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Dito Aditia Darma Nasution

Universitas Pembangunan Panca Budi

Author-ID : 1131034

Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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PENGARUH REMUNERASI DAN SEMANGAT KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR KEJAKSAAN NEGERI MEDAN Nasution, Dito Aditia Darma
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei
Publisher : Universitas Medan Area

This study aims to look at the effect of remuneration and work spirit on employee performance both partially and simultaneously at the Medan District Prosecutor's Office. The research used associative/correlation method. The population was 5 work units at the Medan District Prosecutor's Office consisting of Coaching, Pidum, Pidsus, Datun, and Intel work units and the sample of the study was 97 people including 18 employees in the Coaching work unit, 37 employees in the Pidum work unit, 18 people employees in the Pidsus work unit, 9 employees in the Datun work unit, and 15 employees in the Intel work unit. The data were primary data were obtained by using questionnaires and conducting a survey. The gathered data were analyzed by using multiple linear regression tests for analytical analysis which had been tested by using classic assumption test. The result of the research showed that, partially, Remuneration had positive and significant influence on the Employee Performance at the Medan District Prosecutor's Office and partially, Work Spirit had positive and significant influence on the Employee Performance at the Medan District Prosecutor's Office. Simultaneously, these results indicate that Remuneration and Work Spirit had significant influence on the employee performance at the Medan District Prosecutor's Office.

PENGARUH BERDIKARI DALAM BELAJAR, KONDISI TEMAN SEJAWAT DAN KINERJA MENGAJAR TERHADAP MOTIVASI BELAJAR ILMU AKUNTANSI Nasution, Dito Aditia Darma
Jurnal Riset Teknologi dan Inovasi Pendidikan (JARTIKA) Vol 3 No 2 (2020): Juli
Publisher : Pusat Penelitian dan Pengembangan Rekarta Mataram

Abstrak: Penelitian ini memiliki tujuan untuk menganalisis baik secara parsial dan simulltan pengaruh berdikari dalam belajar, kondisi teman sejawat, dan kinerja mengajar terhadap motivasi belajar ilmu akuntansi pada Sekolah Menengah Kejuruan Negeri 1 Medan. Jenis penelitian adalah ex post facto dengan sampel sebanyak 96 siswa. Metode pengumpulan data menggunakan kuisioner. Teknik analisis data menggunakan analisis regresi sederhana dan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa secara parsial berdikari dalam belajar, kondisi teman sejawat, dan kinerja mengajar berpengaruh positif terhadap motivasi belajar ilmu akuntansi. Secara simultan terdapat pengaruh positif berdikari dalam belajar, kondisi teman sejawat, dan kinerja mengajar terhadap motivasi belajar ilmu akuntansi. Abstract: This study has the aim to analyze both partially and simulltan the influence of self-reliance in learning, the condition of peers, and teaching performance on the motivation to learn accounting at State Vocational High School 1 Medan. This type of research is ex post facto with a sample of 96 students. The data collection method uses a questionnaire. Data analysis techniques using simple regression analysis and multiple regression analysis. The results of this study indicate that partially independent in learning, the condition of peers, and teaching performance has a positive effect on motivation to learn accounting. Simultaneously there is a positive influence of self-reliance in learning, the condition of peers, and teaching performance on motivation to learn accounting.

Enhance Successful Identification of E-Government Management in Realizing Good Government Governance in the Government of the City Of Binjai Nst, Anggi Pratama; Sebayang, Saimara; Darma Nst, Dito Aditia
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2301

This study aims to determine whether the variable identification of the success of E-Government affects Good Government Governance. This study uses the SEM-Partial Least Square (PLS) approach. PLS is a component-based or variant-based Structural Equation Modeling (SEM) equation model. Hypothesis testing is carried out using the Bootstrap resampling method with a minimum number of bootstrap as many as 117 and the number of cases must be the same as the number of observations in the original sample. The results of this study prove that the identification of the success of E-Government affects Good Government Governance. The conclusion is that ten factors are accepted as critical success factors of E-Government namely Vision, Mission and Goals, strategy, security, collaboration, infrastructure, leadership support, organizational culture, finance,Community Participation, Upholding the Rule of Law, Caring for the Community, Transparency, Responsibility, fair, Effectiveness and Efficiency and Accountability.

