Erlina Erlina

• Professor
• University of North Sumatra

This study examines the factors influencing forensic accountants in ensuring the quality of the audit in the calculation of state financial losses (ACSFL) to support corruption court proceedings in Indonesia, which is strictly confidential and not for public disclosure. This study employs a quantitative method with descriptive statistical analysis...

Energy resources are a crucial component of economic and social growth in Indonesia. Energy businesses are a significant part of the national economy, and their performance directly affects the stability of energy supply, economic stability, and the attainment of sustainable development objectives. application of the TOPSIS method (Order Preference...

This study aims to examine the effect of village government competence, community participation and utilization of information technology on accountability in villages in the Langkat Regency area. This research design is associative quantitative research. Data collection using a questionnaire with 244 respondents consisting of Planning, Budgeting,...

This study aims to explain how language plays a significant role in improving the performance of regional development banks in Indonesia. The method used was qualitative with a questionnaire instrument involving 6 regional development banks in Indonesia. Some of the main findings are 24 statements were found, 19 of which fall into 5 categories, nam...

Study This aiming For test and prove in a way empirical influence variable independent that is liquidity, capital structure, turnover receivables, and growth sale to variable dependent that is profitability with CSR as variable moderation. Method research used is study quantitative with using data from report finances sourced from from www.idx.co.i...

One of the leading indicators for improving fraud detection capability is the evaluation of the implementation of risk management and risk-based internal audit and information technology systems. This study aims to evaluate how risk management and risk-based internal audits influence fraud detection capabilities in local government when integrated...

The goal of this research is to investigate the variables applying accounting standards, internal control, using information technology, and the caliber of human resources that impact the caliber of local government financial reporting. Using the literature review method, this research examines various journals, articles, and books related to the t...

The research aims to assess forensic accountants' determinants of the audit quality to calculate state financial losses (APKKN) related to corruption case in Indonesia. The locus are forensic accountants at BPKP who have experienced in trials of corruption. The lawsuit risks for organizations and individual are part of the major risk in conducting...

This study aims to compare the pre-post M&A financial performance of non-financial companies listed on the Indonesia Stock Exchange (IDX) in the 2-year period before mergers and acquisitions (M&A), in the year of M&A, and 2 years after M&A. Performance was measured using Economic Value Added (EVA), Market Value Added (MVA), and financial ratios. Th...

This study aims to determine the effect of audit quality, namely audit tenure, audit rotation, and audit fees on audit quality in financial sector companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether the audit committee can be used as a moderating variable in the model. The type of data used in th...

The supervision quality produced by the Financial and Development Supervisory Agency in Indonesia still needs to be improved, as evidenced by the trend of corruption cases from 2019 to 2020. This research aims to test and analyze the impact of various factors such as Experience, Competence, Motivation, and Auditor Professional Skepticism on Supervi...

This study aims to determine the effect of intellectual capital, leverage, and company size on profitability and their impact on company value in the food and beverage sub-sector. This research is quantitative empirical research using hypothesis research that examines the significant influence and direction of the direct and indirect relationship b...

The North Sumatra Regional Government has a significant responsibility in organizing effective and accountable governance for the welfare of its people. The implementation of internal control (ICI) is crucial in achieving this goal. Effective internal control can help optimize resource management and prevent fraud and abuse of power. This study exa...

The objective was to do an analysis of how intellectual capital could have a competitive advantage for sustainability business performance in the Riau islands. This research utilized human capital, organizational capital, and customer capital to create intellectual capital. There were 179 respondents to answered the questionnaire. The study employe...

The aim of this research is to analyze the impact of the Family Hope Program (PKH) social assistance on the welfare of the population in Sei Rampah District, Serdang Bedagai Regency; to examine the influence of PKH mentoring on the welfare of the population in Sei Rampah District, Serdang Bedagai Regency; to assess the impact of PKH facility servic...

Objective: This research analyzes the determinants of budgetary participation's effect on financial performance through Dalihan Natolu's leadership style in 4 districts in the Toba Caldera region and conducts a descriptive economic analysis of social and economic indicators in 7 districts post-Regional Autonomy and Fiscal Decentralization. Analyze...

This study intends to test and analyze whether the variables of Implementation of Risk Management, Quality of Human Resources, and Workload affect the Auditor's Ability to Detect Fraud either partially or simultaneously. The population of this study are internal auditors in provinces, districts and cities in North Sumatra. The method used is a surv...

