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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal of Education, Humaniora and Social Sciences (JEHSS) JCRS (Journal of Community Research and Service) Jurnal Akuntansi Bisnis dan Publik Community Engagement and Emergence Journal (CEEJ) TIN: TERAPAN INFORMATIKA NUSANTARA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Accounting and Business Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Social Responsibility Projects by Higher Education Forum Economics, Business and Management Science Journal Instal : Jurnal Komputer Jurnal Info Sains : Informatika dan Sains Journal of Research in Social Science and Humanities Jurnal Bisnis Mahasiswa Proceeding International Seminar of Islamic Studies Journal of Financial and Behavioural Accounting JUrnal Riset Ilmu Pendidikan Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Trends Economics and Accounting Research Formosa Journal of Sustainable Research (FJSR) Jurnal Nasional Teknologi Komputer Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Proceeding of The International Conference on Economics and Business Gemilang: Jurnal Manajemen dan Akuntansi Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences 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 Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Wilayah, Kota dan Lingkungan Berkelanjutan Journal of Environmental Economics and Sustainability Marhalado International Journal of Economics and Management Sciences E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Journal of Management and Economics Research Harmony Management: International Journal of Management Science and Business Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies Harmoni Economics: International Journal of Economics and Accounting
Vina Arnita
Universitas Pembangunan Panca Budi
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Analysis of the Imbalance of Regional Income Components in Binjai City Using the Regional Financial Ratio Approach Sri Risqi Widiyanti; Vina Arnita; An Suci Azzahra
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.v5i2.10973

Abstract

Regional revenue is a fundamental financial resource reflecting fiscal capacity and supporting the implementation of regional autonomy and sustainable development. The composition and balance of regional revenue components—local own-source revenue, transfer revenue, and other legitimate regional revenues—determine a region’s level of fiscal independence. In practice, many local governments experience structural revenue imbalances due to high dependence on central government transfers. This study examines the development and degree of imbalance among regional revenue components in Binjai City during the 2020–2024 period. The research adopts a descriptive quantitative approach using secondary data from budget realization reports obtained through the Regional Budget Data Portal of the Directorate General of Fiscal Balance. Data are analyzed using growth ratios and contribution ratios to assess revenue dynamics, fiscal dependence, and revenue structure. The findings reveal that local own-source revenue shows fluctuating growth and contributes relatively little to total regional revenue. Transfer revenue consistently dominates the revenue structure, while other legitimate regional revenues exhibit high volatility and a declining contribution trend. These results indicate that Binjai City’s fiscal independence remains low and that imbalances in regional revenue composition persist.
The Influence of Funding Decisions and Intellectual Capital on Firm Value in Indonesia’s Primary Consumer Goods Sector Listings Nabila Evelyn Chandra; Vina Arnita
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.314

Abstract

This study aims to investigate the influence of funding decisions and intellectual capital on firm value in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The research population consists of 23 companies, from which a sample of 15 companies was determined using a purposive sampling technique based on specific selection criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results indicate that funding decisions, measured by the debt-to-equity ratio (DER), have a significant and positive effect on firm value. This finding suggests that companies that can effectively utilize debt to finance their operations and investments tend to generate sufficient profits, which contributes to an increase in market value. A higher DER often reflects the financing of profitable projects that can enhance shareholder wealth and attract investor confidence. On the other hand, intellectual capital, measured by value added capital employed (VACA), was found to have no significant impact on firm value. This result implies that the selected measurement indicator primarily emphasizes capital efficiency rather than directly capturing value creation activities driven by intangible assets. Consequently, intellectual capital in this form may not directly influence the company’s market valuation in the observed sector and period. The findings of this research highlight the critical role of funding decisions in improving firm value and the need for companies to carefully manage their capital structures. Moreover, business leaders should consider adopting broader or alternative approaches to measuring and utilizing intellectual capital to better capture its potential contribution to long-term value creation. By strategically balancing debt usage and optimizing intangible resources, firms in the consumer goods sector can enhance their competitiveness, market value, and sustainable growth.
Risk Management in Village Financial Management in Village Government in North Sumatera Oktarini Khamilah Siregar; Mohd. Abidzar Bin Zainol Abidin; Vina Arnita; Rica Cahya Amalya
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.320

