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All Journal Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik International Conference of ASEAN Prespective and Policy (ICAP) Community Engagement and Emergence Journal (CEEJ) Indonesia Berdaya Accounting and Business Journal GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Ekonomi Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Trends Economics and Accounting Research Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Gemilang: Jurnal Manajemen dan Akuntansi The International Conference on Education, Social Sciences and Technology (ICESST) Journal of Artificial Intelligence and Digital Business Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Manajemen Dan Akuntansi Medan Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management, Economic, and Accounting Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Perpajakan Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
, Yunita Sari Rioni
Universitas Pembangunan Pancabudi
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Analysis of the Implementation of Accounting Information Systems on Fund Management and the Improvement of Healthcare Service Quality at Putri Hijau Level II Hospital Sayyida Nabila; Agus Tripriyono; Yunita Sari Rioni
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.v5i2.10987

Abstract

The implementation of an Accounting Information System through the Agency-Level Financial Application (SAKTI) plays a strategic role in enhancing efficiency, transparency, and accountability in public hospital fund management. This study aims to analyze the implementation of SAKTI and its impact on fund management effectiveness and healthcare service quality at Putri Hijau Level II Hospital. A descriptive qualitative method with a case study approach was employed. Data were collected through in-depth interviews, observation, and documentation from purposively selected informants, including financial staff, medical personnel, and patients. The results show that the implementation of SAKTI is effective, characterized by increased recording efficiency, accelerated data reconciliation, and increased transparency and accuracy of financial reports directly connected to the Ministry of Finance. The effectiveness of fund management has a positive impact on accelerated administration, smooth distribution of drugs and medical devices, and increased patient satisfaction. Despite technical constraints and resource limitations, the implementation of SAKTI has made a significant contribution to financial management and healthcare service quality at Putri Hijau Level II Hospital.
Fiscal Reconciliation Analysis In The Calculation Of Article 23 Income Tax Obliged To Pt. Dipo International Pahala Otomotif Rifqy Cheviandri; Yunita Sari Rioni; Junawan Junawan
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.v5i2.10995

Abstract

This research aims to explain how the reconciliation of income tax article 23 at PT Dipo Internasional Pahala Otomotif. The method used is qualitative descriptive with interview techniques, data classification, comparative analysis and conclusion drawn. This research used company data and archives as a basis for identification to find out whether or not there are differences in fiscal treatment that affect the amount of income tax article 23 payable. The results of this study show how various treatments that apply to fiscal and commercial reports greatly affect the calculation of Income Tax Article 23 and explain that reconciliation is an important part of every transaction activity of a company to monitor it in order to avoid the risk of sanctions. Then the fiscal reconciliation of PT Dipo Internasional Pahala Otomotif is considered to be quite good in accordance with the general provisions of taxation.
The Influence Of Village Apparatus Competency And The Use Of Information Technology On The Accountability Of Village Fund Management In Paya Tusam Village M. Yogi Attoriq; Junawan Junawan; Yunita Sari Rioni
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.v5i2.11062

Abstract

This study aims to analyze the influence of village apparatus competency and information technology utilization on accountability in village fund management in Paya Tusam Village. The research is motivated by the increasing demands for transparency and accountability in village fund management, as well as the limitations in apparatus competency and information technology utilization in village financial administration. The study uses a quantitative approach with multiple linear regression methods, with data obtained through questionnaires to Paya Tusam Village apparatus. The independent variables of the study are village apparatus competency and information technology utilization, while the dependent variable is accountability in village fund management. The results of the study are expected to provide empirical evidence regarding the influence of apparatus competency and information technology utilization in improving accountability in village fund management and serve as evaluation material for the village government in realizing transparent and accountable financial governance.
Analysis Of Land And Building Tax (Pbb) Contribution To Medan City's Original Regional Income (Pad) Liza Seftina; Yunita Sari Rioni; 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.v5i2.11066

Abstract

This study aims to analyze the contribution of Land and Building Tax (PBB) to the Regional Original Income (PAD) of Medan City for the 2020-2024 period. The research method uses a descriptive approach with effectiveness and contribution ratio analysis. Data were obtained from the Regional Tax and Retribution Management Agency and the Regional Finance and Asset Management Agency of Medan City. The results of the study indicate that (1) the realization of PBB revenue in general is not optimal with an average effectiveness of 80.246% and has not reached the target set in 2020-2024, although in 2021 it reached 100.45%; (2) the contribution of PBB to PAD shows a significant value with an average contribution categorized as moderate, but shows fluctuations from IDR 420.17 billion (2020) to IDR 552.72 billion (2021); (3) the decrease in the number of Tax Payable Notification Letters (SPPT) paid is influenced by internal factors (human resource capacity, administrative system) and external factors (taxpayer awareness, economic conditions). The implications of the research indicate the need for improved strategies in optimizing PBB revenue through increasing taxpayer awareness, modernizing the tax administration system, and better coordination between related agencies to support increasing the PAD of Medan City.
Analysis of Parking Tax and Parking Levy Revenue in Medan City Elsa Nasution; Yunita Sari Rioni; Ayu Kurnia Sari
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.v5i2.11086

