Article Per Year (5 Year)
p-Index From 2021 - 2026
5.553
P-Index
This Author published in this journals
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) 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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

Published : 50 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 50 Documents
Search

 1   2   3   4   5 
Implementation Of Government Accounting Standards And Internal Control In Improving The Quality Of Financial Reports At SMK Negeri 1 Patumbak Mendrofa, Sabar Jaya; Siregar, Oktarini Khamilah; Tripriyono, Agus
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.9665

Abstract

This study is motivated by the importance of accountability and transparency in public financial management, particularly in the vocational education sector. The objective of the research is to examine the implementation of Government Accounting Standards (SAP) and the Government Internal Control System (SPIP), as well as their contribution to improving the quality of financial reports at SMK Negeri 1 Patumbak. The research employs a descriptive qualitative approach using interviews, observations, and documentation. Key informants consist of the principal, vice principals, treasurer, and school operator. Data analysis follows Miles and Huberman’s interactive model, including data reduction, data presentation, and conclusion drawing. The findings indicate that the application of SAP at SMK Negeri 1 Patumbak refers to Government Regulation No. 71 of 2010 through the use of an online-based financial reporting application. This enhances efficiency, transparency, and accuracy of reporting. However, limited understanding of accrual-based accounting among human resources remains a challenge. The implementation of SPIP has been carried out through function segregation, authorization, and transaction documentation, yet routine internal audits have not been conducted, resulting in less-than-optimal oversight. Overall, the application of SAP and SPIP has positively impacted the quality of the school’s financial reports, as reflected in improved relevance, reliability, comparability, and transparency. Nevertheless, strengthening human resource capacity, increasing training intensity, and ensuring consistency in audit practices are required to further enhance report quality and maintain accountability within the school.
EVALUASI PENGGUNAAN SISTEM E-FILING LOADER E-SPT ATAS PPh BADAN SEBAGAI UPAYA PENGENDALIAN INTERNAL DI KPP PRATAMA MEDAN POLONIA Siregar, Oktarini Khamilah; Aulia, Nurul
JURNAL PERPAJAKAN Vol 7 No 1 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i1.4961

Abstract

Online reporting system in tax reporting implemented by the Directorate General of Taxation automatically provides convenience options for taxpayers who have a busy schedule but want to report their Annual Notification anywhere without the need to queue to spend a long time in an integrated service place. The e-filing loader e-spt for Corporate Income Tax at the Medan Polonia Primary Tax Service Office is expected to assist internal parties in achieving the expected targets through its system. The purpose of this study is to evaluate the e-filing loader e-spt system of the Corporate Income Tax whether it can help in internal control efforts through system planning criteria, the system implementation process, the use of the system, and the benefits and objectives of the system. Based on the evaluation that I have done through the Interview system related to predetermined criteria, it shows that the use of the E-filing loader e-spt system for Corporate Income Tax is sufficient to assist the tax authorities in collecting Annual Notification Notification as an internal control effort at the Medan Polonia Primary Tax Service Office.
The Effect Of Auditor Competence On Audit Quality With Auditor Independence As A Mediation Variable At The Medan City Inspectorate Reni Vadia; Oktarini Khamilah Siregar; Dito Aditia Darma Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i5.651

Abstract

This study aims to examine the influence of auditor competence on audit quality with auditor independence as a mediation variable at the Medan City Inspectorate. Auditor competence is seen as a combination of education, training, work experience, and analytical skills that are believed to improve the quality of internal audits in the public sector. The results of the study show that auditor competence has a positive and significant effect on audit quality. In addition, competence has also been shown to significantly increase auditor independence, which shows that competent auditors are better able to maintain objectivity and be free from pressure from other parties. Other findings revealed that auditor independence has a positive and significant influence on audit quality, confirming the important role of independence in maintaining the integrity and credibility of audit results. However, auditor independence has not been shown to play a significant role as a mediator in the relationship between audit competence and quality. Thus, the influence of competence on audit quality tends to be direct. These results have important implications for strengthening the role of the Inspectorate in the internal supervision of local governments through improving the professional competence of auditors and strengthening the protection system for their independence.
Analysis of Village Financial Management in Ara Condong Village, Stabat District, Langkat Regency Lubis, Mutiara Aulia; Siregar, Oktarini Khamilah; Nasution, Dito Aditia Darma
Formosa Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i9.11455

Abstract

Examining how well Ara Condong Village's financial management adheres to the Minister of Home Affairs' Regulation No. 20 of 2018 is the primary goal of this research. The village is located in Stabat District, Langkat Regency. Qualitative descriptive research based on interviews, observations, and documentation is employed. The study's findings provide light on how accountability has been integrated into all aspects of village financial management, from planning to implementation, recording to reporting. Not all indicators are up to par, though; one area that needs improvement is the way the community is informed about the progress being made with the Village Budget. In order to make the management of village fund finances more open and responsible, this study stresses the significance of training and involvement for village officials.
Payment System Analysis Non Cash Loan in Order to Increase Net Cash Flow Company Operations and Supplier at PT Adhi Karya (Persero) Tbk Project Stone Crusher Sigli Toll - Banda Aceh M Fakhri Ulsar Sirait; Rahima Br Purba; Oktarini Khamilah Siregar
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 2 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i2.10659

