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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Bisnis Net : Jurnal Ekonomi dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Transformasi Administrasi Journal Research of Economics and Bussiness JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Mahasiswa Akuntansi Samudra Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Agustina Nurul Fajriah
Universitas Samudra
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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ANALISIS PENGARUH PENDAPATAN ASLI DESA, DANA DESA, DAN ALOKASI DANA DESA TERHADAP BELANJA DESA : FENOMENA FLY PAPER EFFECT Ade Sabila; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.12205

Abstract

This study aims to analyze the influence of Village Original Income (PADes), Village Funds, and Allocation of Village Funds on village expenditure, as well as to identify the existence of the flypaper effect in Karang Baru District, Aceh Tamiang Regency. The focus of this study is directed at three villages Simpang Empat, Paya Awe, and Kebun Tanah Terban which were designated as independent villages by the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration (Kemendes PDTT) in 2022. These villages were selected as samples due to their notable PADes potential. The population in this study includes all villages in Karang Baru District, while the sample was determined purposively, consisting of three villages with available Village Original Income data.This study uses a quantitative approach with panel data regression analysis, which combines time series and cross-sectional data. The data were obtained from the Village Budget Realization Reports and analyzed using EViews 10 software.The results of this study indicate that Village Original Income has a negative and insignificant effect on village expenditure, Village Funds also have a negative and insignificant effect on village expenditure, while the Allocation of Village Funds has a positive and significant effect on village expenditure. Additionally, the flypaper effect is present in the region. The limitations of this study lie in its limited geographic scope and sample size, covering only three villages over a six-year period. Furthermore, this study only considers financial variables and does not take into account non-financial factors such as the capacity of village officials or community participation. Therefore, it is recommended that future researchers expand the scope of their study areas.
THE EFFECT OF SERVICE SOLVENCY AND GROWTH OF ORIGINAL LOCAL GOVERNMENT REVENUE ON POVERTY LEVEL IN LANGSA CITY WITH GROSS REGIONAL DOMESTIC PRODUCT AS A MEDIATING FACTOR Agustina Nurul Fajriah; Mayang Murni; Asnidar; Noera Iman Sari; Muhammad Salman
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 6 (2024)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i6.2022

Abstract

Many factors determine the level of poverty in a region, therefore comprehensive steps are needed to achieve general prosperity and reduce the rate of poverty, taking into account the underlying factors. The urgency and renewal regarding service solvency which has not been studied extensively and the level of poverty has become important topic, as Aceh is one of the 10 poorest provinces in Indonesia. This research aims to determine the effect of service solvency and the growth of original local government revenue on poverty levels using gross regional domestic product as mediating factor in Langsa city. Based on research findings, it is known that simultaneously service solvency and original local government revenue variables have significant effect on poverty level. Partially, original local government revenue variable has positive and significant effect on poverty level, while service solvency has no effect on poverty level. The result of path analysis testing indicates gross regional domestic product variable is not able to serve as a mediating variable for service solvency and original local government revenue on poverty level in Langsa city.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA APARATUR PEMERINTAH DAERAH KOTA LANGSA Qori Vebriani; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12745

Abstract

This study aims to examine the effect of budgeting participation, organizational commitment, and job satisfaction on the performance of local government officials in Langsa City. This study is a quantitative study. Consisting of 108 respondents. The population in this study was 36 OPDs in Langsa City. The sampling method used in this study was a purposive sampling technique. The analysis technique used in this study was multiple linear regression analysis processed through the IBM SPSS application. The results of the study indicate that budgeting participation has a significant effect on the performance of local government officials, organizational commitment has an effect on the performance of local government officials. However, job satisfaction has no effect on the performance of local government officials. However, simultaneously budgeting participation, organizational commitment, and job satisfaction have a significant effect on the performance of local government officials. The limitation of this study is that this study was only conducted in one local government area, namely in Langsa City, so the results cannot be generalized to other areas with different organizational conditions. Meanwhile, the suggestion in this research is that for local governments, it is important to continue to increase the involvement of apparatus in the decision-making process, especially in budget planning, in order to foster a sense of responsibility and ownership
DETERMINAN EFEKTIVITAS SISTEM KEUANGAN DESA (SISKEUDES) DI KECAMATAN KARANG BARU Rizkina; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12907

Abstract

This study aims to determine the effect of superior support, user participation, and education level on the effectiveness of the use of the village financial system (SISKEUDES) in Karang Baru District. This study applies a quantitative method by utilizing primary data collected using a questionnaire. The population of this study includes all village officials in 31 villages located in Karang Baru District. The total sample of 93 respondents was selected through a saturated sampling method. This study applies analytical methods including descriptive statistics, multiple linear regression, data quality testing, classical assumption testing, and hypothesis testing. Data processing was carried out using SPSS version 25 software. Based on the analysis findings, it was found that superior support, user participation, and education level have an influence on the effectiveness of the use of the Village Financial System (SISKEUDES). For further research, it is recommended to include additional independent variables to identify more factors that can influence the effectiveness of the village financial
THE EFFECT OF AUDITOR COMPETENCE, INDIVIDUAL MORALITY AND THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM ON FRAUD PREVENTION AT MEDAN CITY PUBLIC ACCOUNTING FIRM Indri Julieta Br Ketaren; Tuti Meutia; Agustina Nurul Fajriah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 2 (2022): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i2.1233

