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, Oktarini Khamilah Siregar
Faculty Of Social And Science, Universitas Pembangunan Panca Budi Medan, Indonesia
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ANALISIS EFISIENSI DAN EFEKTIVITAS PEMANFAATAN DANA BELANJA DAERAH DI UPT BALAI LATIHAN KERJA DELI SERDANG Fitri Yani Panggabean; Oktarini Khamilah Siregar; Abdul Aziz Suendar Nasution
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This study aims to determine how much the level of expenditure and the level of efficiency used by Deli Serdang Technical Implementation Unit in 2015-2017. The research method uses descriptive research. The type of data used is qualitative data. The data source of this research is the target and the realization of APBN funds in the year 2015-2017 obtained from the Deli Serdang Technical Training Center. This study uses descriptive data analysis techniques that begin by collecting information through interviews, data reduction, data presentation and at the end of making by concluding. The place of research was carried out at the Deli Serdang Technical Training Center. The study period starts from January 2019 until completion. The data of this study are secondary data. The analysis shows the level of efficiency seen in 2015 that is 86.57% and in 2016 decreased by 88.69% then in 2017 decreased by 89.25% seen from the percentage level shows the criteria are quite efficient by increasing the percentage level shows increasingly efficient. And the level of importance shows that it has been effectively seen in 2015 by 97.22% and in 2016 decreased by 93.50% then in 2017 it increased by 97.31% seen from the percentage level indicating the effective criteria. Because the greater the percentage shows more effective.
ANALISIS KINERJA KEUANGAN DAERAH BERBASIS RASIO DAN PERTUMBUHAN EKONOMI PADA PEMERINTAH KABUPATEN DAN KOTA SUMATERA UTARA (STUDI KASUS MEBIDANGROKAT) Oktarini Khamilah Siregar; Fitri Yani Panggabean
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Kemajuan suatu daerah terlihat dari perkembangan pertumbuhan ekonomi dan pendapatan daerah. Perlunya pengelolaan keuangan daerah berdasarkan 3E (Efisien, Efektif dan Ekonomis) agar Pemerintah Kabupaten dan Kota di Sumatera Utara dapat lebih mandiri dan tidak ketergantungan terhadap pemerintah pusat dalam membangunan daerahnya. Meskipun kondisi geografik wilayah Pemerintah Kabupaten dan Kota berbeda-beda, tetapi memiliki potensi alam yang bisa dikelola dalam menghasilkan pendapatan daerah dan pertumbuhan ekonomi. Pengelolaan keuangan yang akuntanbilitas dan transparan sangat perlu diterapkan dalam meningkatkan pertumbuhan pendapatan daerah di Pemerintah Kabupaten dan Kota Sumatera Utara. Jadi pemerintah kabupaten dan kota harus segera membuat kebijakan dalam pengelolaan keuangan daerah yang optimal.
ANALISIS KINERJA KEUANGAN DAERAH BERBASIS RASIO PADA PEMERINTAH KABUPATEN DAN KOTA SUMATERA UTARA ( STUDI KASUS MEBIDANGROKAT) Oktarini Khamilah Siregar; Fitri Yani Panggabean
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Local governments are very important to evaluate the budget realization report, with the aim of being able to measure the financial performance of the local government each period, so that the Government is encouraged to improve its performance the following year. The government of Regency and city in North Sumatra in the case of Mebidangrokat showed that the ratio of regional financial independence is very significant in increasing the ratio of regional expenditure to PDRB. Local governments should be able to conduct regional financial management planning with the 3E program, as each region has a different geographical, cultural and culture form so that the government's goal in regional financial management is on target.
The Effect of Financial Ratios on Stock Prices In Food and Beverage Companies on IDX Oktarini Khamilah Siregar; Rini Doriawaty
Accounting and Business Journal Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i2.4014

Abstract

This study aims to prove the effect of Return On Equity (ROE), Dividend Payout Ratio (DPR) and Earning Per Share (EPS) on Share Prices on Food and Beverage Companies listed on the Indonesia Stock Exchange (BEI) from 2014-2018. In this study the method used is panel data regression, using the Chow Test and Hausman Test and the Fixed Effect model which is the best to use in this study. The results showed that Return On Equity (X1) had a positive and partially significant effect on Stock Prices (Y), Dividend Payout Ratio (X2) variables did not have a partially significant positive effect on Stock Prices (Y), and Earning Per Share (X3) variables a negative and significant effect partially on Stock Prices (Y). Share prices reflect the value of a company, if the company achieves good performance, then the company's shares will be much in demand by investors. The good achievements of the company can be seen from the financial statements that describe the company's financial performance.
PERTUMBUHAN EKONOMI DAN KINERJA KEUANGAN DAERAH BERBASIS RASIO TERHADAP KESEJAHTERAAN MASYARAKAT PADA PEMERINTAH KOTA / KABUPATEN DI SUMATERA UTARA Oktarini Khamilah Siregar; Junawan Junawan
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 5 (2022): NUSANTARA :Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i5.2022.1933-1944

