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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) 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 Jurnal Akuntansi, Manajemen dan Bisnis Digital 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) Journal of Management, Economic, and Accounting 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 Harmoni Economics: International Journal of Economics and Accounting
, Oktarini Khamilah Siregar
Panca Budi Development University
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The Influence of Government Accounting Standards and Financial Report Quality on Government Performance Accountability in Kecamatan Secanggang Silvi Dwi Utari; Oktarini Khamilah Siregar; Agus Tripriyono
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.v5i2.10515

Abstract

The purpose of this study is to determine the effect of Government Accounting Standards and the quality of financial reports on the accountability of the performance of the Secanggang District Village government. The population in this study was taken from the Secanggang District Village apparatus. The sampling technique in this study used purposive sampling with a total of 51 respondents. The analysis method used in this study discusses the independent variables against the dependent variable. The variables in this study are government accounting standards, and the quality of financial reports as the independent variable and government performance accountability as the dependent variable. The results of the study after being analyzed using SmartPLS 4 show that government accounting standards have a significant effect on government performance accountability, this is indicated by the original sample value of 0.432 (positive), the construct T-Statistic value is 4.808 (> 1.96) and the p-value is 0.000 (<0.05). The quality of financial reports has a significant effect on government performance accountability, this is indicated by the original sample value of 0.532 (positive), the construct T-Statistic value is 5.969 (> 1.96) and the p-value is 0.000 (<0.05). Government accounting standards and the quality of financial reports have a simultaneous effect on performance accountability, as indicated by the calculated F value of 82.321 and the p-value is much smaller than 0.05, namely 0.000 <0.05.
Risk Management in Village Financial Management in Village Government in North Sumatera Oktarini Khamilah Siregar; Mohd. Abidzar Bin Zainol Abidin; Vina Arnita; Rica Cahya Amalya
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.320

Abstract

Village financial management plays a crucial role in ensuring the effective and efficient use of village funds, particularly when viewed from the perspective of risk management. Risk management in this context refers to efforts made by village governments to anticipate, identify, and address potential problems that may arise in the use of village funds. Central government policies provide an important foundation for quality planning, implementation, and supervision in village financial management. This study employs a descriptive approach to explain the challenges faced by village governments in managing finances and highlights the importance of applying risk management strategies to enhance village original income. In analyzing risks, accuracy and precision are required because the risks faced by the village government directly influence policy outcomes and ultimately affect the welfare of the community. By adopting appropriate risk management practices, village governments can mitigate financial mismanagement and improve revenue generation. One practical measure involves the application of targeted budget allocation policies, such as optimizing expenditure savings and ensuring effective absorption of funds. These strategies not only prevent misuse of resources but also promote sustainable financial growth at the village level. The implementation of village financial risk management is guided by the Minister of Villages Regulation, which serves as a formal reference for village governments in designing systems, procedures, and policies. Through the application of these guidelines, village governments are expected to achieve better financial governance, improve transparency, and strengthen accountability. Ultimately, risk management serves as an essential tool for ensuring that village financial management supports community development and enhances the welfare of rural society.
Socialization of Risk Management Implementation in Improving Village Financial Management Oktarini Khamilah Siregar; Vina Arnita; Mohd. Abidzar Bin Zainol Abidin
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1586

Abstract

Village financial management is a crucial aspect of village governance that requires transparency, accountability, and adherence to applicable regulations. The risk of financial irregularities in village fund management remains a significant challenge faced by many village governments in Indonesia, including Klambir V Kebun Village, Deli Serdang Regency. This community service activity aimed to enhance the understanding of village apparatus regarding the implementation of public risk management in improving village financial management. The activity was conducted on November 26, 2024, using socialization and counseling methods through lectures, discussion, and question-and-answer sessions, with the distribution of modules to 10 village apparatus participants. Pre- and post-activity evaluations indicated a significant improvement in participants' understanding of risk management concepts, particularly in the areas of risk identification, risk analysis, and risk mitigation strategies. The results demonstrate that socialization of risk management is effective in improving the capability of village officials in managing village finances transparently and accountably. These findings underscore the importance of ongoing capacity-building programs for village apparatus as part of efforts to strengthen village governance and financial accountability in Indonesia.
The Effect Of Understanding Government Accounting Standards And The Utilization Of Accounting Information Systems On The Quality Of Financial Statements With Human Resource Competence As A Moderation Variable In The Asahan Regency Government Register Launli Buaya; Oktarini Khamilah Siregar; Agus Tripriyono
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1475

Abstract

This study aims to analyze the influence of understanding Government Accounting Standards and the utilization of accounting information systems on the quality of financial statements in the Asahan Regency Government, with human resource competence as a moderating variable. The study is motivated by the need of local governments to produce financial reports that are reliable, relevant, and compliant with accrual-based accounting principles. However, challenges persist regarding the consistency of standard implementation, the effectiveness of information system utilization, and the adequacy of competencies among financial management personnel. This research employs a quantitative approach using a survey distributed to government officials involved in financial statement preparation. A questionnaire was used to collect data on respondents’ comprehension of SAP, the intensity and effectiveness of accounting information system usage, and their perceptions of financial report quality. The analysis was conducted using Moderated Regression Analysis (MRA) to examine the role of human resource competence as a strengthening or weakening factor in the relationships among variables. The results indicate that understanding SAP has a significant positive effect on the quality of financial statements. The use of accounting information systems also contributes significantly to improving financial information quality, particularly in aspects of timeliness, accuracy, and completeness. Furthermore, human resource competence was found to moderate the relationship between SAP understanding and information system utilization with financial report quality, where higher competence strengthens the effect of both variables. These findings emphasize the importance of capacity building through continuous training and optimization of information systems to support financial transparency and accountability in regional governments.
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
Co-Authors , Rahima Br Purba , Yunita Sari Rioni Abda Abda Abdul Aziz Suendar Nasution Ade Novalina Agus Tripriyono Ainiel Riany Putri Ajie Rahman Alditra Dwiky Junidwan Anwar Suhut Apriliani, Sundari Arianta Br Surbakti, Desi arja, mustaqiemarja Ayu Kurnia Sari Azwar Hasibuan, Hasrul 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 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 Miswanda M, Tantra Mohd. Abidzar Bin Zainol Abidin Mohd. Abidzar Bin Zainol Abidin Mustika Tupa Sihombing Napitupulu, Juni Yanti Novalina, Ade Novitayana Br Sinurat Nurmayani Nurmayani Nurwijayanti Rahayu, Novita Tri Rahimah br. Purba Rahmat Hidayat Ramadhan, Puja Rizqy Register Launli Buaya Register Launli Buaya Reni Vadia Renny Maisyarah Rica Cahya Amalya Rica Cahya Amalya Rini Andriani Rizki, Nurul Aulia Rosliana Rosliana Rosliana, Rosliana Sabar Jaya Mendrofa Sabar Jaya Mendrofa Sabrina Salsabilah Samrin Samrin, Samrin Siburian, Gunawan Syahputra Silvi Dwi Utari Suci Pratiwi Suhendi Suhendi Suhendi Suhendi Tia Novira Sucipto Vina Arnita Vina Arnita Wahyu Tri Atma Yurika Aulia Zebua, Nofatrio Soarota Zilal Zahratun