Article Per Year (5 Year)
p-Index From 2021 - 2026
2.293
P-Index
This Author published in this journals
All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Akuntansi Trisakti Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Penelitian Pendidikan Indonesia JIMEKA
Wida Fadhlia
Dosen Fakultas Ekonomi Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search
Journal : JIMEKA

 1   2 
PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KOMPETENSI APARATUR TERHADAP PENCEGAHAN FRAUD Juliandika, Dimas; Fitri, Fauziah Aida; Fadhlia, Wida; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33932

Abstract

This study explores the effects of internal control, individual morality, and apparatus competence on fraud prevention in local governance. The research was conducted among administrators and village government workers in Kuta Alam District, involving a sample of 55 respondents selected through a purposive sampling strategy. Data were collected and distributed through surveys and analyzed using multiple linear regression with IBM SPSS Statistics 25. The results indicate that internal control, individual morality, and apparatus competence positively affect fraud prevention. Internal control is identified as a critical factor with a strong positive influence, demonstrating its essential role in reducing fraud risks. Apparatus competence also significantly contributes to fraud prevention, highlighting the need for skilled and capable personnel to ensure accountability. However, individual morality shows only a minimal influence, suggesting its limitations in mitigating fraud independently. Strengthening internal controls and improving personnel competence are crucial strategies for enhancing governance and preventing fraudulent practices.
PENGARUH DANA BAGI HASIL DAN PENDAPATAN ASLI DAERAH TERHADAP ASET TETAP INFRASTRUKTUR DENGAN BELANJA MODAL SEBAGAI PEMEDIASI Muharrami, Widia; Ikhsan, Adhisyahfitri Evalina; Fadhlia, Wida; Aidafitri, Fauziah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i4.32852

Abstract

This study aims to examine the effect of revenue-sharing funds (DBH) and local original income (PAD) on infrastructure fixed assets (ATI), with capital expenditure as a mediating variable, in provincial governments in Indonesia. The population of this study includes all provinces in Indonesia, totaling 34 provinces. The sample was selected using a purposive sampling technique, with 138 provinces chosen as the sample. The data used in this study is secondary data in the form of Local Government Financial Reports from 2018 to 2022, which have been audited by the Audit Board of the Republic of Indonesia (BPK-RI). The data analysis method is multiple linear regression with a path analysis approach. The hypothesis testing results show that revenue-sharing funds (DBH) and local original income (PAD) have a positive and significant effect on capital expenditure. Revenue-sharing funds (DBH) and local original income (PAD) also have a positive and significant impact on infrastructure fixed assets (ATI). Revenue-sharing funds (DBH) and local original income (PAD) affect infrastructure fixed assets (ATI), which are partially mediated by capital expenditure.
PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI ACEH Mufti, Fajar; Fadhlia, Wida; Ikhsan, Adhisyahfitri Evalina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.28394

Abstract

This study aims to analyze the disclosure of local government financial statements in District and City Governments in Aceh Province based on regional autonomy, intergovernmental revenue, and legislative size on report disclosure. The population of this study is the District and Municipal Government Financial Statements in Aceh Province from 2017 to 2021. The data used in this study are secondary data derived from Local Government Financial Statements. The analysis method used is multiple linear regression which is processed using the SPSS version 25 application. The results showed that regional autonomy, balanced funds, and legislative size simultaneously affected the disclosure of local government financial statements. Partially, regional autonomy and intergovernmental revenue affect the disclosure of local government financial statements, while legislative size does not affect the disclosure of local government financial statements. In addition, to expand the research results, further research is recommended to employ other variables such as population, number of SKPD, and total assets.
KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Fernanda, Anggy Putri Aulia; Fadhlia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22246

Abstract

This study aims to determine the effect of the village apparatus competence, internal control systems, and the use of information technology on the accountability of village fund management in the Village Government in Aceh Besar District. Data was collected by distributing 86 research questionnaires to respondents, namely the Village Treasurer or Finance Officer, the questionnaires which as many 86 questionnaires were completely answered. Determination of the sample using simple random sampling technique and analyzing the data using multiple linear regression model with SPSS version 28 program. The results of this study based on the responses received from 86 respondents indicate that (1) the competence of village officials affects the accountability of village fund management, (2) the internal control system affects the accountability of village fund management, (3) the use of information technology does not affect the accountability of village fund management, (4) the competence of the village apparatus, the internal control system and the use of information technology simultaneously affect the accountability of village fund management.
PERBANDINGAN RISIKO OBLIGASI SYARIAH DAN KONVENSIONAL DI INDONESIA Mutia, Evi; Tamliqa, Heri; Fadhlia, Wida; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

