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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Telaah dan Riset Akuntansi Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Ilmiah Peuradeun Jurnal Kajian Akuntansi Jurnal Perspektif Ekonomi Darussalam NUANSA: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam Jurnal Riset Akuntansi dan Keuangan Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah JSHP (Jurnal Sosial Humaniora dan Pendidikan) Proceeding of National Conference on Accounting & Finance Islam Universalia : International Journal of Islamic Studies and Social Sciences Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Media Riset Akuntansi Auditing & Informasi International Journal of Community Service (IJCS) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Global Ilmiah Jurnal Akuntansi JIMEKA
Mirna Indriani
Universitas Syiah Kuala
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Firm Characteristics and Financial Reporting Quality: A Case of Property and Real Estate Companies listed in Indonesian Stock Exchange Cut Widy Aulia Putri; Mirna Indriani
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.788 KB) | DOI: 10.24815/jaroe.v2i3.14849

Abstract

Objective – This study aims to investigate the impact of firm characteristics, namely leverage, profitability, and firm size, on financial reporting quality as measured by discretionary accruals.Design/methodology – This sample of this study is Property and Real Estate companies listed in the Indonesian Stock Exchange (IDX) for the period of 2015 to 2017. In total, there are 36 firms chosen as the samples for this study or 108 observations. The data was analyzed using the multiple regression method.Results – This study demonstrates that the leverage and profitability have significant impact on financial reporting quality, while firm size has no significant impact on financial reporting quality.
The Influence of Regional Revenue, Balancing Funds, Special Autonomic Funds, and Economic Growth on Capital Expenditures Allocation Eva Jumiati; Mirna Indriani; Darwanis Darwanis
Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.405 KB) | DOI: 10.24815/jaroe.v2i2.14317

Abstract

Objective – This study aims to examine the effect of Regional Revenue, Balancing Funds, Special Autonomy Funds, and Economic Growth on the Allocation of Capital Expenditures in Regencies / Cities in Aceh for the period 2013-2017. Design/methodology – This type of research is quantitative, the population of this study is all districts/cities in Aceh in 2013-2017, amounting to 23 local governments consisting of 18 district governments and 5 city governments. The unit of analysis of this research is the Realization Report of the Revenue and Expenditure Budget (LRA-APBK) in Aceh for the 2013-2017 Period which has been audited by the Financial Supervisory Agency (BPK) and Gross Regional Domestic Product (PDRB) data. Results – The results of the study show that both jointly and separately, regional own-source revenues, balancing funds, special autonomy funds, and economic growth have an effect on the allocation of capital expenditures in districts/cities in Aceh for the period 2013-2017. Originality/Value – Discussion related to the influence of special autonomy funds on capital expenditure is limited research, so it is deemed necessary to do as additional insight and reference of research results.
PERENCANAAN DAN PENGANGGARAN PEMERINTAH DAERAH OTONOMI KHUSUS DITINJAU DARI ASPEK KEPRILAKUAN Fauziah Aida Fitri; Mirna Indriani
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.705 KB) | DOI: 10.18202/jamal.2011.04.7108

Abstract

Planning and Budgeting of Special Autonomy Local Government from Behavioral Aspect. The research objective is to identify behavioral factors  in the budgetary process with outcomes  key performance indicators for each behavioral component. This research was conducted in five areas in districts of the Governing of Aceh, Banda Aceh, Aceh Utara, Bireuen, Aceh Tengah and Aceh Jaya. Respondents were officials involved in drafting local budgets.  Data analysis was done at each stage of the budgeting process are the planning, implementation and accountability phase. Research results show that: 1) there is a good participation of personnel, 2) there is a good perception of justice, and 3) a good commitment to the objectives of personnel.Perencanaan dan Penganggaran Pemerintah Daerah Otonomi Khusu Ditinjau dari Aspek Keprilakuan. Tujuan dar riset ini adalah untuk mengindentifikasi faktor-faktor keprilakuan dalam proses penganggaran dengan hasil kunci indikator kinerja untuk setiap komponen. Riset ini dilakukan di lima area pada pemerintah Banda Aceh, Aceh Utara, Bireun, Aceh Tengah dan Aceh Jaya. Responden adalah pegawai yang terlibat dalam proes penganggaran lokal. Analisis data dilakukan pada setiap tahap proses penganggaran yaitu perencnaan, implementasi dan akuntabilitas. Hasil menunjukkan bahwa 1) terdapat partisipasi yang baik antara pegawai, 2) terdapat persepsi atas keadilan yang baik, dan 3) terdapat komitmen yang baik atas tujuan pegawai.
The The role of the accountability apparatus in the mediation of competition and psychological capital on-budget performance manager: Case study village governance in Aceh Province Sufitrayati; Indriani, Mirna; Mukhlis; Abdullah, Syukriy
Proceedings of Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 3 No. 1 (2023): Crafting Innovation for Global Benefit
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/umygrace.v3i1.609