The purpose of this training is to carry out a Feasibility Study Analysis which includes an Internal Rate of Return (IRR) analysis, Payback Period and loan repayment analysis to the Buluh Cina Village government, Hamparan Perak Subdistrict, Deli Serdang and provide training on digital financial reports. Methods The training provided to the resident...

This study examines the policy of implementing non-cash transactions in local governments in Indonesia. 339 respondents are actors in local government spending. The data is processed with SmartPLS. The results of data analysis show that the implementation of the Non-Cash Transaction variable is carried out modestly and reduces fraud in local govern...

The purpose of this article is to describe the Karo Regency tourism development plan based on the results of an evaluation of local wisdom-based regional development. For this reason, it is necessary to propose the development of natural tourism areas which of course reduce air pollution and increase natural sustainability, such as large forest par...

Establishing robust Special Economic Zones within the determined territorial boundaries of the Republic of Indonesia is crucial for attracting increased investments, fostering industrial growth, and optimizing economic activities with high value, propelling the nation's economic development forward. This study determines the effects of foreign dire...

The purpose of this research to examine of organizational size and human capital to the organizational performance mediated by perceived environmental uncertainty in manufacturing companies Indonesia. The typology of this research is descriptive statistic where the test is carried out using Structural Equation Model analysis with a formative approa...

This study aims to examine and analyze the effect of Profitability, Liquidity, Free cash flow, and firm size on Firm Value through Capital Structure as an intervening variable in mining companies listed on the Indonesia Stock Exchange. The population of this study is all mining companies listed on the Indonesia Stock Exchange for the period 2014-20...

This study aims to examine and analyze the factors that influence bond ratings on companies listed on the Indonesia Stock Exchange with the research period from 2018 to 2020. This study uses the variables of leverage ratio, liquidity, profitability, company size and operating cash flow. as independent variable, and audit quality variable as moderat...

Purpose : This study examines the impact of labor input, construction costs, and building permits on production construction. Theoritical Framework : Nowadays, construction projects are growing. Construction projects require serious management because the larger the project, the more complex the dependence on one job to another in order to achieve...

This study aims to determine the effect of Corporate Social Responsibility (CSR) Disclosure and Good Corporate Governance (GCG) proxied through the Audit Committee, Independent Commissioners and Institutional Ownership on Firm Value through Financial Performance as a mediating variable. The population of this study is all oil palm plantation compan...

The objectives of this study are to: 1. Analyze the effect of Regional Original Income on the level of poverty in the Regency/City of North Sumatra Province. 2. Analyzing the effect of the General Allocation Fund on the poverty level in the Regency/City of North Sumatra Province. 3. Analyzing the effect of the Special Allocation Fund on the poverty...

The purpose of this study is to: 1) Analyze the effect of regional spending on economic growth in the Regency/City of North Sumatra Province whether it has a significant positive effect partially. 2) Analyzing the effect of investment on the economic growth of the Regency/City of North Sumatra Province whether it has a significant positive effect p...

This study aims to examine whether there is an effect of Loan to Deposit ratio (LDR), Non Performing Loan (NPL), Return on Assets (ROA), Net Interest Margin (NIM), Operating Expenses on Operating Income (BOPO) and Good Corporate Governance ( GCG) either directly or indirectly through the Capital Adequacy Level (CAR) on the Price of Stock. The popul...

Regional development strategy emphasizes economic growth, then growth and employment opportunities, growth and equity, emphasis on basic basic need approach, growth and the environment and sustainable development . Regional development that can cause spatial changes in urban areas will encourage population growth, thus forming a new social and cult...

This study aims to examine the impact of implementing government accounting standards on the quality of the financial statements of the North Sumatra Provincial Government. This study uses a descriptive quantitative approach, which explains in the form of tables and graphs the condition of objects and research results with the help of simple regres...

In achieving good corporate performance, the business environment demands to establish a division designed to carry out monitoring with the aim of increasing value and improving company operations. Operational control can help monitoring activities because the auditor will see how far the organization's goals have been achieved and whether the comp...

This research aims to find out the role of community and village empowerment agencies in the development of BUMDes in North Labuhanbatu Regency. As an office that handles about villages, community and village empowerment agencies have the task of carrying out training, coaching, and mentoring to the development of BUMDes. The formulation of this re...

This study focuses on the role of cashless transactions in mediating the relationship between these factors and local government spending fraud. Researchers conducted literature searches, observations, and interviews with respondents and obtained baseline data through the distribution of questionnaires. Respondents to this survey are civil servants...

