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Dito Aditia Darma Nasution

Universitas Pembangunan Panca Budi

Author-ID : 1131034

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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Articles

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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

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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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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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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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.

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

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

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

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

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

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

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.

Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Adnan Putra Pratama Aldian, M. Rizki Amanda Naibaho Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Ancer Martati Ndraha Anggasari, Febyana Anggi Pratama Nasution Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Arwin Ashri.A.Handayani Ayunda Aulia Ayunda Aulia Azani, Namira Buaya, Register Launli Chairunisa, Tengku Sheila Damanik, Annisa Fajariah Darwin Darwin Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Dhiva Ayu Sharanie Eky Ermal M Elfhadjri, Ziqra Erlina Erlina Erlina Erlina Evan Tamaro Fadhlan Fachri Fadlian Noor Fahrum Nisa Fahrum Nisa Farida Aryani Fildzah Shabrina Galih Supraja Grand, Lucas Medianov Gulo, Yurniwati Handriyani Dwilita Harahap, Rizki Nanda Fauzi Hastuti, Noviana Sri Heny Nurlaili Hutahaean, Sondang Lastiur Idhar Yahya Iskandar Muda Iskandar Muda Ismail Jefri Ronaldo Junawan Junawan Juni Yanti Napitupulu Linda Asriani Lubis, Mutiara Aulia M.Diaz Arasta Maisyarah, Renny MARPAUNG, Tiar Vita Vera BR. Martin Yehezkiel Sianipar Mendrofa, Sabar Jaya Mika Debora Br Barus Muhammad Agus Muljanto Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Rizqy Septyandy Muthia Algarini Nababan, Putri Enzelina Nabilah Denisa Napitupulu, Juni Yanti Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novi Faurini Nur Azizah Nurdiana, Citra Nurhaliza, Silvia Rahman, Mujibu Ramadhan, Puja Rizqy Register Launli Buaya Reni Vadia Reza Safrianto Rimba Simanjuntak Riza Milianda Kasa Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sapto Wahyudin Saputra, Defri Dwi Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sijabat, Hotman D Silvi Dwi Utari Sofyan A. P., Andi Baso Soulthan Saladin Batubara Sundari Apriliani Supraja, Galih Syaharani , Nabilah Syahfitri, Hijriah Yana Syari, Meilya Evita Ujung, Jhonny Tumpal Parulian Vadia, Reni Vina Arnita Wahyu, Ahmad Braja Wahyudin, Sapto Welly, Yerisma Wiwik Handayani Yani, Isbet Yoriesto Stefhen Zainatun Nisa Zamroni, Ahmad Zebua, Totona Berkat Elsuran

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