EKSPLORASI AUDIT SUMBER DAYA MANUSIA PADA ORGANISASI DI INDONESIA DITO ADITIA DARMA NASUTION
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Sumber daya manusia dianggap sebagai aset yang paling berharga bagi setiap organisasi. Namun tidak ada ketentuan legislatif maupun standar pelaporan keuangan yang menyediakan metode kuantifikasi investasi dan hasil apa pun dari sumber daya manusia. Dengan demikian, penelitian ini memberikan pemahaman persepsi audit sumber daya manusia pada organisasi di Indonesia. Penelitian ini berhasil menyoroti kesadaran yang buruk dan ketersediaan audit sumber daya manusia di Indonesia. Hipotesis dan tabulasi lebih lanjut dari data memberikan pemahaman mendalam tentang variasi berdasarkan jenis kelamin, sektor dan sifat organisasi serta ruang lingkup untuk penelitian di masa depan dan keterbatasan juga dijlaskan pada penelitian ini.

Pelatihan Implementasi SAP Berbasis Akrual Pada SDM Pemerintah Provinsi Sumatera Utara (Dinas Lingkungan Hidup Provinsi Sumatera Utara) Dito Aditia Darma Nst
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2019): Mei 2019
Publisher : IAI Darussalam

The issuance of accrual-based Government Accounting Standards (SAP)signed by the President requires all government agencies both at the center and in theregions to apply accrual-based SAP as of January 1, 2015. The implementation ofaccrual-based SAP rules cannot yet be fully implemented at the Government levelRegional Government. The local government seems to have difficulties inimplementing the regulation even though the regulation has been socialized since2003, namely at the issuance of Law 17 of 2003 which implies reforming statefinancial governance, one of which is to fully implement SAP accruals. The NorthSumatra Provincial Government which is the object of research conducted by Nasutionand Ramadhan (2018) is one of the regional governments which is deemed necessaryto strengthen HR in terms of accrual-based SAP implementation, namely byimplementing Accrual-Based SAP Implementation Training on the Government ofNorth Sumatra Provincial Government so that the Provincial Government NorthSumatra can better implement the accrual-based SAP maximally. In the case ofconsideration of time constraints and funding, the training was conducted at one ofthe North Sumatra Provincial Government OPDs by taking one of the researchpopulations conducted by Nasution and Ramadhan (2018) randomly. Based on theresults of the determination of the object of training that has been done randomly, theEnvironmental Agency of North Sumatra Province is selected as the OPD in the scopeof the Regional Government of North Sumatra Province which will be the object oftraining for community service. The results of the community service show that thereis an increase in the capacity of the Human Resources Department of the NorthSumatra Province in implementing SAP accrual based maximally which leads to theRegional Government of North Sumatra Province being able to better implementaccrual-based SAP in the future.

PENGARUH REMUNERASI DAN SEMANGAT KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR KEJAKSAAN NEGERI MEDAN Dito Aditia Darma Nasution
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2441

Analisis Determinan Harga Saham Perusahaan Sektor Agriculture Yang Terdaftar Di Bursa Efek Indonesia Puja Rizqy Ramadhan; Dito Aditia Darma Nasution
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5569

This research was conducted to find out how the influence of return on assets, earnings per share, and debt to asset ratio on stock prices in agriculture sector companies listed on the Indonesia Stock Exchange. The population in this research amounted to 21 agricultural companies with a sample of 18 companies. This research used secondary data taken from idx.co.id with data used from 2014-2018. This research used quantitative data with multiple linear regression models. The results showed that the return on assets and debt to assets ratio partially had a negative and significant effect on the stock prices of agriculture companies, while the earnings per share had a positive and significant effect on the prices of shares of agriculture companies. Simultaneous return on assets, earnings per share, and debt to asset ratios had a significant effect on the prices of agricultural companies Return on assets, earnings per share and debt to asset ratio contributed 82.3% in the formation of stock prices, while the remaining 17.7% was obtained from other factors. Stock prices had a very close relationship to return on assets, earnings per share, and debt to asset ratio.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DEVIDEN PADA PERUSAHAAN LQ 45 Dito Aditia Darma Nasution; Puja Rizqy Ramadhan
Bisnis-Net Vol 3, No 1 (2020)
Publisher : Universitas Dharmawangsa

IMPLEMENTASI PENGELOLAAN KEUANGAN DESA PADA APBDES DI DESA PENARA KEBUN KECAMATAN TANJUNG MORAWA Dito Aditia Darma Nasution
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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

The phenomena and problems in managing village finances can be seen in the implementation in the Village Revenue and Expenditure Budget which implementation is not in accordance with the provisions of Permendagri 113 of 2014 concerning village financial. The purpose of this study was to determine the reality of the implementation of financial management of the village of Penara Kebun in Tanjung Morawa District, Deli Serdang Regency based on Permendagri 113 of 2014 on village financial management. The research is descriptive with a qualitative approach, research data obtained through in-depth interviews, observation, and documentation studies. This study was analyzed using the Case Study method. The results of the study indicate that the Penara Kebun Village has not fully complied with the provisions of the regulation in financial management during the implementation of the Village Revenue and Expenditure Budget. This requires synergy between the district and sub-district governments in terms of assistance and supervision of village finance providers.

