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All Journal JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK JURNAL MUTIARA MANAJEMEN Jurnal Akademi Akuntansi (JAA) Jurnal Pengabdian Masyarakat Multidisiplin International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi JIMEK
Kuras Purba
Universitas Sari Mutiara Indonesia
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TATA KELOLA PEMERINTAHAN PUSAT DALAM PENGEMBANGAN KABUPATEN TAPANULI UTARA Sahala Purba; Kuras Purba
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.341 KB) | DOI: 10.25105/mraai.v22i2.15103

Abstract

Riset ini bermaksud untuk mengevaluasi apakah pengembangan Kabupaten Tapanuli Utara yang terletak di Provinsi Sumatera Utara berhasil atau tidak ditinjau dari analisis laporan keuangan pemerintah daerah dari 8 aspek pengukuran antara lain: Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal, Proporsi Keefektifan PAD, Proporsi Keefisienan PAD, Proporsi Keefektifan Pajak Daerah, Proporsi Keefisienan Pajak Daerah dan Proporsi Ukuran Sumbangan BUMD. Riset ini adalah riset deskriptif kuantitatif dengan Subjek Riset informasi Finansial pemerintah daerah selama tahun 2013-2020, dan objek riset Informasi Realisasi Anggaran, Neraca, dan Informasi Rincian Penerimaan PAD Kabupaten. Teknik pengumpulan data yang dipakai adalah metode dokumentasi. Teknik analisis data yang dipakai adalah analisis proporsi finansial. Hasil riset menunjukkan, dari 8 (delapan) proporsi pengukuran analisis laporan keuangan pemerintahan daerah terdapat kabupaten Pakpak Barat mengalami kegagalan dalam pengembangan ditinjau 5 (lima) proporsi yaitu Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal, Proporsi Keefisienan PAD, Proporsi Keefisienan Pajak Daerah, sedangkan kabupaten Toba hanya memiliki kelemahan pada Proporsi Ukuran Desentralisasi Fiskal, Kabupaten Humbang Hasundutan hanya lemah pada Proporsi Keefektifan PAD sedangkan Kabupaten Samori lemah dari Proporsi Ukuran Sumbangan BUMD, berarti bisa diambil kesimpulannya secara keseluruhan pemerintah pusat telah berhasil melakukan pengembangan Kabupaten Tapanuli Utara.
Determinasi Responsibilitas Tatakelola Keuangan Desa Kuras Purba; Rintan Br. Saragih; Sahala Purba
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.21035

Abstract

This research intends to examine and analyze the competence of human resources, community involvement, supervision, and utilization of information technology that affect the Responsibilities of Village Financial Management in the Brand District of Karo Regency. This type of research is quantitative research and uses primary data. The data collection model used is a questionnaire. The analytical model used in this research is descriptive analysis and multiple linear regression. This research was used in 12 villages in the Brand District, and in each village 4 respondents were obtained, namely the Village Head, Village Secretary, Head of Finance, and one BPD person, so that the total number of respondents was 48 people. This research was conducted in April – May 2021. The results of this research show that human resource skills, community involvement, and technology utilization have a positive and significant correlation to Village Financial Governance Responsibility, while supervision has a negative and significant correlation to Village Financial Governance Responsibility. The contribution of this research is that the existence of human resource skills, community involvement, supervision, and utilization of technology can strengthen the responsibility of village financial governance throughout Indonesia, especially in villages located in the village of Brand District.
Digital Accounting Information System Implementation at BPKAD SAMOSIR District Kuras Purba; Rimky Mandala Putra Simanjuntak; Sahala Purba
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.43-59

