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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
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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City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia Muhammad Geubrika Ruzan; Syukriy Abdullah; Darwanis Darwanis
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.316 KB) | DOI: 10.24815/jaroe.v4i3.17595

Abstract

Objective – This study aims to explain the intervention of City Government in budgeting in Gampong1 by using agency theory in Banda Aceh.Design/methodology – This study is qualitative approach, by collecting data through interviews officials and members of the Gampong’s People Representative Council in 5 gam-pongs in Banda Aceh City, Head of sub-district, City Inspectorate, and representatives from the Gampong Community Empowerment Office. Questionnaires were distributed with a total of 363 respondents.Results – The results showed that there was an intervention from City Government in the budgeting process in Gampong as a result of the existence of City Government authority as a coach and supervisor of the Gampong government. In addition, the results of the inspec-torate's examination also greatly influenced budgeting in the village the following year.Research Limitation/Implications – The lack of literature and previous research on agency problems that occur in the village, the limited competence and lack of cooperation be-tween Keuchik and Tuha Peut Gampong (TPG) when asked for information through inter-views and questionnaires, and The lack of literature on the influence of personal conflict fac-tors (interpersonal) on agency problems.Novelty/Originality – The results of this study are expected to be a reference material for academics to examine agency problems in the gampong.
The Influence of Regional Revenue, Balancing Funds, Special Autonomic Funds, and Economic Growth on Capital Expenditures Allocation Eva Jumiati; Mirna Indriani; Darwanis Darwanis
Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.405 KB) | DOI: 10.24815/jaroe.v2i2.14317

Abstract

Objective – This study aims to examine the effect of Regional Revenue, Balancing Funds, Special Autonomy Funds, and Economic Growth on the Allocation of Capital Expenditures in Regencies / Cities in Aceh for the period 2013-2017. Design/methodology – This type of research is quantitative, the population of this study is all districts/cities in Aceh in 2013-2017, amounting to 23 local governments consisting of 18 district governments and 5 city governments. The unit of analysis of this research is the Realization Report of the Revenue and Expenditure Budget (LRA-APBK) in Aceh for the 2013-2017 Period which has been audited by the Financial Supervisory Agency (BPK) and Gross Regional Domestic Product (PDRB) data. Results – The results of the study show that both jointly and separately, regional own-source revenues, balancing funds, special autonomy funds, and economic growth have an effect on the allocation of capital expenditures in districts/cities in Aceh for the period 2013-2017. Originality/Value – Discussion related to the influence of special autonomy funds on capital expenditure is limited research, so it is deemed necessary to do as additional insight and reference of research results.
FACTORS AFFECTING FRAUDULENT MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE (BOS) FUNDS AT PUBLIC HIGH SCHOOLS Al Amin; Darwanis Darwanis; Fifi Yusmita
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.6631

Abstract

The number of fraud phenomena in Indonesia continues to increase from year to year and occurs in various sectors, including the education sector. This research aims at determining the effect of internal control, accounting information systems, accountability, and transparency on preventing fraud in managing BOS funds. The research was conducted at public high schools in Aceh from July to August 2022, with a population of 380 public high schools and a sample of 296 public high schools in Aceh province. The results showed that internal control, accounting information systems, accountability, and transparency simultaneously influenced fraud prevention in managing BOS funds. To some extent, internal control, accounting information systems, accountability, and transparency are significantly related to fraud prevention in BOS funds management. Therefore, the research implies that it can be used as a benchmark by the management of the BOS fund to prevent any possibility of fraud.
DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR Rahmawaty, Rahmawaty; Darwanis, Darwanis; Abdullah, Syukriy
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 1, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.1.97-118

Abstract

This study aims to provide a literature review on audit quality in the public sector. There are 15 articles used from 3 journal categories, namely Scopus quartile 2, international, and national indexed by Sinta 3 which were published from 2017 to 2021. This study used the Systematic Literature Review method developed by Kitchenham et al (2009). Article searches are carried out through the publish or perish application with a search focus on Scopus as the main search source. Researchers also use search sources from Google Scholar as a secondary source of supporting data. The results showed that there were 6 dominant determination factors used to measure audit quality in the 15 selected articles, namely competence, independence, professional skepticism, professional ethics, motivation, and time budget pressure.
Student Business Assistance at Al Baqalal Faculty of Islamic Studies (FPI), Universiti Kebangsaan Malaysia Adam, Muhammad; Chan, Syafruddin; Faisal, Faisal; Madjid, Iskandarsyah; Sakir, A.; Nizam, Ahmad; Halimatussadiah, Halimatussadiah; Darwanis, Darwanis; Idris, Sofyan
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.195

