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VILLAGE FUND POLICY: MEASURING THE PROGRESS OF ECONOMIC DEVELOPMENT IN FOUR REGENCY IN THE TOBA CALDERA THROUGH THE VILLAGE DEVELOPMENT INDICATOR (IPD) AND VILLAGE BUILDING INDEX (IDM) Amran Manurung; Erlina; Sirojuzilam; Suwardi Lubis
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i.271

Abstract

Economic development is a process of developing community capacity in the long term so that it requires proper and accurate planning in reducing economic inequality between cities and regencies. One of the indicators for measuring the success of economic development in 4 regencies, namely North Tapanuli, Toba, Humbang Hasundutan and Samosir, which are in the Toba Caldera Area as a center for the development of world Geopark tourism which has been designated by UNESCO as a world heritage from the geological aspect.The purpose of this research is to conduct a descriptive economic analysisof the progress of the economic aspects of the 4 districts in the Toba Caldera region through the 2018 Village Development Index (IPD), namely to become Disadvantaged - Developing - Independent districts. While the Developing Village Index (IDM) will explain 5 categories ofRegency achievements for the status of villages classified as Very Disadvantaged - Underdeveloped - Developing – Advanced - Independent to prove the implementation of the Village Fund policy.The results of the study show that the 4 districts resulting from the division of regional autonomy policies and Fiscal Decentralization in Indonesia plus the Village Fund, it turns out that in 2020-2021 there are no districts that are included in the category of Independent and Advanced IDM Status. However, there are 2 districts that are in the Developing category, namely Samosir Regency with an IDM achievement of 0.6275 which is ranked 301st nationally and 12th at the provincial level in North Sumatra for City Regency. Furthermore, Toba Regency with an IDM of 0.6268 ranks 314th nationally and14th province. Finally, Humbang Hasundutan Regency has an IDM of 0.60502 in the 347th and 15th ranks. While the parent district, before the era of Regional Autonomy, namely NorthTapanuli Regency, was only included in the IDM status category, it was still lagging behind with an achievement of only 0.5904 being ranked 358th nationally and 8th in the province.In the IPD category, North Sumatra Province only reached 56.82, below the Sumatra Island average of 60.02, and the national average IPD reached 59.36. Furthermore, for these 4 regencies below the national average, the Sumatra Island region and the Provinces namely North Tapanuli 55.04, Toba 56.20, Humbang Hasundutan 56.08 and Samosir 54.84. So there is still much to be achieved by the Government of the 4 Regencies in order to improve people's lives optimally, prosperously, fairly and evenly, where the central government has stimulated the Village Fund policy which increased in value in the last 5 years before the Covid- 19 pandemic.
HOW TO IMPROVE INTERNAL AUDIT QUALITY IN NORTH SUMATERA GOVERNMENT: THE EFFECT OF TIME BUDGET PRESSURE Muhammad Irsan Nasution; Erlina; Iskandar Muda; Zulkarnain
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i.279

Abstract

The primary objective of this study is to examine the various determinants that influence time budget pressure within the context of the regional government of North Sumatra province. Furthermore, this research aims to assess the subsequent effects of such pressure on the overall quality of internal audits conducted within the regional government of North Sumatra province. The influencing factors encompass job completion time, continuous audit assignments, and involvement in arranging audit time. The research data was acquired by distributing questionnaires to respondents who were auditors working at provincial and district/ city inspectorates in the region of North Sumatra. The multiple regression data analysis comprised 130 questionnaires deemed usable for the study. This study offers significant insights for inspectorates and provincial and district/ city governments in North Sumatra to effectively identify the determinants of time budget pressure and its subsequent effects on the quality of internal audits. The individual demonstrates a high level of professionalism and adherence to ethical standards. One of the primary challenges currently confronting auditors is the imperative to broaden their audit methodologies and establish comprehensive standards that effectively oversee the activities of corporate organizations. The current prevalence of high turnover rates serves as a poignant reminder to organizations invested in training and providing adequate resources to address the challenges auditors encounter in their professional environments. This study examines the various elements that contribute to time budget pressure and its subsequent effects on the quality of internal audits within the regional administration of North Sumatra province.
DOES THE QUALITY OF INTERNAL AUDIT IN THE NORTH SUMATRA GOVERNMENT BECOME IMPACTED BY SUPERIOR'S ORDERS? Yulisfan; Erlina; Idhar Yahya; Zulkarnain
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i.280

