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Dito Aditia Darma Nasution
Universitas Pembangunan Panca Budi
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Analysis of Factors Causing Professional Ethics Violations among Civil Servants (ASN): A Systematic Literature Review (SLR) Approach Nst, Dito Aditia Darma; Renaldi Panjaitan; Dinar Rizki; Muhammad Arifin Harahap; Mahza Sitorus; Ika Agustina Siahaan; Khairunnisa
Journal of Scientific Insights Vol. 3 No. 1 (2026): February
Publisher : Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/jsi.v3i1.669

Abstract

This study aims to analyze the factors causing professional ethics violations among Civil Servants (ASN) through a Systematic Literature Review (SLR) approach. A total of 27 articles published between 2020 and 2025 were reviewed from Google Scholar, Scopus, DOAJ, and Sinta databases. The thematic synthesis revealed four main factors contributing to ethical violations: weak individual moral awareness, permissive organizational culture, weak supervision systems, and socio-political pressures. This analysis integrates the Theory of Planned Behavior, Virtue Ethics, and Agency Theory to explain the roots of unethical behavior among civil servants from both individual and structural perspectives. Theoretically, this study maps the dynamics of ethical behavior among civil servants, while practically offering recommendations for strengthening ethical leadership, integrity training, and value-based internal control systems. The findings emphasize the importance of professional ethics as the foundation of an integrity-driven and accountable public bureaucracy.
Analysis of Factors Affecting Public Sector Audit Quality in Indonesia Nst, Dito Aditia Darma; Dinar Rizki; Khairunisa; Mahza; Ika Agustina Siahaa
Journal of Scientific Insights Vol. 3 No. 1 (2026): February
Publisher : Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/jsi.v3i1.670

Abstract

Public sector auditing plays a crucial role in ensuring accountability and transparency in the management of state finances. However, the quality of audits across government institutions remains uneven and is influenced by auditor competence, independence, understanding of audit standards, and the effectiveness of internal supervision. This study aims to identify issues in public sector auditing and analyze the factors affecting audit quality. The method employed is a literature review of relevant studies and regulations. The findings indicate that auditor competence and independence are the most decisive factors in improving the quality of public sector audits.
Professional Ethics And Transparency In Msme Assistance Programs In North Sumatra Dito Aditia Nst; Alifah Humairah; Faradiba Ulfa Purba; Biwi Cahya Wigrha; Lidia Wanti Siregar; Akmal Haidir Silalahi; Shania Gracesia Br Gintin
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 2: April 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i2.10156

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a key role as the main driver of the economy in North Sumatra, especially in ensuring stability after the pandemic. Although the local government has allocated billions of rupiah for capital and infrastructure support, the implementation of these programs is still hampered by issues of professional ethics and a lack of transparency. This study aims to assess the implementation of the code of ethics and information disclosure in MSME strengthening programs in the area. Using a descriptive qualitative method, this research found significant differences between the policies established and the reality in the field. Serious issues such as allegations of misuse of grant funds for the construction of MSME Square and acts of intimidation by officials against small business owners are major obstacles. The results of this study show that the success of government assistance is not only determined by the amount of funds available, but is also greatly influenced by the integrity of employees and ease of access to information for the community. This study recommends the need for an independent monitoring system and digitization of information to restore the trust of MSME actors and ensure more inclusive and responsible economic growth.
The Role of Human Resources Management in Improving the Performance of Employees of the Social and Community Empowerment Service of Samarinda City Zainatun Nisa; Dito Aditia Darma Nasution
Journal of Indonesian Management Vol. 3 No. 2 (2023): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v3i2.1368

Abstract

Position planning, workforce planning, recruitment and selection, training and development, career planning, work performance evaluation, and transparent compensation are all aspects of human resource management, or HRM. The study employs a qualitative approach. Research site: Samarinda City Jl., Office of Social Affairs and Community Empowerment Dahlia False 12, Kec, Bugis 75121 in the city of Samarinda, East Kalimantan. Researchers have discovered that the Samarinda City Social and Community Empowerment Service’s human resource management plays a significant role in boosting employee performance. Performance.
Peran Etika Profesi dalam Pengambilan Keputusan Manajerial :Analisis pada Fungsi Rekrutmen dan Seleksi SDM Dito Aditia Darma; Hari Adrian Tarigan; Hendra Setiawan; Rafi Husni Alfajri Siregar; Zulkifli
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1043

