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All Journal Jurnal Terapan Abdimas Jurnal Samudra Ekonomi dan Bisnis Jurnal Dinamika Manajemen Pendidikan (JDMP) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Asian Journal of Management Analytics Journal of Accounting Research, Organization and Economics (JAROE) JIMEKA
BZ, Fazli Syam
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Implementasi Sistem Pengendalian Internal dalam Upaya Mewujudkan Good Governance pada Lembaga Layanan Pendidikan Tinggi Maharani, Riantari; BZ, Fazli Syam; Priantana, Riha Dedi
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.5311

Abstract

The study aims to test the effect of the performance of the internal supervision unit, organizational culture, and organizational commitment toward the internal control system implementation for the implementation of good governance at the higher education service institution. Data analysis techniques using path analysis using data obtained from the distribution of questionnaires in 150 respondents. The results showed that the implementation of the internal control system in an effort to realize good governance was influenced by the performance of the internal supervision unit, organizational culture, and organizational commitment. The performance of the internal supervision unit has a very high influence on the implementation of the internal control system so that it is able to realize good governance in Higher Education Service Institutions.
PELATIHAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN BAGI MANAJER DAN STAF KEUANGAN KOPERASI USAHA PENANAMAN DAN PENGOLAHAN KOPI DI KABUPETEN ACEH TENGAH DAN BENER MERIAH BZ, Fazli Syam; Iskandarsyah, Iskandarsyah; Evayani, Evayani; Afrianandra, Cut
Jurnal Terapan Abdimas Vol 3, No 2 (2018)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.119 KB) | DOI: 10.25273/jta.v3i2.2801

Abstract

Abstract. The accounting and financial reporting training aims to provide knowledge (methods / techniques) and accounting practices that start from the accounting cycle in preparing financial statements for cooperative managers and finance staff towards transparent, accountable, accountable, self-sustaining and transparent cooperative governance justice. The cooperative must have a reliable and valid financial management system so that cooperative management that is familial and mutual cooperation requires the active participation and participation of all stakeholders.The training was conducted at the Coffe and Coffeemaking Cooperative in Central Aceh and Bener Meriah Regency involving 45 participants from 13 cooperatives consisting of Managers and Finance Staff. The training was conducted for 3 (three) dated March 17 - 19, 2017. In the initial phase, training needs analysis has been done to obtain preliminary information about understanding and accounting practices in the targeted cooperatives.The final outcomes of training for cooperatives are the preparation of the Preliminary Balance Sheet and the Financial Statements of Cooperatives for the period of December 31, 2016 and the continuing recording of transactions for the period of 2017 until the preparation of the Financial Statements of December 31, 2017.Keywords: Accounting, Financial Statement, Cooperative, Governance  Abstrak.Pelatihan akuntansi dan penyusunan laporan keuangan ini bertujuan untuk memberikan pengetahuan (metode/teknik) dan praktik akuntansi yang dimulai dari siklus akuntansi dalam menyusun laporan keuangan bagi para manajer dan staf keuangan koperasi guna menuju tata kelola koperasi yang transparan, akuntabel, bertanggungjawab, mandiri, dan berkeadilan. Koperasi harus memiliki sistem manajemen keuangan yang handal dan valid sehingga tata kelola koperasi yang bersifat kekeluargaan dan gotong royong menuntut peran dan partisipasi aktif dari seluruh anggota (stakeholder). Pelatihan ini dilakukan pada Koperasi Usaha Penamanan dan Pengolahan Kopi di Kabupaten Aceh Tengah dan Bener Meriah yang melibatkan 45 orang peserta dari 13 Koperasi yang terdiri dari Manajer dan Staf Keuangan. Pelatihan dilakukan selama 3 (tiga)  tanggal 17 – 19 Maret 2017. Pada tahap awal telah dilakukan analisis kebutuhan pelatihan guna mendapatkan informasi awal tentang pemahaman dan praktik akuntansi pada koperasi yang disasar.Dampak akhir (outcome) dari pelatihan bagi koperasi adalah tersusunnya Neraca Awal dan Laporan Keuangan Koperasi untuk periode 31 Desember 2016 dan berlanjutnya pencatatan transaksi periode tahun 2017 sampai tersusunan Laporan Keuangan 31 Desember 2017.Kata Kunci: Akuntansi, Laporan Keuangan, Koperasi, Tata Kelola
How Job Satisfaction Moderates the Determinant Factors of Managerial Performances at PT PLN (Persero) UIP3B Sumatera Ismaida, Putri; BZ, Fazli Syam; Yusmita, Fifi
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.10036

