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Identifikasi Kegiatan Program Kampung Keluarga Berencana di Kabupaten Aceh Tengah Syahnur, Sofyan; Diantimala, Yossi; Ilham, Ridha
JPPUMA Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area Vol 7, No 1 (2019): JPPUMA Juni
Publisher : Universitas Medan Area

The purpose of this study identified the activities of the Family Planning Village Population, Family Planning and Family Development program in Middle Aceh District. The study location were grouped according to the Geographic Difficulties Index of the Central Bureau of Statistics. Research data collection uses qualitative methods, namely interviews, documentation, and observations with the Village Head / Geuchik (informant 1), extension / coach of the Family Planning Village (informant 2), and management of the Family Planning Village (informant 3). The results of this study indicate that the implementation of family planning village activities in the village is of high difficulty and is not difficult geographically has been relatively active, namely the management and mentor and companion of the family planning village to work well and directed, while the villages with moderate difficulty level geographically less active. Generally, the activities of the Family Planning Village carried out are posyandu, posbindu, elderly gymnastics and other activities. The activities of the Prosperous Family Income Improvement Group are also not yet implemented, where the activity is expected to empower the village community economically. Cross-sectoral activities have also not been implemented and coordinated well, it seems that there is no program that can be felt directly even though the commitment at the beginning of the declaration has been carried out.

Analisis Tren Penganggaran Bencana di Daerah Rawan Bencana: Studi Kasus pada Kabupaten Aceh Selatan Mirjas Mirjas; Heru Fahlevi; Yossi Diantimala
Jurnal Kajian Akuntansi Vol 5, No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.5531

AbstractThis study aims to analyze trends of disaster management budgeting and its dynamics in the Indonesian local government context. Using a case study approach, this study collected data from the budgeting period of 2014 to 2019 followed by interviews with key actors in disaster budgeting. Most of the previous studies adopted quantitive research designs that lack in-depth analysis of the disaster budget dynamics. The results show that the disaster budget has fluctuated with an average annual budget is 3.29% from the total budget. The disaster budget is allocated not only in the agency for local disaster management/ALDM (or Badan Penanggulanan Bencana Daerah/BPBD) but also in other several departments. The disaster budgeting follows the local budget mechanism, focuses merely on emergency response and post-disaster phases, rather than pre-disaster stages. This study revealed the limitation of disaster budgeting in the Indonesian local government. Study on local government disaster management using case study still scanty. Keywords: Disaster budget; Disaster management; Local government; Disaster budgeting. behaviorAbstrak Penelitian ini bertujuan untuk menganalisis tren anggaran penanggulangan bencana dan dinamikanya di pemerintahan kabupaten Aceh Selatan sebagai salah satu daerah rawan bencana di Indonesia. Metode kualitatif dengan pendekatan studi kasus digunakan dalam penelitian ini. Penelitian terkait dengan anggaran kebencanaan dan dinamikanya pada konteks pemerintah daerah dengan menggunakan pendekatan studi kasus masih sangat terbatas. Hampir semua studi mengenai kebencanaan menggunakan desain riset kuantitatif yang kurang melakukan analisis mendalam mengenai dinamika penganggaran bencana di daerah rawan bencana. Data dikumpulkan dari dokumen anggaran tahun 2014 s.d. 2019 dan wawancara terhadap aktor kunci yang terlibat dalam penganggaran bencana. Hasil penelitian menunjukkan tren anggaran bencana fluktuatif dengan rerata 3.29% per tahun. Anggaran bencana dialokasikan tidak hanya di satu dinas saja, yaitu Badan penanggulangan bencana daearah/ BPBD, melainkan juga dijumpai di instansi lainnya. Kelemahan mendasar penganggaran bencana di daerah adalah terlalu fokus pada tahap tanggap darurat dan pasca bencana dan mengabaikan aspek pra bencana atau pencegahan bencana. Penelitian ini mengungkap kelemahan penganggaran bencana di pemerintah daerah yang tidak mempertimbangkan karakteristik dasar dan keunikan bencana.Kata kunci: Anggaran bencana; Penanggulangan bencana; Pemerintah daerah; Perilaku penganggaran bencana.

