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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi The Indonesian Journal of Accounting Research International Journal of Community Service JIMEKA
Jhon Andra Asmara
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Rahadi, Farhan Dama; Lautania, Maya Febrianty; Nadirsyah, Nadirsyah; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.31557

Abstract

This study aims to examine the influence of human resource development, regulatory compliance, and monitoring intensity on the performance accountability of government agencies. The population consists of 20 Regional Government Work Units (SKPD) in Aceh Jaya Regency. The sample includes heads of departments, secretaries, heads of general and staffing sub-divisions, and heads of planning and finance sub-divisions, selected through purposive sampling, with a total of 80 respondents. This study uses primary data collected through surveys using questionnaires measured on a Likert scale of 1 to 5. The data were analyzed using multiple linear regression with SPSS 26 software. The findings indicate that human resource development, regulatory compliance, and monitoring intensity have a significant and positive effect on the performance accountability of government agencies. Additionally, the independent variables in this study explain 65,3% of the variance in government agency performance accountability. These results suggest that strengthening human resource development, regulatory compliance, and monitoring intensity can enhance government accountability.
MENGEKSPLORASI HUBUNGAN ANTARA DANA OTONOMI KHUSUS DAN BELANJA MODAL DI DAERAH ACEH DAN PAPUA BARAT Fitri, Aisyah Dasfania; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.25086

Abstract

This study aims to determine the effect of regional own revenue and revenue sharing funds on expenditure capital with special autonomy funds as moderators in regencies/cities in Aceh and West Papua in 2019 2021. This type of research is quantitative using secondary data in the form of Examination Reports on each district/city in Aceh and West Papua during the 2019 2021 period. The research method uses the census method or the entire population. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS version 25 application. The results of the study show (1) regional original income and revenue sharing simultaneously affect capital spending in Aceh and West Papua; (2) regional own-source revenues and profit-sharing funds partially affect capital spending in Aceh and West Papua; (3) special autonomy funds can moderate the influence of regional original revenue sharing on spending capital in Aceh and West Papua.
PENGARUH PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN AKUNTABILITAS TERHADAP TRANSPARANSI PENGELOLAAN DANA DESA Ramdhana, Dara; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21392

Abstract

This study aims to analyze simultaneously and partially the variables of Internal Control, Utilization of Information Technology, and Accountability to the Transparency of Village Fund Management during the Pandemic Period (Study on Villages in Bireuen Regency). This type of research is a quantitative study with a sample of 172 respondents consisting of the village head/village secretary and the head of financial affairs (treasury). The research data were collected through questionnaires, processed and analyzed using multiple linear regression analysis using SPSS version 25 program. The sampling technique used was simple random sampling. The results of this study indicate that Internal Control partially has a positive effect on the Transparency of Village Fund Management. The partial use of Information Technology has a positive effect on the Transparency of Village Fund Management. Accountability partially affects the Transparency of Village Fund Management. Internal Control, Utilization of Information Technology, and Accountability simultaneously affect the Transparency of Village Fund Management.
PENGARUH PARTISIPASI ANGGARAN, KARAKTERISTIK TUJUAN ANGGARAN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH KABUPATEN ACEH BESAR Haya, Fran Giska Fadhiya; Asmara, Jhon Andra; Daud, Rulfah M
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21017

Abstract

The purpose of this study is to see how participation in budgets, budgetary target features, and leadership style affect budget performance. The study's population is a Regional Work Unit (SKPD) in Aceh Besar District, which was sampled using the purposive sampling methodology. The Head of Service, Head of the Finance Section, and Technical Implementation Officer of Activities represented by the Head of Planning at 34 SKPD Aceh Besar District were the respondents in this study. They were structural officials involved in the creation and implementation of the budget. Multiple linear regression analysis was used to analyse the data in this study, which was done with the help of the statistical programme SPSS version 25.The results showed that (1) budget participation, budgetary goals characteristics, and leadership style had a simultaneous effect on budget performance, (2) budget participation had no effect on budget performance. budget performance, (3) budgetary goal characteristics affect budget performance, (4) leadership style affects budget performance.
PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DAN PARTISIPASI ANGGARAN TERHADAP PENGENDALIAN BIAYA (Studi pada BUMN di Kota Banda Aceh) Rojana, Jihan; Daud, Rulfah M.; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

