is carried out using a method that is appropriate and relevant to the research objectives. According to (Sugiyono, 2021), a research method is essentially a scientific way to obtain data for specific purposes and uses. A research method is a technique or method of conducting research, related to searching, collecting, and processing data, as well as drawing conclusions or addressing existing problems in a study. To increase effectiveness, regular training for village officials on the use of AIS and basic accounting principles is needed. The development of an online-based system with adequate internet network support. Periodic evaluation of system use to ensure suitability to village needs.
The Effect of Financial Statement Transparency and Budget Realization Through the Village Website on the Level of Public Trust in Paya Tusam Village M. Yoga Attoriq; Ayu Kurnia Sari; Yunita Sari Rioni
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.v5i2.11120

Abstract

This study aims to analyze and empirically examine the effect of financial statement transparency and budget realization through the village website on the level of public trust in Paya Tusam Village. The background of this research is based on the importance of transparency and accountability in managing the Village Revenue and Expenditure Budget (APB Desa) to achieve good governance and reduce information asymmetry between the village government and the community. This study uses a quantitative approach with multiple linear regression analysis. The population consists of the residents of Paya Tusam Village, and the data were collected through questionnaires. The independent variables are financial statement transparency and budget realization through the village website, while the dependent variable is public trust. The results are expected to show that financial statement transparency and budget realization have a positive and significant effect on public trust, both partially and simultaneously. This research contributes to improving financial information disclosure practices and strengthening public trust in village fund management.
Financial Report Analysis to Measure the Financial Performance of the South Labuhanbatu Regional Government Mutiara Aulya Almy; Ayu Kurnia Sari; Vina Arnita
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.v5i2.11121

Abstract

This study aims to assess the financial performance of the Labuhanbatu Selatan Regency Government using the fiscal independence ratio, effectiveness ratio, and efficiency ratio during the 2020–2024 period. A descriptive quantitative method was applied, utilizing secondary data obtained from the Local Government Budget Realization Report (APBD). The results indicate that the average fiscal independence ratio remained very low throughout the period, although a significant increase occurred in 2024, shifting the category to high independence. The effectiveness ratio of locally generated revenue (PAD) averaged 95.65%, indicating consistent achievement of revenue targets. However, the efficiency ratio reached an average of 376.83%, suggesting that expenditure management was not optimal. Overall, the findings highlight the need to strengthen fiscal independence, improve the consistency of PAD effectiveness, and enhance budget efficiency in future financial management.
The Influence Of Financial Transparency On Community Participation In The Management Of Village Funds: A Study Of Srigunting Village Nabila Nahda Maliha Samudra; Agus Tripriyono; Hendra Saputra; 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.v5i2.11236

Abstract

This study examines how financial transparency influences community participation in the management of village funds in Srigunting Village. The background of this research arises from the relatively low level of community involvement in deliberation, planning, and supervision of village funds, which is presumed to be related to the delivery of financial information that is not yet fully accessible and easily understood. This study focuses on three main aspects: the level of financial transparency, the level of community participation, and the relationship between the two. Theoretically, this research is supported by the concepts of financial transparency and community participation, as well as Agency Theory and Stewardship Theory, which emphasize the importance of information disclosure in building public trust. The results indicate that the village government has provided information through public deliberations and budget reports; however, there are still limitations in how the information is presented, making it difficult for some community members to fully comprehend the reports. This condition affects the level of community involvement, suggesting that the clearer and more transparent the information.
The Effect of Regional Original Revenue and Capital Expenditure on the Financial Performance of Local Governments in North Sumatra Province Siti Hajar; Agus Tripriyono; Ayu Kurnia Sari
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1581

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Capital Expenditure on the financial performance of the regional government in North Sumatra Province. The research employs a quantitative approach using secondary data obtained from regional government financial reports and related statistical publications for the 2019–2023 period. Multiple linear regression is applied, supported by classical assumption tests, partial significance testing (t-test), simultaneous significance testing (F-test), and the coefficient of determination. The results show that, partially, PAD has no significant effect on financial performance (Sig. 0.411 > 0.05), while Capital Expenditure has a positive and significant effect (Sig. 0.031 < 0.05). Simultaneously, PAD and Capital Expenditure significantly affect financial performance (Sig. 0.002 < 0.05). The Adjusted R Square of 0.453 indicates that approximately 45.3% of the variation in financial performance can be explained by PAD and Capital Expenditure, while the remaining portion is influenced by other factors outside the model. These findings suggest that improvements in regional financial performance are more consistently driven by productive spending—particularly capital expenditure—than by increases in PAD alone. Therefore, the regional government should strengthen PAD management and allocate capital expenditure effectively and efficiently to enhance financial performance.
RECOGNITION OF COMMUNAL LAND RIGHTS IN SUSTAINABLE DEVELOPMENT AND ENVIRONMENTAL PROTECTION Gloria Gita Putri Ginting; Henry Aspan; Mhd. Azhali Siregar; Ayu Kurnia Sari
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 3 (2026): September
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21731741