Islamic and conventional bonds are two kinds of financial instruments that share in the Indonesian capital market. Islamic Bond (Sukuk) is bonds that the implementation based on the principles of Islamic law. Sukuk is not like other interest-based securities, but in conventional bond yields received one of them in the form of interest. The conventional bonds are based on debt instrument while the Sukuk financing is based on the equity method. The aim of this research is the comparative analysis of risk between sukuk and conventional bond in Indonesia by using model calculations Value at Risk (VaR) framework for the period 2010-2014. This study used various methods on analyze the data. The result indicates that there is a significant performance difference between Bonds and sukuk based on Yield toMaturity. YTM of sukuk is greater than conventional bonds. When compared risk with conventional bonds the sukuk stands better in these sensitivity measures and sukuk have a lower level of risk than conventional bonds.
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN RISIKO TERDETEKSI FISKUS TERHADAP KEPATUHAN WAJIB PAJAK UMKM (STUDI PADA WAJIB PAJAK UMKM DI KOTA BANDA ACEH) Faradhila, Riska; Fadhlia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to determine the effect of the tax understanding, taxpayer awareness, service quality and the risk of tax authorities detected towards taxpayer compliance of MSMEs. The taxpayer of micro, small, and medium enterprises (MSMEs) in Banda Aceh are the respondent. Data collected trough questionnaires. Data analized using the method of multiple linear regression, partial test (t test), and simultaneously test (together), while processing the data using SPSS 23. The result of this study shows that (1) the tax understanding, taxpayer awareness, service quality, and the risk of the tax authorities influence on taxpayer compliance of MSMEs simultaneously, (2) the tax understanding detection effect on taxpayer compliance of MSMEs, (3) the taxpayer awareness detection effect on taxpayer compliance of MSMEs, (4) the quality service detection effect on taxpayer compliance of MSMEs, (5) the risk of tax authorities detected effect on taxpayer compliance of MSMEs.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Maulana, Fajar; Fadhlia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to examine the effect of Local Revenue, Special Allocation Funds, and Area Size on Capital Expenditures. The data used in this study are secondary data obtained from the Aceh Financial Management Agency. The unit of analysis in this study is the 2014-2018 Regency/City Budget Realization Report. The sample in this study was Aceh Province consisting of 23 Regencies/Cities. The analysis technique used is multiple linear regression using SPSS 24. This study uses the independent variables Regional Original Revenue, Special Allocation Funds, and Area and the dependent variable Capital Expenditure. The results of this study indicate that in the simultaneous testing (F test), the variable Local Revenue, Special Allocation Funds, and Area Size have a significant effect on capital expenditure. . In the partial test, the variable of Original Regional Revenue, Special Allocation Funds, and area size affect capital expenditure.
PENGARUH MODAL INTELEKTUAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH (STUDI PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2013-2017) Maqfirah, Sarah; Fadhlia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to (1) To determine the effect of intellectual capital on the profitability of Islamic commercial banks, (2) To determine the effect of company size on the profitability of Islamic commercial banks. (3) To determine the effect of intellectual capital and company size together on the profitability of a Sharia Commercial Bank. The population in this study were 14 Islamic commercial banks in Indonesia. The sampling technique in this study used purposive sampling technique. This study is a study that uses secondary data for research. Secondary data in the form of annual reports and financial reports obtained on the website of each Islamic commercial bank. The conclusions resulting from this study are (1) Intellectual capital affects the profitability of Islamic commercial banks, (2) Firm size influences the profitability of Islamic commercial banks, (3) Intellectual capital and company size together influence profitability.
ANALISIS TINGKAT AKURASI PENETAPAN NILAI JUAL OBJEK PAJAK (NJOP) BUMI DENGAN MENGGUNAKAN METODE ASSESSMENT SALES RATIO DI KOTA BANDA ACEH Hudja, Nadia; Fadhlia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to determine the suitability of the Assesment Ratio (AR) in each subdistrict of Banda Aceh based on the regulations set by Directorat General of Taxes and to find out the existence of intervals for Tax Object Sales Value (NJOP) assignment in Banda Aceh based on the standards set by the International Association of Assessing Officers (IAAO) . The method used in this study is descriptive quantitative by testing ASR for ratio studies, measurement of central tendency, and measurement of variability. The results of this study showed that during the 3 research assessment ratios (AR) in each sub-district in the city of Banda Aceh, which consisted of 9 sub-districts all were below the standard recommended by the Director General of Taxes and the IAAO or under-assessment so that a reassessment was needed.
PENGARUH KINERJA BANK, SOLVABILITAS, LIKUIDITAS DAN NON PERFORMING FINANCING TERHADAP RISIKO LIKUIDITAS PADA BANK UMUM SYARIAH DI INDONESIA Monisa, Cut Dini; Fadhlia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

The purpose of this study is to examine the effect of bank performance, solvability, liquidity, and non performing financing to ward the liquidity risk in sharia bank in Indonesia from 2011 to 2015. In this research, there were 11 sharia banks in total that were taken as sample. These banks published annual report during 2011 to 2015. The type of data used was secondary data. In order to get the result of this research, the author has examined the form of financial statements of sharia banks which had 55 financial statements in five years. Furthermore, the hypothesis testing used was multiple linear regression test.Bank performance was measured by using CAR, meanwhile solvability was measured by using DER, and the last one, liquidity, was measured by using FDR. The results of this study showed that capital adequacy ratio, debt to equity ratio, financing to deposit ratio, and non performing financing affected the liquidity risk simultaneously. Capital adequacy ratio, financing to deposit ratio, and non performing financing partially have a positive and significant impact on liquidity risk, while debt to equity ratio has a negative and significant effect on liquidity risk.
Co-Authors Adhisyahfitri Evalina Ikhsan Aidafitri, Fauziah Al Haddad, Syarifah Rahmawati Anggy Putri Aulia Fernanda Endang Surasetyo Ningsih Evi Mutia Faradhila, Riska Fauziah Aida Fitri Fernanda, Anggy Putri Aulia Fitri, Meutia Heri Tamliqa Hudja, Nadia Juliandika, Dimas Linda Linda Linda Linda Maqfirah, Sarah Maulana, Fajar Monisa, Cut Dini Mufti, Fajar Muharrami, Widia Mulia Saputra Nadia Hudja Nurhalis Nurhalis Nurhalis, Nurhalis Nurul Fitriana Rachma Eka Putri Rachma Eka Putri, Rachma Eka Rahmawaty Rahmawaty Raida Fuadi Riska Faradhila Sarah Maqfirah Suparno Suparno Suparno Suparno Syarifah Rahmawati Al Haddad Tamliqa, Heri wardani, raudhatun