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All Journal Jurnal Akuntansi & Auditing Indonesia Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal SOLMA Proceeding of National Conference on Accounting & Finance Jurnal Riset Bisnis dan Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bisnis Net : Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Balance : Jurnal Akuntansi dan Manajemen Worksheet : Jurnal Akuntansi TOFEDU: The Future of Education Journal Journal of Business Management and Economic Development International Journal of Economics Studies
Ramadona Simbolon
Universitas Islam Sumatera Utara
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Governor age and fraud in Indonesia: Examining the roles of transparency, accountability, and integrity Simbolon, Ramadona
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art4

Abstract

The Indonesian government has launched various policies to prevent fraud by strengthening transparency and integrity. However, fraud in Indonesia remains high, including in regions that experience an increase every year. This study examines the mediating effect of transparency and accountability on the relationship between the age of the governor and fraud, as well as the moderating effect of integrity on the relationship between transparency, accountability, and fraud. This research was conducted in the Provincial Governments in Indonesia. Using the purposive sampling method, the research sample consists of 32 provincial governments in Indonesia during the period 2021-2023, resulting in 96 units of analysis. The data analysis of this research uses multiple regression, mediating regression, and moderating regression. The research results show that the age of the governor does not play a role in reducing fraud but directly contributes to fraud, while integrity does not moderate the influence of transparency and accountability on fraud. Conflict of interest between the executive and legislative branches in provincial government triggers political pressure, potentially leading to collusion that can reduce their oversight and honesty, thereby weakening transparency, accountability, and integrity, and increasing the risk of fraud. The separation of the functions of the Governor and legislators in the province must be implemented in best practices and reinforced in regulations.
Efisiensi dan Profitabilitas: Pengujian Peran Komisaris Independen Ramadona Simbolon
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.741

Abstract

This study aims to analyze the effect of the Operating Expense Ratio to Operating Income (BOPO) on Return on Equity (ROE) and to examine the role of Independent Commissioners (KOMID) as a moderating variable. The population in this study consists of all companies within the BUMN Holding in Indonesia, which includes parent companies and subsidiaries designated by the Ministry of BUMN. The sample was determined using the purposive sampling method, resulting in 49 BUMN Holding companies that met the predetermined criteria, representing various industrial sectors within the BUMN holding, such as energy, finance, construction, and transportation. The research results reveal that BOPO and KOMID do not have a significant impact on ROE, and KOMID does not act as a moderator in that relationship. Reforms in the governance of state-owned enterprises (BUMN) and the substantial strengthening of the role of independent commissioners, not just quantitatively, are key to driving improvements in financial performance in the future.
The Influence of Accounting Knowledge and Professional Ethics on Accounting Students' Perception at the University of Islamic North Sumatra and the Muslim Nusantara Al-Washliyah University Regarding Creative Accounting Practices Wahidah, Nur; Simbolon, Ramadona; Lubis, Farida Khairani
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.758

Abstract

Creative accounting is a financial reporting method in which managers participate for personal gain. Accounting knowledge and ethics can influence accounting students' views on creative accounting cases. Accounting students are prospective accountants who have an important role in reducing creative accounting practices, so it is very important to know the opinions of accounting students about creative accounting practices. The purpose of this study was to examine the effect of accounting knowledge and professional ethics on the perceptions of accounting students at the Islamic University of North Sumatra and the Muslim University of Al-Washliyah regarding creative accounting practices. This study uses a quantitative method, the type of data used is primary data with data collection carried out through a questionnaire using a Likert scale distributed to 73 accounting student respondents at UISU and UMN Al-Washliyah. Based on the results of the SPSS 22 test, the results of the study showed that accounting knowledge did not affect the perceptions of accounting students at the Islamic University of North Sumatra and the Muslim University of Al-Washliyah regarding creative accounting practices, knowledge of professional ethics had a positive effect on the perceptions of accounting students at the Islamic University of North Sumatra and the Muslim University of Al-Washliyah regarding creative accounting practices, accounting knowledge and professional ethics simultaneously influenced the perceptions of accounting students at the Islamic University of North Sumatra and the Muslim University of Al-Washliyah regarding creative accounting practices.
The Factors Affecting the Interest in Taking Mekaar Loans (Empirical Study on SMEs in Dagang Kerawan Village) Windani, Amanda Syafira; Simbolon, Ramadona; Lubis, Farida Khairani
The Future of Education Journal Vol 4 No 7 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i7.774

