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Dito Aditia Darma Nasution
Universitas Pembangunan Panca Budi
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 Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Veterinary Other

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Analysis of the Implementation of the Government Internal Control System (SPIP) in the Tebing Tinggi City Government Dito Aditia Darma Nasution; Yohana Ewicha Br Harianja; Lasmian Panjaitan; Hairani Siregar; Tri Putrianis Laia
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the implementation of the Government Internal Control System (Sistem Pengendalian Intern Pemerintah/SPIP) in the Tebing Tinggi City Government and to assess the alignment between normative regulations and practical implementation in local government administration. This study employs a qualitative research design with a case study approach. Data were collected through document analysis of laws and regulations, SPIP evaluation reports, audit reports, performance reports, and other relevant supporting documents. Data analysis was conducted by comparing SPIP implementation standards as stipulated in Government Regulation Number 60 of 2008 with the actual conditions of implementation in the Tebing Tinggi City Government, based on the five elements of SPIP: control environment, risk assessment, control activities, information and communication, and monitoring. The findings are expected to provide empirical evidence on the level of SPIP implementation and identify key challenges in its application, serving as a basis for formulating strategic recommendations to strengthen internal control systems in order to enhance accountability and improve the quality of local government governance.
Determinants of Audit Quality in the Public Sector Sangkot Khadijah; Yusnita Nasution; Dewi Husnainy; Gina Ariesta Gobel; Dito Aditia Darma Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Audit quality plays a vital role in strengthening accountability and improving financial governance in the public sector. High-quality audits are essential to ensure transparency, reliability of financial information, and public trust in government institutions. However, studies examining audit quality in the public sector, particularly in Indonesia, remain relatively limited compared to the extensive body of research focusing on the private sector. This study aims to systematically review and synthesize the existing literature related to the determinants of audit quality in the public sector. The research method employed is a literature review of national and international scholarly articles published between 2017 and 2021. The review results indicate that public sector audit quality is influenced by several key factors, including auditor competence and independence, professional skepticism, compliance with auditing standards and professional ethics, auditor motivation, and time budget pressure. In addition, the work environment and limitations in resources, which are commonly encountered in public sector institutions, also significantly affect audit quality. Furthermore, the unique characteristics of the public sector, such as regulatory complexity and public accountability demands, influence both the conceptualization and measurement of audit quality. This study is expected to provide a theoretical foundation for the development of a conceptual framework for public sector audit quality and to contribute to improving audit practices, governance, and accountability in public financial management.
ANALYSIS OF THE INTERNAL CONTROL SYSTEM FOR FIXED ASSETS AT THE DEPARTMENT OF INDUSTRY, TRADE, ENERGY AND MINERAL RESOURCES OF NORTH SUMATRA PROVINCE Dito Aditia Darma Nasution; Diva Maulidia; Nurhidayah Dalimunthe; Reva Putri Arihan; Bella Viona Sitompul
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine whether the internal control system for fixed assets at the North Sumatra Provincial Office of Industry, Trade, Energy, and Mineral Resources complies with the components of the internal control system according to Government Regulation No. 60 of 2008. The types of data used are primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation. The data was analyzed using qualitative descriptive methods. The results of the study indicate that the implementation of the internal control system for fixed assets at the North Sumatra Provincial Office of Industry, Trade, Energy and Mineral Resources is in accordance with the components of the internal control system as stipulated in Government Regulation No. 60 of 2008, except for the control activities component of the physical control subcomponent of assets, the risk assessment component, and the monitoring component, which still have weaknesses such as asset loss and damage due to the lack of optimal physical supervision of assets.
The Role of Tax Audits in Enhancing Regional Taxpayer Compliance Dito Aditia Darma Nst; Irwanndri zandroto; Viktor D J Buulolo; Azun frinaldi meha; Nur Aisyah
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.695

Abstract

Local taxpayer compliance is one of the key factors in achieving sustainable growth in regional tax revenues. However, the level of taxpayer compliance continues to face various challenges, including low tax awareness, limited supervision, and weak enforcement of local tax regulations. Tax audits function as a supervisory instrument aimed at ensuring that taxpayers comply with the prevailing regional tax laws and regulations. This study aims to analyze the role of tax audits in enhancing local taxpayer compliance and to identify factors that influence the effectiveness of tax audit implementation. The research employs a quantitative approach using a survey method, in which data are collected through questionnaires distributed to local taxpayers and regional tax administration officials. The collected data are analyzed using descriptive and inferential statistical techniques to examine the relationship between tax audit implementation and the level of taxpayer compliance. The expected findings indicate that tax audits play a positive and significant role in improving local taxpayer compliance, both in terms of formal and material compliance. Furthermore, this study is expected to provide recommendations for local governments to improve the quality of tax audit implementation as an effort to optimize regional tax revenues and strengthen transparent and accountable local tax governance.
Analisis Corporate Social Responsibility, Risiko, dan Corporate Governance terhadap Corporate Image (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2022-2024) Surbakti, Ari Saputra; Sihombing, Ika; Martina, Dwy Happy; Kurnia, Putri; Sinaga, Eben Ezer; Sinaga, Ester; Nasution, Dito Aditia Darma
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8131

