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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.
KEBIJAKAN ATAS KEWAJIBAN E-FILLING DALAM PENYAMPAIAN SPT TAHUNAN BAGI ASN/TNI/POLRI DAPAT DITERAPKAN DI SELURUH WILAYAH INDONESIA , Dito Aditia Darma Nasution
JURNAL PERPAJAKAN Vol 1 No 1 (2019): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

Submission of a Tax Return is one of the taxpayer’s obligations. Based on Law of the General Provisions and Tax Procedures Article 6, there are several ways to submit Tax Return. They are to submit directly, by post or by other means regulated by decree of the Minister of Finance. However MENPAN RB issued Circular Number 8 of 2015 concerning the Obligation of Submiting Annual Tax Returns for Individual Taxpayers by State Civil Aparatus / Members of Indonesian National Army/Indonesian Repulic Police through e-filing. The purpose of this study is to evaluate whether this policy can be applied in all regions of Indonesia. This research is a descriptive one with a qualitative approach. Based on the data, internet has not reached all of regions in Indonesia and many internet users do not have the knowledge to implement e-filing. The unavailability oftaxpayers' infrastructure and knowledge to carry out e-filing, creates difficulties for taxpayers. The results of this researach will be useful to improve next related policies.
ANALISIS PELAKSANAAN PENAGIHAN AKTIF OLEH JURU SITA PAJAK DALAM MENINGKATKAN FUNGSI EFEKTIVITAS PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT , Dito Aditia Darma Nasution
JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

The purpose of this research is to find out how much influence the contribution of tax revenue derived from tax arrears on the issuance of letters of warning and forced letters. Data collection is done by the method of interviews (interviews), making observations (observation) and documentation. From the results of the study it was found that the disbursement of the results of the reprimand and forced letters from 2015-2016 were classified as less effective because they had not reached a standard value of 50% the level of effectiveness and the value of their contributions both in terms of the nominal value stated in the warning and forcedletters. Factors causing this are the lack of public awareness and compliance of taxpayers in paying their tax debts, taxpayers have moved locations and do not confirm to the West Medan Primary Tax Service Office, taxpayers do not recognize the existence of tax debt, taxpayers are unable to pay off their tax debt, mandatory taxes apply for installment payments because financial conditions are not possible if paid at once, taxpayers object to the amount of tax arrears, and taxpayers negligent, data owned by employees is limited. In addition, the number of billing employees is one of the factors because there are only 4 employees inthe West Medan Pratama Tax Office. If the tax debt is not paid by the taxpayer in accordance with the period specified in the taxation legislation, billing will be carried out.
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 Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

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.
THE ROLE OF SUPREME AUDIT INSTITUTIONS IN ENSURING PUBLIC SECTOR ACCOUNTABILITY Dito Aditia Darma Nst; Sundari Apriliani; Sabar Jaya Mendrofa
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i9.12737

Abstract

The role of Supreme Audit Institutions (SAIs) is critical in ensuring accountability in the public sector. This article explores how SAIs contribute to enhancing transparency, effectiveness, and efficiency in public financial management, and how audit results function as tools for public oversight. Using literature review and comparative analysis of audit practices across countries, the study highlights the importance of independence, institutional capacity, and auditor integrity as key factors in SAI effectiveness. Findings indicate that strong SAIs can mitigate budget misuse, strengthen public trust, and promote public sector governance reforms. The article recommends strengthening legal frameworks and enhancing collaboration between SAIs and parliaments to optimize oversight functions. Keywords: Supreme Audit Institutions, public accountability, public sector, financial audit, governance
Challenges and Strategies of the BPK in Improving the Quality of Regional Government Financial Accountability in the Autonomy Era: Study of the Role of Digital Technology and Public Transparency Dito Aditia Darma; Reni Vadia; Reza Safrianto
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study examines the challenges and strategies of the Audit Board of Indonesia (BPK) in improvingquality of local government financial accountability in the era of autonomy, with a focus on the role of digital technology and public transparency. In the context of fiscal decentralization, local financial management faces increasing complexity, causing various problems in accountability and transparency. Through a qualitative approach with a case study method in several local governments in Indonesia, this study identifies the main challenges faced by the BPK, such as limited human resources, inadequate technological infrastructure, and resistance to change. The BPK's strategy in utilizing digital technology such as the implementation of a data-based audit system, a public transparency platform, and increasing digital collaboration with stakeholders has had a significant impact on improving local financial accountability. The results of the study indicate that the integration of digital technology and increasing public transparency play an important role in overcoming structural and cultural barriers in local financial supervision.
The Role of Audit Opinion in Driving Financial Performance of Provincial Government: Case Study Based on BPK Audit Report Fahrum Nisa; Silvi Dwi Utari; Dito Aditia Darma Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to describe the role of the Supreme Audit Agency (BPK) in preventing state budget deviations through financial audits. This research uses a qualitative descriptive approach with secondary data obtained from the BPK audit report, scientific journals, and relevant policy documents. The findings indicate that financial audits conducted by BPK play an important role in identifying and preventing budget deviations by providing recommendations for improving state financial management. Findings from the BPK audit report, such as discrepancies in the procurement of goods/services and violations of financial regulations, indicate gaps in the budget management system that need to be addressed. The BPK audit functions not only as a detection tool but also as a preventive instrument by creating a deterrent effect and enhancing transparency and accountability in state financial management. This research is expected to provide deeper insights into the importance of the role of financial audits in better budget management.
TESTING THE MEDIATION ROLE OF PUBLIC SERVICE QUALITY IN THE RELATIONSHIP BETWEEN INTERNAL CONTROL IMPLEMENTATION AND GOOD GOVERNMENT GOVERNANCE OF THE REGIONAL GOVERNMENT OF NORTH SUMATRA USING SEM-PLS Nasution, Dito Aditia Darma; Erlina, Erlina; Muda, Iskandar; Yahya, Idhar
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 1 (2024): Second International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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Abstract