Abstract

The objective of this study is to examine the potential impact of superior’s orders on the quality of internal audits conducted inside the North Sumatra Government. The primary objective of this research is to ascertain the dynamics and determinants that exert an influence on the conduct of internal auditors when confronted with directives or coercion from higher-ranking individuals, and to examine the subsequent ramifications on the quality of audits produced. This study examines the factors that influence the behavior of internal auditors when they encounter pressure to fulfil organizational demands, and the potential consequences on the quality of the audit process and outcomes. The present study examines the impact of superior’s orders on professional standards, ethical conduct, and the overall efficacy of the internal audit function. The research methodology employed in this study involves the utilization of a survey method approach, wherein a representative sample of internal auditors within the North Sumatra Government is collected. The present study employs the Partial Least Squares (PLS) methodology to examine the association among variables. This study aims to identify the primary factors that lead to the variation in Internal Audit Quality (IAQ), with a specific focus on the issues encountered by internal auditors who work inside intricate government settings. The aforementioned discoveries not only constitute a valuable contribution to the scholarly conversation surrounding the influence of compliance demands and professional conduct, but they also provide practical knowledge for policymakers and practitioners who aim to enhance the efficiency of internal audit practices within the public sector. This study adds to the expanding corpus of literature about the behavioral dimensions of internal audit and offers empirical findings that might guide efforts to enhance the quality of audits in governmental organizations, specifically within the distinct setting of North Sumatra.
Co-Authors Abdillah Arif Nasution Achmad Adiliah, Nur Agus Pahrudin Agustin, Delia Anisa Fitri Agustina Agustina, Nevy Ahkam Jayadi Ahmad Bukhari Muslim Ahmad Ilham Fadli Ahmad Syaripudin Ahyar Hamid Ajuk Sapar4 Akbar, Zulfikar Ibnu Ali Al Kadri, Hanif Al Khansa, Elsa Aliva, Aliva Dwi Lestari Amaliah Febrianti Amaliatulwalidain Amifelia, Hani Amin, Miftahul Amiruddin Amiruddin, Muh. Amran Manurung Anggraini, Yuli ANISAH Anjani, Arum Dwi Annisa Ramadhani Anwar, Agus Saeful Arifah, Zannuba Arnanda, Rivan Arufah Chafshah, Nadhifa Ashabul Kahfi, Ashabul Astoya Saimulani Asturi, Nur Anjar Aulia, Devy Lestari Nurul Ayu Fitriatul Ulya Azizul Kholis, Azizul Baby Lolita B., Baby Lolita Bambang Irfani Basri, Ade Darmawan Basyar, Syarifuddin Choirunnisa, Nur Wahidah Darno Setiawan B Zendrato Darul Mustofa Delisa Julita Desi Afrina Desta Tri Wahyuni Devanza, Rahmadillah Aisha Dewi Erna Marisa Dimas Raba Pramodana Dorkas, Marselka Meilani Dwi Suci Rahma Putri Eni Mayasari Eny Enawaty Eric Victorianus Sarumaha Erniyati, Tiya Fachri, Muh Ashar Fachrul Ghazi Fachrul Ghazi, Fachrul Fahrul Ghazi Fany Eka Amestia Febrianti, Amaliah Febriyani, Roseana Ferdana Sidiq Ferdana Sidiq Figo Rangga Bagaskara Fitriana, Nana