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Widia Astuty
Universitas Muhammadiyah Sumatera Utara
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Tha PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI TERHADAP SISTEM PENGELOLAAN DANA DESA SERTA DAMPAK TERHADAP KINERJA PEMERINTAH DESA DI KABUPATEN DELI SERDANG: SISTEM PENGELOLAAN DANA DESA SARI, EKA NURMALA; Lubis, Arfah; Astuty, Widia
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia dan pemanfaatan teknologi terhadap sistem pengelolaan dana desa serta dampaknya terhadap kinerja pemerintah desa. Penelitian ini termasuk jenis penelitian asosiatif kausal dengan menggunakan pendekatan deskriptif kuantitatif. Sampel penelitian ini sebanyak 162 aparatur desa dari 54 desa. Teknik pengumpulan data menggunakan kuesioner yang diukur dengan skala Likert. Analsis data dilakukan dengan teknik analisis jalur. Hasil penelitian membuktikan bahwa terdapat pengaruh langsung kualitas sumber daya manusia, dan pemanfaatan teknologi terhadap sistem pengelolaan dana desa. Hasil penelitian juga membuktikan bahwa terdapat pengaruh langsung kualitas sumber daya manusia, pemanfaatan teknologi dan sistem pengelolaan dana desa terhadap kinerja pemerintah desa. Hasil uji Sobel juga membuktikan bahwa sistem pengelolaan dana desa merupakan intervening positif antara pengaruh kualitas sumber daya manusia dan pemanfaatan teknologi terhadap kinerja pemetintah desa. Hasil analisis menunjukkan bahwa kualitas sumber daya manusia memberikan pengaruh secara langsung sebesar 12,8% terhadap kinerja pemerintahan desa, tetapi akan lebih baik jika melalui sistem pengelolaan dana desa yaitu sebesar 15,8% (pengaruh tidak langsung). Pemanfaatan teknologi memberikan pengaruh secara langsung sebesar 14,7% terhadap kinerja pemerintahan desa, tetapi akan lebih baik jika melalui sistem pengelolaan dana desa yaitu sebesar 40,6% (pengaruh tidak langsung).
Pengaruh Computer Knowledge dan Persepsi Kemudahan Pada Akuntansi Terkomputerisasi dengan Moderasi Pemahaman Pasaribu, Mhd Husein; Astuty, Widia; Pasaribu, Mhd Hasan; Rahayu, Sri; Suginam, Suginam
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 1 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i1.5110

Abstract

In this modern era, the use of technology is common and has become a necessity for the wider community This cannot be denied, as technology serves as a means to help humans complete tasks more efficiently and effectively The benefits of technology are also felt by small and medium-sized business owners, especially in their efforts to develop their businesses through the implementation of information technology in their business processes Despite the ease of using technology in financial management, some still prefer traditional financial management methods Through this issue, this research is designed to determine whether computer literacy and perceptions of ease, moderated by accounting understanding, can influence the adoption of computerized accounting by small and medium-sized business owners. The research focuses on UMKM actors domiciled in the city of Medan, specifically in the Medan Denai sub-district, with a total of 84 UMKM respondents The method used in this research is quantitative method with data collection technique in the form of questionnaire distribution The research results obtained through statistical data processing using SmartPLS software version 3.2.9 with partial path analysis technique show that the Perception of Ease variable has a significant positive influence on the implementation of computerized accounting in UMKM organizations with a value of 0.000 (less than 0.05), but the computer understanding variable actually shows a non-significant positive influence with a value of 0.802 (greater than 0.05) on the implementation of computerized accounting. The Accounting Understanding variable also cannot moderate the influence given, whether it is on the computer understanding variable or the perception of ease, with a value of 0.269 (greater than 0.05) for the influence of computer understanding, and 0.173 (greater than 0.05) for the influence of ease perception
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran Dan Kualitas Sumber Daya Manusia Terhadap Penyerapan Anggaran Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi Yeni Pradila; Widia Astuty; Zulia Hanum
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6146

