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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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Analisis Kualitas Laporan Keuangan pada Sekretariat Komisi Pemilihan Umum Provinsi Sumatera Utara Lili Puteri Handayani; Oktarini Khamilah Siregar
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 1 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i1.1811

Abstract

This study aims to determine the Accountability of the General Election Commission Secretariat of North Sumatra Province in compiling financial reports. qualitative approach. Research using a qualitative approach emphasizes the analysis of inductive thinking processes related to the dynamics of relationships between observed phenomena, and always uses scientific logic. Observation of the concept of accountability, this study focuses on finding weaknesses or deficiencies in the implementation of financial management. This study took the KPU of North Sumatra Province as the research area. With a focus on the implementation of financial management in the implementation of the 2019 Election. The main reason for this research is that since the establishment of this institution as an Election Organizer, even though the KPU has succeeded in holding the Election, in terms of financial management the KPU has not yet received an Unqualified Opinion (WTP) from the BPK. So the researcher feels that it is necessary to look for the causes of not going well with accountability at the KPU office of North Sumatra Province through this scientific research. This scientific research is carried out based on conceptual studies and through analysis using scientific research methods that can be scientifically justified and effective. So based on this assumption, researchers are interested in conducting research with the title analysis of the quality of financial reports at the General Elections Commission secretariat of North Sumatra Province.
Analysis of the Budget and Realization of Regional Expenditure of the Health Department of the Province of North Sumatra During the Covid-19 Pandemic M. Farhan Lubis; Oktarini Khamilah Siregar
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 2 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i2.288

Abstract

This research is entitled "Budget Analysis and Realization of Regional Expenditures for the Health Office of North Sumatra Province during the Covid-19 Pandemic". This study aims to analyze budget control and regional expenditure realization at the North Sumatra Provincial Health Office and prove whether regional budget funds have been realized efficiently. This research was conducted using descriptive research methods. The data collection technique in this study is in the form of documentation, and the data used is secondary data. The results of the research that has been done show that controlling or refocusing regional budget funds at the North Sumatra Provincial Health Office for the 2020 and 2021 Fiscal Years is less effective in increasing the efficiency of budget realization by looking at the ≥ 90% efficiency level of budget realization. This is because the government focuses on controlling and handling Covid-19 through programs to fulfill individual health efforts and public health efforts, programs to increase the capacity of human resources for health, and programs to support provincial government affairs with activities such as conducting outreach to the public about the dangers of Covid-19, by implementing health and vaccination protocols and increasing medical personnel for the prevention and treatment of Covid-19.
Socialization of Technology Utilization and Tax Modernization at SMK N 1 Medan Yunita Sari Rioni; Tia Novira Sucipto; Oktarini Khamilah Siregar; Anwar Suhut
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 2 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i2.325

Abstract

The community service activity with the title "Socialization of Technology Utilization and Tax Modernization at SMK Negeri 1 Medan" was carried out well and smoothly. The participation and interaction of the participants in this activity greatly support the success of the activities that have been carried out. Basically, this community service activity is carried out to contribute to the field of education related to taxation.
Pencegahan Fraud Pada PT PLN (Persero) Andriani, Rini; Maisyarah, Renny; Siregar, Oktarini Khamilah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.18847

