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PENGARUH PARTISIPASI PENYUSUNAN APBD TERHADAP KINERJA APARATUR PEMERINTAHAN DAERAH, MELALUI: KOMITMEN ORGANISASI DAN JRI SEBAGAI VARIABEL MODERATING PADA PEMKO LHOKSEUMWE Hazmi, Yusri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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The purpose of this study is to investigate and analyze the effect of budgetaryparticipation on performance of local government officials, organizationalcommitment, and job relevance of information as a moderating variable.This studyuses multiple linear regression to determine the relationship between the dependentvariable of the first 3 independent variables. The sample using purposive samplingmethod. The data were then processed using SPSS version 16.The result showedthat budgetary participation and organizational commitment did not significantlyaffect the performance of the apparatus. From the results of regression testingobtained with the participation value of 0.274 or greater than 0.05. Likewise with theorganizational commitment level of 0.047 siqnifikan and also greater than 0.05.However, unlike the case with JRI, the test results obtained, with siqnifikan level of0.066 or less than 0.05.From the test results of T-test showed a negativerelationship with participation in the performance of the apparatus, and unlike thecase with the commitment of organizations that have a positive relationship. Itmeans that with a high commitment to encourage the performance of officialsPemko Lhokseumawe.Keywords:Participation budget, personnel performance,commitment and job relevant information

PENGARUH KESULITAN ANGGARAN TERHADAP KINERJA MANAJERIAL SEKTOR PUBLIK DAN PARTISIPASI PENGANGGARAN SEBAGAI VARIABEL MODERASI Yusri Hazmi; Zuarni '
PEKBIS Vol 4, No 3 (2012)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Good governance can be defined as an organization responsible for themanagement of development by promoting the principles of democracy, efficient,efetifitas and prevention of corruption both political and administrative, run fiscaldiscipline and creating legal and political framework for the growth of businessactivities.This study aimed to determine the effect of budget difficulties on theperformance of public sector managerial, budgetary participation as a moderatingvariable. This study took the object at 5 universities in the province of Aceh. Thecollege is Kuala University, IAIN Ar-Raniry, University of Serambi Mekkah,University Muhammadiyah and the University Abulyatama. Based on the analysis,this study proves that participation in budget preparation and significant positiveeffect on managerial performance. Overall shown by the results significance valueless than 0.05. The higher participation budgeting in an organization, the highermanagerial performance. Similarly, the higher the budget will lower the level ofdifficulty on managerial performance. However, with the participation ofpengangaran as moderating variables have affected the relationship between theperformances of the budget difficulties. Variable active participation of budgeting andmanagerial performance boost.The results of this study as well as support the aimsof the budget will reduce the difficulty of managerial performance. However, with theactive participation of budgeting influence performance improvement.Keywords: Difficulty budget, budgetary participation and managerial performance.

PENGARUH PENGETAHUAN ANGGOTA DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH DENGAN VARIABEL MODERATOR PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK Faisal '; Yusri Hazmi; Ali Imran; Aryati '
PEKBIS Vol 6, No 1 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini meneliti tetang pengaruh pengetahuan dewan tentang anggaranterhadap pengawasan keuangan daerah dengan variabel moderator partisipasimasyarakat dan transparansi kebijakan publik. Dalam penelitian ini, metodepegumpulan data yang digunakan adalah dengan melakukan survey terhadapseluruh populasi penelitian yang berada di DPRK Aceh Timur, Langsa dan AcehTamiang. Kemudian yang menjadi unit analisis adalah anggota dewan yangmembidangi komisi anggaran. Metode pengumpulan data yang dilakukan denganmenggunakan kuosioner yang kemudian dianalisis menggunakan regresi berganda.Hasil pengujian menunjukkan bahwa ; pertama, pengetahuan dewan tentanganggaran berpengaruh positif terhadap pengawasan keuangan daerah, keduainteraksi pengetahuan dewan tentang anggaran dan partisipasi masyarakatberpengaruh positif terhadap pengawasan keuangan daerah, dan ketiga interaksiantara pengetahuan dewan tentang anggaran dan transparansi kebijakan publikberpengaruh positif terhadap pengawasan keuangan daerah.Kata kunci :Pengawasan keuangan daerah (APBD), pengetahuan dewan tentanganggaran, partisipasi masyarakat, transparansi kebijakan publik.

Accounting System Development Methodology Irawati, Chintia; Hazmi, Yusri; Zulfiana, Dina; Rismadara, Nur
West Science Interdisciplinary Studies Vol. 2 No. 07 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i07.1068

An accounting system development methodology is a series of procedures implemented by systems analysts to improve a company's current accounting system. Library Research (Library Research) is a method or approach used by researchers. Library research and inquiry have more than just the functions mentioned in the context of obtaining research data. This means that library research is only limited to library collection materials and does not require field research. However, library research is a method of obtaining data that involves reviewing books, literature, notes and various reports that are relevant to the problem at hand, in accordance with the opinions of experts. In the process of implementing an inadequate Accounting Information System (AIS) in a company, there are several irregularities that occur. Because of this, the company's Accounting Information System needs to be developed in a better direction. This is to ensure that the information the company needs is more appropriate.

