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All Journal Jurnal Ilmiah Akuntansi Kesatuan JUrnal Riset Ilmu Pendidikan Jurnal Ekonomika Dan Bisnis EDUCTUM: Journal Research
Sasmita, Puteri Keshya Adisty
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis of Spending Performance in the Budget Realization Report (LRA) in Deli Serdang Regency Waldani, Anggi Jumiafitri; Siregar, Annisa Ramadhani; Buulolo, Meriana; Sasmita, Puteri Keshya Adisty; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i1.796

Abstract

Deli Serdang Regency, as one of the regions with significant economic growth in North Sumatra Province, has an important role in regional development. To achieve the established development goals, effective and efficient regional financial management is needed. One of the important instruments in regional financial management is the Budget Realization Report (LRA). This study aims to analyze spending performance in the Budget Realization Report (LRA) in Deli Serdang Regency. With significant economic growth, effective and efficient regional financial management is needed to achieve the established development goals. LRA serves as a tool for transparency and accountability in the use of public budgets. This study uses quantitative data from the 2019-2022 fiscal year LRA, focusing on spending variance analysis and spending growth analysis. The results of the study show that there is a significant difference between the planned budget and the realization of spending, with challenges in financial management faced. These findings are expected to provide insight to improve the effectiveness and efficiency of regional budget management in the future.
Analisis Permintaan Agregat dan Penawaran Agregat: Perspektif Teori Dan Empiris Sigalingging, Agustina Marlina Br; Sasmita, Puteri Keshya Adisty; Tamba, Rani Rosya; Rizkya, Sitta Mutia; Pane, Sanusi Ghazali
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1890

Abstract

This research aims to analyze aggregate demand and aggregate supply from theoretical and empirical perspectives. A qualitative approach and literature study were used to collect relevant data. This research identifies factors that influence aggregate demand and supply. The research results show that increasing aggregate demand can encourage economic growth and create jobs, but also has the potential to cause inflation. On the other hand, an increase in aggregate supply can stabilize prices and increase production. Case studies in Indonesia show an increase in aggregate demand and supply from 2021 to 2023, with household consumption as the main driver. This research provides a deeper understanding of macroeconomic dynamics and can help policymakers in designing effective economic strategies.
Analysis of Internal Control Policies in Detecting Fraud: A Comparative Study Between Regional Governments Sasmita, Puteri Keshya Adisty; Panggabean, Ignasius Grendo K; Situmeang, Febyola Crisanta; Purba, Vebby Anggraeni Novita Sari; Rizkina, Miftha
EDUCTUM: Journal Research Vol. 4 No. 1 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i1.1137

Abstract

This study aims to analyze the effectiveness of internal control policies in detecting fraud within local governments, focusing on a comparison between the Provincial Government of North Sumatra and the Provincial Government of North Kalimantan. The research employs a descriptive qualitative approach through document analysis of two key regulations, North Sumatra Governor Regulation No. 18 of 2023 and North Kalimantan Governor Regulation No. 34 of 2023. The findings reveal that North Sumatra emphasizes a cultural approach that promotes integrity values and anti-fraud awareness, while North Kalimantan adopts a systematic technical approach through risk assessment, mitigation strategies, and indicator-based reporting systems. Each approach has its strengths, but an optimal fraud control policy would ideally integrate both cultural and technical strategies comprehensively. This underscores the importance of synergy between civil servants' integrity and measurable risk mitigation systems to achieve clean and accountable local governance.
Factors Influencing Financial Report Quality and Accountability in Mosque Management Chrisna, Heriyati; Andriany Nasution, Nina; Sasmita, Puteri Keshya Adisty
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4376

Abstract

Mosque financial accountability is crucial for maintaining public trust, yet many mosques in Medan City face challenges in producing high-quality financial reports. This study aims to examine factors influencing the quality of mosque financial reports, including human resource competence, financial management practices, internal control systems, information technology utilization, stakeholder roles, and trustworthiness. Guided by Stewardship Theory, which emphasizes ethical management, the study explores how these factors enhance transparency in mosque financial reporting. A quantitative approach was used, with primary data collected through questionnaires from 21 mosque administrators in Medan City, selected via non-probability convenience sampling. Multiple linear regression analysis was applied to analyze the data. The findings show that financial management practices and trustworthiness significantly affect the quality of financial reports, while human resource competence, internal control systems, information technology utilization, and stakeholder roles have no significant individual impact but collectively do. These results suggest that ethical stewardship and structured financial practices are key to improving report quality. Mosque administrators should prioritize training in financial management and technology adoption to enhance accountability. This study highlights the importance of trustworthiness and offers practical recommendations for improving financial transparency in Medan’s mosques.
Co-Authors , Heriyati Chrisna Andriany Nasution, Nina Buulolo, Meriana Pane, Sanusi Ghazali Panggabean, Ignasius Grendo K Purba, Vebby Anggraeni Novita Sari Rizkina, Miftha Rizkya, Sitta Mutia Sigalingging, Agustina Marlina Br Siregar, Annisa Ramadhani Situmeang, Febyola Crisanta Tamba, Rani Rosya Waldani, Anggi Jumiafitri