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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akuntansi, Manajemen dan Bisnis Digital The International Conference on Education, Social Sciences and Technology (ICESST) Journal of Management, Economic, and Accounting
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.
The Factors Affecting the Increase in Local Revenue of the City of Medan Sangkot Khadijah; Agus Tripriyono
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2562

Abstract

This study aims to analyze the factors influencing the increase in Local Revenue of the City of Medan, focusing on Gross Regional Domestic Product (GRDP) and population size as the main variables. Using a quantitative approach with multiple linear regression analysis, this study analyzes secondary data from the period 2001–2024 obtained from the Central Statistics Agency (BPS). The results indicate that GRDP has a positive and significant effect on the City of Medan’s local revenue. Every increase in RDP is proportional to an increase in local revenue, indicating that regional economic growth directly drives the region’s capacity to generate more revenue from taxes and fees. Similarly, population size demonstrates a positive influence on local revenue, reflecting that an increase in population expands the tax and fee base, thereby enhancing the region’s revenue potential. Simultaneously, GRDP and population together explain approximately 92.9% of the variation in local revenue in the City of Medan, indicating the significant contribution of these two variables in determining local fiscal performance. This finding aligns with the Theory of Fiscal Decentralization, which states that regions capable of effectively managing economic and demographic factors will be better positioned to achieve fiscal autonomy. Based on these findings, it is recommended that the Medan City Government optimize economic sectors that can accelerate GRDP growth and leverage the city’s population to increase sustainable local revenue through more effective fiscal policies.
The Influence Of Village Fund Management On Infrastructure Development In Tanjung Anom Village Melanti Donaria Situmorang; Puja Rizqy Ramadhan; 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.v5i2.11126

Abstract

This study aims to examine and analyze the influence of village fund management on infrastructure development in Tanjung Anom Village. The type of research used is associative research. The population in this study includes all residents of Tanjung Anom Village, totaling 4,303 people. The sampling technique was carried out using the probability sampling method, resulting in a sample of 98 respondents from the Tanjung Anom Village community. Data collection was carried out through observation, interviews, questionnaires, and documentation studies (literature). Data analysis was carried out using multiple linear regression, hypothesis testing, and classical assumption tests that include normality, heteroscedasticity, and multicollinearity. The results of the study indicate that village fund management has a significant influence on infrastructure development in Tanjung Anom Village.
The Influence Of Financial Transparency On Community Participation In The Management Of Village Funds: A Study Of Srigunting Village Nabila Nahda Maliha Samudra; Agus Tripriyono; Hendra Saputra; Ayu Kurnia Sari
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.v5i2.11236

Abstract

This study examines how financial transparency influences community participation in the management of village funds in Srigunting Village. The background of this research arises from the relatively low level of community involvement in deliberation, planning, and supervision of village funds, which is presumed to be related to the delivery of financial information that is not yet fully accessible and easily understood. This study focuses on three main aspects: the level of financial transparency, the level of community participation, and the relationship between the two. Theoretically, this research is supported by the concepts of financial transparency and community participation, as well as Agency Theory and Stewardship Theory, which emphasize the importance of information disclosure in building public trust. The results indicate that the village government has provided information through public deliberations and budget reports; however, there are still limitations in how the information is presented, making it difficult for some community members to fully comprehend the reports. This condition affects the level of community involvement, suggesting that the clearer and more transparent the information.
The Effect of Accrual-Based Government Accounting Standards Implementation on the Quality of Financial Reporting with Regional Apparatus Organizational Commitment as a Moderating Variable in Serdang Bedagai Regency Government Juni Yanti Napitupulu; Dito Aditia Darma Nasution; Agus Tripriyono
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11287

Abstract

This study aims to examine the determinants of accrual-based Government Accounting Standards (GAS) implementation and to empirically test the role of Organizational Commitment of Regional Government Organizations (Organisasi Perangkat Daerah/OPD) as a moderating variable in the context of local government. The study was conducted across 30 OPDs in Serdang Bedagai Regency and involved 180 financial management officers as respondents. A quantitative approach was employed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that Human Resources, Supporting Facilities, Compliance with Laws and Regulations, Government Internal Control System (GICS), Understanding of Accrual-Based GAS, Employee Motivation, and Manual Application of Accrual-Based GAS have positive and significant effects on the implementation of accrual-based GAS. The structural model demonstrates strong explanatory power, with an R² value of 0.762, indicating that 76.2% of the variance in accrual-based GAS implementation is explained by the variables included in the model. Organizational Commitment exhibits the strongest direct effect and serves as the most dominant predictor in the model. Furthermore, the moderation analysis reveals that Organizational Commitment significantly strengthens most of the relationships between the independent variables and accrual-based GAS implementation, except for one non-significant moderating relationship. This finding suggests that the moderating role of Organizational Commitment is selective and context-dependent, as certain aspects of accrual-based GAS implementation are more strongly influenced by individual capacities of public officials—such as technical competence, intrinsic motivation, and work experience—than by organizational structural factors. This study contributes to the public sector accounting literature by demonstrating that Organizational Commitment functions as a strategic integrator that aligns individual, technical, and regulatory factors in achieving accountable and accrual-based local government financial management
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba , Yunita Sari Rioni Ayu Kurnia Sari Dito Aditia Darma Nasution Ega Arsita Hendra Saputra Juni Yanti Napitupulu Lidya Natalia Melanti Donaria Situmorang Moratia Suci Pratiwi Nabila Nahda Maliha Samudra Ramadhan, Puja Rizqy Register Launli Buaya Sabar Jaya Mendrofa Sangkot Khadijah Sayyida Nabila Silvi Dwi Utari Siti Hajar