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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Journal of Education, Humaniora and Social Sciences (JEHSS) Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik International Conference of ASEAN Prespective and Policy (ICAP) Jurnal Ilmiah Manajemen Kesatuan SIASAT Journal Pelita Masyarakat Accounting and Business Journal International Journal Of Science, Technology & Management (IJSTM) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Economics, Business and Management Science Journal Proceeding International Seminar of Islamic Studies Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Social Sciences (FJSS) Economic Reviews Journal Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Journal of Artificial Intelligence and Digital Business International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Manajemen Dan Akuntansi Medan Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Serambi Ekonomi dan Bisnis FINANCE : International Journal Of Management Finance International Journal of Economics and Management Sciences International Journal of Economics, Accounting, and Management International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Perpajakan Harmony Management: International Journal of Management Science and Business
, Oktarini Khamilah Siregar
Panca Budi Development University
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PENGUKURAN KINERJA KEUANGAN DAERAH DAN PERTUMBUHAN EKONOMI BERBASIS RASIO PEMERINTAH KOTA MEDAN Oktarini Khamilah Siregar
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 2 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Medan City is a metropolitan Municipal Government where its territory has an increasing number of people every year to confuse the local government in the development of the area. On the other hand the allocation of available development funds is relatively limited so the government should be able to facilitate the needs of the community for sustainable development. So the Government should be able to grow new investment in Medan City through allocation of revenue fund such as income, debt and expenditure so as to increase economic growth. This research uses LKPD data of Medan and Medan in figures from 2006 to 2015, then data is processed using SPSS method. The results of this data analysis can prove that partially Debt Ratio to GDP, Debt Ratio to Local Revenue, Debt Servica Ratio, Debt Ratio to Local Revenue, Growth Analysis of Spending no effect and significant to economic growth (GDP in constant price). While the Ratio of Efficiency Expenditure, Ratio of Regional Expenditure to PDRB partially influence to economic growth (GDP in constant price). Then Simultaneous Debt Ratio to GRDP, Debt Ratio to Local Revenue, Debt Servica Ratio, Ratio of Debt to Local Revenue, Expense Growth Analysis, Expense Efficiency Ratio, Ratio of Regional Expenditure to GRDP affect economic growth (GDP in constant price). With the influence of 98.50% Debt to GDP ratio, Debt Ratio to Local Revenue, Debt Servica Ratio, Revenue Ratio to Local Revenue, Growth Analysis of Expenditure, Expense Efficiency Ratio, Local Expenditure Ratio to GRDP in constant price while the remaining 0.50 % is explained by other factors such as regional financial dependency ratio, debt growth analysis, revenue and expense realization analysis and other financial performance ratios. With the management of optimal regional financial performance such as effectiveness in the use of expenditure and income efficiency can increase economic growth (PDRB in constant price) in Medan City.
ANALISIS SILPA APBD DAN ARUS KAS DALAM PENGGUNAAN BELANJA MODAL DI PEMERINTAH KABUPATEN KARO Oktarini Khamilah Siregar
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 1 (2017): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini untuk mengetahui kontribusi SILPA dan Arus Kas dalam penggunaan Belanja Modal di Pemkab Karo. Sampel adalah Bendahara Daerah (BUD) Karo berupa Laporan Keuangan Pemerintah Daerah dari tahun 2010 sampai 2015. Pendekatan penelitiannya adalah pendekatan penelitian deskriptif dengan melakukan analisis Kontribusi. Hasil penelitian ini menunjukkan bahwa Revenue Funding adalah SiLPA yang memiliki kontribusi kecil terhadap pendanaan Belanja Modal. Sedangkan arus kas memiliki kontribusi yang sangat besar dalam pendanaan Belanja Modal dengan persentase di atas 100%.
ANALISIS EFISIENSI DAN EFEKTIVITAS PEMANFAATAN DANA BELANJA DAERAH DI UPT BALAI LATIHAN KERJA DELI SERDANG Fitri Yani Panggabean; Oktarini Khamilah Siregar; Abdul Aziz Suendar Nasution
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This study aims to determine how much the level of expenditure and the level of efficiency used by Deli Serdang Technical Implementation Unit in 2015-2017. The research method uses descriptive research. The type of data used is qualitative data. The data source of this research is the target and the realization of APBN funds in the year 2015-2017 obtained from the Deli Serdang Technical Training Center. This study uses descriptive data analysis techniques that begin by collecting information through interviews, data reduction, data presentation and at the end of making by concluding. The place of research was carried out at the Deli Serdang Technical Training Center. The study period starts from January 2019 until completion. The data of this study are secondary data. The analysis shows the level of efficiency seen in 2015 that is 86.57% and in 2016 decreased by 88.69% then in 2017 decreased by 89.25% seen from the percentage level shows the criteria are quite efficient by increasing the percentage level shows increasingly efficient. And the level of importance shows that it has been effectively seen in 2015 by 97.22% and in 2016 decreased by 93.50% then in 2017 it increased by 97.31% seen from the percentage level indicating the effective criteria. Because the greater the percentage shows more effective.
