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Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
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Konstruksi Transparansi, Akuntabilitas, dan Partisipasi Anggaran dalam Mendorong Pengelolaan Keuangan Desa yang Baik Saragih, M. Ali Jaya; Sari, Eka Nurmala; irfan, irfan
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Oktober 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i3.644

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transparansi, akuntabilitas, dan partisipasi anggaran terhadap pengelolaan keuangan desa di Kecamatan Dolok Masihul, Kabupaten Serdang Bedagai. Pendekatan yang digunakan adalah asosiatif kuantitatif dengan teknik sampel jenuh, di mana seluruh perangkat desa dari 27 desa dijadikan sebagai responden. Pengumpulan data dilakukan melalui kuesioner tertutup yang telah diuji validitas dan reliabilitasnya. Analisis data dilakukan menggunakan aplikasi SmartPLS 3.0, yang memungkinkan evaluasi model pengukuran (outer model) dan model struktural (inner model) secara simultan. Hasil penelitian menunjukkan bahwa transparansi dan akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan keuangan desa. Nilai t-statistik dan p-value masing-masing variabel menunjukkan bahwa hipotesis penelitian diterima. Indikator yang tidak memenuhi kriteria validitas telah dieliminasi untuk meningkatkan kekuatan konstruk. Secara teoritis, hasil ini menguatkan konsep good governance dan agency theory, di mana keterbukaan informasi dan pertanggungjawaban publik menjadi elemen penting dalam mendorong tata kelola keuangan desa yang efisien, akuntabel, dan partisipatif. Penelitian ini diharapkan dapat memberikan kontribusi akademik sekaligus menjadi rujukan praktis bagi pemerintah desa dalam memperkuat sistem pengelolaan keuangan berbasis prinsip transparansi dan akuntabilitas. This study aims to analyze the influence of transparency, accountability, and budget participation on village financial management in Dolok Masihul Sub-district, Serdang Bedagai Regency. An associative quantitative approach was employed, using a saturated sampling technique where all village officials from 27 villages were selected as respondents. Data were collected through a closed-ended questionnaire that had been tested for validity and reliability. Data analysis was conducted using SmartPLS 3.0, allowing for simultaneous evaluation of the measurement model (outer model) and structural model (inner model). The results indicate that both transparency and accountability have a positive and significant effect on village financial management. The t-statistics and p-values support the acceptance of the research hypotheses. Indicators that did not meet the validity criteria were eliminated to improve construct strength. The findings theoretically reinforce the concepts of good governance and agency theory, which highlight the importance of information disclosure and public accountability in enhancing the efficiency, credibility, and transparency of public financial management. This study is expected to contribute to academic discourse and serve as a practical reference for village governments in strengthening financial management systems based on the principles of transparency, accountability, and community participation.    
Pengaruh Penyajian Laporan Keuangan Desa Dan Lingkungan Pengendalian Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa Dengan Moralitas Individu Sebagai Variabel Moderasi Pada Kabupaten Asahan Erika, Friti Sinta; Sari, Eka Nurmala; Sari, Maya
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2141

Abstract

This research is a research conducted to test and change the influence of Village Financial Report Presentation and Control Environment on Fraud Prevention in Village Fund Management with Individual Morality as a Moderating Variable in Asahan Regency, with an associative research approach, and data collection techniques by distributing questionnaires, the sample was 63 respondents and using path analysis techniques using the SEM PLS application. Based on the research results, it was concluded that the Presentation of Village Financial Reports has a relationship with a positive direction of influence on Fraud Prevention in village governments in Asahan Regency, the Control Environment has a relationship with a positive direction of influence on Fraud Prevention in village governments in Asahan Regency, Individual Morality moderates the influence of the Presentation of Village Financial Reports on Fraud Prevention in village governments in Asahan Regency, Individual Morality moderates the influence of the Control Environment on Fraud Prevention in village governments in Asahan Regency
Pengaruh Sistem Informasi Akuntansi Manajemen dan Sistem Pengendalian Internal Terhdap Kualitas Laporan Dana BOS dengan Komitemen Pimpinan sebagai Variabel Moderating (Studi Pada SLTA Kota Gunungsitoli Polem, Ismayanti; Irfan, Irfan; sari, Eka Nurmala
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2142

