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All Journal Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Research in Social Science and Humanities Jurnal Akuntansi, Manajemen dan Bisnis Digital Proceedings of The International Conference on Business and Economics Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Jurnal Manajemen Dan Akuntansi Medan Journal of Management, Economic, and Accounting Jurnal Penelitian dan Pengabdian Masyarakat
Miftha Rizkina
Universitas Pembangunan Panca Budi
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Analysis of Public Perception Regarding Public Service Information in Helvetia Village Risda Mega Riana Br Sembiring; Miftha Rizkina; 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.v5i2.10990

Abstract

This study aims to analyze public perception regarding the effectiveness of public service information delivery in Helvetia Village through a hybrid information system (announcement boards and WhatsApp) based on the Good Governance framework (Transparency and Accountability). The method used is descriptive qualitative with triangulation data collection techniques including in-depth interviews, observation, and documentation. The results indicate that public perception of the information delivery system tends to be poor, triggering the "back-and-forth" (bolak-balik) phenomenon among residents. This failure is caused by two structural factors: transparency failure because the system does not provide specific-situational information content, and an accountability crisis due to the inconsistency of officials in fulfilling post-service follow-up promises. The value of this research lies in identifying that service effectiveness depends not only on media availability but on the quality of substantive content and the certainty of service process accountability. This study contributes to village-level officials in designing more responsive public communication strategies.
Sosialisasi Pentingnya Penentuan Harga Pokok Penjualan dan Pemeriksaan Keuangan Pada Umkm Kelurahan Sidomulyo, Kecamatan Stabat Nur Aliah; Miftha Rizkina; Atikah Zuhra Sitorus
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/4khgxg27

Abstract

This community service activity aims to improve the understanding and ability of micro and small business owners in determining the cost of goods sold accurately and conducting basic financial audits to support business sustainability. This activity was carried out in the Sidomulyo sub-district, Stabat district, using socialization and interactive discussion methods. The participants were ten micro and small business owners engaged in various types of businesses. The results of the activity showed that most participants did not have adequate financial records. There was still a lack of accuracy in the use and grouping of accounts. Through this activity, participants gained a good understanding of the importance of determining the cost of goods sold and conducting financial audits as a basis for more measurable and sustainable business management. This activity is expected to encourage micro and small business owners to start implementing simple financial records consistently.
FAKTOR-FAKTOR PENYEBAB TIDAK TERLAKSANA SISTEMATIS PROSEDUR AKUNTANSI PADA UKM DI DESA KOTA PARI Nur Aliah; Miftha Rizkina; Sumardi Adiman; Mutiara Ramadani
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 6 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i6.2024.2551-2558

Abstract

Penelitian ini dilaksanakan di Desa Kota Pari, Kecamatan Pantai Cermin, Sumatera Utara, dengan fokus pada para pelaku UKM.Tujuan dari penelitian ini adalah untuk menganalisis praktik pencatatan keuangan yang dilakukan oleh para pelaku UKM di desa tersebut dan mengidentifikasi alasan di balik tidak diterapkannya prosedur akuntansi yang sistematis serta strategi untuk mengatasi masalah pencatatan keuangan. Data primer diperoleh melalui wawancara dengan pihak terkait, observasi, dan dokumentasi dari para informan. Analisis data dilakukan dengan metode kualitatif. Penelitian ini mempertimbangkan faktor-faktor seperti persepsi, motivasi, literasi keuangan, dan peran lembaga pendidikan tinggi.Hasilnya menunjukkan bahwa pencatatan keuangan yang dilakukan oleh pelaku UKM sangat sederhana dan tidak mengikuti prosedur akuntansi yang sistematis, dengan pencatatan yang dilakukan secara manual pada buku tulis atau buku double folio yang hanya mencatat penerimaan dan pengeluaran. Alasan utama tidak diterapkannya prosedur akuntansi yang sistematis adalah persepsi pelaku usaha yang menganggap pembukuan sesuai prosedur akuntansi tidak penting.Hal ini berdampak pada motivasi mereka yang rendah untuk berkembang. Selain itu, rendahnya literasi keuangan, yang dipengaruhi oleh tingkat pendidikan, juga merupakan faktor penyebab. Peran perguruan tinggi dalam memberikan sosialisasi dan pelatihan kepada pelaku usaha belum maksimal.Untuk mengatasi masalah pencatatan keuangan pada UKM, disarankan adanya pelatihan berkala dan pendampingan hingga para pelaku usaha mampu mencapai standar pencatatan yang diharapkan.
ANALISIS PENERIMAAN DAN RESTITUSI PAJAK PERTAMBAHAN NILAI PADA KANWIL DJP SUMATERA UTARA I Miftha Rizkina; Nur Aliah; Sumardi Adiman; Juana Dewi Maharani
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 7 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i7.2024.2938-2943

