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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JURNAL AKUNTANSI DAN AUDITING Jurnal Telaah dan Riset Akuntansi Jurnal Akuntansi Multiparadigma MIX : Jurnal Ilmiah Manajemen Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Kajian Akuntansi Jurnal Perspektif Ekonomi Darussalam Jurnal Akuntansi Aktual Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Jurnal Vokasi Jurnal Riset Akuntansi Kontemporer Devotion: Journal of Research and Community Service International Journal of Community Service Share: Jurnal Ekonomi dan Keuangan Islam Journal Of World Science East Asian Journal of Multidisciplinary Research (EAJMR) Asian Journal of Community Services (AJCS) Media Riset Akuntansi Auditing & Informasi Return : Study of Management, Economic and Bussines Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Bakti Akademisi Jurnal Akuntansi JIMEKA

Darwanis Darwanis

Fakultas Ekonomi Universitas Syiah Kuala

Author-ID : 250399

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH PARTISIPASI DALAM PENGANGGARAN DAN KOMITMEN ORGANISASI TERHADAP PRESTASI KERJA PADA PERUSAHAAN BUMN DI KOTA BANDA ACEH Evi Iskandar, Darwanis, Dana Siswar.
Jurnal Akuntansi Vol 3, No 3: Agustus 2014
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.389 KB)

Abstract: The study aims to determine the effect of budgetary participation and organizational commitment simultaneously and partially on employee performance of public enterprise in Banda Aceh city. The research sample 78 manager. Collecting data using questionnaires and subsequent data is analyzed busing multiple linier regression. The study found that that simultaneously and partially budgetary participation and organizational commitment have positive effect on the manager’s performance of public enterprise in Banda Aceh city. The relationship between manager’s performance with budgetary participation and organizational commitment is relatively closely. Amounted to 47.4 percent of managers work performance is affected by budgetary participation and organizational commitment. The remaining 52.6 percent (1-.474) influenced by other variables besides these two variables. The conclusion of this study is the manager’s performance of public enterprise in Banda Aceh city is depend on budgetary participation and organizational commitment. Therfore, the public enterprise should be able to increase manager’s participation in budgeting and their commitment on the organization. Keywords : Work Performance, Bugetary Participation and Organizational Commitment. Abstrak:Penelitian ini bertujuan untukmengetahui pengaruhpartisipasi penganggaran dan komitmen organisasi secara simultan dan parsial terhadap prestasi kerja pada perusahaan BUMN di Kota Banda Aceh. Sampel penelitian 78 orang manajer. Pengumpulan data menggunakan kuesioner dan selanjutnya data dianalisis dengan menggunakan peralatan statistik regresi linier berganda. Penelitian menemukan bahwa secara simultan dan parsial partisipasi dalam penganggaran dan komitmen organisasiberpengaruh positif terhadap prestasi kerja manajer pada perusahaan BUMN di Kota Banda Aceh. Hubungan antara prestasi kerja manajer dengan partisipasi dalam proses penganggaran dan komitmen organisasi tergolong erat. Sebesar 47,4 persen prestasi kerja manajer dipengaruhi oleh partisipasi anggaran dan komitmen organisasi. Sisanya sebesar 52,6 persen (1-0,474) dipengaruhi oleh variabel lain selain kedua variabel tersebut. Kesimpulan yang dapat diambil dari penelitian ini adalah prestasi kerja manajer pada perusahaan BUMN di Kota Banda Aceh sangat tergantung pada partsipasi anggaran dan komitmen organisasi. Karena itu, sebaiknya perusahaan tersebut dapat meningkatkan partipasi manajer dalam penganggaran dan komitmen mereka terhadap perusahaan tersebut. Kata kunci : Prestasi Kerja, Penganggaran dan Komitmen Organisasi.

