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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science and Business Jurnal Mantik Jurnal Ipteks Terapan : research of applied science and education
Keulana Erwin
Fakultas Ekonomi Dan Bisnis, Universitas Sumatera Utara, Medan, Indonesia
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The Influence of Participation in Budgeting, Budget Evaluation, and Accountability Accounting on Managerial Performance in Regional Apparatus Organizations (Opd) Deli Serdang Regency Intan Wahyuni Nasution; Erlina; Keulana Erwin
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2544

Abstract

This study aims to examine and analyze the effect of Budgeting Participation, Budget Evaluation, and Accountability Accounting on the Managerial Performance of Regional Apparatus Organizations (OPD) Deli Serdang Regency. The type of research used is causal research. The population in this study is the manager of the work unit or structural officials at the Deli Serdang Regency Government's Regional Apparatus Organization Work Unit, amounting to 124 people from 31 OPD. The data in this study are primary data and data collection techniques using questionnaires. The data analysis method used in this research is structural equation modeling-partial least square (SEM-PLS) using SmartPLS software. The results of this study indicate that Participation in Budgeting, Budget Evaluation, and Accountability Accountability each has a significant positive effect on the Managerial Performance of Regional Apparatus Organizations (OPD) Deli Serdang Regency. This means that if Participation in Budgeting, Budgeting Evaluation, and Accountability is increased, it will improve managerial performance.
The Effect Of The Implementation Of The Regional Financial Management Information System (Sipkd), The Government's Internal Control System (Spip) And The Role Of Internal Auditors On The Quality Of The Finansial Statements Of The Binjai City Goverment Wintari Harahap; Erlina; Keulana Erwin
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2613

Abstract

The objective of this study was to analyze and determine the effect of the implementation of the Regional Financial Management Information System (SIPKD), the Government’s Internal Control System and the Role of Internal Auditors on the Quality of Financial Statements of the Binjai City Government. The type of research used is causal research. The population in this study was SKPD employees of the Binjai City district Goverment which amounted to 124 employees from 42 SKPD. The research data was obtained from questionnaire (primary). The data analysis method used is structural equation modeling-partial least square (SEM-PLS) using SmartPLS software. The results of this study show that the Regional Financial Management Information System (SIPKD), the Government’s Internal Control System (SPIP) and the Role of Government Internal Auditors each have a significant positive effect on the Quality of The Financial Statements of the Binjai City Government. This means that if the Financial Management Information System, internal control system and the role of internal auditors are improved, it will improve the quality of financial statements.
Strengthening of Legal Understanding and Managerial Capacity Village Owned Enterprise Manager in Karo District Detania Sukarja; Tri Murti Lubis; Syafrizal Helmi Situmorang; Keulana Erwin
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2021): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.533 KB) | DOI: 10.32734/abdimastalenta.v6i2.5120

Abstract

The rapid development of technology has resulted in significant changes to the loan process, whichhas certainly made it easier for people who need to take loans so that they no longer need to go to banks or other financial service institutions. However,online loans can also cause problems if they are not well understood.In order to understand Peer to Peer Lending (onlineloans) in Indonesia,we need to refer to Financial Services Authority Regulation No.11/POJK.In this regulation, peer to peer lending (online loans) is defined as an act of providinglending and borrowing services directly between lenders and information technology-based loan recipients.As of August 14th, 2020, there are 157 fintech companies already registered and licensed in the Financial Services Authority (OJK). OJK urges the public to use registered and licensed fintech lending services. To increase public awareness and knowledge in peer to peer lending (online loans), we conducted a socialization in the form of counseling to peoplein Sunggal Village, Medan Sunggal. The method used in this socialization is a focus discussion, starting with a lecture session then continued with a Q&A session among participants. The lecture session was conducted in order to deliver important learning materials for the participant to know and understand. Meanwhile, the Q&A session was conducted in order to complete unclear material and help to solve the problems related to Online Peer to Peer Lending. After participating in this socialization, the public can identify trusted online loan providers, which are providers registered with the Financial Services Authority (OJK). This means people can be spared from untrusted online loan providers and can report them to OJK when they found unregistered providers with bad intentions.
FINANCIAL PERFORMANCE AND HOSPITAL SERVICE PERFORMANCE IN PANDEMI TIME Tulus Manurung; Adam Afiezan; Virna Natasya Angeli Siburian; Pesta Maria Pasaribu; Keulana Erwin
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2358

