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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 AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DESA DI DESA RIH TENGAH KECAMATAN KUTABULUH KABUPATEN KARO Arianta Br Surbakti, Desi; Khamilah Siregar, Oktarini
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 1 (2025): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i1.2025.119-129

Abstract

Bagaimana Akuntabilitas dan Transparansi Pengelolaan Dana Desa dinilai dalam penelitian ini. Metode analisis yang digunakan adalah analisis deskriptif kualitatif. Metode ini menganalisis proses penelitian melalui kuesioner yang diberikan kepada pengelola dan pengelola Dana Desa di Rih Tengah mengenai sistem pelaporan keuangan yang diterapkan oleh pemerintah Desa Rih Tengah. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan Dana Desa di Rih Tengah sesuai dengan format Permendagri 113 Tahun 2014, yaitu Secara umum, Permendagri 113 Tahun 2014 telah digunakan untuk mengelola Dana Desa di Rih Tengah. Namun, ini tidak dilaksanakan dengan baik karena tidak ada pendamping desa dan anggaran sering tidak masuk ke rekening Rih Tengah. Disarankan agar pemerintah desa Rih Tengah menyajikan laporan keuangan pengelolaan Dana Desa dengan lebih efisien sesuai dengan Permendagri 113 Tahun 2014.
The Effect of Village Expenditure Ratio on Village Income in Kota Pari Village, Serdang Bedagai Regency Oktarini Khamilah Siregar; Vina Arnita; Mustika Tupa Sihombing
International Journal of Economics and Management Sciences Vol. 1 No. 2 (2024): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i2.483

Abstract

The purpose of this study is to analyze the relationship between village expenditure and village income in various sectors such as village governance, village development, community development, and disaster management in Kotabari Village, Serdang Pedagai Regency, over the period of 2015-2022. The findings indicate that while village expenditure in the village government sector plays a role in influencing village income, expenditure in the areas of village development, community development, and disaster management does not have a significant impact on village income in Kotabari Village. To address this, the village government of Kotabari City aims to balance the distribution of village income by allocating no more than 40% of village expenditure to each sector. The government also plans to allocate funds towards community-focused activities, such as village-wide festivals, which aim to promote local small and medium-sized enterprises and introduce their products to a broader market, both within Indonesia and internationally. Furthermore, it is crucial for the Kotabari Village Government to be more strategic and productive in its budgeted expenditure allocation, as this can stimulate an increase in village income, particularly in terms of village-owned revenue, and move the village towards greater independence and financial sustainability.
Analysis of Financial Performance of Village Fund Allocation Management Based on The Effectiveness Ratio and Growth Ratio at the Village Office Klambir District Hamparan Perak Echa Elzha Fitri; Oktarini Khamilah Siregar
International Journal of Economics Accounting and Management Vol. 1 No. 6 (2025): IJEAM - March 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i6.1137

Abstract

allocation management at the Village Office Klambir district Hamparan Perak based on the effectiveness ratio and growth ratio during the period 2020 to 2023. The method used in this research is descriptive quantitative, with the use of data through library studies and documentation of financial statements of the village. The result of this study indicate that the financial performance of the village categorized effective, with the average effectiveness ratio reached 98,71%. However, the growth ratio for both revenue and expenditure exhibit fluctuations, with an average revenue growth ratio of 13,00% and an expenditure growth ratio of 6,40%. This study recommends enhancing financial management, providing training for village officials, and diversifying revenue sources to improve the independence and sustainability of village finances. The result of this research are expected to contribute to the development of knowledge in the field of village finance and serve as a reference for future studies
Analysis of Medan Selayang Village Service Information System in Optimizing Local Tax Revenue Dwi Salsabila Ilham; Oktarini Khamilah Siregar
Finance : International Journal of Management Finance Vol. 2 No. 3 (2025): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i3.71

Abstract

This think about points to decide the arrive and building charge collection framework on the territorial wage of Medan Selayang. Arrive and Building Charge (PBB) in Indonesia may be a central charge since its administration is fully submitted to the Central Government, in spite of the fact that the ultimate result within the shape of income is returned to the locale with a expansive rate. This investigate employments clear examination which is utilized in clarifying arrive and building assess on neighborhood income in Medan Selayang. The information utilized is essential information within the frame of interviews with staffing pioneers with respect to the common depiction of the investigate area. The comes about of the charge income are isolated between the Central Government and the Rule / City Government and the Common Government, but most of the charge income is given to the Rule / City Government as the significant territorial salary. The comes about of the consider found that the usage framework of arrive and building charge collection at the Medan Selayang Town Head Office was thought to be compelling and effective.
Pengendalian Internal Pengadaan Barang Dan Jasa Zilal Zahratun; Nurmayani Nurmayani; Wahyu Tri Atma; Mahza Dumoli A.Sitorus; Diana Angkat; Oktarini Khamilah Siregar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4437

