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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat Economics and Digital Business Review Transekonomika : Akuntansi, Bisnis dan Keuangan Asian Journal of Management Analytics International Journal of Integrative Sciences
Tripriyono, Agus
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ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS PADA SDS ADVENT 6 MEDAN Simamora, Amoy Dameria; Maisyarah, Renny; Tripriyono, Agus
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 2 (2024): March 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.624

Abstract

The purpose of this research is to delve into the practices related to the implementation of accountability and transparency principles in the management of school operational assistance (BOS). The independent variables used in this study include key aspects of accountability, including financial reporting, fund utilization, school accountability in managing BOS funds, as well as transparency, which includes the extent to which information is open to parents or school supervisory bodies, and school characteristics. Meanwhile, the two dependent variables considered are the efficiency of BOS fund utilization and the school's ability to comply with guidelines and regulations in the management of BOS funds. This research uses a qualitative descriptive analysis approach, relying on qualitative data obtained from interviews and financial report analysis. The data used in this study are secondary in nature, including information from various sources related to the management of BOS funds in various schools. Through this approach, the research aims to delve deeper into the practices related to accountability and transparency in the management of BOS funds, and to provide a more comprehensive understanding of how these principles are applied in practical contexts.
Analisis Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Belanja Daerah Pada Kabupaten/Kota Provinsi Sumatera Utara Periode 2018-2020 Wulandari, Pristy; Ramadhan, Puja Rizqy; Tripriyono, Agus
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Sumatera Utara selama periode 2018–2020. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi penelitian ini mencakup 33 kabupaten/kota, dan teknik sampling yang digunakan adalah sampel jenuh, sehingga diperoleh total 99 observasi (33 kabupaten/kota × 3 tahun). Data yang digunakan merupakan data sekunder, diperoleh dari Laporan Realisasi APBD Kabupaten/Kota Provinsi Sumatera Utara yang diakses melalui situs resmi Badan Pusat Statistik (www.bps.go.id). Data dianalisis menggunakan perangkat lunak SPSS Versi 25. Teknik analisis yang diterapkan meliputi analisis statistik deskriptif, uji asumsi klasik (uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi), analisis regresi linier berganda, serta uji hipotesis (uji parsial (uji t), uji simultan (uji F) dan koefisien determinasi (R²)). Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Alokasi Umum, baik secara simultan maupun parsial, berpengaruh positif dan signifikan terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Sumatera Utara selama periode 2018–2020.
The Influence of Audit Quality and Profitability on Profit Management with Good Corporate Governance as Moderation in Construction Companies Listed on the Indonesia Stock Exchange (BEI) Junidwan, Alditra Dwiky; Purba, Rahima Br; Tripriyono, Agus
Asian Journal of Management Analytics Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i2.8549

Abstract

By using this research, we try to test empirically, using good corporate governance as a moderating variable, how much influence audit quality and profitability have on earnings management in construction companies listed on the Indonesia Stock Exchange between 2018 and 2022. After five years of observation, the sample consisted of 21 companies obtained through purposive sampling, resulting in a total of 105 data points for this lesson. We used Eviews 9 to perform panel data regression analysis, goodness of fit tests, and classical assumption tests. According to research, audit quality and profitability influence earnings management in construction companies listed on the Indonesia Stock Exchange for the 2018–2022 period. Trade. Taken together, audit quality and profitability impact the earnings management of public construction companies.
Transformasi Digital Perpajakan melalui CTAS dan Implikasinya terhadap Transparansi serta Efisiensi Layanan di RRI Medan Wiraditha, Gabriela; Tripriyono, Agus
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

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Abstract

Direktorat Jenderal Pajak (DJP) menerapkan Core Tax Administration System (CTAS) sebagai strategi intensifikasi untuk meningkatkan transparansi dan efisiensi layanan perpajakan. Penelitian ini bertujuan untuk menggambarkan implementasi CTAS di LPP RRI Medan, serta menelaah dampaknya terhadap layanan publik, tantangan pelaksanaan, dan faktor-faktor pendukung keberhasilan sistem. Metode yang digunakan bersifat kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi, yang dianalisis secara tematik. Hasil penelitian menunjukkan bahwa implementasi CTAS dilakukan secara bertahap melalui perencanaan, pelatihan SDM, dan penerapan teknis sistem. CTAS terbukti meningkatkan keterbukaan data dan kecepatan layanan. Namun, tantangan seperti resistensi perubahan, keterbatasan kompetensi digital, serta kurangnya koordinasi internal masih menjadi hambatan. Dukungan dari DJP berupa pelatihan berkelanjutan dan peningkatan infrastruktur digital terbukti memperkuat adopsi sistem ini. Temuan ini menegaskan bahwa CTAS berperan penting dalam transformasi digital sistem perpajakan, khususnya dalam memperkuat efisiensi dan akuntabilitas layanan.
Implementation Of Government Accounting Standards And Internal Control In Improving The Quality Of Financial Reports At SMK Negeri 1 Patumbak Mendrofa, Sabar Jaya; Siregar, Oktarini Khamilah; Tripriyono, Agus
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.
Financial Performance Analysis in Government Langkat Regency Lestari, Putri Dwi; Tripriyono, Agus
International Journal of Integrative Sciences Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i8.11217

Abstract

This study aims to analyze the financial performance of the Langkat Regency Government from 2018 to 2022 using several relevant financial ratios. The ratios that will be used include the Decentralization Degree Ratio, Regional Financial Independence Ratio, PAD (Regional Original Income) Effectiveness Ratio, and Expenditure Efficiency Ratio. The method used in this study is quantitative research with a descriptive approach. This means that the study will rely on secondary data in the form of budget realization reports from the Langkat Regency Government for the 2018-2022 period. The data analysis technique used is quantitative descriptive, which will help describe and analyze financial performance based on the ratios that have been mentioned. The results of this study indicate that the average value is 6.9% where the Decentralization Degree Ratio of the Langkat Regency Government is in the "very low" criteria, the average value is 8.36%, the Regional Financial Independence Ratio is categorized as "very low", the average value of 100.8% places the PAD Effectiveness Ratio in the "very effective" category and the average value of 89.94%, the Expenditure Efficiency Ratio is classified as "efficient"
MEMBENTUK KARAKTER ANTI KORUPSI PADA GENERASI MUDA DI SMAN 1 PANGURURAN Br Purba, Rahima; Tripriyono, Agus; Suci Pratiwi, Moratia; Natalia, Lidya
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
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba Br Purba, Rahima Junidwan, Alditra Dwiky Lestari, Putri Dwi Maisyarah, Renny Mendrofa, Sabar Jaya Natalia, Lidya Ramadhan, Puja Rizqy Simamora, Amoy Dameria Suci Pratiwi, Moratia Wiraditha, Gabriela Wulandari, Pristy