Abstract

This community service article delves into the entrepreneurial journey of self-employed students at the Faculty of Islamic Studies (FPI) within Universiti Kebangsaan Malaysia. These students have established a business called Al Baqalal, a convenience center catering to the culinary needs of the student community. The article highlights the community service goals aimed at enhancing the students' entrepreneurship skills and preparing them for post-graduation entrepreneurial endeavors. The report covers Al Baqalal's profile, business operations, workforce structure, and procurement schemes. It also discusses the methodology employed in the community service program, utilizing the Service Learning (SL) method. Results and discussions showcase the positive impact of mentoring on entrepreneurial students, including improvements in business foundations, marketing, financial management, and operations. The article concludes by emphasizing the significance of ongoing high-quality training, expanding the program, fostering external collaborations, conducting regular evaluations, and promoting the entrepreneurial spirit among students to further enhance the community service program's effectiveness.
Financial Reporting Quality and Accrual Accounting Disclosures: An Empirical Study on Regional Governments in Indonesia Asrofa, Sadifa; Darwanis, Darwanis; Nuraini A, Nuraini A
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.39453

Abstract

Objective This research aims to investigate the quality of financial reporting and the extent of accrual accounting disclosure in Indonesia. Additionally, it examines the influence of capital expenditure budget, size, and age on the quality of financial reporting, with accrual accounting disclosure acting as a mediator.Design/Methodology The study was conducted by performing a textual analysis of 380 regional government financial reports in Indonesia. Data analysis was executed using the SEM-PLS method, facilitated by SmartPLS version 3.Results Although no LGFS achieved a perfect score for reporting quality, there was a notable improvement in the quality of financial reporting and accrual-based accounting disclosures in the LGFS from 2017 to 2021. The capital expenditure budget, the age of the local government and accrual accounting disclosures significantly affect the quality of financial reporting. Furthermore, accrual accounting disclosures mediate the effect of local government size on the quality of financial reporting.Research limitations/implications This research does not yet fully capture the quality of financial reporting and accrual accounting disclosures in Indonesia, as the study is limited to regional governments established in 2007. However, these findings can serve as a reference for local administrations striving to enhance the quality of their financial reporting and accrual accounting practices.Novelty/Originality This study complements existing research on the progression of accrual accounting in Indonesia through textual analysis and further examines how accrual accounting disclosures affect the quality of financial reporting, while mediating key factors within local Indonesian governments.
Socialization of Post-COVID-19 Community Economic Strengthening Strategy and Regional Poverty Alleviation Strategy in Aceh Besar Regency Mukhlis, Mukhlis; Sakir, A; Darwanis, Darwanis; Jamal, Abd; Nisva, Raisa Ullya; Dawood, Taufiq C; Umuri, Khairil; Sari, Meutia Dwi Novita; Nabilah, Nabilah; Zikran, Ghrina
Jurnal Pengabdian Bakti Akademisi Vol 1, No 2 (2024): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v1i2.39018

Abstract

This community service activity aimed to address the economic challenges faced by the people of Aceh Besar post-COVID-19 and to develop effective poverty alleviation strategies for the region. Conducted on February 14, 2023, at the Dekranasda Aceh Besar office, this initiative was a collaboration between the Management Department, Faculty of Economics and Business, Universitas Syiah Kuala, and the Government of Aceh Besar. The primary objectives were to enhance the understanding and skills of local stakeholders in formulating and implementing economic strengthening strategies and to foster collaboration among various community elements. The service-learning method was employed, integrating academic learning with community service to provide practical solutions to real-world problems. The activity involved 150 participants, including members of the Aceh Besar Regional House of Representatives (DPRK), 58 regional government organizations (OPD), Aceh's Development Planning Agency (Bappeda), the Head of Aceh Besar Statistics Bureau (BPS), representatives from NGOs, community leaders, local officials, academics, and other relevant stakeholders. The activities included presentations, workshops, and group discussions led by experts from Universitas Syiah Kuala and Bappeda Aceh. The results showed a significant increase in participants' understanding and skills, with 85% reporting improved knowledge in economic strengthening strategies. Additionally, eight concrete action plans were developed and implemented by the participants in their respective communities. The activity's success is evident from the high levels of participation and positive feedback, demonstrating its effectiveness in achieving its objectives. These outcomes contribute to the Sustainable Development Goals (SDGs), particularly in poverty alleviation and economic well-being. Despite minor challenges such as time constraints and resource limitations, the activity successfully fostered collaboration and provided valuable insights for future community service initiatives.
Socialization and Counseling on the Dangers of Drugs in Dayah Mini Aceh Riyaldi, Muhammad Haris; Halim, Hendra; Firdaus, Mohd; Syahrizal, Teuku Muhammad; Faisal, Faisal; Darwanis, Darwanis; Murkhana, Murkhana; Jamal, Abd.
Jurnal Pengabdian Bakti Akademisi Vol 1, No 2 (2024): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v1i2.38854

