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All Journal Jurnal Ekonomi dan Kebijakan Publik Indonesia Jurnal Ilmiah Edunomika (JIE) Akbis: Media Riset Akuntansi dan Bisnis INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) International Journal of Social and Education (INJOSEDU) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Indra Wijaya
Politeknik Negeri Lhokseumawe
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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RELEVANSI NILAI ETIKA BISNIS DALAM RUANG LINGKUP AKUNTANSI SYARIAH Nurul Mawaddah; Indra Wijaya
Jurnal Ekonomi dan Kebijakan Publik Indonesia Vol 3, No 1 (2016): Mei 2016
Publisher : Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.696 KB)

Abstract

Today, the development of ethics and Syariah business behaviour need to note. It is undeniable that globalization has brought great influence on how the behavior of businesses today, therefore influence to the deterioration of ethical standards. Then the Priest of Islam reconstruct how ethics and behaviors that are considered authentic coming from Islam. Ethics in business conduct in business syariah Islam teaches that every human being should uphold the values of honesty, trust, professional and work together. Based on the concept of justice, togetherness in the business and there is no element of riba. An accountant must have business ethics in the presentation of financial statements because it must be able to present information that can encourage economic actors to act fairly, honestly and properly, and able to provide other information such as basic information for calculating zakat. Another goal may be adopted from the goal applied in western countries for that purpose do not conflict with Islamic law.
Perspektif Model Bagi Hasil Laba Usaha Berbasis Syariah Pada Bumdes Sebagai Solusi Mitra Berkeadilan Dasmi Husin; Rusydi Rusydi; Khairil Fata; Rahmi Raihan; Faisal Faisal; Indra Wijaya
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7446

Abstract

The purpose of this study was to determine the application of the sharia-based profit-sharing model to village enterprise (Bumdes) in Banna Village, Paya Punteut Village, Muara Dua District, Lhokseumawe. Along with the establishment of Bumdes in every village in Indonesia, various operational problems have arisen that threaten business continuity. On the one hand, the existence of Bumdes is very beneficial for improving the welfare of rural communities, but on the other hand it creates various new problems. One of them is the problem of financial records and business profit sharing system. Forcing a profit-sharing model like an established company certainly cannot be done as quickly as possible because the communities and characteristics of village communities are different. Therefore, we need an approach, an appropriate model, that is familiar, but does not hinder the application of financial accounting principles/standards.The research method is descriptive qualitative. This study prioritizes a participatory approach by collecting relevant information from competent sources to be discussed together through Focus Group Discussions (FGD), observation, and preparation of financial reports with a Mudharabah contract (provit sharing). The results of the study show that the application of a sharia-based profit-sharing model requires mutual consent and agreement. In principle there should be no element of coercion and all rights and obligations must be explained in a transparent manner. There is no hidden intention to benefit either party. The principles of accountability and transparency applied by Bumdes Banna Lhokseumawe must be enforced to meet the qualifications for better accounting recording and reporting. Profit sharing is good if you use profit sharing methods, but the terms must be mutually agreed upon in writing and documented.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MAHASISWA EKONOMI DALAM PENGGUNAAN DOMPET DIGITAL Sulistyo Budi Utomo; Eva Yuniarti Utami; Ainil Mardiah; Indra Wijaya; Listiana Sri Mulatsih
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11229

Abstract

Dompet elektronik (E-wallet) merupakan hasil inovasi yang dibawa oleh pertumbuhan fintech. Meningkatnya transfer uang elektronik merupakan tanda bahwa masyarakat mulai menggunakan dompet digital untuk memenuhi kebutuhan transaksi sehari-hari mereka. Penelitian ini menggunakan pendekatan kuantitatif yang memiliki tujuan untuk mengetahui faktor-faktor yg mempengaruhi niat mahasiswa ekonomi dalam penggunaan dompet digital. Populasi dan sampel dalam penelitian ini adalah mahasiswa ekonomi pengguna dompet digital yang tersebar indonesia yang diperoleh dengan menggunakan teknik probability sampling: simple random yang berhasil diperoleh sebanyak 250 responden, dan tehnik analisis menggunakan SPSS. hasil penelitian menunjukkan bahwa variabel persepsi kegunaan dan persepsi kemudahan berpengaruh terhadap minat penggunaan dompet digital. Sedangkan persepsi resiko tidak berpengaruh terhadap minat penggunaan dompet digital dalam penelitian ini. Kata Kunci: TAM, Persepsi Resiko, Minat Dompet Digital
THE ROLE OF THE INSPECTORATE ON FINANCIAL GOVERNANCE (SILPA) OF NORTH ACEH DISTRICT GOVERNMENT Kemala Hayati Vonna; Indra Wijaya; Julia Afrianti
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.184

