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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Ekuivalensi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economics (IJEC) The Es Economics and Entrepreneurship MULTIPLE: Journal of Global and Multidisciplinary
Tamba, Dang Panagaman
Universitas Muhammadiyah Asahan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Optimalisasi Akuntabilitas Pada Perangkat Daerah Kabupaten Simalungun Dang Panagaman Tamba; Widya Astuti; Maya Sari
JURNAL EKUIVALENSI Vol. 7 No. 2 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i2.521

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis apakah kejelasan sasaran anggaran dan sistem pengendalian intern berpengaruh terhadap akuntabilitas kinerja organisasi perangkat daerah kabupaten Simalungun dengan komitmen organisasi sebagai variabel pemoderasi. Jenis penelitian ini menggunakan pendekatan asosiatif. Populasi dalam penelitian ini adalah pegawai-pegawai pada Organisasi Perangkat Daerah Kabupaten Simalungun. Responden yang digunakan adalah Kepala Dinas, Sekretaris, dan Bendahara Pengeluaran dengan jumlah 90 orang. Hasil penelitian menunjukkan bahwa; (1) ada pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja OPD; (2) ada pengaruh sistem pengendalian intern terhadap akuntabilitas kinerja OPD; (3) komitmen organisasi dapat memoderasi pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja; (4) komitmen organisasi dapat memoderasi pengaruh sistem pengendalian intern terhadap akuntabilitas kinerja.
Analisis Penetapan Pendapatan Asli Daerah Pada Belanja Daerah Di Kantor Dinas Pertanian Kabupaten Asahan Dang Panagaman Tamba; Faulia Anggeraini; Hajar Affiah
MULTIPLE: Journal of Global and Multidisciplinary Vol. 2 No. 2 (2024): Februari
Publisher : Institute of Educational, Research, and Community Service

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

Abstract

Perhitungan penetapan pendapatan asli daerah dan belanja daerah dimaksudkan untuk menilai keseuaian anggaran dengan realisasi belanja yang dilakukan di Dinas Pertanian Kabupaten Asahan. Serta tetap mempertahankan tingkat efisiensi dan efektivitasnya dimana setiap tahun mengalami perubahan yang sangat baik dan tingkat efisien tiap tahunnya masuk dalam kriteria yang sangat efisisen. Tujuan penelitian ini adalah untuk mengetahui penetapan pendapatan asli daerah terhadap belanja daerah di Dinas Pertanian Kabupaten Asahan. Peneliti menggunakan metode analisa deskriptif kualitatif. Teknik pengumpulan data menggunakan observasi, dokumentasi serta studi kepustakaan, sedangkan analisis data dengan teknik pengkuran rasio dengan menggunakan rasio pertumbuhan, rasio efektivitas dan tingkat efisiensi. Hasil penelitian menunjukkan bahwa pengelolaan tingkat pertumbuhan pendapatan asli daerah pada Dinas Pertanian Kabupaten Asahan mengalami kenaikan target dan realisasi yang terjadi. Tahun 2017 mengalami pertumbuhan sebesar 14%, tahun 2018 naik menjadi 15% kemudian di tahun 2019 mengalami kenaikan yang signifikan menjadi 26%. Begitupun pada tingkat efektivitas pendapatan asli daerah dan belanja daerah mengalami peningkatan dengan tingkat kreteria yang efektif. Pada efisiensi belanja daerah tahun 2017 sebesar 45,51%, tahun 2018 sebesar 56,53%, dan tahun 2019 tingkat efisiensi sebesar 57,70% sehingga anggaran belanja di Dinas Pertanian Kabupaten Asahan sudah memiliki kreteria yang sangat efisien.
The Influence of Employee Productivity and Operational Costs on Increasing Revenue PT. Diamond National Iron Industry Medan Syah, Syafrial; Anggeraini, Faulia; Tamba, Dang Panagaman
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.v3i2.1040

