Nadirsyah Nadirsyah
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PENERAPAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA (STUDI PADA DESA DI KECAMATAN TAPAKTUAN KABUPATEN ACEH SELATAN) Ridha Amalia; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research was to determine the suitability of village financial management (planning, implementation, administrative, reporting, and accountability) in Tapaktuan sub-district according to Ministry of Home Affairs Regulation No. 113 2014 concerning Village Financial Management. This research is an descriptive model by using qualitative approach. This research using census method. The population was 16 villages in Tapaktuan sub-district. The research was conducted by interviewing the village financial management official, respondents interviewed amounted to 47 people. The result of this research showed that in general the management of village finances in Tapaktuan sub-district in the planning, implementation and accountability stages are in accordance with the Ministry of Home Affairs Regulation No. 113 2014, but there are discrepancies in the administrative and financial reporting stages of the village.
PERUBAHAN ANGGARAN BELANJA SATUAN KERJA PERANGKAT DAERAH Syukriy Abdullah Syukriy Abdullah; Yulinda Kusyanti Yulinda Kusyanti; Nadirsyah Nadirsyah
Jurnal Ekonomi dan Pembangunan Vol 11, No 1 (2020): Jurnal Ekonomi dan Pembangunan
Publisher : Bappeda Provinsi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.224 KB) | DOI: 10.22373/jep.v11i1.60

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sisa anggaran, perubahan anggaran sebelumnya, dan besaran anggaran terhadap perubahan anggaran belanja SKPD. Penelitian ini menggunakan model regresi linier berganda dengan data dari 31 SKPD di Kabupaten Aceh Besar sebagai sampel selama periode tahun 2010-2014. Hasil pengujian menemukan bahwa perubahan anggaran tahun lalu berpengaruh positif terhadap perubahan anggaran belanja SKPD, namunsisa anggaran tahun sebelumnya dan besaran anggaran tidak berpengaruh terhadap perubahan anggaran belanja SKPD
STRUKTUR MODAL, GOOD CORPORATE GOVERNANCE DAN KUALITAS LABA Nadirsyah Nadirsyah; Fadlan Nur Muharram
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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AbstractThe objective of the study was to examine the effect of capital structure and good corporate governance (GCG) on the earnings quality. The GCG variable are proxied by audit committees, independent commissioners, managerial ownership, and institutional ownership. The earnings quality measured by using Capital Adequacy Ratio (CAR) indicator with Earning Response Coeficient (ERC). The data was collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange in the period between 2009 and 2013. By using purposive sampling and balanced panel data, there are 22 companies were selected as the sample. Multiple linier regression model is used to test the hypothesis The results of this study are capital structure, independent commissioners, audit committees, managerial ownership, and institutional ownership affected on the earnings quality simultaneously. Capital structure partially affected on the earnings quality. The audit committees, independent commissioners, managerial ownership, and institutional ownership affected on the earnings quality partially have an effect on the earnings quality. Keywords: capital structure, good corporate governance, earnings quality, ERC