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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik Majalah Ilmiah Warta Dharmawangsa EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan International Journal of Humanities Education and Social Sciences Formosa Journal of Social Sciences (FJSS) Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Proceedings of The International Conference on Business and Economics International Journal of Economics and Management Research International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Basic and Applied Accounting Research Journal International Journal of Economic Research and Financial Accounting International Journal of Economics, Management and Accounting E-JURNAL AKUNTANSI International Journal of Management, Economic and Accounting Jurnal Perpajakan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi International Journal of Economics and Management Research
Galih Supraja
Universitas Pembangunan Panca Budi
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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Study of the Use of Accounting Information at BUMDES in Pematang Serai Village, Langkat Regency Galih Supraja; Mustafa Mustafa; Farah Soufika Thahirah
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.674

Abstract

This study aims to analyze the model of using accounting information at BUMDES in Pematang Serai Village, Langkat Regency in order to increase Village Original Income through accounting training, length of business establishment and business scale in using the BUMDES accounting information system in Pematang Serai Village, Langkat Regency by collecting data using a questionnaire . The tests used in this study were data quality tests, data normality tests, multiple linear regression analysis, and hypothesis testing. The regression model used in this study is a multiple linear regression model with the help of statistical test tools. The sampling method in this study used the Random Sampling method (random) which obtained as many as 30 BUMDES managers in Pematang Serai Village, Langkat Regency. Regression test results The first hypothesis is accepted and H0 is rejected, where the results of the T test on the accounting training variable obtain a probability of Sig. By 0.000. which means the Sig value ≤ 0.05 or (0.000 ≤ 0.05), as well as the T value calculated in accounting training is 8.681 . And the T table value is 2.0518 so that a value can be obtained (Tcount ≥ Ttable) or (8.691 ≥ 2.0518). because accounting training has a significant effect on the use of accounting information systems at BUMDES in Pematang Serai Village, Langkat Regency. The results of the second hypothesis regression test were rejected and H0 was accepted where the results of the T test on the long standing business variable obtained a sig probability of 0.329. Which means the sig value > 0.05 or (0.329 > 0.05). Likewise with the value of Tcount -0.995 . And the Ttable value is 2.0518. So that the value (Tcount <Ttable) or (-0.995 <2.0518) can be obtained, which means that the long standing variable has no significant effect on the use of accounting information systems at BUMDES in Pematang Serai Village, Langkat Regency. The results of the third hypothesis regression test were rejected and H0 was accepted where the results of the T test on the business scale variable obtained a sig probability of 0.586. Which means the sig value > 0.05 or (0.586 > 0.05), . Likewise with the calculated T value of 0.551 . And the T table value is 2.0518 . So that a value can be obtained (T count < T table) or (0.55551 < 2.0518). which means that the business scale variable has no significant effect on the use of the accounting information system at BUMDES in Pematang Serai Village, Langkat Regency.
The Effect of Promotion Strategy and Product Innovation on Myrepublic Product Promotion Performance Galih Supraja
Proceeding of The International Conference on Economics and Business Vol. 1 No. 1 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i1.277

Abstract

The use of technology is currently growing rapidly. A new invention known as fixed broadband was introduced along with the increasing telecommunication and information technology consumers by PT. Eka Mas Republik through the launch of a new product called MyRepublic. The purpose of this study was to examine the influence of product innovation and market-focused promotional tactics on the effectiveness of MyRepublic product promotions in Jakarta. Survey studies using a quantitative methodology is the method used. MyRepublic users and members, especially families who live in the Jakarta area, are the population of this study. A sample of 68 respondents was collected and evaluated for the effectiveness of this study. Multiple linear regression analysis is the technique used in this study for data analysis. The study findings show that the marketing plan significantly influences the success of the promotion. This implies that the success of the company's promotion will be better if the promotion plan of the staff is getting better. The effectiveness of promotion is greatly influenced by the progress of the product. This implies that marketing success will be better if product discovery is done better. Because today's information technology is developing so quickly, businesses must continuously incorporate innovation into their products.
Implementation of Good Governance in the Marine and Fisheries Service Office of North Sumatra Galih Supraja; Dito Aditia Darma Nasution; Anastasia Eka Wardani; Ayunda Aulia
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.101

