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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Manajemen & Keuangan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Heru Fahlevi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Kajian Kepatuhan Pemerintah Daerah atas Peraturan Perundang-undangan dalam Pengelolaan Keuangan Daerah di Aceh (Studi Kasus pada Dinas Kesehatan) Dewi Rosa Indah; Syukriy Abdullah; Afrah Junita; Heru Fahlevi
Jurnal Manajemen dan Keuangan Vol 6 No 1 (2017): JURNAL MANAJEMEN dan KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

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Abstract

Tujuan penelitian ini untuk mengidentifikasi permasalahan yang dihadapi oleh pemerintah daerah dalam mematuhi peraturan perundang-undangan terkait alokasi minimal untuk sektor kesehatan. Metode yang digunakan pada penelitian ini yaitu analisis deskriptif yang mengumpulkan data melalui kuesioner, focus group discussion (FGD) dan wawancara yang melibatkan tim anggaran dalam periode waktu April-Juni 2016. Lokasi Penelitian yaitu di Dinas kesehatan di 7 Pemda diantaranya Kota Langsa, Kab. Aceh Timur, Kab. Aceh Tengah, Kab. Gayo Lues, Kab. Aceh Tenggara dan Kab. Aceh Besar. Hasil penelitian menunjukan bahwa pemerintah daerah telah mematuhi peraturan alokasi dan defisit maksimal pada saat penyusunan APBD walaupun tidak mudah. Efisiensi, efektivitas dan manfaat program/kegiatan yang diusulkan dapat dipertanyakan karena terdapat perbedaan kapasitas, permasalahan, sarana/prasarana,dan kebutuhan anggaran dinas pendidikan terkait dengan alokasi minimal tersebut.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL (STUDI PADA KABUPATEN/KOTA DI WILAYAH ACEH) Susi Susanti; Heru Fahlevi
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

The purpose of this study was to test the influence of local revenue (PAD), general allocation fund (DAU), sharing-revenue fund (DBH), and degree of decentralization againts capital expenditure in regencies / cities in Aceh region. The population in this study were all local governments in Aceh Region during 2011-2014. In Aceh, there are 23 districts / cities which consists of 18 counties and 5 cities.The method used in this research is census. The data used is secondary data obtained Budget Realization Report of the Provincial Finance Department. The analysis used is multiple linear regression analysis.The results showed that, together local revenue, general allocation fund (DAU), and sharing-revenue fund (DBH) againts capital expenditure in regencies / cities in Aceh region. Local revenue positive effect on capital expenditure in regencies / cities in Aceh Region. The general allocation fund has no effect on capital expenditure in regencies / cities in Aceh Region. Revenue-sharing is no effect on capital expenditure in regencies / cities in Aceh Region. Keywords: capital expenditure, fund local own revenue (PAD), general allocation fund (DAU), sharing-revenue fund (DBH)
DETERMINAN NILAI INFORMASI PELAPORAN KEUANGAN DAERAH – STUDI PADA SKPK KABUPATEN PIDIE Weni Nuranda; heru Fahlevi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of human resource capacities, information technology utilization, accounting internal control and local government financial monitor on information value of local government financial reporting.The popullation in this study is 38 Working Units (or Satuan Kerja Perangkat Kabupaten/SKPK) in kabupaten Pidie. This study involved all the SKPK as research sample. Data was collected through questionnaires that distributed and filled by two respondents from each SKPK i.e. Financial Administration Officers (or Pejabat Penatausahaan Keuangan/PPK) and Accounting Staffs. Multiple regression method was used to analyses the collected data. This study confirms that human resource capacities, information technology utilization, accounting internal control and local government financial monitor determine the information value of regional government financial reporting of SKPK Kabupaten Pidie both individually and collectively.
ANALYSIS OF THE COMMUNITY FUND MANAGEMENT FOR PREVENTION AND HANDLING OF COVID-19 DISEASE IN BENER MERIAH ACEH, INDONESIA Mustaqim; Hizir Sofyan; Heru Fahlevi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 7 (2023): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i7.169

Abstract

The impact of COVID-19 on national finances and the national economy is that the management of the government's budget becomes the focus and vital. Losses in the economic aspect such as a large number of unemployed due to the dismissal of workers that is affecting the economic and social aspects later on. As a result, the role and function of the government are needed to deal with the COVID-19 pandemic. The purpose of this study was to find out the planning process for using village funds in preventing and handling COVID-19, and also the budgeting process for using village funds in preventing and handling COVID-19, and the process of monitoring and evaluating the use of Village Funds in prevention. and handling of COVID-19. The type of research used in this study is qualitative. The data collection technique is using the interview method. This study used a purposive sampling technique, the samples in this study were DPMK (Village Community Empowerment Service) secretaries, BPBD (Regional Disaster Management Agency) secretaries, Subdistrict headsectaries, and Village Government. Data analysis in this study is the data collection, data reduction, data presentation, and summing up the conclusions. The first results of the research are the planning process for using village funds in the prevention and handling of COVID-19 which is conducted from the Regency, District, and Village levels. The second result is the process of budgeting for the use of village funds in the prevention and handling of COVID-19, activities include: refocusing activities and budget reallocation, funding in emergencies. Moreover COVID-19 funding policy is also reallocating and refocusing APBK, and management mechanisms finance for handling the impact of COVID-19 at the village level. The third result is the monitoring process and evaluating of the use of Village Funds in the prevention and handling COVID-19 which is carried out through regional leadership plus communication forum meetings, based on activities that have been and will be carried out by the Regional Work Unit (SKPK) and village government.
Co-Authors Afrah Junita Dewi Rosa Indah Hizir Sofyan Mustaqim Susi Susanti Syukriy Abdullah Weni Nuranda