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Analysis of the Efficiency and Effectiveness of Regional Spending in Improving the Quality of Public Services in the Medan City Regional Government for the 2023-2024 Fiscal Year Marlina Marlina; Suci Azzahra; 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.v5i3.11372

Abstract

This study analyzes the efficiency and effectiveness of regional government expenditure in improving the quality of public services in the Government of Medan City for the 2023–2024 fiscal years. The objectives of this study are: (1) to measure the level of efficiency in the use of regional budgets for the provision of public services, (2) to assess the effectiveness of expenditure realization in achieving public service performance indicators, and (3) to provide policy recommendations to improve budget management performance. Quantitative analysis is conducted through document analysis of the Regional Revenue and Expenditure Budget (APBD) and expenditure realization for 2023–2024, calculation of efficiency ratios (comparison between budget inputs and service output indicators), and effectiveness analysis based on the achievement of Public Service Performance Indicators (PSPI) and regional performance targets. Qualitative analysis complements the quantitative findings through structured interviews with budget management officials and service users, as well as case studies of several strategic agencies, including health, education, licensing, and infrastructure sectors. The results indicate that, in aggregate, Medan City’s regional expenditure during the 2023–2024 period demonstrates a moderate level of efficiency. Certain sectors, such as health and education, are relatively efficient in converting budget allocations into service outputs, while infrastructure and licensing sectors still exhibit inefficiencies or unfocused expenditure realization. In terms of effectiveness, improvements in public service quality are observed in key indicators—such as administrative service completion time and user satisfaction—although achievements are uneven across agencies. The main contributing factors include insufficient outcome-based budget prioritization, limitations in human resource capacity, and suboptimal monitoring and evaluation systems. The study recommends strengthening outcome-based budget prioritization, enhancing planning and oversight capacity, implementing more measurable performance indicators, and leveraging service digitalization to improve operational efficiency. The implementation of these recommendations is expected to improve expenditure efficiency and effectiveness ratios and enhance the quality of public services in future periods.
ANALISIS KINERJA KEUANGAN APBD PADA PEMERINTAH KOTA MEDAN Indriany; An Suci Azzahra; Vina Arnita
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.v8i1.8087

Abstract

Abstrak Latar belakang : Anggaran Pendapatan dan Belanja Daerah (APBD) merupakan instrumen utama dalam penyelenggaraan pemerintahan daerah yang berfungsi sebagai alat perencanaan, pengendalian, serta evaluasi kinerja keuangan. Menurut Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah, APBD adalah rencana keuangan tahunan pemerintah daerah yang dibahas dan disetujui bersama oleh pemerintah daerah dan Dewan Perwakilan Rakyat Daerah, serta ditetapkan dengan peraturan daerah. Melalui APBD, pemerintah daerah memiliki kewenangan untuk mengelola sumber daya keuangan secara optimal guna mendukung pembangunan dan meningkatkan kesejahteraan masyarakat. Mahmudi (2016) menyebut bahwa APBD merupakan rencana operasional keuangan daerah yang menggambarkan estimasi pendapatan dan belanja daerah dalam satu tahun anggaran, serta menjadi dasar pengambilan keputusan dan kebijakan publik di tingkat lokal. Metode penelitian: Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Pendekatan kuantitatif merupakan penelitian yang menyajikan hasil dalam bentuk angka- angka sebagai representasi dari data yang diperoleh. Hasil penelitian: Kinerja keuangan Pemerintah Kota Medan. Kinerja keuangan yang baik ditunjukkan oleh tingginya rasio efektivitas, stabilnya rasio efisiensi dan meningkatnya kontribusi PAD. Hal ini sejalan dengan teori pengelolaan keuangan daerah yang menyatakan bahwa perencanaan dan realisasi anggaran yang efektif akan meningkatkan akuntabilitas dan kinerja pemerintah daerah.
Analysis of the Effectiveness of Accounting Information Systems in the Local Government of Medan City Muhammad Ipan; Yunita Sari Rioni; Vina Arnita
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1590

Abstract

The development of information technology has encouraged local governments to implement Accounting Information Systems (AIS) to improve transparency, accountability, and efficiency in regional financial management. However, the implementation of AIS in the Medan City Government still faces several challenges, including limited human resource competence, inadequate technological infrastructure, and lack of system integration. This study aims to analyze the effectiveness of the Accounting Information System in the Medan City Government using the DeLone and McLean Information Systems Success Model. This research employs a quantitative approach, with data collected through questionnaires distributed to 80 local government financial management officers. Data analysis techniques include validity testing, reliability testing, normality testing, and heteroscedasticity testing, processed using SPSS software. The results indicate that all research instruments are valid and reliable, and the data meet the classical assumptions of regression analysis. System quality, information quality, and service quality have a positive effect on system use and user satisfaction. Furthermore, system use and user satisfaction positively influence the effectiveness of the Accounting Information System. Overall, the Accounting Information System implemented by the Medan City Government is categorized as effective; however, improvements in service quality and continuous development of human resource competencies are still required to optimize the implementation of the system.
Sosialisasi Penggunaan Aplikasi Desa Pematang Serai Kecamatan Tanjung Pura Kabupaten Langkat Fahmi Kurniawan; Zulham Sitorus; Vina Arnita; Aditya Ramadhani; Raihan Risky
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 3 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v5i3.6604

