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All Journal Jurnal Akuntansi Muhammadiyah KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal EMT KITA ABDIMU: Jurnal Pengabdian Muhammadiyah BE-HISZ Journal - Journal of Economics and Accounting
Budi Safatul Anam
Universitas Muhammadiyah Aceh
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS PENYUSUNAN ANGGARAN DAN LAPORAN REALISASI ANGGARAN DANA BAGI HASIL MIGAS PADA DINAS PENDIDIKAN PROVINSI ACEH Budi Safatul Anam; Aliamin Aliamin; Eva Zahara
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.162 KB) | DOI: 10.55744/kolegial.v6i2.66

Abstract

This study aims to analyze the preparation and realization of the Aceh Education Office's budget sourced from Oil and Gas Revenue Sharing Funds (DBH) during the 2016-2017 fiscal year. This research is a qualitative research, with data analysis techniques using calculation of financial ratios to determine the level of budget realization. The results showed that the budgeting of the Aceh Education Office sourced from the Oil and Gas DBH was discussed and agreed upon between TAPA and the Aceh Education Office as SKPA in the Musrenbang held specifically for development programs / activities sourced from Oil and Gas DBH concurrently with Special Autonomy, facilitated by Aceh Bappeda. The realization of Oil and Gas DBH at the Aceh Education Office is still very lacking in 2016, but has begun to improve the following year. Judging from the implementation of the program, the decline in the realization of the 2016 budget was due to several programs that received funding priorities or obtained relatively large budget allocations which experienced very little realization, resulting in several activities that could not be optimally funded.
Efek Opini Audit dan Kepemilikan Publik terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Zulkifli Umar; Budi Safatul Anam; Gustia Nizar
Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i2.646

Abstract

This study aims to examine the effect of audit opinion and public ownership on the timeliness of submitting financial statements. This research is a sample study, which includes 222 companies from 547 companies in the manufacturing sector during the 2018-2020 observation year. The sample was selected by purposive sampling technique. The analytical method used is logistic regression. The results of the study found that the audit opinion had an effect on increasing the timeliness of the submission of financial statements, especially the qualified audit opinion. Public ownership also has an effect on increasing the timeliness of submitting financial reports.
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI TAHUN 2012-2019 Budi Safatul Anam; Surna Lastrik; Zulfakhri Zulfakhri
Jurnal Akuntansi Muhammadiyah (JAM) Vol 12, No 1 (2022): Edisi Januari - Juni 2022
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v12i1.1392

Abstract

Penelitian ini bertujuan untuk mengetahui untuk mengetahui apakah Debt to Equity Ratio, Return on Equity, dan Price Earning Ratio berpengaruh terhadap harga saham pada perusahaan telekomunikasi yang terdaftar di BEI tahun 2012-2019. Populasi dalam penelitian ini yaitu perusahan sektor telkomunikasi yang terdafatar di Bursa Efek Indonesia tahun 2012-2019. Populasi yang menjadi kriteria pengamatan penelitian ini sebanyak 32 perusahaan. Sampel penelitian ini memasukan semua populasi sebanyak 32 menjadi sampel, sehingga disebut teknik pengambilan sampel jenuh (sensus). Teknik pengumpulan data menggunakan metode dokumentasi yang dikumpulkan dari situs https://www.idx.co.id/. Metode analisis yang digunakan adalah regresi linear berganda yang diolah dengan program SPSS versi 22. Hasil penelitian diketahui bahwa Debt to Equity Ratio, Return on Equity, dan Price Earning Ratio secara simultan berpengaruh signifikan terhadap harga saham. Debt to Equity Ratio secara parsial berpengaruh siginifikan terhadap harga saham. Retun On Equity secara parsial berpengaruh siginifikan terhadap harga saham. Price to Earning Ratio secara parsialberpengaruh siginifikan terhadap harga saham. Nilai koefisien determinasi (R2) sebesar 0,477. Hal ini menunjukkan bahwa Debt to Equity Ratio, Return on Equity, dan Price Earning Ratio berpengaruh sebesar47,7% terhadap harga saham pada perusahaan telekomunikasi yang terdaftar di BEI tahun 2012-2019 dan sisanya 52,3% dipengaruhi oleh variabel lain diluar penelitian ini.
CAPITAL MARKET INTRODUCTION SOCIALIZATION AND INCREASING PUBLIK TRUST Thasrif Murhadi; Aida Fitri; Budi Safatul Anam; Aiyup Saputra
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 1 (2023)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v3i1.1980

Abstract

Tujuan pengabdian masyarakat ini adalah untuk untuk menambah wawasan mengenai investasi dan trading saham, serta hal-hal yang perlu dipertimbangkan investor sebelum berinvestasi. Pada tingkat Masyarakat Di  Banda Aceh.  Output yang didapat dari  kegiatan pengabdian masyarakat ini diantaranya adalah (1) para peserta, memberikan edukasi dan sosialisasi tentang investasi di Pasar Modal Indonesia (2) Dari hasil sosialisasi, peserta memahami mengenai isi materi dan di akhir sesi diberikan waktu tanya jawab, didapatkan beberapa pertanyaan dari peserta dan masyarakat diantaranya : (a) Bagaimanakah cara memilih saham yang baik (b) Bagaimana membedakan  saham  dan  reksadana  (c)  bagaimana mengurangi  resiko  dalam melakukan pembelian saham
PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Hendri Mauliansyah; Budi Safatul Anam; Zulkifli Umar
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/wtgab605

