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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Journal of Education, Humaniora and Social Sciences (JEHSS) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Kajian Akuntansi JURNAL MUTIARA AKUNTANSI Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Akuntansi, Keuangan dan Perpajakan Kajian Akuntansi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Proceeding of International Conference on Multidisciplinary Research
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Jurusan Akuntansi Politeknik Negeri Medan
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences

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Analysis of the Boston Consulting Group (BCG) Matrix in Defending Market Share on Apple Brand Smartphones Susi Lestari; Deliana; Nurlinda
Proceeding of International Conference on Multidisciplinary Research Vol. 6 No. 1 (2024): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/picmr.v6i1.1144

Abstract

Abstract Apple Inc. is an innovative multinational company that has revolutionized and facilitated the development of personal electronics devices and the media industries, So it is necessary to research to analyze the position of Apple Incorporation to be able to compete with the other electronics companies by determining the market position of Apple Inc. in the BCG matrix (Boston Consulting Group) and formulating strategies to maintain market share. The research method uses descriptive analysis by describing the collected data as it is without intending to make general conclusions. The type of data in this study is secondary data obtained from the Global Smartphones Market Share report in 2022. Based on this result BCG Matrix owned by Apple Inc. shows that the company in 2022 is in the position of Cash Cows where the position has a low market growth with high market share. Thus the company can formulate strategies in the form of product development.
Efektivitas Pengendalian Internal Dalam Mencegah Fraud Guna Mendukung Terwujudnya GCG Pada Perumda Air Minum Mual Nauli Tapteng Tigor Panuturi Tambunan; Masril Tua Rambe; Deliana Deliana; Ilham Napitupulu
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 3 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i3.2026

Abstract

The internal control system at Perumda Mual Tapteng Regency is implemented to find out whether the management system has been implemented well or not and to avoid cost leaks. What this research aims to achieve is to analyze the effectiveness of implementing an internal control system as an effort to control or even prevent incidents of fraud. Qualitative methods were applied in this research using data collection techniques carried out through observation and interviews (in depth interviews). The results of this research indicate that Perumda Mual Nauli, Central Tapanuli Regency has succeeded in implementing an effective internal control system.
ANALISIS PROYEKSI DAN OPTIMALISASI KEUNGGULAN PAJAK DAERAH SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) PEMERINTAH KOTA SIBOLGA Nurmasriani Damanik; Deliana Deliana; Ilham Hidayah Napitupulu
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12398

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya kontribusi PAD terhadap pendapatan daerah Kota Sibolga yang salah satunya berasal dari penerimaan pajak daerah, dimana porsi target setiap jenis pajak daerah terhadap target keseluruhan pajak masih kecil. Hal ini menyebabkan realisasi pajak daerah per jenis pajak selalu positif setiap tahun. Tujuan penelitian ini adalah untuk mengetahui bagaimana proyeksi dan keunggulan pajak guna penetapan target pajak daerah agar meningkatkan penerimaan pajak daerah secara rill dan berimbas pada peningkatan PAD Kota Sibolga. Penelitian ini dilakukan di Organisasi Perangkat Daerah Pemerintah Kota Sibolga dengan sumber data yang berasal dari Laporan Realisasi Anggaran yang didapat dari Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah (BPKPAD) Kota Sibolga. Periode penelitian ini adalah sebanyak 5 tahun, yang meneliti penerimaan pajak di 4 kecamatan di Kota Sibolga. Penelitian ini memproyeksikan penerimaan pajak Kota Sibolga selama 5 tahun kedepan. Penelitian ini menggunakan analisis proyeksi dengan metode least square sedangkan pada analisis keunggulan menggunakan nilai RQ-Tax. Hasil penelitian menunjukkan bahwa terdapat jenis pajak yang diproyeksikan tumbuh yakni Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P-2) dengan kenaikan rata – rata 1,23%, Pajak atas Barang dan Jasa Tertentu atas Penjualan Makanan dan Minuman dengan kenaikan rata – rata 3,05%, dan Pajak atas Barang dan Jasa Tertentu atas Jasa Parkir dengan kenaikan 9,48%. Sedangkan untuk Pajak atas Barang dan Jasa Tertentu atas Jasa Perhotelan diproyeksikan menurun dengan rata – rata sebesar 4,96%, Pajak atas Barang dan Jasa Tertentu atas Jasa Kesenian dan Hiburan menurun dengan rata – rata sebesar 15,17%. Dan Pajak Reklame diproyeksikan menurun dengan rata – rata sebesar 6,72%. Sedangkan, berdasarkan analisis keunggulan tidak terdapat pajak yang unggul di Kota Sibolga selama tahun 2018 – 2022, dikarenakan seluruh jenis pajak di masing – masing kecamatan memiliki nilai RQ-Tax dibawah nilai 1.
Faktor-Faktor yang Mempengaruhi Kapabilitas Internal Audit : Kapabilitas Internal Audit, Kompetensi, Independensi, Pengalaman Audit Riatno Jonni Parulian; Deliana Deliana; Cris Kuntadi
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 4 No. 2 (2023): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni 2023 - November 2023)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v4i2.1600

