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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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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

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

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

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

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.Â 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).Â 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.Â 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

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

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

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.

Analysis Of The Health Level Of State-Owned Banks Using The Camels Method Registeredon The Idx For The 2020-2022 Period Sara Melati Octania Br Lumbanraja; Junawan; Dito Aditia Darma Nst
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.62

This study aims to test and analyze the soundness level of state-owned banks using the methods of Capital, Assets, Management, Earning and Liduidity and Sensitivity to market risk (sensitivity to market risk) listed on the Indonesia Stock Exchange 2018-2019 period. This type of research is descriptive qualitative. The research population of state-owned banks listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method is a census. The results showed that the Health Level of Bank Negara Indonesia (Persero), Tbk, the Health Level of Bank Rakyat Indonesia (Persero), Tbk, Bank Mandiri (Persero), Tbk, Bank Tabungan Negara (Persero), Tbk were calculated using the CAMELS method as a whole. predicate Healthy.

The Role of Accountants in Optimizing Regional Original Revenue (ROR) with Proper Central and Regional Financial Management Dito Aditia Darma Nst; Renny Maisyarah; Linda Asriani; Evan Tamaro; Dedi Agus Pratikno; Ashri.A.Handayani; Jefri Ronaldo
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.v2i2.317

Regional Original Revenue (ROR) is the main source of financing for local governments in carrying out various development programs. Despite its importance, many districts/cities in Indonesia still face challenges in optimizing ROR. In this context, accountants play a crucial role, not only in the preparation of financial statements, but also in analysis, auditing, and budget planning. This journal aims to explore the role of accountants in improving ROR, identify strategies that can be implemented, and discuss the challenges faced. Through literature analysis and case studies, it was found that increasing the capacity of human resources, optimizing tax management, and utilizing information technology are important steps that can be taken. This study aims to find out and analyze the role of accountants and how they can contribute to overcoming existing challenges, as well as improving the effectiveness of regional financial management in Indonesia. The research method applied is qualitative descriptive with documentation studies, where data collection techniques use documentation studies. The results of this study are expected to provide useful recommendations for local governments in an effort to increase revenue and financial accountability in response to government demands on reform in the field of central and regional financial relations in accordance with Law No. 22/1999. Regional financial reform has given birth to Government Regulation (PP) No. 105 of 2000 concerning Regional Financial Management and Accountability. One of the problems that arises from the PP is about the reporting and financial accountability management system. This problem can be overcome by implementing ASP and training human resources of central and regional governments in the field of ASP, so that it can create good governance. This is the role of universities as centers for education, training and financial research, especially in the development of the field of Public Sector Accounting to prepare human resources for the financial management system

The Role Of The Accounting Profession On The Credibility Of Financial Information Renny Maisyarah; Dito Aditia Darma Nst; Novi Faurini; Sundari Apriliani; Riza Milianda Kasa; Arwin; Muhammad Irza Aryasta; Fadhlan Fachri
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.v2i2.334

This study aims to analyze the role of the accounting profession in improving the credibility of financial information. In an increasingly complex and evolving business context, the credibility of financial statements is essential to ensure the trust of investors, stakeholders, and regulators. This study uses a mix methods approach, which is a combination of quantitative methods through surveys and qualitative methods through in-depth interviews and case studies of financial statements from five companies listed on the Indonesian stock exchange during the 2018–2023 period. The results of the study show that the professional competence of accountants, professional ethics, and external audits have a significant influence on the credibility of financial statements. As many as 72% of respondents consider that accountants who have professional certifications, such as CPA or CA, can improve the quality of financial reports. In addition, external audits by big firms (Big Four) and the implementation of strict professional ethics have also been proven to increase the transparency and accuracy of financial statements. Analysis of case studies reveals that companies that implement good accounting standards and involve independent auditors obtain "No Modification" audit opinions, which signifies high credibility. On the other hand, companies that do not meet accounting standards well often receive modified audit opinions. These findings show that the credibility of financial information is highly dependent on the expertise of accountants and the independence of auditors, as well as the importance of adhering to the principles of professional ethics in preparing transparent and trustworthy financial statements. This study provides recommendations for companies to improve the competence of their accountants and ensure the independence of external auditors in order to strengthen the credibility of financial statements.

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.

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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