Abstract

The Inspectorate is an internal control unit (SPI) as well as an internal government supervision apparatus (APIP) which carries out management functions in the form of: supervision, control and inspection in government financial governance. The role of regional inspectorates is to ensure that spending or expenses can be accounted for, both in terms of applicable regulations and from the perspective of benefits obtained by the community. Remaining Over Budget Financing (SILPA) is an indicator for assessing compliance with budget use and at the same time as a work manifestation of the inspectorate. On the other hand, the Financial Audit Agency (BPK)'s opinion on government financial governance reports is a barometer of reliability and trust in financial reports, in the context of transparency and accountability in regional financial management. SILPA North Aceh Regency shows that so far it has shown a decline but still tends to fluctuate. On the other hand, the BPK's assessment of government financial governance shows an unqualified opinion (WTP). Referring to the results of this study, the Supervision, Control and Oversight carried out by the Inspectorate of North Aceh Regency has a negative (partial or simultaneous) and significant effect on SILPA of North Aceh Regency. In line with this, it is recommended to the North Aceh Regency Government to allocate a larger budget in order to support the inspectorate's task of realizing budget management within the North Aceh Regency Government.
A COMPARISON OF FINANCIAL INDEPENDENCE, EFFECTIVENESS OF LOCALLY-GENERATED REVENUE, AND EFFECTIVENESS OF REGIONAL EXPENDITURE: A COMPARATIVE STUDY OF REGENCY AND CITY GOVERNMENTS IN ACEH AND PAPUA Muhammad Zaki Firmansyah; Fakriah; Indra Wijaya
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22262913

Abstract

This study was prompted by the substantial allocation of Special Autonomy Funds received annually by the provinces of Aceh and Papua, which, ideally, should promote regional fiscal autonomy; however, in practice, dependence on central government transfers remains high in both regions. The study aims to compare regional financial autonomy, the effectiveness of Local Own-Source Revenue (PAD), and the effectiveness of regional expenditure across regency and city governments in the provinces of Aceh and Papua. The research subjects comprise all regencies and cities in the provinces of Aceh and Papua for the period 2021–2022, with a total of 102 observations obtained through saturation sampling. The data used were secondary data in the form of Budget Implementation Reports (LRA) collected through documentation and literature review. This study employed a comparative quantitative approach, comparing three variables: local financial autonomy, the effectiveness of PAD, and the effectiveness of local expenditure. Data analysis was carried out using descriptive statistics, the Shapiro-Wilk normality test, and the non-parametric Mann-Whitney U test, given that the research data were generally not normally distributed. The results indicate a significant difference in local financial autonomy between Aceh and Papua, with Aceh demonstrating a higher level of autonomy. Regarding the effectiveness of local revenue (PAD), there was no significant difference between the two provinces, indicating that their ability to meet PAD targets was relatively comparable. Meanwhile, the effectiveness of local expenditure showed a significant difference, with Aceh demonstrating a higher level of expenditure effectiveness compared to Papua. This study concludes that although both Aceh and Papua have been granted special autonomy status and receive substantial transfer funds, the capacity for local financial management in the two regions remains different, particularly in terms of fiscal autonomy and the effectiveness of expenditure. These findings have implications for local governments, particularly in Papua, to strengthen the optimisation of local revenue and the quality of budget implementation, and provide input for the central government in formulating more targeted regional transfer policies.
THE EFFECT OF VILLAGE FUND REALIZATION ON THE NUMBER OF BENEFICIARY FAMILIES (KPM) OF THE FAMILY HOPE PROGRAM (PKH) IN LHOKSEUMAWE CITY Cut Naila Asyifa; Indra Wijaya; Hamdani
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22262919

Abstract

This study aims to analyze the effect of Village Fund realization on the number of beneficiary families (KPM) of the Family Hope Program (PKH) in Lhokseumawe City during the 2024–2025 periods. The study employs a quantitative approach with an associative method. Secondary data were obtained from the Lhokseumawe City Community and Village Empowerment Agency and the Lhokseumawe City Social Agency. The study population comprises all villages in Lhokseumawe City, and a saturated sampling technique was used, meaning the entire population served as the research sample. Panel data regression analysis was conducted using EViews software. The results indicate that the FEM is the most appropriate model. Hypothesis testing reveals that the realization of Village Funds does not have a significant effect on the number of PKH beneficiary families in Lhokseumawe City. This suggests that changes in the number of PKH recipients are not directly influenced by the magnitude of Village Fund realization but rather by other factors, such as the community's socioeconomic conditions, the verification and validation processes for social assistance recipients, and government policies regarding the determination of beneficiary families. This study is expected to serve as a reference for the government in optimizing Village Fund management and the implementation of social protection programs to improve community welfare.
DETERMINANTS OF THE QUALITY OF FINANCIAL REPORTS OF REGENCY/CITY GOVERNMENTS OF NORTH SUMATERA PROVINCE BASED ON THE BPK AUDIT OPINION Ropiah; Dwi Meilvinasvita; Indra Wijaya
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22262927