Debt Accounting System Analysis in Accounting Information Systems Humaira, Rauzhatul; Hazmi, Yusri; Nabila, Jihan; Ardiansyah, Fajar
West Science Interdisciplinary Studies Vol. 2 No. 07 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i07.1069

The Debt Information System and Accounting Information System support and collaborate with each other to ensure that the company's financial information is well managed, regulatory compliance is maintained, and the right business decisions can be taken. This research uses a literature study method with the data used is secondary data. The research results show that the Debt Accounting System and the Accounting Information System are interrelated in processing and producing financial reports, especially in this case company debt. This is also supported by the sophistication of information technology, user capabilities, user participation, and top management support.

The Importance of Internal Control in Accounting Information Systems Aulia, Dinda; Hazmi, Yusri; Isnani, Isnani; Khairunnisa, Meifiza
West Science Interdisciplinary Studies Vol. 2 No. 08 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i08.1076

The objective of this article is to examine the significance of internal control in an accounting information system. An accounting information system serves as a framework for conducting accounting operations within an organization. A structured accounting information system is the result of the interaction between individuals, instruments, and methods. In the creation of financial reports, accounting information must be guaranteed to be free of errors and fraud, regardless of whether it was intentionally or inadvertently committed. This article employs a descriptive methodology, with library data serving as some of the data sources. The article's conclusion is that financial reports are a method of accountability from management to interested parties. Consequently, the reports that are generated must be of the highest quality and devoid of errors. Internal control is a manifestation of management's endeavor to achieve this objective by utilizing five control elements: control activities, control environment, risk assessment, information and communication, and supervision.

Financial Literacy, Public Accountability, Information Transparency and Financial Performance Responsibility in Zakat Management at Baitul Mal Aceh Agency Ronikeusumaranda; Hazmi, Yusri; Abdullah, Ahmad Fauzan
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1107

This research aims to determine the influence of financial literacy, public accountability, information transparency and responsibility on the financial performance of zakat management at Baitul Mal Aceh Agency. This research uses the financial literacy variable as the main variable which is believed to have a better influence on improving financial performance. The use of financial literacy variables becomes important along with the implementation of zakat as a tax deduction as regulated by the Ministry of Finance of the Republic of Indonesia. Through financial literacy, Baitul Mal Aceh Agency can improve, especially regarding zakat management. This research also uses good governance variables, which include public accountability, information transparency and responsibility. Baitul Mal Aceh as a public sector organization is obliged to prioritize the principles of good governance in order to increase public trust in zakat management in Aceh.

ACCOUNTING INFORMATION SYSTEM (AIS) Aura Safitri; Hazmi, Yusri; Nurhayati, Nurhayati; Firdausa Hasra, Zahra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 9 (2024): September
Publisher : Adisam Publisher

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In the era of digitalization, entities are developing technologies that can be used in various fields. This technological advancement greatly affects efficiency and productivity, especially in the business sector. Business operations are influenced by the development of new products, diverse marketing processes, and advanced production processes aided by technology. In order to facilitate financial reporting, companies must also be agile in selecting financial reporting software. The use of Accounting Information Systems (AIS) can have positive impacts on a company, such as accuracy and speed in financial reporting, enabling investors to make informed investment decisions. AIS is a system used by management to manage a company. This study aims to provide a deeper understanding of the implementation of AIS for effective management. The research methodology employed is a literature review, utilizing various literature sources such as books, journals, articles, and other research materials. The study discusses the definition and role of AIS in company management, as well as its implementation in optimizing company performance. The findings highlight the importance of AIS in providing accurate and timely financial information, aiding decision-making processes and facilitating company transactions. Therefore, implementing AIS is crucial for companies to compete effectively in the business world.

The Effect of Purchasing Accounting System on Transaction Efficiency and Supplier Satisfaction Hadi, Raihan Jazil; Yadi, Amri; Hazmi, Yusri
Nomico Vol. 1 No. 5 (2024): Nomico-June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/kfrga208

This article discusses the importance of the Purchasing Accounting System in supporting business continuity, especially in the procurement of goods needed by the company. This system serves as a vital element in the company's operational cycle, which focuses on recording, managing, and tracking transactions for the purchase of goods or services. This research uses the literature study method, by collecting data from various relevant sources. The results of the analysis show that the Purchasing Accounting System consists of a series of integrated procedures, methods, and tools to ensure that every purchase transaction is recorded accurately and managed efficiently. The main components in this system include processes ranging from submission of purchase requests, evaluation and selection of suppliers, to payment of supplier invoices. With a well-structured system in place, companies can minimise errors, ensure compliance with internal policies, and manage cash flow more effectively. The system also supports transparency in supplier relationships, and improves efficiency and accuracy in the purchasing process. In short, the Purchasing Accounting System plays a crucial role in efficiently managing the purchasing aspect, which in turn supports the continuity and success of the company's operations.

Accounting System Development Methodology Irawati, Chintia; Hazmi, Yusri; Zulfiana, Dina; Rismadara, Nur
West Science Interdisciplinary Studies Vol. 2 No. 07 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i07.1068

An accounting system development methodology is a series of procedures implemented by systems analysts to improve a company's current accounting system. Library Research (Library Research) is a method or approach used by researchers. Library research and inquiry have more than just the functions mentioned in the context of obtaining research data. This means that library research is only limited to library collection materials and does not require field research. However, library research is a method of obtaining data that involves reviewing books, literature, notes and various reports that are relevant to the problem at hand, in accordance with the opinions of experts. In the process of implementing an inadequate Accounting Information System (AIS) in a company, there are several irregularities that occur. Because of this, the company's Accounting Information System needs to be developed in a better direction. This is to ensure that the information the company needs is more appropriate.

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