Abstract

This study aimed to analyze the internal control system against government goods and services procurement process on Satuan Polisi Pamong Praja Bogor city, researchers used the method is deskristif comparative where this research is to compare. Done by comparing the Government Regulation No. 60 Year 2008 concerning Internal Control Systems Government by Presidential Decree No. 4 of 2015 On Procurement of Government Goods/Services in the process of procurement of goods and services to Satuan Polisi Pamong Praja Bogor city. Results of the analysis showed was conducted in accordance with Government Regulation No. 60 Year 2008 concerning government internal control system which includes control environment, risk assessment, control activities, information and communication, and monitoring but still there are indicators of vulnerability is discovered that the lack of human resources who possess a certificate of procurement goods and services in order to supervise the activities can be more awake quality and work in accordance with the schedule already planned. This is done in order to achieve effective financial management and efficient.
Flypaper Effect and Fiscal Illusion in Village Financial Management: A Case Study of KP Village Siregar, Oktarini Khamilah; Rahima Br Purba; Tri Dessy Ratna Sari
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3161

Abstract

This study investigates the phenomenon of fiscal illusion and the flypaper effect in the financial management of KP Village in Serdang Bedagai Regency. The research aims to analyze the impact of fiscal decentralization, financial dependency, village income growth, spending efficiency, and the effectiveness of local revenue (PADesa) on village expenditure. Using a quantitative associative approach and multiple linear regression analysis, this study examines financial data from 2015 to 2024. The results show that while village revenue and expenditure have steadily increased, local revenue generation remains low, highlighting the village’s dependence on intergovernmental transfers. The findings confirm the presence of the flypaper effect, where increased transfer funds lead to higher village spending without a corresponding increase in locally generated income. Significant factors influencing village expenditure include land and building tax, degree of decentralization, and spending efficiency, while other variables such as village income growth and transfer income have a limited impact. This study underscores the need for strengthening fiscal independence by enhancing local revenue generation strategies, improving budget management efficiency, and reducing reliance on external transfers. The research contributes to understanding fiscal behavior at the village level and provides policy recommendations to improve financial independence and sustainable village development.
EVALUASI PENGGUNAAN SISTEM E-FILING LOADER E-SPT ATAS PPh BADAN SEBAGAI UPAYA PENGENDALIAN INTERNAL DI KPP PRATAMA MEDAN POLONIA , Oktarini Khamilah Siregar
JURNAL PERPAJAKAN Vol 1 No 1 (2019): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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

Abstract

Sistem pelaporan online dalam pelaporan pajak yang diterapkan pihak Direktorat Jendral Pajak secara otomatis memberikan pilihan kemudahan bagi wajib pajak yang memiliki kesibukan padat namun ingin melaporkan Surat Pemberitahuan Tahunannya dimana saja tanpa perlu mengantri menghabiskan waktu lama di tempat pelayanan terpadu. E-filing loader e-spt atas PPh Badan di Kantor Pelayanan Pajak Pratama Medan Polonia diharapkan dapat membantu pihak internal dalam mencapai target yang diharapkan melalui sistem nya. Tujuan penelitian ini adalah untuk mengevaluasi sistem E-filing loader e-spt atas PPh Badan apakah dapat membantu dalam upaya pengendalian internal melalui kriteria perencanaan sistem, proses pelaksanaan sistem, penggunaan sistem, dan manfaat dan tujuan sistem yang dimiliki. Berdasarkan evaluasi yang telah saya lakukan melalui sistem Wawancara terkait kriteria yang telah ditentukan menunjukkan bahwa penggunaan sistem E-filing loader e-spt atas PPh Badan sudah cukup membantu pihak pajak dalam mengumpulkan Surta Pemberitahuan Tahunan sebagai upaya pengendalian internal di Kantor Pelayanan Pajak Pratama Medan Polonia.
Public Revenue Risk Management in Central Governments: A Systematic Literature Review Siregar, Oktarini Khamilah; Napitupulu, Juni Yanti; Buaya, Register Launli; Apriliani, Sundari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.792