PENGARUH KINERJA KEUANGAN TERHADAP PEMBIAYAAN BANK UMUM SYARIAH DI INDONESIA (PERIODE 2009-2013) Irma Safitri; Nadirsyah Nadirsyah; Darwanis Darwanis
Share: Jurnal Ekonomi dan Keuangan Islam Vol 5, No 2 (2016)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

The purposes of this research were to determine the effect of the financial performance of Islamic commercial banks in Indonesia on financing, both individually and simultaneously. The performance was measured through Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR). These four independent variables to be tested influence on the dependent variable. This research used census method that includes all of the Islamic banks in Indonesia for observational data. Research data observation period from 2009 until 2013 a total of 11 banks. Multiple linear regression was used to analyze the data.The results of this study found that the Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), and Financing to Deposit Ratio (FDR) affect the financing, both individually and simultaneously. Fluctuations in either an increase or decrease of financing that occurred in Islamic banking in Indonesia is determined by the four independent variables. That is to say, the four independent variables that have an important role in the financing of Islamic banking in Indonesia. =========================================== Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan bank umum syariah di Indonesia terhadap pembiayaan, baik secara parsial maupun simultan. Kinerja keuangan diukur melalui Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), dan Financing to Deposit Ratio (FDR) Keempat variabel bebas tersebut akan diuji pengaruhnya terhadap satu variabel tidak bebas. Penelitian ini adalah penelitian sensus, yakni memasukan semua bank umum syariah yang ada di Indonesia ke dalam data pengamatan. Periode pengamatan data penelitian dari tahun 2009 s.d 2013 yang berjumlah 11 perbankan. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menemukan bahwa Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), dan Financing to Deposit Ratio (FDR) berpengaruh terhadap pembiayaan pada perbankan syariah di Indonesia, baik secara parsial maupun simultan. Fluktuasi baik itu peningkatan atau penurunan pembiayaan yang terjadi pada perbankan syariah di Indonesia ditentukan oleh keempat variabel bebas tersebut. Sehingga dapat dikatakan bahwa, keempat variabel bebas tersebut mempunyai peranan penting atas pembiayaan pada perbankan syariah di Indonesia.

Faktor-faktor yang memengaruhi independensi auditor: sebuah Systematic Literature Review (2001-2021) Lilis Marlina; Darwanis Darwanis; Syukriy Abdullah
Jurnal Akuntansi Aktual VOLUME 9, NOMOR 2, JULI 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v9i22022p131

AbstractThis study aims to synthesize the development of empirical research on factors that affect auditor independence. This systematic literature review includes articles published in international journals indexed by Scopus between 2001 and 2021. The results show that this topic was published the most in 2009, with a total of 5 articles. Research on auditor independence is led by authors from America (48%), Australia (17%), and United Kingdom (17%). Quantitative approaches dominate the research methodology applied. The Auditing: A Journal of Practice & Theory has largest distribution of publications (29%). In various prior studies, the development of empirical research on the factors that influence auditor independence remains inconsistent, allowing for re-testing in the future.AbstrakPenelitian ini bertujuan untuk mengurai dan mensintesiskan perkembangan penelitian empiris faktor-faktor yang mempengaruhi independensi auditor. Systematic literature review ini menganalisis artikel yang terbit di jurnal internasional terindeks scopus dari 2001 hingga 2021. Hasil penelitian menunjukkan bahwa publikasi artikel terbanyak adalah pada tahun 2009 dengan jumlah 5 publikasi. Penelitian tentang independensi auditor didominasi oleh penulis yang berasal dari Amerika (48%), Australia (17%), dan Inggris (17%).Dari sisi metode, penelitian lebih didominasi oleh pendekatan kuantitatif. Sementara itu, distribusi publikasi terbanyak terdapat pada jurnal Auditing: A Journal of Practice & Theory (29%). Perkembangan hasil penelitian empiris terkait faktor-faktor yang mempengaruhi independensi auditor masih tidak konsisten pada beberapa penelitian terdahulu sehingga memungkinkan untuk dilakukan pengujian kembali di masa yang akan datang.

