Article Per Year (5 Year)
p-Index From 2021 - 2026
2.488
P-Index
This Author published in this journals
All Journal Niagawan JAKPI Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman JURNAL EKONOMI SYARIAH Widya Akuntansi dan Keuangan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Mumtaz : Jurnal Ekonomi dan Bisnis Islam Indonesia Auditing Research Journal Jurnal Intelek Dan Cendikiawan Nusantara JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Publikasi Ekonomi dan Akuntansi EDUKASIA: Jurnal Penelitian Pendidikan Islam
Tapi Rumondang Sari Siregar
Universitas Negeri Medan
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Pengaruh Profesionalisme, Independensi, dan Komitmen Organisasi Apartur Sipil Negara Terhadap Kualitas Laporan Keuangan Pada Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara Tiffany Aprilia; Azizul Kholis; Nasirwan; OK Sofyan Hidayat; Tapi Rumondang Sari Siregar
Widya Balina Vol. 11 No. 1 (2026): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v11i1.948

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN terhadap kualitas laporan keuangan daerah pada Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sumatera Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data primer yang diperoleh melalui penyebaran kuesioner kepada 45 responden. Populasi dalam penelitian ini adalah ASN pada BKAD Provinsi Sumatera Utara, dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa profesionalisme ASN dan independensi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Sementara itu, komitmen organisasi ASN berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan daerah. Secara simultan, profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah pada BKAD Provinsi Sumatera Utara.
Linking auditor competence to audit quality: The moderating role of audit agility Farida Hanum; Andri Zainal; Tapi Rumondang Sari Siregar; Muhammad Ridha Habibi; OK Sofyan Hidayat
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.663

Abstract

The aims of this research to analyze the link of auditor competence and audit quality and to examine the role of audit agility as moderator in the link auditor competence and audit quality at KAP in Medan City. This study uses a questionnaire survey with purposive sampling of auditors who have used digital-based audit technology. Data analysis using SmartPLS 4.0 with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that auditor competence has a significant positive effect on audit quality. Audit agility is proven to strengthen the link of auditor competence on audit quality. More specifically, the findings suggest that the effect of auditor competence on audit quality becomes more optimal when supported by a high level of audit agility. Building on these findings, auditor competence significantly enhances audit quality, with audit agility further strengthening and optimizing this relationship, while control variables such as age, work experience, and professional certifications show no significant effect. These results imply that improving audit quality requires not only strengthening auditors’ competencies but also adaptive, responsive, and collaborative in audit practices.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021–2025 Jihan Safhira Sani; Tapi Rumondang Sari Siregar; Muhammad Rizal; Khairunnisa Harahap; Muhammad Ridha Habibi Z
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6zfj2n28

Abstract

This study aims to examine the effect of firm size and profitability on audit report lag with audit committee effectiveness as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employed a quantitative approach using secondary data obtained from annual reports and audited financial statements. The sample was selected using purposive sampling, resulting in 21 healthcare companies with 101 observations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that firm size has no significant effect on audit report lag, whereas profitability has a significant negative effect on audit report lag. Furthermore, audit committee effectiveness is unable to moderate the relationship between firm size and audit report lag but strengthens the negative relationship between profitability and audit report lag. These findings suggest that effective audit committee monitoring contributes to improving the timeliness of audited financial reporting, particularly in highly profitable healthcare companies, thereby enhancing the efficiency of the audit completion process.
Pengaruh Fiscal Stress, Sisa Lebih Perhitungan Anggaran, dan Rebudgeting Terhadap Penyerapan Anggaran Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara Nazwa Adinda; Tapi Rumondang Sari Siregar; Muhammad Ridha Habibi Z; Erny Luxy D. Purba; Esa Setiana
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2315