Abstract

Tujuan penelitian ini adalah untuk mengetahui, menguji dan menganalisis apakah ada Pengaruh Pengaruh Perencanaan Anggaran, pelaksanaan anggaran dan kualtias sumber daya manusia terhadap Penyerapan Anggaran. Untuk mengetahui, menguji dan menganalisis Pengaruh Sistem Pengendalian Internal sebagai variable moderasi dalam pengaruh Perencanaan Anggaran, pelaksanaan anggaran dan kualtias sumber daya manusia terhadap Penyerapan Anggaran di Kota Medan. Pendekatan penelitian menggunakan asosiatif kuantitatif. Pada penelitian ini instrumen penelitian yang digunakan adalah angket/kuesioner. Skala pengukuran variabel yang digunakan dalam penelitian ini adalah dengan menggunakan Skala ordinal yang berupa Skala Likert. Adapun populasi penelitian ini yang berjumlah 33 OPD Kota Medan. Masing-masing OPD diwakili oleh 3 orang yaitu Kepala Dinas OPD, Sekretaris OPD dan Bendahara OPD. Penelitian ini menggunakan teknik sampling jenuh Jumlah sampel dalam penelitian ini adalah jumlah seluruh OPD Kota Medan dikalikan dengan 3 orang setiap perwakilan dari OPD Kota Medan sehingga jumlah sampel pada penelitian ini adalah sebesar 99 responden. Penelitian ini menggunakan metode analisis Structural Equation Modeling (SEM) dengan menggunakan software SmartPLS.3 yang dijalankan dengan media komputer. Berdasarkan hasil penelitian terdapat pengaruh Perencanaan Anggaran, pelaksanaan anggaran dan kualtias sumber daya manusia terhadap Penyerapan Anggaran. Sistem pengendalian internal memoderasi pengaruh perencanaan anggaran, pelaksanaan anggaran dan kualtias sumber daya manusia terhadap Penyerapan Anggaran Terhadap Penyerapan anggaran.
Determinants Of Personal Financial Management: Exploring The Mediating Role of Locus of Control Among Multigenerational Caregivers in Medan Wahyuni, Sri Fitri; Sari, Maya; Astuty, Widia; Puji Lestari, Sri; Rifki Hafas, Hafriz
Journal of International Conference Proceedings Vol 8, No 1 (2025): 2025 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i1.3978

Abstract

This study investigates the impact of financial literacy, individual spiritual intelligence, peer group, and love of money on personal financial management among the multigenerational caregivers (sandwich generation) in Medan City, with locus of control serving as a mediating factor. Utilizing a quantitative, associative research design, data were gathered from 96 respondents via structured questionnaires and analyzed using Partial Least Squares (PLS). The analysis reveals that both financial literacy and individual spiritual intelligence significantly enhance personal financial management and contribute to a stronger locus of control. Although the peer group exerts a significant influence on locus of control, its direct impact on personal financial management is not statistically significant. In contrast, love of money demonstrates a significant positive effect on personal financial management, while its effect on locus of control remains insignificant. Furthermore, locus of control significantly improves personal financial management and mediates the relationships between the independent variables and financial management practices. The findings underscore the potential of targeted financial education, initiatives to bolster spiritual intelligence, and the cultivation of supportive peer networks to enhance financial management among the sandwich generation.
Financial Management Within Young Workers in East Medan: The Role of Lifestyle, Job Position, and Financial Literacy with Income as a Mediator Lestari, Sri Puji; Sari, Maya; Astuty, Widia; Fitri Wahyuni, Sri
Journal of International Conference Proceedings Vol 8, No 1 (2025): 2025 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i1.3979

Abstract

This study aims to examine how individual and socioeconomic factors, namely Lifestyle, Position, and Financial Literacy influence a person’s ability to manage their finances, with a particular focus on the mediating role of Income. Employing a quantitative and explanatory research approach, the study gathered data from 100 respondents and utilized path analysis through the PLS (Partial Least Squares) software to evaluate the relationships among the variables. The analysis reveals that Lifestyle, Position, Financial Literacy, and Income all have a direct and statistically significant effect on Financial Management. Furthermore, Lifestyle, Position, and Financial Literacy each have a notable impact on Income, suggesting their importance in shaping one’s earning potential. Income, in turn, functions as an effective mediator, strengthening the indirect effects of the three independent variables on Financial Management. These findings underscore the importance of financial awareness and personal development, especially for young workers in East Medan City. By enhancing their financial literacy, recognizing the influence of their social and occupational status, and applying intentional strategies in planning, budgeting, monitoring, and securing their finances, they can achieve better financial outcomes and long-term stability.
PKM Pemberdayaan Istri Nelayan untuk Pengelolaan Cumi Menjadi Abon di Desa Percut Kabupaten Deli Serdang Pane, Yunita; Yusri, Mohd; Astuty, Widia; Pasaribu, Fajar
Journal Liaison Academia and Society Vol 1, No 2 (2021): September
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.291 KB) | DOI: 10.58939/j-las.v1i2.194

