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All Journal Jurnal Riset Akuntansi dan Bisnis YUME : Journal of Management Jurnal Abdi Ilmu FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI JURNAL MUTIARA MANAJEMEN JURNAL ILMIAH MAKSITEK JURNAL ILMIAH SIMANTEK Jurnal Scientia Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Community Service The International Conference on Education, Social Sciences and Technology (ICESST) Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management, Economic, and Accounting Jurnal ABDIMAS MUTIARA JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi
Tia Novira Sucipto
Universitas Pembangunan Panca Budi
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Effectiveness Of Using Accounting Information Systems At The Perumnas Simalingkar Village Office, Pancur Batu District, Deli Serdang Regency, North Sumatra Province Adetya Rizki Siregar; Ayu Kurnia Sari; Tia Novira Sucipto
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11089

Abstract

The use of information and communication technology in the digital era is crucial in various sectors, including village government, to improve the efficiency and quality of public services. The Village Information System (SID) is designed to facilitate the management of village data, information, and services to make them more transparent, accountable, and participatory. With the SID, it is hoped that the public will have easier access to village information, and village officials will be able to work more effectively in supporting village development. Research is essentially aimed at demonstrating the truth and solving problems related to what is being studied, which is carried out using a method that is appropriate and relevant to the research objectives. According to (Sugiyono, 2021), a research method is essentially a scientific way to obtain data for specific purposes and uses. A research method is a technique or method of conducting research, related to searching, collecting, and processing data, as well as drawing conclusions or addressing existing problems in a study. To increase effectiveness, regular training for village officials on the use of AIS and basic accounting principles is needed. The development of an online-based system with adequate internet network support. Periodic evaluation of system use to ensure suitability to village needs.
Analysis Of The Effectiveness Of Regional Budget Management In Supporting Infrastructure Development In Deli Serdang Regency Dina Adelia; Miftha Rizkina; Tia Novira Sucipto
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11113

Abstract

This study aims to analyze the effectiveness of regional expenditure budget management in supporting infrastructure development in Deli Serdang Regency. Infrastructure development is one of the main priorities of local governments in improving public services, accelerating economic growth, and promoting equitable development. The effectiveness of regional expenditure management is an important indicator of the success of local governments in allocating and realizing budgets in accordance with established plans. This study employs a descriptive quantitative approach using secondary data derived from the Budget Realization Report (LRA) and the Regional Revenue and Expenditure Budget (APBD) of Deli Serdang Regency. The research period focuses on recent fiscal years to examine trends and performance in regional expenditure management. The analytical techniques used include the analysis of regional expenditure effectiveness ratios, infrastructure expenditure growth analysis, and the contribution of capital expenditure to total regional expenditure. The results indicate that, in general, the management of the regional expenditure budget in Deli Serdang Regency has been relatively effective. However, several constraints remain, including the dominance of operational expenditure over capital expenditure and limited realization of infrastructure budgets in certain sectors. This study is expected to contribute to local governments as an evaluation reference and as a basis for formulating more effective budget management policies to support infrastructure development in Deli Serdang Regency.
The Influence Of Internet Banking, Mobile Banking, And Atm Usage On Financial Management Among Customers Of Bank Muamalat Kcp Binjai Muhammad Fahri Siregar; Tia Novira Sucipto; Heriyati Chrisna
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11230

Abstract

This study aims to analyze the effect of using Internet Banking, Mobile Banking, and ATM on the financial management of customers of PT. Bank Muamalat Indonesia Tbk KCP Binjai. The research uses a quantitative approach with a survey method. The research sample consisted of 40 customers selected by saturated sampling technique. Data were collected through questionnaires and analyzed by multiple linear regression. The results showed that Internet Banking and Mobile Banking have a positive and significant effect on financial management, while ATM has no significant effect. Simultaneously, the three banking services contribute 70.7% to financial management. The implications of this research are expected to be input for Bank Muamalat in optimizing digital services to support customer financial management.
The Effect of Audit Fees, Audit Tenure, and Gender on Audit Quality in Consumer Goods Companies Listed on the Indonesian Stock Exchange (2020–2024) Dwi Dinda Nur’arifah; Dwi Saraswati; Tia Novira Sucipto
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11365