Abstract

The purpose of this study was to examine the effect of CEO Characteristics, Independent Commissioners, and Audit Quality on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange. This type of research is a quantitative method. The population in this study were 60 samples of Automotive and Component companies listed on the Indonesia Stock Exchange. The object of this research is the Automotive and Component companies listed on the Indonesia Stock Exchange. Data analysis techniques in this study using multiple linear regression analysis. The type of data used in this study is secondary data. The results showed that CEO Characteristics, Independent Commissioners and Audit Quality had a positive effect on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange both simultaneously and partially
Faktor-Faktor Yang Mempengaruhi KinerjaPegawai Pada Kantor Camat SusohKabupaten Aceh Barat Daya Budi Safatul Anam; Zulkifli Umar; Yusnadi
BE-HISZ : Journal of Economics and Accounting Vol 2 No 1 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/88tcjy69

Abstract

This study aims to determine the effect of work ability, work motivation, work environment and work discipline on employee performance at the Susoh Sub-District Head Office, Southwest Aceh Regency both partially and simultaneously. The data collection method used is the method of distributing questionnaires to 24 respondents who served in the Susoh Sub-District Head Office.  While the analysis method uses multiple linear regression analysis while hypothesis testing uses the t test and F test. The results of this study indicate that work ability partially has no effect on employee performance as indicated by the significance value sig=0.546> 0.05. Work motivation partially has no effect on employee performance as indicated by a significance value of sig = 0.773 > 0.05. Work environment partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. Work discipline partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. Work motivation partially has no effect on employee performance as indicated by the significance value sig=0.773> 0.05. Work environment partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. Work discipline partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. While Work Ability, Work Motivation, Work Environment and Work Discipline simultaneously have a significant effect on Employee Performance with a calculated F value of 111.112 with a significance level (Sig.) of 0.001 which is smaller than 0.05. Thus, the better the work ability, work motivation, work environment and work discipline are applied simultaneously by the leadership, the greater the productivity of employee performance.
Pengaruh Anggaran Berbasis Kinerja dan Sumber Daya Manusia terhadap Kualitas Anggaran Pada Satuan Kerja Pemerintah Aceh Aulia Grina; Zulkifli Umar; Budi Safatul Anam
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/jwpvmv44

Abstract

This study aims to examine the effect of performance-based budgeting and human resources on budget quality in Aceh Provincial Government work units. A quantitative approach was employed using a survey method, with questionnaires distributed to 60 respondents directly involved in the budgeting process. The data were analyzed using multiple linear regression to test both partial and simultaneous effects among variables. The results indicate that performance-based budgeting and human resources have a positive and significant effect on budget quality, both individually and jointly. Performance-based budgeting shows a more dominant influence, followed by human resources. These findings suggest that outcome-oriented budgeting, supported by competent and capable personnel, enhances budget clarity, accountability, and effectiveness in regional financial management. This study provides practical implications for local governments to strengthen the implementation of performance-based budgeting and human resource development in order to improve public sector budget quality.
Is Auditor Financial Decision-Making Affected By Prior Audit Report Information? A Behavioral Approach Hendri Mauliansyah; Fandi Bachtiar; Budi Safatul Anam
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/zg7zd797

Abstract

This study experimentally examines whether and how prior audit report information influences auditors’ financial decision-making. Motivated by behavioral auditing theory, we investigate whether exposure to favorable versus unfavorable prior audit reports affects auditors’ judgments of audit risk, materiality, and planned audit effort. Using a controlled experimental design, professional auditors are randomly assigned to conditions that manipulate the nature of prior audit report information while holding current-year financial evidence constant. Consistent with predictions from anchoring and confirmation bias theory, the results show that auditors exposed to favorable prior audit reports assess lower audit risk and plan less extensive audit procedures compared to auditors exposed to unfavorable prior reports. Additional analyses indicate that time pressure amplifies reliance on prior audit information, increasing the magnitude of anchoring effects. These findings provide causal evidence that prior audit reports serve not only as informational inputs but also as cognitive anchors that shape auditors’ professional judgments. The study extends behavioral auditing research by demonstrating how historical audit information systematically biases financial decision-making even when auditors have access to identical current-period evidence. From a practical perspective, the results suggest that audit firms and standard setters should implement structured debiasing mechanisms, such as independent risk reassessment and judgment review protocols, to mitigate the unintended behavioral consequences of relying on prior audit reports. Overall, this study contributes to the literature by clarifying the behavioral mechanisms through which prior audit information affects audit quality in complex audit environments.
Co-Authors Aida Fitri Aiyup Saputra Aliamin Aliamin Aulia Grina Eva Zahara Fandi Bachtiar Gustia Nizar Hendri Mauliansyah Surna Lastri Thasrif Murhadi Yusnadi Zulfakhri Zulfakhri Zulkifli Umar