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PENTINGNYA PERAN ETIKA BISNIS DALAM KEBERLANJUTAN PERUSAHAAN BISNIS Dito Aditia Darma Nst; Renny Maisyarah; Register Launli Buaya; Juni Yanti Napitupulu
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 6 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i6.8035

Abstract

Artikel ini membahas pentingnya etika bisnis dalam menjaga keberlanjutan perusahaan di tengah persaingan yang semakin ketat. Etika bisnis menjadi pedoman bagi pelaku usaha untuk bertindak sesuai dengan norma dan nilai yang berlaku, serta memainkan peran strategis dalam membangun kepercayaan konsumen dan pemangku kepentingan lainnya. Penelitian ini menggunakan metode kajian kepustakaan (library research) untuk menganalisis konsep, peran, dan dampak etika bisnis dalam berbagai fungsi perusahaan, seperti akuntansi, keuangan, produksi, pemasaran, dan teknologi informasi. Temuan menunjukkan bahwa pelanggaran etika dapat merusak reputasi dan keberlangsungan perusahaan, sementara penerapan etika yang konsisten mendorong daya saing dan keberlanjutan bisnis.
The Effect of Accounting Code of Ethics on Business Decisions: A Case Study on Multinational Companies Nasution, Dito Aditia Darma; Maisyarah, Renny; Chairunisa, Tengku Sheila; Safrianto, Reza; Zebua, Totona Berkat Elsuran; Darwin, Darwin; Ujung, Jhonny Tumpal Parulian; Gulo, Yurniwati
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1158

Abstract

The objective of this study is to examine the impact of the accounting code of ethics on the business decisions made by multinational companies. The accounting code of ethics provides a framework for professional conduct, with the objective of influencing the integrity of business decision-making, particularly in the context of accounting and financial reporting. This research employs a case study approach, focusing on multinational companies that have a robust and internationally recognised accounting system. Through the analysis of qualitative and quantitative data, this study has identified that the implementation of the accounting code of ethics plays a significant role in maintaining transparency, accountability and preventing unethical practices in the business decision-making process.
Challenges and Opportunities in the Digital Era in Building Accounting Professional Ethics Maisyarah, Renny; Darma, Dito Aditia; Anggasari, Febyana; Nababan, Putri Enzelina; Mendrofa, Sabar Jaya; Aldian, M. Rizki; Vadia, Reni
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1222

Abstract

The digital era has brought about significant transformation in the accounting profession, offering greater convenience, efficiency, and accuracy through technologies such as artificial intelligence (AI), big data, blockchain, and automation. However, these technological developments have also given rise to complex ethical challenges, particularly in terms of financial statement integrity, data security, and transparency. This study aims to explore the challenges and opportunities faced by the accounting profession in building and maintaining professional ethics amidst advances in digital technology. Based on the literature review, the main challenges faced by accountants include data privacy and security issues, the potential for misuse of technology to manipulate financial statements, and the loss of subjective elements of professionalism due to automation. On the other hand, technology also provides opportunities to increase transparency of financial statements, strengthen supervision and audits, and enrich accountants' competencies in deeper data analysis. This study suggests the importance of ethics training that is more relevant to technological developments, as well as the wise use of technology to strengthen the principles of accountability and integrity in the accounting profession. The findings of this study are expected to provide insight for practitioners, educators, and policy makers in creating a more professional and ethical work environment in the world of digital accounting.
Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus pada Badan Pendapatan Daerah Provinsi Sumatera Utara) Hastuti, Noviana Sri; Nasution, Dito Aditia Darma
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/21423

Abstract

Regional government financial performance is an important aspect in public financial management. The ability of local governments to manage financial resources efficiently and effectively will influence the success of development and public services in the area. Therefore, it is necessary to evaluate the factors that influence local government financial performance. This research aims to analyze the influence of Regional Original Income (PAD) and Capital Expenditures on the Financial Performance of the Regional Government of North Sumatra Province, where financial performance is measured by the efficiency ratio. This research uses secondary data from the North Sumatra Province Regional Revenue and Expenditure Budget Realization Report (APBD) for the 2019-2022 period. Data analysis was carried out using the multiple linear regression method. The research results show that PAD partially has a positive and significant effect on local government financial performance, while capital expenditure has a negative and significant effect on local government financial performance. The coefficient of determination (R²) value in this research is 0.437, which means that the Regional Original Income and Capital Expenditure variables are able to explain 43.7% of the variation in Regional Government Financial Performance, while the remaining 56.3% is explained by other variables outside the research model..
Analisis Kualitas Pelayanan Publik Di Desa Manunggal Kecamatan Labuhan Deli Kabupaten Deli Serdang Nurhaliza, Silvia; Nasution, Dito Aditia Darma
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5346

Abstract

Public services are the government's main function in meeting community needs through various types of services. The aim of this research is to assess the standard of public services provided by employees in Manunggal Village, Labuhan Deli District, Deli Serdang Regency. Among the variables examined in this research are indicators of public service quality such as physical evidence, reliability, responsiveness, assurance and empathy. This research is qualitative in nature. The research method used is based on a descriptive approach. Documentation, interviews and observation are the methods used to collect data. Observation sheets, interview sheets, and structured documentation prepared by researchers were used in this research. According to the research, the services provided by the Manunggal Village office, Labuhan Deli District, Deli Serdang Regency, were assessed as satisfactory in terms of overall quality by its employees. This service is in accordance with existing provisions and products. Apart from that, public services in Manunggal Village are also characterized by fast and responsive service. This causes public enthusiasm for public services to increase.
Analysis of the Use of Artificial Intelligence in Preparing Regional Government Financial Reports Nasution, Dito Aditia Darma
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2186

