PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP INDEKS PEMBANGUNAN MANUSIA PADA KAB./KOTA PROPINSI SUMATERA UTARA

The purpose of this study is to identify and analyze whether General Allocation Fund (DAU), Special Allocation Fund (DAK) and Profit Sharing Fund (DBH) influence simultaneously and partially to Human Development Index (IPM). The analytical method used is multiple regressions by doing classic assumption test method prior to gather the best model research.  These variabel research such as the General Allocation Fund, Special Allocation Fund and Profit Sharing Fund are independent variables and Human Development Index is dependent variable. Research sample is 25 district/city in North Sumatera Province. DAU, DAK and DBH obtained from www.djpkd.depkeu.go.id. The data of Human Development Index obtained from Indonesia Statistics Centre Institution.The results of this study concluded that the General Allocation Fund, Special Allocation Fund and Profit Sharing Fund influence simultaneously to the Human Development Index. The result consistent with research hypothesis. General Allocation Fund, Special Allocation Fund and Profit Sharing Fund have no effect partially to the Human Development Index. The result consistent with research hypothesis

Pengaruh Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Indeks Pembangunan Manusia Pada Kab/ Kota Propinsi Sumatera Utara

The purpose of this study is to test and analyze the influence of special allocation fund, and general allocation fund both simultaneously and partially on the human development index. This study uses secondary data in the form of panel data (pooled data) from 33 districts / cities. The data analysis model used to test the hypothesis in this study is multiple linear regression (Multiple Regression Analysis). The results of statistical testing can be concluded that general allocation fund and special allocation fund affect human development index (HDI) simultaneously. Likewise, the test results prove that general allocation fund partially affects the human development index (HDI). The results of the special allocation fund testing also partially influence the human development index (HDI). This study does not separate the allocation of special allocation fund in fields such as education, health, roads, irrigation, clean water, maritime affairs and fisheries and agriculture. In addition, the allocation of special allocation fund per sector in each region varies depending on the national development priorities determined by the central government and the Regional Government

Data Analitik Audit: Kontribusi Dan Hambatan Pada Praktik Audit

The aim of the study is to determine the contributions and barriers to the use of audit analytical data in audit practice. This study method uses a Systematic Literature Review (SLR) with a bibliometric approach from several relevant journals. The study results reveal that the use of audit analytical data has a positive impact on audit practice, but there are obstacles or barriers to its use such as cognitive bias, inadequate understanding of the use of technology, and implementation costs

IMPELEMENTASI SAK 45 – LAPORAN KEUANGAN NIRLABA PADA MASJID MUHAMMADIYAH KOTA MEDAN

Penelitian ini bertujuan untuk melakukan kajian guna memberikan informasi tentang penerapan akuntansi mesjid di lingkungan mesjid Muhammadiyah di Kota Medan. Selanjutnya akan menyusun rekomendasi aksi kunci/tindakan untuk menyusun laporan keuangan masjid yang sesuai dengan Standar Akuntansi Keuangan (SAK) No. 45. Menurut SAK No. 45 laporan keuangan untuk masjid terdiri dari laporan posisi keuangan, laporan aktivitas, laporan arus kas, dan catatan atas laporan keuangan. Pada umumnya pengurus atau penanggungjawab yang menerima amanat dari masyarakat di sekitar lingkungan masjid, terkait dengan konsep akuntabilitas. Akuntansi sebagai sarana pertanggungjawaban akuntabilitas merupakan bagian yang integral dengan laporan keuangan masjid, sehingga suatu laporan keuangan perlu disajikan oleh masjid sesuai SAK No. 45. Dari hasil pengamatan bahwa umumnya Masjid Muhammadiyah masih menggunakan pendekatan akuntansi berbasis kas. dan belum menerapkan PSAK 45 karena sumberdaya manusia belum mampu menerapkan akuntansi berbasis akrual

Analisis kebijakan program penanggulangan kemiskinan: Implementasi manajemen pemerintahan Kota Tanjung Balai

