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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Perspektif Ekonomi Darussalam E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis The Indonesian Journal of Accounting Research Journal of Accounting Research, Organization and Economics (JAROE)

Fazli Syam BZ

Universitas Syiah Kuala

Author-ID : 2511902

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS EFEKTIFITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DESA (STUDI PADA DESA DI KABUPATEN DELI SERDANG) Fachrul Amanullah Siregar; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Undang-Undang Nomor 6 Tahun 2014 on Villages explains that the Village is a legal community unity that has territorial boundaries to administer and administer government affairs, the interests of local communities based on traditional. Villages have the authority to organize and manage the interests of their own communities according to local conditions and social culture. The purpose of this study based on the formulation of the problems that have been stated above is to measure the level of effectiveness and efficiency of village finances in Deli Serdang District and Village Financial Management in Deli Serdang District and provide recommendations to overcome the problem. The type of this research is qualitative research. Qualitative research is research, where researchers collect and analyze data, integrate findings, and draw inferential conclusions using qualitative research methods in one study. In terms of effectiveness of financial performance development based on the use of ADD in 2016 seen that there are differences in the effectiveness level almost all villages used as research samples have a ratio of 100% or Effective, only a few villages that have a very low level of effectiveness such as Medan Estate village which has the effectiveness ratio of 69% or Less Effective, as well as the effectiveness analysis of DD use in 2016, which shows that the average use of DD has a ratio of 100% or Effective, it's just that some villages also seen still have a low level of effectiveness, such as village Bangun Sari has an effectiveness ratio of 31% or Not Effective, as well as Bintang Meriah village which only has a level of effectiveness ratio of 73% or Less Effective

ANALISIS ECONOMIC ORDER QUANTITY TERHADAP PREDIKSI PERSEDIAAN (STUDI EMPIRIS PADA UMKM MANUFAKTUR DI KOTA BANDA ACEH) Mely Beauty Ningsih; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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According to data from the Aceh Cooperative and the Office of Small and Medium Enterprises in the past three years, the number of small and medium enterprises has increased by 25%. The contribution of SMEs to Aceh’s GRDP reached 55.56%. Various programs have also been implemented to improve the performance of small and medium-sized enterprises. One of them is inventory management at the lowest cost. This study aims to determine the economic order quantity of raw materials and compare the total cost of raw material inventory, as well as the use of economic order quantity (EOQ) to carry out safety stock and reorder levels for manufacturing companies in Banda Aceh. EOQ is the best or most economic order quantity to be used according to the period cost.This study selected ten manufacturing MSME samples in Banda Aceh. It shows that the results of using the EOQ method to order cost information are different from the calculation of the strategy implemented by the company. The frequency of ordering raw materials used to be fixed at 12 times, but it has now been reduced to ensure ordering costs

The Influence of Good Corporate Governance and Corporate Social Responsibility on the Value of Banking Companies Listed on the Indonesia Stock Exchange Anhar Firdaus Firdaus; Fazli Syam BZ; Yossi Diantimala Diantimala; Syawal Harianto Harianto
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 22, No 1 (2021): Volume 22, Nomor 1, April 2021
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

This reasearch purpose to examine the Good Corporate Governance and Corporate Social Responsibility both simultaneously and partially to Firm Value on Indonesian Banks in the period of 2011-2015. The methode of analysis used in this reasearch is path analysis for hypotesting test and SPSS for classic assumption test. The type used in this reasearch is study are causality, using purposive sampling method and unbalanced panel data. The object of this reasearch consists of 11 banks with 38 observational data. The results show that (1) Good Corporate Governance and Corporate Social Responsibility simultaneously no influence to firm value; (2) Good Corporate Governance has no influence to firm value; (3) Corporate Social Responsibility has no influence to firm value.

Hubungan Laba Akuntansi, Nilai Buku, dan Total Arus Kas dengan Market Value: Studi Akuntansi Relevansi Nilai linda linda; fazli syam bz.
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.144

The objective of this study is to prove value-relevance of earnings, book value and total cash flows compared to other information that are used by investors in decision making, in stressing on the price model and the return model. Although their theoretical foundations are the same, the results obtained using these two models are sometimes inconsistent. In some research contexts the combined use of both price and return models may be useful for the purpose of assessing the accounting information usefulness in equity valuation.The sample cover 58 companies which are selected by using stratified random sampling method for non financial companies populations (except infrastructure, utility, transportation sector and trading, service, investment sector). Those selected companies announced their financial statement between January 1st – July 31st in 1997 to 2002.Based on the price model, the study shows that value-relevance from accounting information variables have significant moderate and stable level of correlation during observation, so its variable may explain the investors expectation in the future. Based on the return model,it shows that the decreasing of value-relevance of accounting information variables have been observed, but they have been not significant. This fact that the variables have been anticipated by the market before information announced.

