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All Journal 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 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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The Effect of SISKEUDES Implementation, Village Apparatus Training, and Internal Control System on The Quality of Village Financial Reports Darwanis, Darwanis
Jurnal Akuntansi Vol. 13 No. 2 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.2.83-97

Abstract

This study aims to determine the effect of SISKEUDES implementation, village apparatus training, and internal control system on the quality of village financial reports in Simeulue Regency, Aceh Province. The population included 138 villages in Simeulue Regency with a census sample of 138 villages. The respondents comprised three people in each village, with a total of 414 respondents. This study performed multiple linear regression using the SPSS (Statistical Package For Social Science) program for data analysis. The results showed that the implementation of SISKEUDES, technical training, and internal control systems show a positive and significant effect on the quality of village financial reports in Simeulue Regency. The implementation of SISKEUDES has positive effects on the quality of village financial reports in Simeulue Regency. The technical training and the internal control system also showed positive effects on the quality of village financial reports in Simeulue Regency. The implication of the finding is expected to be the basis for policymakers to implement SISKEUDES, technical training for village officials, and the implementation of an internal control system. This also becomes a practical guideline for villages to manage their finances.
Analysis of Planning and Budget Consistency on The Quality of Government Agency Performance Accountability Reports in the Simeulue District Mujahid, Abdullah; darwanis, darwanis; Abdullah, Syukriy
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.9692

Abstract

The assessment of the Simeulue Regency Government Agency Performance Accountability System documents for the 2017 - 2022 period still received a sufficient title of "C" (Adequate), while the Government targeted good predicate “B” for the report in the Simeulue Regency Regional Medium Term Development Plan for 2017-2022. The research aims in knowing the extent of planning and budgeting and its impact on performance accountability reports of Simeulue Regency Regional Government agencies. Descriptive qualitative research method was used through interviews with 14 key respondents as the team for preparing the report, consisting of employees in the organizational section of the Regional Secretariat, Regional Development Planning Agency, Regional Financial Management Agency and Inspectorate. The findings show that 82.08% of programs were planned, while the other 17.92% were not, indicating inconsistencies. The implications for the Government Agency Performance Accountability Report have not been fully met according to the recommendations. Improvement is needed for the Government to achieve the targeted value.
The Effect of Income on Capital Expenditure with Budget Surplus as a Moderating Variable Sucito, Andi; Abdullah, Syukriy; Darwanis, Darwanis
Journal of World Science Vol. 2 No. 3 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i3.234

Abstract

The realization of capital expenditure of regencies/cities in North Sumatra Province during the 2019-2020 period decreased by more than 25%. Similarly, the realization of local indigenous income (PAD) in the province decreased in 2019-2020 by 4.75%. This decrease is thought to be caused by poor budget planning at the beginning of the budgeting year. This study aims to determine the effect of local income and general allocation funds on capital expenditure moderated by budget surplus in districts/cities in north Sumatra province in 2016-2020. This study uses descriptive quantitative method. The population of this study is all regencies/cities in North Sumatra Province which amounts to 33 regencies/cities. This study used multiple linear regression techniques to determine the influence between research variables. The results showed that local original income had a positive effect on capital expenditure, the general allocation fund had a positive effect on capital expenditure, the budget surplus moderated the effect of local original income on capital expenditure, and the surplus budget moderated the effect of the general allocation fund on district/city capital expenditure in North Sumatra Province 2016-2020. The increase in PAD and DAU will have a positive impact on Capital Expenditure of Regencies/Cities in North Sumatra Province. The increase in PAD and DAU will provide sufficient budget for local governments to finance the necessary development projects. This can have a positive impact, including the availability of sufficient budgets, improving community welfare, increasing economic growth, and increasing regional competitiveness. 
City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia Ruzan, Muhammad Geubrika; Abdullah, Syukriy; 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 | 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 Gampongs 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.
Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia Maulida, Maya; Darwanis, Darwanis; Diantimala, Yossi
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.17935

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i1.17073

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i3.17157

Abstract

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.
The Influence of Regional Revenue, Balancing Funds, Special Autonomic Funds, and Economic Growth on Capital Expenditures Allocation Jumiati, Eva; Indriani, Mirna; 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 | 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.
What Influences Capital Adequacy Ratio in Islamic Commercial Banks? Evidence from Indonesia Mursal, Mursal; Darwanis, Darwanis; Ibrahim, Ridwan
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i1.12868

Abstract

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.
Training in Marketing Strategies through Digital Marketing for Scaling Up Businesses of Silver Craft SMEs in Banda Aceh City Lautania, Maya Febrianty; Darwanis, Darwanis; Ariani, Nita Erika; Linda, Linda; Afrianandra, Cut; Fitri, Meutia
Asian Journal of Community Services Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i1.6828

Abstract

In today's digital era, digital marketing strategies are crucial, particularly for Small and Medium Enterprises (SMEs). The primary objective of this training is to equip participants with essential knowledge and skills for implementing effective digital marketing strategies, with the ultimate goal of enhancing the business scale of SMEs. Conducted over two days, from October 9 to 10, 2023, the training emphasized introducing and teaching various digital marketing applications, such as Facebook and Instagram. It also provided guidance on creating engaging content for marketing their products. By the end of the training, the participant, CV Taufik Perak, had successfully established digital marketing accounts on several social media platforms.
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 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