Abstract

The problem studied in this study is, how the implementation of the principles of good governance in The Marine and Fisheries Service Office of North Sumatra with a study focus on three specific indicators, namely Transparency, Law Enforcement, and Accountability, this the researcher chose the symptoms that appear in the three These indicators are based on the results of initial observations. The main instrument used in this research is interviews with a number of informants who are considered to have the capacity to address the issues that are the focus of this study. Data processing and analysis techniques are carried out in stages: data reduction, data display, and data verification or drawing conclusions. The research results show that the three indicators are as follows: 1). In the transparency indicator so far the achievements have been relatively good, because the district always tries to provide the necessary information and data to the public or people who need it; 2) on the indicator of law enforcement as a reflection of good governance so far the achievements have been relatively good although not yet optimal, especially in terms of increasing employee discipline which is still experiencing maximum improvement specifically in terms of activity in the office; 3) the accountability indicators so far have been going quite well, the thing that is of particular concern to this indicator is the timeliness in compiling and submitting accountability reports from employees to the leadership which sometimes still experience delays.
The Influence of Accounting Information Systems on Employee Performance at PT. Samudera Indonesia Tbk Galih Supraja; Mika Debora Br Barus
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 2 No. 2 (2023): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v2i2.300

Abstract

Employee performance must be improved continuously. To improve employee performance, an accounting information system is needed that can assist employees in completing each job and produce financial information that is used in the company's important decision-making process. This research was conducted to determine the effect of accounting information systems on employee performance at PT. Samudera Indonesia Tbk. The sample consisted of 40 employees who used an accounting information system. The analytical tools used are validity test, reliability test, Spearman rank correlation analysis, simple regression analysis, coefficient of determination, and t-test. The research results show that the accounting information system has a positive and significant effect on employee performance.
KAJIAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM BUDAYA KEARIFAN LOKAL TRADISI HANYUT LANCANG DI KABUPATEN LANGKAT Galih Supraja; Yerisma Welly; Noviani Noviani; Farah Soufika Thahirah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 9 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i9.2023.4573-4585

Abstract

Tradisi Hanyut Lancang di Kabupaten Langkat dilakukan sebagai wujud pelaksanaan praktik dan pengungkapan Corporate social responsibility (CSR). Hal ini digunakan untuk menjaga hubungan baik antara entitas dan pemangku kepentingan. Internalisasi budaya dapat menjadi pijakan dalam banyak kegiatan. Internalisasi ini dikhususkan dalam pelaksanaan kegiatan dan pengungkapan CSR. Hal ini dapat diasumsikan sebagai bentuk corporate ibadah. Penelitian bertujuan untuk menginterpretasikan praktik dan pengungkapan CSR terkait dengan budaya kearifan lokal. Penelitian ini menggunakan metode studi kasus. Peneliti melakukan wawancara dan penelusuran mendalam terhadap bentuk CSR. Dokumen pendukung merupakan data sekunder pendukung pelaksanaan kegiatan CSR di perusahaan dan industri. Data yang diperoleh diolah kemudian disintesis berdasarkan kajian-kajian terkait CSR dan budaya untuk menghasilkan deskripsi tentang hubungan antara budaya dan Praktik CSR yang dilakukan perusahaan dan industri di Kabupaten Langkat.. State of the art dan kebaharuan penelitian ini mengisi gap mengenai praktik dan pengungkapan CSR terkait kearifan lokal yang dimiliki suatu daerah.
Survey Of Public Satisfaction With Information Systems Village Fund Management In Pematang Serai Village Langkat District Galih Supraja; Junawan, Junawan; Annisa Fajariah Damanik
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.207

