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Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
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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.
Pengaruh Budaya Organisasi dan Komitmen terhadap Kinerja Sekolah dengan Penerapan Sistem Informasi Akuntansi Sebagai Variabel Intervening di SMA Swasta Medan Wahyuningrum, Retno; Sari, Eka Nurmala; Sari, Maya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.647

Abstract

This study aims to examine and analyze the influence of organizational culture and commitment to school performance by applying accounting information systems as an intervening variable in Medan Private High Schools. This type of research conducted in this study is to use a Quantitative Approach. The population in this study amounted to 196 Private High Schools in the city of Medan. The population used was all private high schools in the city of Medan with 392 respondents from the Principal and Treasurer. The number of samples in this study were 50 schools with the number of respondents 50 times 2, the total number of respondents was 100. The study of the independent variables studied was Organizational Culture and Commitment. In this study the independent variables studied were School Performance, and intervening variables were the application of accounting information systems. Data collection techniques in this study researchers used two ways, namely library research and field research. Data analysis technique used in this research is descriptive analysis, Structural Equation Modeling (SEM) Analysis based on Variance (Partial Least Square). The results of this study indicate that the variable Influence of organizational culture on school performance has a path coefficient of 0.143. The effect has a probability value (p-values) of 0.862> 0.05, meaning school performance has no effect in influencing organizational culture. The organizational culture variable on the application of accounting information systems has a path coefficient of 0.989 and has a probability value (p-values) of 0,000 <0.05, this shows that the influence of organizational culture on school performance is significant. commitment to school performance has a path coefficient of 0.406 and has a probability value (p-value) of 0,000 <0.05, this shows that commitment to school performance is influential. commitment to the application of accounting information systems has a path coefficient of -0.010 and has a probability value (p-values) of 0.658> 0.05, this shows that commitment has no effect on the application of accounting information systems and accounting information systems on school performance has a path coefficient - 0.415 and has a probability value (p-values) of 0.860> 0.05, this shows that the accounting information system is not significant in influencing school performance. Keywords: Organizational Culture, Competence, SIA and School Performance
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP EFEKTIVITAS SPIP DENGAN PENGALAMAN KERJA APIP SEBAGAI VARIABEL INTERVENING PADA INSPEKTORAT PEMERINTAH PROVINSI SUMATERA UTARA Ulya, Shafira Hidayah; Sari, Eka Nurmala; RS, Prawidya Hariani
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 2 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i2.1575

Abstract

The purpose of this study was to determine, test and analyze the effect of competence on the effectiveness of SPIP, the effect of independence on the effectiveness of SPIP, the effect of APIP’S work experience on the effectiveness of SPIP, the influence of competence on the effectiveness of SPIP through APIP’s work experience and the influence of independence on the effectiveness of SPIP through APIP’s work experience. The type of research in this study is quantitative research with an associative approach using primary data and data collection techniques through distributing questionnaires to the inspectorate of the provincial government of north sumatera, Indonesia. The population of this study were all government internal supervisory officerseho served in the inspectorate of the government of north sumatera province totaling 680 people. The method of determining the sample is the proportional stratified random sampling method which is taken randomly and stratified using the slovin formula. The sample in this study was 87 people. The data was processed using the SEM method with the help of the Smart PLS analysis tool. The results of this study prove that there is an influence of competence on the Effectiveness of SPIP, the influence of Independence on the Effectiveness of SPIP, the influence of APIP's Work Experience on the Effectiveness of SPIP, the influence of Competence on the Effectiveness of SPIP through APIP's Work Experience and the influence of Independence on the Effectiveness of SPIP through APIP's Work Experience.
Pengaruh Kualitas Sumber Daya Manusia dan Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha dengan Ketidakpastian Lingkungan sebagai variabel moderating pada UKM di kota Medan Sua Betria Dhani; Eka Nurmala Sari; Maya Sari
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.195

