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All Journal Parole: Journal of Linguistics and Education HUMANIKA LITE: Jurnal Bahasa, Sastra, dan Budaya Language Circle : Journal of Language and Literature Jurnal Online Mahasiswa (JOM) Bidang Pertanian JURNAL PENGABDIAN KEPADA MASYARAKAT JETL (Journal Of Education, Teaching and Learning) JURNAL MUTIARA AKUNTANSI Jurnal Riset Terapan Akuntansi Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of EFL and Linguistics AKSARA: Jurnal Bahasa dan Sastra Journal of Accounting and Finance Management (JAFM) KOLONI Indonesian Journal of Advanced Research (IJAR) Kajian Akuntansi Proceeding of International Conference on Entrepreneurship (IConEnt) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Komposit : Jurnal Pengabdian Dan Pemberdayaan Masyarakat USRATY : Journal of Islamic Family Law Radiant : Journal of Applied, Social, and Education Studies
Deliana, Deliana
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Analisis Kondisi Keuangan Pemerintah Kota Sibolga Tahun 2018-2022 Frans Marhuasa Simamora, Arne; Deliana, Deliana; Hidayah Napitupulu, Ilham
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.799

Abstract

This research was aimed to know financial condition of government Sibolga for the years 2018-2022 from efficiency of PAD ratio, effectiveness of PAD ratio, expenditure compatibility ratio and Financial Dependency Ratio. The research used is analitical descriptive. The data collection techniques used in this research were field research and library research. Descriptive and ratio analysis was used to appraise efficiency of PAD ratio, effectiveness of PAD ratio, , expenditure compatibility ratio and Financial Dependency Ratio. The result of this research pointed that (1) efficiency of PAD ratio of Sibolga for each year was 1,59% in average which mean efficiency of PAD was already efficient. (2) The Government of Sibolga is still less effective in managing PAD with an average effectiveness ratio of 76.20%. (3) the highest ratio results from operating expenditures is 85,89% in 2021 and the lowest ratio in 2018 is 77,58%. The highest ratio of capital expenditures to the total expenditure is 22,39% in 2018 and the lowest ratio in 2019 is 14,04%. The Government of Sibolga still prioritizes operational expenditure compared to capital expenditure.(4) Financial Dependency Ratio of Sibolga government during 2018-2022 is 83.88% categorized very high, this condition shows the dependency level of Sibolga Goeverment is very high to the central government.
Analisis Pengelolaan Barang Milik Daerah Kota Sibolga Lubis, Musliadi; Deliana, Deliana; Hidayah Napitupulu, Ilham
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.800

Abstract

This study aims to analyze the management of regional assets in the City of Sibolga, identify the challenges faced in the management process, and determine the steps that need to be taken to ensure more orderly asset administration. The operationalization of the variables in this study is based on the management of regional assets according to Minister of Finance Decree (KMK) Number 288/KMK.06/2023. Data collected using interviews, observations, and documentation, with key informants including the Head of the Agency, Head of Budgeting Division, Head of Assets Division, and Head of Treasury and Accounting Division. The qualitative data management technique follows the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing and verification. The findings indicate that the management of regional assets in Sibolga City faces various challenges such as inaccurate asset data, lack of supervision and control, suboptimal coordination between OPDs, and insufficient asset security and maintenance. To address these issues, it is recommended that the Sibolga City Government enhance human resource capacity, develop an integrated asset management information system, optimize the budget for asset maintenance and security, and improve supervision and control over the use of fixed assets
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Kaloko, Elsayrona Br; Deliana, Deliana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.635

Abstract

This study aims to determine the influence of auditor opinion, firm size and leverage on audit delay. The data used in this study is secondary data in the form of annual reports of mining companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method uses purposive sampling, so that as many as 115 research data from 23 companies were obtained. The test was carried out using multiple linear regression analysis with the help of statistical package for the social sciences (SPSS) software version 25. Before conducting regression analysis, classical assumption testing is first carried out. The results of this study show that firm size and leverage have an effect on audit delay while auditor opinion has no effect on audit delay
DETERMINANTS OF AUDITOR’S ABILITY TO DETECT FRAUD Deliana, Deliana; Purba, Sadaukur Aeroki; Rahman, Abdul; Syahputra, Rizki; Sari, Eka Nurmala; Jamaludin, Mohd Faizal Bin
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4610

Abstract

The study aims to provide empirical evidence on the effect of work experience, professional scepticism and time pressure on the ability of auditors to detect fraud. This research uses quantitative research methods that use statistical analysis tools, namely using Smart PLS (Partial Least Square) software. The data used is primary and comes directly from those surveyed, using a questionnaire designed to collect it. The questionnaires were distributed through the provision of paper questionnaires and through Google forms that were sent directly to the respondents. Sample in this study were 33 auditors in Medan City. The results of this study indicate that work experience positively affects the auditor's ability to detect fraud, while professional scepticism and time pressure do not affect the auditor's ability to detect fraud.             Keywords     : Ability to Detect Fraud, Professional Skepticism, Time Pressure, Work Experience.
THE INFLUENCE OF SKEPTICISM, INDEPENDENCE, AND MOTIVATION ON AUDIT QUALITY AT THE FINANCIAL AND DEVELOPMENT SUPERVISION AGENCY (BPKP) OF NORTH SUMATRA PROVINCE Hutagalung, Geby Tarina; Deliana, Deliana; Surianti, Meily; Simanjuntak, Darmawati; Rahman, Abdul; Syahputra, Rizki
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4922