Abstract

Pendapatan nelayan di desa Percut dalam pemasaran dan pengolahan hasil tangkapan ikan dan cumi-cumi belum memadai. Kurangnya pengetahuan dan kemampuan nelayan dalam memaksimalkan hasil tangkapan menjadi salah satu penyebabnya . Oleh karena itu tujuan dari kegiatan ini yaitu membantu Mitra dalam hal Pengolahan produk cumi-cumi menjadi abon merupakan salah satu cara untuk meningkatkan pendapatan , dikarenakan produksi dari tangkapan nelayan terutama cumi-cumi cukup melimpah sehingga diharapkan nantinya dengan teknologi pengolahan abon cumi ini dapat meningkatkan produksi. Metode yang digunakan dalam kegiatan ini diawali dengan diskusi dan praktek pengolahan cumi menjadi abon. Hasil kegiatan ini antara lain pelatihan pembuatan cumi menjadi abon, mendesain kemasan dan teknik pemasaran yang telah dilaksanakan bersama Mitra sehingga para istri – istri Nelayan di Desa Percut Kabupaten Deli Serdang sudah mampu membuat abon cumi sendiri dan telah mengetahui teknik manjemen dan pemasaran baik secara online maupun tidak.Kata kunci: Cumi – cumi, Abon,Pendapatan , Istri Nelayan
Pengaruh Skeptisme, Pengalaman Auditor Dan Self-Efficacy Terhadap Audit Judgement Dengan Time Pressure Sebagai Variabel Moderating Pada Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Utara Ashadi, Riza; Sari, Eka Nurmala; Astuty, Widia
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2149

Abstract

The financial report opinion with the title of Unqualified (WTP) Opinion from the Supreme Audit Agency (BPK) for the 2023 Regional Government Financial Report (LKPD) and is the 10th consecutive WTP Opinion obtained by the North Sumatra Provincial Government since 2015. The opinion results from BPK are interesting to study further because the North Sumatra Provincial Government received an Unqualified Opinion (WTP) but there is still a lot of corruption or fraud within the North Sumatra Provincial Government. This is a real phenomenon that occurs in the Government of North Sumatra Province. Providing an audit opinion on the Local Government Financial Statements is based on an audit judgment made by an auditor, with reference to the following aspects: (a) Conformity with Government Accounting Standards (SAP); (b) Effectiveness of Internal Control; (c) Compliance with statutory provisions; and (d) Full Disclosure. There are several factors that can affect audit judgment, namely pressure, auditor experience, professional skepticism and self-efficacy. The type of research that will be used to analyze this research is a quantitative type with an associative type of approach that analyzes data in the form of numbers and then discusses it through the calculation of the score or value of each variable, then proceeds with statistical analysis carried out with the help of the SEM PLS program to prove the influence between the observed variables. The sample in this study were 64 auditors at the Supreme Audit Agency (BPK) of North Sumatra Province. The data was processed using the SEM method with Smart PLS 3.0 software. The results of this study indicate that skepticism affects audit judgment, auditor experience affects audit judgment, self efficacy affects audit judgment, skepticism affects audit judgment moderated by time pressure, auditor experience affects audit judgment moderated by time pressure, audit judgment affects audit judgment moderated by time pressure.
Pengaruh Kompetensi SDM, SPIP, Dan Pemanfaatan TI Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada OPD Kota Tanjung Balai fikri, Rizal; Astuty, Widia; Sari, Maya
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2150

Abstract

The aim of this research is to determine and analyze the factors that influence the quality of financial reports in the Tanjung Balai City Government. The influencing factors are human resource competency, internal control systems, and use of information technology, with organizational commitment as the moderating variable. The type of research in this research is quantitative research using primary data and data collection techniques through distributing questionnaires to the Regional Apparatus Organizations of Tanjung Balai City, North Sumatra, Indonesia. The sampling method is using the census method, so that the entire population is used as the research sample. The population of this study was 34 OPDs, each consisting of 3 respondents with a total of 102 respondents. The data was processed using the SEM method with the help of the Smart PLS analysis tool. The results of this research prove that human resource competency influences the quality of the Tanjung Balai City Government's financial reports, the government's internal control system influences the quality of the Tanjung Balai City Government's financial reports, the use of information technology influences the quality of the Tanjung Balai City Government's financial reports. Organizational commitment can moderate the respective influences of human resource competence, internal control systems, and the use of information technology on the quality of the Tanjung Balai City regional government's financial reports.
Pengaruh Ketidakpastian Lingkungan dan Komitmen Organisasi Terhadap Kinerja Manajerial Dengan Kualitas Sistem Informasi Akuntansi Manajemen Sebagai Variabel Intervening Gulo, Niperjaya; Astuty, Widia; Hani, Syafrida
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2155