Abstract

The capital affect apparatus responsibility and budget performance. In addition, the influence of the accountability apparatus on the budget performance manager, and the role of the accountability apparatus in mediating the influence of competence and psychological capital on the budget manager's performance. This study employs a design of explanatory research (hypothesis testing) with a causal method to explain the causal relationship (impact) between variables using hypothesis testing in order to meet its objectives. The proportionate stratified random sampling method was utilized in this investigation, with a total sample size of 350 respondents. Structural equation modeling is used in the analysis. The results obtained in this study are (1) competency (X1) effect on apparatus accountability (Z); (2) psychological capital (X2) does not affect apparatus accountability (Z); (3) competency (X1) affect the budget performance manager (Y); (4) psychological capital (X2) affect the budget performance manager(Y); (5) apparatus accountability (Z) affect the budget performance manager (Y); (6) the accountability apparatus is proven to be able to act as a mediating variable in the influence of competency on the budget performance management; and (7) apparatus accountability is not proven to act as a mediating variable in the influence of psychological capital on budget manager performance.
Training and International Exhibitions: Building the Competitiveness of MSMEs through Increasing Productivity Iskandarsyah; Halim, Hendra; Faisal; Darwanis; Murkhana; Noor Azuddin Yakob; M. Shabri Abdul Majid; Taufiq C. Dawood; Muhammad Adam; Amri; Mirna Indriani; Muhammad Haris Riyaldi
IJCS: International Journal of Community Service Vol. 2 No. 2 (2023): IJCS: International Journal of Community Service
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v2i2.603

Abstract

This community service initiative by the Faculty of Economics and Business, Syiah Kuala University, aimed to enhance the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) owned by university students. Utilizing the Service Learning method, the program focused on improving operational efficiency through training in time management, inventory control, product quality enhancement, and technology application. The initiative culminated in an international product exhibition at Universiti Kebangsaan Malaysia, providing MSMEs with opportunities for global market exposure. Post-evaluation demonstrated a significant increase in productivity among participants, evidenced by improved time management and product quality. The project's success highlights the positive impact of holistic approaches that integrate training and international marketing efforts on local economies. Future initiatives should explore deeper aspects like innovation and advanced marketing strategies for sustained MSME growth
SI APIK Application User Satisfaction with The TAM and Delone and Mclean Approach: An Empirical Study on Micro, Small and Medium Enterprises (MSME) in Banda Aceh Yulia Rahmana; Mirna Indriani
Jurnal Akuntansi Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.1.23-36

Abstract

The research objective was to see the effect of the information system quality, information quality, perceived usefulness, and perceived ease of use on user satisfaction of the SI APIK application. The study population was Micro, Small, and Medium Enterprise (MSME) that had attended training on compiling Android-based financial reports. The study sample that included 32 respondents were determined using the census method. The sample collection was carried out by means of a questionnaire to the respondents. The results showed that quality of information systems has no significant effect on user satisfaction of SI APIK application, quality information has no significant effect on user satisfaction of SI APIK application, perceived usefulness is significant on user satisfaction of SI APIK application, perceived ease of use has no significant effect on user satisfaction of SI APIK application, quality of information systems, quality information, perceived usefulness, and perceived ease of use simultaneously affect user satisfaction of SI APIK application
Determinan Voluntary Disclosure pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Fathia, Raisa; Indriani, Mirna; Priantana, Riha Dedi
Jurnal Global Ilmiah Vol. 2 No. 8 (2025): Jurnal Global Ilmiah
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/jgi.v2i8.220