ABSTRACT: This study aims to determine whether the accountability effects on cost control, budget participation effects on cost control, and the accountability and budget participation have simultaneous effect on cost control. The population of this study included 73 managers and financial staff of state-owned companies in Banda Aceh. 20 companies were selected as the samples. This study used primary data for data collection by distributing questionnaires to managers and staff in the finance department of BUMN Banda Aceh. The methods used was multiple linear regression analysis with the help of the SPSS. Accountability has a significant effect on cost control, while budget participation has no effect on cost control. Accountability and budget participation provide simultaneous effect on cost control.
PENGARUH SISTEM KEUANGAN DESA, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN TRANSPARANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI PADA DESA DI KABUPATEN ACEH TENGAH) Sari, Nanda; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to examine the effect of the village financial system, government internal control, and transparency on the accountability of village fund management (study on villages in Kabupaten Aceh Tengah). This research is a quantitative research with a questionnaire used as primary data elicitation and interval scale as a measure. The research was conducted in Kabupaten Aceh Tengah. A total of 90 respondents were selected, consisting of Banta, Treasurer, and the head of budgeting. The sampling technique used purposive sampling. The data analysis technique used was multiple linear regression facilitated by SPSS version 25. The results showed that the variables of the village financial system, government internal control system, and transparency had a simultaneous effect on the accountability of village fund management. However, the results of the partial transparency research have no effect on the accountability of village fund management
PENGARUH STRUKTUR PENGENDALIAN INTERNAL, TATA KELOLA DAN ANALISIS RISIKO KEUANGAN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KABUPATEN ACEH BESAR hariyati, Suci; BZ, Fazli Syam; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine the effect of internal control structures, governance, and financial risk analysis on the effectiveness of credit distribution to savings and loan cooperatives in Aceh Besar District. The data used in this study are primary data using a quantitative approach. This study uses purposive sampling method in determining the sample, and there are 10 cooperatives that become samples that meet the criteria.Based on the research results, it shows that the structure of internal control, governance, and financial risk analysis together has a significant effect on the effectiveness of lending. The magnitude of the influence of internal control, governance and financial risk analysis on the effectiveness of lending was 63.8%. The internal control structure has a significant effect on the effectiveness of lending. Governance does not have a significant effect on the effectiveness of lending. Financial risk analysis has no significant effect on the effectiveness of lending
ANALISIS INDEKS KONDISI KEUANGAN PEMERINTAH DAERAH PROVINSI ACEH TAHUN 2015-2017 Yati, Irna Mardi; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The study aims to analyze the region's financial state in aceh within 2015-2017. The financial condition is measured by using indexing measures developed by ritonga (2014), which are made up of six dimensions of short term solvability, long-term solvability, budget solvability, financial flexibility, financial independence, service solvability. In 2015, analysis was developed by augmenting the operational solvability dimension. This study is using qualitative descriptive methods and analysed a secondary data obtained through documentary techniques. The result of this study shows that within 3 years the financial district/city in aceh that got the best category of index value is Sabang (0.488), Banda Aceh (0.452), Aceh Tengah (0.444), Aceh Besar (0.389), and Gayo Lues (0.382). While the area government with the value of the financial conditions of the lowest financial level or ranked category is Aceh Tenggara (0,177), Aceh Singkil (0,148) Lhokseumawe (0,106).
PENERIMAAN DARI PEMERINTAH PUSAT, UKURAN LEGISLATIF, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI ACEH) Fuadi, M. Zahrul; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to see the influence of regional distribution characteristics, legislative measures, and audit findingsagainst the level of disclosure of Preliminary Unaudited Regional Government Financial Report. The population that used in this study is the District and Urban District Government in Aceh Province during 2015-2017. This study usespurposive sampling techniques, so the selection of samples is done by according to specific considerations or goals.The independent variables examined in this study are regional government size, regional independence, intergovernmental revenue, legislative measures, and audit findings. The dependent variable is the level of disclosure of Preliminary Unaudited Regional Government Financial Report. The type of data used in this study is secondary data. The analysis used in this study is multiple linear regression. The data is processed by using the SPSS software test tool. The results showed that variables of regional government size, regional independence, intergovernmental revenue, legislative measures, and audit findings have positive affect on the level of disclosure of Preliminary Unaudited Regional Government Financial Report. Partially, intergovernmental revenue and audit findings have negative affect on the level of disclosure of Preliminary Unaudited Regional Government Financial Report, while regional government measures, regional independence and legislative measures have no significant effect on the level of disclosure of Preliminary Unaudited Regional Government Financial Report.
PENGARUH SISA ANGGARAN, PENDAPATAN ASLI DAERAH, DANA BAGI HASIL, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL FUNGSI PENDIDIKAN (STUDI PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI ACEH) Febriani, Diah; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The Purpose of this research is to determine whether there is influence financing surplus, own revenue, Profit Sharing Fund, General Allocation Fund, and Special Allocation Fund to the Capital Expenditure of education function. The data is the secondary data which has been obtained from the Realization of Local Goverment Budged report of 23 districts/cities in Aceh Province and the observation is in 2013-2015 periods in order to obtain 69 units. The model analysis instrument thet has been employed in this research is Multiple Linear Regressions Analysis. The results showed that Financing Surplus has influence to the Capital Expenditure of Education, Own Revenue has influence to the Capital Expenditure of Education, Profit Sharing Fund has influence to the Capital Expenditure of Education, General Allocation Fund has influence to the Capital Expenditure of Education, and Special Allocation Fund has influence to the Capital Expenditure of Education.
Co-Authors Ade Irma Suryani Azuddin Yakob, Noor Bambang Bambang BZ, Fazli Syam Chenny Seftarita Diah Febriani Evi Mutia Farid Farid, Farid Fazli Syam BZ Febriani, Diah Fitri, Aisyah Dasfania Fuadi, M. Zahrul Halimatussakdiah Halimatussakdiah Haya, Fran Giska Fadhiya Hayatun Nufus Hayatun Nufus Irna Mardi Yati Iskandarsyah Madjid, Iskandarsyah Jihan Rojana M. Zahrul Fuadi Maya Febrianty Lautania Nadirsyah, Nadirsyah Nanda Sari Nizam, Ahmad Rahadi, Farhan Dama Ramdhana, Dara Ratna Mulyany, Ratna Rojana, Jihan Rulfah M Daud Rulfah M Daud Rulfah M. Daud Sari, Nanda Suci hariyati Suci Hariyati SYUKRIY ABDULLAH Unazir Achmad Zikri Unazir Achmad Zikri, Unazir Achmad Yati, Irna Mardi