Garuda - Garba Rujukan Digital

KOMITMEN ORGANISASIONAL, MOTIVASI LAYANAN PUBLIK DAN KINERJA LAYANAN DALAM SEKTOR PUBLIK Ginting, Mitha C.; Nainggolan, Arison
Jurnal Ilmiah Akuntansi Vol 4, No 1 (2019): Volume 4, Nomor 1, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

Penelitian ini bertujuan untuk membangun satu model manajemen kinerja Sektor Publik. Dalam melaksanakan penelitian ini, peneliti menggunakan metode penelitian kuantitatif dengan menggunakan alat analisis statistik SmartPLS 2.0.M3. Penelitian ini dilakukan pada dinas dan badan yang ada dilingkungan pemerintah kota medan dengan menggunakan 162 sampel. Dari analisis data yang dilakukan, diketahui bahwa terdapat hubungan signifikan antara hubungan kerja dengan atasan (HKDA) terhadap komitmen organisasional (KO) dan motivasi layanan publik (MLP). Sementara itu, tidak terdapat hubungan signifikan antara organisasional tenure terhadap komitmen organisasional dan motivasi layanan publik. Terlihat signifikan hubungan antara pengembangan karir (PK) terhadap komitmen organisasional (KO) namun tidak signifikan terhadap motivasi layanan publik (MLP). Persepsi Pegawai mengenai Organisasi (PPO) memengaruhi signifikan Komitmen Organisasional (KO) dan juga terhadap Motivasi Layanan Publik (MLP). Tuntutan akuntabilitas (TA) tidak berpengaruh signifikan terhadap komitmen organisasional (KO), namun berpengaruh terhadap motivasi layanan publik (MLP). Tingkat pendidikan tidak berpengaruh terhadap komitmen (KO) dan motivasi layanan publik (MLP). Tidak terdapat hubungan signifikan antara komitmen organisasional terhadap kinerja (K). Terdapat hubungan signifikan motivasi layanan publik (MLP) terhadap kinerja (K). Terakhir, bahwa komitmen organisasional tidak memediasi hubungan antara motivasi layanan publik terhadap kinerja.

The Effect of Internal Control, Utilization of Technology, Compliance with Legislation Regulations on the Performance Accountability of Government Agents (Case Study of Dairi Regency BPKAD) Purba, Sahala; Nainggolan, Arison; Gaol, Edi Ray Lumban
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

This study aims to determine whether the Effect of Internal Control, Utilization of Technology, Compliance with Laws and Regulations, either partially or simultaneously, has an effect on the Performance Accountability of Government Agencies (Case Study of BPKAD Dairi Regency). The population in this study were 42 respondents. Samples using purposive sampling. Respondents are all employees of the Regional Asset Finance Agency of Dairi Regency. Based on the data analysis process, the classical assumption test was carried out first and then the hypothesis testing was carried out. The statistical method used is multiple regression analysis. The results of this study indicate that simultaneously Internal Control, Utilization of Technology, Compliance with Laws and Regulations together have a significant positive effect on the Performance Accountability of Government Agencies. Partially, Internal Control has a positive and insignificant effect on the Performance Accountability of Government Agencies, the Utilization of Technology has an insignificant positive effect on the Performance Accountability of Government Agencies, Compliance with Laws and Regulations has a significant positive effect on the Performance Accountability of Government Agencies.

KEGIATAN PENINGKATAN KESADARAN PAJAK DAN PEMADANAN NIK-NPWP OLEH RELAWAN PAJAK UNIVERSITAS METHODIST INDONESIA Goh, Thomas Sumarsan; Purba, Dimita H. P.; Rumapea, Melanthon; Simanjuntak, Arthur; Silalahi, Mulatua P.; Nainggolan, Arison; Purba, Sahala; Sembiring, Yosephine N.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp84-88

Tax volunteers are a government program, especially the Directorate General of Taxes, to increase tax inclusion in society. The Indonesian Methodist University recruited UMI students to become tax volunteer candidates, then conducted interviews and written tests. The Kanwil will inaugurate the tax volunteers who pass the selection. Tax volunteers this year apart from helping to increase tax awareness and assistance with filling out the SPT and reporting it, they also help socialize and assist in matching NIK-NPWP.

PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN Zai, Ferra Pratiwi; Purba, Sahala; Nainggolan, Arison
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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This study aims to examine the effect of the implementation of Good Government Governance (GGG) and Human Resources Competence on the quality of financial statement information in BPKPAD, West Nias Regency. This research is a quantitative study using primary data and using census in collecting data. To collect the data, researchers used a questionnaire given to all BPKPAD staff in West Nias Regency. The total number of staff BPKPAD Kab. West Nias as many as 50 people. To analyze the data, researchers used descriptive statistical analysis methods, classic assumption tests and multiple linear regression analysis. Of the 50 questionnaires distributed, only 47 questionnaires could be processed. Partially, the results of the study show that GGG has a significant influence on the quality of financial statement information and the competence of human resources has a significant influence on the quality of financial statement information. Together GGG and human resource competencies significantly influence the quality of financial statement information on BPKPAD in West Nias Regency.

Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal Dan Komitmen Organisasional Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Lolomatua Kabupaten Nias Selatan Nduru, Mekarius; Nainggolan, Arison; Situmorang, Duma Rahel
JURNAL MANAJEMEN DAN BISNIS Vol 3 No 3 (2025): Edisi Januari 2025 - April 2025
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v3i3.1598

Penelitian ini bertujuan untuk menguji dan menganalisis variable kompetensi aparatur desa, sistem pengendalian internal dan komitmen organisasional terhadap akuntabilitas pengelolaan dana desa pada desa Kecamatan Lolomatua Kabupaten Nias Selatan. Jenis data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui wawancara. Lokasi pada penelitian dilakukan pada desa di Kecamatan Lolomatua. Sampel pada penelitian ini adalah 65 responden yang merupakan aparatur desa. Hasil dalam penelitian ini menemukan bahwa kompetensi aparatur desa, sistem pengendalian internal dan komitmen organisasional secara parsial berpengaruh signifikan dan positif terhadap akuntabilitas pengelolaan dana desa. Dan kompetensi aparatur desa, sistem pengendalian internal dan komitmen organisasional secara simultan berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa. Nilai adjusted R square yaitu 0,801 atau 80.1 % yang artinya seluruh variabel bebas yakni kompetensi aparatur desa, sistem pengendalian internal dan komitmen organisasional mampu menjelaskan variabel akuntabilitas pengelolaan dana desa sebesar 80,1 % dan sisanya sebesar 19,9% dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini.

PENGARUH PROFITABILITAS, LEVERAGE, RISK MANAGEMENT COMMITTEE, DEWAN KOMISARIS, UKURAN PERUSAHAAN TERHADAP ENTERPRISE RISK MANAGEMENT DISCLOSURE PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Brahmana, Taminta Karenina; Pasaribu, Dompak; Nainggolan, Arison
Jurnal Mahkota Bisnis (Makbis) Vol 2 No 2 (2023): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

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The aim of this research is to dissect the influence of company size, board of directors composition, committee composition, risk tolerance and leverage on ERM disclosure. There are a total of 96 infrastructure businesses included in this analysis, all of which were listed on the IDX between 2017 and 2021. The data used in this research is secondary data collected from financial reports and annual reports of infrastructure businesses available at www.idx. co.id. The sample size of 17 companies was determined using purposive sampling techniques, and the research followed these companies for a total of five years. Secondary data was collected through a combination of note-taking and a systematic review of existing literature. In this research, multiple linear regression analysis was used to analyze the data. Based on the results of this research, neither the profitability variable, leverage variable, risk management committee, board of commissioners, nor company size have a statistically significant influence on ERM disclosure. Company Risk Management Disclosures are not significantly influenced by testing all independent variables simultaneously. As much as 92.3 percent of the variation in the dependent variable can be attributed to factors not taken into account in this analysis, only 7.7 percent can be attributed to the independent variables.