Abstract

This research aims to analyze the recognition of communal land rights of indigenous communities within the framework of sustainable development and environmental protection. Customary land is not merely an economic asset, but rather the foundation of the cultural identity, social structure, and survival of indigenous communities. Although the 1945 Constitution, through Article 18B paragraph (2) of the 1945 Constitution, mandates the recognition and respect of indigenous communities and their traditional rights, its implementation still faces various challenges. The research method used is a juridical-normative approach, supported by case study analysis from various regions in Indonesia, including West Sumatra, Papua, and Rempang. Data were collected through a review of relevant laws and regulations, policy documents, and various previous studies. The results show that the recognition of communal land rights is closely linked to environmental sustainability. Indigenous communities play a crucial role in maintaining ecosystem sustainability through local wisdom practices passed down through generations. However, a development paradigm that still views nature as an object of extraction often ignores these communal rights. The government has demonstrated its commitment by issuing 41 Management Rights Certificates for customary land in seven provinces. However, this policy also has the potential to create conflict if it does not involve communities meaningfully. This study concludes that recognizing communal land rights must be the foundation of inclusive, sustainable development, using local wisdom as a guide and ensuring the active participation of indigenous communities in all decisions concerning their land and territories.
STATE RESPONSIBILITY TOWARDS LAND MAFIA VICTIMS FROM THE PERSPECTIVE OF LEGAL CERTAINTY AND JUSTICE Gloria Gita Putri Ginting; Ayu Kurnia Sari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 6 (2025): MAY
Publisher : RADJA PUBLIKA

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

Abstract

This study aims to analyze the state's responsibility towards victims of land mafia from the perspective of legal certainty and justice. Land mafia causes serious harm by seizing land rights, weakening legal protection, and reducing public trust in the state. This study uses a normative juridical method with a statutory and conceptual approach. Data were obtained through a literature review of primary, secondary, and tertiary legal materials, then analyzed qualitatively. The results show that the state has a responsibility to prevent, prosecute, and restore the rights of land mafia victims through a transparent land administration system, firm law enforcement, and a fair redress mechanism. Legal certainty has not been fully achieved due to weaknesses in land data validation, official oversight, and slow dispute resolution. From a justice perspective, victims must not only obtain legal recognition but also receive rights restoration, protection from criminalization, and adequate compensation if the state is proven negligent. Therefore, the state's responsibility must be actively realized through improving land governance, strengthening inter-institutional coordination, and providing easy access to justice for victims. This research confirms that protecting land mafia victims is an important part of a state based on law that guarantees legal certainty and justice.
Analisis Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa Muhajirin Kecamatan Deleng Pokhkisen Maya Ranti Bay; Ayu Kurnia Sari
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.314

Abstract

Penelitian ini bertujuan untuk analisis transparansi dan akuntabilitas pengelolaan keuangan Desa Muhajirin Kecamatan Deleng Pokhkisen. Penelitian ini menggunakan pendekatan kualitatif. Populasi penelitian mencakup perangkat desa dan masyarakat. Sampel penelitian berjumlah 4 orang terdiri dari kepala desa, sekretaris desa, kepala BPK, dan perwakilan warga. Data diperoleh melalui dokumentasi, observasi, dan wawancara mendalam. Teknik analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa penerapan prinsip transparansi dalam pengelolaan keuangan desa belum sepenuhnya optimal. Pemerintah desa telah melaksanakan dan menyusun APBDes dan laporan realisasi mencakup pendapatan, belanja, dan pembiayaan. Dari aspek akuntabilitas, pengelolaan keuangan desa menunjukkan adanya upaya pertanggungjawaban melalui laporan realisasi APBDes yang terdapat unsur utama keuangan desa. Namun, pelaksanaan akuntabilitas masih belum optimal. Dengan hasil ini, implementasi akuntabilitas masih perlu ditingkatkan agar mencerminkan tata Kelola keuangan desa dengan baik.
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