Abstract

This study is a study conducted to test and analyze the effect of management accounting information systems and internal control systems on the quality of BOS fund reports with leadership commitment as a moderating variable at Gunungsitoli High School, with an associative research approach, and data collection techniques by distributing questionnaires, the sample was 63 respondents and using path analysis techniques using the SEM PLS application.Based on the research results, it was concluded that the Management Accounting Information System has an effect on the Quality of the BOS Fund Report with a positive influence, this shows that if the management accounting information system is good, it will improve the quality of the BOS fund report, the Internal Control System has an effect on the Quality of the BOS Fund Report with a positive influence, this shows that if the internal control system is good, it will improve the quality of the BOS fund report, Leadership Commitment moderates the effect of the Management Accounting Information System on the Quality of the BOS Fund Report, and Leadership Commitment moderates the effect of the Internal Control System on the Quality of the BOS Fund Report
Pengaruh Kompetensi Sumber Daya Manusia dan Efektivitas Sistem Informasi Pemerintahan Daerah terhadap Implementasi Anggaran Berbasis Kinerja dengan Komitmen Organisasi sebagai Variabel Moderating (Studi pada UPT Puskemas Dinas Kesehatan Pemerintah Kota Me Hutagalung, Debora Elysa; Sari, Eka Nurmala; ., Irfan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2145

Abstract

This study aims to analyze the influence of human resource (HR) competence and the Regional Government Information System (SIPD) on the implementation of performance-based budgeting at the UPT Puskesmas of the Medan City Health Office. In addition, this study also looks at how organizational commitment moderates the influence of HR competence and SIPD on the implementation of the budget. The method used is a quantitative associative approach with a Likert Scale-based questionnaire instrument. The research sample consisted of 123 respondents including the Head of the Puskesmas, Technical Activity Implementation Officers (PPTK), and Head of Administration (KTU) from 41 UPT Puskesmas in Medan City. The analysis was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS.3 software. The results of the study indicate that HR competence and SIPD effectiveness have a significant effect on the implementation of performance-based budgeting. Organizational commitment has also been shown to moderate this influence, strengthening the relationship between HR competence, SIPD effectiveness, and budget implementation. This finding is important for improving budget management in the health sector.
Pengaruh Skeptisme, Pengalaman Auditor Dan Self-Efficacy Terhadap Audit Judgement Dengan Time Pressure Sebagai Variabel Moderating Pada Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Utara Ashadi, Riza; Sari, Eka Nurmala; Astuty, Widia
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2149

Abstract

The financial report opinion with the title of Unqualified (WTP) Opinion from the Supreme Audit Agency (BPK) for the 2023 Regional Government Financial Report (LKPD) and is the 10th consecutive WTP Opinion obtained by the North Sumatra Provincial Government since 2015. The opinion results from BPK are interesting to study further because the North Sumatra Provincial Government received an Unqualified Opinion (WTP) but there is still a lot of corruption or fraud within the North Sumatra Provincial Government. This is a real phenomenon that occurs in the Government of North Sumatra Province. Providing an audit opinion on the Local Government Financial Statements is based on an audit judgment made by an auditor, with reference to the following aspects: (a) Conformity with Government Accounting Standards (SAP); (b) Effectiveness of Internal Control; (c) Compliance with statutory provisions; and (d) Full Disclosure. There are several factors that can affect audit judgment, namely pressure, auditor experience, professional skepticism and self-efficacy. The type of research that will be used to analyze this research is a quantitative type with an associative type of approach that analyzes data in the form of numbers and then discusses it through the calculation of the score or value of each variable, then proceeds with statistical analysis carried out with the help of the SEM PLS program to prove the influence between the observed variables. The sample in this study were 64 auditors at the Supreme Audit Agency (BPK) of North Sumatra Province. The data was processed using the SEM method with Smart PLS 3.0 software. The results of this study indicate that skepticism affects audit judgment, auditor experience affects audit judgment, self efficacy affects audit judgment, skepticism affects audit judgment moderated by time pressure, auditor experience affects audit judgment moderated by time pressure, audit judgment affects audit judgment moderated by time pressure.
Pengaruh Kompetensi Sdm Dan Komitmen Pemimpin Terhadap Pengelolaan Dana BOS Dengan SIA Sebagai Variabel Intervening Nasution , Lini Elisyah; Sari, Eka Nurmala; Irfan, Irfan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2186