Abstract

This research was carried out in Pematang Serai village, Langkat Regency. Purposeful research to provide information on the level of public satisfaction with the information system managing village funds in Pematang Serai Village, Langkat Regency. Research Model carried out using a descriptive approach with data collection techniques carried out using distributing questionnaires, observations and interviews with predetermined sources using the Slovin formula. The population in the study was 100 people with a sample 80 samples were selected using a purposive sampling approach. Analysis data was carried out using a qualitative descriptive method based on the PAN Ministerial Regulation & RB Number 14 of 2017. The results of this research show that the Satisfaction Index Pematang Serai village community regarding the management of village funds by the village government Pematang Serai produces a level of satisfaction in the "satisfied" category but not yet capable provide maximum satisfaction for the people of Pematang Serai village, because they cannot afford it reducing the number of productive unemployment, has not been able to improve the community's economy, and has not been able to provide major benefits for the economic development of Pematang Serai village and its people. This is due to the management of village funds by the Pematang Serai village government focus on physical development and tend to ignore the economic development of society thus having an impact on slowing economic growth in society.
The Influence of Accounting Information Systems in Mediating the Quality of Financial Reports on the Performance of MSMEs in Medan Galih Supraja
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.1921

Abstract

This research aims to determine the Influence of Accounting Information Systems in Mediating the Quality of Financial Reports on the Performance of MSMEs in Medan. The approach used in this research is quantitative, a survey with a Likert scale was distributed to stakeholders interests of MSMEs in Medan. Data analysis carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. Research finds significant effects accounting information systems and the quality of financial reports on the performance of MSMEs. In addition, this research highlights the mediating influence of financial report quality on the relationship between accounting information systems and performance in Medan.
Research Study Of Management Information System (Regional Goods Management) In Pematang Serai Village, Langkat District Galih Supraja; Junawan, Junawan; Annisa Fajariah Damanik
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.217

Abstract

This research aims to find out how effective the management of regional property is, to find out the procedures for managing regional property and to adjust the implementation of regional property management at the Village Government Pematang Serai, Langkat Regency. The form or method used in this research is descriptive with qualitative analysis. Meanwhile, data collection techniques were carried out through interview methods, documentation and direct observation. Data analysis used are data reduction, data presentation, and conclusion drawing. Based on the research conducted, results were obtained that analysis of fixed asset management (Regional Property) in Pematang Serai Village not yet running well seen from late administration and utilization, maintenance and administration, as well as the implementation of asset management, are still not running optimally as stated in government regulations and also obstacles in managing fixed assets.
Analysis Village Financial Management In Peace Village, Binjai District, Langkat Regency Andranida, Azfah Citra; Galih Supraja
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted in the village of Peace, Binjai District, Langkat Regency. This study aims to determine the success rate of village financial management with the Open Budget Index approach. The research model was carried out with a qualitative descriptive approach. Data collection techniques were carried out by observation, interviews with selected resource persons, and distributing questionnaires. Samples were selected as many as 80 samples. Data analysis was conducted using qualitative analysis with the Open Budget Index approach. The results of this study concluded that the level of success of village financial management that has been carried out by the Peace Village Government of Binjai District Regency with an average score of 62%, which means it is included in the ‘Sufficient’ classification with the ‘Substantial’ category. The practice of the principle of accountability makes the greatest contribution in determining the value of the success of village financial management with a score of 78%, and community participation contributes the least with a score of 52%. The financial management practices carried out by the Peace Village Government are still constrained in carrying out the principles of village financial management, such as budget realisation reports reported to the public are still simple and simple, there is no other information media available besides infographics that strengthen the quality of transparency, and the supervisory function carried out by the community in monitoring village financial management is still low.
Analisis Penerapan Good Governance dalam Mendukung Kualitas Laporan Keuangan Pemerintah M Irham Ardiansyah S; Annisa Khairiah; Ariyanta Maulana Sitepu; Morina Simanjorang; Galih Supraja
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25348