Abstract

Village financial management plays a crucial role in ensuring the effective and efficient use of village funds, particularly when viewed from the perspective of risk management. Risk management in this context refers to efforts made by village governments to anticipate, identify, and address potential problems that may arise in the use of village funds. Central government policies provide an important foundation for quality planning, implementation, and supervision in village financial management. This study employs a descriptive approach to explain the challenges faced by village governments in managing finances and highlights the importance of applying risk management strategies to enhance village original income. In analyzing risks, accuracy and precision are required because the risks faced by the village government directly influence policy outcomes and ultimately affect the welfare of the community. By adopting appropriate risk management practices, village governments can mitigate financial mismanagement and improve revenue generation. One practical measure involves the application of targeted budget allocation policies, such as optimizing expenditure savings and ensuring effective absorption of funds. These strategies not only prevent misuse of resources but also promote sustainable financial growth at the village level. The implementation of village financial risk management is guided by the Minister of Villages Regulation, which serves as a formal reference for village governments in designing systems, procedures, and policies. Through the application of these guidelines, village governments are expected to achieve better financial governance, improve transparency, and strengthen accountability. Ultimately, risk management serves as an essential tool for ensuring that village financial management supports community development and enhances the welfare of rural society.
Analysis of Independence, Effectiveness, and Efficiency Ratio as Measure of Financial Performance of the Lampung Province Government 2019–2023 Anggi Jumiafitri Waldani; Puja Rizqy Ramadhan; Vina Arnita
Journal of Research in Social Science and Humanities Vol 5, No 3 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.530

Abstract

This study aims to assess the financial performance of the Lampung Provincial Government through the ratios of independence, effectiveness, and efficiency from 2019 to 2023. The research is descriptive with a quantitative approach and data collected through documentation. The analyzed data are secondary data. The results show that the average fiscal independence ratio remains low despite an increase in the last two years. The effectiveness of Local Own-Source Revenue (PAD) collection is considered quite good and consistently effective; however, in the final year, there was a decline, making it less effective.
Pengaruh Pendidikan dan Pelatihan Terhadap Kinerja Guru pada SMA Hang Tuah Belawan: Penelitian Eka Umi Kalsum; Vina Arnita
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 4 No. 1 (2026): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 4 Nomor 1 February - May 2
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v4i1.313

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari pendidikan dan pelatihan terhadap kinerja guru pada SMA Hang Tuah Belawan. Populasi dalam penelitian ini adalah guru di SMA Hang Tuah Belawan dengan jumlah sampel sebanyak 37 orang. Model analisis data yang digunakan adalah analisis regresi liniear berganda. Metode penelitian menggunakan pendekatan  deskriptif kuantitatif yang didukung survey, serta bersifat explanatory.  Hasil penelitian ini menunjukkan bahwa secara parsial variabel pendidikan (X1) berpengaruh positif dan signifikan terhadap Kinerja Guru (Y), dengan nilai t hitung sebesar 10,740 dan nilai taraf signifikansi sebesar 0,004, secara parsial pelatihan (X2) berpengaruh positif dan signifikan terhadap Kinerja Guru (Y), dengan nilai t hitung sebesar 12,508 dan nilai taraf signifikansi sebesar 0,000. Sedangkan secara simultan baik pendidikan (X1) dan pelatihan (X2) berpengaruh positif dan signifikan terhadap Kinerja Guru (Y) SMA Hang Tuah Belawan, dengan nilai F hitung sebesar 51,817 dan nilai taraf signifikansi sebesar 0,000 lebih kecil dari 0,05. Serta nilai Koefisien regresi Kinerja Guru sebesar 0,862 (86,2%).
Strategi Yang Dilakukan Pemerintah Dalam Meningkatkan Keterbuaan Informasi Publik Secara Akuntabilitas Pada Kecamatan Helvetia, Medan Afrida Yani Siahaan; vina Arnita; An Suci Azzahra
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2554

