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All Journal Jurnal Akademi Akuntansi (JAA) Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi
Kuras Purba
Universitas Sari Mutiara Indonesia
Economics, Econometrics & Finance

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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.
Co-Authors Rimky Mandala Putra Simanjuntak Rintan Saragih Sahala Purba