Abstract

Tujuan Penelitian: Untuk mendeskripsikan bagaimana pencegahan fraud melalui pengendalian internal dengan implementasi program Sistem Manajemen Anti Penyuapan di PT PLN (Persero) Unit Pelaksana Pengatur Distribusi Sumatera Utara.Metode Penelitian: Metode kualitatif dengan pendekatan studi Hasil Fraud Risk Assesment di PT PLN (Persero) Unit Pelaksana Pengatur Distribusi Sumatera Utara.Originalitas/Novelty: Penelitian terdahulu hanya meneiliti pada subjek auditor internal dengan metode analisis regresi linier sedangkan pada penelitian saat ini pencegahan fraud ditinjau dari Sistem Manajemen Anti Penyuapan dan Fraud Risk Assesment Online yang telah dilaksanakan.Hasil Penelitian: Berdasarkan hasil Fraud Risk Assessment Tahun 2022 yang telah dilaksanakan oleh setiap bidang dapat terlihat dari setiap identifikasi fraud telah dilakukan mitigasi risiko dan tidak ditemukan adanya Kejadian Fraud pada tahun 2022.Implikasi: Penerapan Sistem Manajemen Anti Penyuapan yang dimonitor melalui Fraud Risk Assessment Online dapat membantu PT PLN (Persero) Unit Pelaksana Pengatur Distribusi Sumatera Utara dalam mendeteksi fraud melalui tindakan pencegahan, karena mencegah adalah langkah awal mengurangi faktor-faktor terjadinya tindakan Fraud. Research Objectives: The purpose of this research is to describe how to prevent fraud through internal control by implementing the Anti-Bribery Management System program at PT PLN (Persero) North Sumatra Distribution Control Center.Research Method: The research method used in this research is a qualitative research method with a study approach on Fraud Risk Assessment Results at PT PLN (Persero) North Sumatra Distribution Control Center.Originality/Novelty: Previous research only researched the subject of internal auditors using the linear regression analysis method. Meanwhile, in the current research, fraud prevention is viewed from the Anti-Bribery Management System and Online Fraud Risk Assessment that have been implemented. Meanwhile, in the current research, fraud prevention is viewed from the Anti-Bribery Management System and Online Fraud Risk Assessment that have been implementedResearch Results: Based on the results of the 2022 Fraud Risk Assessment which has been carried out by each sector, it can be seen from every fraud identification that risk mitigation has been carried out and no Fraud Incidents were found in 2022.Implications: Implementation of the Anti-Bribery Management System which is monitored through Online Fraud Risk Assessment can help PT PLN (Persero) North Sumatra Distribution Control Center in detecting fraud through preventive measures because prevention is the first step in reducing the factors that cause Fraud to occur.
Influence Background Behind Education, Utilization System Information and Internal Control of Quality Report Finance (Study Case at Cleaning and Parks Department of Pemerintah Kota Medan) Dinda Rizki Sakinah Kasim; Oktarini Khamilah Siregar
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.310

Abstract

This research aims to empirically test the influence of educational background, use of information systems, and internal control on the quality of financial reports at the Medan City Cleaning and Parks Service. The data used in this research uses primary data in the form of distributing questionnaires with 30 employees as respondents. Data obtained was processed using statistical formulas, namely by using multiple regression analysis processed with the SPSS Version 23 program. Results Research shows that educational background variables, use of information systems, and internal control positively affect the quality of the financial reports of the Medan City Cleaning and Parks Department.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Rahayu, Novita Tri; Siregar, Oktarini Khamilah; Maisyarah, Renny
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 3 (2024): FEBRUARI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i3.607

Abstract

This research aims to determine the effect of financial performance on share prices with dividend policy as a moderating variable in food and beverage sub-sector manufacturing companies listed on the IDX. This research uses seven independent variables of financial performance with ROA, ROE, CR, DAR, Asset Turnover, NPM, DER protection, with the dependent variables being stock price and dividend policy as moderating variables. The research method used is an associative quantitative method. This research uses linear regression analysis techniques. The population in this study were food and beverage sub-sector manufacturing companies registered on the IDX in the 2018-2022 period and the sampling technique was purposive sampling technique. The results of this research show that there is a simultaneous influence of ROE, CR, DAR, NPM, DER on stock prices, ROA, ROE, CR, DAR, Asset Turnover, NPM, DER have a simultaneous effect on stock prices, DPR is able to moderate ROA, ROE, CR, DAR, Asset Turnover, NPM, DER on share prices and there is no influence of ROA on share prices in food and beverage sub-sector manufacturing companies for the 2018-2022 period.
The Effect of Financial Ratios on Stock Prices In Food and Beverage Companies on IDX Siregar, Oktarini Khamilah; Doriawaty, Rini
Accounting and Business Journal Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i2.4014