Abstract

This research aims to analyze the impact of employee productivity and operational costs on income growth at PT. Intan National Iron Industry Medan. The study uses multiple linear regression methods with a sample of annual financial reports from the past six years, which have been approved by the company leadership. The motivation for this research stems from fluctuations in income over the years, particularly during the pandemic, where a drastic decline was observed. The income generated was insufficient to cover operational costs, leading to unmet income targets and a lack of management incentives, or even company losses. The results of the study indicate that employee productivity has a positive and significant effect on income, with a T-value of 7.079 (T-value 7.079 > T-table 2.015) and a significance level of 0.000 < 0.05, meaning that Ha is accepted and H0 is rejected. Operational costs also have a significant impact on income, with a T-value of 3.976 (T-value 3.976 > T-table 2.015) and a significance level of 0.000 < 0.05, again leading to the acceptance of Ha and rejection of H0. Furthermore, the combined effect of productivity and operational costs yields an F-value of 34.852 > 4.74 with a significance level of 0.000 < 0.05. These findings demonstrate that both employee productivity and operational costs positively and significantly influence income growth at PT. Intan National Iron Industry Medan.
Implementation of Environmental Accounting Policies in Hospitality Business in an Effort to Improve Tourism Sustainability in the Lake Toba Region Tamba, Dang Panagaman; Marpaung, Durahman
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3474

Abstract

The Lake Toba area is an iconic tourist destination in Indonesia that faces major challenges in preserving its ecosystem. Stakeholders, especially hotel companies, need to be able to develop more effective strategies to achieve sustainable tourism in the Lake Toba area. The aim of this research is to find out the relationship between hotel companies' environmental accounting policies and driving factors, including hotel companies' corporate social responsibility (CSR) programmes, management support and community support. The research method used in this research is mixed method research (qualitative and quantitative). Analysis of qualitative data processing using Nvivo. Then, quantitative analysis using data analysis methods, namely by testing questionnaires, validity, reliability, data normality, multicollinearity, heteroscedasticity, multiple regression analysis, and testing the coefficient of determination of the best fit model. The results of the qualitative research with Nvivo based on the concept of tourism sustainability are CSR, environmental issues, public image and environmental accounting policies. The results of the quantitative research based on the partial test showed that CSR and management support had a significant effect on the accounting policy of the hotel business environment, while the community support variable had no effect on the accounting policy of the hotel business environment.
Marketing Strategy of the Samosir Lake Toba Regency Culture and Tourism Office in Increasing the Number of Tourists Marpaung, Durahman; Tamba, Dang Panagaman
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3537

Abstract

The urgency of this research is that this research is important because it can provide an in-depth look at the strategies implemented by the Samosir Regency Culture and Tourism Office, so that concrete recommendations can be made to increase the attractiveness and popularity of these tourist destinations. This research aims to provide a deeper understanding of the challenges and opportunities faced by the Samosir Regency Culture and Tourism Office in expanding the number of tourists. The research methods used in this research are data collection obtained from observations, interviews with research subjects, and documentation studies, literature studies, identifying problems, preprocessing, analyzing data using SWOT analysis, BCG analysis, SPACE analysis, and QSPM analysis, data analysis results, final evaluation, research approach with mix method. The results of SWOT analysis on the evaluation of internal factors IFE and evaluation of external factors EFE show that the internal and external positions are in quadrant I, in a growing position and must continue to be improved. The results of the BCG matrix evaluation, Samosir Lake Toba Regency tourist destinations are classified in the Stars position. The results of the SPACE matrix calculation, the tourist position of Samosir Lake Toba Regency is in an aggressive position that occurs when all dimensions are positive. Based on the results of QSPM, 3 prioritized strategies can be taken and implemented as the main steps in developing tourist destinations.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL KEPALA SEKOLAH, BUDAYA ORGANISASI DAN KOMPETENSI KERJA GURU ASN DAN NON ASN TERHADAP KOMITMEN KINERJA GURU UPT SDN 016505 Anggeraini, Faulia; Tamba, Dang Panagaman
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.4097