Abstract

Penelitian ini bertujuan untuk menganalisis determinan pengungkapan sukarela pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2023. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan. Sampel terdiri dari 33 perusahaan yang diamati selama lima tahun, menghasilkan total 198 observasi perusahaan-tahun. Analisis data dilakukan dengan menggunakan regresi data panel, dan model terbaik yang dipilih adalah Random Effect Model (REM). Hasil penelitian menyatakan bahwa kepemilikan institusional maupun kepemilikan manajerial sama sekali tidak memiliki dampak berarti terhadap tingkat pengungkapan sukarela. Namun, proporsi komisaris independen memiliki pengaruh positif yang signifikan. Keterbatasan dalam penelitian ini terletak pada penggunaan sampel yang hanya mencakup perusahaan manufaktur, sehingga hasilnya tidak dapat digeneralisasi ke seluruh sektor industri. Selain itu, periode observasi yang terbatas selama lima tahun juga membatasi jumlah data yang dapat dianalisis. Temuan ini memberikan kontribusi terhadap literatur terkait tata kelola perusahaan dan transparansi, khususnya dalam konteks pasar negara berkembang. Penelitian selanjutnya disarankan untuk mencakup lebih banyak sektor industri dan periode waktu yang lebih panjang agar hasilnya lebih komprehensif dan dapat digeneralisasi.
Exploring Factors Influencing Zakat Compliance in Aceh: The Role of Institutional Trust and Religious Commitment Evriyenni, Evriyenni; Fahlevi, Heru; Indriani, Mirna; Yusuf, Muhammad Yasir
Jurnal Ilmiah Peuradeun Vol. 13 No. 2 (2025): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v13i2.1478

Abstract

Zakat compliance among Indonesian Muslims remains relatively low despite its mandatory under Islamic law and regional regulations. This study investigates the factors influencing zakat compliance in Aceh Province, Indonesia, by examining the roles of accountability, financial report transparency, institutional credibility, religiosity, and zakat literacy. It also explores the mediating role of muzakki’s interest in enhancing compliance through formal Zakat Institutions, specifically Baitul Mal. Data were collected from 500 muzakki across 23 regencies/ cities using online and on-site surveys. Employing Structural Equation Modeling and Partial Least Squares (SEM-PLS), the results reveal that accountability and transparency significantly affect muzakki’s interest, influencing zakat compliance. Moreover, accountability, transparency, religiosity, and muzakki’s interest directly affect compliance, while institutional credibility and zakat literacy show limited impact. This study offers practical implications for strengthening local zakat management systems. It contributes to the broader discourse in Islamic social finance by providing an empirical model applicable to other Muslim-majority contexts to improve formal zakat governance and behavioral compliance.
Structured Literature Analysis on Sustainability Report Disclosure in Public Sector Organizations Arifai, Muhammad; Mariana, Mariana; Fahlevi, Heru; Indriani, Mirna; Darwanis, Darwanis
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 2 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i2.009

