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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 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.
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
Community Service: Entrepreneurship And Cultural Collaboration To Improve The Quality Of University Evi Mutia; Iskandarsyah Madjid; Noor Azuddin Yakob; Jhon Andra Asmara; Ratna Mulyany; Fazli Syam BZ; Farid Farid; Ade Irma Suryani; Halimatussakdiah Halimatussakdiah; Ahmad Nizam; Chenny Seftarita; Bambang Bambang
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

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.
Co-Authors Ade Irma Suryani Ahmad Nizam Bambang Bambang BZ, Fazli Syam Chenny Seftarita Diah Febriani Evi Mutia 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 Jihan Rojana M. Zahrul Fuadi Maya Febrianty Lautania Nadirsyah, Nadirsyah Nanda Sari Noor Azuddin Yakob Rahadi, Farhan Dama Ramdhana, Dara Ratna Mulyany 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