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All Journal Niagawan JAKPI JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Dimensi Pendidikan dan Pembelajaran Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) FINANCIAL : JURNAL AKUNTANSI International Journal of Trends in Accounting Research Journal of Social Responsibility Projects by Higher Education Forum East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Trends in Accounting Research Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ilmu Ekonomi dan Bisnis Indonesian Journal of Taxation and Accounting EDUKASIA: Jurnal Penelitian Pendidikan Islam
Esa Setiana
Universitas Negeri Medan
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Social Sciences Other

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Uji Validitas dan Efektivitas Buku English For Business Berbasis Multimodality di Prodi Kewirausahaan Universitas Negeri Medan Siahaan, Sabda Dian Nurani; Setiana, Esa; Saragih, Lenti Susanna; Sitompul, Haryani Pratiwi
JURNAL DIMENSI PENDIDIKAN DAN PEMBELAJARAN Vol 12 No 1 (2024): Januari 2024
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/dpp.v12i1.7723

Abstract

Prodi Kewirausahaan Universitas Negeri Medan (UNIMED) adalah salah satu lembaga pendidikan yang berperan aktif dalam menyelenggarakan pendidikan Kewirausahaan. Prodi ini memiliki visi untuk menghasilkan Entrepreneur. Salah satu keahlian yang dituntut bagi seorang pengusaha adalah kemampuan berbahasa internasional. Permasalahan yang terjadi di Prodi Kewirausahaan ini adalah kemampuan bahasa Inggris masiswa yang  masih rendah, hal ini tercermin dari rendahnya hasil belajar mereka. Permasalahan ini mungkin disebabkan oleh kurangnya buku bahasa Inggris bisnis yang dimiliki dosen sehingga berdampak pada tidak optimalnya penyampaian pembelajaran di kelas. Selama ini, materi yang diberikan masih berupa materi adopsi yang dirangkum secara umum tanpa menyesuaikan dengan kebutuhan mahasiswa terhadap peningkatan kemampuan berbahasa internasional. Dosen tidak memiliki buku ajar sendiri sehingga dosen tidak memiliki panduan yang jelas dalam mengajar. Ketidaktersediaan bahan ajar mengakibatkan pengajaran yang kurang variatif dan tidak terarah. Berdasarkan hal tersebut, dosen pengampu mata kuliah Business English perlu menciptakan buku sendiri karena harus bisa sekreatif mungkin membantu mahasiswa dalam memahami Bahasa Inggris Bisnis. Jenis penelitian ini adalah pengembangan (Research and Develompment (RnD)). Metodologi penelitian ini menggunakan model pengembangan empat dimensi (4-D) yang terdiri dari empat tahap: (1) pendefinisian, (2) perancangan, (3) pengembangan, dan (4) penyebaran. Ada dua jenis metode analisis data yang digunakan dalam penelitian yaitu validitas dan efektivitas. Berdasarkan hasil penelitian, buku yang dihasilkan termasuk kategori sangat sesuai dengan skor validitas sebesar 91,12%. Berdasarkan uji keefektivan, rata-rata nilai mahasiswa sebelum tes lebih rendah dibandingkan nilai postes, dan nilai signifikansi yang diperoleh sebesar 0,00.
Peran Corporate Governance Dan Audit Terhadap Integritas Laporan Keuangan Perusahaan Transportasi Yang Terdaftar Di BEI Tahun 2020–2023 Putri Surya Fatiha; Muhammad Ridha Habibi Z; Taufik Hidayat; Esa Setiana
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6418

