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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) JMM (Jurnal Masyarakat Mandiri) Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan Jurnal Riset Teknologi dan Inovasi Pendidikan (Jartika) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Profita : Komunikasi Ilmiah dan Perpajakan JURNAL PENDIDIKAN TAMBUSAI Jurnal Bisnis dan Akuntansi LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Bisnis dan Publik Majalah Ilmiah Warta Dharmawangsa Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Surya Masyarakat Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Bisnis Net : Jurnal Ekonomi dan Bisnis GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Journal of Tourism Economics and Policy Journal of Research in Social Science and Humanities Indo-MathEdu Intellectuals Journal Journal of Indonesian Management International Journal of Humanities Education and Social Sciences Formosa Journal of Multidisciplinary Research (FJMR) Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics International Journal of Economics (IJEC) Jurnal Pijar : Studi Manajemen dan Bisnis EDUCTUM: Journal Research Proceedings of The International Conference on Business and Economics International Journal of Economics and Management Research Journal of Artificial Intelligence and Digital Business International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Manajemen Dan Akuntansi Medan Basic and Applied Accounting Research Journal Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Economic Research and Financial Accounting Journal of Innovative and Creativity Jurnal Multidisiplin Indonesia MERDEKA: Jurnal Ilmiah Multidisiplin Kajian Ekonomi dan Akuntansi Terapan Jurnal Manajemen, Ekonomi dan Akuntansi Economic: Journal Economic and Business International Journal of Economics, Management and Accounting Journal of Scientific Insights Proceeding Of International Conference On Education, Society And Humanity International Journal of Society and Law International Journal of Management, Economic and Accounting Jurnal Perpajakan Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan International Journal of Economics and Management Research Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies Jurnal Manajemen, Bisnis dan Kewirausahaan
Dito Aditia Darma Nasution
Universitas Pembangunan Panca Budi
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A Systematic Literature Review of Internal Auditing in Public Sector Finance Nasution, Dito Aditia Darma; Napitupulu, Juni Yanti; Buaya, Register Launli
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.509

Abstract

This study reviews the literature from the past 10 years, from 2015 to 2024, on public sector financial internal auditing (IA) and addresses three interrelated research questions (RQ): How has research on public sector IA evolved? What are the main focuses and critiques of the public sector IA literature? What is the future direction for public sector IA research?. We adopted a systematic literature review approach and analyzed 78 peer-reviewed journal articles. We evaluated five criteria to identify the development of public sector IA research (RQ1), namely level of government, academic discipline, number of countries, geographic region, and MSCI country classification. Similarly, we used four criteria to present the focus and critique of the literature (RQ2), namely, type of organizational respondents, research instruments, theories, and research themes examined. Finally, we used two criteria to propose new directions for future research (RQ3), namely, directions generated from RQ1 and RQ2 and directions highlighted by the 10 most cited studies in the IA literature (i.e., from the 78 identified papers). We observed a rise in publications up to 2023, most of which focused on single-country studies, particularly in emerging markets. Furthermore, we noted that IA has been studied at all levels of government, most frequently at the local government level. While we identified several research themes in the literature, most studies emphasized "governance" and "operational effectiveness" using quantitative analysis, often without reference to any theoretical framework. 
Analisis Perkembangan Kemampuan Keuangan Daerah Dalam Mendukung Pelaksanaan Otonomi Daerah di Kabupaten Karo Nabilah Denisa; Dito Aditia Darma Nasution
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 2 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i2.4033

Abstract

This study aims to analyze the development of the financial capacity of Karo Regency in supporting the implementation of regional autonomy. The method used is descriptive qualitative with a case study approach. Data were obtained through interviews, observations, and documentation, and analyzed using source triangulation techniques and financial ratio analysis, including The Regional Financial Dependency Ratio, Regional Financial Independence Ratio, and the Effectiveness Ratio of Locally Generated Revenue (PAD). The results of the study indicate that the contribution of PAD remains relatively low, reflecting a high dependency of Karo Regency on central government transfers. The study concludes that in order to enhance regional financial capacity, it is necessary to optimize local revenue sources, reduce reliance on central transfers, and align financial management strategies with the goals of sustainable regional development.  
Pengaruh Akuntabilitas, Transparansi dan Partisipasi Terhadap Pengelolaan Dana Desa di Desa Sei Mencirim Kecamatan Sunggal Kabupaten Deli Serdang Ananda, Fadia; Nasution, Dito Aditia Darma; Supraja, Galih
Indo-MathEdu Intellectuals Journal Vol. 6 No. 4 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i4.3722

