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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Jurnal Sains Sosio Humaniora Jurnal Mantik Atestasi : Jurnal Ilmiah Akuntansi
Idhar Yahya
Department Of Accounting, Faculty Of Economic And Bussiness, Universitas Sumatera Utara, Padang Bulan, Medan 20155, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN DAN POLITIK PENGANGGARAN, DENGAN TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA - PPAS PADA PEMERINTAH KABUPATEN ACEH TENGGARA Dudi Iskandar; Rina Bukit; Idhar Yahya
Jurnal Telaah dan Riset Akuntansi Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.958 KB)

Abstract

The purpose of this study was to look at the influence of the capacity of human resources, budget planning and budgeting politics on the synchronization between Regional Revenues and Expenditures Budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget (KUA) - Provisional Budget Ceiling Priority (PPAS) document and to test the role of public transparency in moderating the relationship between the capacity of human resources, budget planning, budgeting politics with the synchronization between APBD document and KUA-PPAS document. The population of this study was 123 persons consisting of legislative members and officials/employees who were involved in the preparation of the Work Plan and Budget of 29 Regional Apparatus Working Units and all of them were selected to be the samples for this study by using census sampling method. The data used in this study were primary data obtained through the questionnaires directly distributed to the respondents. The data obtained were analyzed through multiple linear regression tests and interaction test. Hypothesis was simultaneously and partially tested through F test and t test. The result of hypothesis test in this study showed that simultaneously the variables of capacity of human resources, budget planning and budgeting politics had a positive and significant influence on the synchronization between APBD document and KUA-PASS  document, and partially, capacity of human resources and budgeting politics had a significant influence on the synchronization between APBD document and KUA-PASS document while budget planning had a negative and signifcant influence. The result of the interaction test showed that public transparency could not moderate the relationship between the capacity of human resources, budget planning and budgeting politics and the synchronization between APBD document and KUA-PASS document. Keywords     :  APBD, KUA, PASS, Human Resource Capacity, Budget Planning, Budgeting Politics, Public Transparency
Pencacah Ikan Mekanis Meningkatkan Produktivitas Perajin Cacahan Ikan di Desa Hajoran Tapanuli Tengah Anizar Anizar; M. Zainul Bahri Torong; Idhar Yahya
Jurnal Pengabdian kepada Masyarakat (Indonesian Journal of Community Engagement) Vol 4, No 1 (2018): September
Publisher : Direktorat Pengabdian kepada Masyarakat Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3181.838 KB) | DOI: 10.22146/jpkm.29831

Abstract

Marine fisheries sector is a source of community livelihood in the coastal area. Hajoran village in Tapanuli Tengah district is a coastal area with great potential in fishery sector, especially marine fishery. Fisherman Hajoran uses a rectangular bamboo arrangement measuring 10m x 10m which is plugged in the middle of the waters to catch fish. Some of the fish are sold in fresh condition while others are salted. The salted fish only sold the body parts while the salted fish head will be chopped into smaller pieces by the artisans. The process of enumeration is done using a machete with a work posture sitting bent, bent knees and bent legs. Crafters complain of pain on the wrist, shoulders, waist, buttocks and knees so difficult to be able to stand up after the enumeration process is complete. Fish replicating craftsmen provide input in the form of SNQ questionnaires to analyze their grievances over the years. The activity takes a long time, the quality of fish count is not uniform, low production capacity and cause pain in the limbs. Community service activity is aimed at increasing the productivity of shrimp fish craftsman. The effort is accompaniment by the ergonomics team, the giving of lecture materials, the training of ergonomic work facility and the improvement of working method so that the active participation of crafters is needed. Utilization of mechanical fish counter is a solution to increase the productivity of fish crackers. The resulting fish yields will have an adjustable subtlety, good quality, short time and ergonomic design. Improvement of work methods performed by the team of devotion causes the crafters to work more comfortable resulting in increased productivity.
Analysis Of Factors Affecting Corporate Values With Dividend Policy As Intervening Variables In The Property And Real Estate Companies Listed In Indonesia Stock Exchange Period 2014-2018: Analysis Of Factors Affecting Corporate Values With Dividend Policy As Intervening Variables In The Property And Real Estate Companies Listed In Indonesia Stock Exchange Period 2014-2018 Devi Ridhani; Idhar Yahya; Murni Daulay
Jurnal Mantik Vol. 4 No. 2 (2020): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2020.941.pp1313-1320