Many cases of fraud in the form of corruption and bribery are findings of external examinations. It shows internal supervision is not sufficient. The internal supervision of companies and local governments have not been able to detect fraud. In this study, we suspect the internal auditors' workload, which makes their ability to detect fraud poor. I...

Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah Pengaruh Partisipasi Penyusunan Anggaran, Budaya Organisasi dan Evaluasi Anggaran terhadap Kinerja Manajerial. Penelitian ini juga akan menguji variabel Gaya Kepemimpinan yang dijadikan sebagai variabel pemoderasi dalam model penelitian. Populasi dalam penelitian ini adalah pada Bank...

Tax is a citizen's obligation which is a form of service to the state whose reciprocity is not directly felt by taxpayers who are dynamic and follows the development of the country's social and economic life. The role of tax is very important as one of the backbones of state revenue, namely the source of government funds to carry out development bo...

Government good quality financial report becomes an important indicator in assessing the financial performance of the entity. This research was quantitative-qualitative study used primary data sourced from the questionnaire. Data was processed using multiple linear regression. The results showed that there was a positive and significant influence o...

Kinerja guru di SMA Negeri 3 Gunungsitoli belum maksimal, dimana masih terdapat guru yang belum mampu untuk mengelola kelas dengan baik, dimana mayoritas guru masih menggunakan cara klasik dalam mengajar yakni hanya menggunakan metode ceramah, diskusi dan penugasan. Pembelajaran cenderung membosankan bagi siswa karena bersifat monoton dan tidak men...

The purpose of this research is to know the influence of Uncertainty Macroeconomic and demographic factors such as Population, Gross Domestic Product, Government Sukuk and Sharia Mutual Funds to The Investment Yield Sharia Insurance in Indonesia. The method of research using a causal research design in Indonesia Sharia Insurance. The data used are...

This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approa...

Efecto de la rendición de cuentas, la transparencia y la supervisión en el rendimiento del presupuesto HARNOVINSAH Este trabajo está depositado en Zenodo: DOI: http://doi.org/10.5281/zenodo.4009622 RESUMEN Esta investigación tiene como objetivo examinar el efecto de la rendición de cuentas, la transparencia y la supervisión en el rendimiento presup...

Penelitian ini adalah penelitian replikasi dari penelitian yang dilakukan oleh Herda & Lavelle (2012) yang meneliti tentang komitmen organisasi auditor, kelelahan (burnout) dan keinginan untuk pindah (turnover intention). Penelitian replikasi yang kami lakukan adalah sebuah alternatif pengukuran komitmen yang telah dikonsep dan telah divalidasi sec...

p> This study aims to determine the impact of the COVID-19 pandemic on the Indonesian economy. Until this research was written, 93 countries were found infected with COVID-19. The spread of COVID-19 which had spread eventually brought very bad risks to the world economy, including Indonesia, especially in terms of tourism, trade and investment. The...

This study examines the effect of supply chain audit quality on the quality of audit results through corruption detection. The object of this study is the auditor of the State Financial Examination Agency of the Republic of Indonesia, with the subject of the study being the state financial auditor. The respondents of this study were 99 state financ...

Nilai perusahaan merupakan tolak ukur keberhasilan manajemen perusahaan dalam mengelola operasional perusahaan sehingga meningkatkan kepercayaan pemegang saham. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, leverage, profitabilitas dan likuiditas sebagai faktor yang mempengaruhi nilai perusahaan pada perusahaan Sektor Indu...

Non-financial information describes the company's future performance, and at the same time illustrates that the company has been managed well. This research was conducted to see whether non-financial information influences investment decisions on the Indonesian stock exchange. The sample technique used in this study was purposive sampling with crit...

PT. XYZ is a company producing animal feed products which is located in the Medan Region. This company is a branch of Z Group company based in Surabaya. In the process company business activities, both from the process of ordering raw materials to suppliers up to the sale of products to buyers, often happens planning mismatches in determining produ...

Regional development in Indonesia shows slower development when compared regions in neighbouring countries. Indonesian income per capita level shows a relatively low level in comparison to the other countries in ASEAN, the country is ranked 5th on income per capita level, with gini coefficient of 0.39 as of March 2018. The poverty rate is still hig...

