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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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The Role of Accounting in Developing MSMEs in the Era of Globalization Dito Aditia Darma Nasution; Renny Maisyarah; Fildzah Shabrina; Rimba Simanjuntak; Ancer Martati Ndraha; Heny Nurlaili; M.Diaz Arasta
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.335

This study aims to analyze the role of accounting in developing Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, especially in facing the challenges of globalization. In the era of increasingly competitive globalization, MSMEs are required to have a good financial management system in order to survive and develop. Accounting serves as a tool to monitor and manage finances, make strategic decisions, and improve competitiveness. However, many MSMEs still face various obstacles, such as limited accounting knowledge, human resources, and access to technology. This study uses a qualitative descriptive approach with in-depth interviews and document analysis to collect data. The results of the study show that although most MSME actors recognize the importance of accounting in financial management, only a small number have applied it systematically. The main factors hindering the effective implementation of accounting are limited knowledge of accounting, the cost of accounting software, and a lack of adequate training. However, MSMEs that successfully implement accounting well, both manually and technology-based, show improvements in terms of operational efficiency and access to financing. This study suggests the importance of accounting training for MSME actors and support from the government and related institutions to strengthen the accounting capacity of MSMEs so that they can compete in the global market. In addition, the implementation of more affordable accounting technology can also help MSMEs to be more efficient in managing their finances.

The Importance Of The Role Of Professional Ethics In The Sustainability Of A University Renny Maisyarah; Dito Aditia Darma Nst; Fahrum Nisa; Ismail; Nur Azizah; Silvi Dwi Utari; Abdul Habib Sitompul
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

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Professional ethics is an important foundation in maintaining the sustainability and credibility of a university. As a higher education institution, the university has a moral and professional responsibility to ensure academic integrity, maintain relationships between the academic community, and meet the expectations of society. Without the implementation of strong professional ethics, universities risk losing the trust of stakeholders, both internally and externally. This research aims to explore the role of professional ethics in university sustainability. The main focus is on how ethical values are applied in academic, administrative, and strategic decision-making activities.

Pengaruh Implementasi E-Budgeting Terhadap Transparansi Keuangan Daerah Di Indonesia Dito Aditia Darma Nasution; Puja Rizqy Ramadhan
E-Jurnal Akuntansi Vol 28 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i01.p26

This study aims to determine the effect of implementing e-budgeting on regional financial transparency in Indonesia. The theory used to achieve the objectives of this study is agency theory. This research was conducted at 32 local governments in Indonesia. Based on a simple regression model, this study shows that the implementation of e-budgeting has a positive and significant effect on regional financial transparency in Indonesia. These findings reinforce previous research. The findings of this study have implications in the form of useful contributions to government officials (executive and legislative), in demonstrating the important role of e-budgeting to encourage regional financial transparency. In addition, the findings of this study can be used as a basis for further research related to the topic of implementing e-budgeting and regional financial transparency. Keywords: E-Budgeting, transparency, regional finance.

Analisis Penetapan Harga Pokok Produksi pada Perusahaan Manufaktur di Provinsi Daerah Istimewa Yogyakarta Dito Aditia Darma Nasution; Iskandar Muda
E-Jurnal Akuntansi Vol 30 No 6 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i06.p15

This study aims to analyze and describe how the determination of the cost of production in manufacturing companies in the Special Region of Yogyakarta Province. The method used in this study is a qualitative approach using instruments in the form of questionnaires and interviews as supporters addressed to the owners of several manufacturing companies in the Special Region of Yogyakarta Province. The research sample of 52 manufacturing companies consisting of 33 medium scale companies and 19 large scale companies. The results showed that the company has more than one goal in setting the cost of production. The most important finding is that the main factor affecting the cost of production is cost. It was also found that all of the samples tested believed that changes in the cost of production would not be effective in increasing sales volume. Keywords: Implementation of Pricing; Market Based Pricing; Cost Based Pricing; Product Cost.

Implementasi Surat Perintah Membayar Berbasis Kinerja pada Sektor Publik di Indonesia Dito Aditia Darma Nasution; Galih Supraja; Annisa Fajariah Damanik
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p07

The research aims to discuss the extent to which the implementation of performance-based pay warrants, especially in terms of salaries (salaries and allowances) in the public sector in Indonesia and the consequences that will arise. The methodology used is a literature review, with techniques outlined from Wolfswinkel, Furtmueller, and Wilderom (2011). The results of the study explain that the payroll design in Indonesia adheres to a single payroll pattern consisting of elements of salary and benefits (performance and cost) and it is also found that the consequence of a performance-based pay order in the payroll element is that there is still a gap between Ministries, Institutions and Regional Agencies in providing performance allowance. It was also found that there was no significant improvement in public services, especially direct benefits to the community. This is evidenced by the slow graph of the increase in the community satisfaction index in terms of public services. Keywords: Performannce-based Payment Orders; Salaries; Allowances.

Proteksi Atas Barang Milik Daerah Dalam Mewujudkan Akuntabilitas di BPKAD Provinsi Sumatera Utara Dito Aditia Darma Nasution; Erlina Erlina
E-Jurnal Akuntansi Vol 29 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i02.p22

This research aims to analyze and describe the implementation of Regional Property protection in realizing accountability in BPKAD of North Sumatera Province. The method uses in this research is qualitative approach by interviews with employees in the field of accounting and assets. The result shows that the Regional Property protection in BPKAD of North Sumatera Province was effective but was not accountable yet. The newness that made this research different from previous research was researcher added Native Revenue (PAD) to assessed accountability in protect possession of the region. Keywords : Regional Property Protection; Regional Original Income; Accountability.

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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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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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

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

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

Co-Authors Abdul Habib Sitompul Adnan Putra Pratama Aldian, M. Rizki Amanda Naibaho Ananda, Fadia 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 Azani, Namira Buaya, Register Launli Chairunisa, Tengku Sheila Darwin Darwin Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Dhiva Ayu Sharanie Eky Ermal M Erlina Erlina Erlina Erlina Evan Tamaro Fadhlan Fachri Fadlian Noor Fahrum Nisa Fahrum Nisa Farida Aryani Fildzah Shabrina Galih Supraja Gulo, Yurniwati Handriyani Dwilita Hastuti, Noviana Sri Heny Nurlaili Idhar Yahya Iskandar Muda Iskandar Muda Ismail Jefri Ronaldo Junawan Juni Yanti Napitupulu Linda Asriani 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 Mutiara Aulia Lubis Nababan, Putri Enzelina Nabilah Denisa Napitupulu, Juni Yanti Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novi Faurini Nur Azizah Nurhaliza, Silvia Oktarini Khamilah Siregar 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 Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sijabat, Hotman D Silvi Dwi Utari Silvi Dwi Utari Sofyan A. P., Andi Baso Soulthan Saladin Batubara Sundari Apriliani Sundari Apriliani Supraja, Galih 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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