Abstract

The research aims to empirically prove the influence of skepticism, independence and motivation on audit quality at the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. The data collection technique uses a questionnaire distributed to auditors via Google Forms. Data analysis employs quantitative methods with statistical tools, specifically using Smart Partial Least Squares software. The test results show that skepticism and motivation significantly effect audit quality, while independence does not. The study identifies several limitations, suggesting that future research should include additional variables to explore factors influencing audit quality and expand the population and sample size for further investigation. Keywords : Audit Quality, Independence, Motivation, Skepticism
PENGARUH SISTEM INFORMASI AKUNTANSI DALAM PELAPORAN KEUANGAN PEMERINTAH DAERAH Hafiz, Muhammad; Suryanto, Suryanto; Dalimunthe, Muhammad Azmii; Deliana, Deliana; Napitupulu, Ilham Hidayah
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2550

Abstract

An accounting information system is an information system that has an information processing process that produces financial reports. This research is causative. The data used in this study were from several previous studies. This study discusses an accounting information system that is able to assist the financial reporting process and an effective system in the financial reporting process.
Analisis Reduplikasi pada Puisi Liburan Sekolah Karya Joko Pinurbo Parasian, Nehemia Anugrah; Rizal, Billy Affandie; Nasution, Khairina; Deliana, Deliana; Widayati, Dwi
Aksara: Jurnal Bahasa dan Sastra Vol 25, No 2 (2024): Aksara: Jurnal Bahasa dan Sastra
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/aksara/v25i2.pp751-759

Abstract

Reduplication is the process of repeating a grammatical form, either fully or partially, whether with phoneme variation or not. The purpose of this research is to describe the forms of reduplication found in the poem School Vacation by Joko Pinurbo. The method used in this research is descriptive qualitative with data collection techniques (1) collecting data; (2) selecting data; and (3) categorizing data. The data analysis method in this research is as follows: data reduction, data presentation, and conclusion and verification. The results show that there are four types of reduplication in the poem Liburan Sekolah by Joko Pinurbo, including: (1) full reduplication, such as jalan-jalan, pelan-pelan, henti-henti, malam-malam, remang-remang, ketawa-ketawa, kepingan-kepingan, cari-cari, duduk-duduk, kata-kata, diam-diam, buku-buku, lelaki; (2) partial reduplication, such as berangsur-angsur, memecah-mecah, kenang-kenangan, melihat-lihat, membuka-buka, berdenyit-denyit, dibuat-buat, dikoyak-koyak; (3) reduplication of affixation, namely disipit-sipitkan; and (4) reduplication of phoneme change, namely seluk-beluk.Keywords: linguistic analysis, reduplication, morphology, poetry, joko pinurbo
The Effect of Financial Distress on Capital Structure in Indonesia Banking Sector Deliana, Deliana; Nugroho, Vina
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Banking industry is believed as a vanguard of a country’s economy. If a bank experiences financial distress, not only that bank will face financial difficulties, but also have a systemic impact on all customers of that bank. So, capital structure of banking industry is a crucial thing. Capital structure in this study is proxied by Leverage Ratio. All of companies need leverage, but if leverage seems too high, it will have bad consequences for the company itself. Then, Banks, which are industry that really needs high liquidity also need leverage. Especially, when financial distress occurs, whether banks need to increase the proportion of their debt or not in order to survive. This research uses 23 commercial banks in Indonesia with quarterly panel data from 2012 to 2022. Results of this study state that Financial Distress can have a significant positive effect on increasing the Leverage Ratio of banks in Indonesia.
Pandangan Hukum Islam Terhadap Cerai Gugat pada Usia Dini Pernikahan di Pengadilan Agama Maninjau Ridha, Muhammad; Deliana, Deliana; Hasibuan, Pendi
USRATY : Journal of Islamic Family Law Vol. 1 No. 1 (2023): Juni 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/usraty.v1i1.6598