Abstract

This study aims to directly test and analyze the Influence of Environmental Uncertainty, Organizational Commitment and Quality of Management Accounting Information Systems on Managerial Performance and indirectly to test and analyze directly the influence of Environmental Uncertainty and Organizational Commitment on Managerial Performance with the Quality of Management Accounting Information Systems as an Intervening Variable in Star Hotels in Medan City. The research approach uses quantitative associative. The population of this study is all 3 to 5 star hotels in Medan City, totaling 48 hotels with a total sample of 240 respondents. This study uses the Structural Equation Modeling (SEM) analysis method using SmartPLS.3 software. Based on the results of direct hypothesis testing, there is an influence of environmental uncertainty, organizational commitment and management accounting information systems on managerial performance. Indirectly, there is an influence of environmental uncertainty and organizational commitment on managerial performance mediated by management accounting information systems
The Effect Of Local Government Official Quality And Accounting Information Systems On Asset Management With Organizational Commitment As A Moderator In Local Government Organizations In Asahan Regency Hakiki, Dewi; Astuty, Widia; Hani, Syafrida
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.10135

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh kualitas perangkat daerah dan sistem informasi akuntansi terhadap manajemen aset dengan komitmen organisasi sebagai moderator pada organisasi perangkat daerah Kabupaten Asaha, dengan menggunakan pendekatan penelitian asosiatif dan teknik pengumpulan data yang melibatkan penyebaran kuesioner. sedangkan teknik pengambilan sampel menggunakan teknik kuota sampling, melibatkan 62 responden, dan teknik analisis jalur dengan menggunakan aplikasi SEM PLS versi 4. Berdasarkan hasil penelitian, disimpulkan bahwa kualitas perangkat daerah berpengaruh positif terhadap manajemen aset. Dengan demikian, semakin baik kualitas perangkat daerah, semakin baik manajemen aset pegawai di OPD Kabupaten Asahan. Sistem informasi akuntansi berpengaruh positif terhadap manajemen aset. Dengan demikian, semakin baik sistem informasi akuntansi, semakin baik manajemen aset pegawai di OPD Kabupaten Asahan. Komitmen organisasi memoderasi pengaruh kualitas pemerintah daerah terhadap manajemen aset, artinya semakin baik kualitas pemerintah daerah dan semakin besar komitmen organisasi, semakin baik manajemen aset pegawai di OPD Kabupaten Asahan. Komitmen organisasi juga memoderasi pengaruh sistem informasi akuntansi terhadap manajemen aset, artinya semakin baik Sistem Informasi Akuntansi dan dipadukan dengan Komitmen Organisasi maka semakin baik pula Manajemen Aset pegawai di OPD Kabupaten Asahan. Kata Kunci: Manajemen Aset, Komitmen Organisasi, Kualitas Aparatur Daerah, dan Sistem Informasi Akuntansi
Co-Authors Ahmad Irsan Ahmad Zubeir Rangkuti Arfah Lubis Arfis A Ashadi, Riza Asmaul Husna Baihaqqi, Mhd Anggi Desi Sri Pasca Sari Eka Anggaraini Aritonang Eka Nurmala Sari Elly Susanti Fajar Pasaribu Fikri, Rizal Fitri Wahyuni, Sri Gulo, Niperjaya Hafsah Hafsah Hakiki, Dewi Hastuti Olivia Hery Pandapotan Silitonga Illal Nurhabibah Irfan Irfan, Irfan Julfan Saputra Jumangin Jumangin Khairul Azwar Linda Wahyu Marpaung Lubis, Arfah Maisyarah Salsabila Maya Sari Maya Sari MMSI Irfan ,S. Kom MUIS FAUZI RAMBE Ningsih, Heny Triastuti Kurnia Nova Febriana Nurhikmah Lubis Nuryenda Pinta Tarigan Pane, Yunita Pasaribu, Mhd Hasan Pasaribu, Mhd Husein Puji Lestari, Sri Purnama Sari, Devi Putri Ismayana Radhiyah, Radhiyah Ridho Gilang Adiko Rifki Hafas, Hafriz Rilsha, Rilsha Rima Novita Sari Rizki Arvi Yunita Rizky Agung Syah Putra Rudi Junjungan Sirait Sarwo Edi Sihombing, Lasminar Sijauta, Dominggus Siregar, Ratih Anggraini Siti Aisyah Sri Fitri Wahyuni Sri Prafanti Sri Puji Lestari SRI RAHAYU Sri Rahayu Sri Wahyuni Br Ginting Suginam Sukma Lesmana Syafrida Hani Tarihoran, Aswin Hidayat Venny Riza, Fetra Yanti, Amalia Dwi Yeni Pradila Yovi, Muhammad Yusri, Mohd Zainuddin Zatta Gahassani Hasibuan Zufrizal Zulham Afandi Saragi Zulia Hanum