Abstract

This study aims to analyze the effect of corporate governance structure, proxied by the Audit Committee, Independent Commissioners, Audit Tenure, Size of Public Accounting Firms, and Auditor Turnover, on the Integrity of Financial Statements in transportation companies listed on the Indonesia Stock Exchange for the period 2020–2023. This study uses a quantitative approach with secondary data in the form of company annual reports. The sample was determined using purposive sampling and analyzed using multiple linear regression. The results show that the Audit Committee, Independent Commissioners, Audit Tenure, and Public Accounting Firm Size have a significant effect on Financial Statement Integrity, while Auditor Turnover does not have a significant effect. Simultaneously, all independent variables affect financial statement integrity. These findings reinforce agency theory, which states that internal and external oversight mechanisms play a role in minimizing conflicts of interest and improving the credibility of financial reporting.
Strengthening Public Sector Fraud Prevention Through Internal Control, Good Governance, and Whistleblowing Systems: Evidence from North Sumatra Henny Zurika Lubis; Debbi Chyntia Ovami; Esa Setiana; Hafsah; Isna Ardila
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.704

Abstract

Purpose - This study examines whether internal control, good governance, and whistleblowing systems strengthen fraud prevention at the North Sumatra Provincial Inspectorate. The study responds to the need for an integrated public sector anti-fraud model within a regional government supervisory institution. Methods - This study used a quantitative explanatory design. Primary data were collected through structured questionnaires distributed to 41 internal auditors at the North Sumatra Provincial Inspectorate. The sample was selected using proportionate stratified random sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4.0. Findings - The results indicate that internal control has a positive and significant effect on fraud prevention (β = 0.457; t = 3.682; p < 0.001). Similarly, good governance has a positive and significant effect on fraud prevention (β = 0.468; t = 3.720; p < 0.001). In contrast, the whistleblowing system shows a positive but statistically insignificant effect on fraud prevention (β = 0.098; t = 0.900; p = 0.368). Overall, the model explains 86.3% of the variance in fraud prevention. Research implications - The findings indicate that fraud prevention in public sector institutions depends more strongly on effective internal control and accountable governance than on the formal existence of reporting channels alone. Therefore, public institutions should strengthen control procedures, governance practices, whistleblower protection, and follow-up mechanisms. Originality - This study contributes to the fraud prevention literature by integrating internal control, good governance, and whistleblowing systems into one SEM-PLS model in the context of a regional public supervisory institution. It also supports agency theory and contingency theory in explaining how institutional control mechanisms shape fraud prevention.
Pengaruh Peran Perangkat Desa, Transparansi, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa (Studiempirispada Pemerintahan Desadikecamatan Sitellutali Urang Jehe Kabupaten Pakpak Bharat) rosi Magdalena Berutu; azizul kholis; esa setiana
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.122

Abstract

This research aims to determine the influence of the role of village officials on the accountability of village fund management, the influence of transparency on the accountability of village fund management, the influence of community participation on the accountability of village fund management.The population in this study was all village officials in Sitellu Tali Urang Jehe District, which consists of 10 villages. The sampling technique used saturated sampling with a sample size of 60 respondents. The data collection technique uses a questionnaire distributed to village heads, village secretaries, heads of finance, heads of general affairs, heads of welfare and services, and heads of government. The data analysis techniques used are descriptive statistical analysis, validity and reliability testing, classical assumption testing, multiple linear regression analysis and hypothesis testing using SPSS 25 software.The research results show that the role of village officials has a positive effect on the accountability of village fund management with a sig-t value of 0.003 < 0.05. Transparency has no effect on Village Fund Management Accountability, with a sig-t value of 0.818 > 0.05. Community participation has a positive effect on Village Fund Management Accountability with a sig-t value of 0.000 < 0.05. The conclusion of this research is that the role of village officials influences the accountability of village fund management, transparency does not influence the accountability of village fund management, community participation influences the accountability of village fund management
Studi Literatur: Analisis Hambatan, Faktor Pendorong, Dan Dampak Adopsi Sistem Informasi Akuntansi Digital Pada UMKM Gracia Apriana Malau; Theresa Margareth Panjaitan; Natasha Romauli Setya; Rohni Bona Arta Saragih; Esa Setiana
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.167

