Garuda - Garba Rujukan Digital

Public Service Information System Analysis On The Sibisa Application Disdukcapil Medan In Improving Transparency And Government Accountability City Area Medan Ashara Putri; Irawan; Fitri Yani Panggabean
International Journal of Society and Law Vol. 2 No. 2 (2024): Agust 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i2.177

This research aims to find out how the public service information system in the Medan Disdukcapil SIBISA application can increase the transparency and accountability of the Medan City regional government. This type of research is descriptive research with a qualitative approach. Data collection methods used include observation, interviews and documentation studies. The data obtained was analyzed descriptively. The research sample consisted of ASN employees of the Medan Disdukcapil with data collection techniques through interviews, document analysis, and observation, as well as data analysis techniques including data reduction, data presentation, and drawing conclusions. The research results show that the SIBISA application is effective in increasing transparency and accountability through easy access to information and document tracking, even though there are obstacles such as lack of training, socialization, system limitations that require physical documents, and less than optimal coordination. The strategic steps taken by the Medan City Dukcapil Department through CASCADING, LAKIP and LRA data show a commitment to improving the transparency and accountability performance of the Medan City regional government.

Unveiling the Impact of Entrepreneurial, Organizational Learning, Innovation, and Customer Orientations on Innovation Performance: A Conceptual Framework Muhammad Dharma Tuah Putra Nasution; Ramadhan Harahap; Irawan; Aulia Ramadhan Tanjung
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6209

This study explores the conceptual framework for understanding how entrepreneurial orientation, organizational learning orientation, innovation orientation, and customer orientation potentially impact innovation performance. Addressing the need for a comprehensive theoretical model, this research aims to clarify the roles of these orientations in fostering innovation within organizations. The study employs a conceptual approach, integrating existing literature to propose a model that outlines the relationships between these orientations and their expected effects on innovation performance. The conceptual framework suggests that entrepreneurial orientation drives innovation performance by creating a proactive and risk-taking environment. Organizational learning orientation is posited to enhance innovation performance through the continuous acquisition and application of knowledge. Innovation orientation is proposed to support innovation performance by emphasizing the development of new ideas and processes. Additionally, customer orientation is expected to improve innovation performance by aligning innovations with customer needs and preferences. This framework offers valuable insights for future empirical research and provides a foundation for understanding how these orientations can be effectively managed to boost innovation. Future studies are encouraged to test this model empirically to validate and refine the proposed relationships.

Analysis of Marketing Mix and Creativity towards MSME Business Development in Medan City Dian Sari; Irawan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.2016

The study aims to explore the influence of Marketing Mix and Creativity on MSME Business Development in Medan Perjuangan". The research method used is a quantitative model, using a questionnaire as a data collection tool distributed to 75 respondents. Data analysis in this study used multiple linear regression analysis with partial (ui t) and simultaneous (F test) testing. The results showed that simultaneously the marketing mix and creativity variables had a positive and significant effect on business development. The results of the study partially marketing mix and creativity have a positive and significant effect on business development. The contribution of the influence of marketing mix and creativity on business development is relatively high at 84.1%. The implications of the results of this study are able to prove that the marketing mix and creativity are very important to be able to increase the business development of MSMEs in Medan city.

Property Industry Financing Behaviour Model for Low-Income Communities (MBR) in Langkat Regency Irawan; Abdi Setiawan; Surya Asih; Nurul Ardika; Priska Gulo
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.2018

This study aims to formulate and estimate three main models to obtain an overview of the demand for property credit at the Low-Income Community (MBR) level. The empirical model used for estimation is Structural Equation Modeling (SEM). The design of this study is quantitative based on explanatory research. The research data were obtained from distributing questionnaires with a sample of 96 respondents. The results of this study prove that Financing Behavior affects Financing Supply. Specifically, the research findings conclude that Financing Behavior can increase Financing Supply. The second hypothesis test proves that Financing Behavior affects Financing Demand. Specifically, the research findings conclude that Financing Behavior can increase Financing Demand. The third hypothesis test proves that planning from Financing Expectations influence on Financing Supply. Hypothesis testing s The fourth proves that planning from Financing Expectations does not affect Financing Demand . Specifically , the research findings m e n y o n g that Financing Expectations have not been able to increase Financing Demand.