Abstract

                Professional ethics plays a crucial role in managerial decision-making, particularly in the recruitment and selection of human resources (HR). This study aims to analyze the influence of professional ethics principles on the decision-making process in selecting suitable candidates, maintaining organizational integrity, and creating a fair and transparent work environment. The research employed a descriptive qualitative approach, with data collected through in-depth interviews with HR managers, observation of recruitment processes, and analysis of company policy documents related to codes of ethics and selection procedures. The findings indicate that the implementation of professional ethics has a significant impact on the quality of managerial decisions, including the reduction of bias, increased objectivity, and compliance with labor laws and regulations. Furthermore, professional ethics contributes to strengthening internal and external trust in the organization, enhancing corporate reputation, and supporting the sustainability of professional HR management. This study recommends that organizations consistently disseminate and enforce professional ethics standards, provide training for recruitment managers, and implement evaluation and monitoring mechanisms at every stage of the selection process. Thus, integrating professional ethics into managerial decision-making serves as a strategic foundation for the effectiveness and sustainability of the HR function.
Penerapan Model Regresi Linear dalam Optimalisasi Pemupukan pada Tanaman Padi di Kalimantan Timur Br Barus, Mika Debora; Harahap, Amin; Darma Nasution, Dito Aditia
Sepren Vol 7 No 02 (2026): Edisi Mei 2026
Publisher : Prodi Pendidikan Matematika FKIP Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/sepren.v7i02.2133

Abstract

Pemupukan merupakan salah satu faktor penting dalam meningkatkan produktivitas tanaman padi. Namun, penggunaan pupuk yang tidak tepat dapat menyebabkan pemborosan biaya dan pencemaran lingkungan. Penelitian ini bertujuan untuk mengembangkan model regresi linear yang dapat mengoptimalkan dosis pemupukan berdasarkan karakteristik lahan di Kalimantan Timur. Penelitian dilakukan di tiga lokasi sentra produksi padi dengan mengambil 120 sampel petani. Variabel yang diamati meliputi dosis pupuk nitrogen (N), fosfor (P), kalium (K), serta hasil panen padi (ton/ha). Data dianalisis menggunakan metode regresi linear berganda dengan software SPSS 26. Hasil penelitian menunjukkan bahwa model regresi yang dihasilkan memiliki nilai R² = 0,847 dengan persamaan Y = 2,345 + 0,0125X₁ + 0,0089X₂ + 0,0067X₃. Uji F menunjukkan nilai signifikansi 0,000 (p<0,05) yang berarti model regresi layak digunakan. Dosis optimum pupuk yang direkomendasikan adalah N = 180 kg/ha, P₂O₅ = 90 kg/ha, dan K₂O = 60 kg/ha dengan prediksi hasil panen 6,45 ton/ha. Penerapan model ini dapat meningkatkan efisiensi pemupukan sebesar 23% dan mengurangi biaya produksi hingga 15%.
Etika Profesi dalam Mendukung Peran Manajemen Sumber Daya Manusia dalam Meningkatkan Employee Engagement di Era Digitalisasi Pane, Alya Rusana; Nabila, Nabila; Azhari, Nabila; Tarigan, Resa Kania Br; Syahfitri, Amanda; Aulia, Nurmarsya; Darma, Dito Aditia
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.35979

Abstract

Perkembangan digitalisasi di dunia kerja membawa perubahan signifikan dalam pengelolaan sumber daya manusia (MSDM), khususnya dalam meningkatkan keterlibatan (engagement), motivasi, dan produktivitas karyawan. Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi HR yang dikelola oleh MSDM terhadap kinerja organisasi, dengan fokus pada pemanfaatan teknologi dalam monitoring kinerja, pelaporan, dan pengembangan kompetensi karyawan. Selain itu, penelitian ini menekankan pentingnya Etika Profesi sebagai kerangka kerja yang mendasari implementasi sistem digital HR. Metode penelitian yang digunakan adalah kualitatif deskriptif melalui observasi, wawancara mendalam, dan studi dokumentasi. Analisis data dilakukan untuk memahami pengalaman dan persepsi karyawan, efektivitas sistem digital HR, serta kepatuhan praktik digitalisasi terhadap prinsip-prinsip Etika Profesi, khususnya terkait privasi data dan keadilan algoritmik. Hasil penelitian menunjukkan bahwa digitalisasi HR mempermudah akses informasi pekerjaan, meningkatkan feedback real-time, memotivasi karyawan, dan memfasilitasi pengambilan keputusan berbasis data oleh manajer, sehingga produktivitas dan kualitas output organisasi meningkat secara signifikan. Ditemukan pula bahwa penerapan Etika Profesi melalui kebijakan transparansi penggunaan data dan mekanisme audit terhadap bias sistem monitoring kinerja memperkuat rasa percaya (trust) karyawan terhadap sistem digital, yang pada akhirnya meningkatkan engagement mereka.
Community Participation in the Planning and Preparation of the APBDes: An Analysis of Village Deliberation Practices in One Village in Medan City in the 2023-2024 Fiscal Year Muhammad, Irza Faridz; Nst, Dito Aditia Darma
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1628