Abstract

Penelitian ini bertujuan menguji pengaruh Fiscal Stress, Sisa Lebih Perhitungan Anggaran, dan Rebudgeting terhadap tingkat penyerapan anggaran pada pemerintah kabupaten/kota di Provinsi Sumatera Utara selama periode 2020–2024. Latar belakang penelitian ini didasarkan pada kondisi penyerapan anggaran pemerintah daerah yang masih rendah dan berfluktuasi, sehingga mencerminkan belum optimalnya efektivitas dalam pengaturan APBD. Rendahnya penyerapan anggaran dapat menghambat pembangunan daerah, menurunkan kualitas pelayanan publik, serta menyebabkan terjadinya idle money yang mengurangi efektivitas penggunaan anggaran daerah. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan (DJPK), Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) dan Website Pemerintah Daerah. Populasi penelitian meliputi seluruh pemerintah kabupaten/kota di Provinsi Sumatera Utara periode 2020–2024. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 70 sampel penelitian. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 31. Hasil penelitian menunjukkan bahwa Fiscal Stress berpengaruh terhadap Penyerapan Anggaran, yang berarti tekanan fiskal memengaruhi kemampuan pemerintah daerah dalam merealisasikan anggaran secara optimal. Sementara itu, SiLPA dan Rebudgeting tidak berpengaruh terhadap Penyerapan Anggaran, yang menunjukkan bahwa besarnya sisa anggaran maupun perubahan anggaran belum mampu secara langsung meningkatkan efektivitas realisasi anggaran daerah. Namun, secara simultan Fiscal Stress, SiLPA, dan Rebudgeting pengaruh terhadap tingkat Penyerapan Anggaran Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara. Temuan ini diharapkan menjadi sebagai bahan pertimbangan serta evaluasi bagi pemerintah daerah dalam upaya meningkatkan efektivitas perencanaan, pelaksanaan, serta pengawasan APBD sehingga proses penyerapan anggaran dapat terlaksana secara lebih optimal
Determinan Akuntabilitas Pengelolaan Dana Desa dengan Komitmen Organisasi Sebagai Variabel Moderasi Raharjo Bayu Tirta; Tapi Rumondang Sari Siregar
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.2182

Abstract

This article was motivated by the author's observation of the widespread corruption involving village funds in Indonesia, particularly in smaller regions such as Percut Sei Tuan. This situation points to weak accountability in fund management and inconsistencies found in prior studies. The study aims to examine the causal relationship between human resource competence and the use of information technology on the accountability of village fund management, as well as to assess the role of organizational commitment in moderating the effects of these two variables. A quantitative approach was employed using a survey method, with data gathered through questionnaires distributed to 72 respondents, including village heads, village secretaries, heads of finance, and members of the BPD from 18 villages in the Percut Sei Tuan District. Data analysis was conducted using t-tests, F-tests, and Moderated Regression Analysis (MRA) with the assistance of SPSS. The findings reveal that human resource competence has a positive and significant effect on the accountability of village fund management, whereas the use of information technology does not show a significant effect. Organizational commitment is found to moderate the relationship between HR competence and accountability, although it does not moderate the relationship between information technology use and accountability. The study implies that enhancing accountability in village fund management requires strengthening human resource capacity and organizational commitment, along with improving information technology infrastructure to ensure its effective use.
Islamic Accountability Measurement Model: A Demand in Islamic Boarding Schools (Pesantren) Ramdhansyah Ramdhansyah; Tapi Rumondang Sari Siregar; Tuti Sriwedari; Esa Setiana
EDUKASIA Vol 21, No 1 (2026): EDUKASIA
Publisher : Program Studi Pendidikan Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/edukasia.v21i1.34031