Public Service Information System Analysis On The Sibisa Application Disdukcapil Medan In Improving Transparency And Government Accountability City Area Medan Ashara Putri; Irawan; Fitri Yani Panggabean
International Journal of Society and Law Vol. 2 No. 2 (2024): August 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i2.177

This research aims to find out how the public service information system in the Medan Disdukcapil SIBISA application can increase the transparency and accountability of the Medan City regional government. This type of research is descriptive research with a qualitative approach. Data collection methods used include observation, interviews and documentation studies. The data obtained was analyzed descriptively. The research sample consisted of ASN employees of the Medan Disdukcapil with data collection techniques through interviews, document analysis, and observation, as well as data analysis techniques including data reduction, data presentation, and drawing conclusions. The research results show that the SIBISA application is effective in increasing transparency and accountability through easy access to information and document tracking, even though there are obstacles such as lack of training, socialization, system limitations that require physical documents, and less than optimal coordination. The strategic steps taken by the Medan City Dukcapil Department through CASCADING, LAKIP and LRA data show a commitment to improving the transparency and accountability performance of the Medan City regional government.

Analisis Implementasi Penggunaan Aplikasi SIGNAL dalam Mendukung Kepatuhan Wajib Pajak Kendaraan Bermotor Provinsi Sumatera Utara Tarves Tanjugo Malau; Puja Rizqy Ramadhan; Irawan
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.8631

Latar belakang: Penelitian ini bertujuan untuk menganalisis implementasi aplikasi SIGNAL dalam mendukung kepatuhan wajib pajak kendaraan bermotor di Provinsi Sumatera Utara dengan menggunakan kerangka Technology Acceptance Model (TAM). Metode penelitian: Metode yang digunakan adalah penelitian deskriptif kualitatif melalui wawancara mendalam semi-terstruktur terhadap enam informan yang merepresentasikan pengguna lintas kelompok (pemuda, perempuan, senior, dan masyarakat daerah 3T) serta pelaksana kebijakan dari pihak Samsat dan Bapenda Sumatera Utara Hasil penelitian: Hasil penelitian menunjukkan bahwa aplikasi SIGNAL dipersepsikan bermanfaat dan relatif mudah digunakan oleh pengguna kalangan muda dan perempuan, terutama dalam hal efisiensi waktu, kemudahan akses, dan pengurangan kebutuhan untuk datang langsung ke kantor Samsat. Perceived usefulness dan perceived ease of use tersebut mendorong sikap positif terhadap aplikasi dan meningkatkan motivasi kepatuhan pajak. Namun, penerimaan teknologi tidak bersifat homogen. Kelompok senior dan pengguna di daerah 3T menunjukkan sikap lebih skeptis akibat keterbatasan literasi digital, kualitas jaringan internet, serta kekhawatiran terhadap keandalan sistem. Dari perspektif pelaksana kebijakan, sosialisasi yang lebih masif, penguatan infrastruktur, dan peningkatan literasi digital dipandang sebagai prasyarat penting bagi optimalisasi pemanfaatan SIGNAL. Kesimpulan: Secara keseluruhan, penelitian ini menegaskan bahwa SIGNAL berpotensi menjadi instrumen strategis dalam mendorong kepatuhan wajib pajak kendaraan bermotor di Provinsi Sumatera Utara, namun efektivitasnya sangat bergantung pada kesiapan ekosistem sosial, teknologi, dan kelembagaan yang melingkupinya.