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis penerimaan serta restitusi Pajak Pertambahan Nilai (PPN), penerimaan PPN, serta hubungan antara restitusi PPN dan penerimaan PPN. Penelitian dilakukan di Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Sumut I.  Penelitian ini menggunakan pendekatan deskriptif, namun dengan jenis data kualitatif. Sumber data utama dan tambahan yang digunakan adalah dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa Kanwil DJP Sumut I telah melaksanakan restitusi PPN sesuai dengan ketentuan yang berlaku.
The Effects of Budget Transparency, Human Resource Quality, and Information Technology on Village Financial Management in All Villages of Batang Serangan District Langkat Regency Khairani Agustin; Dito Aditia Darma Nasution; Miftha Rizkina
Journal of Research in Social Science and Humanities Vol 5, No 3 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.533

Abstract

This study aims to examine the influence of budget transparency, human resource quality, and information technology on village financial management in Batang Serangan District Langkat Regency. This study is a causal associative research using a quantitative approach. The sample in this study consisted of 62 village officials from 7 villages in Batang Serangan District. The data collection technique used a questionnaire measured with a Likert scale. This study used multiple linear regression analysis techniques with the help of IBM SPSS Statistics Version 31 software. The research results indicate that partially, budget transparency has a positive and significant effect on village financial management (significance value 0.0150.05). Human resource quality partially has a positive and significant effect on village financial management (significance value 0.009 0.05). Similarly, information technology partially has a positive and significant effect on village financial management (significance value 0.007 0.05) and becomes the most influential variable with an Adjusted R Square of 0.792 or 79.2%. Simultaneously, budget transparency, the quality of human resources, and information technology have a positive and significant effect on village financial management (significance value ,0010.05).
Evaluasi Penerapan Permendagri Nomor 20 Tahun 2018 Pada Pengelolaan Keuangan Desa Di Desa Tanjung Selamat Kecamatan Sunggal Kabupaten Deli Serdang Salsa Liza Nabilla; Hendra Saputra; Miftha Rizkina
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2563

Abstract

Penelitian ini berjutuan untuk mengetahui kesesuaian pengelolaan keuangan desa yang di mulai dari tahap perencanaan, sampai pertanggungjawaban yang ditinjau dari Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Metode penelitian ini merupakan penelitian Kualitatif dengan pendekatan Kualitatif deskriptif. Teknik pengumpulan data yang digunakan terdiri dari wawancara, observasi dan dokumentasi. Hasil penelitian menunjukan bahwa pengelolaan keuangan di Desa Tanjung Selamat untuk tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, serta tahap pertanggungjawaban telah dilaksanakan sesuai dengan ketentuan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Pengelolaan keuangan yang efektif ini berkontribusi terhadap peningkatan kesejahteraan masyarakat desa.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan pada PT Bank Mandiri Tbk yang Terdaftar di Bursa Efek Indonesia Rizki Adriani; Miftha Rizkina; Nina Andriany Nasution
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2564

Abstract

Bank performance is an important aspect for various stakeholders as it serves as a basis for decision making. This study aims to analyze financial statements to assess the financial performance of PT Bank Mandiri Tbk, listed on the Indonesia Stock Exchange. The research method used is descriptive quantitative, utilizing the financial statements of PT Bank Mandiri Tbk for the period 2019-2023, accessed through the official website of the Indonesia Stock Exchange. Bank Mandiri's liquidity over the past five years has remained unstable. Although it temporarily recovered in 2022, this ratio declined again in 2023. The solvency ratio shows a positive recovery trend after the pandemic. This is marked by a consistent decline in the Debt to Equity Ratio (DER). In terms of activity ratios, there has been a positive recovery trend post-pandemic. This is indicated by a consistent decrease in the Debt to Equity Ratio (DER). Bank Mandiri has recorded positive and consistent growth in ROA, ROE, and NPM after the pandemic period. This increase reflects effective asset management, appropriate business strategies, and improving operational efficiency.
Analisis Sistem Pengendalian Intern Pemerintah dalam Mendukung Pengelolaan Anggaran di Kantor Camat Medan Selayang Adela Yasmin; Irawan; Miftha Rizkina
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2566