Abstract

This study aims to develop a framework for measuring accountability in Islamic boarding schools (pesantren), adapted from the Islamic accountability measurement instruments used in Islamic financial institutions. This research is crucial in addressing the need to develop Islamic-based accountability measurement instruments applicable to Islamic boarding schools. Data in this study were obtained through questionnaires distributed to parents of students enrolled in Islamic boarding schools in Deli Serdang Regency, who participated as respondents. The analysis involved content validity testing, exploratory factor analysis, and internal reliability assessment to evaluate the proposed construct. The findings identified seven dimensions that may serve as indicators of Islamic accountability, namely amar ma’ruf nahi munkar (commanding good and preventing wrong doing), maslahat ummat (public benefit of the ummah), ‘adala (justice), ihsan (benevolence), amanah (trustworthiness), ikhlas (sincerity), and rahmah (compassion). This research highlights that accountability in Islam is not limited to administrative or procedural duties, but represents a multidimensional framework shaped by ethical, spiritual, and social principles.
Pengaruh Akuntabilitas,Transparansi, dan Kompetensi Sumeber Daya Manusia terhadap Pengelolaan Keuangan Daerah: Studi Empiris Pada Organisasi Perangkat Daerah di Kota Tebing Tinggi Andika Laia; Tapi Rumondang Sari Siregar; La Ane; Muhammad Ridha Habibi Z
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7300

Abstract

The research problem arose from the corruption case surrounding the construction of a market wall by the Head of the Tebing Tinggi City Trade Office. The Prosecutor's Office named Gul Bahri Siregar, the former Head of the Tebing Tinggi City Trade, Cooperatives, and Small and Medium Enterprises Office, North Sumatra, a suspect. He is suspected of corruption while working on the retaining wall installation project for the Main Market in Tebing Tinggi City. In addition to Gul Bahri, the Tebing Tinggi District Prosecutor's Office also named Prio Handoko, the project's implementing officer, Deputy Director VII of CV Rizky Mandiri Perkasa, as a suspect. Based on the initial investigation, the perpetrator worked on the project worth Rp 458 million, funded by the 2019 Tebing Tinggi City Regional Budget. This was followed by calculations by the North Sumatra Financial and Development Supervisory Agency. The population in this study was all finance employees in the Regional Apparatus Organizations (OPD) in Tebing Tinggi City. The sample size for this study was 75 respondents. The sampling method used was saturated sampling. The classical assumption test used normality, multicollinearity, heteroscedasticity, and autocorrelation. All questions in the questionnaire were found to be valid and reliable. Furthermore, the data analysis technique used in this study was multiple linear regression and hypothesis testing, including the Coefficient of Determination (R2), the T-test, and the F-test. The results of the study indicate that accountability has a positive and significant effect on regional financial management. Transparency has no significant effect on regional financial management. Human resource competence has a significant, but negative, effect on regional financial management. Simultaneously, accountability, transparency, and human resource competence significantly influence regional financial management. The conclusion of this study is that improving the quality of regional financial management requires strong accountability, effective transparency, and human resource competence, supported by integrity and adequate oversight
Co-Authors Agape Anjumarito Panjaitan Akhfini Akmal Huda Nasution, Akmal Huda Andika Laia Andri Zainal Anjas Pradana Asmuni Asmuni Azizul Kholis, Azizul Choms Gary Ganda Tua Sibarani Dewi Ratna Sari Dila Fajria Sianipar Erny Luxy D. Purba Esa Setiana Farida Hanum Ferdy Akbar Haryadi Haryadi Hidayat, OK Sofyan Jihan Safhira Sani Jose Andrian Simbolon Jufri Darma Julius Andhika Prasetyo Khairunnisa Harahap Khairunnisa Harahap La Ane Marini Yuniarti Merlindang Simamora Muhammad Rafly Dwi Desta Muhammad Ridha Habibi Muhammad Ridha Habibi Z Muhammad Ridha Habibi Z Muhammad Rizal Muhammad Syafrizal Lubis Nasirwan Nasirwan Nazwa Adinda Nuh Yabest Sinaga Nurhayani, Ulfa OK Sofyan Hidayat Putra, Hendra Kurnia Putri Lynna A. Luthan Putri Wulandari Nasution Raharjo Bayu Tirta Rahman, Haikal Ramdhansyah Ramdhansyah Rini Widiyanti Sarah Agustin Siahaan Sriwedari, Tuti Syahrina Zahara Lubis Taufik Hidayat Tiffany Aprilia Tuti Anggraini