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Manajemen Dan E-commerce PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis The Es Accounting and Finance Electronic Journal of Education, Social Economics and Technology J-ISACC : Journal of Islamic Accounting Competency Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Research Horizon JAKBS International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah IIJSE BAKIRA: Jurnal Pengabdian Kepada Masyarakat JEBD Indonesian Journal of Multidisciplinary Scientific Studies Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Advances in Economics & Financial Studies Advances in Taxation Research Journal of Islamic Finance and Accounting Research Economic: Journal Economic and Business RUBINSTEIN Jurnal Ekonomi Bisnis dan Kewirausahaan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Dan Bisnis Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEKA E-Jurnal Akuntansi 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Laylan Syafina
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Veterinary Other

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Journal : sentralisasi

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The Effect of Siskeudes Application Utilization, Operator Understanding Level, and Training on the Quality of Village Budget Reports in Torgamba District Dea Sulistiawati; Laylan Syafina
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5596

Abstract

This study aims to analyze the influence of the utilization of the Village Financial System (Siskeudes) application, operator understanding, and training on the quality of Village Revenue and Expenditure Budget (APBDes) reports in Torgamba District, while also highlighting the importance of human resource capacity in strengthening transparency and accountability in village financial management. This research employed a quantitative approach using a survey method involving 34 village financial management officials as respondents. Data were analyzed using multiple linear regression with the assistance of SPSS. The results revealed that partially, operator understanding and training had a positive and significant effect on the quality of APBDes reports, whereas the utilization of the Siskeudes application did not show a significant effect. Simultaneously, all independent variables significantly affected report quality, with a coefficient of determination (R²) of 0.834 and an F-value of 50.217, indicating that 83.4% of the variation in APBDes report quality could be explained by the proposed model. These findings demonstrate that the quality of village financial reports is influenced more by the competence and training of officials than by the mere use of information systems. The study contributes to the literature on village financial governance by emphasizing the strategic role of capacity-building programs in improving the effectiveness of Siskeudes implementation and ensuring accountable village financial reporting. 
Analysis of the Application of the Local Government Information System (SIPD) in Realizing Transparency and Accountability at the Regional Finance and Revenue Management Agency (BPKPD) of Binjai City (Centralization) Lisa Raihanatul Husna; Laylan Syafina; Tuti Anggraini
SENTRALISASI Vol. 15 No. 3 (2026): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i3.5848

Abstract

This study aims to analyze the implementation of the Regional Government Information System (SIPD) in realizing regional financial transparency and accountability in the Binjai City BPKPD, with a special focus on the transition period from SIMDA to SIPD. The research uses a descriptive qualitative approach with a case study design. Data was collected through semi-structured in-depth interviews with five informants, non-participatory observations, and a documentation study of the Binjai City BPKPD Strategic Plan 2025-2029. The analysis used the interactive model of Miles, Huberman, and Saldana (2014) which was interpreted through the six-dimensional model of the DeLone and McLean (2003) Model. The results of the study reveal an asymmetrical effectiveness profile: the quality of information and the use of the system are considered effective; the quality of the system and user satisfaction are quite effective; Meanwhile, the quality of service is less effective due to the absence of formal technical guidance. The net benefits are realized through real-time data transparency and a permanent audit trail, although the full potential of SIPD has not been fully realized as confirmed by the Binjai City BPKPD Strategic Plan 2025-2029. 
Analysis of Budget and Realization Financial Performance at the Labuhanbatu Utara Regency Personnel and Human Resources Development Agency Siti Tasya Zulaikha Harahap; Laylan Syafina; Yenni Samri Juliati Nasution
SENTRALISASI Vol. 13 No. 2 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i2.3237

