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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah 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 Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Tia Novira Sucipto
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9823

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.
The Influence Of Public Accountability, Transparency, And Integrity On The Quality Of Perumnas Financial Reports In North Sumatra Renaldi Panjaitan; Tia Novira Sucipto; Neng Sri Wardhani
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.v5i2.11001

Abstract

This study aims to empirically examine the influence of public accountability, transparency, and integrity on the quality of financial statements at Perum Perumnas of North Sumatra. The research specifically investigates the partial and simultaneous effects of each variable on improving financial reporting quality and identifies the most dominant contributing factor. A quantitative approach with an explanatory research design was employed using a survey method. The study sample consisted of 37 employees directly involved in the management and preparation of financial statements, selected through a convenience sampling technique. Data were collected using structured questionnaires measured on a five-point Likert scale and analyzed using multiple linear regression with the assistance of SPSS software. The findings reveal that public accountability, transparency, and integrity have a positive and significant effect on the quality of financial statements, both individually and simultaneously. Among these variables, integrity emerges as the most dominant factor influencing financial reporting quality. These results highlight the importance of implementing good governance principles to enhance financial reporting practices. The study concludes that strengthening accountability, information transparency, and personnel integrity is essential for improving the quality of financial statements in State-Owned Enterprises, particularly within Indonesia’s housing sector.
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
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.
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
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9394

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.
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.
Co-Authors , Oktarini Khamilah Siregar , Yunita Sari Rioni Ade Yulita Sihombing Adetya Rizki Siregar Ahmad Omar Chapakia 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 Galih Supraja Ginting, Rika Mei Hayani Gio Qaedy Auzan Grace Mariana Makdalena Gracia Lavenia Tampubolon Hendra Saputra Heriyati Chrisna Indah Setiarini Irawan Lubis, Naomi Lusita Debora Marpaung M. Irsan Nasution Maharani, Juana Dewi Melati Sihombing Miftha Rizkina Muhammad Fahri Siregar 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