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All Journal Niagawan Krisna: Kumpulan Riset Akuntansi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Agriprima : Journal of Applied Agricultural Sciences 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 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
Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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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
THE INFLUENCE OF AUDIT COMPETENCY AND WORK EXPERIENCE ON COMPUTER-ASSISTED AUDIT TECHNIQUES AND THEIR IMPACT ON AUDIT QUALITY AT THE BPK REPRESENTATIVE OFFICE OF NORTH SUMATRA PROVINCE Rizqi Anggraini; Eka Nurmala Sari; Irfan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4400

Abstract

This study aims to determine, analyze and test the effect of auditor competence and work experience on computer-assisted audit techniques and their impact on audit quality. This type of research is quantitative. This research was conducted using a survey method by distributing questionnaires to auditors working at BPK representative office in North Sumatra Province. Sampling using saturated sampling with a total of 95 respondents. Data analysis was performed using path analysis techniques by using the SPSS program. The results of this research to show that work experience affects computer-assisted audit techniques, computer-assisted audit techniques affect audit quality, auditor competence affects audit quality, work experience affects audit quality. However, the auditor competence has no effect on computer-assisted audit techniques. The results of the Sobel test also prove that work experience affects audit quality through computer-assisted audit techniques but the auditor competence does not affect audit quality through computer-assisted audit techniques. These results conclude that computer-assisted audit techniques can mediate (intervening) work experience on audit quality.
PENGARUH PENATAUSAHAAN DAN PENERTIBAN BARANG MILIK DAERAH TERHADAP PENGAMANAN BARANG MILIK DAERAH DIMODERASI SPIP PADA PEMERINTAH KABUPATEN MANDAILING NATAL Lubis, Tolha Aminah; Sari, Eka Nurmala; Hariani, Prawidya
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7592

Abstract

The purpose of this research is to investigate and evaluate how the administration and regulation of regional assets affect asset security, with the Government Internal Control System (SPIP) serving as a moderating factor within the Mandailing Natal Regency Government. This study applies a quantitative associative approach through the distribution of questionnaires, using a saturated sampling method and path analysis facilitated by SEM PLS software version 4. A total of 62 respondents participated in this study. The findings reveal that proper administration of regional assets significantly enhances asset security, meaning that better administrative practices contribute to stronger safeguarding of assets. Likewise, the regulation and enforcement of asset management positively influence the protection of regional assets. Furthermore, the results show that SPIP moderates both the relationship between asset administration and asset security, as well as the relationship between asset regulation and asset security.
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI DAN PENGALAMAN PEMERIKSA PAJAK TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI (STUDI PADA KPP DI KOTA MEDAN) Lubis, Mutiara Andora; Hani, Syafrida; Sari, Eka Nurmala
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7536

Abstract

This study was conducted to examine and analyze the influence of tax auditor skepticism, independence, and experience on Fraud detection with individual morality as a moderating variable. The study used an associative research approach. Data collection techniques included distributing questionnaires. The sampling technique used a quota sampling technique with 49 respondents and path analysis using SEM PLS version 4. Based on the results, it was concluded that Professional Skepticism has a positive and significant effect on Fraud at the Tax Office in Medan City. This means that when companies increase the application of Professional Skepticism, the Good performance will increase Fraud prevention. Independence has a positive and significant effect on Fraud prevention at the Tax Office in Medan City. This means that when companies improve the implementation of good independence, it will increase Fraud prevention. Tax auditor experience has a positive and significant effect on Fraud prevention at the Tax Office in Medan City. This means that when companies improve the implementation of good tax auditor experience, it will increase Fraud prevention. Professional skepticism has a positive and significant effect on Fraud prevention, with individual morality as a moderating variable at the Tax Office in Medan City. Individual morality mediates the effect of independence on Fraud prevention at the Tax Office in Medan City in a positive direction. This means that individual morality strengthens the relationship between independence and Fraud prevention. Individual morality mediates the effect of tax auditor experience on Fraud prevention at the Tax Office in Medan City. This means that individual morality strengthens the relationship between tax auditor experience and Fraud prevention
Pengaruh Good Governance dan Stabilitas masa kerja of Personel Terhadap Implementasi Anggaran Berbasis Kinerja dengan Komunikasi Sebagai Variabel Moderating Andria Dartana; Eka Nurmala Sari; Hastuti Olivia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.10068