Abstract

This study aims to determine the influence of Auditor Competence, Individual Morality and the Effectiveness of the Internal Control System on Fraud Prevention at Medan City Public Accounting Firm. The sample selection in this study is to use a saturated sample model using the entire population into a sample. The total population in this study is 48 senior auditors from 22 Public Accounting Firms (KAP) located in Medan City. Data collection was carried out by distributing questionnaires to 48 respondents. The data obtained were analyzed using the SPSS (Statistical Product and Service Solutions) program. The analytical methods used in this study are validity test, classical assumption test and multiple linear regression analysis. The results of this study show that (1) Auditor Competence does not have a significant effect on fraud prevention. (2) Individual morality partially has a significant influence on fraud prevention. (3) The effectiveness of the Internal Control System does not have a significant effect on fraud prevention and (4) Auditor Competence, Individual Morality and Internal Control System Effectiveness simultaneously have a significant influence on fraud prevention.
Pengaruh Transparansi, Akuntabilitas, dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa (Studi Kasus Pada Desa di kecamatan Secanggang, Kabupaten Langkat) Lause, Vinna Syndi; Iqlima Azhar; Agustina Nurul Fajriah
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.881

Abstract

This research aims to examine the influence of transparency, accountability and community participation on village fund management in villages in Secanggang sub-district, Langkat district. This type of research uses quantitative methods. The data used in this research is primary data by distributing questionnaires. The total population and research sample 64 people. The sample in the study used a saturated sample. The data analysis method used is the multiple regression method, the classic assumption test, validity test method, reliability test, normality test, multicollinearity test, heteroscedasticity test, descriptive statistics and f test, t test and coefficient of determination test. The result of t test showed that transparency has a value of 0,94>0,05 means that transparency has no effect on the management of village funds. The accountability variable has a value of 0,000<0,05 meaning that accountability has a positive and significant effect on village fund management. The community participation has a value of 0,04<0,05 meaning that community participation has a positive and significant effect on village fund management. The F test results obtained were 0,000<0,05. This shows that transparency, accountability, and community participation simultaneously have a positive and significant effect on village fund management. Based on the results of the coefficient of determination test, it was found that 81% of the dependent variable could be explained by the independent variable, while the remaining 19% was influenced by other factors not examined in this research.
DETERMINAN EFEKTIVITAS SISKEUDES DI KECAMATAN LANGSA LAMA Sahlena; Muhammad Salman; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12942

Abstract

This study aims to determine the influence of village government apparatus competency, information technology, and training on the effectiveness of the village financial system (Siskeudes) in villages in Langsa Lama District, Langsa City. This study used quantitative methods with primary data collected through questionnaires. The study population included all 15 villages in the district, using a saturated sampling technique, resulting in 60 respondents consisting of village heads, village secretaries, financial officers, and Siskeudes operators. Data analysis was conducted using SPSS through descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results indicate that, both partially and simultaneously, apparatus competency, information technology, and training significantly influence the effectiveness of Siskeudes. This study's limitations lie in the limited number of variables studied, while many other factors can influence the effectiveness of the village financial system. The author recommends that further research expand the focus of the study and deepen the related literature to strengthen understanding of the research object.
PENGARUH TUJUAN ANGGARAN DAN MOTIVASI KERJA TERHADAP REALISASI ANGGARAN DAN DAMPAK TERHADAP KINERJA OPERASIONAL (Studi pada Organisasi Perangkat Daerah di Kota Langsa) Agustina Nurul Fajriah; Afrah Junita; Tri Herlinda
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.13136

Abstract

This research is motivated by the importance of the role of budget goals and work motivation in increasing budget realization and operational performance in Langsa City Regional Apparatus Organizations (OPD). The realization of optimal budgets is an indicator of the effectiveness of regional financial management, but is often hampered by lack of targeted planning and low employee motivation. The research population was Langsa City OPD with a sample size of 65 respondents selected using purposive sampling techniques. Data was collected through a questionnaire which was measured using an ordinal scale, analyzed using path analysis using SPSS. The research results show that budget objectives and work motivation have a significant positive effect on budget realization and operational performance. Operational performance has a significant effect on budget realization and mediates the relationship between budget objectives and work motivation on budget realization. This research has limitations in that this research was only conducted at 13 OPDs in Langsa City with 65 respondents, so the results cannot be generalized to all local governments. The research uses quantitative based on respondents' perceptions, the results depend on the honesty and objectivity of respondents' answers to the questionnaire, the research variables only cover four main constructs, namely budget objectives, work motivation, budget realization, and operational performance, while there are still other factors that may have an influence such as leadership style, organizational culture, and internal monitoring systems which are not included in this research model.
Co-Authors Ade Sabila Afrah Junita Ainul Yusna Harahap Asnidar Azhar, Iqlima Dhamayanti Eriska Ariyanti Fitri Febriani Gilang Perdana Indri Julieta Br Ketaren Lause, Vinna Syndi Lolita Putri Susanti Siregar Lubis, Nasrul Kahfi Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Murni, Mayang Mutaqin, Muhammad Darul Noera Iman Sari NURHALIMAH Nurliza Lubis Puteri, Makhfirah Qori Vebriani Rizkina Sahlena Tri Herlinda Tuti Meutia Yenni Samri Juliati Nasution