Abstract

Abstract: One of the standards that must be met in the implementation of education is the competency standard of educators and education personnel. According to Law Number 14 of 2005 concerning Teachers and Lecturers, Article 1 paragraph 1 states that "teachers are professional educators with the main task of educating, teaching, guiding, directing, training, assessing and evaluating students in the formal education path, basic education, and secondary education." Based on the disclosure of factual phenomena, data, theories, and relevant previous research presented above, the researcher is interested in conducting research by selecting the title "The Influence of the Principal's Transformational Leadership Style, Organizational Culture, and Work Competence of ASN and Non-ASN Teachers on Teacher Performance Commitment at UPT SDN. 016505 Taman Sari, Pulau Bandring District, Asahan Regency." There is a significant influence of Transformational Leadership Style, Organizational Culture, and Competence on Teacher Commitment and Performance at UPT SDN 016505 Taman Sari, Pulau Bandring District, Asahan Regency. This is proven based on the results of research conducted by researchers where the significance value (sig) of 0.001 is smaller than the Probability of 0.05, so it can be concluded that H0 is rejected and Ha is accepted, which means that "There is a significant influence of Transformational Leadership Style, Organizational Culture, and Competence on Teacher Commitment and Performance at UPT SDN 016505 Taman Sari, Pulau Bandring District, Asahan Regency." Keywords: Style, Leadership, Transformational Abstrak: Salah satu standar yang harus dipenuhi dalam pelaksanaan pendidikan adalah standar kompetensi pendidik dan tenaga kependidikan. Menurut Undang-Undang Nomor 14 Tahun 2005 tentang Guru dan Dosen pasal 1 ayat 1 menyebutkan “guru adalah pendidik profesional dengan tugas utama mendidik, mengajar, membimbing, mengarahkan, melatih, menilai dan mengevaluasi siswa pada jalu rpendidikan formal, pendidikan dasar, dan pendidikan menengah”. Berdasarkan pengungkapan fenomena faktual, data, teori dan penelitian terdahulu yang relevan dikemukakan di atas, peneliti tertarik untuk meneliti dengan memilih judul “Pengaruh Gaya Kepemimpinan Transformasional Kepala Sekolah, Budaya Organisasi dan Kompetensi Kerja Guru ASN dan non ASN terhadap Komitmen Kinerja Guru UPT SDN. 016505 Taman Sari Kecamatan Pulau Bandring Kabupaten Asahan”.Adanya Pengaruh Gaya Kepemimpinan Transformasional, Budaya Organisasi, dan Kompetensi yg signifikan terhadap Komitmen dan Kinerja Guru di UPT SDN 016505 Taman Sari Kecamatan Pulau Bandring Kabupaten Asahan, hal ini dibuktikan berdasarkan hasil penelitian yang dilakukan peneliti dimana nilai signifikansi (sig) sebesar 0.001 lebih kecil dari Probabilitas 0.05, sehingga dapat disimpulkan bahwa H0 ditolak dan Ha diterima, yang berarti bahwa “Adanya Pengaruh Gaya Kepemimpinan Transformasional, Budaya Organisasi, dan Kompetensi yg signifikan terhadap Komitmen dan Kinerja Guru Audit di UPT SDN 016505 Taman Sari Kecamatan Pulau Bandring Kabupaten Asahan. Kata kunci: Gaya, Kepemimpinan, Transformasional
The Influence of Employee Productivity and Operational Costs on Increasing Revenue PT. Diamond National Iron Industry Medan Syah, Syafrial; Anggeraini, Faulia; Tamba, Dang Panagaman
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.v3i2.1040

