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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen Outline Journal of Economic Studies
Lubis, Putri Kemala
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Apakah Belanja Pegawai, Belanja Barang dan Jasa, dan Belanja Modal berpengaruh Pada Pertumbuhan Ekonomi? Mawaddah, Nadiyah; Lubis, Putri Kemala; Fadli, Rizky; Adriansyah, Teguh; Ramadhan, Wahyu
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i3.669

Abstract

Case Study: North Sumatra GRDP (2008-2022). Purpose of the study isto show the impact of labor costs, goods and services costs, and capital costs on the GDP growth rate of North Sumatra province in 2008-2022. The variables used in this study are gross domestic product (GDP) as the dependent variable and labor costs, expenditure on goods and services and capital expenditure as independent variables. The data used in this study are secondary data obtained from the official websites of DPJK and North Sumatra Bureau of Statistics (BPS). The analysis technique used in this study is a multiple regression analysis model processed with evews version 9. Based on the obtained evaluation results, personnel costs, goods, services and capital investments affect the gross national product of North Sumatra.
Analysis of the Implementation of Accrual-Based Government Accounting Standards in the Financial Statements of Medan City Government Lubis, Putri Kemala; Matondang, Khairani; Nababan, Donita Nababan; Sihombing, Nursandi; Barus, Reginta
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/1w5r5t80

Abstract

Purpose: This study aims to analyze the application of accrual-based Government Accounting Standards (GAS) in the financial statements of the Medan City Government. The implementation of accrual-based SAP is the government's effort to improve the quality of transparent and accountable financial reports in accordance with applicable regulations. Methods: The method used in this study is qualitative, using a literature review approach and secondary data obtained from previous research and official data from the Central Statistics Agency (BPS). Results: Accrual-based Government Accounting Standards (GAS) is an accounting system that recognizes revenue, expenses, assets, liabilities, and equity in comprehensive financial reporting, thereby providing a more accurate picture of the financial condition. The results of the study indicate that the implementation of accrual-based SAP in regional government financial reports has generally been successful and in accordance with applicable standards. This is demonstrated by increasingly structured regional financial management and improvements in the transparency and accountability of financial reports. Data on Medan City's regional revenue realization in 2020 also indicates that the regional government has managed its finances quite well to support the implementation of government activities. Conclusions: Thus, the implementation of accrual-based SAP has an important role in improving the quality of local government financial reports and supporting the creation of good governance.
Co-Authors Adriansyah, Teguh Barus, Reginta Fadli, Rizky Matondang, Khairani Mawaddah, Nadiyah Nababan, Donita Nababan Sihombing, Nursandi Wahyu Ramadhan