Abstract

Objectives: This study examines the adoption of sustainability reporting in Public Sector Organizations (PSOs), focusing on (1) stakeholder expectations, (2) implementation challenges, and (3) the impact on accountability and value creation. It also identifies existing gaps in sustainability reporting frameworks and provides strategic recommendations to enhance transparency and effectiveness in public sector sustainability disclosures.Methodology: A Structured Literature Review (SLR) was conducted on 97 articles from Scopus (1990–2024), selected using keywords such as "sustainability reporting," "public sector," "GRI framework," and "public sector organizations." Inclusion criteria ensured relevance to the public sector and methodological diversity. The articles were categorized by sustainability focus, country, research methods, and theoretical frameworks. This approach enabled the identification of research trends, key gaps, and best practices to support policy improvements in sustainability reporting.Findings: The review reveals that (1) research on sustainability reporting in PSOs is still limited and predominantly conducted in developed countries, (2) there is an increasing trend in sustainability reporting driven by demands for greater transparency and accountability, (3) major challenges include inconsistencies in reporting frameworks, varied stakeholder expectations, and difficulties integrating sustainability metrics, and (4) adoption is influenced by regulatory environments, political commitment, and resource availability. Although digital reporting tools are emerging, standardization and performance measurement issues remain unresolved.Conclusion: Despite progress, sustainability reporting in PSOs suffers from a lack of consistency, comparability, and stakeholder engagement. To improve credibility and effectiveness, harmonized standards, stronger regulatory oversight, and capacity-building initiatives are essential. Addressing these gaps will enhance accountability and foster long-term value creation in the public sector.
Peran Komite Audit dalam Memoderasi Kecurangan Laporan Keuangan pada Perusahaan Publik di Indonesia Masthura; Nadirsyah; Indriani, Mirna
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9361

Abstract

This research aims to investigate the impact of financial stability, personal financial needs, and auditor turnover on financial statement fraud measured using the F-Score Model, while considering the role of the audit committee in preventing financial statement fraud. The research employs a causal approach with hypothesis testing. Secondary data are used, so the population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2022. Purposive sampling method is employed, resulting in 63 companies with 252 units of analysis, namely financial statements. The results indicate that financial stability, personal financial needs, and auditor turnover significantly affect financial statement fraud. Meanwhile, the audit committee is able to moderate the relationship between financial stability, personal financial needs, and auditor turnover on financial statement fraud. These outcomes have crucial implications for understanding the dynamics of financial statement fraud and directing prevention and handling efforts more effectively in the future.
Co-Authors A Djalil, Muslim Ahlul Fadhli Aida Yulia aliamin aliamin Amri Aprilia, Ochi Billa, Rahma Dhina Salsa BZ, Fazli Syam Cinthya, Cut Nessa Cut Eka Rosnika Putri Cut Nadhifa Harafonna Cut Nessa Cinthya Cut Widy Aulia Putri Cut Widy Aulia Putri Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Darwanis Darwanis Darwanis Dinaroe Dinaroe Eva Jumiati Fadhli, Ahlul Faisal Famera, Nonick Lhee Na Fathia, Raisa Fauziah Aida Fitri Fazli Syam BZ Halim, Hendra Harafonna, Cut Nadhifa Hasan, Hushaini Heru Fahlevi, Heru Hushaini Hasan Indayani Indayani Indayani, Indayani Iskandar Usman Iskandarsyah Ismi Fadhliati Jihan Fathia Jumiati, Eva Laras Dwi Novlina Lisa Pira Ariska M Shabri Abd Majid M. Shabri Abdul Majid Mahfud Mahfud Mahfud Mahfud Mariana Mariana Mariana Mariana Marlaini Marlaini Masthura Maulida Maulida mia rizky safitri Muarif Muarif Muarif, Muarif Muhammad Adam Muhammad Arifai Muhammad Haris Riyaldi Muhammad Yasir Yusuf Mukhlis Muksal Muksal Munandar, Wahyu Murkhana Muslim A Djalil Muslim A Djalil Muslim A. Djalil Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah, Nadirsyah Nonick Lhee Na Famera Noor Azuddin Yakob Nurlelahayati Nurlelahayati NURUL CHAIRI Onny Loulyta Putri, Cut Eka Rosnika Putri, Cut Widy Aulia Putri, Safrida Rahmi Sari Ramly, Arroyan Ramly, Arroyyan Ramly, Arroyyan Ratna Mulyany, Ratna Reza Adryan Riha Dedi Priantana safitri, mia rizky Sari, Rahmi Sufitrayati Syukriy Abdullah Taufiq Carnegie Dawood Wahyuddin Wahyuddin Wahyuddin Wahyuddin Wahyuddin, Wahyuddin Yulia Rahmana