Abstract

This research aims to analyze the impact of employee productivity and operational costs on income growth at PT. Intan National Iron Industry Medan. The study uses multiple linear regression methods with a sample of annual financial reports from the past six years, which have been approved by the company leadership. The motivation for this research stems from fluctuations in income over the years, particularly during the pandemic, where a drastic decline was observed. The income generated was insufficient to cover operational costs, leading to unmet income targets and a lack of management incentives, or even company losses. The results of the study indicate that employee productivity has a positive and significant effect on income, with a T-value of 7.079 (T-value 7.079 > T-table 2.015) and a significance level of 0.000 < 0.05, meaning that Ha is accepted and H0 is rejected. Operational costs also have a significant impact on income, with a T-value of 3.976 (T-value 3.976 > T-table 2.015) and a significance level of 0.000 < 0.05, again leading to the acceptance of Ha and rejection of H0. Furthermore, the combined effect of productivity and operational costs yields an F-value of 34.852 > 4.74 with a significance level of 0.000 < 0.05. These findings demonstrate that both employee productivity and operational costs positively and significantly influence income growth at PT. Intan National Iron Industry Medan.
HOW GOVERNMENT ACCOUNTING STANDARDS AND INTERNAL CONTROL SYSTEMS INFLUENCE GOOD GOVERNANCE WITH THE USE OF INFORMATION TECHNOLOGIES AS MODERATING VARIABLES Dang Panagaman Tamba; Lainatusshifa Kemal
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4434

Abstract

This study aims to analyze the influence of Government Accounting Standards (GAS) and Internal Control Systems (ICS) on good governance at the Food Security and Livestock Service of North Sumatra Province, Indonesia; evaluate the role of information technology utilization as a moderating variable that can strengthen the relationship between the implementation of GAS and ICS on good governance; and analyze how good governance can accelerate rice self-sufficiency in the region. This research employed a mixed method with a sample of 40 employees at the Food Security and Livestock Service of North Sumatra Province. The qualitative data were processed from the NVivo software, while the quantitative approach was analyzed using Partial Least Squares (PLS) and the SmartPLS software with descriptive statistical tests, outer model analysis, inner model analysis, and hypothesis testing. Data analysis results on the influence of government accounting standards and internal control systems on good governance, with the use of information technology as a moderating variable, which most often appears using NVivo software on a word cloud, include control, reports, finance, internal, government, accounting, effectiveness, and accountability. PLS analysis results show that the use of information technology as a moderating variable can influence government accounting standards on good governance, and the use of information technology as a moderating variable is unable to influence the internal control system on good governance.
A Comprehensive Bibliometric Review of Business Model Innovation in Entrepreneurial Economics Literature Judijanto, Loso; Antoni, Antoni; Firdaus, Firdaus; Sakova, Megha; Tamba, Dang Panagaman
The Es Economics and Entrepreneurship Vol. 4 No. 03 (2026): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i03.987

Abstract

This study provides a comprehensive bibliometric review of Business Model Innovation (BMI) within the field of entrepreneurship economics, aiming to map the intellectual structure, research evolution, and emerging trends. Using the Scopus database, relevant publications from 2000 to 2026 were systematically collected and analyzed through bibliometric techniques, including co-authorship, citation, and keyword co-occurrence analysis, with visualization supported by VOSviewer. The results reveal a significant increase in BMI-related publications, particularly in the last decade, indicating growing scholarly attention to innovation-driven entrepreneurship. The author collaboration network shows a fragmented structure, suggesting limited integration across research communities. Country analysis highlights the dominance of developed economies, while contributions from developing regions remain relatively low. Citation analysis identifies foundational works related to business ecosystems and value creation, alongside emerging studies focusing on digital transformation, sustainability, and circular economy. Furthermore, keyword analysis demonstrates that BMI research is centered around innovation and economics, with recent trends shifting toward sustainability and digitalization. This study contributes by offering a structured overview of BMI literature, identifying research gaps, and providing directions for future research, particularly in interdisciplinary integration and the inclusion of diverse economic contexts.
Co-Authors Affiah, Hajar Anggeraini, Faulia Antoni Antoni Firdaus Firdaus Judijanto, Loso Lainatusshifa Kemal Marpaung, Durahman Maya Sari Sakova, Megha Syah, Syafrial Widya Astuti