Abstract

This research aims to determine the performance and financial realization of the budget in five budget years, namely 2018-2022 at the North Labuhanbatu Regency Personnel and Human Resources Development Agency. This research uses a qualitative approach, with documentation procedures used to obtain data. The analytical approach used is a descriptive method which includes spending variance analysis, spending growth analysis, spending alignment analysis (divided into operational spending and capital spending), and efficiency ratios. Research findings using expenditure variance analysis for 2018-2022 show that the performance of the expenditure budget is quite good because no expenditure exceeded the budget. Based on a review of state spending growth from 2018 to 2022, there is a positive increase with an average of 8,41%. Based on the findings of the 2018-2022 expenditure alignment study, the expenditure budget is used more for operational expenditure than capital expenditure. With an average operational expenditure over the five budget years of 98,10%, capital expenditure was 1,90%. Based on the 2018-2022 budget realization efficiency ratio, the efficiency level of budget use in 2018 was 79,76%, while the efficiency level in 2019-2022 budget use was quite efficient with budget use of 84,80%, amounting to 81,74%, 83,02%, and 85,20%.
Co-Authors -, Kusmilawaty Abdul Haris Kombih Adelina Sari Harahap Ahmad Amin Dalimunthe Ahmad Riyadi Siregar Ainun Nahya Dwi Arizona Aldira Sari, Ayu Alfian, Ryan Allif Alvian Huda Pramana Amalia Nasution, Nabilla Amin, Muhammad Rais Aminah Harahap Amita Anastasya Br Ginting Andani, Nova Andika Ramadan Yp, Andika Andini Nur Bahri Andre Tanjung Andri Irawan Anggaraini, Tuti Anggun Pratiwi Anisa Suci Anjani, Dina Annio Indah Lestari Nasution Annisaa Putri Azzahra Nasution Aqwa Naser Daulay Ardilla Nasution Ariesti Sopia Arif, Atika Arifin Fauzi Lubis Asmiannur, Asmiannur Astri Astri, Astri Atika Atikah Humaidah Hasibuan Aulia, Mahani Faiza Auzien Ziqri Hadi Ayu Permata Sari Azzahra, Nisa Bella Nurhudiani Budi Harianto Dalimunthe, Ahmad Amin Dandi Gunawan Daulay, Amelia Putri Daulay, Yusrina Dayani Pohan, Tasya Rahma Dea Sulistiawati Delima Delima Deri Arifin Nur Marpaung Desi Katriana Panjaitan Devi Damayanti Devi Damayanti Devi Herawati Devi Imelda Sahfitri Dewi Fazira Dharma, Budi Diah Rizki Syahrani Nasution Dila Wandasari Dimas Syahputra Dina Maisyura Dinda Andriani Marpaung Dinda Andriani Marpaung Dinda Putri Hafira Efri Islami Hasibuan Eliyana Sipahutar Elsa Putri Fadhilah, Gina Faisal Akbar Nasution Fanny Himla Rizqya Pasaribu Fazhillah, Audi Febriayu, Lelita Fiddarain, Khairah Fitri Amalia Fitriadany, Eno Friska Fauziah Umardhi Friyadi Hamonangan Siregar Gina Fadhilah Gladis Jelita Gymnastiar, Wahyu Hadi, Auzien Ziqri Hamidah Sari Harahap, Aisyah Nauli Rumondang Harahap, Khansa Amira Harahap, Rahmat Daim Harahap, Suci Ardilla Ramadhani Hasanah Azizi Hasibuan, Jihan Isnaini Hasibuan, Mardiah Khofifah Hasibuan, Nisa Sri Rahayu Hendra Harmain Hendra Harmain Hendra Harmain Hendra Hermain Hendra Hermain Hendra Hermawan Hendra Setiawan Hesti Aryani Hasibuan Hotbin Hasugian Husna, Rifdah Nur Ikhlasul Amal Ikhsan Harahap, Muhammad ilham khairi, ilham Ilhamy, M Lathief Imelda Sitompul Imsar Imsar Imsar, Imsar Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indradewa, Rhian Ive Manta Br Lingga Jauhariah Al-Islam Inayatulah Jihan Isnaini Hasibuan Jihan Luthfi Aulia Juliana Nasution Juliati, Yenni Samri Julita Julita Kamilah, K Khairida Nur Rahmah Khairil Ihsan Khairul Amri Khasnita Sari Khasnita Sari Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty - Kusmilawaty, Kusmilawaty