ANALISIS PENGARUH SDM, INSENTIF DAN SARANA PENDUKUNG TERHADAP IMPLEMENTASI SAP BERBASIS AKRUAL PADA PEMERINTAH PROVINSI SUMATERA UTARA Dito Aditia Darma Nasution
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 1 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.68 KB)

Penelitian ini bertujuan untuk menganalisis pengaruh SDM, Insentif dan Sarana Pendukung terhadap implementasi SAP berbasis akrual pada Pemerintah Provinsi Sumatera Utara. Jenis penelitian yang digunakan adalah penelitian asosiatif/hubungan. Populasi dalam penelitian ini berjumlah 34 Satuan Kerja Perangkat Daerah di Pemerintah Provinsi Sumatera Utara dan yang menjadi sampel penelitian berjumlah 102 yang meliputi Pejabat Penatausahaan Keuangan, Bendahara Pengeluaran, dan Staf Keuangan. Sumber data penelitian ini adalah data primer dengan menggunakan instrument penelitian berupa kuesioner. Metode pengumpulan data yang digunakan adalah penelitian survey. Penelitian ini menggunakan analisis regresi linear berganda untuk analisis statistik dan model regresi telah diuji terlebih dahulu dalam uji asumsi klasik. Hasil penelitian menunjukkan bahwa pengujian secara parsial SDM berpengaruh positif signifikan terhadap implementasi SAP berbasis akrual, insentif berpengaruh positif signifikan terhadap implementasi SAP berbasis akrual, dan sarana pendukung berpengaruh negatif signifikan terhadap implementasi SAP berbasis akrual. Pengujian secara simultan menunjukkan bahwa SDM, insentif, dan sarana pendukung berpengaruh signifikan terhadap implementasi SAP berbasis akrual.

Co-Authors Abdul Habib Sitompul Adnan Putra Pratama Aldian, M. Rizki Amanda Naibaho Ananda, Fadia Anastasia Eka Wardani Ancer Martati Ndraha Anggasari, Febyana Anggi Pratama Nasution Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Arwin Ashri.A.Handayani Ayunda Aulia Azani, Namira Buaya, Register Launli Chairunisa, Tengku Sheila Darwin Darwin Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Dhiva Ayu Sharanie Eky Ermal M Erlina Erlina Erlina Erlina Evan Tamaro Fadhlan Fachri Fadlian Noor Fahrum Nisa Fahrum Nisa Farida Aryani Fildzah Shabrina Galih Supraja Gulo, Yurniwati Handriyani Dwilita Hastuti, Noviana Sri Heny Nurlaili Idhar Yahya Iskandar Muda Iskandar Muda Ismail Jefri Ronaldo Junawan Juni Yanti Napitupulu Linda Asriani M.Diaz Arasta Maisyarah, Renny MARPAUNG, Tiar Vita Vera BR. Martin Yehezkiel Sianipar Mendrofa, Sabar Jaya Mika Debora Br Barus Muhammad Agus Muljanto Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Rizqy Septyandy Muthia Algarini Mutiara Aulia Lubis Nababan, Putri Enzelina Nabilah Denisa Napitupulu, Juni Yanti Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novi Faurini Nur Azizah Nurhaliza, Silvia Oktarini Khamilah Siregar Rahman, Mujibu Ramadhan, Puja Rizqy Register Launli Buaya Reni Vadia Reza Safrianto Rimba Simanjuntak Riza Milianda Kasa Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sapto Wahyudin Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sijabat, Hotman D Silvi Dwi Utari Silvi Dwi Utari Sofyan A. P., Andi Baso Soulthan Saladin Batubara Sundari Apriliani Sundari Apriliani Supraja, Galih Syahfitri, Hijriah Yana Syari, Meilya Evita Ujung, Jhonny Tumpal Parulian Vadia, Reni Vina Arnita Wahyu, Ahmad Braja Wahyudin, Sapto Welly, Yerisma Wiwik Handayani Yani, Isbet Yoriesto Stefhen Zainatun Nisa Zamroni, Ahmad Zebua, Totona Berkat Elsuran

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