KUALITAS PEMERIKSAAN AUDITOR INTERNAL PEMERINTAH: STUDI PADA INSPEKTORAT KABUPATEN DAN KOTA DI ACEH Muhammad Arfan; Darwanis Darwanis; Johan Wahyudi
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to test the influence of educational background, capacity, integrity, and conflict of role in the audit team on audit quality of government internal auditors in Aceh. This study is a hypothesis testing research. The population were 299 auditors working for the inspectorate's office of regency and city in Aceh. Then, by using Slovin formula and proportionate stratified random sampling, the samples were 92 auditors. The data used were primary data for the year 2020 collected through a questionnaire on a one-stage time horizon. The analysis method used multiple linear regression. The result showed that educational background had no influence, while capacity, integrity, and conflict of role in the audit team partially had an influence on audit quality of government internal auditors in Aceh. Limitation of this study was questionaires were sent via internet by using google form, so that not all questionnaires were returned by the respondents. In addition, the time for returning the questionnaires was different between the respondents and some even returned them too long. The implications of this study is that it can help the government, especially the government of regency and city in Aceh, to be able to improve the audit quality of internal auditors by taking into account the factors that influence it, in particular the capacity and integrity of internal auditors.

KOMPETENSI, MORALITAS DAN SISTEM WHISTLEBLOWING DALAM PENCEGAHAN FRAUD: STUDI EMPIRIS PADA ORGANISASI PEMERINTAHAN INDONESIA NURUL CHAIRI; MIRNA INDRIANI; DARWANIS DARWANIS
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to investigate whether apparatus competence, whistleblowing system, and morality play a role in influencing fraud prevention. It is also intended to prove whether whistleblowing system has a mediating effect on the relationship among apparatus competence, morality and fraud prevention. The research subjects comprise of civil servants of Government Institutions of Central/Provinces/Regencies/Cities in Indonesia. The hypotheses were tested on 201 respondents who were selected using convenience sampling method. The data were collected using survey questionnaires sent via online using Google Form from January to February 2021. The data were analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS). The results of this study showed that whistleblowing system and morality influenced fraud prevention. Nevertheless, it appeared that apparatus competence did not influence fraud prevention. This study also proves that whistleblowing system has a mediating effect on the relationship among apparatus competence, morality and fraud prevention. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur, sistem whistleblowing, dan moralitas terhadap pencegahan fraud dengan peran mediasi sistem whistleblowing. Responden penelitian terdiri 201 Aparatur Sipil Negara (ASN) pada pemerintahan Pusat/Provinsi/Kabupaten/Kota di Indonesia. Pengumpulan data dilakukan dengan menggunakan kuesioner Google Form yang disebarkan secara online. Data dianalisis dengan menggunakan SEM-PLS (Structural Equation Modeling - Partial Least Square). Hasil penelitian menunjukkan bahwa sistem whistleblowing dan moralitas berpengaruh terhadap pencegahan fraud sedangkan kompetensi aparatur tidak memiliki pengaruh terhadap pencegahan fraud. Hasil pengujian juga menyatakan bahwa sistem whistleblowing memiliki efek mediasi terhadap masing-masing hubungan antara kompetensi aparatur dan moralitas dengan pencegahan fraud. Implikasi penelitian ini dapat dijadikan dasar pada kebijakan manajerial terhadap sistem whistleblowing yang perlu dikembangkan dalam organisasi.

Fraud Pemerintah Aceh: Apa Penyebabnya? Fariz Munadi; Darwanis Darwanis; Ridwan Ibrahim; Fifi Yusmita
Jurnal Kajian Akuntansi Vol 6, No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.6959

AbstractThe purpose of this research is to find out and also analyze the tendency for fraud to occur in the government sector, the tendency for fraud to occur will be carried out by testing and analyzing the driving force of internal control, then enforcement of regulations, as well as the suitability of compensation for fraud. . This research is in the form of associative with causality type to determine the relationship between variables and how much is the dependence of the dependent variable on the independent The population in this study is all APIP (Government Internal Supervisory Apparatus) in Aceh Province, totaling 53 auditors who will all be research units (census technique) The method of analysis used multiple linear regression analysis. The sampling method used the census method where the entire population in this study was used as the research sample. The results showed that internal control, enforcement of regulations, and suitability of compensation had an effect on fraud.Â Abstrak Tujuan dari dilakukannya penelitian ini adalah untuk mengetahui serta juga menganalisis terkait adanya kecenderungan untuk terjadinya fraud di dalam sektor pemerintahan, kecenderungan terjadinya fraud tersebut akan dilakukan dengan cara menguji dan melakukan analisis pengerah dari pengendalian internal, kemudian penegakan peraturan, serta juga kesesuaian kompensasi terhadap tindak fraud. Penelitian ini berbentuk asosiatif dengan tipe kausalitas untuk mengetahui hubungan diantara variabel serta sebesar apa ketergantungan dari variabel dependen dengan independen Populasi didalam penelitian ini adalah seluruh APIP (Aparat Pengawas Internal Pemerintah) yang berada di Provinsi Aceh yang berjumlah 53 orang auditor akan seluruhnya menjadi unit penelitian (teknik sensus) Metode analisis menggunakan analisis regresi linier berganda. Metode penarikan sampel menggunakan metode sensus dimana seluruh populasi dalam penelitian ini dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa pengendalian internal, penegakan peraturan, dan kesesuaian kompensasi berpengaruh terhadap fraud.

