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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 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 Jurnal Multidisiplin Indonesia 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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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.
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.
Implementation Of Government Accounting Standards And Internal Control In Improving The Quality Of Financial Reports At SMK Negeri 1 Patumbak Sabar Jaya Mendrofa; Oktarini Khamilah Siregar; Agus Tripriyono
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.
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.
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 Buaya, Register Launli; Siregar, Oktarini Khamilah; Tripriyono, Agus
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.
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 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 Reni Vadia Renny Maisyarah Rica Cahya Amalya Rini Andriani Rizki, Nurul Aulia Ronaldo, Jefri 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 Tri Dessy Ratna Sari Tripriyono, Agus Vina Arnita Vina Arnita Wahyu Tri Atma Yurika Aulia Zebua, Nofatrio Soarota Zilal Zahratun