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All Journal Niagawan Krisna: Kumpulan Riset Akuntansi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Riset Akuntansi dan Keuangan Maneggio: Jurnal Ilmiah Magister Manajemen SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Sains Sosio Humaniora Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Agroteknika Kajian Akuntansi Jurnal Mantik JURNAL MUTIARA AKUNTANSI Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Methosika: Jurnal Akuntansi dan Keuangan Methodist International Journal of Business Economics (IJBE) Jurnal Akuntansi Jurnal Darma Agung Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Cahaya Mandalika Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jumat Pertanian: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Journal of Applied Islamic Economics and Finance Worksheet : Jurnal Akuntansi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Mandiri: Jurnal Akuntansi dan Keuangan Medani : Jurnal Pengabdian Masyarakat Journal of Social Science International Journal of Economics and Management Income Journal: Accounting, Management and Economic Research Kajian Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Ekonomics, Finance, and Management Studies Jurnal Teknik Pertanian Terapan
Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
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Journal : Jurnal Ekonomi

 1 
DETERMINANT ANALYSIS OF THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS WITH THE GOVERNMENT INTERNAL CONTROL SYSTEM AS MODERATING VARIABLES IN THE GOVERNMENT MANDAILING DISTRICT CHRISTMA Ahmad Zubeir Rangkuti; Eka Nurmala Sari; Widia Astuty
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

The purpose of this study was to determisne and analyze the factors that affecting the quality of financial statements in the Government of Mandailing Natal District. The factors that influence it are the implementation of government accounting standards (SAP), human resource competencies (HR), utilization of the local financial information system (SIKD), and the role of Government Internal Supervisory Apparatus (APIP), with the moderating variables is the government’s internal control system (SPIP). The type of research in this study is causal associative using primary data and data collection techniques through the distribution of questionnaires in regional device organizations of Mandailing Natal, North Sumatera, Indonesia. The method of determining the sample with the census method, so that the entire population is used as a research sample. The population of this study was 35regional device organizations, each consisting of 3 respondents with total 105respondents. Data is processed using SEM method with Smart PLS analysis tools. The results of this study prove that the implementation of SAP has aneffect on the quality of the Mandailing Natal District Government's financial statements, HR competencies have an effect on the quality of the Mandailing Natal District Government's financial statements, the utilization of SIKD has a an effect on the quality of the Mandailing Natal District Government's financial statements, the role of the Government Internal Supervisory Apparatus (APIP)has an effect on the quality of the Mandailing Natal District Government's financial statements. Then SPIP does not moderate each of the effects of SAP implementation, HR competencies, utilization of SIKD and the role of Government Internal Supervisory Apparatus (APIP) on the quality of the Mandailing Natal District Government's financial statements.
Evaluation Of Contribution, Effectiveness And Potential Motor Vehicle Tax Against Regional Original Income (PAD) Study In Tax And Retribution Management Agency North Sumatra Province Area Upt Samsat North Medan And South Medan Nova Febriana; Widia Astuty; Eka Nurmala Sari
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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This study aims to determine how much the contribution, effectiveness and potential of the Motor Vehicle Tax to the Regional Original Income (PAD) of North Sumatra Province, especially in UPT Samsat, North Medan and South Medan. This research uses descriptive qualitative method, exploratory research approach of case study by collecting data, taking meaning, and gaining understanding from the case to map an object relatively deeply. The results of the study show: First, the contribution of PKB to PAD for 2021 is 63.06% and is the largest contributor in the Very Good Contribution category, Second, the effectiveness of PKB receipts for North Sumatra Province is 98.88% with Effective Criteria, UPT Samsat Medan Utara is 100.43% with Very Effective criteria, while South Medan is 94.18% with Effective criteria. Third, the number of taxpayers who do not comply with paying their PKB is caused by the awareness factor or the character of the taxpayer, the Covid 19 pandemic, the vehicle is still not paid off at the financing company and the occurrence of traffic accidents. Fourth, the constraints of the South Medan Samsat UPT so that the PKB income has not been achieved, namely economic problems due to the covid 19 pandemic and the lack of awareness of taxpayers about the importance of paying their PKB on time because they feel they do not get direct benefits.
The Influence Of Village Apparatus Competency And Accountability On Village Financial Performance With Government Internal Control System (SPIP) As A Moderating Variable (Study In Villages In Biru-Blue District Deli Serdang District) Sutan Amien Riyadi Siregar; Irfan; Eka Nurmala Sari
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