Abstract

Kesejahteraan Masyarakat merupakan tingkat kemakmuran penduduk suatu daerah atau negara dalam memenuhi kebutuhan hidup masyarakat. Kesejahteraan masyarakat dapat diukur melalui dua faktor yaitu tingkat pengangguran (ketimpangan tenaga kerja) dan tingkat kemiskinan (ketimpangan pendapatan). Selama masa covid19 pemerintah daerah mengalami penurunan kesejahteraan masyarakat secara dratis. Indikator dalam meningkatkan kesejahteraan masyarakat selain dari segi makroekonomi perlu untuk diteliti dari segi financial. Tujuan penelitian ini untuk menguji Rasio Kemandirian Keuangan Daerah, Ketergantungan Keuangan Daerah, Analisis Pertumbuhan Pendapatan Daerah, Rasio Belanja Daerah terhadap Produk Domestik Regional Bruto dan Rasio Utang Daerah terhadap Produk Domestik Regional Bruto berpengaruh terhadap Kesejahteraan Masyarakat pada Pemerintah Kota/Kabupaten di Sumatera Utara. Metode penelitian dengan pendekatan asosiatif kausal dengan data panel. Sampel penelitian berupa data panel dari 32 Pemerintah Kota dan Kabupaten selama tahun 2019 sampai dengan 2020.  Hasil penelitian ini menggunakan Model Fixed Effect, menunjukkan hasil secara parsial bahwa Rasio Kemandirian Keuangan Daerah berpengaruh negatif terhadap Kesejahteraan Masyarakat,  Rasio Utang Daerah terhadap Produk Domestik Regional Bruto, Produk Domestik Regional Bruto dalam Harga Konstan  berpengaruh positif terhadap Kesejahteraan Masyarakat. Kemudian Ketergantungan Keuangan Daerah, Analisis Pertumbuhan Pendapatan Daerah, Rasio Belanja Daerah terhadap Produk Domestik Regional Bruto tidak berpengaruh positif terhadap Kesejahteraan Masyarakat pada Pemerintah Kota/Kabupaten di Sumatera Utara. Kebijakan Pemerintah daerah sangat perlu dilakukan dalam mengevaluasi kinerja keuangan daerah seperti membuat pembayaran pajak dan retribusi daerah secara sistem online, karena kemajuan teknologi sepenuh digunakan dalam memperbaiki manajemen keuangan daerah pemerintah Kota dan Kabupaten demi meningkatkan pertumbuhan ekonomi dan akhir mewujudkan masyarakat yang sejahtera.
Regional Original Revenue, Regional Expenditure, Economic Growth and Human Development Index (City/Regency Government in North Sumatra Province) Oktarini Khamilah Siregar
Economics, Business and Management Science Journal Vol 2, No 2 (2022): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v2i2.252

Abstract

The Human Development Index is an indicator of the success of local governments in improving the welfare of their people. The HDI in the city/district government of North Sumatra Province is only the Medan City government which has a very high category of 80 percent based on the UNDP assessment. The study wanted to test Regional Original Income, Regional Expenditures and Economic Growth the effect on HDI in City and Regency Governments in North Sumatra using a research method with a causal associative approach. The research sample uses panel data from 32 City and Regency Governments during 2019 to 2020. The results show that Regional Original Income and Economic Growth have not been able to increase HDI, while Regional Expenditures can increase HDI in City and Regency Governments in North Sumatra. However, regional spending has not been fully utilized properly in increasing the HDI. It is necessary to increase regional original income by opening up investment in the region and by stimulating regional original income and increasing economic growth so that the quality of human resources increases.
An Analysis of the Health of SOE Bank (Conventional) With the Methodcamels Listed on BEI Dessy Adriana Pakpahan; Rahima Boru Purba; Oktarini Khamilah Siregar
SIASAT Vol. 7 No. 4 (2022): Siasat Journal, October
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/siasat.v7i4.136

Abstract

This study aims to test and analyze the soundness of state-owned banks using the Capital, Assets, Management, Earning and Liquidity methods and sensitivity to market risk listed on the Indonesia Stock Exchange for the 2018-2020 period. This type of research is descriptive qualitative. The population of this study is state-owned banks listed on the Indonesia Stock Exchange from 2018 to 2020. The sampling method is census. The results showed that the soundness of Bank Negara Indonesia (Persero), Tbk, the soundness of Bank Rakyat Indonesia (Persero), Tbk, Bank Mandiri (Persero), Tbk, State Savings Bank (Persero), Tbk calculated by the CAMELS method as a whole showed that Healthy predicate.
Post-Covid-19 Disposible Income Resistance Against Community Welfare In Regency Aceh Singkil Rosliana Rosliana; Oktarini Khamilah Siregar; Hasrul Azwar Hasibuan; Rahmat Hidayat; Samrin Samrin; Suhendi Suhendi; Ade Novalina
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.663