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemerintah Kecamatan Medan Helvetia dalam meningkatkan keterbukaan informasi publik dalam perspektif akuntabilitas. Penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara terhadap Camat, Sekretaris Camat, staff pelayanan publik, serta masyarakat. Analisis dilakukan dengan menggunakan teori good governance yang menitikberatkan pada prinsip transparansi, akuntabilitas, partisipasi, responsivitas, efektivitas, efisiensi, serta keadilan melalui tiga indikator utama, yaitu mekanisme sistem keterbukaan informasi, mekanisme informasi sektor publik, dan penyebaran informasi publik. Hasil penelitian menunjukkan bahwa mekanisme sistem keterbukaan informasi telah berjalan secara terstruktur melalui penyediaan informasi publik yang terbuka, pengelolaan administrasi yang sistematis, serta pelayanan informasi yang didukung oleh prosedur yang jelas. Mekanisme informasi sektor publik dilaksanakan melalui koordinasi dengan berbagai instansi terkait dalam menyampaikan informasi kesehatan, keamanan pangan, dan kebencanaan secara cepat dan relevan. Penyebaran informasi publik dilakukan melalui berbagai media, baik secara langsung maupun digital, sehingga mampu menjangkau masyarakat secara luas. Meskipun demikian, masih terdapat kendala dalam pemerataan akses informasi, terutama terkait keterbatasan literasi digital masyarakat serta belum optimalnya sosialisasi prosedur pelayanan informasi. Oleh karena itu, diperlukan peningkatan dalam pemanfaatan teknologi informasi, penguatan kapasitas sumber daya manusia, serta intensifikasi sosialisasi kepada masyarakat agar keterbukaan informasi publik dapat diakses secara merata. Penelitian ini menyimpulkan bahwa strategi pemerintah Kecamatan Medan Helvetia telah mengarah pada penerapan prinsip good governance dan berkontribusi dalam meningkatkan akuntabilitas serta kepercayaan masyarakat terhadap penyelenggaraan pemerintahan.
Socialization of Risk Management Implementation in Improving Village Financial Management Oktarini Khamilah Siregar; Vina Arnita; Mohd. Abidzar Bin Zainol Abidin
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1586

Abstract

Village financial management is a crucial aspect of village governance that requires transparency, accountability, and adherence to applicable regulations. The risk of financial irregularities in village fund management remains a significant challenge faced by many village governments in Indonesia, including Klambir V Kebun Village, Deli Serdang Regency. This community service activity aimed to enhance the understanding of village apparatus regarding the implementation of public risk management in improving village financial management. The activity was conducted on November 26, 2024, using socialization and counseling methods through lectures, discussion, and question-and-answer sessions, with the distribution of modules to 10 village apparatus participants. Pre- and post-activity evaluations indicated a significant improvement in participants' understanding of risk management concepts, particularly in the areas of risk identification, risk analysis, and risk mitigation strategies. The results demonstrate that socialization of risk management is effective in improving the capability of village officials in managing village finances transparently and accountably. These findings underscore the importance of ongoing capacity-building programs for village apparatus as part of efforts to strengthen village governance and financial accountability in Indonesia.
Financial Report Analysis to Measure the Financial Performance of the South Labuhanbatu Regional Government Mutiara Aulya Almy; Ayu Kurnia Sari; Vina Arnita
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.v5i2.11121

Abstract

This study aims to assess the financial performance of the Labuhanbatu Selatan Regency Government using the fiscal independence ratio, effectiveness ratio, and efficiency ratio during the 2020–2024 period. A descriptive quantitative method was applied, utilizing secondary data obtained from the Local Government Budget Realization Report (APBD). The results indicate that the average fiscal independence ratio remained very low throughout the period, although a significant increase occurred in 2024, shifting the category to high independence. The effectiveness ratio of locally generated revenue (PAD) averaged 95.65%, indicating consistent achievement of revenue targets. However, the efficiency ratio reached an average of 376.83%, suggesting that expenditure management was not optimal. Overall, the findings highlight the need to strengthen fiscal independence, improve the consistency of PAD effectiveness, and enhance budget efficiency in future financial management.
The Influence Of Government Accounting Standards (Sap) Implementation, Good Governance, And The Use Of Information Technology On The Quality Of Financial Reports At Bpkpad Binjai City Vildo Rizky Kurniadi; Vina Arnita; Hendra Saputra
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.v5i2.11205

Abstract

This study aims to examine the extent to which the implementation of SAP (Government Accounting Standards), Good Governance, and the utilization of information technology affect the quality of financial reports at the BPKPAD of Binjai City. A descriptive quantitative approach was used in this research, with a sample of 80 respondents taken from 189 employees using purposive sampling techniques. Data collection instruments included observation, questionnaires, and literature study, which were then processed using multiple linear regression techniques. The results of the data analysis show a positive and significant influence from the implementation of SAP, Good Governance, and information technology on the quality of financial reports, both partially and simultaneously.
Analysis of the Financial Performance of the Regional Government of North Sumatra Province in the Post–COVID-19 Period Alia Rohali; Irawan Irawan; Vina Arnita
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.v5i3.11266

