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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL KEBANGSAAN Jurnal Riset Akuntansi dan Keuangan Devotion: Journal of Research and Community Service Jurnal Jaminan Kesehatan Nasional Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) JIMEKA
Nadirsyah, Nadirsyah
Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI ALOKASI BELANJA KESEHATAN PADA KABUPATEN/KOTA DI PROVINSI ACEH Darmayanti, Cici; Unisyiah, Nadirsyah; Abdullah, Syukriy
JURNAL KEBANGSAAN Vol 5, No 9 (2016): JURNAL KEBANGSAAN
Publisher : JURNAL KEBANGSAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to test the effect of special autonomy fund allocation, special allocation fund, infrastructure expenditure allocation, population, health ranking, and local government financial performance to health expenditure allocation in districts/cities in Aceh. The population in this study was 23 districts/cities in Aceh with observation period from 2011 to 2012. The approach and method used are quantitative and multiple linear regression. The study results show that, both simultaneously and partially, the variables of special autonomy fund allocation, special allocation fund, infrastructural expenditure allocation, population, health ranking, and local government financial performance have significant effect on health expenditure allocation in districts/cities in Aceh. In next study, the researcher recommends to use time series data and to add more independent variables. Keywords: special autonomy fund, special allocation fund, health ranking, local government financial performance and health expenditure.
Partisipasi Masyarakat dan Kualitas Pengelolaan Keuangan Desa Survey pada Desa Kecamatan Masjid Raya Aceh Besar Indriani, Mirna; Nadirsyah, Nadirsyah; Fahlevi, Heru; Putri, Safrida
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.14827

Abstract

This research was conducted to investigate whether the level of community participation influences the quality of village financial management. Tests were carried out on 144 samples consisting of community elements namely hamlet heads (kepala dusun), BPDes/tuha peut, PKK, youth leader, imeum meunasah, panglima laot, and ketua blang/farmer representative. Data collection is done by distributing questionnaires. Data were analyzed using structural equation models using LISREL 8.80 software. The results showed that the level of community participation has a positive relationship to the quality of village financial management means that the higher the level of community participation, the better the quality of village financial management
ACCOUNTING INFORMATION, NON-ACCOUNTING INFORMATION AND LENDING DECISION Mariana, Mariana; Abdullah, Syukriy; Nadirsyah, Nadirsyah
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v8i2.37

Abstract

This study aims to examine the effect of accounting information and non-accounting information on lending decisions on banking institutions in Pidie Jaya Regency, which amounted to 6 (six) banks for the period January 2014-February 2015. The data analyzed were debtor data using multiple linear regression. The results show that return on net worth, debt to equity ratio, and non-accounting information have a significant effect, while fixed assets turn over does not affect the lending decision in Pidie Jaya Regency.  
Fraud Prevention System with Whistleblowing System in Health Services: A Systematic Review Ridwan, Ridwan; Munadi, Said; Fahlevi, Heru; Nadirsyah, Nadirsyah
Jurnal Jaminan Kesehatan Nasional Vol. 4 No. 1 (2024): Jurnal Jaminan Kesehatan Nasional
Publisher : BPJS Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53756/jjkn.v4i1.182

Abstract

The objective of this study is to ascertain the strategies employed in mitigating fraudulent activities within the realm of health services through the utilization of a whistleblowing mechanism. Methods: The present study employed a systematic review approach to examine relevant literature by utilizing specific keywords such as "whistleblowing system" and "fraud Healthcare." These keywords were then used to search for publications in the Scopus database, focusing on journals that mostly relied on secondary data. The search was conducted using the publish or perish tool. 8. Subsequently, a curation of scholarly publications and articles was conducted, employing a criterion centered on the thematic relevance of their titles. The selected publications have the objective of mitigating fraudulent activities within the healthcare industry and other interconnected industries that contribute to research endeavors. The findings of this study suggest that the implementation of a fraud reporting system is vital inside an organization, particularly within the context of health services. To enhance the caliber of healthcare services, internal healthcare staff and participants may report well, it is imperative to establish a system that ensures the preservation of reporter confidentiality, hence facilitating an increase in the volume of reports.
The Influence of Taxpayer Knowledge, Taxpayer Awareness, Service Quality and Tax Sanctions on Personal Taxpayer Compliance In Kpp Pratama of Aceh Province Dhikin, Hidayatussa; Nadirsyah, Nadirsyah; Darwanis, Darwanis
Devotion : Journal of Research and Community Service Vol. 4 No. 12 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i12.628

Abstract

This study aims to examine the effect of taxpayer knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. The sampel in this study were individual taxpayers registered at the Aceh Province Primary Tax Service Office (KPP). The sampling method used purposive sampling, and the sample size was measured using the Slovin formula. The data ananlysis technique in this study is descriptive statistics and multiple regression analysis using SPSS version 25. The results of hypothesis testing are as follow. Simultaneously, taxpayer knowledge, taxpayer awareness, service quality and tax sanctions affect individual taxpayer compliance. Partially, taxpayer knowledge, taxpayer awareness, service quality affect individual taxpayer compliance and tax sanctions have no effect on individual taxpayer compliance.
Readiness of Local Government in the Implementation of Accrual Accounting: The Case of Local Government in Aceh, Indonesia Indriani, Mirna; Mulyany, Ratna; Nadirsyah, Nadirsyah; Munandar, Wahyu
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i1.8441