Abstract

This study aims to analyze the factors that influence the community's interest in taking out Mekaar loans for SMEs in Dagang Kerawan Village. Three factors examined in this study are financial literacy, credit requirements, and credit access. The study employs multiple linear regression analysis to test the impact of these three variables on the community’s interest. The results show that financial literacy (X1) has a significant impact on the public’s interest in accessing Mekaar financing. The higher the community's understanding of financial concepts such as interest, installments, and business management, the greater their interest. The ease, speed, and lack of bureaucracy in credit requirements (X2) also significantly influence, encouraging the public to access financing by fostering a sense of trust. Additionally, credit access (X3), which includes convenient locations, information, and direct approach by Mekaar officers, is a dominant factor in increasing community interest. Overall, these three independent variables were found to have a significant impact on the public's interest in choosing Mekaar financing, with each variable’s significance value being less than 0.05. This study recommends strengthening financial literacy, simplifying credit procedures, and improving accessibility to credit services as strategic steps to enhance community participation in the Mekaar program.
Fraud Triangle, Use of Information Technology, and Academic Dishonesty of Accounting Students: Testing Religiosity as a Moderator Simbolon, Ramadona
Journal of Business Management and Economic Development Том 3 № 03 (2025): September 2025
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v3i03.1985

Abstract

This study aims to analyze the influence of pressure, opportunity, rationalization, and the use of information technology on academic fraud and to examine the role of religiosity as a moderator. This research was conducted at the Islamic University of North Sumatra with accounting students as respondents. The sample was selected using purposive sampling with the criteria of accounting students who had previously taken an exam, resulting in 162 respondents. The data obtained will be analyzed using Moderated Regression Analysis with an interaction test approach. This research adopts the fraud triangle theory approach into the realm of education at one Islamic University, which has cultural and academic environmental characteristics based on Islam. Additionally, this research adds the variable of information technology usage, which is relevant to current digital developments, and tests religiosity as a moderator, providing a psychological and moral perspective on students' tendency to cheat. The research findings revealed that rationalization and the use of information technology have a positive and significant impact on academic dishonesty, while pressure and opportunity do not. The interesting findings of this study indicate that religiosity acts as a moderator in the relationship between pressure and rationalization toward academic dishonesty. Educational institutions, particularly accounting study programs, need to instill and internalize religious and ethical values in the learning process, thereby building and strengthening an academic culture of integrity and reducing tolerance for various forms of justification that can encourage cheating.
UNDERSTANDING HOW JOB STRESS, ACHIEVEMENT MOTIVATION, WORK DISCIPLINE, AND EMOTIONAL INTELLIGENCE IMPACT EMPLOYEE JOB SATISFACTION Safrida, Safrida; Wasesa, Supar; Yudha, Tri Kartika; Simbolon, Ramadona
Jurnal Riset Bisnis dan Manajemen Vol. 16 No. 2 (2023): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v16i2.8173

Abstract

This research aims to explain the Job Stress, Achievement Motivation, Work Discipline and Emotional Intelligence on Employee Job Satisfaction at PT. Bank Maybank Indonesia Tbk. Diponegoro Center. A quantitative study using a saturation sample methodology was conducted on 56 employees, and multiple linear regression analysis and SEM PLS were used for data analysis. The results indicated that both emotional intelligence and job stress have an effect on job satisfaction, partially showing the same results, i.e., emotional intelligence partially has a positive and significant influence on job satisfaction and job stress has a positive and significant influence on job satisfaction. Using SEM-PLS produces the same result: emotional intelligence has a positive and significant influence on job satisfaction. Research results can be a company's input to improve performance with variables in research. Research only at PT. MayBank Indonesia Therefore, the data collected is limited to only one company.
PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Fahmi, Teuku; hasibuan, Siti Hamidah tulham diyah; Simbolon, Ramadona; Andri, Shofwan
Bisnis-Net Vol 8, No 2: DESEMBER 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i2.7307

