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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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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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

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

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 2026
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.
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Abrich H Adinata, Alvadila Dwi Adinda Desi Saputri Adinda Ramadhani Adnan Putra Pratama Adnan Putra Pratama Agita Trianto Agus Tripriyono Ahmad Syarif Ahmad Zamroni Aldian, M. Rizki Alya Ramadhani Amanda Naibaho Amin Harahap Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Anastasya Caroline Vebriani Ancer Martati Ndraha Andi Baso Sofyan A.P 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 Annisa Syahrani Antonius Piaman Telaumbanua Anugrah Mardiah Putri Ardyn Sari Sinaga Ari Antonius Sibarani Arief Nurhidayat Arwin Ashri.A.Handayani Aulia, Nurmarsya Ayu Kuria Sari Ayu Kurnia Sari 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 Buaya, Register Launli Bunga Hafizah Raihani Chairunisa, Tengku Sheila Citra Nurdiana Cyndi Varelie Damanik, Annisa Fajariah Damanik, Dini Aulia Br Damayanti, Asty Tyty Danu Tribowo 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 Dinda Widayanti 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 Farida Aryani Fauzi Aulia Akbar Fazru Muwazir Siregar Fildzah Shabrina Frendy Sihotang Galih Supraja Gani Gemilang Gina Ariesta Gobel Glen Hasian Marpaung Grace Jasmine Sinaga Gress Sitompul Gulo, Yurniwati Gunawan Gunawan Hairani Siregar Haka Haka Halimah Tusakdiyah Nst Handriyani Dwilita 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 Irwanndri zandroto Irza Faridz Muhammad Iskandar Muda Iskandar Muda Iskandar Muda Ismail Jeane Seniwan Gulo Jeff Sibuea Jefri Ronaldo Jessica Dwi Yolanda Pandiangan Jihan Galib Al-hadad Juli Arti Waruwu Junawan Junawan Juni Yanti Napitupulu Juni Yanti Napitupulu Kartika Novelia Nababan Kesia Manalu Khairani Agustin Khairani Siregar Khairunnisa Khanif Amar Lubis Kharisda Novtri Gratia Gulo Kristin Paulina Kurnia, Putri Kurniawan Dawolo Lasmian Panjaitan Lastri Silaban Linda Asriani Llili Aprilliani Lubis, Mutiara Aulia Lucas Medianov Grand Lusi Winda Silaban Lutfiah Adinda Azahara 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 Miftha Rizkina Mika Debora Br Barus Mika Debora Br Barus Minar Berutu Muhammad Agus Muljanto Muhammad Arifin Harahap Muhammad Arsyad Hawari Muchsin Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Ricky Gunawan Muhammad Rizqy Septyandy Muhammad Tegar Dwinata Muharrammaini, Ulfa Mujibu Rahman 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 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 Prilia Astari Puteri Amelia Chaida Putri Oktavia Putri Salsabila Siregar Rafi Husni Alfajri Siregar Rafli alif k Raihatunnisa Bangun Ramadhan, Puja Rizqy Rania Rizqi Register Launli Buaya Renaldi Panjaitan Reni Vadia Renny Maisyarah Reva Putri Arihan Reza Safrianto Rijal Mahmuda Phona Rika Armayanti Rimba Simanjuntak Rinawati Tumanggor Risanda E. Simanjuntak Risky Syahputra Rivaldy Amor Naposo Harahap Riza Milianda Kasa Rizki Nanda Fauzi Harahap Romadu Simanullang Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sangkot Khadijah Saptia Wulan Dini Sapto Wahyudin Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sebayang, Vivi Febyani Sembiring, Celly Shetyana Br Sembiring, Dealova Venolika Br Sembiring, Egia Mintania Sri Rezeki Serdiani Munthe Sihombing, Ika Sijabat, Hotman D Silvi Dwi Utari Sinaga, Eben Ezer Sinaga, Ester Siti Arifah Siti Nur Fadhilah Nasution Siti Rahmah Sitompul, Friska Sitompul, Gress Sofa, Aulia Rizka Sonia Arapenta br Purba Soulthan Saladin Batubara Stefany Gabriella Sundari Apriliani Supraja, Galih Surbakti, Ari Saputra Syahfitri, Amanda Syahfitri, Hijriah Yana Syari, Meilya Evita Tagor Putra Sebayang Tambunan, Icha Tamara Tarigan, Resa Kania Br Tety Januarti Tomi Kusmanto Gulo Tri Hayati Tri Putrianis Laia Ujung, Jhonny Tumpal Parulian Ulfa Muharrammaini 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 Yesi Rahmawati 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