Purposes - The practice of management is not limited just to business, but also to governmental organizations. One of the implementations of government management is managing poverty alleviation programs. For this purpose, this study aims were to examine the policy of poverty reduction program in Tanjung Balai City, North Sumatera Province. Methods - The approach in this research was applied using the quantitative paradigm. Data were compiled through interviews and questionnaires to stakeholders, including executives, legislators and community leaders. Analysis of research data using descriptive analysis technique with Analytical Hierarchy Process (AHP) method. Findings - The research findings show that poverty alleviation in Tanjung Balai has the following priorities: First priority, investment field in the health industry. The second priority, social assistance. A third priority, empowerment of communities and small business. Keywords - Policy, Poverty, Governmental Management.Purposes - The practice of management is not limited just to business, but also to governmental organizations. One of the implementations of government management is managing poverty alleviation programs. For this purpose, this study aims were to examine the policy of poverty reduction program in Tanjung Balai City, North Sumatera Province. Methods - The approach in this research was applied using the quantitative paradigm. Data were compiled through interviews and questionnaires to stakeholders, including executives, legislators and community leaders. Analysis of research data using descriptive analysis technique with Analytical Hierarchy Process (AHP) method. Findings - The research findings show that poverty alleviation in Tanjung Balai has the following priorities: First priority, investment field in the health industry. The second priority, social assistance. A third priority, empowerment of communities and small business. Keywords - Policy, Poverty, Governmental Management

Analisis kebijakan program penanggulangan kemiskinan: Implementasi manajemen pemerintahan Kota Tanjung Balai

Purposes - The practice of management is not limited just to business, but also to governmental organizations. One of the implementations of government management is managing poverty alleviation programs. For this purpose, this study aims were to examine the policy of poverty reduction program in Tanjung Balai City, North Sumatera Province. Methods - The approach in this research was applied using the quantitative paradigm. Data were compiled through interviews and questionnaires to stakeholders, including executives, legislators and community leaders. Analysis of research data using descriptive analysis technique with Analytical Hierarchy Process (AHP) method. Findings - The research findings show that poverty alleviation in Tanjung Balai has the following priorities: First priority, investment field in the health industry. The second priority, social assistance. A third priority, empowerment of communities and small business. Keywords - Policy, Poverty, Governmental Management.Purposes - The practice of management is not limited just to business, but also to governmental organizations. One of the implementations of government management is managing poverty alleviation programs. For this purpose, this study aims were to examine the policy of poverty reduction program in Tanjung Balai City, North Sumatera Province. Methods - The approach in this research was applied using the quantitative paradigm. Data were compiled through interviews and questionnaires to stakeholders, including executives, legislators and community leaders. Analysis of research data using descriptive analysis technique with Analytical Hierarchy Process (AHP) method. Findings - The research findings show that poverty alleviation in Tanjung Balai has the following priorities: First priority, investment field in the health industry. The second priority, social assistance. A third priority, empowerment of communities and small business. Keywords - Policy, Poverty, Governmental Management

Pengaruh Kompetensi, Independensi dan Profesionalisme terhadap Salah Saji Material pada Kantor Akuntan Publik di Kota Medan

Penelitian ini bertujuan untuk mengetahui persepsi dari auditor mengenai tanggung jawab dalam salah saji material, ada tiga variabel yang digunakan untuk menguji persepsi yaitu kompetensi, indepedensi dan profesionalisme. Data yang digunakan dalam penelitian ini adalah data primer yaitu dalam bentuk kuesioner dengan menggunakan pertanyaan terbuka dan tertutup yang dinyatakan dalam dengan skala likert 1 sampai 4. Populasi yang digunakan dalam penelitian ini menggunakan teknik random sampling dan diperoleh jumlah sampel sebanyak 82 auditor, dengan total kuesioner yang bisa digunakan sebanyak 36 kuesioner. Hasil dari penelitian ini menunjukkan bahwa kompetensi tidak berpengaruh terhadap salah saji material dengan nilai signifikansi 0.495, independensi juga tidak berpengaruh terhadap salah saji material dengan nilai signifikansi 0,257, dan profesionalisme juga tidak berpengaruh tehadap salah saji material dengan nilai signifikansi 0.095. Hal ini disebabkan karena auditor yang mengisi angket masih junior sehingga ketiga variabel tidak berpenagruh terhadap salah saji material