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All Journal Jurnal ASET (Akuntansi Riset) 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 dan Keuangan Kontemporer (JAKK) JURNAL AKUNTANSI DAN BISNIS 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 METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
DELIANA DELIANA
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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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.
Determinant’s of Audit Quality D Deliana; Abdul Rahman; Rizki Syahputra; L Listiorini; Karyn SImbolon
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.61333

Abstract

The objective of this study is to provide empirical evidence of how auditor accountability, competence, and integrity impact the quality of audits. The research used quantitative methods through questionnaires distributed directly to respondents and collected from 30 sample. The structural measurement and evaluation model using Smart PLS 4 software. The test results indicate that the accountability variable does not impact the quality of the audit. The quality of audits is improved when auditors possess both competence and integrity. Auditors require knowledge and experience when making decisions. The effectiveness of an audit greatly depends on the auditor's competence and integrity. Auditors must have great curiosity, be broad-minded, and be able to carry out analytical reviews in carrying out audit tasks, and auditors must be able to manage time well to complete each audit work, audit results reports can be accounted for by the auditor and not avoid or blame other people who may result in harm to others. Auditors as the spearhead of the implementation of audit tasks must always improve the knowledge so that the application of knowledge can be maximized in practice. The novelty of this research from previous research is that the previous variables used Independence, Complexity of Tasks, and Auditor Competency on the Audit Quality variables, while this research uses Accountability and Integrity variables as independent variables, the research location was carried out in a different place, namely the previous research was carried out at KAP Bali while this research was conducted at KAP Medan City.
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.
PENERAPAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA PT PLN (PERSERO) WILAYAH SUMATERA UTARA AREA MEDAN Suwardani Suwardani; Eli Safrida; Sri Mahyuni; Deliana Deliana
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 1 No 2 (2018): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

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

Abstract

BUMN di Indonesia wajib menerapkan International Financial Reporting Standards sesuai dengan Surat Edaran Kementrian BUMN No. S-156/D4.MBU/2010. Namun, sesuai tenggat jadwal yaitu tahun 2012 masih ada beberapa BUMN yang kesulitan dalam menerapkan IFRS, pada Workshop Implementasi IFRS di BUMN di Hotel Bandung pada tanggal 9 Mei 2014, oleh Rudy Suryanto, S.E., M.Acc., Ak. Setiap perusahaan dituntut untuk dapat melakukan seluruh kegiatan akuntansinya berdasarkan standar akuntansi keuangan hal ini diatur dalam Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Perseroan Terbatas Pasal 66 ayat (3) menyatakan bahwa laporan keuangan sebagaimana dimaksud pada ayat (2) huruf a disusun berdasarkan standar akuntansi keuangan. Oleh karena itu, diperlukan standar akuntansi dalam penerapan akuntansi aset tetap perusahaan. Indonesia memiliki standar akuntansi yang mengatur tentang aset tetap yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) No. 16 yang diadopsi dari IFRS. Penelitian ini dilakukan untuk mengetahui penerapan akuntansi aset tetap dan kebijakan akuntansi aset tetap pada PT PLN (Persero) Wilayah Sumatera Utara Area Medan dibandingkan dengan PSAK No.16. Metode pengumpulan data adalah studi dokumentasi dan wawancara. Teknik analisis data yang dilakukan adalah kualitatif pendekatan deskriptif. Hasil penelitian menunjukkan bahwa penerapan akuntansi aset tetap dan kebijakan akuntansi aset tetap PT PLN (Persero) Wilayah Sumatera Utara Area Medan telah berpedoman pada PSAK No.16, hanya saja diperlukan sedikit pembenahan dalam melakukan revaluasi aset tetap dan penentuan metode penyusutan yang digunakan serta pengungkapan aset tetap dalam Lampiran Keuangan.
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.
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA SEKTOR TRANSPORTASI & LOGISTIK YANG  TERDAFTAR DI BURSA EFEK INDONESIA Eko Reynaldi Saruksuk; Dina Arfianti Siregar; Ilham Hidayah Napitupulu; Deliana Deliana; Putri Syuhada
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1369