Abstract

Achieving optimal performance necessitates precise goal setting, and access to quality information to enhance the clarity and effectiveness of these goals. Therefore, the variables used in this research are considered capable of affecting managerial performance, which in turn impacts company profits. This study aims to examine the effect of independent variables on the dependent variable with the inclusion of a moderating variable. This study uses a qualitative method that conducts a census of 64 research populations consisting of structural and staff as correspondents to answer questionnaires that use a Likert scale. This study found that participatory budgeting, job-relevant information, and clarity of budget targets all significantly impact managerial performance, both simultaneously, and individually. However, Participatory budgeting and job-specific information have a direct impact on managerial performance, whereas the clarity of budget goals doesn't. Furthermore, job satisfaction enhances the influence of participatory budgeting, job-specific information, and clear budget goals on managerial performance. This study aims to benefit companies and guide future research.
The Effect of Budget Oversight, Organizational Commitment, and Human Resource Quality on the Quality of Government Financial Reporting with the Government Internal Control System as an Intervening Variable Akram, Miftachul; Islahuddin, Islahuddin; BZ, Fazli Syam
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.11247

Abstract

This research examines the impact of budget oversight, organizational commitment, and human resource quality on the quality of government financial reporting, with internal control systems serving as a mediating variable. Data were collected from municipal governments using quantitative methods. The analysis employs direct and indirect effect tests, including Sobel and Bootstrap methods, to assess mediation. Results reveal that budget oversight, organizational commitment, and human resource quality positively impact financial reporting quality directly and through the internal control system. These findings underscore the need to enhance budget oversight, organizational commitment, and human resource quality to improve government financial accountability and transparency.
The Effect of Implementing an Internal Control System, Implementing Information Technology and Human Resource Competence on the Quality of Financial Reporting (Study of South Aceh Regional Work Unit) Julisa, T. Rahmad; Arfan, Muhammad; BZ, Fazli Syam
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.10035

Abstract

This research seeks to examine how the adoption of an internal control system, the use of information technology, and the competence of human resources impact the quality of financial reporting in the South Aceh District Working Unit (SKPK). The research population included 37 SKPKs, with 111 questionnaires distributed to the Head of SKPK, Expenditure Treasurer, and Financial Administration Officers (PPK-SKPK). The data was analyzed using multiple linear regression with SPSS software. The findings reveal that the implementation of internal control systems, information technology, and human resource competencies has an impact on the quality of financial reporting. Furthermore, both the individual implementation of internal control systems and information technology positively influence the quality of financial reporting.
Analisis Strategis Atas Determinasi yang Mempengaruhi Kinerja Pegawai pada Unit Program Belajar Jarak Jauh Bz, Fazli Syam; Musliadi, Musliadi
JDMP (Jurnal Dinamika Manajemen Pendidikan) Vol. 7 No. 1 (2022): Volume 7, Nomor 1, September 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jdmp.v7n1.p93-103

Abstract

Human resource is an important key for institutions and organizations. Good employee performance is the expectation of every institution including UPBJJ-UT Banda Aceh to be able to survive in a competitive working environment and to be able to provide maximum service. This study aimed to analyze the determination that affects employee performance at UPBJJ-UT Banda Aceh. This research was conducted on all employees of UPBJJ-UT Banda Aceh, with a population of 33 people. The independent variables in this study are salary, facilities, and leadership, while the dependent variable is employee performance. Apart from these two variables, this study used one intervening variable, that is motivation. The research instruments used are questionnaires, observation, and literature study. This research used descriptive statistical analysis and path analysis. The software used to process the data was SPSS 24. The finding of the research showed that: 1) Salary had a significant effect on the motivation of UPBJJ-UT Banda Aceh employees, 2) Facilities had no significant effect on the motivation of UPBJJ-UT Banda Aceh employees, 3) Leadership had a significant effect on the motivation of UPBJJ-UT Banda Aceh employees, 4) Salary had no significant effect on the performance of UPBJJ-UT Banda Aceh employees, 5) Facilities had no significant effect on the performance of UPBJJ-UT Banda Aceh employees, 6) Leadership had no significant effect on the performance of UPBJJ-UT Banda Aceh employees, and 7) Salary and leadership, mediated by motivation factor, affect employee performance significantly
The Role of Budgetary Control on Managerial Performance in Fertilizer Companies in Indonesia Hasan, Hushaini; BZ, Fazli Syam; Indriani, Mirna
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i2.11876

