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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL MANAJEMEN MOTIVASI SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Education, Humaniora and Social Sciences (JEHSS) GERVASI: Jurnal Pengabdian kepada Masyarakat JAIM (Jurnal Abdi Masyarakat) Journal of Management and Business Innovations Jurnal Penelitian Ekonomi Akuntansi (JENSI) BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Reglement & Society (IJRS) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Community Empowerment JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Bisnis Mahasiswa Journal Research of Economics and Bussiness Transformasi: Journal of Economics and Business Management Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen dan Ekonomi Kreatif Jurnal Manajemen Riset Inovasi Journal of Management and Social Sciences MIMBAR : Jurnal Sosial dan Pembangunan International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Mahasiswa Kreatif Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Lubis, Nasrul Kahfi
Universitas Samudra
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Determinan Efektivitas Penggunaan Sistem Keuangan Desa Dengan Peran Pendamping Sebagai Pemoderasi Diki Ramansyah; Afrah Junita; Nasrul Kahfi Lubis
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11645

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Self Efficacy dan Pemahaman Regulasi terhadap Efektivitas Penggunaan Sistem Keuangan Desa dengan Peran Pendamping sebagai Pemoderasi pada desa di Kecamatan Karang Baru Kabupaten Aceh Tamiang. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data yang didapat dari kuesioner dan diukur dengan menggunakan skala likert, populasi dalam penelitian ini yaitu seluruh aparatur desa yang ada di kecamatan karang baru. hasil penelitian ini menunjukkan bahwa self efficacy berpengaruh positif dan signifikan terhadap efektivitas penggunaan siskeudes, pemahaman regulasi berpengaruh positif dan signifikan terhadap efektivitas penggunaan siskeudes, peran pendamping desa berpengaruh positif dan signifikan terhadap efektivitas penggunaan siskeudes, self efficacy yang dimoderasi oleh peran pendamping desa tidak memiliki pengaruh terhadap efektivitas penggunaan siskeudes, pemahaman regulasi yang dimoderasi oleh peran pendamping desa tidak memiliki pengaruh terhadap efektivitas penggunaan siskeudes.
Determinants of Financial Reporting Quality in Local Government Agencies: Evidence from Post-WTP Langsa City, Indonesia Rafli Aditya Pratama; Nasrul Kahfi Lubis; Nurliza Lubis
Journal of Management and Business Innovations Volume: 07, Number: 02, 2025
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jombi.v7i02.26703

Abstract

This study analyzes determinants from financial reporting information quality in Regional Government Organizations (OPD) of Langsa City, Indonesia. Despite consistently obtaining an Unqualified Opinion (WTP) from Audit Board of Indonesia, audit findings still reveal weaknesses in internal control and revenue management, indicating a gap between audit opinions and actual reporting quality at the operational level. This study detects this breach by examining the effects from human resource competence, internal control systems, and transparency. Utilizing a quantitative approach, data were accumulated from 72 financial officers across 36 OPDs and assessed utilizing multiple linear regression. The outcomes stipulate that human resource competence is the most influential determinant, while transparency shows a positive but marginal effect. Internal control systems exhibit a statistically significant yet very weak contribution. Simultaneously, all variables significantly affect financial reporting quality, although the explanatory power from model remains limited. The novelty from this study sits in demonstrating that WTP status does not necessarily reflect strong operational-level financial reporting quality. Policy implications emphasize improving accounting competencies, strengthening effective internal control implementation, and enhancing transparency to support more accountable local government financial reporting. Keywords: Financial Reporting Quality, Human Resource Competence, Internal Control System, Local Government, Transparency
Co-Authors -, Athika Nuraliza Hanuma Abdil alfaresi Abdil Alfaresi Afda Laris Tumangger Afrah Junita Afrah Junita Agustina Nurul Fajriah Agustina Nurul Fajriah Aldi Saputra Ananda Intan Sari Andre Revaldo Anisa Asnidar Asnidar Azhar, Iqlima Cut Gustiana Devia Yulianda Dewi Rosa Indah Dewi Rosa Indah Dhea Oktavia Pratiwi Dhian Rosalina, Dhian Diki Ramansyah Diki Wahyudi Dona Friski Sinulingga Fazarila Fazarila Fiddini Alham Fitri Febriani Fitri Wahyuni Wulan Dari Girma, Abebe Gule Gusliandi, Farhan Halim, Muhammad Irsyad Harahap, Ainul Yusna Indah Suci Rahmadani Irazulfia Irwandi, Miladatul Husni Isna Ardila Karina Chairunnisa Kinanti Purnama Pasaribu Kristi Geovani Tumangger Lia, Rauzahlia Lolita Putri Susanti Siregar Lubis, Nurliza marnita, yenni ita Masriandi Maulia Safrina Maya Cantika Maya Sumarni Muhammad Alif Prayuda Muhammad Fauzan Isma Muhammad Firza Alpi, Muhammad Firza MUHAMMAD FUAD Muhammad Fuad Muhammad Ikhlash Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Murdhiani Murdhiani Murni, Mayang Nia Agustina Nurjannah Nurlaila Hanum Nurlina Nurlina Nurliza Lubis Rafli Aditya Pratama Rahmadi, Muhammad Raihan Habibi Ramadhan, Puja Rizqy Ramansyah, Diki Rambis Kelia Lestari Br. Karosekali Karosekali Reza Maulana Rezki Zurriah Rima Melati Riska Armaya - Riska Saprita Rosna Dewi Rosna Dewi Safira Rizki Mawaddah Seprianto Silva Humaira Sri Ertina Syardiansah, Syardiansah Tri Aulia Trisna Novrianti Pratiwi Tumangger, Afda Laris Tuti Meutia Yani Rizal Yanti, Widya Armayanti Tanjung Yenni Samri Juliati Nasution Zefri Maulana Ziad Fahreja A