Abstract

The purpose of the study was to examine how much resilience the community's disposable income was due to COVID-19, and the factors for increasing farmer productivity in Tanah Bara Village, Gunung Meriah District based on the SEM model. The main problems studied are the decline in the resilience of disposable income due to lack of capital in opening wider agricultural land, soil fertility which is increasingly polluted which causes unable to cultivate crops, narrow land cannot increase the area of ​​land owned, seed quality is not good. which causes crop failure or poor yields, the number of plant pests that cause death and does not produce and the lack of human resources in agricultural and plantation management The analytical model used in Confirmatory Factor Analysis (CFA) to see the causal effect of several independent variables, namely the quality of fertilizer , capital, soil fertility, seed quality, technology, pests, number of workers to increase farmer productivity in Tanah Bara Village, Gunung Meriah District. The results showed that there were 3 factors that influenced the income and welfare of the community, namely factor 1 which consisted of the quality of fertilizer, capital, soil fertility and labor. Factor 2 which consists of seed quality and technology and factor 3 which consists of pests.
QUALITY BASED PRODUCTIVITY OF FERTILIZER, TECHNOLOGY AND CAPITAL Rosliana Rosliana; Oktarini Khamilah Siregar; Rusiadi Rusiadi; Ade Novalina; Bhaktiar Efendi; Lia Nazliaan Nasution; Suhendi Suhendi; Diwayana Putri Nasution
Proceeding of The International Conference on Economics and Business Vol. 1 No. 1 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i1.183

Abstract

The research objective was to determine the effect of the quality of fertilizer, technology and capital on the productivity of the people in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency. The population in this study was the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, totaling 198 people, then the determination technique was purposive random sampling. The data collection technique used a questionnaire with a Likert measurement scale. The results of multiple regression analysis are Y = 7.772 + 0.257X1 + 0.1932 + 0.348X3 + e which shows the quality of fertilizer, technology and capital have a positive and significant effect on the productivity of the people. While the results of the test (t) or partial test show that the quality of fertilizer has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.359 > t table 2.034, the technology variable has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.137 > t table 2.034, and capital also has a positive and significant effect on the productivity of the people where it can be seen that the value of t count = 2.533 > t table 2.034. Then the coefficient of determination (R2) is 0.823 (82.3%). So that it can be said that 82.3% of the variation in the dependent variable, namely the quality of fertilizer, technology and capital in the model has contributed to the productivity of the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, while the remaining 17.7% is influenced by other variables outside the model
The Effect of Good Corporate Governance on Profit Management (Case Study: Transportation Companies Listed on the IDX) Oktarini Khamilah Siregar; Alditra Dwiky Junidwan
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.210

Abstract

Financial statements have the objective of presenting information related to financial condition and position, performance and changes in financial position that provide benefits to a large number of users of financial information, particularly profits that have been obtained. Finance is information that shows the company's achievement in generating profits. Earnings information is a part / component of the company's financial statements that aims to inform management performance, helping to estimate representative earnings capacity in the long term. This study aims to determine the effect of Independent Commissioners, Audit Committee, Institutional Ownership, Auditor Quality and Profitability on earnings management in transportation companies listed on the Indonesia Stock Exchange. This type of research is a causal quantitative research located on the Indonesia Stock Exchange (IDX) which is accessed through www.idx.co.id with a sample size of 5 companies during the 2015-2019 period using panel data linear regression analysis. The results showed that through the Chow and Hausman tests the fixed effects model (FEM) was used. The results of the t test show that partially the Independent Commissioner, Audit Committee, Institutional Ownership, Auditor Quality have an effect on Earning Management. Simultaneously the Independent Commissioner, Audit Committee, Institutional Ownership, Auditor Quality have an effect on Earnings Management.
Co-Authors Abdul Aziz Suendar Nasution Ade Novalina Alditra Dwiky Junidwan Bhaktiar Efendi Dessy Adriana Pakpahan Dinda Rizki Sakinah Kasim Diwayana Putri Nasution Fitri Yani Panggabean Hasrul Azwar Hasibuan Junawan Junawan Lia Nazliaan Nasution Lili Puteri Handayani M. Farhan Lubis Puja Rizqy Ramadhan Rahima Boru Purba Rahmat Hidayat Rini Doriawaty Rosliana Rosliana Rosliana Rosliana Rusiadi, Rusiadi Samrin Samrin Suci Pratiwi Suhendi Suhendi Vina Arnita Yurika Aulia