Abstract

Pengelolaan dana BOS harus dilakukan berdasarkan prinsip efisiensi, efektivitas, akuntabilitas, dan transparansi, sebagaimana diatur dalam Peraturan Menteri Pendidikan dan Kebudayaan No. 8 Tahun 2017. Namun, praktik di lapangan masih menunjukkan ketidakpatuhan terhadap prinsip-prinsip ini, khususnya di SMA Negeri. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi SDM, komitmen pemimpin, dan sistem informasi akuntansi (SIA) terhadap pengelolaan dana BOS pada SMA Negeri di Kabupaten Serdang Bedagai. Penelitian ini menggunakan pendekatan asosiatif kuantitatif dengan populasi 18 SMA Negeri, dan setiap sekolah diwakili oleh Kepala Sekolah, Bendahara, dan Operator, menghasilkan 54 responden. Teknik analisis menggunakan Structural Equation Modeling (SEM) dengan SmartPLS.3. Hasil penelitian menunjukkan bahwa kompetensi SDM, komitmen pemimpin, dan SIA secara langsung berpengaruh terhadap pengelolaan dana BOS. Kompetensi SDM dan komitmen pemimpin juga mempengaruhi SIA. Selain itu, SIA memediasi pengaruh kompetensi SDM dan komitmen pemimpin terhadap pengelolaan dana BOS. Dengan demikian, SIA berperan penting dalam meningkatkan pengelolaan dana BOS melalui kompetensi SDM dan komitmen pemimpin sekolah.
Pengaruh Penerapan Aplikasi Rencana Kegiatan Dan Anggaran Sekolah (Arkas) Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Bos Di Moderasi Oleh Komitmen Pimpinan Di Sma Kabupaten Serdang Bedagai Sitohang, Sasmitha; Sari, Eka Nurmala; Irfan, Irfan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2190

Abstract

This study aims to analyze the influence of human resource (HR) competence and the Regional Government Information The management of the BOS fund program has several factors to achieve success, including a professional, reliable management team (HR) who upholds the principles of accountability and transparency. The purpose of this study was to test and analyze the effect of the implementation of the School Activity and Budget Plan Application (ARKAS) and Human Resources (HR) competence on the accountability of BOS fund management in Senior High Schools in Serdang Bedagai Regency. To test and analyze the commitment of the leadership to moderate the effect of the School Activity and Budget Plan Application (ARKAS) and Human Resources (HR) competence on the accountability of BOS fund management in Senior High Schools in Serdang Bedagai Regency. The research approach uses quantitative associative. In this study, the research instrument used was a questionnaire. This study uses the Structural Equation Modeling (SEM) analysis method using SmartPLS.3 software which is run on a computer media. Based on the results of the study, there is an effect of the implementation of ARKAS on the accountability of BOS fund management. There is an effect of HR competence on the accountability of BOS fund management. Leadership commitment can moderate the effect of the implementation of ARKAS on the accountability of BOS fund management. Leadership commitment can moderate the influence of HR competency on BOS fund management accountability.
Peran Akuntansi Badan Layanan Umum Terhadap Pengelolaan Keuangan (Studi Literatur) Putri, Wan Raudhatuk Jannah Syah; Rizkiani, Dianti; Sari, Eka Nurmala
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 2 (2025): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/25964

Abstract

This research aims to review articles related to Public Service Agency Accounting. This research method uses SLR (Systematic Literature Review) where article sources are taken from several data bases in order to obtain data that matches the title of this article. Data retrieval sources come from searches of national and international journals published on Google Scholar, via the publish or application. peris. The results of the analysis using VosViewer on network visualization, overlay visualization, and density visualization show the relationship between various concepts related to Public Service Agency AccountingThis research aims to review articles related to Public Service Agency Accounting. This research method uses SLR (Systematic Literature Review) where article sources are taken from several data bases in order to obtain data that matches the title of this article. Data retrieval sources come from searches of national and international journals published on Google Scholar, via the publish or application. peris. The results of the analysis using VosViewer on network visualization, overlay visualization, and density visualization show the relationship between various concepts related to Public Service Agency Accounting
Peran Sistem Informasi Akuntansi dalam Tata Kelola Keuangan di Sektor Publik Khairani, Suci; Yulanda, Kiki; Sari, Eka Nurmala
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 2 (2025): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/25962