Abstract

This study aims to determine and analyze the factors that influence the value of the company, namely debt policy, profitability, goodwill and free cash flow with dividend policy as an intervening variable in property and real estate companies listed on the Indonesia Stock Exchange period 2014-2018. The population in this study amounted to 54 companies. The sample selection method uses a purposive sampling technique, so the number of samples used is 9 companies. The data analysis method uses multiple linear regression analysis and path analysis using the Eviews software tool. The first test results show that in alpha five percent of debt policy and free cash flow have a significant positive effect on firm value, goodwill has no significant negative effect on firm value. Profitability and dividend policy have a significant positive effect on company value. The second test results show that debt policy, goodwill and free cash flow have a significant positive effect on dividend policy, while profitability has a significant positive effect on dividend policy. The third test result is that dividend policy is only able to mediate goodwill and free cash flow to the value of the company. But the dividend policy is not able to mediate debt and profitability policies to the value of the company.
Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Dengan Profitabilitas Sebagai Variabel Moderating Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Atikah Darayani Nasution; Idhar Yahya; H. B. Tarmizi
Jurnal Sains Sosio Humaniora Vol. 5 No. 2 (2021): Volume 5, Nomor 2, Desember 2021
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v5i2.16475

Abstract

Penelitian ini dilakulan untuk mengetahui apakah asimetri informasi, leverage, audit tenure dan kepemilikan manajerial berpengaruh terhadap manajemen laba pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Selain itu, penelitian ini juga bertujuan untuk mengetahui apakah profitabilitas dapat dijadikan sebagai variabel moderating dalam model penelitian. Penelitian ini merupakan penelitian assosiatif kausal. Berdasarkan teknik purposive sampling, maka jumlah sampel yang digunakan dalam penelitian ini adalah 9 Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2008-2019, sehingga total observasi yang digunakan dalam penelitian ini adalah 108 data. Untuk teknik analisis data, penelitian ini menggunakan pendekatan Structural Equation Model (SEM) berbasis Partial Least Square (PLS) yang dijalankan dengan menggunakan bantuan software SmartPLS. Hasil yang ditemukan dalam penelitian ini menunjukkan bahwa asimetri informasi, audit tenure dan kepemilikan manajerial terbukti memiliki pengaruh yang positif dan signifikan terhadap manajemen laba. Sedangkan leverage memiliki pengaruh yang negatif dan signifikan. Sementara itu, hasil lainnya dalam penelitian ini menunjukkan bahwa profitabilitas hanya mampu memoderasi pengaruh leverage terhadap manajemen laba, sedangkan pada variabel independen lainnya tidak.
Moderating Effect of Motivation on factors affecting Audit Quality Nanda Putra Saragi; Idhar Yahya; Abdhy Aulia Adnans
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.133

Abstract

This study aims to evaluate the effect of auditor competence, auditor experience, and remote audit on audit quality with motivation as a moderating variable in the Internal Audit Unit of PT. TASPEN (Persero) Jakarta. The population and sample in this study were 30 respondents, spread over the Internal Control Unit of PT TASPEN (Persero) in Jakarta, and the Internal Control Unit in the regions such as SPIDA Bandung, SPIDA Jakarta, SPIDA Makassar, SPIDA Medan, SPIDA Semarang. The data is processed by PLS Algorithm analysis with the help of Smart PLS 3.0. Based on the results of this study, it shows that the experience of auditors has a positive effect on audit quality, remote audit has a positive effect on audit quality, and competence has no effect on audit quality of the Internal Audit Unit of PT. TASPEN (Persero) Jakarta. Meanwhile, motivation as a moderating variable, unable to moderate the relationship between auditor competence and audit quality, unable to moderate the relationship between auditor experience and audit quality, and unable to moderate the relationship between remote audit on audit quality.
Co-Authors Adnans, Abdhy Aulia Anizar Anizar Atikah Darayani Nasution Devi Ridhani Dudi Iskandar H. B. Tarmizi M. Zainul Bahri Torong Murni Daulay Nanda Putra Saragi Rina Bukit