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Menampilkan 1–9 dari 9 artikel
An Analysis of Accountability, Compliance, and Regional Financial Management Performance
Dito Aditia Darma Nst
; Rinawati Tumanggor
; Minar Berutu
; Jeff Sibuea
; Antonius Piaman Telaumbanua
International Journal of Management
Vol 3
, No 1
(2026)
Regional financial management in the era of decentralization demands absolute transparency and accountability from local governments to the public. This article is the result of a Public Sector Audit Project aimed at critically analyzing the interrelationship among the three main pillars of auditing: financial accountability, regulatory compliance, and performance effectiveness through the Value for Money framework (3E: Economy, Efficiency, and Effectiveness). The methodology employed is descrip...
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The Effect of Audit Tenure on Audit Quality in Companies Listed on the Indonesia Stock Exchange
Dito Aditia Darma Nst
; Najwa Rahmadini
; Jessica Dwi Yolanda Pandiangan
; Annisa Ramadhani
; Iin Sri Ayu Sihotang
International Journal of Economics, Management and Accounting
Vol 3
, No 1
(2026)
This study aims to analyze the effect of audit tenure on audit quality at PT Wijaya Karya (Persero) Tbk, which is listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the company’s annual reports and financial statements. Data collection was conducted through documentation, while sample selection used purposive sampling. The data analysis me...
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Implementasi Etika Profesi sebagai Upaya Pencegahan Penyalahgunaan Dana dalam Manajemen Keuangan
Anugrah Mardiah Putri
; Dito Aditia Darma Nst
; Dinda Widayanti
; Lutfiah Adinda Azahara
; Juli Arti Waruwu
; Lastri Silaban
; Yesi Rahmawati
Jurnal Bisnis Kreatif dan Inovatif
Vol 2
, No 4
(2025)
Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values among financial practitioners, such as m...
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Professional Ethics in Human Resource Management in the Era of Digital Transformation: Challenges and Opportunities
Dito Aditia Darma Nst
; Ela Diovera Niel
; Lismayana Eryanti Siregar
; Muti Lulu Habibah
; Elveria Melda Sinaga
; Nur Ainun Rahma Lubis
; M Falahul Anshor
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
Digital transformation has significantly reshaped human resource management (HRM) through the adoption of Human Resource Information Systems (HRIS), artificial intelligence (AI), big data analytics, e-learning platforms, and remote work technologies. Although these innovations improve efficiency and decision-making, they also generate ethical challenges related to data privacy, algorithmic bias, transparency, and employee monitoring. This article examines the role of professional ethics in HRM w...
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Village Fund Utilization Based on Good Governance Principles: Empirical Evidence from Indonesia
Proceeding of the International Conference on Economics, Accounting, and Taxation
Vol 2
, No 2
(2025)
This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate t...
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Analysis of the Use of Artificial Intelligence in Preparing Regional Government Financial Reports
Proceeding. of The International Conference on Business and Economics
Vol 2
, No 2
(2024)
The use of artificial intelligence is projected to have a significant impact on the preparation of regional government financial reports, especially in terms of reliability and efficiency. This research aims to analyze the use of AI in preparing regional government financial reports which was previously carried out conventionally and the challenges faced by regional governments in adopting it. This research uses a literature study method to identify trends and findings related to the use of AI i...
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Pengaruh Pertumbuhan Ekonomi Daerah, Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Sumatera Utara
Kajian Ekonomi dan Akuntansi Terapan
Vol 1
, No 3
(2024)
This research aims to examine the influence of regional economic growth, original regional income, general allocation funds, special allocation funds on regional expenditure. The population in this study used 33 regencies/cities in North Sumatra with observations for 4 years from 2018 - 2021. The approach used in this research was an associative approach and the data analysis technique used was Multiple Linear Regression Analysis. The sampling method used in this research is the Census. This res...
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Study of Acceptance of Retribution for Cleaning Services in Pematang Serai Village, Langkat Regency
Proceeding. of The International Conference on Business and Economics
Vol 1
, No 2
(2023)
This study raises the phenomenon of the effectiveness of receiving cleaning service retribution in Pematang Serai Village, Langkat Regency. The reason for this research was that the acceptance of cleaning service retribution for Langkat Regency from 2014 to 2020 was still not optimal and had not been able to reach the targets set each year, so it was necessary to conduct research to measure the effectiveness of receiving cleaning service retribution with an analysis of the principles of good gov...
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Policy Analysis of Collection of Land and Building Tax in Pematang Serai Village, Langkat Regency
Proceeding. of The International Conference on Business and Economics
Vol 1
, No 2
(2023)
This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the communi...
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