Abstract

This study aims to prove the effect of Return On Equity (ROE), Dividend Payout Ratio (DPR) and Earning Per Share (EPS) on Share Prices on Food and Beverage Companies listed on the Indonesia Stock Exchange (BEI) from 2014-2018. In this study the method used is panel data regression, using the Chow Test and Hausman Test and the Fixed Effect model which is the best to use in this study. The results showed that Return On Equity (X1) had a positive and partially significant effect on Stock Prices (Y), Dividend Payout Ratio (X2) variables did not have a partially significant positive effect on Stock Prices (Y), and Earning Per Share (X3) variables a negative and significant effect partially on Stock Prices (Y). Share prices reflect the value of a company, if the company achieves good performance, then the company's shares will be much in demand by investors. The good achievements of the company can be seen from the financial statements that describe the company's financial performance.
THE INFLUENCE OF SANCTIONS, QUALITY OF SERVICE AND SOCIALIZATION ON COMPLIANCEOFPAY TAX AND BUILDINGS IN PANTAI GEMI VILLAGE IN STABAT LANGKAT Siregar, Oktarini Khamilah
Accounting and Business Journal Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v1i1.948

Abstract

The purpose of this study is to analyze the influence of the sanctions, the quality of service and socialization to compliance to pay taxes the earth and buildings in the Village of Pantai Gemi Stabat Langkat simultaneously and partial. The population in this study is whole the head of the family to the taxpayer of the earth and the building is located in the Village of Pantai Gemi Stabat Langkat. Sampling technique in this research is the technique of simple random sampling technique using the slovin formula so that it obtained 96 the head of the family to the taxpayer of the earth and building the sample in this study of the 2500 head family to the taxpayer of the land and building be population. Methods of data analysis in this research using the model multiple linear regression with SPSS V17. The results in this study show that simultaneous sanctions, the quality of the services and socialization have significant positive impact compliance pay land and building tax and the partial sanctions, the quality of service and socialization have significant positive compliance pay land and building tax. The results of the test the coefficient of determination (R2 ) showed that the compliance to pay the tax of land and building able to described amounted to 34.9% by the sanctions, the quality of service and socialization, while the rest amounted to 65,1% influenced by other variables that are not included in this research that awareness the taxpayer, knowledge of taxation, level of education and the income of the taxpayer.
Analisis Transparansi Pengadaan Barang dan Jasa di Lingkungan Pemerintah Siburian, Gunawan Syahputra; Rizki, Nurul Aulia; Zebua, Nofatrio Soarota; Miswanda M, Tantra; Elmilawaty, Novi; Siregar, Oktarini Khamilah
Jurnal Serambi Ekonomi dan Bisnis Vol 7, No 2 (2024): MARET-AGUSTUS 2024
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v7i2.7916

Abstract

Procurement of goods and services within the government is a crucial process in effective public financial management. Transparency in procurement is an important aspect to ensure accountability, reduce the risk of corruption, and increase the efficient use of public budgets. This research reviews literature related to the analysis of transparency in the procurement of goods and services within the government. The review includes identifying key challenges such as corruption, lack of access to information, and organizational cultural barriers, as well as proposed solutions such as strengthening regulations, increasing the use of information technology, and civil society participation in oversight. The results of this research provide an in-depth understanding of the complexity and importance of transparency in the context of procurement of goods and services in government, with the hope of providing guidance for better policies and practices in the future.
ANALYSIS OF VILLAGE FINANCIAL PERFORMANCE WITH REVENUE RATIO IN PEMATANG SERAI VILLAGE, LANGKAT DISTRICT Khamilah Siregar, Oktarini; Arnita, Vina
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

Village financial management is the goal of improving village financial conditions by providing a good signal to village financial users. The use of Village Finance that is right on target will optimize village revenue, including village original revenue. The researcher wants to analyze village financial ratios seen from village revenue analysis, namely the degree of decentralization, village financial dependency ratio, analysis of village revenue growth, PADesa efficiency ratio, PADesa Effectiveness Ratio in Pematang Serai Village, Tanjung Pura District, Langkat Regency Government. A research method with a quantitative description for assessing village financial performance with APBDesa realization report data from 2018 to 2021. The results obtained are village financial performance through a ratio approach with village revenue analysis that village revenue is still around more than 96% dominantly hoping for transfer revenue central government so that the village of Pematang Serai is very dependent on the central government and cannot be independent in the village of Pematang Serai. The need to increase the village's original revenue by planning and supervising the collection of village fees and taxes, the movement of village spending which has an impact on the development of new investments in the village of Pematang Serai such as BUMDES and MSME actors.
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