Abstract

The use of artificial intelligence is projected to have a significant impact on the preparation of regional government financial reports, especially in terms of reliability and efficiency. This research aims to analyze the use of AI in preparing regional government financial reports which was previously carried out conventionally and the challenges faced by regional governments in adopting it. This research uses a literature study method to identify trends and findings related to the use of AI in regional financial accounting. The research results show that AI is able to increase efficiency and reliability, although there are challenges in its application, such as the need to adapt and improve the quality of human resources and vulnerabilities in financial data security.
Literature Review : Application of Human Resources Accounting in the International World (Period 2019 to 2022) Maisyarah, Renny; Nasution, Dito Aditia Darma; Wahyu, Ahmad Braja; Sijabat, Hotman D; Yani, Isbet; Azani, Namira; Syari, Meilya Evita
Asian Journal of Management Analytics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i1.12208

Abstract

This research adopts a qualitative approach, moving away from hypothesis testing to focus on describing contemporary phenomena, examining historical contexts, and deepening our understanding of key variables. Secondary data serves as the foundation for this investigation. The research process begins with comprehensive data collection and analysis, drawing from diverse sources including scholarly literature, academic publications, textbooks, digital resources, and other relevant materials. Through a qualitative descriptive methodology, the researcher systematically gathers, arranges, and consolidates information to create a clear and detailed picture of human resource accounting practices in the international context.
EVALUASI PENGELOLAAN KEUANGAN DESA DI DESA SAMBIREJO KABUPATEN LANGKAT Syahfitri, Hijriah Yana; Nasution, Dito Aditia Darma
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 2 (2024): 2024 Desember
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i2.361

Abstract

The research approach used in this research is a quantitative approach. This research was conducted in Sambirejo Village, Langkat Regency. The research population includes the Village Head, Village Financial Management Executive (PPKD), Secretary, Head of Head, Kasi, Head of Finance, and the village community. The sample in this research was the Village Head and Head of Finance of Sambirejo Village, Langkat Regency. The data in this research is quantitative data shown in numbers, such as the 2021-2022 APBDesa realization report. Data sources consist of primary and secondary data. Data collection techniques include documentation, literature study, and interviews. The data validity test in this research involves credibility, transferability, dependability and confirmability tests. Data analysis includes data reduction, data display, and conclusion drawing/verification. The research results show that, based on Minister of Home Affairs Regulation no. 20 of 2018, the Sambirejo Village Government has managed village finances in accordance with the principles of transparency, accountability, participation, and budgetary order and discipline, with a high level of effectiveness. This shows that financial management that complies with the provisions can provide benefits to the people of Sambirejo Village.
Financial Performance Analysis of Regional Original Income, General Allocation Funds and Special Allocation Funds Based on The Ratio of Independence, Effectiveness, and Efficiency in Districts/Cities The Province of North Sumatra Fahrum Nisa; Puja Rizqy Ramadhan; Dito Aditia Darma
International Journal of Society and Law Vol. 2 No. 1 (2024): April 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i1.97

Abstract

This research was conducted for the following purposes: (1) To determine and analyze the financial performance of district/city regional governments in North Sumatra Province. (2) To determine and analyze the impact of the General Allocation Fund on the financial performance of district/city regional governments in North Sumatra Province. (3) To identify and analyze the impact of Special Allocation Funds on the financial performance of district/city governments in North Sumatra. This research uses secondary data in the form of data on the realization of the North Sumatra Province Regency/City APBD for the 2022-2023 period. This research uses descriptive research using analysis of independence ratios, effectiveness ratios, and efficiency ratios and ratios to assess the performance of districts/cities in North Sumatra Province, Sumatra. The results of this research show that, based on the analysis of these three ratios, they can influence the financial performance of district/city governments in North Sumatra.
Analysis of Corruption Behavior and Good Government Governance Nasution, Dito Aditia Darma; Sianipar, Martin Yehezkiel; Welly, Yerisma
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6722

Abstract

The regional government system is always improving from time to time in order to realize good regional government for all people in the region. Regional governments have made efforts to realize good government governance through policy making. For various reasons, good government governance is considered an ideal concept to be implemented in local government. This research aims to analyze corrupt behavior in local government, especially in Aceh, and analyze good government governance in Aceh. This research method uses qualitative descriptive analysis with a literature review approach. We analyze the phenomenon of corruption conditions in Aceh based on document data combined with concepts and expert studies. The research results show that corruption in Aceh involves office holders at the regional level. Apart from that, what is more worrying is that corruption can even penetrate law enforcement, which is supposed to be the enforcer of justice. The emphasis on community participation in regional government is in line with the democratic system implemented in Indonesia. The community's contribution to regional government will certainly have a good impact on regional government itself. Regional government efforts to realize good government governance are carried out by implementing bureaucratic reform, implementing bureaucratic reform both in terms of institutions, procedures and human resources. Apart from that, another regional government effort in implementing good government governance is information disclosure.
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