Abstract

This article aims to analyze the barriers, drivers, and impacts of Digital Accounting Information Systems (AIS) adoption on Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The study uses a descriptive qualitative approach based on literature studies from various national and international journal sources, as well as official reports from government and related institutions. The study results indicate that the main barriers to Digital AIS adoption include financial constraints, low human resource competency, organizational cultural resistance, and concerns about data security. On the other hand, driving factors supporting adoption include increasingly user-friendly and cloud-based technology, government support through digitalization programs, market competitive pressures, and support from technology providers. The adoption of Digital AIS has positive impacts for MSMEs, such as increased operational efficiency, accountability and transparency of financial reports, easier access to financing, and increased data-based competitiveness. These findings emphasize the importance of collaboration between the government, technology providers, and MSMEs to accelerate the digitalization of the MSME sector in a sustainable manner.
Analisis Komponen dan Model dalam Pengembangan Sistem Informasi Akuntansi Grace Putri Johana; Gloria Sthefany; Maria Grace Pane; Esa Setiana
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.190

Abstract

This study discusses the urgency of developing an Accounting Information System (AIS) in the face of modern business dynamics that demand speed, accuracy, and transparency of financial information. AIS plays an important role in providing relevant data for managerial decision-making, while maintaining the trust of external parties. However, technological developments, regulatory changes, and business complexity mean that outdated systems risk losing their relevance. This study uses a qualitative descriptive approach based on literature review with content analysis techniques on books, journals, and academic publications. The focus of the study includes the urgency of MIS development, key components to consider (needs analysis, database design, integration, security, automation, reporting, and evaluation), development models (Waterfall, Iterative, and Spiral), and evaluation stages to ensure the system meets organizational needs. The results of the study show that MIS development contributes significantly to improving the efficiency, effectiveness, and competitiveness of companies. Continuous evaluation is a key factor in maintaining the relevance of the system to technological developments and business needs. Thus, planned and structured MIS development is not only a technical solution but also a business strategy that supports organizational sustainability.
Pengaruh Fiscal Stress, Sisa Lebih Perhitungan Anggaran, dan Rebudgeting Terhadap Penyerapan Anggaran Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara Nazwa Adinda; Tapi Rumondang Sari Siregar; Muhammad Ridha Habibi Z; Erny Luxy D. Purba; Esa Setiana
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2315

Abstract

Penelitian ini bertujuan menguji pengaruh Fiscal Stress, Sisa Lebih Perhitungan Anggaran, dan Rebudgeting terhadap tingkat penyerapan anggaran pada pemerintah kabupaten/kota di Provinsi Sumatera Utara selama periode 2020–2024. Latar belakang penelitian ini didasarkan pada kondisi penyerapan anggaran pemerintah daerah yang masih rendah dan berfluktuasi, sehingga mencerminkan belum optimalnya efektivitas dalam pengaturan APBD. Rendahnya penyerapan anggaran dapat menghambat pembangunan daerah, menurunkan kualitas pelayanan publik, serta menyebabkan terjadinya idle money yang mengurangi efektivitas penggunaan anggaran daerah. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan (DJPK), Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) dan Website Pemerintah Daerah. Populasi penelitian meliputi seluruh pemerintah kabupaten/kota di Provinsi Sumatera Utara periode 2020–2024. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 70 sampel penelitian. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 31. Hasil penelitian menunjukkan bahwa Fiscal Stress berpengaruh terhadap Penyerapan Anggaran, yang berarti tekanan fiskal memengaruhi kemampuan pemerintah daerah dalam merealisasikan anggaran secara optimal. Sementara itu, SiLPA dan Rebudgeting tidak berpengaruh terhadap Penyerapan Anggaran, yang menunjukkan bahwa besarnya sisa anggaran maupun perubahan anggaran belum mampu secara langsung meningkatkan efektivitas realisasi anggaran daerah. Namun, secara simultan Fiscal Stress, SiLPA, dan Rebudgeting pengaruh terhadap tingkat Penyerapan Anggaran Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara. Temuan ini diharapkan menjadi sebagai bahan pertimbangan serta evaluasi bagi pemerintah daerah dalam upaya meningkatkan efektivitas perencanaan, pelaksanaan, serta pengawasan APBD sehingga proses penyerapan anggaran dapat terlaksana secara lebih optimal
Islamic Accountability Measurement Model: A Demand in Islamic Boarding Schools (Pesantren) Ramdhansyah Ramdhansyah; Tapi Rumondang Sari Siregar; Tuti Sriwedari; Esa Setiana
EDUKASIA Vol 21, No 1 (2026): EDUKASIA
Publisher : Program Studi Pendidikan Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/edukasia.v21i1.34031

