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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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PENGARUH PENGALIHAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP BELANJA MODAL DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL PEMODERASI Zikri, Unazir Achmad; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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ABSTRACT This study aimed to examine the effect of the transition tax land and building in village and city towards capital expenditure with regional real revenue as the moderating variable. The data used in this research is secondary data. The sample was taken by purposive sampling method and the number of samples obtained were 17 district/city in the province of Aceh in 2014 and  2015. The analysis technique used is moderated regression analysis using SPSS 23.This  study  uses  tax  land  and  building  in  village  and  city  as  the  independent  variable  and  capital expenditure as the dependent variable, and then regional real revenue as the moderating variable. The results of this study indicate that the simultaneous testing (test F), tax land and building in village and city and regional real revenue has an effect on capital expenditure. In the partial test (t test), variable tax land and building in village and city and regional real revenue has no  effect on capital expenditure. Keywords: Tax land and building in village and city, capital expenditure, and regional real revenue
ANALISIS PERUBAHAN ALOKASI BELANJA DALAM ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBA) PROVINSI NAGGROE ACEH DARUSSALAM Jhon Andra Asmara
Jurnal Telaah dan Riset Akuntansi Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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This study analyzes changes in the Government of Aceh APBA using samples and data sourced from APBA-law documents the government change in Aceh, fiscal year 2006, 2007 and 2008. The data used is purely budgetary data and changing budget allocations for indirect spending and direct spending, which is kind of personnel expenditure, expenditure for goods and services, and capital expenditure, as well as the data is in SILPA research do with Why Based on the results of data analysis and discussion can be concluded that the Personnel expenditures significantly positively correlated with purchases of goods and services, but not correlated with capital expenditures, changes in regional budgets (APBA-P). Purchase of goods and services does not necessarily correlate with the magnitude of capital expenditures and Silpa last year did not affect the changes in the allocation and type of SKPA ceiling SKPA shopping. Keyword; Budget, Revenue, Expenditure, Local Government
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) M. Zahrul Fuadi; Jhon Andra Asmara
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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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 STRUKTUR PENGENDALIAN INTERNAL, TATA KELOLA DAN ANALISIS RISIKO KEUANGAN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KABUPATEN ACEH BESAR Suci hariyati; Fazli Syam BZ; Jhon Andra Asmara
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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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
PENGARUH SISTEM KEUANGAN DESA, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN TRANSPARANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI PADA DESA DI KABUPATEN ACEH TENGAH) Nanda Sari; Jhon Andra Asmara
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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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
PENGARUHPENGALIHANPAJAKBUMI DANBANGUNANPERDESAAN DANPERKOTAAN TERHADAPBELANJAMODAL DENGANPENDAPATANASLIDAERAH SEBAGAIVARIABEL PEMODERASI (StudiEmpirispada Kabupaten/KotadiProvinsiAceh) Unazir Achmad Zikri; Jhon Andra Asmara
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Thisstudyaimedto examinetheeffectofthetransitiontaxlandandbuildinginvillage and citytowards capitalexpenditurewithregionalrealrevenueasthemoderatingvariable.Thedatausedin thisresearchhis secondarydata.Thesamplewastakenby purposivesamplingmethodand thenumberofsamplesobtained were17 district/cityintheprovinceofAcehin2014 and  2015.Theanalysistechniqueusedismoderatedregression analysisusingSPSS 23.This study uses tax land and building in village and city as the independent  variable and capital expenditureasthedependentvariable,andthenregionalrealrevenueasthemoderatingvariable.Theresultsof thisstudy indicatethatthe simultaneoustesting(testF),taxlandandbuildinginvillageandcityandregionalreal revenuehasaneffectoncapitalexpenditure.Inthepartialtest(ttest),variabletaxlandandbuildinginvillage andcityandregionalrealrevenuehasno effectoncapitalexpenditure. Keywords:Tax land and building invillage and city, capital expenditure ,and regional real revenue
PENGARUH PENDAPATAN SENDIRI DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DENGAN DANA OTONOMI KHUSUS SEBAGAI PEMODERASI PADA KAB/KOTA DI PROVINSI ACEH hayatun nufus; Jhon Andra Asmara
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of the research was to find out the influence of Local Own Revenue and Balancing Fund on Capital Expenditure simultaneously and partially in Province/City Government in Aceh, and the role of Special Autonomy Fund in moderating the relationship of Local Own Revenue and Balancing Fund with Capital Expenditure. The research used causal design. The population was 23 provinces/cities in Aceh, and whole observed. The period of observation was since 2014 until 2016, so there were 69 analysis units all together. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that Local Own Revenue and Balancing Fund both simultaneosly and partially influenced Capital Expenditure. Special Autonomy Fund could moderate the relationship of Local Own Revenue and Balancing Fund with Capital Expenditure.
PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DAN PARTISIPASI ANGGARAN TERHADAP PENGENDALIAN BIAYA (Studi pada BUMN di Kota Banda Aceh) Jihan Rojana; Rulfah M. Daud; Jhon Andra Asmara
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: 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 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) Diah Febriani; Jhon Andra Asmara
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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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.
ANALISIS INDEKS KONDISI KEUANGAN PEMERINTAH DAERAH PROVINSI ACEH TAHUN 2015-2017 Irna Mardi Yati; Jhon Andra Asmara
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).
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