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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 Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal of Research in Social Science and Humanities 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 Journal of Management, Economic, and Accounting International Journal of Economics and Management 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
Religion Arts 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 Library & Information Science Mathematics 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.
Analysis of the Financial Performance of the Jawa Tengah Provincial Government For The 2020-2024 Fiscal Years Based on Independence, Effectiveness, Efficiency, Harmony, Growth, and Activity Ratios and Their Implications For Regional Fiscal Governance Muhammad Fadhli Siregar; Anggi Pratama Nasution; Galih Supraja
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.586

Abstract

This study aims to examine the financial performance of the Jawa Tengah Provincial Government during the 2020-2024 period by considering the impacts of the COVID-19 pandemic and the leadership transition that occurred in 2023. The analysis employs a quantitative descriptive approach using data from the Budget Realization Reports and evaluates performance through six financial ratios, namely independence, effectiveness, efficiency, harmony, growth, and activity ratios. The findings indicate that the independence ratio is classified as moderate with an upward trend, while the effectiveness ratio remains in the highly effective category throughout the observation period. Conversely, the efficiency ratio declined and reached an inefficient level in 2023-2024 due to increased expenditure related to economic recovery efforts. The harmony ratio reveals the continued dominance of operational expenditures within the regional budget structure, whereas fiscal growth fluctuated but showed signs of stabilization toward the end of the period. In addition, the activity ratio falls into a very high category, reflecting strong regional fiscal capacity. Overall, the financial performance of Jawa Tengah Province can be considered stable and adaptive to external challenges; however, improvements in efficiency and the allocation of more productive expenditures are still required to support long-term fiscal sustainability
Analisis Efektivitas Kontribusi Pajak Bumi dan Bangunan (PBB) dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kota Medan Dewi Husnainy; Galih Supraja; Anggi Pratama Nasution
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2567

Abstract

Pajak Bumi dan Bangunan (PBB) memegang peranan krusial sebagai instrumen fiskal dalam memperkuat kapasitas pendanaan lokal guna membiayai akselerasi pembangunan serta mendukung program otonomi daerah. Kendati nominal dari PBB di Kota Medan terus menunjukkan grafik peningkatan setiap tahunnya , proporsi andilnya terhadap total Pendapatan Asli Daerah (PAD) masih terbilang minim. Fenomena stagnasi kontribusi ini dipicu oleh sejumlah kendala struktural, seperti rendahnya tingkat kesadaran wajib pajak, distribusi Surat Pemberitahuan Pajak Terutang (SPPT) yang belum terorganisir dengan baik, serta masih kuatnya ketergantungan finansial daerah terhadap pasokan dana transfer pusat. Di sisi lain, target pemungutan yang dipatok oleh pemerintah daerah acapkali belum mampu dipenuhi secara optimal dalam beberapa periode anggaran terakhir. Guna mengatasi persoalan ini, Pemerintah Kota Medan dituntut untuk merumuskan ulang strategi manajemen dan pengawasan perpajakan, memodernisasi infrastruktur pelayanan, sekaligus mengedukasi masyarakat secara masif demi mewujudkan kemandirian fiskal daerah yang berkelanjutan.
Evaluasi Kinerja Keuangan Dan Efisiensi Belanja Daerah Pemerintah Kota Binjai Ditinjau Dari Rasio Keuangan Raihatunnisa Bangun; Miftha Rizkina; Galih Supraja
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2584

Abstract

The purpose of this study is to evaluate the regional financial performance of the Binjai City Government using financial ratio analysis and to assess the level of regional expenditure efficiency. Specifically, this research seeks to answer the following questions: (1) How is the financial performance of the Binjai City Government as measured by the autonomy ratio, effectiveness ratio, efficiency ratio, growth ratio, and harmony ratio? (2) To what extent is the level of regional expenditure efficiency achieved by the Binjai City Government? A descriptive quantitative research design was adopted, in which data were collected through documentation and literature review techniques. Financial ratio analysis was employed as the primary analytical tool to address both research questions. The findings indicate that the financial performance of the Binjai City Government has yet to reach an optimal level. The autonomy ratio was classified as very low, reflecting a substantial dependency on central government transfer funds; the effectiveness ratio failed to meet its targets due to unrealistic revenue planning; the efficiency ratio was categorized as inefficient, given that expenditures consistently exceeded revenues; the growth ratio remained unstable; and the harmony ratio was imbalanced between operational and capital expenditure. Regarding regional expenditure efficiency, although an overall improvement was observed, a persistent gap between budgeted and realized expenditures suggests that regional expenditure management has not been fully optimized.  
Budget Analysis Of Regional Expenditure Of The Environmental Service Of Medan City Danu Tribowo; Dito Aditia Darma Nasution; 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.v5i2.11106

Abstract

This study aims to analyze the effectiveness of budget utilization at the Medan City Environmental Agency during the 2022–2024 period. The research method used is descriptive quantitative, utilizing secondary data in the form of regional expenditure realization reports. The sample of this study is the budget realization report of the Medan City Environmental Agency during the 2022–2024 period. The analysis was conducted by comparing the stipulated budget and the budget realization each year to assess the effectiveness of budget utilization. The results show that the effectiveness of budget utilization fluctuated during the study period. In 2022, budget realization reached 95% of the total budget and was categorized as effective. However, in 2023 the effectiveness level decreased with realization at 86%, which was included in the fairly effective category. Furthermore, in 2024, budget realization increased to 89%, but remained in the fairly effective category.
Analysis the Effectiveness of the Public Accounting Information System in the Sei Sikambing D Sub-District, Medan Marsaulina Sirait; Galih Supraja; Miftha Rizkina
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1502

Abstract

The purpose of this study is to analyze the effectiveness of the Public Accounting Information System (PAIS) in Sei Sikambing D Sub-District, Medan using the DeLone & McLean Model. This research employs a descriptive qualitative method with data collection techniques through in-depth interviews, observations, and documentation involving three key informants consisting of the Sub-District Head as Budget User Authority (KPA), Assistant Expenditure Treasurer, and Financial Data Management Staff. The analysis was conducted based on six dimensions of information system effectiveness: system quality, information quality, service quality, intensity of use, user satisfaction, and net benefits. The research findings indicate that PAIS through the SIPD application has been effective in producing accurate and timely financial information with near-perfect accuracy rates and 100% reporting timeliness. However, system effectiveness is hampered by server infrastructure instability experiencing disruptions averaging twice per month with durations up to a full day, as well as limited training frequency conducted only once annually. Nevertheless, PAIS provides significant benefits in enhancing transparency through real-time access by central government, strengthening accountability with audit trail features, and improving operational efficiency through reporting process automation. Research implications suggest the need for increased server capacity, training intensification at least twice annually, and development of backup procedures to ensure operational continuity during system disruptions.
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 Anggi Pratama Nasution 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 Danu Tribowo Dea Ramadhani Desmorina Sianturi Devi Liana Dewi Husnainy 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 Hendra Saputra 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 Marsaulina Sirait Meilany Angreni Melani Pitria Melia Fauzia Meriana Buulolo Miftha Rizkina Mika Debora Br Barus Mira Agustia Morina Simanjorang Muhammad Fadhli Siregar 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 Raihatunnisa Bangun 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