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IMPLEMENTATION OF THE REGIONAL GOVERNMENT INFORMATION SYSTEM (SIPD) IN FINANCIAL REPORTING AT THE REGIONAL REVENUE AGENCY OF NORTH SUMATRA PROVINCE Rossilawati, Nita; Junita, Audia; Adam
International Journal of Cultural and Social Science Vol. 7 No. 2 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i2.1333

Abstract

This study aims to analyze the implementation of the Regional Government Information System (SIPD) in financial reporting at the Regional Revenue Agency of North Sumatra Province. SIPD is a national policy designed to integrate planning, budgeting, implementation, and financial reporting processes in order to improve transparency and accountability in regional financial management. This research employs a qualitative descriptive approach through interviews, observations, and document analysis. The analysis is based on the 5C policy implementation model, namely content, context, commitment, capacity, and clients and coalitions. The findings indicate that the implementation of SIPD has improved the efficiency and integration of financial reporting. Supporting factors include clear regulatory frameworks, leadership commitment, and the availability of basic technological infrastructure. Meanwhile, inhibiting factors consist of limited human resource competence, technical system and network constraints, and suboptimal coordination among organizational units.
Implementation of Permenpan RB Policy Number 17 of 2021 Concerning the Equivalence of Administrative Positions with Functional Positions Within the Regional Secretariat of Asahan Regency Siahaan, Khairuni Fatma; Junita, Audia; Batubara, Beby Masitho
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.10145

Abstract

This Bureaucratic simplification is one of the government's strategic agendas in its efforts to realize effective, efficient, and adaptive governance. Through Minister of State Apparatus Empowerment and Bureaucratic Reform Regulation No. 17 of 2021, the government established a policy of equating administrative positions with functional positions as a form of structural reform to strengthen the professionalism of the civil service. This study aims to analyze the implementation of this policy in the Asahan Regency Secretariat, identify obstacles in its implementation, and examine the efforts made to overcome the obstacles that arise. The research approach used is qualitative and descriptive in nature, through interviews, observations, and documentation studies. The results of the study show that the implementation of the position equalization policy in Asahan Regency has been carried out in accordance with the provisions, but still encounters various obstacles such as the unpreparedness of human resources, the lack of understanding of officials regarding functional positions, and the mismatch between competencies and positions resulting from equalization. The psychological factors of officials, changes in work patterns, and adaptation to new workloads are also significant challenges. Efforts made include increased socialization and technical guidance by the Organization and BKPSDM Division,as well as readjusting functional positions by the deadline set by the government. The findings of this study are expected to be taken into consideration by local governments in improving the effectiveness of implementing position equalization policies as part of bureaucratic reform.
PENGARUH TUNJANGAN KESEJAHTERAAN, KETERAMPILAN DAN DISIPLIN KERJA TERHADAP SEMANGAT KERJA KARYAWAN DIMODERASI PERILAKU KEPEMIMPINAN Cindy Pratiwi Manao; Audia Junita; Ezzah Nahrisah
IDEI: Jurnal Ekonomi & Bisnis (IDEI: Journal of Economics & Business) Vol 4 No 1 (2023): JUNE 2023
Publisher : Insan Doktor Ekonomi Indonesia (IDEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38076/ideijeb.v4i1.145

Abstract

This study aimed to analyze the effect of welfare benefits, work skills, and work dis­ci­pline on employee morale, moderated by leadership behavior. This research used a quan­ti­ta­tive approach. The research was conducted at PT Swalayan Maju Bersama Medan. The po­pulation in this study was 198 employees, and a sample of 132 people was taken using a pro­por­tional random sampling technique. The analysis technique used was Moderated Re­gres­sion Analysis (MRA). The results of the study proved that welfare benefits, work skills, and work discipline had a significant effect on employee morale. Leadership behavior did not play a role in moderating either the influence of welfare benefits, work skills, or work discipline on employee morale. It was recommended that the leadership of PT Swalayan Maju Bersama played a more active role in strengthening the provision of welfare benefits, opportunities to improve employee work skills, and increased employee work discipline in an effort to improve employee morale even better. Penelitian ini bertujuan untuk menganalisis pengaruh tunjangan kesejahteraan, kete­ram­pilan kerja dan disiplin kerja pada semangat kerja karyawan dimoderasi perilaku kepe­mim­pinan. Penelitian menggunakan pendekatan kuantitatif. Penelitian dilakukan di PT Swalayan Maju Bersama Medan. Populasi dalam penelitian ini adalah 198 orang karyawan dan sampel sebanyak 132 orang yang diambil dengan teknik pengambilan sampel secara acak propor­sio­nal. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Hasil pe­nelitian membuktikan bahwa tunjangan kesejahteraan, keterampilan kerja dan disiplin kerja berpengaruh signifikan pada semangat kerja karyawan. Perilaku kepemimpinan tidak ber­pe­ran memoderasi baik pengaruh tunjangan kesejahteraan, keterampilan kerja maupun disiplin kerja pada semangat kerja karyawan di PT Swalayan Maju Bersama Medan. Disarankan agar pimpinan PT Swalayan Maju Bersama lebih berperan aktif dalam penguatan pemberian tun­jang­an kesejahteraan, kesempatan peningkatan keterampilan kerja karyawan, dan pening­kat­an disiplin kerja karyawan sebagai upaya meningkatkan semangat kerja karyawan lebih baik lagi.
IMPLEMENTING GENDER MAINSTREAMING (PUG) POLICY IN THE EDUCATION SECTOR: AN ANALYTICAL STUDY OF PRIVATE SECONDARY SCHOOL Nasution, Annisa Ramadani; Junita, Audia; Nasution, Chairika
International Journal of Cultural and Social Science Vol. 7 No. 2 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i2.1314

Abstract

Gender mainstreaming is a strategic policy for integrating gender equality into educational governance and practice. This study examines how Gender Mainstreaming (PUG) policy is implemented in a private secondary school, SMP Swasta IT Al Fajar Tanjung Morawa, Indonesia, and identifies the factors that support and constrain its implementation. Using a qualitative descriptive design, data were collected through in-depth interviews, field observation, and document review involving ten purposively selected informants, namely the principal, vice principal for student affairs, guidance and counseling teacher, teachers, students, administrative staff, and parents. Guided by policy implementation theory, the study finds that gender mainstreaming is practiced mainly as a moral commitment to fair treatment rather than as a formal and measurable institutional policy. Although school actors generally support gender equality, implementation remains limited by the absence of technical guidelines, gender-responsive planning, dedicated budget allocation, and sex-disaggregated data. The analytical novelty of this study lies in its focus on a private secondary school, a setting that is often underexplored despite having different supervision patterns, institutional autonomy, and resource conditions from public schools. The findings show that private-school cases are important for understanding how national gender policy is translated unevenly at the micro-institutional level. Strengthening internal policy instruments, organizational capacity, and monitoring systems is therefore crucial for advancing sustainable gender-responsive school governance.