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Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
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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.
Evaluasi Penerapan Pmk 59 Tahun 2022 Terhadap Pengawasan Wajib Pajak Instansi Pemerintah Oleh Kpp Pratama Lubuk Pakam Pohan, Fitri Timaro; Hanum, Zulia; Sari, Eka Nurmala
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10252

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan peraturan Menteri Keuangan PMK 59/PMK.03/2022 pada proses penyetoran Pajak Pertambahan Nilai oleh Bendahara Instansi Pemerintah dan melakukan evaluasi atas penerapan peraturan tersebut pada KPP Pratama Lubuk Pakam serta menjelaskan kegiatan Pengawasan Bendahara Instansi Pemerintah sebelum dan sesudah penerapan peraturan Menteri Keuangan PMK 59/PMK.03/2022. Evaluasi dinilai menggunakan kriteria Evaluasi Kebijakan yang telah dikeluarkan OECD pada Tahun 2021. Penelitian ini menggunakan metode evaluasi retrospektif dengan menggunakan pendekatan penelitian kualitatif. Pada penelitian ini, data dan fenomena akan dikumpulkan melalui informan lalu dianalisis menggunakan triangulasi sumber data yaitu data sekunder dari studi literatur dan data primer dari hasil wawancara terhadap informan yang terlibat langsung dengan kegiatan pengawasan wajib pajak instansi pemerintah pada KPP Pratama Lubuk Pakam. Hasil penelitian menunjukkan bahwa penerapan peraturan Menteri Keuangan PMK 59/PMK.03/2022 pada KPP Pratama Lubuk Pakam sudah dilakukan sepenuhnya meskipun mengalami kendala pada proses pengumpulan data belanja wajib pajak instansi akibat dari minimnya jumlah pelaporan SPT Masa Unifikasi untuk pelaporan PPN. Hasil evaluasi penerapan peraturan Menteri Keuangan PMK 59/PMK.03/2022 menunjukkan peningkatan yang signifikan pada penerimaan pajak dari sektor bendahara instansi pemerintah dan terdapat kendala yang menjadi tantangan bagi Account Representative dalam menjalankan tugas pengawasan wajib pajak instansi pemerintah. Kata Kunci: pengawasan wajib pajak instansi pemerintah; evaluasi kebijakan; kriteria OECD
Respons Fisiologis dan Anatomi Padi Aromatik (Oryza sativa L.) terhadap Cekaman Kekeringan melalui Analisis Klorofil, Prolin, dan Kerapatan Stomata Mudhor, Mohammad Ali; Nurmala Sari, Eka; Susilowati, Erlin
Agriprima : Journal of Applied Agricultural Sciences Vol 9 No 2 (2025): SEPTEMBER
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/agriprima.v9i2.757

Abstract

Padi aromatik varietas Sintanur memiliki nilai jual tinggi karena aroma khas dan kualitas beras premium, namun rentan terhadap cekaman kekeringan akibat perubahan iklim. Penelitian ini bertujuan mengevaluasi pengaruh cekaman kekeringan terhadap kandungan klorofil, prolin, dan kerapatan stomata sebagai indikator fisiologis toleransi kekeringan pada padi aromatik Sintanur. Penelitian dilakukan di Greenhouse Program Studi Agronomi dan Laboratorium CDAST Universitas Jember dengan rancangan acak lengkap non-faktorial, lima taraf perlakuan kapasitas lapang (kontrol, 100%, 80%, 60%, 40%), enam ulangan. Parameter yang diamati meliputi kandungan klorofil menggunakan SPAD-10, prolin dengan metode Bates (1973), dan kerapatan stomata melalui cetakan cat kuku. Data dianalisis menggunakan ANOVA dan dilanjutkan uji DMRT 5%. Hasil penelitian menunjukkan kandungan klorofil menurun signifikan seiring meningkatnya cekaman kekeringan, terutama pada taraf 80%, 60%, dan 40% kapasitas lapang. Sebaliknya, kandungan prolin meningkat, berperan sebagai osmoprotektan dan penetral radikal bebas, menjaga turgor sel di bawah kondisi stres. Kerapatan stomata juga menurun pada cekaman berat sebagai mekanisme adaptasi untuk mengurangi kehilangan air, meskipun varietas Sintanur menunjukkan kerapatan stabil pada kapasitas lapang 100%. Ketiga parameter ini menjadi indikator penting dalam seleksi varietas padi aromatik toleran kekeringan. Sintanur menunjukkan respons adaptif pada cekaman sedang, namun performanya menurun drastis pada kekeringan berat, sehingga diperlukan program pemuliaan lanjutan.
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 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 Findiowaty, Susi 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 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 Mohammad Ali Mudhor 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 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