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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) International Journal of Humanities Education and Social Sciences Jurnal Akuntansi, Manajemen dan Bisnis Digital 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 International Journal of Management, Economic and Accounting Jurnal Perpajakan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi International Journal of Economics and Management Research Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
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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The Effect Of Public Information Systems On Auditors' Performance In Public Accounting Firms Galih Supraja; Abel Desiyanti Manik
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.01

Abstract

The right information system will allow an auditor to obtain it excellence and improve performance. This research aims to test and provide empirical evidence about the influence of public information systems on auditor performance. The sample used in this research consisted of from junior to senior auditors who work at Public Accounting Firms (M. Lian Dalimunthe and Partners). Types of research is comparative causal research. The type of data used is Primary data, with data collected from 30 questionnaires. Deep sample selection method This research uses the Convenience Sampling method, analysis is carried out using using Multivariate analysis. The data analysis model used is simple linear regression analysis, with quality testing The data used is a validity test and a reliability test. The classic assumption test used is the test normality and heteroscedasticity tests. Hypothesis testing used is the t-test and coefficient of determination (R2). Descriptive statistics are also used to help analyze data by describing the data collected. The results of this research using simple linear regression analysis, the results of the research provides empirical evidence that there is a significant influence between public information systems on performance auditors with results below 0.05 (<0.05), namely 0.000 < 0.05, obtained a tcount of 5.590. This partially proving the results of the statistical tests show that the public information system has an effect positive and significant on auditor performance.
Analysis of Village Asset Management at The Naga Timbul Village Office, Tanjung Morawa District, Deli Serdang Regency Galih Supraja; Fiqri Haikal; M. G. Fahluzi
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.06

Abstract

This research aims to find out and describe the role of village asset management carried out by village officials. Apart from that, it also describes the inhibiting factors in managing village assets. This research was carried out at Naga Timbul Village Office, Tanjung Morawa District, Deli Serdang Regency. This type of research is qualitative research with a descriptive approach to describe the role of village asset management in improving the welfare of village people. The data collection techniques used by researchers are mostly interviews and observations. From the research results, it can be concluded that in managing village assets, village officials lack skilled skills in managing village assets so that this is a major inhibiting factor for village government. Apart from that, village officials should be more active in providing outreach and guidance regarding the important role of managing village assets for the welfare of village people. Village asset management is carried out by planning, utilization, maintenance, administration, reporting as well as guidance and supervision. With this stage of managing village assets, it is hoped that the welfare of village people can increase.
Efektivitas Standar Akuntansi Pemerintahan untuk Meningkatkan Sistem Pengendalian Internal RKA di Fakultas Kedokteran Gigi USU Meilany Angreni; Puja Rizqy Ramadhan; Galih Supraja
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10451

Abstract

The delay in preparing the RKA is due to the long bureaucratic process and suboptimal coordination between departments, Internal control is not optimal, so there is still the potential for recording errors, budgeting that is not on target, to the risk of discrepancies in financial reports, the use of information technology to support the integration of SAP with an effective RKA system is not optimal. The research method used is a descriptive method. The results of the study state that the Implementation of Government Accounting Standards (SAP) at the Faculty of Dentistry USU has been running quite well and has a positive influence on the effectiveness of the RKA internal control system. SAP helps strengthen transparency, accountability, and efficiency in the preparation and implementation of the faculty budget. The effectiveness of SAP implementation is still hampered by human resource factors, limitations of the financial information system, and the lack of periodic evaluation of the implementation of internal control. To improve the effectiveness of internal control, continuous training, integration of digital financial systems, and the commitment of faculty leaders in the comprehensive implementation of SAP are needed. Strengthening SAP and SPI, the Faculty of Dentistry USU can realize better, transparent, and accountable financial governance in accordance with the principles of good university governance.
Analysis Village Financial Management In Peace Village, Binjai District, Langkat Regency Azfah Citra Andranida; 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.
The Influence Of Investigative Audits To Improve Financial Accountability In Government Institutions Sonang Ramena Sipahutar; Desmorina Sianturi; Nur Fadilla; Rosinta Simatupang; 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 | DOI: 10.53697/emak.v6i1.2139

Abstract

This study discusses the role of investigative audits in strengthening financial accountability in government institutions. Investigative audits have an important function in detecting corruption, abuse of power, and financial statement discrepancies. Using a quantitative approach, data were obtained through surveys and in-depth interviews involving auditors and government officials. The findings show that investigative audits can improve transparency, efficiency, and public trust in the financial management of government agencies. Recommendations include strengthening auditor capacity and implementing investigative audits in an integrated manner within the internal control system to improve accountability.
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 Azfah Citra Andranida Bela Amanda Putri Cindy Syahputri Dea Ramadhani Desmorina Sianturi 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 Meilany Angreni 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 Fadilla 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 Ramadhan, Puja Rizqy Rara Dena Suganda Riandi Syahputra Ridho Yoandika Rizki Purwanti Rizky Natasya Roma Grecia Simamora Rosinta Simatupang Rustam Efendi Sarah Obadia Ivana Sarah Vika Sabrina Sebrina Handayani Sela Indriani Sheila Nur Aulia Shindy Aulia Siti Nur Hidayah Siti Zahara Sonang Ramena Sipahutar 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 Willy Febrian Sipayung Yerisma Welly Zahira Naswa Zaskia Zahira Zikra Nurul Annisah