Abstract

This study aims to analyze the financial performance of the Government of North Sumatra Province in the post-Covid-19 period from 2021 to 2024 based on the ratios of financial independence, effectiveness, and efficiency. This research employs a quantitative descriptive approach using secondary data derived from the Regional Budget Realization Reports published by the local government. The results indicate that the financial independence ratio ranges from 17% to 24%, categorized as very low with an instructive relationship pattern, reflecting a high dependence on central government transfers. The effectiveness ratio ranges from 90% to 96% and is classified as effective despite fluctuations, while the efficiency ratio ranges from 97% to 100% and is considered less efficient because regional expenditures nearly absorb all revenues. Overall, the post-pandemic financial performance demonstrates relatively effective revenue realization; however, significant challenges remain in strengthening fiscal independence and improving expenditure efficiency.
Co-Authors , Heriyati Chrisna , Oktarini Khamilah Siregar , Yunita Sari Rioni Aditya Ramadhani Afrida Yani Siahaan Alfia, Nurul Alfiyah, Sausan Alia Rohali Andini Puspita Sari Anggi Jumiafitri Waldani Annisa Putri Athaya, Nada Syifa Aulia Aulia Aulia Aulia Ayu Kurnia Sari Ayu Kurnia Sari azzahra, an suci Br Bangun, Dini Febriana Chandra, Muhammad Mahardika Chatarina Umbul Wahyuni Daning Indah Lestari Diana, Yana Dito Aditia Darma Nasution Dwi Permatasari Barus Edy Syarif Eky Ermal M Eky Ermal Muttaqin Elyandi, Juli Ermal M, Eky Fahmi Kurniawan Faried, Annisa Ilmi Fathul Fahrozi Nasution Febriyanti, Susmia Febyola Crisanta Fitri Hasanah Fitri, Rahmadhani Franita, Riska Frennando Dewa Chandika Gultom, Eva Ulina Handriyani Dwilita Hendra Saputra Hendra Saputra Heriyati Chrisna Heriyati Chrisna Hernawaty Hernawaty Hernawaty, Hernawaty Icha Santika Indriani, Yunia Indriany Izzati, Dina Jones Gultom Kalsum, Eka Umi Khairul Khairul, Khairul Kurniawan, Fahmi Larasasti, Sindy Lukna, Yohanes Kevin Manao, Marcella Chintya Marina, Nisha Marini, Yushita Marlina Marlina Matondang, Adinda Rizki Ramadhana Miranda, Aqilah Mohd. Abidzar Bin Zainol Abidin Mohd. Abidzar Bin Zainol Abidin Muh. Fachrul Muzawwir Muhammad Ipan Murnihati Murnihati Mustika Tupa Sihombing Mutiara Aulya Almy Nabila Evelyn Chandra Nabila, Talita Nasution, Fathul Fahrozi Nina Andriany Nasution Nisha Marina Noviani, Noviani Nuraini Nuraini Padang, Ratnauli Panggabean, Ignasius G. K. Panjaitan, Gloria Oktavania Parsi, Citra Putri Balqis, Putri Putri Nazwa Amalia Rahmadayanti, Nabila Rahmadhani Fitri Rahmayanti Rahmayanti Raihan Risky Ramadhan, Aditya Ramadhan, Puja Rizqy Ramadhani Fitri Ramadhani, Aditya Rambe, Hasvia Sheilla Aldira Rangkuti, M Ihsan Riansyah Rica Cahya Amalya Rica Cahya Amalya Rinjani, Vitaliana Risky, Raihan Rizky Amalia Safitri, Tsamara Nayla Salsabila Nadhifa Althaaf Sarah Vika Sabrina Sari, Andini Puspita Saskia, Dwi Putri Sihombing, Dona Silitonga, Juliarta Sinaga, Eki Rosnita Sipayung, Willy Febrian Siti Nurhayati Siti Nurhayati Siti Nurhayati Sitompul, Monika Pebri Yanti Sitorus, Zulham SRI RAHAYU Sri Risqi Widiyanti Suci Azzahra Suganda, Rara Suryani Suryani Susan Alfityah Suwarno Syafitri, Auna Tamba, Rani Rosya Tambunan, Dame Romauli Tambunan, Yuliati Tanjung, Endah Suharlin Ulzannah, Nisa Vildo Rizky Kurniadi Wahyu Miko Pratama Wan Fachruddin Wan Fachruddin Widianingsih, Novita Yana Diana Yana Diana Yolanda, Nabila Yuliati Tambunan Yunia Indriani Zahrani, Vista Zainal, Siti Rohaida Mohammed Zuraida Tharo Zuraidah Tharo