PENGARUH SANKSI, KUALITAS PELAYANAN DAN SOSIALISASI TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA PANTAI GEMI KECAMATAN STABAT KABUPATEN LANGKAT Oktarini Khamilah Siregar
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 1 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh dari sanksi, kualitas pelayanan dan sosialisasi terhadap kepatuhan membayar pajak bumi dan bangunan di Desa Pantai Gemi Kecamatan Stabat Kabupaten Langkat secara simultan dan parsial. Populasi dalam penelitian ini adalah seluruh kepala keluarga yang menjadi wajib pajak bumi dan bangunan yang berada di Desa Pantai Gemi Kecamatan Stabat Kabupaten Langkat. Teknik pengambilan sampel dalam penelitian ini adalah teknik simple random sampling dengan menggunakan rumus slovin sehingga diperoleh 96 kepala keluarga yang menjadi wajib pajak bumi dan bangunan yang menjadi sampel dalam penelitian ini dari 2500 kepala keluarga yang menjadi wajib pajak bumi dan bangunan yang menjadi populasi. Metode analisis data dalam penelitian ini menggunakan model regresi linier berganda dengan bantuan SPSS V17. Hasil dalam penelitian ini menunjukan bahwa secara simultan sanksi, kualitas pelayanan dan sosialisasi berpengaruh signifikan positif terhadap kepatuhan membayar pajak bumi dan bangunan dan secara parsial sanksi, kualitas pelayanan dan sosialisasi berpengaruh signifikan positif terhadap kepatuhan membayar pajak bumi dan bangunan. Hasil uji koefisien determinasi (R2) menunjukan bahwa kepatuhan membayar pajak bumi dan bangunan mampu dijelaskan sebesar 34,9% oleh sanksi, kualitas pelayanan dan sosialisasi, sedangkan sisanya sebesar 65,1% dipengaruhi oleh variabel lain yang tidak masuk dalam penelitian ini yaitu kesadaran wajib pajak, pengetahuan perpajakan, tingkat pendidikan dan penghasilan wajib pajak.
ANALISIS KINERJA KEUANGAN DAERAH BERBASIS RASIO DAN PERTUMBUHAN EKONOMI PADA PEMERINTAH KABUPATEN DAN KOTA SUMATERA UTARA (STUDI KASUS MEBIDANGROKAT) Oktarini Khamilah Siregar; Fitri Yani Panggabean
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Kemajuan suatu daerah terlihat dari perkembangan pertumbuhan ekonomi dan pendapatan daerah. Perlunya pengelolaan keuangan daerah berdasarkan 3E (Efisien, Efektif dan Ekonomis) agar Pemerintah Kabupaten dan Kota di Sumatera Utara dapat lebih mandiri dan tidak ketergantungan terhadap pemerintah pusat dalam membangunan daerahnya. Meskipun kondisi geografik wilayah Pemerintah Kabupaten dan Kota berbeda-beda, tetapi memiliki potensi alam yang bisa dikelola dalam menghasilkan pendapatan daerah dan pertumbuhan ekonomi. Pengelolaan keuangan yang akuntanbilitas dan transparan sangat perlu diterapkan dalam meningkatkan pertumbuhan pendapatan daerah di Pemerintah Kabupaten dan Kota Sumatera Utara. Jadi pemerintah kabupaten dan kota harus segera membuat kebijakan dalam pengelolaan keuangan daerah yang optimal.
ANALISIS KINERJA KEUANGAN DAERAH BERBASIS RASIO PADA PEMERINTAH KABUPATEN DAN KOTA SUMATERA UTARA ( STUDI KASUS MEBIDANGROKAT) Oktarini Khamilah Siregar; Fitri Yani Panggabean
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Local governments are very important to evaluate the budget realization report, with the aim of being able to measure the financial performance of the local government each period, so that the Government is encouraged to improve its performance the following year. The government of Regency and city in North Sumatra in the case of Mebidangrokat showed that the ratio of regional financial independence is very significant in increasing the ratio of regional expenditure to PDRB. Local governments should be able to conduct regional financial management planning with the 3E program, as each region has a different geographical, cultural and culture form so that the government's goal in regional financial management is on target.
PENGARUH BELANJA DAERAH, PENDAPATAN ASLI DAERAH DAN PERTUMBUHAN EKONOMI TERHADAP KEMISKINAN PADA PEMERINTAH KABUPATEN DAN KOTA DI SUMATERA UTARA Oktarini Khamilah Siregar
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This research is to find out the Effect of Regional Expenditures, Regional Original Revenue and Economic Growth on the Ministry of Religion in District and City Governments in North Sumatra. The type of data used is secondary data. The population in this study were 33 regency and city governments in North Sumatra Province, so that the sample analysis unit was 30 research samples (6 districts / cities X 5 years) namely Langkat Regency, Deli Serdang Regency, Serdang Bedagai Regency, Karo Regency, Medan City and The city of Binjai and research were taken from 2013 to 2017. This research was conducted at the Central Sumatra Provincial Statistics Agency (BPS) on No. 1 Dormitory street. 179 Medan. The results of this study according to the hypothesis test show that partially (t test) Regional Expenditures have a significant effect on Poverty In District and City Governments in North Sumatra and Regional Original Income and Economic Growth have no significant effect on Poverty in District and City Governments in North Sumatra. But simultaneously (f test) shows that Regional Expenditures, Regional Original Income and Economic Growth have a significant effect on Poverty in District and District ta in North Sumatra.