Abstract

Penelitian ini menyelidiki hubungan antara beberapa faktor kepemilikan manajerial, ukuran perusahaan, dan leverage keuangan beserta praktik perataan laba pada perusahaan pertambangan dan pertanian yang tercantum pada Bursa Efek Indonesia (BEI) pada tahun 2019 hingga 2023. Penelitian ini memakai sebuah pendekatan kuantitatif melalui fokus pada berbagai perusahaan dari berbagai sektor tersebut dalam periode tertentu. Metode yang berupa purposive sampling diterapkan dalam melakukan pemilihan perusahaan yang relevan, sehingga menghasilkan total sampel sebanyak 43 perusahaan yang diamati selama jangka waktu lima tahun.Analisis data dilakukan dengan memakai regresi logistik yang diolah melalui SPSS versi 25. Ditunjukkan penelitian yang dihasilkan bahwa tanya ukuran perusahaan tidak berpengaruh signifikan kepada praktik perataan laba. Sebaliknya, leverage keuangan ditemukan memiliki dampak dengan lebih signifikan. Sementara itu, kepemilikan manajerial tampaknya tidak berperan terhadap kemungkinan perusahaan melakukan kegiatan perataan laba.
Pelatihan Online Citation dan Reference Manager dengan Menggunakan Aplikasi Mendeley dalam Meningkatkan Kualitas Penulisan Karya Ilmiah Mahasiswa Fakultas Ekonomi Sri Elviani; Ramadona Simbolon; Zenni Riana; Yusrita; Nur Augus Fahmi
Jurnal SOLMA Vol. 11 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v11i1.7872

Abstract

Background: Tindakan plagiasi sering sekali dilakukan secara tidak sengaja oleh mahasiswa dalam menulis karya ilmiah ataupun tugas akhir seperti skripsi. Hal ini terjadi disebabkan karena mahasiswa belum memahami bagaimana membuat sebuah sitiran yang baik dan benar. Untuk memberikan pengetahuan dan pemahaman dalam dalam membuat sitasi dibutuhkan sebuah aplikasi yang berfungsi sebagai citation dan refernce manager. Mendeley adalah salah satu aplikasi "citation dan reference manager” yang penggunaannya mudah dipahami. Kegiatan pengabdian kepada masyarakat (PKM) ini dilaksanakan dalam bentuk pelatihan yang bertujuan untuk melatih dan mendampingi mahasiswa Fakultas Ekonomi Universitas Islam Sumatera Utara, Universitas Muslim Nusantara dan Universitas Budi Darma dalam menambah pengetahuan dan meningkatkan ketrampilan meraka membuat sitasi dan daftar pustaka dengan menggunakan mendeley. Metode: Metode yang digunakan dalam kegiatan ini adalah ceramah yang dilakukan oleh pemateri, demostrasi oleh pemateri, praktek dan latihan oleh peserta dan pendampingan oleh pemateri. Hasil: setelah mengikuti pelatihan mahasiswa memahami dan terampil dalam mengaplikasikan mendeley, sehingga memudahkan mereka membuat sitasi dan reference manager dalam menulis karya ilmiah. Dengan pemahaman dan keterampilan dalam membuat sitasi dan reference manager akan menghindari mahasiswa dalam praktik Tindakan plagiarism yang dilakukan secara tidak sengaja dalam menghasilkan sebuah karya ilmiah. Kesimpulan: Mahasiswa Fakultas Ekonomi dapat menggunakan aplikasi Mendeley dan terampil dalam membuat sitasi dan reference manager dalam menghasilkan sebuah karya ilmiah.
Co-Authors Adek Zuhrati Wardi Andri, Shofwan Anisa Lukman Aulia Khanza Mariva Aulia, Citra Awaluddin . Barus, Muhammad Joni Cut Riska Jafira Delia Nur Syafella Elviani, Sri Fadila, Reihana Farida Khairani Fauzi Fauzi Gustarina, Elina Rahmawati Hamida, Novelia hasibuan, Siti Hamidah tulham diyah Irwan Taufik Marpaung Jalilah Ilmiha Kinsky, Carina Lubis, Farida Khairani Lusi Elviani Rangkuti MS, Abdul Rasyid Nur Augus Fahmi Nur Augus Fahmi Nur wahidah Octavianika, Ika Ronal H. T. Simbolon Safrida Safrida Shofwan Andri Sonata, Ilham Sri Puspa Dewi Sri Puspa Dewi Sri Puspa Dewi Teuku Fahmi Wasesa, Supar Windani, Amanda Syafira Yudha, Tri Kartika Yusrita Yusrita . Zenni Riana Zufrizal