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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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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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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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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.
PENGARUH PENDAPATAN SENDIRI DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DENGAN DANA OTONOMI KHUSUS SEBAGAI PEMODERASI PADA KAB/KOTA DI PROVINSI ACEH nufus, hayatun; Asmara, Jhon Andra
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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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.
PENGARUHPENGALIHANPAJAKBUMI DANBANGUNANPERDESAAN DANPERKOTAAN TERHADAPBELANJAMODAL DENGANPENDAPATANASLIDAERAH SEBAGAIVARIABEL PEMODERASI (StudiEmpirispada Kabupaten/KotadiProvinsiAceh) Zikri, Unazir Achmad; Asmara, Jhon Andra
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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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:Taxlandandbuildinginvillageandcity,capitalexpenditure,andregionalrealrevenue
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