Abstract

This study aims to analyze the influence of Good Governance and employee tenure stability on the implementation of performance-based budgeting, as well as to evaluate the role of communication as a moderating variable in the Regional Financial Management Agency (BPKD) of Southeast Aceh Regency. The background of this study is based on the decline in the regional budget realization rate from 96.15% in 2022 to 89.39% in 2024, as well as issues related to transparency, accountability, employee rotation, and communication effectiveness. This study uses a quantitative approach with an associative method. The study took the entire population into a sample of 80 respondents. Data collection was carried out through questionnaires, interviews, documentation, and observation, then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.0 software. The results of the analysis show that Good Governance has a positive and significant effect on the implementation of performance-based budgeting (t = 4.757; p = 0.000). Likewise, employee tenure stability had a positive and significant effect (t = 3.453; p = 0.001). Furthermore, communication was shown to significantly and positively moderate the relationship between Good Governance (t = 3.865; p = 0.000) and employee tenure stability (t = 3.776; p = 0.000) and performance-based budget implementation. The results showed that effective communication positively influenced Good Governance and tenure stability in performance-based budget implementation. In conclusion, successful budget implementation requires strengthening Good Governance, strategic tenure management, and more communicative and effective communication.
THE EFFECT OF INFORMATION TECHNOLOGY USE AND VILLAGE OFFICE COMPETENCE ON THE PREVENTION OF VILLAGE FINANCIAL MANAGEMENT FRAUD WITH MODERATION OF INTERNAL CONTROL EFFECTIVENESS IN VILLAGE GOVERNMENTS IN DELI SERDANG REGENCY Eka Nurmala Sari; Dewi Ladesye Napitupulu; Prawidya Hariani
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4130

Abstract

The purpose of this study was to determine and analyze the influence of information technology utilization and village official competence on the prevention of fraud in village financial management, moderated by the effectiveness of internal control. It is suspected that information technology utilization and village official competence influence fraud prevention and moderate the effectiveness of internal control. This study used a quantitative approach with an associative approach. Data collection used primary data and a Likert-scale questionnaire distributed to village officials in Deli Serdang Regency, North Sumatra. The population consisted of 380 villages, and a sample of 79 villages, each represented by two financial managers, totaling 158 individuals. The sampling technique used was stratified random sampling. The data were processed using the SEM method with the aid of the Smart PLS analysis tool. The results of this study prove that the use of information technology has an effect on fraud prevention and that the competence of village officials has an effect on fraud prevention. The effectiveness of internal control cannot moderate the influence of the use of information technology and the competence of village officials on fraud prevention.
EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS AND GOOD UNIVERSITY GOVERNANCE ON FRAUD PREVENTION WITH ORGANIZATIONAL COMMITMENT Nailufar, Audra; Sari, Eka Nurmala; Dahrani, Dahrani
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 13, No 1 (2026): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v13i1.8116

Abstract

PURPOSE - This study investigates the influence of the Internal Control System (ICS) and Good University Governance (GUG) on fraud prevention, with organizational commitment serving as a moderating variable. The research was conducted at private universities (PTS) under the supervision of LLDIKTI Region I in Medan City. The study was motivated by the increasing cases of fraud in the higher education sector, particularly the misuse of student aid funds, which threaten institutional integrity, accountability, and sustainability.METHODOLOGY - A quantitative research design was employed, with respondents consisting of university leaders and administrative staff selected through purposive sampling. Data were collected using a structured questionnaire covering ICS, GUG, organizational commitment, and fraud prevention. Instrument validity and reliability were tested to ensure measurement accuracy. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess direct effects and moderating relationships.FINDING - The findings demonstrate that the effectiveness of ICS has a positive and significant impact on fraud prevention. Likewise, the application of GUG principles contributes significantly to reducing the risk of fraud. Furthermore, organizational commitment strengthens the relationship between ICS, GUG, and fraud prevention, indicating its role as an effective moderating factor. The study concludes that fraud prevention in higher education requires a comprehensive approach that integrates control systems, governance practices, and organizational commitment. These results provide valuable insights for policymakers and higher education leaders in promoting transparency, accountability, and integrity across institutions
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