Abstract

Previous research or relevant research has a very important role in scientific research or articles. Previous research or relevant research is used to strengthen theory and explain the relationship or influence between variables. In this article, a review of the factors that influence internal audit capability is carried out, namely competence, independence, and audit experience, based on audit literature studies. The purpose of writing this article is to develop a hypothesis regarding the influence between variables that will be used in further research. The results of the literature review in this article are as follows: 1) competency has an influence on internal audit capability; 2) independence has an influence on internal audit capability; and 3) audit experience has an influence on internal audit capability.
Efektivitas Pemanfaatan Sistem Informasi Pemerintah Daerah (SIPD) Dalam Penatausahaan Keuangan oleh Bendahara Pengeluaran pada Dinas Kependudukan dan Pencatatan Sipil Pemerintah Kota Sibolga Roslianna Simatupang; Deliana; Meily Surianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7947

Abstract

This study aims to evaluate the Effectiveness of Utilizing the Local Government Information System (SIPD) in Financial Administration by the Expenditure Treasurer at the Population and Civil Registration Office of Sibolga City. SIPD is an important tool in financial management that aims to improve efficiency, transparency, and accountability in local government financial administration. The research method used is descriptive qualitative with a case study approach. Data were collected through in-depth interviews with the Expenditure Treasurer, the Head of the Finance Subdivision, and the SIPD Coordinator, as well as through direct observation and documentation. Data analysis was conducted using triangulation techniques to ensure data validity. The results showed that the effectiveness of SIPD utilization in the Population and Civil Registration Office of Sibolga City has provided various benefits, including increased speed and accuracy in financial data processing, ease of preparing financial reports, and increased compliance with financial regulations. However, some technical barriers are still faced, such as technical problems in the system and the need for further training for users such as the Expenditure Treasurer. From the perspective of the Technology Acceptance Model (TAM) theory, users showed a positive attitude towards SIPD with high perceived ease of use and usefulness, despite the need for increased technical support and training. The results of this study are expected to provide input for the development and improvement of SIPD utilization in financial administration in local governments, especially in Sibolga City.
Implementasi Pengadaan Barang dan Jasa Secara Elektronik dalam Meminimalisir Terjadinya Fraud: Studi Kasus pada Unit Kerja Pengadaan Barang dan Jasa Pemko Sibolga Nelly Natalia Purba; Deliana; Meily Surianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8045

Abstract

This research aims to see how much benefit there is from implementing the procurement of goods and services before and after the implementation of e-procurement, so that it can minimize things that are indications of fraud. According to Adi, Ardiyani and Ardianingsih (2016) fraud is an act that is contrary to the law and is carried out by internal or external parties of the organization, which aims to gain profit and can cause losses to other parties. This research uses a qualitative method with a descriptive method, where the data collection techniques come from documentation, interviews, literature review, and observations and case studies conducted at the city government's Goods and Services Procurement work unit (UKPBJ). This research focuses on the tender procurement of goods and services with a budget ceiling of more than 200 million using Crowe's fraud pentagon theory, namely arrogance and competence. The results of this analysis show that electronic procurement of goods and services is much more effective in minimizing the occurrence of fraud. The limitation of this research is that e-procurement only covers the selection of goods/services providers, and does not cover the entire goods/services procurement process.
Efektivitas Sistem Pengendalian Intern dalam Meningkatkan Kinerja Keuangan pada Perusahaan Umum Daerah Air Minum Mual Nauli Kabupaten Tapanuli Tengah Megawati Sitompul; Deliana Deliana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8670

Abstract

This study aims to examine the effectiveness of the internal control system in improving financial performance at the Regional Public Company (Perumda) Mual Nauli Drinking Water of Central Tapanuli Regency. The research used a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation for five months. The results showed that although the Internal Supervisory Unit (SPI) has played an effective role in overseeing operational activities, its contribution to financial supervision is still limited due to a lack of understanding of financial statements. As a result, the company's financial performance has fluctuated and has not reached an optimal level. Nevertheless, SPI has tried to reduce operational inefficiencies and prevent irregularities. These findings emphasize the importance of improving SPI's financial competence and strengthening audit procedures to support transparent and accountable financial management.
Co-Authors Abdul Rahman Abdul Rahman Abdul Rahman Ahdad Alwi Tegar Nasution Ariama Susanti Ariama Susanti Arne Frans M. Simamora Cris Kuntadi Daniel Gopas Dede Ashadi Desfrida, Mardelia Dina Arfianti Siregar Doddy Chandra Banjarnahor Hafidz Tigor Barita Ilham Napitupulu Juneva Kastarina Tarigan Khairini Melinda Lifian Monica Lifian Monica Listiorini Lya Elfita Br Karo M. Rikwan E.S. Manik Masril Tua Rambe Maymunah Ghavira Megawati Sitompul Meily Surianti Muhammad Azmii Dalimunthe Muhammad Edly Fachrurozy Muhammad Hafiz Musliadi Lubis Napitupulu, Ilham Hidayah Nelly Natalia Purba Nine Rihaney Nunuy Nurafiah Nurlinda Nurmasriani Damanik Ossy Afrielza Putri Amalia Sari R Riswanto Rachmani Tarigan Raya Puspa Sari Hasibuan Raya Puspita Sari Hasibuan Riatno Jonni Parulian RINI INDAHWATI Rizki Syahputra Roslianna Simatupang Suryanto Suryanto Susi Lestari T. Nurdin Rizki Tigor Panuturi Tambunan