PENGARUH SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA SATKER DI LINGKUNGAN KEMENTERIAN AGAMA KABUPATEN ACEH UTARA) Liza Mutiana; Yossi Diantimala; Zuraida Zuraida
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 3, No 2 (2017): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

This study aims to examine the effect of the internal control systems, information technology, human resource quality and organizational commitment on the quality of financial reports on the work unit in the Ministry of Religious Affairs of North Aceh Regency either simultaneously or partially. The population of this study is all work unit in the Ministry of Religious Affairs of North Aceh Regency as many as 53 work units. The type of investigation conducted is causal study, with the time used in data collection is cross-sectional, and the analysis unit is organizational. Sources of data used are primary data, obtained through the distribution of questionnaires to KPA and Preparer of financial reports as respondents. Data analysis technique in testing the hypothesis of this study using multiple linear regression analysis technique is a statistical technique used to test the influence between two or more variables and to see the effect of partial and simultaneous. The result of the research shows that internal control system, information technology, human resource quality and organizational commitment have effect on financial report quality at satker in Ministry of Religious Affairs of North Aceh Regency either simultaneously or partially.Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia dan komitmen organisasi terhadap kualitas laporan keuangan pada satker di lingkungan Kementerian Agama Kabupaten Aceh Utara baik secara simultan maupun parsial. Populasi penelitian ini adalah seluruh satker di lingkungan Kementerian Agama Kabupaten Aceh Utara sebanyak 53 satker. Adapun jenis investigasi yang dilakukan adalah jenis studi kausalitas (causal study), dengan waktu yang digunakan dalam pengumpulan data adalah cross-sectional, danunit analisis adalah organisasional. Sumber data yang digunakan adalah data primer, yang diperoleh melalui penyebaran kuesioner kepada KPA dan penyusun laporan keuangan selaku responden. Teknik analisis data dalam menguji hipotesis penelitian ini menggunakan teknik analisis regresi linier berganda yang merupakan teknik statistik yang digunakan untuk menguji pengaruh antara dua atau lebih variabel dan untuk melihat pengaruh secara parsial dan simultan. Hasil penelitian menunjukkan bahwa bahwa sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia dan komitmen organisasi berpengaruh secara bersama-sama terhadap kualitas laporan keuangan pada satker di lingkungan Kementerian Agama Kabupaten Aceh Utara baik secara simultan maupun parsial.

PENGARUH SIKAP SKEPTISME PROFESIONAL AUDITOR, KOMPETENSI BUKTI AUDIT DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN PADA INSPEKTORAT KABUPATEN BENER MERIAH Safriani Yuara; Ridwan Ibrahim; Yossi Diantimala
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 4, No 1 (2018): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Abstract This study is aimed at examining the effects of auditor's attitude towards professional skepticism, the competence of audit evidence, and the pressure of time on the detection of fraud in the Bener Meriah Inspectorate Office. The data of the study were collected by distributing questionnaires to all 39 auditors/inspectors of the Inspectorate of Bener Meriah and then analyzed using the multiple regression technique. The study found that: (1) the auditor's attitude toward professional skepticism, the competence of audit evidence, and the time pressures simultaneously and significantly affected the detection of fraud,(2) the auditor's attitude toward professional skepticism positively affected the fraud detection, (3) the competence of audit evidence positively affected the fraud detection,and (4) the time pressures negatively affected the detection of fraud.Keywords: the auditor's attitude, professional skepticism, competence of the audit evidence, time pressure fraud detection. Abstrak Penelitian ini bertujuan untuk menguji pengaruh sikap skeptisme profesional auditor, kompetensi bukti audit dan tekanan waktu secara bersama-sama terhadap pendeteksian kecurangan pada Inspektorat Kabupaten Bener Meriah. Penelitian ini merupakan penelitian pengujian hipotesis dengan sumber data yang dikumpulkan dengan kuesioner dan dianalisis dengan menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh auditor/pemeriksa di Inspektorat Kabupaten Bener Meriah, dengan responden berjumlah 39 aparatur yang bekerja pada Inspektorat Kabupaten Bener Meriah. Hasil penelitian menunjukkan bahwa: (1) sikap skeptisme profesional auditor, kompetensi bukti audit dan tekanan waktu secara simultan berpengaruh signifikan terhadap pendeteksian kecurangan; (2) sikap skeptisme profesional auditor berpengaruh positif terhadap pendeteksian kecurangan; (3) kompetensi bukti audit berpengaruh positif terhadap pendeteksian kecurangan, dan (4) tekanan waktu berpengaruh negatif terhadap pendeteksian kecurangan.Kata kunci: sikap skeptisme profesional auditor, kompetensi bukti audit, tekanan waktu, dan pendeteksian kecurangan

PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Pada Kantor Pajak KPP Pratama Kota Banda Aceh) Saiful Bahri; Yossi Diantimala; MSA Majid
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 4, No 2 (2018): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

This study aims to empirically explore the effect of the quality of tax services, the understanding of taxation regulations, and tax sanctions on the taxpayer compliance in the area of Tax Service Office of Pratama in the city of Banda Aceh. The data of the study were gathered from 100 taxpayers who were selected using the purposive sampling technique and then analyzed using themultiple linear regression technique. The study found that the quality of tax service, understanding taxation regulations and tax sanctions simultaneously affected significantly the taxpayer compliance. Viewed partially, the quality of tax service and tax sanction have no effect on taxpayer compliance, while the understanding of tax regulation has a significant effect on taxpayer compliance in in the area of Tax Service Office of Pratama in the city of Banda Aceh.Keywords: Tax, Service Quality, Regulatory Understanding, Sanctions, ComplianceAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan pajak, pemahaman peraturan perpajakan serta sanksi perpajakan baik secara simultan maupun secara parsial terhadap kepatuhan wajib pajak di area KPP Pratama Kota Banda Aceh. Metode analisis data yang digunakan adalah regresi linear berganda. Analisis data diawali dengan dilakukannya uji validitas data, uji reliabilitas data, uji multikolinearitas, uji heterokedastisitas uji normalitas dan ujihipotesis. Hasil penelitian menunjukkan kualitas pelayanan pajak, pemahaman peraturan perpajakan serta sanksi perpajakan secara simultan berpengaruh terhadap kepatuhan wajib pajak. Dilihat secara parsial, kualitas pelayanan pajak dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak akan tetapi pemahaman peraturan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak di area KPP pratama Kota Banda Aceh.Kata Kunci:

Identifikasi Kegiatan Program Kampung Keluarga Berencana di Kabupaten Aceh Tengah Sofyan Syahnur; Yossi Diantimala; Ridha Ilham
JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik UMA (Journal of Governance and Political Social UMA) Vol 7, No 1 (2019): JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik UMA (Journal of Governance a
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jppuma.v7i1.2167

The purpose of this study identified the activities of the Family Planning Village Population, Family Planning and Family Development program in Middle Aceh District. The study location were grouped according to the Geographic Difficulties Index of the Central Bureau of Statistics. Research data collection uses qualitative methods, namely interviews, documentation, and observations with the Village Head / Geuchik (informant 1), extension / coach of the Family Planning Village (informant 2), and management of the Family Planning Village (informant 3). The results of this study indicate that the implementation of family planning village activities in the village is of high difficulty and is not difficult geographically has been relatively active, namely the management and mentor and companion of the family planning village to work well and directed, while the villages with moderate difficulty level geographically less active. Generally, the activities of the Family Planning Village carried out are posyandu, posbindu, elderly gymnastics and other activities. The activities of the Prosperous Family Income Improvement Group are also not yet implemented, where the activity is expected to empower the village community economically. Cross-sectoral activities have also not been implemented and coordinated well, it seems that there is no program that can be felt directly even though the commitment at the beginning of the declaration has been carried out.