KEGIATAN PENINGKATAN KESADARAN PAJAK DAN PEMADANAN NIK-NPWP OLEH RELAWAN PAJAK UNIVERSITAS METHODIST INDONESIA Goh, Thomas Sumarsan; Purba, Dimita H. P.; Rumapea, Melanthon; Simanjuntak, Arthur; Silalahi, Mulatua P.; Nainggolan, Arison; Purba, Sahala; Sembiring, Yosephine N.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp84-88

Tax volunteers are a government program, especially the Directorate General of Taxes, to increase tax inclusion in society. The Indonesian Methodist University recruited UMI students to become tax volunteer candidates, then conducted interviews and written tests. The Kanwil will inaugurate the tax volunteers who pass the selection. Tax volunteers this year apart from helping to increase tax awareness and assistance with filling out the SPT and reporting it, they also help socialize and assist in matching NIK-NPWP.

Tantangan dan Peluang Perbankan Digital: Studi Kasus Inovasi Keuangan dan Transformasi Perbankan Alwi, Muchamad Nurdin; Bahari, Fitriana; Turot, Margaretha; Nainggolan, Arison; Semmawi, Ramli
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

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Perkembangan teknologi informasi dan komunikasi telah menciptakan peluang besar dan sekaligus tantangan baru bagi sektor perbankan. Penelitian ini menggambarkan dinamika perbankan digital dengan fokus pada inovasi keuangan dan transformasi perbankan. Melalui studi kasus yang mendalam, penelitian ini menganalisis dampak inovasi keuangan terhadap perubahan paradigma layanan perbankan dan eksplorasi transformasi perbankan digital. Latar belakang penelitian mencermati percepatan adopsi teknologi di sektor keuangan dan pertumbuhan perbankan digital. Tantangan terkait regulasi, keamanan, dan kebijakan perlindungan konsumen juga menjadi fokus utama dalam konteks perbankan digital. Research gap muncul dalam pemahaman mendalam mengenai bagaimana inovasi keuangan dan transformasi perbankan dapat diintegrasikan secara efektif untuk memenuhi kebutuhan konsumen modern. Penelitian ini menyoroti urgensi pemahaman yang lebih mendalam terhadap pergeseran perilaku konsumen dan dampak teknologi terhadap layanan perbankan. Analisis terhadap perbankan digital mencakup dinamika persaingan, strategi keuangan baru, dan manfaat bagi konsumen. Hasil penelitian ini memberikan wawasan tentang cara perbankan digital dapat memanfaatkan inovasi keuangan untuk mencapai transformasi yang berkelanjutan. Penelitian ini memberikan kontribusi pada literatur perbankan dan keuangan dengan menguraikan tantangan dan peluang perbankan digital serta menawarkan pandangan strategis bagi pemangku kepentingan industri. Kesimpulan penelitian menggarisbawahi perlunya kerjasama antara pihak industri, regulator, dan konsumen untuk memastikan keberhasilan perbankan digital di era inovasi keuangan.

Literasi Penyusunan Laporan Keuangan UMKM (Usaha Mikro, Kecil Dan Menengah) Pada Desa di Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun Purba, Dimita Hemalli Premasari; Situmorang, Duma Rahel; Elisabeth, Duma M.; Silitonga, Ivo M.; Simanjuntak, Wesly A.; Nainggolan, Arison; Simanjuntak, Arthur; Sagala, Lamria; Silalahi, Mulatua P.; Sagala, Farida; Panjaitan, Rike Y.; Ginting, Mitha C.; Simanjuntak, Gracesiela Y.; Junita, Rahel; Purba, Sahala; Pasaribu, Dompak; Mesakh, Januardi; Sipayung, Tri Dharma; Simanjuntak, Rimky M. P.; Siahaan, Septony B.; Napitupulu, Merry Anna; Sembiring, Yosephine N.; Sibarani, Apriani M.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

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The Team in collaboration with Parapat Village, Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun helps MSME actors in improving and developing their products through a accounting approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to accounting and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.

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