Abstract

This study aims to examine the influence of human resources, information technology, and organizational culture on Indonesian local governments readiness in implementing accrual accounting system. The hypotheses were tested by using quantitative approach with the utilization of survey method. The unit of analysis consists of 52 working units of government institution in Aceh, Indonesia. Simple random sampling technique was employed and a total of 92 respondents participated in the survey. The result shows that human resources and information technology influence government readiness in implementing accrual accounting while organizational culture does not. The findings of this study imply that the government entities need to further strengthen its human resource and information technology to fully support the successful implementation of accrual based accounting system.
Determinants of Stock Prices: Evidence of Manufacturing Companies Listed on the Indonesia Stock Exchange Ulfida, Deafatunnizwa; Nadirsyah, Nadirsyah; Ibrahim, Ridwan
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i1.20831

Abstract

Objective This study aimed to test and analyze the effect of the audit opinion, audit report lag, profitability, and leverage on stock prices in manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the period of 2012-2018, either simultaneously or partially. Design/methodology A total of 55 manufacturing companies were the samples of this study, and they were collected using a purposive sampling technique. Data analysis was conducted using multiple linear regression.Results This study indicates that simultaneously audit opinion, audit report lag, profitability, and leverage can affect stock prices. Partially, auditing report lag and profitability calculated using ROA can affect stock prices. Meanwhile, audit opinion and leverage partially do not affect stock prices.Contribution this study provides evidence on the factors influencing the stock prices specifically within the environment of listed manufacturing companies in Indonesia.
Role Conflict, Self Efficacy, Employees Performance and Organizational Performance Fahmi, Hadi Kurnia; Musnadi, Said; Nadirsyah, Nadirsyah
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i1.13013

Abstract

AbstractObjective This study aims to analyze the influence of role conflict and self-efficacy towards employees performance and its implications on organizational performance at Inspectorate of Nagan Raya District, Aceh, Indonesia.Design/methodology The sample of this study is 120 auditors. The data was collected through questionnaire and analyzed using Structural Equation Model (SEM).Results The study found that role conflict and self-efficacy have positive and significant influence on employees performance and inspectorate performance at Nagan Raya District. Meanwhile employees performance mediates the effect of role conflict and self-efficacy towards inspectorate performance at Nagan Raya District.
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Rahadi, Farhan Dama; Lautania, Maya Febrianty; Nadirsyah, Nadirsyah; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.31557

Abstract

This study aims to examine the influence of human resource development, regulatory compliance, and monitoring intensity on the performance accountability of government agencies. The population consists of 20 Regional Government Work Units (SKPD) in Aceh Jaya Regency. The sample includes heads of departments, secretaries, heads of general and staffing sub-divisions, and heads of planning and finance sub-divisions, selected through purposive sampling, with a total of 80 respondents. This study uses primary data collected through surveys using questionnaires measured on a Likert scale of 1 to 5. The data were analyzed using multiple linear regression with SPSS 26 software. The findings indicate that human resource development, regulatory compliance, and monitoring intensity have a significant and positive effect on the performance accountability of government agencies. Additionally, the independent variables in this study explain 65,3% of the variance in government agency performance accountability. These results suggest that strengthening human resource development, regulatory compliance, and monitoring intensity can enhance government accountability.
PENGARUH BESARAN ANGGARAN DAN SISA ANGGARAN TAHUN SEBELUMNYA TERHADAP SERAPAN ANGGARAN BELANJA DENGAN PERUBAHAN ANGGARAN SEBAGAI PEMODERASI PADA SKPK KOTA BANDA ACEH Aprilia, Ochi; Nadirsyah, Nadirsyah; Indriani, Mirna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i2.27416

Abstract

This study aims to find out how the influence of the budget size and the remaining budget of the previous year on budget absorption with budget changes as a moderating variable in SKPK Banda Aceh City. The population in this study was all SKPK of Banda Aceh City. This quantitative research employs secondary data in the form of APBD reports and regional regulations on changes to APBD for each SKPK of Banda Aceh City in 2019 2021. The data analysis method used is multiple linear regression and moderated regression analysis (MRA) using the SPSS version 24 application. Research results show that; 1) the amount of the budget does not affect the absorption of the expenditure budget, 2) the remainder of the previous year's budget affects the absorption of the expenditure budget, 3) changes to the budget have not been able to moderate the amount of the budget on budget absorption, 4) changes to the budget can moderate the remaining budget of the previous year on budget absorption shopping.
Co-Authors Amalia, Ridha Anggraini, Shella Yolan Aprilia, Ochi Cici Darmayanti Darwanis Darwanis Dhikin, Hidayatussa Diliasmara, Dimas Aldrian Fahmi, Hadi Kurnia Fitri, Fanalia Fitri, finalia Heru Fahlevi, Heru Irma Safitri Jhon Andra Asmara Khairunnah, Iffah Mariana Mariana Mastura, Nadia Maya Febrianty Lautania Mirna Indriani Muhammad Fazil, Muhammad Muharram, Fadlan Nur Munadi, Said Munandar, Wahyu Muraiya, Muraiya Ningsih, Fatria nurdiansyah, rizki Nurrahma, Fanni Purnama, Fifit Putri, Safrida Rahadi, Farhan Dama Ratna Mulyany, Ratna Ridwan Ibrahim Ridwan, Ridwan Rizqina, Tania Indira Rosmalita, Nova Said Musnadi Suryani, Riska Marwahidah Syukriy Abdullah Ulfida, Deafatunnizwa