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap corporate image dengan risiko dan corporate governance sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Jumlah observasi sebanyak 207 pengamatan dengan menggunakan metode regresi linear berganda. Data diperoleh dari laporan keuangan dan tahunan perusahaan pada periode 2022-2024. Variabel dependen penelitian ini adalah corporate image. Variabel independen penelitian ini adalah corporate social responsibility. Variabel intervening penelitian ini adalah risiko sistematis, risiko sistematis dan corporate governance. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh negatif signifikan terhadap risiko tidak sistematis, corporate social responsibility tidak berpengaruh signifikan terhadap risiko sistematis, corporate social responsibility berpengaruh positif signifikan terhadap corporate governance, risiko tidak sistematis berpengaruh negatif signifikan terhadap corporate image, risiko sistematis tidak berpengaruh signifikan terhadap corporate image, corporate governance berpengaruh negatif signifikan terhadap corporate image, corporate social responsibility berpengaruh positif signifikan terhadap coorporate image. Variabel kontrol leverage berpengaruh negatif signifikan terhadap corporate image, serta ukuran perusahaan tidak berpengaruh signifikan terhadap corporate image
Integritas di Balik Layar: Mengapa Etika adalah Fondasi Utama Manajemen Sumber Daya Alam Damanik, Dini Aulia Br; Nasution, Dito Aditia Darma
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8482

Abstract

This article aims to conceptually examine the role of professional ethics in Human Resource Management (HRM) practices and its implications for practitioner integrity, organizational justice, and organizational sustainability. This study adopts a qualitative approach using a literature review method by analyzing relevant primary and secondary sources related to HRM ethics. The findings indicate that professional ethics constitute a strategic foundation underlying HRM policies and practices, particularly in decision-making processes concerning employees’ rights, obligations, and dignity. The integrity of HR practitioners plays a crucial role in building employee trust, strengthening organizational commitment, and fostering an ethical and transparent work culture. Furthermore, ethical challenges in the digital era, including data privacy protection and the risk of algorithmic bias, require high levels of ethical literacy among HR professionals. This article concludes that strengthening professional ethics in HRM is essential not only for organizational effectiveness but also for dignified and sustainable human resource governance
The role of auditor independence, integrity, competence and professionalism in improving audit quality to strengthen government transparency and accountability Nst, Dito Aditia Darma; Nasution, Siti Nur Fadhilah; Syahrani, Annisa; Astari, Prilia
Economic: Journal Economic and Business Vol. 5 No. 1 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i1.1422

Abstract

Transparency and accountability are key principles of good governance, particularly in the management of state finances. Public sector audits play a strategic role in ensuring the reliability of government financial reports and enhancing public trust. However, the paradox of audit quality is still common, where government entities obtain an Unqualified Opinion (WTP) but still face financial irregularities. This situation indicates that audit quality is determined not only by the audit results but also by the characteristics of the auditor. This study aims to examine the role of auditor independence, integrity, competence, and professionalism in improving audit quality and their implications for strengthening government transparency and accountability. The research method used is a literature review by analyzing audit textbooks, national scientific journals, and regulations related to public sector audits descriptively and critically. The study results indicate that auditor independence and integrity are the main foundations in maintaining the objectivity and credibility of audits, while competence and professionalism play a role in ensuring the accuracy of audit procedures and the quality of recommendations. These four factors simultaneously improve audit quality and contribute significantly to strengthening transparency and accountability in government financial management.
PROFESSIONAL ETHICS OF CIVIL SERVANTS AS PUBLIC SERVANTS CASE STUDY OF ONE-DOOR INTEGRATED SERVICES AT THE MANDAILING NATAL DISTRICT PROSECUTOR'S OFFICE BRANCH IN NATAL Ari Antonius Sibarani; Debby Yohanna; Gani Gemilang; Kharisda Novtri Gratia Gulo; Miftahul Jannah Rahmatus Sani Simatupang; Dito Aditia Darma Nst
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 7 No. 2 (2025): 10th IHERT (2025): IHERT (2025) SECOND ISSUE: International Conference on Healt
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v7i2.535

