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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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Perilaku Oportunistik Legislatif dalam Penganggaran Daerh Bukti Empiris atas Aplikasi Agency Theory di Sektor Publik Syukriy Abdullah; Jhon Andra Asmara
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.165

Abstract

Penerapan otonomi daerah di Indonesia berdasarkan UU No. 22/1999 dan UU No. 25/1999 telah membuka peluang diaplikasikannya teori keagenan dalam riset penganggaran publik. Legislatif adalah prinsipal bagi eksekutif sekaligus agent bagi voters (pemilih). Asimetri informasi antara eksekutif dan legislatif menjadi tidak terlalu berarti ketika legislatif menggunakan discretionary powernya dalam penganggaran. Hasil penelitian ini menunjukkan bahwa (1) legislatif berperilaku oportunistik dalam penyusunan APBD, (2) besaran PAD berpengaruh terhadap perilaku oportunistik legislatif, dan (3) APBD merupakan media bagi terjadinya political corruption.
Community Service: Entrepreneurship And Cultural Collaboration To Improve The Quality Of University Mutia, Evi; Madjid, Iskandarsyah; Azuddin Yakob, Noor; Asmara, Jhon Andra; Mulyany, Ratna; BZ, Fazli Syam; Farid, Farid; Suryani, Ade Irma; Halimatussakdiah, Halimatussakdiah; Nizam, Ahmad; Seftarita, Chenny; Bambang, Bambang
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.227

Abstract

This community service carries the theme of entrepreneurship and cultural collaboration, which aims to improve the quality of universities. Universities act as centers of academic learning and as agents of positive transformation and foster an entrepreneurial mindset among their students. This activity was carried out by the Faculty of Economics and Business, Universitas Syiah Kuala, in collaboration with the Graduate School of Business, Universiti Kebangsaan Malaysia. Using Service Learning (SL) and Partnership/Collaboration methods, this program combines entrepreneurship and cultural collaboration, providing a holistic approach to university engagement. Entrepreneurship education has gained significant recognition as a catalyst for innovation, economic growth, and job creation. Cultural collaboration, in parallel, underscores the importance of preserving and celebrating cultural diversity while fostering cross-cultural understanding, which in this program is carried out by rebranding the university in particular and Aceh in general. As the university grows, its commitment to community service remains a cornerstone of its mission to create a better, more inclusive, and culturally enriched society. Future initiatives could explore deeper aspects, such as innovation and sustainable collaboration strategies.
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

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

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

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

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).
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