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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 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 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 Influence Of Public Accountability, Transparency, And Integrity On The Quality Of Perumnas Financial Reports In North Sumatra Panjaitan, Renaldi; Sucipto, Tia Novira; Wardhani, Neng Sri
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 Siregar, Adetya Rizki; Sari, Ayu Kurnia; Sucipto, Tia Novira
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 Adelia, Dina; Rizkina, Miftha; Sucipto, Tia Novira
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 Siregar, Muhammad Fahri; Sucipto, Tia Novira; Chrisna, Heriyati
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) Nur’arifah, Dwi Dinda; Saraswati, Dwi; Sucipto, Tia Novira
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.
Co-Authors , Heriyati Chrisna , Oktarini Khamilah Siregar , Yunita Sari Rioni Ade Yulita Sihombing Adelia, Dina Ahmad Omar Chapakia Anwar Suhut Ardella, Prasasti Azzahra, Syakirah Br Sembiring, Dealova Venolika Caroline Sime Br Ginting Faried, Annisa Ilmi Frasiska, Dea Galih Supraja Ginting, Rika Mei Hayani Gio Qaedy Auzan Grace Mariana Makdalena Indah Setiarini Lubis, Naomi Lusita Debora Marpaung M. Irsan Nasution Maharani, Juana Dewi Melati Sihombing Muttia Kartika Muttia Kartika Naufal Fauzan Hasibuan Neng Sri Wardhani Nur Aliah Nur’arifah, Dwi Dinda Owen De Pinto Simanjuntak Panjaitan, Renaldi Prasasti Ardella Purba, Mery Lani Purba, Rosanna Purba, Rossana Quddusi Shara Ayuni Renika Hasibuan Renika Hasibuan Ridho Yoandika Rika Meihayani Ginting Riska Franita Rizkina, Miftha Rosanna Purba Saraswati, Dwi Sari, Ayu Kurnia Selfi Widiyanti Sibarani, Romida Br Simarsoit, Fany Anatasya Siregar, Adetya Rizki Siregar, Muhammad Fahri Suci Ralita Lestari Tengku Syalia Faradiva Wardhani, Neng Sri Widya Nizrina Widya Nizrina Yosephine Magdalena Sipahutar Yuli Natalia Simbolon Zalfa, Nadhira