Abstract

Background : Different approaches that have been executed during the pandemic have brought about diminished execution and expanded clinic spending. This exploration was led to take a gander at viewpoints that adversely affect the exhibition of the Regal Prima Medan emergency clinic during a pandemic by utilizing monetary execution comprising of Liquidity, Dissolvability, Benefit and administration execution, specifically Bor, Toi and Gdr, with this proportion you can figure out how medical clinic execution during a pandemic both concerning monetary execution and administration execution. Method : The exploration led is a quantitative examination. Acquiring the examination test was helped out through non-likelihood inspecting, to be specific soaked testing. Result : The investigation completed is the old style presumption test which comprises of ordinariness test, multicollinearity, autocorrelation, heteroscedasticity, speculation assurance coefficient, F test, T test. Dissolvability, Benefit, Gdr boundaries make a fundamentally sure difference, Liquidity, Bor and Toi boundaries have an adverse consequence essentially on the exhibition of the Illustrious Prima Medan Clinic in 2018-2021. Conclusion : Execution results are supposed to be great or not, this is tracked down in that frame of mind as per the service of wellbeing which incorporates focuses as per execution results at the Illustrious Prima Medan clinic
FACTORS AFFECTING THE PERFORMANCE OF HOSPITALS LISTED ON THE INDONESIA STOCK EXCHANGE IN THE PANDEMIC PERIOD Adam Afiezan; Dena Viona Br Kembaren; Sri Wahyuni; Elisa Fransiska Girsang; Keulana Erwin
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2394

Abstract

Various policies implemented during the pandemic have resulted in lower business performance and increased spending. Research This was done to identify aspects that positively or negatively impact performance at home. During the pandemic, the working capital to assets, debt to capital, EBITDA margin, current ratio, and net income margin ratios were used to sicken that the deployed funds could serve the authority of some executives in the country. Expected. Tired of that need, especially in times of pandemic. The research conducted is a quantitative research. Merit sampling studies are conducted by non-probabilistic sampling, i.e. saturated sampling. The analyzes performed are classical test assumptions, including test normality, test multicollinearity, test autocorrelation, test heteroscedasticity, coefficient determination hypothesis, F-test, and T-test. The parameters WTCA, DER and NPM have a positive impact on the performance of houses listed in IDX 2018-2021, the parameter ebitda No has a negative impact on the performance and the parameter CR has a negative impact. Earnings Report The initial capital accumulation process is also well done to raise the profile of the company and the financials will be good
DETERMINANTS OF INVESTMENT OPPORTUNITIES IN PHARMACEUTICAL COMPANIES REGISTERED ON THE IDX DURING THE COVID-19 PANDEMIC H. Adam Afiezan; Meidarti Gea; Roma Gunarty Pakpahan; Keulana Erwin
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2432

Abstract

The reason of this exposition is to form a judgment, whether it is concurrent or fractional. Deals Development, Gaining Development, Resource Development, and Return On Speculation (ROI) to Speculation Opportunity Set (IOS) in Pharmaceutical sub-sector companies recorded on the Indonesia Stock Exchange (IDX) in 2019Q1–2021. With the assistance of a method called 'linear induction analysis' which takes under consideration 'normality', 'multicollinearity', 'autocorrelation' and 'heteroscedasticity'. The comes about of the F test examination appear that the Fcount esteem is 2.910282 higher than the Ftable esteem of 2.58, and a critical esteem is 0.0320370.05 which suggests that the ROI is essentially higher than the Ftable esteem with regard to Venture Opportunity Set (IOS) . Given that the R Square is around 0.1373, this shows a 13.73% speculation opportunity set, concurring to the coefficient of assurance
The Factors Influencing the Risk Based Internal Audit in Improving the Effectiveness of Internal Audit Taufik Kurniawan; Rina Br Bukit; Keulana Erwin
International Journal of Social Science and Business Vol. 7 No. 4 (2023): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i4.51371

Abstract

Internal Control System (SPI) weaknesses hamper government performance; Therefore, the concept of Risk-Based Internal Audit (RBIA) through risk determination techniques based on priority scales is thought to be able to improve the effectiveness of internal control in North Sumatra Province. The purpose of this study is to determine the impact of Professional Development, Top Management Commitment, and the Role of Internal Audit on Risk-Based Internal Audit (RBIA), as well as its impact on the Effectiveness of Internal Audit both directly and indirectly in North Company. Sumatra Provincial Inspectorate. This study took quantitative methods. The population of this study is the Functional Position of Internal Auditor and Local Government Affairs Supervisor (PPUPD) which amounts to 101 people, while the informant is a party who understands the implementation of RBIA, namely Auxiliary Inspectors. The sampling technique used is census, meaning that the entire population is sampled in the study. The test used a variant-based Structural Equation Modeling (SEM) model with the Partial Least Squares (PLS) technique. Professional Development, Top Management Commitment, and the Role of Internal Audit are variables that allegedly affect the success of RBIA implementation in improving Internal Audit Effectiveness. The results showed that Professional Development, Top Management Commitment, and the Role of Internal Audit had a significant positive effect on the successful implementation of risk management with the RBIA method. The implication of these findings is the importance of the role of Professional Development, Top Management Commitment, and the Role of Internal Audit in improving the effectiveness of internal control within local government.
Co-Authors Adam Afiezan Dena Viona Br Kembaren Elisa Fransiska Girsang Erlina Erlina H. Adam Afiezan Intan Wahyuni Nasution Meidarti Gea Pesta Maria Pasaribu Rina Br. Bukit Roma Gunarty Pakpahan Sri Wahyuni Sukarja, Detania Syafrizal Helmi Situmorang Taufik Kurniawan Tri Murti Lubis Tulus Manurung Virna Natasya Angeli Siburian Wintari Harahap