Abstract

This study aims to determine the effect of Audit Fee, Audit Tenure, and Gender on Audit Quality of Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period. Data is taken from www.idx.co.id. The population in this study was 29 companies with a sample of 48 companies. Sampling and determination of sample size in this study were carried out using a purposive sampling method, selecting 34 consumer goods sector manufacturing companies that met the criteria as samples. This research approach uses logistic regression analysis of data processed with the SPSS 23 application. Data from this study uses secondary data in the form of Company financial reports officially published by the Indonesia Stock Exchange (IDX). Based on the results of the study, it can be concluded that the Audit Fee variable has a positive effect on audit quality, Audit Tenure has no effect on Audit Quality, Gender has a positive effect on audit quality, simultaneously Audit Fee, Audit Tenure and Gender affect audit quality. Only 44.3% of the dependent variable can be explained by the variability of the independent variables, while the remaining 55.7% is explained by other variables not used in this study.
ANALISIS KONTRIBUSI PAJAK DAERAH, RETRIBUSI DAERAH DAN BAGI HASIL PAJAK TERHADAP BELANJA MODAL DI PROVINSI SUMATERA UTARA Gracia Lavenia Tampubolon; Tia Novira Sucipto; Hendra Saputra
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.8086

Abstract

Belanja modal adalah uang yang dikeluarkan oleh pemerintah daerah untuk membeli atau menciptakan aset tahan lama yang bermanfaat dalam jangka panjang, seperti membangun jalan, jembatan, gedung, dan layanan publik lainnya. Tingginya kebutuhan belanja modal menuntut pemerintah daerah untuk memiliki sumber pendanaan yang kuat dan berkelanjutan agar pembangunan daerah dapat berjalan secara optimal. Sumber pendapatan daerah yang berasal dari Pendapatan Asli Daerah (PAD), terutama pajak daerah dan retribusi daerah, memiliki peran penting dalam mendukung pembiayaan belanja modal. Metode penelitian: Pendekatan penelitian ini menggunakan metode kausal. Pendekatan ini mengamati bagaimana suatu hal mengarah pada hal lain dengan mempelajari hubungan antara berbagai faktor. Teknik yang digunakan dalam penelitian ini terdiri dari Hasil penelitian: Pajak daerah berpengaruh signifikan secara parsial terhadap belanja modal, retribusi daerah berpengaruh signifikan secara parsial terhadap belanja modal, bagi hasil pajak berpengaruh signifikan secara parsial terhadap belanja modal, dan pajak daerah, retribusi daerah, bagi hasil pajak secara simultan berpengaruh terhadap belanja modal
Pengaruh Keterbukaan Informasi Publik dan Akuntabilitas Terhadap Kinerja Instansi pada Kecamatan Medan Helvetia Kota Medan Nurhalizah; Irawan; Tia Novira Sucipto
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9393

Abstract

Latar belakang: Penyelenggaraan pemerintahan yang baik menuntut transparansi dan akuntabilitas dalam meningkatkan kinerja instansi. Namun, pada praktiknya masih ditemukan permasalahan seperti rendahnya kualitas pelayanan, keterbatasan SDM, serta belum optimalnya keterbukaan informasi dan akuntabilitas, khususnya di tingkat kecamatan. Metode penelitian: Studi ini memanfaatkan pendekatan kuantitatif melalui metode associative-causal. Pengumpulan data dengan kuesioner skala Likert pada 88 responden memanfaatkan teknik sampling jenuh, lalu dilaksanakan analisis melalui Partial Least Square Structural Equation Modeling (PLS-SEM) memanfaatkan SmartPLS 4.0. Hasil penelitian: Hasil penelitian memperlihatkan bahwasanya keterbukaan informasi publik dan akuntabilitas yang tergolong cukup baik dengan skor rerata masing-masing 3,21 dan 3,24, serta kinerja instansi sebesar 3,22. Secara statistik, akuntabilitas berpengaruh signifikan positif bagi kinerja instansi (? = 0,387; p < 0,05), serta keterbukaan informasi publik turut berpengaruh signifikan positif (? = 0,494; p < 0,05). Model mampu menjelaskan 52,6% variasi kinerja instansi. Kesimpulan: Keterbukaan informasi publik dan akuntabilitas merupakan faktor penting yang secara signifikan meningkatkan kinerja instansi. Semakin tinggi transparansi dan pertanggungjawaban aparatur, maka semakin optimal kinerja instansi dalam memberikan pelayanan publik.
The Role of Internal Audit in Influencing the Accounting Information System on the Quality of Village Government Financial Reports in Medan Selayang District Tia Novira Sucipto
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1234