Laksmiarti, Diksi Lesmana, Suhaila Zahra Lia Nur Fatmawati Lisa Raihanatul Husna Lismayanti, Lismayanti Liza Mutia Lokot, Lokot al-Amin Ritonga Lubis, Jainuar Amarullah Luthfia Nabila Pane M Abel Radifan Rifki M Abiyyu Alwansyah Hsb M Ikhsani Simanjorang M. Yogi Riyantama Isjoni Marliyah Marliyah Marliyah Marliyah Marpaung, Nanda Ali Wardhana Marpaung, Tuah Rizky Martua Hsb, Rahmat Maysarah, Maysarah Maysharah Maysharah Meisyah Rambe Mhd. Rofi Febrian Mirna Wati Monica, Aulia Muhammad Anshor Panjaitan Muhammad Ardiansyah Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Dedi Irawan Muhammad Fadli Harahap Muhammad Fadli Harahap Muhammad Hasan Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Muhammad Lathief Ilhamy Nasution Muhammad Ridho Hidayat muhammad Syahbudi, muhammad Muhammad Yafizham Mulyani, Seri Mumtaz Muhammad Naufal Murdifin azhar Murinanda Amalya Parinduri Musdalifah Musdalifah Musdalifah Musdalifah Mustapa Khamal Rokan Mutia, Liza Mutiara Salsabila Nabilla Amalia Nasution Nabillah Irbah Anjani Nadia Anzani Nafis, Fadly Abdillah Nastion, Yenni Samri Juliati Nasution, Annio Indah Lestari Nasution, Yenni Samri Julianti Nazwa Syahira Nesya Aulia Nidaul Husna Ningrum, Azizah Sekar Nisa Sri Rahayu Hsb Nisa Sri Rahayu Hsb Nosa Dinda Putri Nst , Uci Roito Anggina Nur Addnin Lubis NUR AHMADI BI RAHMANI Nur Amalia Nur Azizah Nur Cahyani Nur Fadhilah Ahmad Hasibuan Nur Fadhilah Ahmad Hasibuan Nur Fadhilah Ahmad Hasibuan Nur Khafifah Tanjung Nur Laila Nurbaiti Nurbaiti Nurbaiti, Nurbaiti Nurhudiani, Bella Nurlaila Nurlaila Nurlaila Harahap Nurlaila Nurlaila Nursantri Yanti Nurul Fikri Berutu Nurul Isnaini Putri Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Nurwani, N. Oktania, Mila Pakpahan, Jiyad Faqih Purwaningtyas, Franindya Putri Faradilla Putri Maulya Putri Ranggaini Caniago Putri Ranggaini Caniago Putri Sepiyana Putri, Elsa Rafika Hayati Dalimunthe Rahmawani Afwika Rahmi Hidayah Nasution Raissa Amanda Putri Ramadhani, Novitri Rambe, Meisyah Rani Rufmana Pohan Raniwati Siregar Reni Ria Armayani Hasibuan Rifqiyati Putri Rika Sapriyani Rika Utari Rika Utari Rina Halizah Nasution Ririn Warliana Ritonga, Tri Agustin Rizka Fadhillah Rizky Ananda Ariza Rizqia Humaira Nasution Rozika, Aura Tania Rusdi Hidayat, Ahmad S Ritonga Ari Putri Sabrina Sarda Nasution Safa Rina Saharani, Dita Saibarani Nabila Said Dariadi Ramadhan Sakinah Zulfitri Salma Agita Sitepu Salsabila Salsabila Salwa Latipah Saparuddin Saparuddin Saparuddin Siregar Saragih, Ummi Rahayu Sari, Khasnita Sarti Marya Hasibuan Siagian, Yeni Aulia Siahaan, Ummi Salamah Afnita Sari Silaen, Aprilia Putri Silmi Mursidah Siregar, Ayu Lestari Siregar, Rodizah Siska Melida Saragih Siti Fatimah Az-Zahra Siti Saleha Siti Tasya Zulaikha Harahap Sitia Hotmin Harahap Sitompul, Imelda Sofia Anggreni Siagian Sonia Ritonga SRI RAHAYU Sri Rahayu Sri Sudiarti Sri Ulfa Simamora Sugianto Sugianto Suhaila Zahra Lesmana Syahira Nabila Syamsiar, Syamsiar Tambunan, Khairina Tessa Anggraini Topan Sahputra Ginting Tri Inda Fadhila Rahma Tri Kurniati Tuti Anggraini Tuti Anggraini Tuti Anggraini Tuti Anggraini Uci Roito Anggina Nst Ulfatul Makwa Ulfayani Mayasari Ummi Azhany Husna Nasution Vica Lily Tan Patricia Wahyu Syarvina Wandasari, Dila Widiya Wulandari Wilda Efrilyati Winata, Reihan Arya Yeni Aulia Siagian Yenni Samri Juliani Nasution Yenni Samri Julianti Nasution Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliaty Nasution Yona Andreani Yuli Ekawati Yulpida Sari Lubis Yuniar Pangesti Yusrizal Yusrizal Yustria Handika Siregar ZAHRINA GHAISANY PULUNGAN Zainab Khoiriyah Zuhrinal M Nawawi Zulfa Sabina Zulferry, Diva Mumtazah Putri Zulfitri, Sakinah