Abstract

AbstractObjective This study aims to examine the influence of budgetary control on managerial performance of fertilizer companies in Indonesia with the characteristics of budgetary goal and knowledge of cost management as moderating variables.Design/methodology This study uses 144 samples of respondents from middle to upper level managers in the fertilizer industry, i.e. subsidiaries of Pupuk Indonesia. Data collection is carried out by utilizing survey questionnaires. Data analysis is performed using Moderating Regression Analysis (MRA).Results The findings indicate that budgetary control, characteristics of budgetary goal and knowledge of cost management influence managerial performance. Furthermore, characteristics of budgetary goal and knowledge of cost management was found to moderate the influence of budgetary control on managerial performance.Research limitations/implications This study is only limited to the companies that are engaged in the fertilizer industry, hence its results cannot be used for the purpose of generalization. Apart from that, the characteristics of budgetary goals and knowledge of cost management variables in this study are only quasi moderator variables.
KINERJA KEUANGAN DALAM PERSPEKTIF LINGKUNGAN: STUDI PADA PERUSAHAAN MANUFAKTUR INDONESIA Machfudt, Yusuf; BZ, Fazli Syam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.21063

Abstract

This study purposes to determine the effect of Environmental Costs, Environmental Performance, and Corporate Social Responsibility (CSR) on Financial Performance. The type of data used is quantitative data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period, totaling 193 companies with a sample of 8, obtained by the purposive sampling method. The analytical method used is Multiple Linear Regression Analysis. The results of this study are that environmental costs have a negative effect on financial performance, environmental performance has no effect on financial performance, and corporate social responsibility has no effect on financial performance.
IMPLEMENTASI ASAS TATA KELOLA YANG BAIK PADA KOPERASI MITRA DHUAFA REGIONAL ACEH Anggraini, Sarah; BZ, Fazli Syam; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze how the principles of good governance apply to Aceh Regional Mitra Dhuafa Cooperative (KOMIDA) based on the policy standards that have been determined by the National Committee on Governance Policy (KNKG). The implementation of a standardized governance system in KNKG policies is able to encourage and improve management and evaluate how the activities and performance of the organization are in order to achieve efficiency and effectiveness from the functions and assets of the Aceh Regional Mitra Dhuafa Cooperative (KOMIDA).This research using descriptive analytical research to 20 employees of Aceh Regional Mitra Dhuafa Cooperative (KOMIDA). Data collection techniques used research instruments in the form of questionnaires and interviews. The results obtained from this study that Aceh Regional Dhuafa Mitra Cooperative (KOMIDA) has implemented an improved governance system based on the KNKG standard which is described as follows. The principle of transparency scored 86 percent in the very good category, the principle of accountability scored 84.25 percent in the very good category, the principle of accountability resulted in a score of 88.25 percent in the very good category, the principle of independence scored 84.5 percent in the very good category and the principle of fairness resulted in a score of 88.5 percent in the very good category.Keywords--Principles of Good Governance, Aceh Regional Mitra Dhuafa Cooperative (KOMIDA)
ANALISIS ECONOMIC ORDER QUANTITY TERHADAP PREDIKSI PERSEDIAAN (STUDI EMPIRIS PADA UMKM MANUFAKTUR DI KOTA BANDA ACEH) Ningsih, Mely Beauty; BZ, Fazli Syam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

According to data from the Aceh Cooperative and the Office of Small and Medium Enterprises in the past three years, the number of small and medium enterprises has increased by 25%. The contribution of SMEs to Acehs GRDP reached 55.56%. Various programs have also been implemented to improve the performance of small and medium-sized enterprises. One of them is inventory management at the lowest cost. This study aims to determine the economic order quantity of raw materials and compare the total cost of raw material inventory, as well as the use of economic order quantity (EOQ) to carry out safety stock and reorder levels for manufacturing companies in Banda Aceh. EOQ is the best or most economic order quantity to be used according to the period cost.This study selected ten manufacturing MSME samples in Banda Aceh. It shows that the results of using the EOQ method to order cost information are different from the calculation of the strategy implemented by the company. The frequency of ordering raw materials used to be fixed at 12 times, but it has now been reduced to ensure ordering costs
Co-Authors . Iskandarsyah Abdullah, Nuzuliani Aditya, Tasya Meisheilla Akram, Miftachul Anggraini, Sarah Bustamam Bustamam Cut Afrianandra, Cut Evayani, Evayani Hasan, Hushaini Islahuddin, Islahuddin Jhon Andra Asmara Julisa, T. Rahmad Machfudt, Yusuf Maharani, Riantari Marfirah, Dina Mifta Maghfirah, Mifta Mirna Indriani Musliadi Musliadi Ningsih, Mely Beauty Putri Ismaida, Putri Riha Dedi Priantana Sari, Vanda Novita Siregar, Fachrul Amanullah Suci Hariyati Syamsiar, Syamsiar Ulfa, Tria Yusmita, Fifi