Abstract

This study presents a systematic review of recent academic literature on public risk management in central government settings, with a specific focus on the revenue sector. Using the PRISMA-guided Systematic Literature Review (SLR) approach, it analyzes 30 peer-reviewed articles published between 2019 and 2024. The selected articles were classified based on research methods, theoretical frameworks, country contexts, and revenue-related risk phenomena. The findings reveal that the implementation of risk management in central governments remains limited, fragmented, and often symbolic. Risk management practices are not yet fully integrated into strategic decision-making. Key challenges include rigid bureaucratic systems, institutional pressures, and organizational cultures that lack strong risk awareness. Additionally, there is a clear gap between theoretical frameworks and practical application. The study highlights the need for future research to adopt multidisciplinary approaches that align more closely with institutional realities and evolving fiscal challenges. Such research should aim to bridge the gap between theory and practice and offer more adaptive, context-specific strategies for managing public revenue risks. From a practical perspective, this review provides useful insights for policymakers and practitioners in developing risk management systems that go beyond administrative compliance. It promotes the use of risk management as a strategic tool to strengthen fiscal resilience and institutional legitimacy. The study offers original value by combining quantitative and qualitative analyses to build a reflective framework for improving risk governance. It supports a more contextual, participatory, and public value–oriented approach to managing risks in the revenue sector of central governments.
ANALISIS PENERAPAN ANGGARAN BERBASIS KINERJA PADA KANTOR KECAMATAN BAHOROK DI KABUPATEN LANGKAT arja, mustaqiemarja; Siregar, Oktarini Khamilah
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6441

Abstract

Anggaran Berbasis Kinerja (ABK) merupakan suatu sistem anggaran yang mengutamakan upaya pencapaian hasil kerja atau output dari perencanaan alokasi biaya atau input yang ditetapkan. Objek penelitian ini adalah pada Kantor Kecamatan Bahorok. Tujuan penelitian adalah untuk menganalisis penerapan anggaran berbasis kinerja pada UKPD (Unit kerja perangkat daerah) pada Kantor Kecamatan Bahorok yang ada di kabupaten langkat melalui Penerapan anggaran berbasis kinerja menurut Bappenas (Badan Perencanaan dan Pembangunan Nasional). Metode yang digunakan dalam penelitian ini adalah menggunakan data primer maupun sekunder. Di dalam penelitian ini melibatkan 4 informan kunci yang bekerja pada kantor kecamatan bahorok yaitu camat, sekcam, kasubag umum dan kepegawaian sebagai subjek penelitian. Data yang terkumpul selanjutnya dianalisis menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan anggaran berbasis kinerja yang meliputi : 1) penetapan renstra, 2) sinkronisasi, 3) penyusunan kerangka acuan, 4) penetapan indikator kinerja, 5) pengukuran kinerja, dan 6) pelaporan kinerja berjalan dengan baik sesuai menurut Bappenas yang perlu didukung dengan kualitas sumber daya manusia, komitmen organisasi, penyempurnaan administrasi, dan reward dan punishment yang tinggi dalam meningkatkan kinerja pada kantor kecamatan bahorok di kabupaten langkat. Melalui temuan ini dari penelitian ini, maka penerapan anggaran berbasis kinerja perlu dioptimalkan secara luas melalui input, output dan outcome dalam anggaran sektor publik tersebut agar kinerja pemerintahan daerah terus ditingkatkan
THE INFLUENCE OF TAXPAYER AWARENESS AND TAX KNOWLEDGE ON TAX PAYMENT COMPLIANCE LAND AND VILLAGE BUILDINGS Register Launli Buaya; Oktarini Khamilah Siregar
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 7 No. 1 (2025): 9th IHERT (2025): IHERT (2025) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v7i1.495

Abstract

This study aims to examine the effect of taxpayer awareness and tax knowledge on compliance with paying land and building tax in Damar Condong Village, Pematang Jaya District. The research method uses a quantitative approach. This study uses a simple random sampling method. The data collection technique uses a questionnaire distribution of 82 land and building tax Damar Condong Village, Pematang Jaya District. Data analysis uses multiple linear regression analysis. The results of the study indicate that partially taxpayer awareness and tax knowledge have a positive and significant effect on compliance with paying land and building tax in Damar Condong Village, Pematang Jaya District. Simultaneously, taxpayer awareness and tax knowledge have a positive and significant effect on compliance with paying land and building tax in Damar Condong Village, Pematang Jaya District.
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