Abstract

Problems at BPKAD Samosir Regency evolved over time with the changing landscape of information technology. Initially, BPKAD relied on Microsoft Office Excel software. However, with technological advancements, Microsoft Office Excel was superseded by e-finance applications. The e-finance application played a crucial role in supporting financial activities, particularly accounting, and was in use from 2019 until the conclusion of 2020. In early 2021, a further enhancement occurred as the SIPKD application (Regional Financial Management Information System) took over the role from the previous e-finance application. The aim of this research is to identify and analyze the factors that influence, either partially or simultaneously, the implementation of the Computer-Assisted Accounting System in the management of assets and finances of Samosir Regency. To conduct this research, researchers used quantitative methods with primary data, by distributing questionnaires to Samosir Regency BPKAD employees. Research participants are public service employees and honorary BPKAD Samosir Regency employees who have worked for at least two years and have made a direct contribution to the implementation of the Informal system. The research was conducted between March and April 2023. The results showed that the application of personal technical skills, user involvement, accounting expertise, and superior assistance had a positive and significant impact on the implementation of computerized accounting information systems, while training and education did not have a positive or significant impact on the implementation of information systems. computerized accounting. Human Resources Management plays a crucial role in the successful implementation and operation of Computerized Accounting Information Systems (CAIS) within an organization. This paper examines the key factors that influence the effective utilization of CAIS, including Personal Technical Ability, User Involvement, Training and Education, Accounting Knowledge, Leadership Support, and the Application of CAIS. The recommendation from this research is to add other variables outside the variables that have been researched, such as Good Government Governance, Use of Information Technology, and others. and conducting in-depth interviews regarding the advantages and disadvantages of implementing a computerized accounting information system. As well as adding references and expanding research objects such as all SKPD in Samosir Regency.
Effects Of Transformational Leadership, Training, And Job Satisfaction On Employee Performance With Organizational Commitment As A Between Variable Yusuf Ronny Edward; Kuras Purba
Jurnal Manajemen Industri dan Logistik inpress publication
Publisher : Politeknik APP Jakarta

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Abstract

This study aims to determine and analyze the effects of transformational leadership, training, and job satisfaction on employee performance through organizational commitment at PT Asia Mulia Transpacific. This study uses a quantitative associative method with structural equation modeling. The collect data from the variables of transformational leadership, training, job satisfaction, organizational commitment, and employee performance. The sampling technique used is proportional stratified random sampling using the Slovin formula. Based on SEM analysis, transformational leadership, training, and job satisfaction positively and significantly impact employee performance through organizational commitment. The contribution of transformational leadership, training, job satisfaction, and organizational commitment variables together in shaping employee performance is 74.7%. The rest, as much as 25.3%, is explained by other variables outside the study.
ANALISIS PENGARUH KEPEMIMPINAN, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI KANTOR CAMAT ULU IDANOTE KABUPATEN NIAS SELATAN Martinus Martinus; Kuras Purba; Ivan Elisabeth Purba; Parlindungan Purba; Maretta Ginting; Santi Rizki
JURNAL MUTIARA MANAJEMEN Vol 11 No 1 (2026): Jurnal Mutiara Manajemen
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jmm.v11i1.6339

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan, disiplin kerja, dan lingkungan kerja terhadap kinerja pegawai pada Kantor Camat Ulu Idanöte Kabupaten Nias Selatan. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif. Sampel penelitian berjumlah 58 responden yang ditentukan dengan teknik sampling jenuh. Data dikumpulkan melalui kuesioner dengan skala Likert dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemimpinan, disiplin kerja, dan lingkungan kerja secara parsial maupun simultan berpengaruh positif dan signifikan terhadap kinerja pegawai. Temuan ini mengindikasikan bahwa peningkatan kualitas kepemimpinan, penegakan disiplin, serta penciptaan lingkungan kerja yang kondusif dapat mendorong optimalisasi kinerja aparatur di lingkungan kantor kecamatan. Penelitian ini memberikan implikasi praktis bagi pemerintah daerah dalam merancang strategi peningkatan kinerja pegawai, khususnya melalui penguatan aspek kepemimpinan, disiplin, dan lingkungan kerja.
PELATIHAN DAN SOSIALISASI ISAK 335 PADA PANTI ASUHAN SOLOMASI sahala purba; Elperida Juniarni Sinurat; Kuras Purba; Wie Shi Wudjud; Dame TM Nababan
Jurnal Pengabdian Masyarakat Multidisiplin Vol 9 No 3 (2026): Juni
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v9i3.7741