The research aims to determine and examine the effect of: (1) village apparatus competence on village financial performance; (2) accountability for village financial performance; (3) the government's internal control system moderates the effect of village apparatus competence on village financial performance and (4) the government's internal control system moderates the effect of accountability on village financial performance. The research population is village officials who carry out village financial performance in Sibiru-biru District with a sample of 60 people from 10 villages. The research method is a quantitative method with Smart-PLS analysis. The results of the study concluded: (1) the competence of the village apparatus has an influence on village financial performance in Biru-Biru District, Deli Serdang Regency by 0.258 and it is stated that the proposed hypothesis is acceptable; (2) accountability has an influence on village financial performance in Biru-Biru District, Deli Serdang Regency by 0.251 and it is stated that the proposed hypothesis is acceptable; (3) the government's internal control system moderates the competence of village apparatus on village financial performance in Biru-Biru District, Deli Serdang Regency, which is 0.123 and the hypothesis stated is acceptable and (4) the government's internal control system moderates accountability for village financial performance in Sibiru-biru of Deli Serdang Regency is 0.251 and it is stated that the proposed hypothesis is acceptable. Overall, the results of the study show that village financial performance is influenced by the competence of village officials and the accountability of village officials moderated by the government's internal control system by 0.609 = 60.9%; while the remaining 39.1% is determined by other factors.
THE EFFECT OF INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, LIQUIDITY AND FIRM SIZE ON FINANCIAL PERFORMANCE WITH AN INDEPENDENT BOARD OF COMMISSIONERS AS MODERATION IN BANKING COMPANIES IN THE INDONESIAN STOCK EXCHANGE hardianto hardianto; Eka Nurmala Sari; Widya Astuty
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This study aims to examine and analyze the independent board of commissioners in moderating the influence of Intellectual Capital, Capital Structure, Liquidity and Firm Size on Financial Performance in Banking Companies on the Indonesia Stock Exchange. This research is a causal associative research with a quantitative approach. The research population is banking companies on the Indonesia Stock Exchange in 2017-2021 with a total of 44 companies. Selection of the sample by purposive sampling method with a total sample of 26 companies. The data source comes from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The type of research data is secondary data with data collection techniques with documentation and literature study. The data analysis technique used multiple linear regression analysis with the SPSS version 25 application. The results showed that Intellectual Capital and Firm Size have effect on Financial Performance. Capital Structure has an effect on Financial Performance. Liquidity has no effect on Financial Performance. The independent board of commissioners cannot moderate the influence of Intellectual Capital, Capital Structure, Liquidity and Firm Size on Financial Performance.
Co-Authors Abdul Rahman Adi Harianto Agus Tina Ahmad Zubeir Rangkuti Andria Dartana Anisa Putri Dz Arfah Lubis Arniputri, Retna Bandriyati Ashadi, Riza Aulia, Aziz Awaluddin Bastari M Christia Christia Dahrani, Dahrani Daniel Ebenezer Silaban Deliana, Deliana Dewi Ladesye Napitupulu Diki Prianda Dion Sofianto Purba Eka Anggaraini Aritonang Elizar Sinambela Enda Noviyanti Simorangkir Erika, Friti Sinta Erni Murniati Fachrun Nissa Fahmi Pratama Afiad Fitriani Saragih Galumbang Hutagalung hardianto hardianto Hasibuan, Ira Maulida Sari Hastuti Olivia HERI SUSANTO Herliani Herliani Hutagalung, Debora Elysa Illal Nurhabibah Indraloka, Aldy Bahaduri Irafah, Siti Irfan Irfan ., Irfan Irfan Irfan Irfan, Irfan Irma Handayani, Irma Ismayanti Polem Istanti, Ari Jamaludin, Mohd Faizal Bin Jauhari, Abdul Rahman Joppie Immanuel Tarigan Julfan Saputra Julita, Julita Jumangin Jumangin Khairani, Suci Laila Fajrin Manik Lestari, Sapta Linda Wahyu Marpaung Lubis, Arfah Lubis, Febby Putri Anasya Lubis, Mutiara Andora Lubis, Tolha Aminah Mangasi Sinurat Maya Sari Maya Sari Maya Sari MMSI Irfan ,S. Kom Muhyarsyah Muhyarsyah Muhyarsyah, Muhyarsyah MUIS FAUZI RAMBE Nailufar, Audra Nasution , Lini Elisyah Nova Febriana Nunung Sri Wahyuni Nurhayati Nurhayati Nuryenda Pinta Tarigan Pipin Nurafika Pohan, Fitri Timaro Polem, Ismayanti Prawidya Hariani Prawidya Hariani Purba, Sadaukur Aeroki Purnama Sari, Devi Putri, Wan Raudhatuk Jannah Syah Raiesa Amin Ramadani, Ad Dini Elhilal Ramadani, Ika Oktavia Retno Wahyuningrum Retno Wijayanti Rico Nur Ilham Rilsha, Rilsha Riskha Armayni Lubis Rizki Arvi Yunita Rizkiani, Dianti Rizky Agung Syah Putra Rizqi Anggraini Rohmah, Jazila Tur RS, Prawidya Hariani Rudi Junjungan Sirait Saputro, Istandi Galuh Saragih, Fitriani Saragih, M. Ali Jaya Shidiqi, Moh Hasbi Ash Siti Irafah Sitohang, Sasmitha Sua Betria Dhani Susi Findiowaty Susilowati, Erlin Sutan Amien Riyadi Siregar Sutriono Sutriono Syafrida Hani Syafrida Hani Syahputra, Rizki Syamsinah Sirait Syarief, Mochamad Edman Tatian Sartika Marbun Ulya, Shafira Hidayah Widia Astuti Widia Astuti Widia Astuti Widia Astuty Widya Astuty Yulanda, Kiki Yulida Arisanti Zainuddin, Zainuddin Zatta Gahassani Hasibuan Zili Saidah Zulia Hanum