Pengaruh Informasi Akuntansi dan Ketidakpastian Tugas terhadap Perilaku Manajer: sebuah Eksperimen Semu Fazli Syam BZ; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.65

The aim of this research is to predict and explain empirically the effect of accounting information and task uncertainty on the manager behavior. The research result is expected to give a clearer explanation to the management accounting literatures, and a contribution to the management accounting practitioner in general. The research employed quasi-experimentation as the methodology and used students of MM-UGM as a proxy of the manager as research participants. The research used 120 participants, who were classified into four major different groups randomly depending on whether or not accounting information was used and the level of task uncertainty.The result shows that the uses of accounting information as a tool to assess the achievement and performance of manager in the low task uncertainty, which cause the manager tend to act positively, is not significantly proved. The insignificant result is also showed in the hypothesis that the managers tend to act negatively when the achievement and performance of manager is assessed by accounting information in the situation where the task is uncertain. The assessment of achievement and performance of the manager without using accounting information and when the uncertainty of the task is low which causes the managers to act positively is proved significantly. It means that task uncertainty influential to the manager behavior. Nevertheless, without using accounting information, manager’s achievement and performance assessment under high task uncertainty, which tends to cause managers act positively is not proved. These are consistant with the findings of Otleys (1978) which state that the usage of accounting information (budget constraint style) to assess manager’s achievement and performance will not cause manager’s disfunctional behavior.

The Role of Budgetary Control on Managerial Performance in Fertilizer Companies in Indonesia Hushaini Hasan; Fazli Syam BZ; Mirna Indriani
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to examine the influence of budgetary control on managerial performance of fertilizer companies in Indonesia with the characteristics of budgetary goal and knowledge of cost management as moderating variables. Design/methodology – This study uses 144 samples of respondents from middle to upper level managers in the fertilizer industry, i.e. subsidiaries of Pupuk Indonesia. Data collection is carried out by utilizing survey questionnaires. Data analysis is performed using Moderating Regression Analysis (MRA). Results – The findings indicate that budgetary control, characteristics of budgetary goal and knowledge of cost management influence managerial performance. Furthermore, characteristics of budgetary goal and knowledge of cost management was found to moderate the influence of budgetary control on managerial performance. Research limitations/implications – This study is only limited to the companies that are engaged in the fertilizer industry, hence its results cannot be used for the purpose of generalization. Apart from that, the characteristics of budgetary goals and knowledge of cost management variables in this study are only quasi moderator variables.

Comparing Performance Using Balance Scorecard Method: Evidence of Conventional vs Shariah Insurance Firms Trie Nadirra; Fazli Syam BZ; Muslim A. Djalil
Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020
Publisher : Universitas Syiah Kuala

Objective – The purpose of this study is to evaluate and compare the overall company performance using the concept of Balance Scorecard at conventional insurance firm and its Syariah counterpart. This study took the case of an insurance company which have its conventional as well as Syariah branch namely PT AB Medan Branch and PT AB Syariah Aceh Branch. Design/methodology – Sample in this study were employees and partners both from PT AB Medan Branch and PT AB Syariah Aceh Branch. Secondary data were derived from financial statements for 2 years period of 2018-2019. Results – The results of the study showed that (1) when viewed from a financial perspective, PT AB Medan Branch is better than PT AB Aceh Branch; (2) when viewed from a non-financial perspective (customer satisfaction and learning growth), both PT AB Medan Branch and PT AB Syariah Aceh Branch show very good signs of satisfaction, namely the average value above 4; and (3) when viewed from a non-financial perspective (internal business processes) PT AB Medan Branch is better than PT AB Aceh Branch. This implies the different strength portrayed by conventional and shariah insurance firms indicating the areas that they can focus for improvement.