Abstract

The research aims to determine the influence of accountability, transparency, and community participation on the management of village funds in Sei Mencirim, Sunggal District, Deli Serdang Regency. The type of research used is quantitative. Primary data collection was conducted using questionnaires. The sample in this study consisted of 30 respondents. This study uses multiple linear regression analysis. The test results for the accountability variable indicate that accountability has a positive and significant partial effect on the management of village funds. The test results for the transparency variable indicate that transparency has a positive and significant partial effect on the management of village funds. The test results for the community participation variable indicate that community participation does not have a significant partial effect on the management of village funds. The simultaneous testing results show a calculated F value of 22.571, which is greater than 2.98, and a significance value of 0.000, which is less than 0.05, thus it can be concluded that accountability, transparency, and community participation have a significant simultaneous effect on the management of village funds in Sei Mencirim, Sunggal District, Deli Serdang Regency.
The Influence of Public Information Disclosure and Service Quality on Public Satisfaction at The Mandala Public Health Center in Medan City MARPAUNG, Tiar Vita Vera BR.; NASUTION, Dito Aditia Darma
Journal of Tourism Economics and Policy Vol. 5 No. 3 (2025): Journal of Tourism Economics and Policy (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1498

Abstract

Public information disclosure and service quality are factors that can increase public satisfaction. The purpose of this study is to determine the effect of public information disclosure and service quality on public satisfaction at the Mandala Community Health Center (UPT Puskesmas) in Medan City. A sample of 45 respondents was taken using a saturated sampling technique or population sample. The method used in this study is the multiple linear regression analysis method with SPSS 23 software, obtaining a regression of Y = 2.709 + 0.970 + 0.102 + . Based on these results, it can be concluded that public information disclosure and service quality have a positive and significant effect on public satisfaction at the Mandala Community Health Center (UPT Puskesmas) in Medan City.
Utilization of Village Funds Based on Good Governance as a Formulation of Community Welfare Nasution, Dito Aditia Darma; Muda, Iskandar; Barus, Mika Debora Br
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3809

Abstract

One of the most crucial sources of funding for villages to enhance communal welfare is village finance. This study aims to examine the good governance in the use of village money in the North Tapanuli Regency.  Methods of gathering data include documentation, interviews, and observation in each of the 241 villages that make up the North Tapanuli Regency. In the meantime, the data's veracity is confirmed using the triangulation method. Data reduction, data visualization, and conclusion drawing/verification are all used in data analysis. As demonstrated by community involvement, accountability, responsiveness, and transparency in the use of village funds, the study's findings show that North Tapanuli Regency's good governance-based policy for using village funds as a formulation of community welfare is fairly good. The presence of training programs, productive meetings between facilitators and the government, and coordination among village facilitators to ensure that the rules to be implemented are not obstructed are the elements that strengthen the use of village funds based on good governance. The existence of shifting regulations after the village authority has established the APBDes is the weak point.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI SAMSAT KABUPATEN BENGKULU SELATAN Wahyudin, Sapto; Darma, Dito Aditia
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 1 (2025): Juli
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i1.33