Fitrianiningsih Guntur Cahaya Kesuma Guntur Cahaya Kesuma Guntur Cahaya Kusuma, Guntur Cahaya Hafidz Adzindafa, Syahda Hafiz Huzhazi, Muhammad Hairida Hairida Hamid, Ahyar HAMIDAH Hamsir Harahap, Muhammad Syafril Haryati Harun Helda Febrina Hendrica, Mega Hermanto Siregar Hidayati Hisbullah Hkmaya, Nesa Husna, Nur I Wayan Merta Ichsan, Rizki Furqanul Idham Kholid Idhar Yahya Ikat Sutriani Imam Mujahid Indah Nur Bella Sari Indah Permata Sari Ira Lestari Iskandar Iskandar Iskandar Muda Iskandar Muda Ismayani, Lilis Isra Hayati Darman Istiqamah Jamilin Tinambunan Jati, Prameswara Wahyu Jaya Kesuma, Muhammad Ilham Jessi Febrianti Julita, Delisa Jusliana Kartiko Sulistiyono Kesuma, Guntur Cahya Khaira Amalia Fachrudin Khaira Amalia Fakhrudin Khairi Yazdi, M.Izzad Khairi Yazdi Khairunnisa, Auliya Khofifah Aditha Parawansa Koderi Kurniasari, Daningsih Lailasari, Mita Leksono, Ferosiana Lina Suherty Lista M. Dachi M. Afyadi Perwira M. Irsan Nasution M. Qur’anul Kariem M. Thahir Maloko M.Izzad Khairi Yazdi Mahmudah, Nur Rif’atul Maria Ulfah MARIA ULFAH Marilang Marisa Marselino Wau Masriani . Maulidina, Farah Ayu Maulita, Cut Eliza Megawati Sitorus Meilan Lestari, Meilan Merta , I Wayan MIFTAHUL JANNAH Miranti, Maya Miswan Mochammad Wizdan Qutra tu’ain Mohammad Effendy Mufassiroh Asy-Syauqi, Icha Muhammad Akmansyah Muhammad Anis Muhammad Ikbal Ali Muhammad Ilham Jaya Kesuma Muhammad Maulana Yusuf Muhammad Mukhlis Mursalin, Arisandy Mutia Nadhifa Arufah Chafshah Nevy Agustina Nirva Diana Nisak, Sri Hidayatun Nofryanti Nourismi Hamada Nova Ratna Sari Harahap Noviani , Dwi Novita Safitri Nufus, Zahrotun Nur'aini Nuraini, Putri NURHADI Nurhizrah Gistituati Nurjannah, St. Paramita, Annisa Perwira, M. Afyadi Pratama Simamora , Rizky Gerry Puspita, Dinda Putri Putri, Mulyana Sukarni Rachma Julianty Putri Rachmat Sahputra Rafli, Zaenal Rahmanta Rahmat Amin Rahmat Ramadhani, Rahmat Rahmat Rasmawan Rahmi Novalita Raihana Rasjid, Hasma Resti Yektyastuti, Resti Ria Rafita Supriani Rimadhona Rini Muharini Rini Oktaria Riska Hayati Risya Sasri Rita Zahara Kamsir Rizki Agustina Rizky Fadillah, Moch. Rujiman Rumadani Sagala Rusi Rusmiati Aliyyah Rusneni Ruth, Eugenia Sabisa, Siboyanga Sabrina Octariani safriani, andi Salampe, Andi Akbar Ramdhan Saleh Hidayat Santi, Lusia Sari, Irfani Winda Sari, Septiana Satria Buana, Mirza Sembiring, Malinda Sari Shafarani, Fiyya K. Shanty Siregar, Zulpadli Sirojuzilam Hasyim Sisty Chintya Lola Siti Hardiyanti Marpaung Siti Nurjanah Situmeang, Chandra Soeganda Priyatna Soleha Tiara, Siti Sovia Mas Ayu Sri Hidayatun Nisak Sri Lestari Sri Watini Sri Wulan Sridistuti Sufian, Muhammad Suhana, Prihatin Sukenti, Desi Sulaiman Sulthan Syahril Sumanti Sutisna, Atang Suwardi Lubis Syafa'ah, Siti Lailatus Syahriany, Indha Syamsuni Tamer Sa’ad Ibrahim Khodr Thahir, Asriani Ulin, Ulin Nofiasai Umi Hijriyah Utami, Fajar Wahidmurni Wanda Annisa Lubis Wicaksana, M. Tegar Widiasih Wijayanthi, Tika Winanda, Dilla Wiwied Widyaningsih, Wiwied Wwan Saputra, Joniska Yani, Risyda Yenny Yesi Syahrini Yuliana Yuliana Yulisfan YUNITA Yunus, Irwanda Zaharnika, Febriana Andarina Zaharnika, R. Febrina Andarina Zughrofiyatun Najah Zulfikar Ibnu Ali Akbar Zulkarnain Zulkifli, Muhamad Aziz Zulpina, Zulpina