Abstract

The role of accounting information systems (AIS) in public sector financial governance has been a key focus in numerous studies. This research aims to examine the contribution of AIS to transparency, accountability, efficiency, and integrity in public financial management. The method employed is a literature review of relevant empirical studies published between 2021 and 2024. The findings indicate that the consistent implementation of AIS positively impacts the quality of financial governance in government institutions. AIS has been proven to accelerate budget preparation, enhance internal control, and provide digital, audit-ready financial reports. These findings affirm that integrating AIS into public financial systems not only improves administrative efficiency but also strengthens public trust in government financial performance. It is recommended that public institutions expand AIS implementation and enhance human resource capacity to maximize its overall benefits. Keyword : accounting information system,  accountability, efficiency, transparency
PELATIHAN PEMBUATAN ECO-ENZYME DARI LIMBAH RUMAH TANGGA PADA KELOMPOK TANI DESA BANGSRING KABUPATEN BANYUWANGI Istanti, Ari; Susilowati, Erlin; Nurmala Sari, Eka
Jumat Pertanian: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Agustus
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasper.v6i2.5661

Abstract

Domestic waste is one of the largest contributors of waste to the environment. The side effects of improper waste processing are environmental contamination. Public awareness of the impact for domestic waste management must be emphasized. This program was conducted with the farmer association of Bangsring, Banyuwangi Regency. The purpose of this program is to encourage local community awareness of environmental sustainability and provide knowledge of the importance of utilizing and processing domestic waste into Eco-Enzyme. This program is implemented through several main stages that refer to the indicators of the success of the community service program, namely: (1) survey to obtain problems and determine problem solving; (2) socialization; (3) training of eco-enzyme production; (4) monitoring and evaluation. The training of eco-enzyme production in Bangsring was successfully implemented, and the community has responded well to it. This is evidenced by the enthusiasm of the participants during discussions and practices of producing eco-enzyme, all the way through to harvesting the eco-enzyme's output and implementing it.
Co-Authors Abdul Rahman Ad Dini Elhilal Ramadani Adi Harianto Agus Tina Ahmad Zubeir Rangkuti Anisa Putri Dz Arafat, Septrial Arfah Lubis Arniputri, Retna Bandriyati Ash Shidiqi, Moh Hasbi Ashadi, Riza Aulia, Aziz Bastari M Christia Christia Daniel Ebenezer Silaban Dartana, Andria Deliana, Deliana Dewi Ladesye Napitupulu Diki Prianda Dion Sofianto Purba Effendi, Mokhtar 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 HERI SUSANTO Herliani Herliani Hutagalung, Debora Elysa Illal Nurhabibah Irafah, Siti Irfan Irfan ., Irfan Irfan Irfan Irfan, Irfan Irma Handayani, Irma Ismayanti Polem Istanti, Ari Jamaludin, Mohd Faizal Bin 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 Mangasi Sinurat Maya Sari Maya Sari Maya Sari MMSI Irfan ,S. Kom Moh Hasbi Ash Shidiqi Mohammad Ali Mudhor Mokhtar Effendi Muhyarsyah Muhyarsyah Muhyarsyah, Muhyarsyah MUIS FAUZI RAMBE Nasution , Lini Elisyah Nova Febriana Nunung Sri Wahyuni Nurhayati Nurhayati Nuryenda Pinta Tarigan Olivia , Hastuti Pipin Nurafika Pohan, Fitri Timaro Polem, Ismayanti Prawidya Hariani Prawidya Hariani Purba, Sadaukur Aeroki Purnama Sari, Devi Putri, Wan Raudhatuk Jannah Syah Raiesa Amin Retno Wahyuningrum Retno Wahyuningrum Retno Wijayanti Rico Nur Ilham Rilla Gantino Rilsha, Rilsha Riskha Armayni Lubis Rizki Arvi Yunita Rizkiani, Dianti Rizky Agung Syah Putra Rudi Junjungan Sirait Sanjaya, Refki Saragih, Fitriani Saragih, M. Ali Jaya Shidiqi, Moh Hasbi Ash Siti Irafah Sitohang, Sasmitha Sua Betria Dhani Susilowati, Erlin Sutan Amien Riyadi Siregar Sutriono Sutriono Syafrida Hani Syafrida Hani Syahputra, Rizki Syamsinah Sirait Syarief, Mochamad Edman Tatian Sartika Marbun Widia Astuti Widia Astuti Widia Astuti Widia Astuty Widya Astuty Yulanda, Kiki Yulida Arisanti Zainuddin Zatta Gahassani Hasibuan Zili Saidah Zulia Hanum