Abstract

This study aims to determine the effect of the quality of human resources and the use of accounting information on business success with environmental uncertainty as a moderating variable in SMEs in the city of Medan. This type of research is quantitative with an associative approach. This research was conducted using a survey method by distributing questionnaires to SMEs in the city of Medan. The sampling technique in this study used a purposive sampling technique found in non-probability sampling with a total sample of 100 respondents. The data were analyzed using the partial least squares (SEM-PLS) structural equation model. The results of this study indicate that the quality of human resources affects business success and the use of accounting information affects business success. In addition, this study also finds that environmental uncertainty cannot moderate the quality of human resources on business success and environmental uncertainty cannot moderate the use of accounting information on business success.
Analisis Pengukuran Kinerja Menggunakan Value For Money Pada Pemerintahan Kota Medan Ramadani, Ad Dini Elhilal; Sari, Eka Nurmala; Gantino, Rilla
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.450

Abstract

This research was conducted because in the implementation of the preparation of regional revenue and expenditure budgets (APBD) there is often a waste of budget and inappropriate use targets that should be felt by the general public, and are still not optimal, especially there is no system for determining budget figures and LRA realization so that there is an upward and downward trend in the Medan City Government budget realization report in 2017-2021. The purpose of this study is to determine and measure The performance of the Medan City Government uses the concept of value for money , namely the economic ratio, the efficiency ratio and the effectiveness ratio, and to find out and analyze the causes of the economic ratio in the less economical category. To find out and analyze the causes of the efficiency ratio in the less efficient and moderately efficient categories. To find out and analyze the causes of the effectiveness ratio in the quite effective category. The research method used is descriptive method with quantitative and qualitative data types. Data collection techniques in this study are documentation and interviews and are adjusted to Kepmdagri N0. 690.900-327 of 1996 concerning guidelines for the assessment of financial performance measurement. And data analysis techniques using quantitative descriptive analysis techniques. The results of the value for money on the Medan City Government in 2017-2021 have an economic ratio which has an average of 77.73% in the less economical category, which has decreased because the target for the Medan City Government expenditure has not been achieved. In terms of the efficient ratio which has an average of 95.32% in the less efficient category. And in terms of the effectiveness ratio which has an average of 85.89% in the quite effective category, where both of these ratios have decreased due to the less than optimal regional income that has not reached the target set by the Regional Government.
Pengaruh Budaya Organisasi dan Komitmen terhadap Kinerja Sekolah dengan Penerapan Sistem Informasi Akuntansi Sebagai Variabel Intervening di SMA Swasta Medan Wahyuningrum, Retno; Sari, Eka Nurmala; Sari, Maya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.647

Abstract

This study aims to examine and analyze the influence of organizational culture and commitment to school performance by applying accounting information systems as an intervening variable in Medan Private High Schools. This type of research conducted in this study is to use a Quantitative Approach. The population in this study amounted to 196 Private High Schools in the city of Medan. The population used was all private high schools in the city of Medan with 392 respondents from the Principal and Treasurer. The number of samples in this study were 50 schools with the number of respondents 50 times 2, the total number of respondents was 100. The study of the independent variables studied was Organizational Culture and Commitment. In this study the independent variables studied were School Performance, and intervening variables were the application of accounting information systems. Data collection techniques in this study researchers used two ways, namely library research and field research. Data analysis technique used in this research is descriptive analysis, Structural Equation Modeling (SEM) Analysis based on Variance (Partial Least Square). The results of this study indicate that the variable Influence of organizational culture on school performance has a path coefficient of 0.143. The effect has a probability value (p-values) of 0.862> 0.05, meaning school performance has no effect in influencing organizational culture. The organizational culture variable on the application of accounting information systems has a path coefficient of 0.989 and has a probability value (p-values) of 0,000 <0.05, this shows that the influence of organizational culture on school performance is significant. commitment to school performance has a path coefficient of 0.406 and has a probability value (p-value) of 0,000 <0.05, this shows that commitment to school performance is influential. commitment to the application of accounting information systems has a path coefficient of -0.010 and has a probability value (p-values) of 0.658> 0.05, this shows that commitment has no effect on the application of accounting information systems and accounting information systems on school performance has a path coefficient - 0.415 and has a probability value (p-values) of 0.860> 0.05, this shows that the accounting information system is not significant in influencing school performance. Keywords: Organizational Culture, Competence, SIA and School 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 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 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 Kombih, Hasbi 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 Retno Wahyuningrum Retno Wijayanti Rico Nur Ilham Rilsha, Rilsha Riskha Armayni Lubis Rizki Arvi Yunita Rizkiani, Dianti Rizky Agung Syah Putra Rizqi Anggraini RS, Prawidya Hariani Rudi Junjungan Sirait 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