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All Journal Adopsi Teknologi dan Sistem Informasi JAT (Journal of Accounting and Tax)
Malika Callista Lubis
universitas Islam negeri sumatera utara
Computer Science & IT Economics, Econometrics & Finance

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Pengaruh Penggunaan Situs Jual Beli Online Terhadap Minat Masyarakat Nikmah Amalia Harahap; Malika Callista Lubis
Adopsi Teknologi dan Sistem Informasi (ATASI) Vol. 2 No. 1 (2023): Adopsi Teknologi dan Sistem Informasi (ATASI)
Publisher : Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/atasi.v2i1.623

Abstract

Penyebab dari penelitian ini adalah untuk menentukan dampak kenyamanan dan keindahan dari situs jual beli online atas hobi dan penggunaan situs web ini. Penelitian ini menggunakan penelitian kualitatif deskriptif melalui pengumpulan informasi dari wawancara dengan mahasiswa Universitas Islam Negeri Sumatera Utara. Informasi primer berupa wawancara yang menanyakan pertanyaan langsung kepada mahasiswa Fakultas Ekonomi dan Bisnis Islam dan informasi sekunder berupa resensi majalah dan literatur terkait. Hasil menunjukkan bahwa manfaat penggunaan belanja online untuk mempromosikan situs web memiliki pengaruh besar pada hobi pelanggan serta kualitas yang bagus untuk belanja dari situs web tersebut
ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT AND BUDGET REPORTING BASED ON PSAP NO. 02 IN DELI SERDANG REGENCY Malika Callista Lubis; Rahmat Daim Harahap; Muhammad Lathief Ilhamy Nasution
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/mxwsst15

Abstract

Abstract This study aims to analyze the compliance of village financial reporting with Government Accounting Standards Statement (PSAP) No. 02 on Budget Implementation Reports (LRA), evaluate the implementation of the Village Financial System (Siskeudes), and identify the supporting and inhibiting factors affecting village financial management in Percut Sei Tuan Subdistrict, Deli Serdang Regency. A qualitative approach was employed using primary and secondary data. Primary data were collected through interviews with village officials, while secondary data included Budget Implementation Reports (LRA), Village Budget Plans (APBDes), and relevant regulations. Compliance was assessed using a scoring method based on PSAP No. 02 indicators, including report structure, completeness, recognition and measurement of transactions, and presentation of SiLPA/SiKPA. The findings reveal varying levels of compliance among villages. Bandar Khalipah Village achieved the highest compliance rate (100%), followed by Kolam Village (66.67%) and Sumber Rejo Timur Village (55.56%). Although all villages have implemented Siskeudes, the effectiveness of its use depends on the competence of village officials in operating the system and understanding government accounting standards. Higher compliance levels are associated with better transparency and accountability. Supporting factors include the use of Siskeudes, training, and government assistance, while limited human resource capacity remains the primary challenge. Continuous training and technical assistance are essential to improve the quality of village financial reporting.  
Co-Authors Muhammad Lathief Ilhamy Nasution Nikmah Amalia Harahap Rahmat Daim Harahap