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Sistem Pengendalian Intern Pemerintah (SPIP) dalam mendukung pengelolaan anggaran di Kantor Camat Medan Selayang. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Selain itu, metode Analytical Hierarchy Process (AHP) digunakan untuk menentukan prioritas unsur SPIP. Hasil penelitian menunjukkan bahwa penerapan SPIP telah mencakup lima unsur utama dan secara umum berjalan dengan cukup baik. Namun, masih terdapat kendala pada aspek pengelolaan risiko dan kualitas sumber daya manusia. Hasil analisis menunjukkan bahwa unsur informasi dan komunikasi menjadi faktor paling dominan dalam mendukung pengelolaan anggaran, diikuti oleh pemantauan, lingkungan pengendalian, penilaian risiko, dan kegiatan pengendalian. Temuan ini menunjukkan bahwa efektivitas sistem informasi dan komunikasi berperan penting dalam meningkatkan akuntabilitas dan transparansi pengelolaan anggaran.
Evaluasi Kinerja Keuangan Dan Efisiensi Belanja Daerah Pemerintah Kota Binjai Ditinjau Dari Rasio Keuangan Raihatunnisa Bangun; Miftha Rizkina; Galih Supraja
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2584

Abstract

The purpose of this study is to evaluate the regional financial performance of the Binjai City Government using financial ratio analysis and to assess the level of regional expenditure efficiency. Specifically, this research seeks to answer the following questions: (1) How is the financial performance of the Binjai City Government as measured by the autonomy ratio, effectiveness ratio, efficiency ratio, growth ratio, and harmony ratio? (2) To what extent is the level of regional expenditure efficiency achieved by the Binjai City Government? A descriptive quantitative research design was adopted, in which data were collected through documentation and literature review techniques. Financial ratio analysis was employed as the primary analytical tool to address both research questions. The findings indicate that the financial performance of the Binjai City Government has yet to reach an optimal level. The autonomy ratio was classified as very low, reflecting a substantial dependency on central government transfer funds; the effectiveness ratio failed to meet its targets due to unrealistic revenue planning; the efficiency ratio was categorized as inefficient, given that expenditures consistently exceeded revenues; the growth ratio remained unstable; and the harmony ratio was imbalanced between operational and capital expenditure. Regarding regional expenditure efficiency, although an overall improvement was observed, a persistent gap between budgeted and realized expenditures suggests that regional expenditure management has not been fully optimized.  
The Effect Of The Implementation Of Government Accounting Standards (Sap) Pp No. 71 Of 2010 On Financial Performance At The Bpkpd Of Binjai City Asri Septiani; Nancy Mayriski Siregar; Miftha Rizkina
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.v5i2.11103

Abstract

This study aims to analyze the effect of implementing Government Accounting Standards (SAP) based on Government Regulation No. 71 of 2010 on the financial performance of the Regional Financial and Revenue Management Agency (BPKPD) of Binjai City. The implementation of accrual-based SAP is an effort by the government to improve accountability, transparency, and the quality of regional financial reporting. This study uses a quantitative approach with a survey method. The research data was obtained by distributing questionnaires to 57 employees of the BPKPD of Binjai City who were directly involved in regional financial management and reporting. The data analysis techniques used included data quality testing, classical assumption testing, simple linear regression analysis, t-test, and coefficient of determination with the help of the SPSS program. The results show that the implementation of Government Accounting Standards (SAP) PP No. 71 of 2010 has not had a significant effect on the financial performance of Binjai City BPKPD. Nevertheless, the implementation of SAP still has a positive relationship and serves as a guideline in preparing financial reports that are more orderly, systematic, and in accordance with the provisions of laws and regulations. This study is expected to provide practical contributions to local governments in their efforts to improve financial management and serve as a reference for further research in the field of public sector accounting.
Co-Authors Adela Yasmin Asri Septiani Atikah Zuhra Sitorus Ayu Kurnia Sari Dina Adelia Dito Aditia Darma Nasution Galih Supraja Hendra Saputra Irawan Juana Dewi Maharani Khairani Agustin Marsaulina Sirait Mutiara Ramadani Nancy Mayriski Siregar Nina Andriany Nasution Nina Fadilah Nur Aliah Pani Gunawan Pratama Raihatunnisa Bangun Rania Rizqi Ananda Ria Manurung Risda Mega Riana Br Sembiring Rizki Adriani Salsa Liza Nabilla Sumardi Adiman Sumardi Adiman sumardi usman Tia Novira Sucipto