Abstract

This study aims to develop a framework for measuring accountability in Islamic boarding schools (pesantren), adapted from the Islamic accountability measurement instruments used in Islamic financial institutions. This research is crucial in addressing the need to develop Islamic-based accountability measurement instruments applicable to Islamic boarding schools. Data in this study were obtained through questionnaires distributed to parents of students enrolled in Islamic boarding schools in Deli Serdang Regency, who participated as respondents. The analysis involved content validity testing, exploratory factor analysis, and internal reliability assessment to evaluate the proposed construct. The findings identified seven dimensions that may serve as indicators of Islamic accountability, namely amar ma’ruf nahi munkar (commanding good and preventing wrong doing), maslahat ummat (public benefit of the ummah), ‘adala (justice), ihsan (benevolence), amanah (trustworthiness), ikhlas (sincerity), and rahmah (compassion). This research highlights that accountability in Islam is not limited to administrative or procedural duties, but represents a multidimensional framework shaped by ethical, spiritual, and social principles.
Pengaruh Financial Distress dan Investment Opportunity Set terhadap Kebijakan Dividen Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2022-2024 Patricia Yosephine Syahrani Marbun; Esa Setiana; Zainal, Andri; Situmeang, Chandra
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7244

Abstract

Dividend policy is an important decision regarding the distribution of profits to shareholders, which is influenced by the company’s financial performance and investment opportunities. Companies experiencing financial distress tend to retain earnings, while companies with high investment opportunity sets prioritize internal funding to support growth. This study aims to analyze the effect of financial distress and investment opportunity set on dividend policy in manufacturing firms listed on the IDX during 2022–2024 using secondary data with a purposive sampling method. The analysis was conducted using EViews 12 through panel data regression and hypothesis testing, with the results showing that IOS has a more dominant effect on dividend policy than financial distress
Co-Authors Akmal Huda Nasution, Akmal Huda Amelia Hasibuan Andri Zainal Arfan Ikhsan, Arfan Azizul Kholis Azizul Kholis Azizul Kholis, Azizul Bintang Wiratama Putra Dedy Husrizal Syah, Dedy Husrizal Erlina Erlina Erny Luxy D. Purba Gloria Sthefany Grace Putri Johana Gracia Apriana Malau Hafsah Haikal Rahman Haryani Pratiwi Sitompul Henny Zurika Lubis Hidayat, OK Sofyan Hidayat, Syahrijal Hutagalung, Kristin Marito Ikhsan, Arfan Irawan Irawan Iskandar Muda Junawan Junawan Khairunnisa Harahap Kristin Marito Hutagalung Lenti Susanna Saragih Maria Grace Pane Muhammad Ridha Habibi Z Natasha Romauli Setya Nazwa Adinda Ovami, Debbi Chyntia Patricia Yosephine Syahrani Marbun Putra, Bintang Wiratama Putri Surya Fatiha Ramdhansyah Ramdhansyah Rohni Bona Arta Saragih rosi Magdalena Berutu Sabda Dian Nurani Siahaan Saragih, Lenti Susanna Shita Tiara Siahaan, Sabda Dian Nurani Siregar, Tapi Rumondang Sitompul, Haryani Pratiwi Situmeang, Chandra Sriwedari, Tuti Syahrijal Hidayat Tapi Rumondang Sari Siregar Taufik Hidayat Theresa Margareth Panjaitan Yerisma Welly