Abstract

This study analyzes parking tax revenue and its contribution to increasing Local Own-Source Revenue (PAD) of Medan City during the 2014–2018 period. The research employs a descriptive quantitative and qualitative approach to identify the tax collection system, effectiveness, constraints, and optimization efforts. Data were obtained from documentation of the Regional Tax and Retribution Management Agency (BPPRD) and in-depth interviews with officials. The findings show that parking tax revenue achievement fluctuated. Major obstacles include low taxpayer awareness, limited human resources, and weak supervision systems.
The Effect of Financial Statement Transparency and Budget Realization Through the Village Website on the Level of Public Trust in Paya Tusam Village M. Yoga Attoriq; Ayu Kurnia Sari; Yunita Sari Rioni
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.v5i2.11120

Abstract

This study aims to analyze and empirically examine the effect of financial statement transparency and budget realization through the village website on the level of public trust in Paya Tusam Village. The background of this research is based on the importance of transparency and accountability in managing the Village Revenue and Expenditure Budget (APB Desa) to achieve good governance and reduce information asymmetry between the village government and the community. This study uses a quantitative approach with multiple linear regression analysis. The population consists of the residents of Paya Tusam Village, and the data were collected through questionnaires. The independent variables are financial statement transparency and budget realization through the village website, while the dependent variable is public trust. The results are expected to show that financial statement transparency and budget realization have a positive and significant effect on public trust, both partially and simultaneously. This research contributes to improving financial information disclosure practices and strengthening public trust in village fund management.
A SYSTEMATIC REVIEW : PENGELOLAAN HUBUNGAN PEMASOK STRATEGIS DAN INTEGRASI RANTAI PASOK Yunita Sari Rioni; Afifah Adillah; Iskandar Muda
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 12 (2025): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i12.2025.4828-4843

Abstract

This study presents a comprehensive systematic review and synthesis of contemporary research on supplier relationship management (SRM), supply chain management (SCM), and their integration toward achieving sustainable competitive advantage. Through analysis of 12 peer-reviewed articles from Emerald Publishing journals spanning 2022-2025, this research identifies key mechanisms through which SRM practices influence organizational performance outcomes. The review reveals that effective SRM operates through three critical pathways: (1) collaborative practices and integration mechanisms, (2) environmental and relational alignment, and (3) dynamic capabilities development. Findings indicate that while direct effects of SRM on performance exist, the relationship is mediated by variables such as supply chain responsiveness, procurement performance, value co-creation, and knowledge-sharing capabilities. The study proposes an integrated conceptual framework highlighting the role of moderating variables including ambidexterity, organizational capabilities, and relational governance. Implications for supply chain practitioners and policymakers are discussed, with emphasis on the need for holistic, stakeholder-aligned approaches to supplier management in increasingly complex and disrupted business environments. This synthesis contributes to theory development in SCM research and provides actionable insights for organizations seeking to enhance supply chain resilience and competitive positioning
ANALISIS PENGARUH PAD TERHADAP BELANJA MODAL DI PROVINSI SUMATERA UTARA Mahza Dumoli Ashadi Sitorus; Yunita Sari Rioni; Renny Maisyarah
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9378

Abstract

Latar Belakang Masalah : Belanja daerah merupakan pengeluaran yang dilakukan oleh pemerintah daerah (provinsi, kabupaten, atau kota) untuk membiayai berbagai program, proyek, dan kegiatan yang bertujuan untuk memenuhi kebutuhan masyarakat dan menjalankan fungsi pemerintah di tingkat lokal. Belanja daerah mencakup sejumlah besar alokasi anggaran yang digunakan untuk membiayai sektor-sektor seperti pendidikan, kesehatan, infrastruktur, keamanan, pelayanan publik, dan banyak lagi. Metode penelitian : pedekatan penelitian ini adalah menggunakan metode kausal. Metode kausal ini bertujuan untuk pendekatan penelitian yang bertujuan untuk memahami hubungan sebab-akibat antara variabel. Kesimpulan : Hasil pengujian menunjukkan bahwa kontribusi pajak daerah berpengaruh dan signifikan terhadap belanja modal di Provinsi Sumatera Utara. Hal ini mengindikasikan bahwa peningkatan kontribusi pajak daerah tidak diikuti dengan peningkatan belanja modal, melainkan lebih diarahkan pada pembiayaan belanja operasional dan belanja rutin pemerintah daerah.
Implementasi Standar Akuntansi Pemerintahan Dalam Meningkatkan Pertanggung Jawaban Laporan Keuangan Di Ksop Utama Belawan Medan Gina Ariesta Gobel; ayu kurnia sari; Yunita Sari Rioni
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9385