Abstract

This study aims to analyze the legal basis for public services and the State Civil Apparatus, as well as the implementation of the One-Stop Integrated Service (PTSP) at the Mandailing Natal District Attorney's Office Branch in Natal. This study uses a normative research method with a legislative and conceptual approach, while data is collected through a literature review of laws, technical regulations, institutional documents, scientific journals, and other relevant literature. The focus of the research is directed at examining Law Number 25 of 2009 concerning Public Services and Law Number 20 of 2023 concerning State Civil Apparatus as a normative framework that regulates the principles of transparency, accountability, professionalism, and good governance in the provision of public services. The results of the study indicate that normatively, both laws have provided a strong foundation for the implementation of a quality PTSP and are oriented towards improving legal services. However, the implementation of PTSP at the Mandailing Natal District Attorney's Office Branch still faces several obstacles, including limited human resources, less than optimal use of information technology, inadequate service facilities, and weak guarantees of certainty regarding service time and costs. Furthermore, the non-issuance of a Government Regulation as the implementing regulation for the 2023 Civil Servant Law creates legal uncertainty that could potentially hinder the consistency of the service system. Overall, this study concludes that while the One-Stop Integrated Service (PTSP) has had a positive impact on service effectiveness, regulatory improvements, increased human resource capacity, and facility optimization are needed to ensure more professional, efficient, and integrated public services within the prosecutor's office.
Analisis Peran Etika Profesi Dalam Meningkatkan Budaya Kerja Sebagai Penguatan Manajemen SDM: Studi Literatur Review Adinda Desi Saputri; Evi Beatric Dewi Zebua; Halimah Tusakdiyah Nst; Agita Trianto; Bagas Indrianto Prasetio; ⁠Firhan Sudrajat; Dito Aditia Darma
MERDEKA : Jurnal Ilmiah Multidisiplin Vol. 3 No. 3 (2026): Februari
Publisher : PT PUBLIKASI INSPIRASI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/merdeka.v3i3.6829

Abstract

This study examines the increasing organizational need to strengthen a culture of integrity by internalizing professional ethics within human resource management (HRM). Persistent issues such as ethical violations, unfair practices, and a lack of professionalism indicate that moral values have not yet been fully embedded in shaping productive and sustainable work behavior. The purpose of this study is to analyze the role of professional ethics in improving work culture as a reinforcement of HRM through an extensive review of empirical and theoretical literature from national and international sources. The research adopts a library-based qualitative method, focusing on scholarly articles, books, and credible documents related to professional ethics, work culture, and contemporary HRM practices. The findings reveal four major roles of professional ethics: first, serving as a foundation for cultivating an integrity-based work culture by embedding values such as honesty, responsibility, and trustworthiness; second, guiding employees’ professional behavior through moral standards that support ethical decision-making; third, strengthening HRM systems by ensuring fair, transparent, and accountable policies; and fourth, enhancing productive work culture by fostering intrinsic motivation, discipline, and moral awareness in performing organizational tasks.  
The Role of Professional Ethics of Auditors in Maintaining the Credibility of Financial Statements and Public Trust Daulay, Badriah; Muharrammaini, Ulfa; Azzahra, Fathonah; Sembiring, Egia Mintania Sri Rezeki; Damayanti, Asty Tyty; Sitompul, Gress; Darma, Dito Aditia
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.138