Province which totals 311. This research is a quantitative-qualitative study. The data collection technique is questionnaires. The data analysis technique is path analysis with SmartPLS. The research results show that there was no effect from the application of SPIP on the quality of financial reports, but partially there was an influence on the ap...

Purpose of the study: This research aims to know the influence of the Industrial Revolution 4.0 era on the insurance industry on the side of assets and Investment insurance companies to Investment Yield Sharia Insurance in Indonesia. Methodology: This type of research is explanatory research. This type of research data is secondary data sourced fro...

p>Development in principle is to create changes in a better direction which includes changes in economic structure, creating growth, social change, reducing or eliminating poverty, reducing disparity and overcoming the problem of unemployment. This study aims to analyze the effect of poverty, unemployment, Human Development Index (IPM) and Regional...

The purpose of this research is to know the influence of Beverages and Tobacco Export and Raw Meterial Export to The Economic Growth. The Design/methodology/approach of this research using a causal research design in North Sumatera Province. The data used are secondary data sourced from Statistics Agency of North Sumatera Province. The method of an...

Province which totals 311. This research is a quantitative-qualitative study. The data collection technique is questionnaires. The data analysis technique is path analysis with SmartPLS. The research results show that there was no effect from the application of SPIP on the quality of financial reports, but partially there was an influence on the ap...

Tata kelola BUMDes yang baik harus dimulai dari perencanaan yang baik hingga proses pelaksanaan dari kegiatan BUMDes setiap harinya. BUMDes Karya Tanjung masih memerlukan perbaikan tata kelola, meningkatkan daya saing dari jenis-jenis usah yang ditawarkandan sistem pengelolaan keuangan yang sudah berbasis web akuntansi BUMDES. Tujuan kegiatan profe...

This study examines supply chain power in the context of real earnings management. Accrual-based models are often used to examine the motives of managers in conducting discretionary accruals. Discretionary accruals by managers has a very broad impact and may mislead users of financial statements. This study analyses and examines the effect of compa...

The quality of the financial statements of the regional government of North Sumatera Province is still inadequate. The BPK audit report shows the fact that the poor quality of financial reports is caused by one of the weaknesses in internal control. North Sumatera Province Regional Organization, Supervisory Agency (First Level Inspectorate of North...

Objective –The purpose of this research is to prove by analysing whether the effectiveness of accounting information systems influence the quality of financial statements by adding organizational commitment as a moderator in the regional apparatus organization in North Sumatra, Indonesia. Methodology/Technique – This research is carried out by surv...

This research aims to analyze and describe the implementation of Regional Property protection in realizing accountability in BPKAD of North Sumatera Province. The method uses in this research is qualitative approach by interviews with employees in the field of accounting and assets. The result shows that the Regional Property protection in BPKAD of...

As a consensus network, Bitcoin enables new payment systems and money that are entirely digital or can be interpreted as a virtual currency that uses open source user-to-peer network systems. It offers easier way of payment without the need for a bank account, credit card or intermediary. Bitcoin is cash stored in a computer that can be used to rep...

The purpose of this research was to test the role of management commitment in improving financial report quality. This research was quantitative-qualitative study used primary data sourced from the questionnaire on 47 samples. Data analysis used multiple linear regression. The results showed that the implementation of internal control systems had s...

The purpose of this research is to know and analyze the condition of cooperatives through the capital factor, human resources, managerial aspects, passive members and socialization, public awareness, spoilage, and economic democracy, which strongly influence the barriers and effectiveness of lending cooperatives in Indonesia. The dependent variable...

The research aimed to evaluate the influence of independence and competence of an auditor on fraud detection capability with audit quality as the intervening variable. Based on the result of the research, it shows that independence of an auditor has no effect on audit quality, while auditor competencies positively affect audit quality. Meanwhile, a...

The purpose of this study is to analyze the factors that are thought to improve the quality of regional planning in the city of Medan. The population in this study were officials involved in the planning and budgeting process in each regional organization. Variables that are thought to influence the quality of development planning are planning capa...

Economic growth of a region is low if the quality of regional development planning is relatively poor. It is necessary to analyze the causes of the quality of low development planning. Several factors that are thought to influence the quality of regional development planning are planning capacity, assessment capacity and conflict of interest. Confl...

The purpose of this study is to analyze the factors that are thought to improve the quality of regional planning in the city of Medan. The population in this study were officials involved in the planning and budgeting process in each regional organization. Variables that are thought to influence the quality of development planning are planning capa...