Abstract

The purpose of this study is to examine and to analyze the influence of accountancy system utilization and the auditing internal role to the village government’s finance report quality of Medan Selayang District. This kind of this research is quantitative research. The population in this research is the villages’device which located in 6 (six) villages in Medan Selayang District, which the technique of sample taking use saturated sample, so the amount of sample in this research is 48 persons. The data which used in this research are primary data and secondary data which used the questionnaire as the data collection method. The data processing in this uses the SPSS software program. The result in this research shows that the auditing internal role (X1) and the accountancy system utilization (X2) take the partially effect of the finance report (Y) and the auditing internal role (X1) and the accountancy system utilization (X2) take the simultaneously effect to the finance report quality.
ANALISA SISTEM KEUANGAN DESA UNTUK MENINGKATKAN KINERJA PERANGKAT DESA DALAM PENYUSUNAN LAPORAN KEUANGAN PADA DESA SUKA DAMAI KECAMATAN KUALA KABUPATEN LANGKAT Tri Hayati; Tia Novira Sucipto; Hendra Saputra
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9374

Abstract

Latar Belakang Masalah : Pengelolaan keuangan desa menjadi salah satu unsur penting dalam menciptakan tata kelola pemerintahan desa yang transparan dan akuntabel. Untuk mendukung hal tersebut, pemerintah bersama BPKP mengembangkan aplikasi Sistem Keuangan Desa (Siskeudes) sebagai sarana untuk membantu desa dalam menyusun laporan keuangan secara lebih tertib dan tepat waktu. Namun, penerapan Siskeudes di Desa Suka Damai masih menghadapi beberapa hambatan, seperti keterbatasan kemampuan aparatur desa, kurangnya pelatihan teknis, kondisi jaringan internet yang belum stabil, serta pengawasan yang belum optimal. Penelitian ini bertujuan untuk menganalisis penerapan Siskeudes serta pengaruhnya terhadap kinerja perangkat desa dalam penyusunan laporan keuangan di Desa Suka Damai Kecamatan Kuala Kabupaten Langkat. Metode Penelitian : Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif melalui observasi, wawancara dan dokumentasi karena bertujuan untuk menganalisis dan menggambarkan secara mendalam sistem keuangan desa serta perannya dalam meningkatkan kinerja perangkat desa dalam penyusunan laporan keuangan. Kesimpulan : Penerapan Siskeudes di Desa Suka Damai telah berjalan sebagai sistem utama dalam pengelolaan keuangan desa, mulai dari tahap perencanaan hingga pelaporan. Penggunaan sistem ini mendorong perubahan ke arah digitalisasi sehingga proses administrasi menjadi lebih tertib, terstruktur, dan sesuai dengan ketentuan yang berlaku.
ANALISIS PENGARUH PENAGIHAN PIUTANG RAGU-RAGU DAN PENGHAPUSAN PIUTANG RAGU-RAGU TERHADAP PENGENDALIAN SALDO PIUTANG RAGU-RAGU PT PLN (PERSERO) UNIT PELAKSANA PELAYANAN PELANGGAN UP3 MEDAN UTARA Alamsyah Harahap; Tia Novira Sucipto; Muhammad Ihsan Rangkuti
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9380

Abstract

Latar belakang: This study aims to analyze the effect of doubtful accounts collection and doubtful accounts write-off on the control of doubtful accounts balance at PT PLN (Persero) UP3 Medan Utara. The research method used is a quantitative approach with associative nature. The population in this study were all doubtful accounts collection officers within UP3 Medan Utara, with a sample of 62 respondents taken using convenience sampling technique. Data collection techniques were carried out through questionnaires distribution. Data analysis used multiple linear regression with SPSS software. The results showed that partially, doubtful accounts collection had a positive and significant effect on the control of doubtful accounts balance. Doubtful accounts write-off also had a positive and significant effect. Simultaneously, both variables had a significant effect on the control of doubtful accounts balance. The conclusion of this study is that doubtful accounts collection and write-off have important roles in controlling the doubtful accounts balance. The implication of this study is expected to be evaluation material for the management of PT PLN (Persero) UP3 Medan Utara in improving the effectiveness of collection and accelerating the doubtful accounts write-off process, Metode penelitian: The approach used in this research is a quantitative approach with associative characteristics. The quantitative method is a research approach that focuses on numerical data and statistical analysis to test hypotheses or answer research questions. This method uses structured instruments, such as questionnaires, to collect data that can be measured objectively. Hasil penelitian: The results of the study indicate that the collection of doubtful accounts has a positive and significant effect on the control of doubtful account balances. This is evidenced by the increasing repayment of doubtful accounts from year to year at ULP Medan Timur and ULP Denai, and The write-off of doubtful accounts also has a positive and significant effect, although the process occurs very rarely because electricity bills are classified as state receivables, the management of which is strictly regulated by government regulations, Kesimpulan: The management of PT PLN (Persero) UP3 Medan Utara needs to continuously improve the effectiveness of doubtful account
ANALISIS EFEKTIVITAS PENERBITAN SP2DK DALAM MENINGKATKAN PENERIMAAN PAJAK DI KPP MADYA DUA MEDAN Inggit Eko Prasetio; Anggi Pratama Nasution; Tia Novira Sucipto
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9388