Abstract

The goal of this research is to ascertain how the company's financial performance, as determined by Return On Asset (ROA), is impacted by an effective corporate governance structure that includes the board of directors, independent board of commissioners, audit committee, and institutional ownership. The purposive sampling approach, which involves selecting samples for transportation and logistics businesses listed on the Indonesia Stock Exchange for the 2019–2023 period based on specific criteria, is employed in this research. Twenty-three businesses make up the study's sample data. Multiple linear regression analysis is the analysis model that is employed. The results of this study show that the board of directors and the independent board of commissioners have a positive and significant effect on the company's financial performance. In contrast, the audit committee and institutional ownership have no significant effect on the company's financial performance. These findings indicate that strengthening the roles of the board of directors and independent commissioners can enhance corporate financial outcomes, while the audit committee and institutional ownership mechanisms may require further evaluation to become more effective in the transportation and logistics sector in Indonesia.
Kepatuhan Wajib Pajak: Pengaruh Pengetahuan Perpajakan, Kesadaran, Tarif, Sanksi, dan Self Assessment System Susi Lestari; Deliana Deliana; Ilham Hidayah Napitupulu
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.27355

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengaruh variabel pengetahuan perpajakan, kesadaran wajib pajak, tarif pajak, sanksi perpajakan, dan penerapan self assessment system terhadap tingkat kepatuhan wajib pajak orang pribadi.Metode Penelitian: Penelitian ini menggunakan metode kuantitatif dengan teknik simple random sampling terhadap 92 responden. Data primer dikumpulkan melalui penyebaran kuesioner secara langsung. Analisis data dilakukan menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan bantuan software SmartPLS 4.0.Originalitas/Novelty: Penelitian sebelumnya belum secara komprehensif menguji kombinasi variabel pengetahuan perpajakan, kesadaran wajib pajak, tarif pajak, sanksi pajak, dan sistem self-assessment dalam mempengaruhi kepatuhan pajak orang pribadi.Hasil Penelitian: Hasil analisis menunjukkan bahwa kepatuhan wajib pajak secara signifikan dipengaruhi oleh pengetahuan pajak, tarif pajak, dan sanksi. Namun, kesadaran wajib pajak dan self assessment system tidak memiliki dampak yang signifikan.Implikasi: Temuan ini memberikan panduan praktis bagi otoritas pajak untuk meningkatkan kepatuhan melalui edukasi yang lebih tepat sasaran, program peningkatan kesadaran, dan perbaikan pelaksanaan self assessment system. Secara teoritis, penelitian ini memperkaya pemahaman mengenai perilaku wajib pajak di negara berkembang. Research Objectives: This study aims to provide empirical evidence on the effects of tax knowledge, taxpayer awareness, tax rates, tax sanctions, and the self-assessment system on individual taxpayer compliance.Research Method: This study employs a quantitative method using simple random sampling with 92 respondents. Primary data were collected through direct distribution of questionnaires. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS version 4.0.Originality/Novelty: Previous studies have not comprehensively examined the combined effect of tax knowledge, taxpayer awareness, tax rates, tax penalties, and the self-assessment system on individual taxpayer compliance.Research Results: The results indicate that tax knowledge, tax rates, and tax sanctions significantly influence compliance, while taxpayer awareness and the self-assessment system do not.Implications: The results offer guidance for tax authorities to improve compliance through targeted education, awareness programs, and better implementation of the self-assessment system. The study also contributes theoretically by enhancing understanding of taxpayer behavior in developing countries.
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 Eko Reynaldi Saruksuk Hafidz Tigor Barita Ilham Napitupulu Juneva Kastarina Tarigan Karyn SImbolon Khairini Melinda L Listiorini 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 Safrida, Eli Sri Mahyuni Suryanto Suryanto Susi Lestari Suwardani Suwardani Syuhada, Putri T. Nurdin Rizki Tigor Panuturi Tambunan