Abstract

This study analyzes community participation in the planning and preparation of the APBDes in Suka Maju Village, Medan Denai District, Medan City, for the 2023-2024 period. With a qualitative approach, data was collected through in-depth interviews, field observations, short questionnaires, and APBDes documentation. The findings show that residents are actively proposing especially for infrastructure needs that have a direct impact; However, their influence on the composition of the final budget is incremental. Driving factors include pro-participatory leadership of village heads and local communication channels, while the main drivers are low budget literacy, less representative implementation times, limited access to detailed documents, and centralized decision-making practices. The analysis revealed that citizens' proposals tended to be recognized on the priority list, but technical verification, the drafting of the RAB, and the dynamics of informal lobbying determined the continuation of funding. The study recommends increasing citizens' budget literacy, training in RAB preparation for village officials, and strengthening document transparency to strengthen meaningful participation that has an impact on village expenditure allocation.
The Effects of Budget Transparency, Human Resource Quality, and Information Technology on Village Financial Management in All Villages of Batang Serangan District Langkat Regency Agustin, Khairani; Nasution, Dito Aditia Darma; Rizkina, Miftha
Journal of Research in Social Science and Humanities Vol 5, No 3 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.533

Abstract

This study aims to examine the influence of budget transparency, human resource quality, and information technology on village financial management in Batang Serangan District Langkat Regency. This study is a causal associative research using a quantitative approach. The sample in this study consisted of 62 village officials from 7 villages in Batang Serangan District. The data collection technique used a questionnaire measured with a Likert scale. This study used multiple linear regression analysis techniques with the help of IBM SPSS Statistics Version 31 software. The research results indicate that partially, budget transparency has a positive and significant effect on village financial management (significance value 0.0150.05). Human resource quality partially has a positive and significant effect on village financial management (significance value 0.009 0.05). Similarly, information technology partially has a positive and significant effect on village financial management (significance value 0.007 0.05) and becomes the most influential variable with an Adjusted R Square of 0.792 or 79.2%. Simultaneously, budget transparency, the quality of human resources, and information technology have a positive and significant effect on village financial management (significance value ,0010.05).
Analysis Of Financial Performance On The Realization Of Regional Revenue And Expenditure Budget Reports In The Provincial Government Of North Sumatra For The Year 2019-2022 Siregar, Putri Salsabila; Junawan, Junawan; Nasution, Dito Aditia Darma
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.v5i2.11005