The North Sumatra Regional Government has a significant responsibility in organizing effective and accountable governance for the welfare of its people. The implementation of internal control (ICI) is crucial in achieving this goal. Effective internal control can help optimize resource management and prevent fraud and abuse of power. This study examines the mediating role of public service quality (PSQ) in the relationship between internal control implementation and good governance (GGG) in PDSU. The analysis using the SEM-PLS model shows that internal control implementation has a significant direct influence on public service quality. However, the direct influence of public service quality on good governance is not statistically significant. The implication of these findings is the importance of enhancing internal control implementation to improve public service quality, even though the direct influence of public service quality on good governance is not statistically supported in this study.
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Abrich H Adinata, Alvadila Dwi Adinda Desi Saputri Adinda Ramadhani Adnan Putra Pratama Agita Trianto Agustin, Khairani Ahmad Syarif Aldian, M. Rizki Alya Ramadhani Alya Rusana Pane Amanda Naibaho Amanda Syahfitri Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani 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 Ayunda Aulia Ayunda Aulia Azani, Namira 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 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 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 Gulo, Yurniwati Hairani Siregar Haka Haka Halimah Tusakdiyah Nst Handriyani Dwilita Hastuti, Noviana Sri Hayuri Maulana Heny Nurlaili Hutahaean, Sondang Lastiur Idhar Yahya Iin Sri Ayu Sihotang Ika Agustina Siahaa Ika Agustina Siahaan Irwanndri zandroto Iskandar Muda Iskandar Muda Ismail Jeane Seniwan Gulo Jefri Ronaldo Jessica Dwi Yolanda Pandiangan Jihan Galib Al-hadad Junawan Junawan Juni Yanti Napitupulu Kartika Novelia Nababan Kesia Manalu Khairani Siregar Khairunisa Khairunnisa Khanif Amar Lubis Kharisda Novtri Gratia Gulo Kristin Paulina Kurnia, Putri Kurniawan Dawolo Lasmian Panjaitan 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 Rizqy Septyandy Muhammad Tegar Dwinata Muharrammaini, Ulfa Munthe, Emi Dewi Putri Muthia Algarini Nababan, Putri Enzelina Nabila Azhari 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 Nurmarsya Aulia Nurul Aulia Rizki Permata, Suarika Diah Puteri Amelia Chaida Putri Oktavia Rafli alif k Rahman, Mujibu Raihatunnisa Bangun Ramadhan, Puja Rizqy Register Launli Buaya Renaldi Panjaitan Reni Vadia Renny Maisyarah Resa Kania Br Tarigan Reva Putri Arihan Reza Safrianto Rijal Mahmuda Phona Rika Armayanti Rimba 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, 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 Rahmah Sitompul, Friska Sitompul, Gress Sofa, Aulia Rizka Sofyan A. P., Andi Baso Sonia Arapenta br Purba Soulthan Saladin Batubara Sundari Apriliani Supraja, Galih Surbakti, Ari Saputra Syahfitri, Hijriah Yana Syahrani, Annisa Syari, Meilya Evita Tagor Putra Sebayang Tambunan, Icha Tamara Tety Januarti Tomi Kusmanto Gulo Tri Hayati Tri Putrianis Laia 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 Yohana Ewicha Br Harianja Yoriesto Stefhen Yusnita Nasution Yusril Fahri Zainatun Nisa Zamroni, Ahmad Zebua, Totona Berkat Elsuran Ziqra Elfhadjri ⁠Firhan Sudrajat