Abstract

The main objective of the community service projection is to assist all orphanages in Indonesia, focusing on orphanages in Medan City, in using ISAK 335 to prepare their financial reports. This will help build trust among several large donors regarding the management of their donations to the orphanage. The service method that we use is The approach used in this training program begins with an initial interview, in this service the number of interviewees is 2 people, namely the direct owner of the orphanage. And training is conducted for 3 people, namely employees of the orphanage. The training is conducted on how to make accounting records and prepare financial reports in accordance with regulations in Indonesia, namely comprehensive income statements, statements of changes in net assets, statements of financial position, cash flow statements. The time of training and socialization was carried out on December 14, 2025. The results of this service are showing that the orphanage managers feel uncomfortable because previously they were not aware of the financial reporting standards specifically for their institutions. They only keep records as a simple list of income and expenses, which is even displayed openly on the orphanage's notice board. The results of this community service show that orphanages only document their finances as basic cash inflows and outflows, without complying with the required accounting standards. The recommendations we suggest for orphanages throughout Indonesia, especially for the Solomasi orphanage, are that the implementation of financial reporting in accordance with accounting standards is expected to increase transparency and accountability in fund management, strengthen donor trust, and open wider funding opportunities, both from companies and foreign donors, thereby supporting the sustainability and development of orphanages professionally.
THE INFLUENCE OF DIGITAL LEADERSHIP AND DIGITAL TRANSFORMATION ON EMPLOYEE WORK EFFECTIVENESS IN GOVERNMENT AGENCIES IN GUNUNGSITOLI CITY Tolona Gea; Maretta Ginting; Kuras Purba; Santi Rizki; Eva Solita Pasaribu
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
Publisher : CV. Radja Publika

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Abstract

Digital transformation in the government sector requires organizations to implement adaptive leadership and technology-based work systems to improve employee work effectiveness. This study aims to analyze the influence of Digital Leadership on employee work effectiveness, the influence of Digital Transformation on employee work effectiveness, and the influence of both variables simultaneously on the Regional Government Organization of Gunungsitoli City Government. The study used a quantitative approach with a questionnaire distribution method. The population was 1,468 people with a research sample of 94 employees selected using purposive sampling. Data were collected through a Likert scale questionnaire with a research instrument that had met validity requirements with a Corrected Item-Total Correlation value greater than 0.30 and reliability with a Cronbach's Alpha value of each variable above 0.70 and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression. The results showed that Digital Leadership had no significant effect on employee work effectiveness with a regression coefficient of 0.080 and a significance value of 0.559 (>0.05). In contrast, Digital Transformation has a positive and significant effect with a regression coefficient of 0.489 and a significance value of 0.000 (<0.05). Simultaneously, Digital Leadership and Digital Transformation have a significant effect on employee work effectiveness (F = 18.716; sig. = 0.000). The coefficient of determination (R²) value of 0.291 indicates that both variables are able to explain 29.1% of the variation in employee work effectiveness. This study concludes that employee work effectiveness is more influenced by the success of digital transformation implementation than individual digital leadership. Therefore, the Gunungsitoli City Government needs to strengthen digital transformation through infrastructure development, system integration, increasing digital competency of the apparatus, and strengthening digital leadership capacity on an ongoing basis.
Pengaruh Budaya Organisasi, Kepemimpinan Kepala Sekolah, dan Motivasi Kerja terhadap Kinerja Guru Yayasan Pendidikan Kristen Kota Medan Kuras Purba
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.6188

Abstract

Teacher performance is influenced by various factors, including organizational culture, principal leadership, and work motivation. At the Medan City Christian Education Foundation, improving teacher performance is closely related to organizational culture as reflected in school traditions, principal leadership, and work motivation of each teacher. This study aims to analyze the influence of organizational culture, principal leadership, and work motivation on teacher performance in all schools of the Medan City Christian Education Foundation. The population of this study was 94 teachers at the Medan City Christian Education Foundation, Padang Bulan area. Sampling was carried out using cluster random sampling technique, resulting in 64 teacher respondents. The independent variables in this study include organizational culture, principal leadership, and work motivation, while teacher performance is the dependent variable. Data analysis was carried out using Multiple Linear Regression with the SPSS program. The results showed that organizational culture and work motivation had a positive and significant effect on teacher performance. Conversely, principal leadership did not have a positive and significant effect on teacher performance.
Co-Authors Dame TM Nababan Elperida Juniarni Sinurat Eva Solita Pasaribu Ivan Elisabeth Purba Maretta Ginting Martinus Martinus Parlindungan Purba Rimky Mandala Putra Simanjuntak Rintan Saragih Sahala Purba Santi Rizki Santi Rizki Tolona Gea WIE SHI WUDJUD Yusuf Ronny Edward