Abstract

Latar belakang: Transparansi dan akuntabilitas dalam pengelolaan keuangan pemerintah merupakan salah satu prinsip utama good governance yang harus diterapkan oleh setiap instansi publik, termasuk di lingkungan Kementerian Perhubungan. Kantor Kesyahbandaran dan Otoritas Pelabuhan (KSOP) Utama Belawan Medan sebagai lembaga pemerintah yang memiliki peran strategis dalam pengawasan keselamatan pelayaran dan pengelolaan aktivitas pelabuhan, dituntut untuk menyajikan laporan keuangan yang andal, transparan, serta sesuai dengan ketentuan Standar Akuntansi Pemerintahan (SAP). Metode penelitian merupakan salah satu faktor yang cukup penting dalam melakukan suatu penelitian, karena pada dasarnya  Metode penelitian: cara ilmiah untuk mendapatkan data dengan tujuan dan kegunaan tertentu. Metode penelitian adalah usaha untuk menemukan, mengembangkan, dan menguji suatu kebenaran pengetahuan dengan cara-cara ilmiah. Oleh karena itu, metode yang digunakan dalam suatu penelitian harus tepat.   Hasil penelitiannya adalah implementasi Standar Akuntansi Pemerintahan berperan penting dalam meningkatkan pertanggungjawaban laporan keuangan di KSOP Utama Belawan Medan. SAP membantu proses pencatatan, penyajian, dan pelaporan keuangan menjadi lebih tertib, transparan, akurat, dan dapat dipertanggungjawabkan. Penerapan SAP juga meningkatkan kualitas informasi laporan keuangan sehingga dapat digunakan sebagai dasar evaluasi dan pengambilan keputusan.
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.
Co-Authors , Oktarini Khamilah Siregar Afifah Adillah Agus Tripriyono Angel Angel Anwar Suhut Ardhansyah Putra Hrp Aulia, Yurika Ayu Kurnia Sari ayu kurnia sari azzahra, an suci Damanik, Destari Destari Damanik Destari Nurlaila Damanik Destari Nurlaila Damanik Dian Septiana Sari Dianty Putri Purba Dwi Saraswati Dwi Saraswati Ela Pratiwi Elsa Nasution Evriany Saragih Fadhilah H. Afsari Fani Gozali Fani Gozali Franita, Riska  Franita, Riska  Gina Ariesta Gobel Harahap, Ardhansyah Putra Hernawaty Hernawaty Ikhah Malikhah Ikhah Malikhah Ikhah Malikhah Intan Kumala Sari Irawan , Irawan Iskandar Muda Judith Angeline Judith Angeline Junawan Junawan Junawan, Junawan Kartika Chandra Liza Seftina M. Yoga Attoriq M. Yogi Attoriq Mahza Dumoli Ashadi Sitorus Meilia Tan Miftha Rizkina Muhammad Ipan Nura Amalia Afan Nuraisyah, Julia Nurlaila Damanik, Destari Pakpahan, Andre Yahya Pipit Buana Sari, Pipit Buana Purba, Dianty Putri Purba, Dianty Putri Radhifan Syauqi, Teuku Rahmadani , Rahmadani Renny Maisyarah Rian Agustin, Roro Rifqy Cheviandri Roro Rian Agustin Roro Rian Agustin Rusyda Nazhirah Yunus Saraswati, Dwi Sari, Maya Macia Sayyida Nabila Sebrina Handayani Siti Nurhayati Sitta Mutia Rizkya Surya Akbar Tengku Noviani Delvira Teuku Radhifan Syauqi Tia Novira Sucipto Vina Arnita Wan Fachruddin Wan Fachruddin Wan Fachruddin Yuli Vrisintia Sipayung Yumina Telaumbanua Yunus Chalos Simanullang Yurika Aulia Yurika Aulia Zemila Dearni