This study examines the role of institutional ownership in moderating the relation between fundamental factors of a company and Corporate Social Responsibility (CSR) and Enterprise Value (firm value). The type of this research is an explanation research method. The sampling method was a proportional random sampling method of the population of banki...

This study was examined and analyzed the factors that influence the success of risk management implementation in the local government. Risk management implementation can reduce fraud in the North Sumatra provincial government. Risk management is not an option but a necessity in public sector organizations especially local governments. The governmen...

The economic growth of districts/cities in North Sumatra is relatively more lower than other regions. This research found that financial decisions have a great influence on economic growth. Local government budget determines economic growth. While Local government budget allocates focus for routine expenditure rather than development expenditure, s...

The geographical area of the province of Aceh which is bordered by the oceans and only has land connection with the province of North Sumatra has made Aceh dependsgreatly on this neighboring province. In fact, The north zone of aceh covering Lhokseumawe City, North Aceh Regency and Bireuen Regency crossed by Sea Lane of Communication (Sloc), the Ma...

Today, internal auditors in regency/city governments don't implement their monitoring function effectively. For example, the result of the examination of the Audit Board of the Republic of Indonesia on the implementation of budget management in City/Regency Governments still found some frauds which weren't detected by internal auditor. It indicates...

The purpose of this research is to analyze whether conflict of interest will weaken the influence of budget reform. The commitment of budget users and community participation influences the quality of the budget itself. This research was carried out by conducting direct field surveys and identification at several points of the North Sumatra, Indone...

Today, internal auditors in regency/city governments don't implement their monitoring function effectively. For example, the result of the examination of the Audit Board of the Republic of Indonesia on the implementation of budget management in City/Regency Governments still found some frauds which weren't detected by internal auditor. It indicates...

The quality of internal auditor's capability by the local government in Indonesia, especially in Northern Sumatra is still relatively low. This can be proven by the large number of errors and fraud obtained by Financial Inspection Agency (BPK) of the Indonesian Republic. In addition, early this year in 2018, the maturity level of internal auditor i...

The purpose of this research is to examine the analytical of implementation of fiscal decentralization to the qualified of financial reporting in the government district or city in North Sumatera, Indonesia. This research had been done by giving some questioners to the respondends and small interview in the government district or city in North Suma...

The quality of the internal audit is considered to be relatively low, as seen from many findings of the Audit Board of the Republic of Indonesia while reviewing the financial statements of local government. The results of research conducted on 4 local governments showed that self-efficacy and professional development have great effect on the qualit...

Purpose – This study aims to analyze and assess the relation of freight transportation for regional development in the north zone of Aceh. The impact of freight transportation to accelerate the delivery of goods as observed through several indicators including regulation, retribution, freight entrepreneur, trucker, size of truck bin, punctuality, l...

This study aims to examine and analyze the factors that affect the quality of local government financial statements by using the effectiveness of the management of local property as a mediator. Previous research studies have found that motivated behavior, proof of ownership, regular assessment, as independent variables affect the accountability of...

The purpose of this research is to assess the performance of APIP in compliance audit and analyze the factors that cause low performance of APIP in Medan City. The method used in this research is descriptive method with qualitative approach. Data collection techniques used was interviews, questionnaires and documentation. Data analysis technique us...

This research aims to examine empirically the influence of intitutional ownership and profitability to firm value through capital structure. Populations in this research are tourism industrial sectors listed in the Indonesian Stock exchange which had been active since 2007-2014 as many as 19 companies. The hyphothesis examination uses regression an...

The purpose of this study is to know the implementation of performance audit and whether the perspective of balance scorecard implemented in Local Government in North Sumatra, Indonesia and know the performance of government in this case APIP related to performance performance audit in local government implement Balance Score Card. The type of rese...

Until now, financial management at local level is currently showing less satisfactory results. This is evident from results of the Local Government Financial Report audit. Poor financial management at local level in Indonesia can also be seen from various cases of corruption that occurred. Nowadays, in Indonesia the eradication of corruption become...

The purpose of this research is to find out whether the Accounting Information System and Internal Control in Local Revenue Office to the affect the Quality of Financial Report of Local Government. The sampling was conducted by using simple random sampling method in which the sample was determined without considering strata. The data research was c...

The purpose of this research is to observe murabahah financing implantation model. Observations were made on one of the sharia banks going public in Indonesia. Form of implementation of such implementation in the form of financing given the exact facilities and maximum financing, then the provision of financing should be adjusted to the type, busin...