Abstract

This study aims to analyse the influence of local government size, local government expenditure, the administrative age of the local government, and population size on the quality of financial reports of regency/city governments in North Sumatra Province, as proxied by the audit opinion of the Audit Board of the Republic of Indonesia (BPK). This study employs a quantitative approach with an associative research design. The study population consists of 33 regency/city governments in North Sumatra Province over the 2019–2024 periods. A census sampling method was used, resulting in 198 observations. Secondary data were analyzed using panel data logistic regression. The results indicate that local government size has a positive but insignificant effect on financial report quality. Local government expenditure has a negative and significant effect. The administrative age of the local government has a negative but insignificant effect. Meanwhile, population size has a positive and significant effect. Simultaneous testing using the Likelihood Ratio Test yielded, indicating that all independent variables collectively have a significant effect on financial report quality. These findings demonstrate that local government characteristics, specifically expenditure and population size, play a role in determining the quality of financial reports. The study's results are expected to serve as a consideration for local governments in enhancing accountability, transparency, and the quality of local financial management in order to maintain and improve their BPK audit opinions.
THE INFLUENCE OF REVENUE-SHARING FUNDS, GENERAL ALLOCATION FUNDS, AND SPECIAL ALLOCATION FUNDS ON THE ECONOMIC GROWTH OF REGENCIES/CITIES IN NORTH SUMATRA PROVINCE Ella Oktavinata Syahputri; Indra Wijaya; Fakriah
INJOSEDU: International Journal of Social and Education Vol. 3 No. 6 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22268101

Abstract

This study analyzes the impact of Revenue-Sharing Funds, General Allocation Funds, and Special Allocation Funds on the economic growth of regencies and cities in North Sumatra Province. The study employs a quantitative approach using panel data regression analysis. Secondary data were obtained from Statistics Indonesia (BPS) and the Directorate General of Fiscal Balance. Model selection was conducted through panel data model testing, identifying the Fixed Effect Model as the most appropriate. The results indicate that Revenue-Sharing Funds have a positive relationship with economic growth but do not exert a significant influence. Conversely, both General Allocation Funds and Special Allocation Funds have a positive and significant impact on economic growth. Collectively, these three transfer funds significantly influence economic growth. These findings demonstrate that the effectiveness of fiscal transfers is determined not only by the magnitude of regional revenue but also by the local government's ability to direct funds toward productive development and public services. Therefore, the management of General Allocation Funds and Special Allocation Funds needs to be directed more effectively to strengthen fiscal capacity, infrastructure, public services, and regional economic activity.
THE INFLUENCE OF POVERTY LEVELS, THE HUMAN DEVELOPMENT INDEX, AND GROSS REGIONAL DOMESTIC PRODUCT ON INCOME INEQUALITY IN ACEH PROVINCE Afrizal Nurhasan; Indra Wijaya; Teuku Zulkarnain
INJOSEDU: International Journal of Social and Education Vol. 3 No. 6 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22268214

Abstract

This study aims to analyze the influence of the poverty rate, the Human Development Index (HDI), and Gross Regional Domestic Product (GRDP) on income inequality in Aceh Province during the 2018–2024 period, using a panel data regression model. The results indicate that, individually, the poverty rate and the HDI have a positive and significant effect on income inequality, while GRDP has a negative and significant effect. Simultaneously, the poverty rate, the HDI, and GRDP significantly influence income inequality in Aceh Province. These findings confirm that reducing poverty, improving the quality of human resources, and fostering economic growth are key factors in mitigating income inequality in Aceh.
THE INFLUENCE OF LOCALLY-GENERATED REVENUE AND REVENUE-SHARING FUNDS ON ECONOMIC GROWTH IN ACEH PROVINCE, WITH CAPITAL EXPENDITURE AS A MEDIATING VARIABLE Husna Wati; Indra Wijaya; Yeni Irawan
INJOSEDU: International Journal of Social and Education Vol. 3 No. 6 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22268289

Abstract

This study examines the effect of Local Own-Source Revenue (PAD) and Revenue Sharing Funds (DBH) on Economic Growth with Capital Expenditure as a mediating variable in Aceh Province during 2015–2024. The study employs a quantitative approach using secondary time-series. Data were analyzed using multiple linear regression, classical assumption tests, coefficient of determination, t-test, F-test, path analysis, and the Sobel Test. The results indicate that PAD, DBH, and Capital Expenditure do not significantly affect Economic Growth either partially or simultaneously. The Sobel Test indicating that Capital Expenditure does not significantly mediate the effects of PAD and DBH on Economic Growth. The findings suggest that increases in fiscal revenue do not automatically translate into economic growth without productive and effective budget allocation.
Co-Authors Afrizal Nurhasan Ainil Mardiah Bambang Pamelga Cut Naila Asyifa Dasmi Husin Diana Diana Dwi Meilvinasvita Ella Oktavinata Syahputri Eva Yuniarti Utami Faisal Fakriah Hamdani Husna Wati Ismed Wijaya Julia Afrianti Kemala Hayati Vonna Khairil Fata Listiana Sri Mulatsih Muhammad Zaki Firmansyah Nurul Mawaddah Rahmatul Maula Rahmi Raihan Ropiah Rusydi Rusydi Sulistyo Budi Utomo Tanasa Mahira Teuku Zulkarnain Yeni Irawan