Abstract

Employee performance is one of the key factors that determine operational effectiveness and efficiency within an organization. In this context, the roles of motivation and work discipline become important and interesting to study further. This study aims to analyze the influence of motivation and work discipline on the performance of employees at SAMSAT Kabupaten Bengkulu Selatan. The research method is qualitative, with subjects consisting of administrative staff, supervisors, and senior management at SAMSAT Kabupaten Bengkulu Selatan. Data collection was conducted through in-depth interviews, observations, and documents, with data analysis conducted using qualitative data analysis techniques. The findings show that motivation and work discipline indeed play important roles in the performance of SAMSAT Kabupaten Bengkulu Selatan employees. Motivation, whether arising from financial incentives or recognition and appreciation for hard work, shows a significant influence in encouraging employees to work better. Meanwhile, work discipline is also proven to play a crucial role in employee performance, with employees who comply with regulations and work procedures tending to be more productive and efficient in carrying out their tasks. This study recommends that SAMSAT Kabupaten Bengkulu Selatan continue to promote and maintain the level of employee motivation through fair and equitable incentives, as well as recognition and appreciation for their hard work. On the other hand, the organization also needs to ensure the consistent and fair application and enforcement of work discipline to create a conducive and productive work environment.
KEBIJAKAN ATAS KEWAJIBAN E-FILLING DALAM PENYAMPAIAN SPT TAHUNAN BAGI ASN/TNI/POLRI DAPAT DITERAPKAN DI SELURUH WILAYAH INDONESIA Nasution, Dito Aditia Darma; Alpi, M. Firza
JURNAL PERPAJAKAN Vol 7 No 1 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i1.4959

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 of taxpayers' 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.
The Effect Of Auditor Competence On Audit Quality With Auditor Independence As A Mediation Variable At The Medan City Inspectorate Reni Vadia; Oktarini Khamilah Siregar; Dito Aditia Darma Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i5.651

Abstract

This study aims to examine the influence of auditor competence on audit quality with auditor independence as a mediation variable at the Medan City Inspectorate. Auditor competence is seen as a combination of education, training, work experience, and analytical skills that are believed to improve the quality of internal audits in the public sector. The results of the study show that auditor competence has a positive and significant effect on audit quality. In addition, competence has also been shown to significantly increase auditor independence, which shows that competent auditors are better able to maintain objectivity and be free from pressure from other parties. Other findings revealed that auditor independence has a positive and significant influence on audit quality, confirming the important role of independence in maintaining the integrity and credibility of audit results. However, auditor independence has not been shown to play a significant role as a mediator in the relationship between audit competence and quality. Thus, the influence of competence on audit quality tends to be direct. These results have important implications for strengthening the role of the Inspectorate in the internal supervision of local governments through improving the professional competence of auditors and strengthening the protection system for their independence.
Analysis of Village Financial Management in Ara Condong Village, Stabat District, Langkat Regency Lubis, Mutiara Aulia; Siregar, Oktarini Khamilah; Nasution, Dito Aditia Darma
Formosa Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i9.11455

Abstract

Examining how well Ara Condong Village's financial management adheres to the Minister of Home Affairs' Regulation No. 20 of 2018 is the primary goal of this research. The village is located in Stabat District, Langkat Regency. Qualitative descriptive research based on interviews, observations, and documentation is employed. The study's findings provide light on how accountability has been integrated into all aspects of village financial management, from planning to implementation, recording to reporting. Not all indicators are up to par, though; one area that needs improvement is the way the community is informed about the progress being made with the Village Budget. In order to make the management of village fund finances more open and responsible, this study stresses the significance of training and involvement for village officials.
Pengembangan Kewirausahaan Di SMA Negeri 1 Sunggal Kabupaten Deli Serdang Melalui Kegiatan Pelatihan Akuntansi Nasution, Dito Aditia Darma; Dwilita, Handriyani; Arnita, Vina
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 2 No 2 (2019)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v2i2.2714

Abstract

State Senior High School1 Sunggal Deli Serdang Regency, which has high quality studentshave a high enthusiasm in entrepreneurship so that the potential to be able to bring upsuccessful young entrepreneur. The success of coaching young people into entrepreneurswill increase regional scale economic prosperity in this case in Deli Serdang Regencyeven on a national scale (Indonesian). Activities carried out in this community serviceis in the form of accounting training activities for students of State Senior High School 1 Sunggal Deli SerdangRegency. The purpose of this activity is to develop entrepreneurship for studentsSenior High School 1 SunggalDeli Serdang Regency so that it becomes a successful young entrepreneur.The results of community service activities indicate an increase in knowledgeand accounting skills in entrepreneurship by Senior High School 1 Sunggal Deli Serdang Regency students
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