Abstract

This study examines the financial performance of the Government of North Sumatra from 2019 to 2022, focusing on the Revenue and Expenditure Realization Reports (LRA). The analysis uses financial ratios, including the effectiveness of Local Revenue (PAD), financial efficiency, and financial independence, to evaluate budget performance. Findings reveal that the government faced fluctuations in revenue and expenditure realizations, with notable trends in PAD effectiveness, which exceeded planned targets in 2021 and 2022. These outcomes underscore improvements in the local government's ability to manage and optimize revenue, even amidst challenges such as the COVID-19 pandemic. The study emphasizes the importance of efficient financial management for sustaining development and ensuring fiscal autonomy.
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Abrich H Adinata, Alvadila Dwi Adinda Desi Saputri Adinda Ramadhani Agita Trianto Agustin, Khairani Ahmad Syarif Akmal Haidir Silalahi Aldian, M. Rizki Alifah Humairah Alya Ramadhani Amanda Naibaho Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Anastasya Caroline Vebriani Ancer Martati Ndraha Andini Putri Lestari Andreas Nainggolan Andryan Gandung Anggasari, Febyana Anggi Pratama Nasution Anggraini, Rafika Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Gunawan Annisa Ramadhani Ardyn Sari Sinaga Ari Antonius Sibarani Arief Nurhidayat Arwin Ashri.A.Handayani Astari, Prilia Aulia, Nurmarsya Ayunda Aulia Ayunda Aulia Azani, Namira Azhari, Nabila Azun frinaldi meha Azzahra, Fathonah Azzahra, Syakirah Bagas Indrianto Prasetio Beby Citra Andini Bella Cyintia Maramis Bella Viona Sitompul Biwi Cahya Wigrha Buaya, Register Launli Bunga Hafizah Raihani Chairunisa, Tengku Sheila Citra Nurdiana Cyndi Varelie Damanik, Annisa Fajariah Damanik, Dini Aulia Br Damayanti, Asty Tyty Darwin Darwin Dativa Dionisa Barus Daulay, Badriah Debby Yohanna Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Defri Dwi Saputra Dewi Apriliya Ritonga Dewi Husnainy Dheo Pradika Dhira Ahzara Permata Dhiva Ayu Sharanie Dinar Rizki Diva Maulidia Eka Kurniati Eka Novika br bukit Eky Ermal M Erlina Erlina Erlina Erlina Evan Tamaro Evi Beatric Dewi Zebua Fadhlan Fachri Fadlian Noor Fahrezi, Muhammad Rizky Fahrum Nisa Fahrum Nisa Fanny Dwi Cahya Faradiba Ulfa Purba Fauzi Aulia Akbar Fazru Muwazir Siregar Fildzah Shabrina Frendy Sihotang Galih Supraja Gani Gemilang Gina Ariesta Gobel Glen Hasian Marpaung Grace Jasmine Sinaga Gulo, Yurniwati Gunawan Gunawan Hairani Siregar Haka Haka Halimah Tusakdiyah Nst Handriyani Dwilita Harahap, Amin Hari Adrian Tarigan Hastuti, Noviana Sri Hayuri Maulana HENDRA SETIAWAN Heny Nurlaili Hutahaean, Sondang Lastiur Idhar Yahya Iin Sri Ayu Sihotang Ika Agustina Siahaa Ika Agustina Siahaan Irawan Irawan Irwanndri zandroto Iskandar Muda Iskandar Muda Ismail Jeane Seniwan Gulo Jefri Ronaldo Jessica Dwi Yolanda Pandiangan Jihan Galib Al-hadad Junawan Junawan Junawan, Junawan Juni Yanti Napitupulu Kartika Novelia Nababan Kesia Manalu Khairani Siregar Khairunnisa Khanif Amar Lubis Kharisda Novtri Gratia Gulo Kristin Paulina Kurnia, Putri Kurniawan Dawolo Lasmian Panjaitan Lidia Wanti Siregar Linda Asriani Lubis, Mutiara Aulia Lucas Medianov Grand Lusi Winda Silaban M. Satya Adifka M.Diaz Arasta Mahza Mahza Sitorus 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 Arifin Harahap Muhammad Arsyad Hawari Muchsin Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Ricky Gunawan Muhammad Tegar Dwinata Muhammad, Irza Faridz Muharrammaini, Ulfa Munthe, Emi Dewi Putri Muthia Algarini Nababan, Putri Enzelina Nabila, Nabila Nabilah Denisa Nabilah Syaharani Najwa Rahmadini Nana Wahyuni Nany Erasti Sianturi Napitupulu, Juni Yanti Nasution, Siti Nur Fadhilah Nathanael Marvelino Saragih Sidauruk Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novanda, Arya Novi Elmilawaty Novi Faurini Novriyan, Nadilla Nur Aisyah Nur Azizah Nurhaliza, Silvia Nurhidayah Dalimunthe Nurul Aulia Rizki Pane, Alya Rusana Permata, Suarika Diah Puteri Amelia Chaida Putri Oktavia Rafi Husni Alfajri Siregar Rafli alif k Raihatunnisa Bangun Ramadhan, Puja Rizqy Register Launli Buaya Renaldi Panjaitan Reni Vadia Renny Maisyarah Reva Putri Arihan Reza Safrianto Rijal Mahmuda Phona Rika Armayanti Rimba Simanjuntak Risanda E. Simanjuntak Risky Syahputra Rivaldy Amor Naposo Harahap Riza Milianda Kasa Rizki Nanda Fauzi Harahap Rizkina, Miftha Romadu Simanullang Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sangkot Khadijah Saptia Wulan Dini Sapto Wahyudin Sara Melati Octania Br Lumbanraja Sari, Ayu Kuria Sari, Meigia Nidya Sebayang, Saimara Sebayang, Vivi Febyani Sembiring, Celly Shetyana Br Sembiring, Dealova Venolika Br Sembiring, Egia Mintania Sri Rezeki Serdiani Munthe Shania Gracesia Br Gintin Sihombing, Ika Sijabat, Hotman D Silvi Dwi Utari Sinaga, Eben Ezer Sinaga, Ester Siregar, Putri Salsabila Siti Rahmah Sitompul, Friska Sitompul, Gress Sofa, Aulia Rizka Sonia Arapenta br Purba Soulthan Saladin Batubara Sundari Apriliani Supraja, Galih Surbakti, Ari Saputra Syahfitri, Amanda Syahfitri, Hijriah Yana Syahrani, Annisa Syari, Meilya Evita Tagor Putra Sebayang Tambunan, Icha Tamara Tarigan, Resa Kania Br Tety Januarti Tomi Kusmanto Gulo Tri Hayati Tri Putrianis Laia Tribowo, Danu Tripriyono, Agus Ujung, Jhonny Tumpal Parulian Uli Greace Ananda Sitorus Vadia, Reni Viktor D J Buulolo Vina Arnita Wahyu, Ahmad Braja Wahyudin, Sapto Whildan witjaksana Wiwik Handayani Yani, Isbet Yerisma Welly Yoan Paquita R.G Yohana Ewicha Br Harianja Yoriesto Stefhen Yusnita Nasution Yusril Fahri Zainatun Nisa Zebua, Totona Berkat Elsuran Ziqra Elfhadjri Zulkifli ⁠Firhan Sudrajat