Abstract

The primary aim of this international community service activity was to enhance the understanding and awareness of the dangers of drug abuse among the students of Dayah Mini Aceh. The service learning (SL) method was employed, involving active participation and engagement from the community. The activity took place on Saturday, May 25, 2025, at Dayah Mini Aceh, located in Kecamatan Syiah Kuala, Banda Aceh. The speakers included Mohd Firdaus from JAKIM, Hendra Halim, M.E., and Teuku Muhammad Syahrizal, M.Ag. from Universitas Syiah Kuala. Twenty Dayah students participated in the event. Data was collected through questionnaires, observations, and interviews and was analyzed using both qualitative and quantitative descriptive methods. The results indicated a significant increase in the students' understanding of drug dangers, with the average score rising from 60% before the activity to 85% after. Additionally, the participants' awareness and commitment to avoiding drug use improved from 50% to 90%. These findings suggest that the service-learning method effectively enhances drug awareness and prevention knowledge among the target community. This activity not only met its objectives but also contributed to achieving the Sustainable Development Goals (SDGs), particularly SDG 3 (Good Health and Well-being) and SDG 16 (Peace, Justice, and Strong Institutions). The successful implementation of this activity highlights the potential of similar approaches in other community service initiatives aimed at drug prevention and education.
Pemberdayaan Masyarakat Melalui Produksi Biobriket dari Limbah Sampah Organik Fathanah, Umi; Yunardi, Yunardi; Darwanis, Darwanis; Zuhra, Zuhra; Syamsuddin, Yanna; Lubis, Mirna Rahmah; Suparno, Suparno; Syawaliah, Syawaliah; Ambarita, Aulia Chintia; Amin, Amri
Jurnal Vokasi Vol 9, No 1 (2025): Maret
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i1.6531

Abstract

Pemanfaatan limbah organik sebagai sumber energi alternatif menjadi solusi yang penting dalam menghadapi permasalahan limbah dan ketergantungan terhadap bahan bakar fosil. Desa Cot Mesjid, Kecamatan Sukamakmur, Aceh Besar, memiliki potensi besar dalam pengelolaan sampah organik yang dapat diolah menjadi biobriket sebagai sumber bahan bakar alternatif. Program pengabdian masyarakat ini bertujuan untuk mengidentifikasi potensi limbah organik, memberikan pelatihan pembuatan biobriket, serta menganalisis manfaat lingkungan dan ekonomi dari pemanfaatan biobriket. Metode pelaksanaan terdiri dari tahapan sosialisasi, identifikasi bahan baku, pelatihan produksi biobriket, serta monitoring dan evaluasi efektivitas penggunaan biobriket. Pelatihan dilakukan dengan pendekatan praktik langsung, melibatkan masyarakat dalam setiap tahap produksi mulai dari pengumpulan bahan baku, proses pirolisis, penghalusan arang, pencampuran dengan bahan perekat, pencetakan, hingga pengeringan biobriket. Evaluasi dilakukan melalui observasi, wawancara, dan angket kepada peserta pelatihan. Hasil menunjukkan bahwa masyarakat merespons positif program ini, dengan peningkatan pemahaman mengenai pemanfaatan limbah organik dan kemampuan produksi biobriket secara mandiri. Selain itu, biobriket yang dihasilkan memiliki efisiensi pembakaran yang tinggi dan dapat mengurangi ketergantungan terhadap bahan bakar fosil. Potensi pengembangan usaha biobriket juga terlihat dari minat beberapa kelompok masyarakat dalam memasarkan produk ini secara lokal. Dengan hasil yang positif, program ini dapat menjadi model bagi daerah lain dalam mengembangkan pemanfaatan limbah organik sebagai sumber energi alternatif yang ekonomis dan ramah lingkungan.
Structured Literature Analysis on Sustainability Report Disclosure in Public Sector Organizations Arifai, Muhammad; Mariana, Mariana; Fahlevi, Heru; Indriani, Mirna; Darwanis, Darwanis
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 2 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i2.009

Abstract

Objectives: This study examines the adoption of sustainability reporting in Public Sector Organizations (PSOs), focusing on (1) stakeholder expectations, (2) implementation challenges, and (3) the impact on accountability and value creation. It also identifies existing gaps in sustainability reporting frameworks and provides strategic recommendations to enhance transparency and effectiveness in public sector sustainability disclosures.Methodology: A Structured Literature Review (SLR) was conducted on 97 articles from Scopus (1990–2024), selected using keywords such as "sustainability reporting," "public sector," "GRI framework," and "public sector organizations." Inclusion criteria ensured relevance to the public sector and methodological diversity. The articles were categorized by sustainability focus, country, research methods, and theoretical frameworks. This approach enabled the identification of research trends, key gaps, and best practices to support policy improvements in sustainability reporting.Findings: The review reveals that (1) research on sustainability reporting in PSOs is still limited and predominantly conducted in developed countries, (2) there is an increasing trend in sustainability reporting driven by demands for greater transparency and accountability, (3) major challenges include inconsistencies in reporting frameworks, varied stakeholder expectations, and difficulties integrating sustainability metrics, and (4) adoption is influenced by regulatory environments, political commitment, and resource availability. Although digital reporting tools are emerging, standardization and performance measurement issues remain unresolved.Conclusion: Despite progress, sustainability reporting in PSOs suffers from a lack of consistency, comparability, and stakeholder engagement. To improve credibility and effectiveness, harmonized standards, stronger regulatory oversight, and capacity-building initiatives are essential. Addressing these gaps will enhance accountability and foster long-term value creation in the public sector.
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