What Determines Audit Quality of the Inspectorate Officials in Regional Financial Supervision? Darwanis Darwanis; Bella Azzahra Suhendra Putri
Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020
Publisher : Universitas Syiah Kuala

Objective – This study aims to examine the effect of competence, independence, accountability, and work experience on the audit quality of the Inspectorate Apparatus in regional financial supervision with auditor ethics and reward as moderating variables. Design/methodology – This study used a sample of all inspectorate auditors in Aceh, Indonesia. The sampling technique used was simple random sampling, which resulted in a sample of 80 auditors from a population of 407 auditors. Hypotheses were tested using Moderated Regression Analysis (MRA). Results – The findings prove that competence, independence, accountability, and work experience affect audit quality. Auditor ethics can moderate competence, independence, and accountability for audit quality, but auditor ethics cannot moderate work experience on audit quality. Meanwhile, the reward can moderate competence, independence, accountability, and work experience on audit quality.

Do Tax Knowledge, Level of Trust, and Religiosity De-termine Compliance to Pay Property Tax? Sakirin Sakirin; Darwanis Darwanis; Syukriy Abdullah
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Objective – This study aims to test the effect of tax knowledge, level of trust and religiosity on taxpayers' compliance in paying property tax (PBB) in Aceh Singkil Regency, Aceh, Indonesia. Design/methodology – The population of this study are all property taxpayers in Aceh Singkil Regency for the year 2018 with a total of 34,000 taxpayers. Non-probability sampling technique was utilized to draw the research sample which results in 396 samples. Primary data was obtained through questionnaires distributed to the respondents and analyzed using multiple linear regression models. Results – The results showed that tax knowledge, level of trust and religiosity affect the compliance of the taxpayers of property tax in Aceh Singkil Regency, Indonesia. Partially, tax knowledge affects the compliance of property tax paying of taxpayers while the level of trust affects the compliance to pay property tax of taxpayers in Aceh Singkil Regency. Nevertheless religiosity does not affect the compliance of paying property tax of taxpayers in Aceh Singkil Regency. The findings of this study interestingly provides an evidence of the lack of role of religion in influencing the tax payers’ compliance towards property tax.

What Influences Capital Adequacy Ratio in Islamic Commercial Banks? Evidence from Indonesia Mursal Mursal; Darwanis Darwanis; Ridwan Ibrahim
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to examine whether Return on Assets (ROA), Financing to Deposit Ratio (FDR), Size, Net Interest Margin (NIM), and Deposit (DEP) have any influence on Capital Adequacy Ratio (CAR) of Islamic Commercial Banks in Indonesia for the period of 2015-2017. Design/methodology – The population in this study is all Islamic Commercial Banks operating in Indonesia for the period 2015-2017. The data was collected from financial statements of the Islamic Commercial Banks for the period of three years totalling of 36 observations. Multiple Linear Regression was used to analyse the data. Results – The results showed that Return on Assets (ROA) has a negative effect on Capital Adequacy Ratio (CAR). Meanwhile financing to Deposit Ratio (FDR) has a negative effect on Capital Adequacy Ratio (CAR) and size has a negative effect on Capital Adequacy Ratio (CAR). Furthermore, net Interest Margin (NIM) has a positive effect on Capital Adequacy Ratio (CAR) and lastly Deposit (DEP) has a negative effect on Capital Adequacy Ratio (CAR). Research limitations/implications – This study has limitations due to the short observation period of only 3 years from 2015 to 2017. Future studies are recommended to enhance this current study by embarking a longer period of study or by performing a comparative analysis between Islamic banks in different countries.

Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia Maya Maulida; Darwanis Darwanis; Yossi Diantimala
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Objective– This study aims to analyze the role of self-efficacy and work motivation on the relationship between budgetary participation, clarity of budget targets, and accountability with managerial performance in regional work unit in Aceh province, Indonesia. Design/methodology– The population in this study was all regional work units in Aceh Province while the samples were drawn from all regional work units of Pidie Regency, Pidie Jaya Regency, and Bireun City which has a total of 147 regional work units. The number of respondents in this study was 441 obtained from the sample of each regional work units which consist of 3 respondents. Results –The results showed that budgetary participation, clarity of budget targets, accountability, self-efficacy, and work motivation had an effect on managerial performance in regional work units in Aceh province. Meanwhile self-efficacy moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance and work motivation moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance in regional work units in Aceh province.

Co-Authors A Sakir, A Sakir A. Sakir, A. Abd Jamal, Abd Agung Muhammad Arighi Al Amin aliamin aliamin Alwahidi, Muhammad Rizki Ambarita, Aulia Chintia Amri Amin Arighi, Agung Muhammad Arsyiati Arsyiati Asrofa, Sadifa Ayang Darmawan Bella Azzahra Suhendra Putri Chan, Syafruddin Cut Afrianandra, Cut Darmawan, Ayang Desi Dwi Mahyani Dhikin, Hidayatussa Esduo Ramadhano Labasido Eva Jumiati Fadhil, Rahmat Faisal Faisal Fajarsyah Putra Fariz Munadi Fifi Yusmita Fifi Yusmita Firdaus, Mohd Fitrah Khairi Fitri, Meutia Hadi Hadi Halim, Hendra Halimatussadiah, Halimatussadiah Hasan Basri Heru Fahlevi, Heru Idris, Sofyan Ilham Sahputra Irma Safitri Irma Safitri Iskandarsyah Madjid, Iskandarsyah Jamal, Abd. Johan Wahyudi Jumiati, Eva Kesuma, T. Meldi Labasido, Esduo Ramadhano Lilis Marlina Linda Linda Loli Efendi M. Shabri Abd. Majid Mariana Mariana Mariana Mariana Maulida, Maya Maya Febrianty Lautania Maya Maulida Mirna Indriani Mirna Rahmah Lubis Mohammad Amrullah Muhammad Adam, Muhammad Muhammad Arfan Muhammad Arifai Muhammad Geubrika Ruzan Muhammad Haris Riyaldi, Muhammad Haris Mujahid, Abdullah Mukhlis Mukhlis Mulia Saputra Mulyadi Adam, Mulyadi Munadi, Fariz Murkhana, Murkhana Mursal Mursal Mursal Mursal Muslim A Djalil Nabilah Nabilah Nadirsyah Nadirsyah Nadirsyah, Nadirsyah Nisva, Raisa Ullya Nita Erika Ariani Nizam, Ahmad Nuraini A, Nuraini A NURUL CHAIRI Putri, Bella Azzahra Suhendra Rahmadani, Eka Rahmawaty, Rahmawaty Reza Nanda Reza Nanda, Reza Ridwan Ibrahim Ridwan Ibrahim Ridwan Ibrahim Ridwan Nurdin Risa Mahfuza, Cut Ruhmaini Ruhmaini Ruzan, Muhammad Geubrika Ryanda Saputra, Ryanda Sakir, A Sakirin, Sakirin Sari, Meutia Dwi Novita Siregar, M. Ridha Sitepu, Novi Indriyani Sri Aprilia Sri Mulyati Sucito, Andi Suparno Suparno Syahrizal, Teuku Muhammad Syawaliah, Syawaliah Syukriy Abdullah Syukriy Abdullah Syukriy Abdullah SYUKRIY ABDULLAH Syukriy Abdullah Taufiq Carnegie Dawood Teuku Fauzi Umi Fathanah Umuri, Khairil Yossi Diantimala yunardi, yunardi Yusmita, Fifi Zikran, Ghrina Zuhra Zuhra

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