Financial Statement Analysis to Assess the Financial Performance of the Government of South Nias Regency 2022–2024 Tri Putrianis Laia; Irawan
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.v6i01.2556

This study aims to analyze the financial performance of the Government of Nias Selatan Regency during the 2022–2024 fiscal years using the Value for Money approach. The research employs a descriptive qualitative method, utilizing secondary data in the form of Budget Realization Reports (LRA) obtained from the Directorate General of Fiscal Balance (DJPK), Ministry of Finance of the Republic of Indonesia. Financial performance is evaluated through six regional financial ratios: Degree of Decentralization, Expenditure Efficiency, Local Own-Source Revenue (PAD) Effectiveness, Regional Financial Independence, Expenditure Harmony, and Financial Growth. The results consistently indicate that the degree of decentralization falls into the “Very Low” category (below 3%), while the level of financial independence is classified as “Extremely Low,” placing the region in an instructive relationship pattern characterized by high dependence on central government transfers. Although PAD effectiveness increased significantly, reaching the “Highly Effective” category in 2024 (227.11%), this achievement was largely driven by the setting of revenue targets that were lower than the actual fiscal potential in the field. In terms of expenditure, financial management is considered “Inefficient” (above 84%) due to the tendency to fully absorb the allocated budget without meaningful savings. Furthermore, the budget structure remains unbalanced, as it is dominated by operational expenditures, while capital expenditure allocation consistently falls into the “Poor” category (below 20%). In conclusion, the fiscal capacity of Nias Selatan Regency remains unstable and requires reforms in budget planning as well as a reorientation toward capital expenditure allocation to foster sustainable regional economic independence.

Analisis Sistem Pengendalian Intern Pemerintah dalam Mendukung Pengelolaan Anggaran di Kantor Camat Medan Selayang Adela Yasmin; Irawan; Miftha Rizkina
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.v6i01.2566

Penelitian ini bertujuan untuk menganalisis penerapan Sistem Pengendalian Intern Pemerintah (SPIP) dalam mendukung pengelolaan anggaran di Kantor Camat Medan Selayang. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Selain itu, metode Analytical Hierarchy Process (AHP) digunakan untuk menentukan prioritas unsur SPIP. Hasil penelitian menunjukkan bahwa penerapan SPIP telah mencakup lima unsur utama dan secara umum berjalan dengan cukup baik. Namun, masih terdapat kendala pada aspek pengelolaan risiko dan kualitas sumber daya manusia. Hasil analisis menunjukkan bahwa unsur informasi dan komunikasi menjadi faktor paling dominan dalam mendukung pengelolaan anggaran, diikuti oleh pemantauan, lingkungan pengendalian, penilaian risiko, dan kegiatan pengendalian. Temuan ini menunjukkan bahwa efektivitas sistem informasi dan komunikasi berperan penting dalam meningkatkan akuntabilitas dan transparansi pengelolaan anggaran.

Pengaruh Keterbukaan Informasi Publik dan Akuntabilitas Terhadap Kinerja Instansi pada Kecamatan Medan Helvetia Kota Medan Nurhalizah; Irawan; Tia Novira Sucipto
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9393

Latar belakang: Penyelenggaraan pemerintahan yang baik menuntut transparansi dan akuntabilitas dalam meningkatkan kinerja instansi. Namun, pada praktiknya masih ditemukan permasalahan seperti rendahnya kualitas pelayanan, keterbatasan SDM, serta belum optimalnya keterbukaan informasi dan akuntabilitas, khususnya di tingkat kecamatan. Metode penelitian: Studi ini memanfaatkan pendekatan kuantitatif melalui metode associative-causal. Pengumpulan data dengan kuesioner skala Likert pada 88 responden memanfaatkan teknik sampling jenuh, lalu dilaksanakan analisis melalui Partial Least Square Structural Equation Modeling (PLS-SEM) memanfaatkan SmartPLS 4.0. Hasil penelitian: Hasil penelitian memperlihatkan bahwasanya keterbukaan informasi publik dan akuntabilitas yang tergolong cukup baik dengan skor rerata masing-masing 3,21 dan 3,24, serta kinerja instansi sebesar 3,22. Secara statistik, akuntabilitas berpengaruh signifikan positif bagi kinerja instansi (? = 0,387; p < 0,05), serta keterbukaan informasi publik turut berpengaruh signifikan positif (? = 0,494; p < 0,05). Model mampu menjelaskan 52,6% variasi kinerja instansi. Kesimpulan: Keterbukaan informasi publik dan akuntabilitas merupakan faktor penting yang secara signifikan meningkatkan kinerja instansi. Semakin tinggi transparansi dan pertanggungjawaban aparatur, maka semakin optimal kinerja instansi dalam memberikan pelayanan publik.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search