Abstract

This research aims to determine Payment System AnalysisNon-Cash Loans In Order to ImproveNet Cash FlowCompany Operations andSupplierson PT Adhi Karya (Persero) Tbk ProjectStone CrusherSigli-Banda Aceh Toll Road. This research uses variablesnon-cash loan, with the dependent variableNet Cash FlowAnd suppliersas a moderating variable. The method used is descriptive method. This research uses secondary data obtained from IDX and documentation from collaborating companies. The population and sample in this research was the PT Adhi Karya (Persero) projectStone CrusherSigli-Banda Aceh Toll Road. This research aims to find out the payment systemNon-Cash Loansin order to improve Net Cash Flowcompany operations andsuppliers. The results of this research show that the systemnon-cash loanin order to improveNet Cash Flow the company's operations run smoothly and are profitable for PT Adhi Karya (Persero) Tbk and Suppliers. However, not many people still know the systemnon-cash loanand this financing facility has not yet been implemented by the Bank for lower middle class companies
Financial Statement Analysis to assess financial performance at PT. Gudang Garam Tbk M Farid Amriyadi; Rahimah br. Purba; Oktarini Khamilah Siregar
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.105

Abstract

This study aims to provide an assessment of the financial condition and performance of PT. Gudang Garam Tbk during the period 2012-2016.this research method is Descriptive quantitative, namely collecting, processing and interpartying the data obtained so as to obtain an overview of the financial condition and performance of PT. Gudang Garam Tbk during the period 2012-2016.The results of this study show that the company's work of PT. Gudang Garam Tbk Indonesia based on the calculation results of liquidity ratio analysis can be said to be not good enough because the company will have difficulties in paying off current obligations. Company performance PT. Gudang Garam Tbk based on solvency ratio analysis is also quite good where every year it always increases. This is due to the low expenditure of companies sourced from loans. Company performance PT. Gudang Garam Tbk uses activity analysis which is also quite healthy where every year it increases every year. This is maintained so that users of company assets every year are more efficient and effective. 4. Company performance of PT. Gudang Garam Tbk based on calculations using profitability ratio analysis is quite good where every year it increases and only one year decreases because every year the profit owned by the company from each asset increases.
Analysis of Cryptocurrency Financial Reporting Based on PSAK Ayu Kurnia Sari; Vina Arnita; Hendra Saputra; Oktarini Khamilah Siregar; Rica Cahya Amalya
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 1 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i1.171

Abstract

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.
Identifikasi Penyebab Korupsi dalam Prosedur Pengadaan Barang dan Jasa Pemerintah Ainiel Riany Putri; Cahya Dhea Ningrum; Diana Raihannisa; Icce Leni Damanik; Novitayana Br Sinurat; Sabrina Salsabilah; Oktarini Khamilah Siregar
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.383

Abstract

This study shows solution to prevent a corruption in government procurement. This study was conducted using descriptive qualitative methods with secondary data collection through a literature review. The results of the research show that cases of corruption in the procurement of government goods and services in Indonesia are due to the lack of strong regulations for procurement of government goods/services and the ineffectiveness of the government procurement system for goods/services, such as poor quality and quantity of goods, wrong goods obtained, lack of clarity in other technical requirements. , as well as the slow implementation of procurement and delivery of required goods and services, which makes beneficiaries disappointed. Maladministration is also seen as an important component of corruption in goods and services procurement procedures.
PENINGKATAN PAJAK DAERAH MELALUI SOSIALISASI BUDAYA PATUH MEMBAYAR PBB DI DESA PEMATANG SERAI Khamilah Siregar, Oktarini; Junawan, Junawan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1327-1333

Abstract

Pendapatan daerah merupakan pendapatan yang dimiliki oleh daerah yang diterima selama setiap periode. Pentingnya untuk meningkatkan pendapatan daerah agar daerah tersebut memiliki pembanguan daerah yang memadai. Pemerintah daerah harus lebih memfasilitasi pelayanan kepada masyarakat agar menumbuhkan sikap percaya terhadap pemerintah daerah tersebut. Pembangunan daerah dibiayai yang dana berasal dari pemabayaran pajak daerah salah satunya dengan membayar PBB. Biaya pajak tersebut benar-benar digunakan untuk memperbaiki fasilitas barang pemerintah dimana masyarakat terutama yang menikmatinya. Pajak daerah adalah iuran wajib yang harus dibayar oleh wajib pajak orang pribadi dan badan  secara memaksa berdasarkan undang-undang tanpa ada kontraprestasi secara langsung yang bertujuan untuk membiayai keperluan pemerintah. Ada beberapa kebijakan yang dibuat oleh pemerintah untuk menyemangati masyarakat dalam melakukan pembayaran PBB salah satunya dengan membuat program mobil patrol keliling membayar PBB setiap semingg pegawai pemerintah turun ke dusun-dusun. Kemudian bekerjasama dengan perbankan dengan membuat program pembayaran secara online serta memberikan diskon kepada masyarakat yang membayar tepat waktu.
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.
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 Tripriyono, Agus Vina Arnita Vina Arnita Wahyu Tri Atma Yurika Aulia Zebua, Nofatrio Soarota Zilal Zahratun