Abstract

Artikel ini membahas mengenai faktor-faktor terjadinya cerai gugat pada usia dini pernikahan di Pengadilan Agama Maninjau serta analisis hukum islam terhadap cerai gugat pada usia dini pernikahan. Pembahasan ini dilatar belakangi karena pada masa pademi covid-19 banyak terjadi cerai gugat pada usia dini pernikahan di PA Maninau yang dilakukan oleh pasangan yang menikah pada usia menikah yang ditentukan Undang-Undang Perkawinan No. 16 Tahun 2019, yakni laki-laki dan perempuan berusia 19 tahun. Jenis penelitian artikel ini adalah penelitian lapangan dengan mengolah data secara kualitatif. Dari penelitian yang dilakukan disimpulkan beberapa faktor terjadinya cerai gugat pada usia dini pernikahan pada masa pandemi covid-19 di Pengadilan Agama Maninjau adalah karena pasangan kurang bisa memaknai arti dari sebuah pernikahan, tidak sabar dan mengalah, komunikasi antara suami isteri kurang intens, pendidikan, nafkah, ditinggal suami, suami tempramental, suami dipenjara dan gangguan pihak ketiga. Cerai gugat pada usia dini pernikahan tidak bertentangan dengan syari’at islam demi mencegah “kemudharatan” antara suami isteri yang terjadi apabila pernikahan tetap dipertahankan.This article discusses the factors of contested divorce at an early age of marriage at the Maninjau Religious Court as well as an analysis of Islamic law on contested divorce at an early age of marriage. This discussion is motivated by the fact that during the Covid-19 pandemic there were many contested divorces at an early age, marriages in PA Maninau were carried out by couples who married at the age determined by Marriage Law No. 16 of 2019, namely boys and girls aged 19 years. The type of research in this article is field research by processing data qualitatively. From the research conducted, it was concluded that several factors led to divorce at an early age of marriage during the Covid-19 pandemic at the Maninjau Religious Court, namely because the couple was unable to interpret the meaning of marriage, was impatient and gave in, communication between husband and wife was less intense, education, livelihood, left by husband, temperamental husband, husband imprisoned and third party interference. Divorce at an early age of marriage does not conflict with Islamic law in order to prevent "harm" between husband and wife that occurs if the marriage is maintained
HUBUNGAN KELUHAN PASANGAN USIA SUBUR (PUS) DENGAN LAMA PEMAKAIAN KB INTRA UTERINE DEVICE (IUD) PADA AKSEPTOR AKTIF IUD DI DESA LAMCEU KUTA BARO ACEH BESAR TAHUN 2020 Rahmayani, Rahmayani; Rosita, Sri; Deliana, Deliana
KOLONI Vol. 1 No. 2 (2022): JUNI 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v1i2.233

Abstract

In Aceh Province, the users of the IUD IUD are 12,659 (3.5%). From a report by the Aceh Besar Health Office, in 2019 the number of IUD contraceptive users was 3158 (129.11%). The low interest of users of IUD KB due to complaints of pain (pain), vaginal discharge and bleeding is one of the most important medical reasons an IUD acceptor decides to stop using it and it occurs 4-15% per year. The purpose of this study was to determine the Correlation between Complaints of Fertile Age Couples (PUS) and the Length of Intra-Uterine Device (IUD) KB for Active IUD Acceptors in Lamceu Village Kuta Baro Aceh Besar in 2020. This research is analytic with cross sectional design. The population and sample in this study were 90 people. The study was conducted in 27 Juni s/d 01 July 2020. Data were processed univariate and bivariate he results showed there is a relationship between changes in menstrual cycles (P value = 0.04), complaints of abdominal pain (P value = 0.005), vaginal discharge (0.04) and sexual relationship disorders (P value = 0.001) with the duration of KB intra-uterine device (IUD) On IUD Active Acceptors in Lamceu Village Kuta Baro Aceh Besar in 2020. It was expected that officers will establish a sustainable reproductive health education program, bearing in mind that there are still IUD acceptors who do not know clearly about complaints that might occur due to the use of an IUD. Health workers in this case serving family planning are expected to always provide education and information to prospective acceptors and acceptors of family planning IUDs about types of IUD contraception especially their advantages and disadvantages. Keywords: Duration of Use of IUD, PUS, Complaints IUD
Co-Authors Abdul Rahman Akhyar, Fadhilah Tsaqila Aslim Rasyad Ayuanda, Winda Batubara, Nisa Anggraini Br. Perangin-angin, Alemina Dalimunthe, Muhammad Azmii Dwi Widayati, Dwi Eddy Setia Eka Nurmala Sari Frans Marhuasa Simamora, Arne Hasibuan, Pendi Hasibuan, Raya Puspita Sari Hutagalung, Geby Tarina Hutri, Kemala Ilma, Dzikri Jamaludin, Mohd Faizal Bin Jonni Parulian, Riatno Kaloko, Elsayrona Br La Ajina Hasibuan, Faninsky Aryanti Lubis, Musliadi M.Rikwan Effendi Salam Manik Mardelia Desfrida Megawati Sitompul Muhammad Hafiz Muhammad Ridha Mulyani, Restria Napitupulu, Ilham Hidayah Nasution, Andini nabila Nasution, Hasnah Juniarni Nasution, Khairina Nilma Zola Nugroho, Vina Nurlela Nurlela Parasian, Nehemia Anugrah Parlindungan Purba, Parlindungan Purba, Sadaukur Aeroki Rahmah Fithriani Rahmayani Rahmayani Rangkuti, Rahmadsyah Rihaney, Nine Rizal, Billy Affandie Sembiring, Rahmat Widia Simanjuntak, Darmawati Simanjuntak, Ivan Fernando Sinulingga, Desi Rahma Yuni Br. Sri Rosita Sukma, Sukma Surianti, Meily Suryanto Suryanto Syahputra, Rizki syahputra, Rizky Tambunan, Khairunnisa Yohana, Romaida Yusuf, Fadel