Abstract

Professional ethics of auditors are the main foundation in maintaining the quality of audits and the credibility of financial statements. Financial statements used as the basis for economic decision- making require an objective, independent, and integrity audit process. This article aims to analyze the ethical role of the auditor profession in maintaining public confidence in financial statements. The methods used are literature studies on auditing textbooks, professional codes of ethics (KEPAP and IESBA), Professional Standards for Public Accountants (SPAP), as well as cases of auditor ethics violations in Indonesia and internationally. The results of the study show that integrity, independence, professional competence, and professional skepticism are the main ethical principles that have a significant effect on audit quality and the level of public trust. Strengthening ethical culture, regulatory supervision, and continuous professional education are important strategies in maintaining the credibility of the auditor profession.
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Adifka, M. Satya Adinata, Alvadila Dwi Adinda Desi Saputri Adnan Putra Pratama Agita Trianto Ahmad Syarif Akbar, Fauzi Aulia Al-hadad , Jihan Galib Aldian, M. Rizki alif k , Rafli Alya Rusana Pane Amanda Naibaho Amanda Syahfitri Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Ancer Martati Ndraha Anggasari, Febyana Anggi Pratama Nasution Anggraini, Rafika Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Ari Antonius Sibarani Armayanti, Rika Arwin Ashri.A.Handayani Astari, Prilia Ayunda Aulia Ayunda Aulia Azani, Namira Azun frinaldi meha Azzahra, Fathonah Azzahra, Syakirah Bagas Indrianto Prasetio Barus , Dativa Dionisa Bella Viona Sitompul Buaya, Register Launli Bukit, Eka Novika Br Chaida, Puteri Amelia Chairunisa, Tengku Sheila Damanik, Annisa Fajariah Damanik, Dini Aulia Br Damayanti, Asty Tyty Darwin Darwin Daulay, Badriah Dawolo, Kurniawan Debby Yohanna Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Dewi Husnainy Dhiva Ayu Sharanie Dini, Saptia Wulan Diva Maulidia Dwinata, Muhammad Tegar Eka Kurniati Eky Ermal M Elfhadjri, Ziqra Elmilawaty, Novi Erlina Erlina Erlina Erlina Evan Tamaro Evi Beatric Dewi Zebua Fadhlan Fachri Fadlian Noor Fahrezi, Muhammad Rizky Fahri, Yusril Fahrum Nisa Fahrum Nisa Farida Aryani Fildzah Shabrina Galih Supraja Gandung, Andryan Gani Gemilang Gina Ariesta Gobel Grand, Lucas Medianov Gulo , Jeane Seniwan Gulo, Tomi Kusmanto Gulo, Yurniwati Gunawan, Annisa H, Abrich Hairani Siregar Halimah Tusakdiyah Nst Handriyani Dwilita Harahap, Rivaldy Amor Naposo Harahap, Rizki Nanda Fauzi Hastuti, Noviana Sri Heny Nurlaili Hutahaean, Sondang Lastiur Idhar Yahya Irwanndri zandroto Iskandar Muda Iskandar Muda Ismail Januarti, Tety Jefri Ronaldo Junawan Junawan Juni Yanti Napitupulu Kharisda Novtri Gratia Gulo Kurnia, Putri Lasmian Panjaitan Lestari, Andini Putri Linda Asriani Lubis, Mutiara Aulia M.Diaz Arasta Manalu, Kesia Maramis, Bella Cyintia Marbun, Nancy MARPAUNG, Tiar Vita Vera BR. Martin Yehezkiel Sianipar Martina, Dwy Happy Mendrofa, Sabar Jaya Miftahul Jannah Rahmatus Sani Simatupang Mika Debora Br Barus Muhammad Agus Muljanto Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Rizqy Septyandy Muharrammaini, Ulfa Munthe, Emi Dewi Putri Munthe, Serdiani Muthia Algarini Nababan, Kartika Novelia Nababan, Putri Enzelina Nabila Azhari Nabila Nabila Nabilah Denisa Nainggolan, Andreas Napitupulu, Juni Yanti Nasution, Siti Nur Fadhilah Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novanda, Arya Novi Faurini Novriyan, Nadilla Nur Aisyah Nur Azizah Nurdiana, Citra Nurhaliza, Silvia Nurhidayah Dalimunthe Nurmarsya Aulia Paulina, Kristin Permata, Dhira Ahzara Permata, Suarika Diah Phona, Rijal Mahmuda Pradika, Dheo Purba, Sonia Arapenta br Putri Oktavia Rahman, Mujibu Raihani, Bunga Hafizah Ramadhan, Puja Rizqy Ramadhani, Alya Register Launli Buaya Reni Vadia Renny Maisyarah Resa Kania Br Tarigan Reva Putri Arihan Reza Safrianto Rimba Simanjuntak Ritonga, Dewi Apriliya Riza Milianda Kasa Rizki, Nurul Aulia Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sangkot Khadijah Sapto Wahyudin Saputra, Defri Dwi Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sebayang, Tagor Putra Sebayang, Vivi Febyani Sembiring, Celly Shetyana Br Sembiring, Dealova Venolika Br Sembiring, Egia Mintania Sri Rezeki Sihombing, Ika Sijabat, Hotman D Silaban, Lusi Winda Silvi Dwi Utari Simanullang, Romadu Sinaga, Ardyn Sari Sinaga, Eben Ezer Sinaga, Ester Siregar, Fazru Muwazir Siregar, Khairani Sitompul, Friska Sitompul, Gress Sitorus, Uli Greace Ananda Sofa, Aulia Rizka Sofyan A. P., Andi Baso Soulthan Saladin Batubara Sundari Apriliani Supraja, Galih Surbakti, Ari Saputra Syaharani , Nabilah Syahfitri, Hijriah Yana Syahputra, Risky Syahrani, Annisa Syari, Meilya Evita Tambunan, Icha Tamara Tri Putrianis Laia Tripriyono, Agus Ujung, Jhonny Tumpal Parulian Vadia, Reni Varelie , Cyndi Viktor D J Buulolo Vina Arnita Wahyu, Ahmad Braja Wahyudin, Sapto Wahyuni, Nana Welly, Yerisma witjaksana , Whildan Wiwik Handayani Yani, Isbet Yohana Ewicha Br Harianja Yoriesto Stefhen Yusnita Nasution Zainatun Nisa Zamroni, Ahmad Zebua, Totona Berkat Elsuran ⁠Firhan Sudrajat