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All Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Ratna Sari Dewi
Universitas Muslim Nusantara AL- Washliyah
Economics, Econometrics & Finance

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Analisis Sistem Akuntansi Penggajian ASN pada Kantor Camat Medan Johor Iswin Syukur Nasution; Ratna Sari Dewi; Indra Fauzi; M.Rizaldy Wibowo
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6483

Abstract

This study aims to analyze the implementation of the payroll accounting system at the Medan Johor District Office, focusing on the system’s effectiveness, the roles of the treasurer, Commitment-Making Officer (PPK), and Budget User Officer (PA), as well as the challenges encountered. A descriptive qualitative approach was employed using interviews, observation, and documentation. The findings reveal that the payroll system utilizes the Regional Government Information System (SIPD) with disbursement through SISKA. The system is considered effective due to the use of non-cash payments and a layered verification mechanism. However, several challenges remain, including payroll delays caused by late disbursement of budget allocation (SPD), data entry errors in attendance and e-performance, and the lack of integration between the attendance system and payroll. The study concludes that while the payroll system is relatively effective, improvements in budget coordination, system integration, and staff training are necessary to enhance accuracy and efficiency.
Analisis Perencanaan Anggaran Dalam Meningkatkan Kinerja Keuangan Pada BKPSDM Serdang Berdagai Mhd Shafwan Aziz; Ratna Sari Dewi; Reza Hanafi Lubis; Henny Andriyani Wirananda
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i2.6894

Abstract

This study aims to analyze the role of budget planning in improving the financial performance of the Personnel and Human Resources Development Agency (BKPSDM) of Serdang Bedagai Regency for the 2023–2025 period. The research employs a qualitative descriptive approach with a case study method. Informasi were collected through in-depth interviews with four informants directly involved in the budgeting process, as well as documentation of budget realization reports. Financial performance was measured using effectiveness and efficiency ratios based on the Value for Money concept. The findings reveal that financial performance fluctuated significantly, with an effectiveness ratio of 69.84% (less effective) in 2023, increasing to 96.03% (effective) in 2024, then decreasing to 87.90% (fairly effective) in 2025. The efficiency ratio showed 69.84% (efficient) in 2023, 96.03% (less efficient) in 2024, and 87.90% (fairly efficient) in 2025. Budget planning plays a crucial role as a planning tool, control tool, and performance evaluation tool. Mature budget planning contributed to significant improvements in budget absorption, particularly from 2023 to 2024. However, inconsistent planning quality, external policy changes, and technical constraints remain the main causes of performance fluctuations. This research recommends strengthening human resource capacity, improving coordination, and anticipating policy changes to achieve more stable financial performance.
Co-Authors Henny Andriyani Wirananda Indra Fauzi Iswin Syukur Nasution M.Rizaldy Wibowo Mhd Shafwan Aziz Reza Hanafi Lubis