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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen dan Bisnis Digital The International Conference on Education, Social Sciences and Technology (ICESST)
Agus Tripriyono
Universitas Pembangunan Panca Budi
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Social Sciences Other

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MEMBENTUK KARAKTER ANTI KORUPSI PADA GENERASI MUDA DI SMAN 1 PANGURURAN Rahima Br Purba; Agus Tripriyono; Moratia Suci Pratiwi; Lidya Natalia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 8 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i8.3015-3020

Abstract

Korupsi saat ini sebagai suatu fakta sosial yang sudah meluas secara sistemik serta menjadi budaya di negara kita. Perbuatan korupsi sebagaimana telah terpaut kedalam susunan operasional birokrasi kehidupan dan telah dirasa lumrah serta tidak adanya perasaan bersalah oleh oknum. Memaksimalkan pelajaran agama yang menjelaskan langsung terkait tercelanya perilaku korupsi dan keharaman. Tentunya dengan penjelasan yang sederhana sehingga mudah dipahami anak-anak. Akan sangat bagus dengan memasukkan beberapa contoh terkait praktik korupsi. Misalnya, menutup-nutupi kelebihan belanja, mengambil uang jajan tanpa diperkenankan, merampas hak orang lain dan lain sebagainya yang bersingunggan langsung ke dalam dunia anak-anak. Pemahaman agama dan iman yang kuat menjadi perisai terakhir serta sangat baik dalam pencegahan tingkah laku tercela yakni sikap korupsi. Tujuan
Influence Dividend Policy and Earning Per Share on Company Value in Food Sub Sector Companies and Listed Drinks on Bursa Efek Indonesia Lidya Natalia; Agus Tripriyono
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 1 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i1.306

Abstract

This research aims to prove the influence of Dividend Policy and earnings per Share (EPS) on Company Value in Food and Beverage Companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The type of data in this research process is quantitative where the data is obtained from financial reports. The population used in this research was 7 companies multiplied by 5 years, namely 35 observations. In this research, the method used is panel data regression, using the Chow test, Hausman test, and Lagrange test Multiplier and Common models Effect is the best model to use in this research. The research results show that the Dividend Policy (X1) does not have a significant effect on company value partially on Company Value (Y) and the Earning Per Share (EPS) variable has a partially significant positive effect on Company Value (Y). Company value is the company's performance as reflected by the share price which is formed by demand and supply in the capital market which reflects the public's assessment of the company's performance.
Effect of Implementing the E-Filing System Regarding Taxpayer Compliance with Tax Socialization and Internet Understanding as a Moderating Variable in DJP Regional Office North Sumatra I Ega Arsita; Agus Tripriyono
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 1 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i1.307

Abstract

The study aims to analyze the influence of Application System E-Filing against obedience must tax with socialization taxation and understanding the internet as variable moderation. research data was obtained from a questionnaire (primary) distributed to Must North Sumatra I Medan DJP Tax with the use method of convenience sampling. Population study is must personal Tax North Sumatra I Medan DJP. Sample used in research this as many as 50 respondents. The questionnaire was tested using a validity test and a reliability test before the research. Test assumptions classic used are the normality test, multicollinearity test, heteroscedasticity test, and linearity test. The hypothesis test used is simple linear regression and Moderated Regression Analysis. Research results show that implementation of system E-Filing has an effect significant to obedience must tax, socialization taxation strengthens the application of system e-filing to obedience must tax, and internet understanding strengthens the application of system E-Filing against obedience must tax.
Implementation Of Government Accounting Standards And Internal Control In Improving The Quality Of Financial Reports At SMK Negeri 1 Patumbak Sabar Jaya Mendrofa; Oktarini Khamilah Siregar; Agus Tripriyono
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.9665

Abstract

This study is motivated by the importance of accountability and transparency in public financial management, particularly in the vocational education sector. The objective of the research is to examine the implementation of Government Accounting Standards (SAP) and the Government Internal Control System (SPIP), as well as their contribution to improving the quality of financial reports at SMK Negeri 1 Patumbak. The research employs a descriptive qualitative approach using interviews, observations, and documentation. Key informants consist of the principal, vice principals, treasurer, and school operator. Data analysis follows Miles and Huberman’s interactive model, including data reduction, data presentation, and conclusion drawing. The findings indicate that the application of SAP at SMK Negeri 1 Patumbak refers to Government Regulation No. 71 of 2010 through the use of an online-based financial reporting application. This enhances efficiency, transparency, and accuracy of reporting. However, limited understanding of accrual-based accounting among human resources remains a challenge. The implementation of SPIP has been carried out through function segregation, authorization, and transaction documentation, yet routine internal audits have not been conducted, resulting in less-than-optimal oversight. Overall, the application of SAP and SPIP has positively impacted the quality of the school’s financial reports, as reflected in improved relevance, reliability, comparability, and transparency. Nevertheless, strengthening human resource capacity, increasing training intensity, and ensuring consistency in audit practices are required to further enhance report quality and maintain accountability within the school.
The Influence of Government Accounting Standards and Financial Report Quality on Government Performance Accountability in Kecamatan Secanggang Silvi Dwi Utari; Oktarini Khamilah Siregar; Agus Tripriyono
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10515

Abstract

The purpose of this study is to determine the effect of Government Accounting Standards and the quality of financial reports on the accountability of the performance of the Secanggang District Village government. The population in this study was taken from the Secanggang District Village apparatus. The sampling technique in this study used purposive sampling with a total of 51 respondents. The analysis method used in this study discusses the independent variables against the dependent variable. The variables in this study are government accounting standards, and the quality of financial reports as the independent variable and government performance accountability as the dependent variable. The results of the study after being analyzed using SmartPLS 4 show that government accounting standards have a significant effect on government performance accountability, this is indicated by the original sample value of 0.432 (positive), the construct T-Statistic value is 4.808 (> 1.96) and the p-value is 0.000 (<0.05). The quality of financial reports has a significant effect on government performance accountability, this is indicated by the original sample value of 0.532 (positive), the construct T-Statistic value is 5.969 (> 1.96) and the p-value is 0.000 (<0.05). Government accounting standards and the quality of financial reports have a simultaneous effect on performance accountability, as indicated by the calculated F value of 82.321 and the p-value is much smaller than 0.05, namely 0.000 <0.05.
Analysis of the Implementation of Accounting Information Systems on Fund Management and the Improvement of Healthcare Service Quality at Putri Hijau Level II Hospital Sayyida Nabila; Agus Tripriyono; Yunita Sari Rioni
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10987

Abstract

The implementation of an Accounting Information System through the Agency-Level Financial Application (SAKTI) plays a strategic role in enhancing efficiency, transparency, and accountability in public hospital fund management. This study aims to analyze the implementation of SAKTI and its impact on fund management effectiveness and healthcare service quality at Putri Hijau Level II Hospital. A descriptive qualitative method with a case study approach was employed. Data were collected through in-depth interviews, observation, and documentation from purposively selected informants, including financial staff, medical personnel, and patients. The results show that the implementation of SAKTI is effective, characterized by increased recording efficiency, accelerated data reconciliation, and increased transparency and accuracy of financial reports directly connected to the Ministry of Finance. The effectiveness of fund management has a positive impact on accelerated administration, smooth distribution of drugs and medical devices, and increased patient satisfaction. Despite technical constraints and resource limitations, the implementation of SAKTI has made a significant contribution to financial management and healthcare service quality at Putri Hijau Level II Hospital.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba , Yunita Sari Rioni Ega Arsita Lidya Natalia Moratia Suci Pratiwi Sabar Jaya Mendrofa Sayyida Nabila Silvi Dwi Utari