Abstract

Kantor Desa Pematang Serai dalam meningkatkan pelayanan kepada masyarakat desa menerapkan aplikasi desa untuk melayani kebutuhan masyarakat agar telayani secara maksimal dalam surat menyurat. Oleh karena itu, diperkenalkan sebuah inovas dan keterampilan kepada perangkat kantor desa tentang penggunaan aplikasi desa sehingga proses pelayanan kepada masyarakat dalam membuat surat berjalan lebih cepat, akurat, dan efisien. Metode sosialisasi melibatkan pendekatan demonstratif dan interaktif dengan kombinasi presentasi, tanya jawab, dan simulasi langsung penggunaan aplikasi. Hasil dari sosialisasi ini menunjukkan bahwa sebagian besar pegawai kantor desa merasa lebih nyaman dan percaya diri dalam menggunakan aplikasi desa. Di samping itu, pemahaman pegawai kantor desa mengenai pentingnya integritas dalam pelayanan kepada masyarakat juga meningkat. Diharapkan dengan adopsi teknologi ini, pembuatan surat untuk masyarakat di Kantor Desa Pematang Serai dapat berjalan dengan baik dan dapat meningkatkan kinerja pegawai kantor desa dalam melayani surat memeyurat kebutuhan masyarakat desa.
PENERAPAN DIGITAL MARKETING DALAM MEMBANGUN CITRA MEREK PADA SAGA CREATIVE HUB SEBAGAI PUSAT EKONOMI KREATIF Yana Diana; Vina Arnita
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 3 (2026): June 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i3.6517

Abstract

Abstract: Advances in digital technology are encouraging players in the creative economy to adopt more effective and sustainable marketing strategies. This study aims to analyse the role of digital marketing strategies in building the image of Saga Creative Hub as a hub for the creative economy. The method used in this study is a qualitative descriptive approach, with data collected through observation, interviews and documentation of the digital promotional activities carried out by Saga Creative Hub. The results of the study indicate that the use of social media, particularly Instagram, the consistent creation of creative content, and well-planned digital communication are capable of increasing brand awareness, audience engagement, and strengthening the image of Saga Creative Hub as a space for collaboration and innovation. Digital marketing strategies also contribute to expanding the creative community network and enhancing appeal for MSME practitioners and the general public. The conclusion of this study emphasises that the implementation of appropriate and sustainable digital marketing strategies plays a strategic role in building the image of creative economy institutions. It is hoped that this study will serve as a reference for creative hub managers and creative economy practitioners in developing effective digital promotion strategies. Keywords: digital marketing, brand image, creative economy, creative hub, social media   Abstrak: Perkembangan teknologi digital mendorong pelaku ekonomi kreatif untuk mengadaptasi strategi pemasaran yang lebih efektif dan berkelanjutan. Penelitian ini bertujuan untuk menganalisis peran strategi digital marketing dalam membangun citra Saga Creative Hub sebagai pusat ekonomi kreatif. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi terhadap aktivitas promosi digital yang dilakukan oleh Saga Creative Hub. Hasil penelitian menunjukkan bahwa pemanfaatan media sosial, khususnya Instagram, pembuatan konten kreatif yang konsisten, serta komunikasi digital yang terencana mampu meningkatkan brand awareness, engagement audiens, dan memperkuat citra Saga Creative Hub sebagai ruang kolaborasi dan inovasi. Strategi digital marketing juga berkontribusi dalam memperluas jejaring komunitas kreatif serta meningkatkan daya tarik bagi pelaku UMKM dan masyarakat. Kesimpulan dari penelitian ini menegaskan bahwa implementasi strategi digital marketing yang tepat dan berkesinambungan memiliki peran strategis dalam membangun citra lembaga ekonomi kreatif. Penelitian ini diharapkan dapat menjadi referensi bagi pengelola creative hub dan pelaku ekonomi kreatif dalam mengembangkan strategi promosi digital yang efektif. Kata Kunci: digital marketing, citra merek, ekonomi kreatif, creative hub, media sosial
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