ANALYSIS OF APBD SILPA AND CASH FLOW IN THE USE OFCAPITAL EXPENDITURE IN THE DISTRICT GOVERNMENT OF KARO Oktarini Khamilah Siregar
International Conference of ASEAN Prespective and Policy (ICAP) Vol 1 No 1 (2018): INTERNATIONAL CONFERENCE OF ASEAN PERSPECTIVE AND POLICY (ICAP)
Publisher : International Conference of ASEAN Prespective and Policy (ICAP)

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Abstract

This study focused to determine the contribution SILPA and Cash Flow in the use of the Capital Expenditure in Karo regency government . Samples ares Regional Treasurer (BUD) Karo form of Local Government Financial Statements from 2010 to 2015. The research approach is descriptive research approach by conducting analysis of Contributions . The results of this study indicate that the Revenue Funding is SiLPAwhich has a small contribution to the funding of the Capital Expenditure. While cash flow has Immense Contributions in funding the Capital Expenditure by percentage consistently 100%.
Peningkatan Kualitas Sumber Daya Manusia Pegawai Koperasi Mekar Mulia Melalui Pelatihan Penyusunan Laporan Keuangan Koperasi Berdasarkan SAK ETAP Oktarini Khamilah
Pelita Masyarakat Vol 3, No 2 (2022): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v3i2.6477

Abstract

The needs of the people of Medan City are so high that a cooperative was opened which aims to help people with low economics, the Pancabudi Development University will provide training in the preparation of cooperative financial reports based on SAK ETAP to Cooperative employees in Medan City. The purpose of implementing this community service is to provide knowledge and skills to employees in order to improve their cooperative business. The method used is the method of education, counseling, training in the preparation of cooperative financial reports, business management training, and mentoring. Improving the quality of human resources can prepare financial reports so that cooperative businesses can progress and from these reports the councils, members and employees can find out the assets, liabilities and capital of their cooperative businesses every month and year for the next period and can make management decisions for the following year.
PENGARUH DEVIDEN YIELD DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA TAHUN 2016 SUB SEKTOR INDUSTRI OTOMOTIF Oktarini Khamilah Siregar
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh dividenyield danprice earning ratio (PER) secara simultan terhadap return saham pada perusahaan industri sub sektor Otomotif.Penelitian dilakukan di Bursa Efek Indonesia (BEI) dari: website.www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan industri sub sektor automotif yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan yaitu dari tahun 2012 sampai dengan tahun 2016berjumlah 10 perusahaan. Secara simultan, Price Earning Ratio (PER) dan dividen yield tidak berpengaruh signifikan terhadap nilai return saham sedangkan Price Earning Ratio (PER)dan dividen yield tidak berpengaruh signifikan terhadap nilai return saham pada 10 perusahaan manufaktur sub sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016.
Co-Authors , Rahima Br Purba , Samrin , Yunita Sari Rioni Abdul Aziz Suendar Nasution Ade Novalina Ainiel Riany Putri Ajie Rahman Alditra Dwiky Junidwan Anwar Suhut Apriliani, Sundari Arianta Br Surbakti, Desi arja, mustaqiemarja Aulia, Nurul Ayu Kurnia Sari Bhaktiar Efendi Buaya, Register Launli Cahya Dhea Ningrum Dessy Adriana Pakpahan Diana Angkat Diana Raihannisa Dinda Rizki Sakinah Kasim Dito Aditia Darma Nasution Diwayana Putri Nasution Doriawaty, Rini Dwi Salsabila Ilham Echa Elzha Fitri Elmilawaty, Novi Fitri Yani Panggabean Hasrul Azwar Hasibuan Hendra Saputra Icce Leni Damanik Junawan Junawan Junawan, Junawan Lia Nazliaan Nasution Lili Puteri Handayani Lubis, Mutiara Aulia M Fakhri Ulsar Sirait M Farid Amriyadi M. Farhan Lubis Mahza Dumoli A.Sitorus Maisyarah, Renny Mendrofa, Sabar Jaya Miswanda M, Tantra Mustika Tupa Sihombing Napitupulu, Juni Yanti Novitayana Br Sinurat Nurmayani Nurmayani Rahayu, Novita Tri Rahimah br. Purba Rahmat Hidayat Ramadhan, Puja Rizqy Register Launli Buaya Reni Vadia Rica Cahya Amalya Rini Andriani Rizki, Nurul Aulia Rosliana Rosliana Rosliana Rosliana Sabar Jaya Mendrofa Sabrina Salsabilah Siburian, Gunawan Syahputra Suci Pratiwi Suhendi Suhendi Tia Novira Sucipto Tri Dessy Ratna Sari Tripriyono, Agus Vina Arnita Vina Arnita Wahyu Tri Atma Yurika Aulia Zebua, Nofatrio Soarota Zilal Zahratun