An Explorative Survey in the Implementation of Good SMES Governance on Small Business Entity Fazli Syam BZ
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Objective – This study aims to explain and predict about the implementation of good governance on small business entities as a key performance indicator. Implementation of good governance is needed and becomes important for small business entities to be able to develop and still exist in business environments.Design/methodology – This study was designed with field study research approach oriented explorative study with a combination of primary and secondary data. This research proposed two precision, namely: First, an understanding of small business entities on the principles of SMEs governance is positively associated with perceptions of small business entities about the importance of implementing good governance in business activities. Second, the perception on the implementation of good governance is positively associated with the performance of small business entities. Results – The results showed that the understanding of small business entities are positively related to perceptions of the importance of implementing good governance, but not positively related to the performance of small business entities. This means that the constraints and obstacles faced by small business entities in the application and implementation of good governance is more due to the principles of SMEs governance do not have a positive and significant relationship with the performance of small business entities.Research limitations/implications – For further research is needed to add more small business entities as respondents, particularly small business entity that has the legality (listed in the government and/or have a business license.) Necessary to reexamine the instrument that has been used to make some adjustments such as set back a list of questions compiled by Credit Lyonnais Securities Asia (CLSA) to make some adjustments in accordance with the needs of small business entities. Further research is recommended to use the same method or using other research methods in the test results, such as using Discriminate Analysis.Keywords Good SMEs Governance, Key Performance Indicators, CG Indicators, Small Business Entity

Cost of Quality Analysis on Tailors’ Industry in Aceh Dinaroe Dinaroe; Syarifah Umaira; Fazli Syam BZ
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Objective – This research aims to explore and find out the application of Cost of Quality in Managerial Accounting perspective on the Tailor’s businesses in Banda Aceh during the period of 2015 – 2017. In addition, the research purposes are to analyze the firms plan and control of the Cost of Quality and how the firms arrange the cost in order to improve the quality with minimum budget cost.Design/methodology – The study uses qualitative descriptive research approach and being conducted using data from the firms annual reports and additional in-depth interview with the owners. The technique of purposive sampling is used in this study with the data availability criteria. The population of the research are the Micro, Small and Medium Enterprises (MSMEs) in Banda Aceh, and the sample criteria among others are tailor industry factories in Banda Aceh that have already prepared financial report during the observed period. CV Kuta Alam Tailor and CV Aceh Moda Tailor have been selected as the samples and as the study case location. The researcher analyzed the data by analyzing and examining the costs incurred by the firms, at how much and what kind of it, related to the cost of quality and cost of goods sold before and after the cost of quality is being added. Results – The result shows that CV. Kuta Alam Tailor and CV. Aceh Moda Tailor in term of cost of quality is still above 2.5% of the sales, thus indicates that the cost extravagancy and there are big differences in the cost of the goods sold if the cost of quality is included into the cost of goods sold. In addition, it is also found that both firms do not make a quality cost report specifically.Research limitations/implications – The research is based on the qualitative approach and does not using empirical research tools, so then it can not be generalized for overall tailor industry in Aceh nor Indonesia, outside of the observed firms and location. Therefore, it is necessary for the future research to explore more this phenomenon by using quantitative approach in order to analyze the influence of quality cost and firm performance or budget efficiencies.Novelty/Originality – The research focuses on analyzing and examining the cost of Quality in manufactur industry, particularly in the Job-Process Industry, such as Tailor industry is still very novice and need to be nurtured. Thus, this study contributes to this area by examining the implementation and aplication of the cost of quality whether the cost information can produce managerial information through financial and managerial reporting that will improve the product quality toward cost effeciency.Keywords Cost of Quality, Prevention Cost, Appraisal Cost.

KINERJA KEUANGAN DALAM PERSPEKTIF LINGKUNGAN: STUDI PADA PERUSAHAAN MANUFAKTUR INDONESIA Yusuf Machfudt; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023: IN PRESS
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.21063

This study purposes to determine the effect of Environmental Costs, Environmental Performance, and Corporate Social Responsibility (CSR) on Financial Performance. The type of data used is quantitative data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period, totaling 193 companies with a sample of 8, obtained by the purposive sampling method. The analytical method used is Multiple Linear Regression Analysis. The results of this study are that environmental costs have a negative effect on financial performance, environmental performance has no effect on financial performance, and corporate social responsibility has no effect on financial performance.

Co-Authors Anhar Firdaus Firdaus Bustamam, Bustamam Dina Marfirah Dinaroe Dinaroe Fachrul Amanullah Siregar Hushaini Hasan Indra Wijaya Kusuma Jhon Andra Asmara Linda Linda Mely Beauty Ningsih Mifta Maghfirah Mirna Indriani Muslim A Djalil Nurlelahayati Nurlelahayati Nuzuliani Abdullah Sarah Anggraini Suci hariyati Syarifah Umaira Syawal Harianto Harianto Tasya Meisheilla Aditya Tria Ulfa Trie Nadirra Vanda Novita Sari Yossi Diantimala Diantimala Yusuf Machfudt

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