Does Financing Decision-Making by Regional Government-Owned Syariah Banks Depend on Financial-Information Quality and Managers' Characteristic? Eka Hasnita Putri; Yossi Diantimala; Mulia Saputra
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study examines the impact of financial information quality on managers’ financing decision-making. It also investigates the role of managers’ characteristics – educational background, gender, and working period – on the relationship between the quality of financial statement information and financing decision-making. The samples were finance managers at Bank Aceh Syariah, a Syariah bank owned by the regional government in Aceh, consisting of 24 finance managers at the branch offices and 86 finance managers at sub-branches that spread throughout Aceh. The data was obtained by using a questionnaire distributed using google form. A multivariate analysis was used to test the hypothesis. The results showed that the quality of financial statement information has a positive effect on financing decisions. It becomes the basis for managers in making financing decisions in Islamic banks owned by local governments. Managers’ characteristics do not influence financing decisions and do not strengthen or weaken managers in making financing decisions based on financial statements. The result confirms hypothesis 1, however, it does not support any other hypotheses regarding finance managers’ characteristics. Therefore, it is suggested for future research to broaden and compare the characteristics of finance managers of national Islamic banks in Indonesia and Islamic banks from other countries to capture comprehensive results.

MANAJEMEN LABA DAN REPUTASI AUDITOR Yossi Diantimala
Jurnal Telaah dan Riset Akuntansi Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.171 KB)

This paper is aimed to examine the difference of earnings management between firms audited by Big Four Auditor and firms audited by non-Big Four Auditor. Sample is randomly selected of non-financial firm listed at Indonesia Stock Exchange period 2009. Earnings management is measured by working capital accruals. Auditor reputation is measured by dummy variable Big Four Auditors and Non-Big Four Auditors. Hypothesis test is done by applying Independen Sample T-Test. The result shows that mean of accruals of firms audited by Big Four Auditor is higher than mean of accruals of firms audited by Non-Big Four Auditor. But, the accruals not statistically significant. Keywords: earnings management, auditor reputation, Big Four versus Non-Big Four Auditors.

PENGARUH AKUNTANSI KONSERVATIF, UKURAN PERUSAHAAN, DAN DEFAULT RISK TERHADAP KOEFISIEN RESPON LABA (ERC) Yossi Diantimala
Jurnal Telaah dan Riset Akuntansi Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.022 KB)

This study aims to test the influence of conservative accounting, Company Size, and the default risk of Koefisien Respon Laba. Earnings Response Coefficient. This research was conducted as a response to a specific profit and specificity of each company is affected by several factors, such as the application of conservative accounting, firm size, and default risk. The number of samples for research in 2006 as many as 30 companies and in 2007 as many as 44 companies, bringing the total sample in This research into 74 companies. Hypothesis testing is done by using t test and F test are analyzed with the model of multiple linear regression analysis.The results show that partial Conservative Accounting significant negative effect on profit Response Coefficient, which received Ha1. Company Size significant negative effect that receive ha2 ERC. Furthermore, D efault Risk has a significant negative effect on ERC, meaning ha3 acceptable. To test F, obtained by statistical calculation shows that conservative accounting, company size, and default risk affect ERC manufacturing companies listed in Indonesia Stock Exchange 2005-2007 observation period, thus this study received Ha4. Keywords: Conservative accounting, Company Size, Default Risk, and Earnings Response Coefficient

Pengaruh Motivasi, Diskusi dalam Reviu Audit, Kompleksitas Tugas, dan Tekanan Waktu terhadap Kinerja Auditor (Studi Pada Inspektorat Kabupaten/Kota Di Provinsi Aceh) Hujjatun Munawarah; Yossi Diantimala
Jurnal Telaah dan Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.922 KB)

This study aims to determine the effect of the motivation, discussion of audit review, task complexity, and time pressure to the performance of auditors. This research was conducted in Inspektorat Kabuoaten/Kota in the province of Aceh. The sample selected using purposive sampling were 75 auditors. Data obtained by distributing questionnaires to auditors and analysis techniques used were multiple linear regression. The research results showed that motivation and discussion of audit review significant possitive effect the performance of auditor in Inspektorat Kabupaten/Kota in the province of Aceh. While the task complexity and time pressure does not effect the performance of auditor in Inspektorat Kabupaten/Kota in the province of Aceh.KEYWORDS : motivation, discussion of audit review, task complexity, time pressure, and Performance of auditor

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