Abstract

Latar belakang: Kelancaran agenda pembangunan sebuah negara sangat bergantung pada ketersediaan dana publik, di mana pungutan pajak memegang peran paling krusial. Guna mengoptimalkan penerimaan dan memitigasi risiko ketidakpatuhan pada sistem self-assessment, Direktorat Jenderal Pajak (DJP) melaksanakan fungsi pengawasan melewati penerbitan Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK). Namun, realisasi penerimaan yang masuk ke kas negara kerap kali tidak sebanding dengan potensi temuan awal, Metode penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Pengumpulan data dilaksanakan melewati wawancara menpada dengan tiga Account Representative (AR) di KPP Madya Dua Medan, didukung oleh studi dokumentasi atas laporan kinerja SP2DK dan total penerimaan pajak selama periode 2022–2025. Data dianalisis menggunakan model interaktif (reduksi data, penyajian, dan penarikan kesimpulan) yang ditriangulasi dengan perhitungan rasio matematis Hasil penelitian: Hasil hitungan rasio efektivitas SP2DK bersifat fluktuatif, yakni 21,14% (2022), 27,49% (2023), 68,60% (2024), dan 8,63% (2025). Dengan matematis, rasio efektivitas tergolong "Tidak Efektif" dan kontribusi terhadap total KPP (rata-rata 2,45%) tergolong "Sangat Kurang". Meski demikian, hasil wawancara memperlihatkan dengan administratif SP2DK sangat efektif mendorong kepatuhan sukarela dengan tingkat respons membalas surat memperoleh 80-90%, Kesimpulan: SP2DK belum optimal dari segi pencairan penerimaan nominal finansial dengan instan, terutama untuk temuan bernominal masif yang memerlukan eskalasi tahap pemeriksaan lanjutan. Namun, instrumen ini memegang peranan vital sebagai peringatan dini (early warning system) yang membina kepatuhan wajib pajak dengan berkelanjutan.
Co-Authors , Oktarini Khamilah Siregar , Yunita Sari Rioni Ade Yulita Sihombing Adetya Rizki Siregar Ahmad Omar Chapakia Alamsyah Harahap Anggi Pratama Nasution Anwar Suhut Ardella, Prasasti Ayu Kurnia Sari Azzahra, Syakirah Br Sembiring, Dealova Venolika Cahya Nafasya Caroline Sime Br Ginting Dina Adelia Dwi Dinda Nur Arifah Dwi Dinda Nur’arifah Dwi Saraswati Faried, Annisa Ilmi Frasiska, Dea Ginting, Rika Mei Hayani Gio Qaedy Auzan Gracia Lavenia Tampubolon Hendra Saputra Heriyati Chrisna Indah Setiarini Inggit Eko Prasetio Irawan Lubis, Naomi Lusita Debora Marpaung M. Irsan Nasution Maharani, Juana Dewi Melati Sihombing Miftha Rizkina Muhammad Fahri Siregar Muhammad Ihsan Rangkuti Muttia Kartika Muttia Kartika Naufal Fauzan Hasibuan Neng Sri Wardhani Nur Aliah Nurhalizah Owen De Pinto Simanjuntak Prasasti Ardella Purba, Mery Lani Purba, Rossana Quddusi Shara Ayuni Renaldi Panjaitan Renika Hasibuan Renika Hasibuan Ridho Yoandika Rika Meihayani Ginting Riska Franita Rosanna Purba Selfi Widiyanti Sibarani, Romida Br Simarsoit, Fany Anatasya Suci Ralita Lestari Tengku Syalia Faradiva Tri Hayati Widya Nizrina Widya Nizrina Yosephine Magdalena Sipahutar Yuli Natalia Simbolon Zalfa, Nadhira