Abstract

This study aims to analyze the implementation of Good Governance in supporting the quality of government financial reports through the results of several previous studies. This study uses a qualitative research method with a descriptive approach by analyzing and reviewing literature studies from several previous studies, this study uses secondary data by collecting data and results of previous studies related to the implementation of Good Governance on the quality of government financial reports through the Google Scholar website. In the discussion of this study, there are eleven results from eleven previous research journals that were analyzed with the results that there are eight studies that state that the implementation of Good Governance has a positive effect on the quality of government financial reports, two studies that state that the implementation of Good Governance does not have a positive effect on the quality of government financial reports, and one study states that the implementation of Good Governance has a positive but not significant effect on the quality of government financial reports. Based on the results of this study, it can be concluded that the implementation of Good Governance has a positive effect in supporting the quality of government financial reports.
Co-Authors Abel Desiyanti Manik Adek Wahyuni Safitri Afrida Yani Siahaan Ahmad Fais El Wajdi Alfan Prihandiki Allika Ayu Diah Pitaloka Alya Safana Amanda Putri Aisyah Anastasia Eka Wardani Anastasia Eka Wardani Andini Syahputri Andranida, Azfah Citra Anggara Ramadhansyah Anisa Giawa Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Khairiah Annisa Putri Annisa Ramadhani Siregar Ardia Theresia Br Pasaribu Ari Irawan Ariyanta Maulana Sitepu Audi Elshinta Gading Ayunda Aulia Ayunda Aulia Bela Amanda Putri Cindy Syahputri Dea Ramadhani Devi Liana Dinda Khairani Dinda Lutfiah Dito Aditia Darma Nasution Dwi Salsabila Ilham Fadia Ananda Farah Soufika Thahirah Fayakhun Wibisono Fiqri Haikal Grace Mariana Makdalena Habiba Habiba Hafidz Sagala Hafsyah Nabila Icha Santika Ignasius Grendo K Panggabean Inez Adelia Lapian Irham, Ardiansyah Joli Valentino Simorangkir Junawan, Junawan Karnisa Maharani Kartika Sari Khairani Agustin Khairani Yahya Khairun Niswa Khairunnisa Agustin Licerman Hulu Lilis Dwi Darma Lita Hepika Ginting M Irham Ardiansyah S M. G. Fahluzi M. Irvan Tanjung Melani Pitria Meriana Buulolo Mika Debora Br Barus Mira Agustia Morina Simanjorang Muhammad Mahardika Chandra Muhammad Maulida Haikal Nawawi Mustafa Mustafa Mustaqiem Arja Mutiara Ramadani Nabilla Putri Anggreani Nailla Yuwanadlin Nopa Rohmendena Bintang Novi Fitriani Noviani Noviani Nur Wahida Agustin Siregar Nurhalizah Nurhalizah Olivia Deslovita Br, Ginting Ovami, Debbi Chyntia Pasya Namira Perisai Surbakti Poppy Adetiya Pristy Wulandari Puji Aloina Br Ginting Putri Aditya Lestari Putri Balqis Putri Najwa Amalia Putri Septiana Br. Sigalingging Rahmadi Zikri Chandra Ramadani Ramadani Rara Dena Suganda Riandi Syahputra Ridho Yoandika Rizki Purwanti Rizky Natasya Roma Grecia Simamora Rustam Efendi Sarah Obadia Ivana Sarah Vika Sabrina Sebrina Handayani Sela Indriani Sheila Nur Aulia Shindy Aulia Siti Nur Hidayah Siti Zahara Sonia Helena Purba Sri Andini Cahyant Sulastri Destriani Panjaitan Suriai Lafau Syafira Cahya Ramadhani Syakila Niswatul Khaira Tia Novira Sucipto Tiar Vita Vera Br. Marpaung Vebby Anggraeni Novita Sari Purba Vinka Atira Werdy Welly, Yerisma Willy Febrian Sipayung Zahira Naswa Zaskia Zahira Zikra Nurul Annisah