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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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Journal : JIMEKA

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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.
PENGARUH PENERAPAN E-PROCUREMENT DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG DAN JASA DI PROVINSI ACEH Khairunnah, Iffah; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21014

Abstract

This research aims to determine the effect of the implementation of e-procurement and internal control on the prevention of fraud in the procurement of goods and services in Aceh Province. The operational variable used is the implementation of e-procurement and internal controls as the independent variable. The dependent variable is the prevention of procurement fraud. Populations in this research are all SKPD/A in Aceh Province or around 1,056 SKPD/A in Aceh Province. The sampling technique used is random sampling. In this study, field data were collected from first-hand observations to identify research problems. The respondents were employees or officials in charge of the goods or services procurement in the institutions in which they worked. Questionnaires were distributed to up to 150 respondents. A structural equation model (SEM) based on the partial least squares (PLS) test performed to test the hypothesis with WarpPLS 6.0 software. This study indicates that e-procurement and internal control have a partially positive effect on the prevention of fraud in government agencies in the province.
PENGARUH INTENSI WHISTLEBLOWING TERHADAP PENCEGAHAN KECURANGAN DENGAN RELIGIUSITAS SEBAGAI PEMODERASI (STUDI KASUS PADA PEGAWAI SKPD PEMERINTAH KABUPATEN ACEH UTARA) Nurrahma, Fanni; Abdullah, Syukriy; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20630

Abstract

This study aims to examine the effect of whistleblowing intention on fraud prevention with religiosity as moderating at Aceh Utara Regency. The research uses primary data and the respondents were 99 employees of SKPD (local government agencies) at Aceh Utara Regency. Data collection was carried out by distributing questionnaires using google form to respondents. This study used a simple random sampling method where the sample was taken randomly. The data analysis method used is simple linear regression with SPSS 26. The results of the study indicate that whistleblowing intention has a positive effect on fraud prevention, while religiosity as moderating has no effect on the connection between whistleblowing intention and fraud prevention. Discussions, limitations, and recommendations are presented at the end of this paper.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA DAN PENILAIAN KINERJA Suryani, Riska Marwahidah; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine how the application of accountability accounting as a cost control and performance appraisal tool. This type of research is descriptive qualitative research by making Iskandar Muda Hospital as the sole object of research. The data used in this study are primary data and secondary data by conducting literature studies, interviews, observations, and documentation to obtain the necessary data. The results of this study indicate that the application of accountability accounting at Iskandar Muda Hospital has not been good because the separation of controlled cost and uncontrolled cost has not been implemented, and also the application of accountability accounting has acted as a cost control and performance appraisal tool wih the fulfillment of cost control feasibility indicators, and comparisons between realization and budget
PENGARUH INVENTARISASI DAN LEGAL AUDIT TERHADAP OPTIMALISASI PEMANFAATAN BARANG MILIK DAERAH DENGAN KUALITAS APARATUR SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KOTA BANDA ACEH Rizqina, Tania Indira; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of this research is to analyse the impact of stocktaking and legal auditing to the optimization of aset utilization and human resource quality as moderating variable at Local Government of Banda Aceh. The Variable Utilised for this research are stocktaking, legal auditing and human resources. Respondent were selected through sensus. This is a quantitative research and the method used was multiple regression analysis. The research finding shows that, the stocktaking have impact to the optimization of aset utilization; while the legal auditing has no impact toward the optimization of aset utilization. Human resources quality have impact to the relation between stoctaking and the optimization of asset utilization, but human resource has no impact to relation between legal auditing and optimization of aset utilization.
ANALISIS RELEVANSI INFORMASI, RELIABILITAS, DAN ASIMETRI INFORMASI SETELAH PENGADOPSIAN IFRS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2014) Anggraini, Shella Yolan; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objectives of the research are to examine the impact of adoption of IFRS in Indonesia on quality of financial statement information in terms of relevance and reliability and to examines information asymetry. The Relevance is measured by combined value relevance of book value of equity and net income, reliability is measured by absolute discretionary accrual as an inverse measure, and information asymetry is measured by bid ask spread. Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 6 years (2009-2014). By using purposive sampling and balanced panel data, there are 31 companies fulfilling the sample criteria. Multiple linier regression and paired sample t-test model is used to test the hypothesis. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS but no difference in information asymmetry after the adoption of IFRS
PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, KUALITAS SUMBER DAYA MANUSIA, DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH ACEH Rosmalita, Nova; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the influence of the use of regional financial accounting information system, quality of human resources and regional financial supervision on the quality of the Aceh Goverment financial report. The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. The data were colleccted 64 questionnaires from 32 SKPA. Data analysis using multiple linear regression. The results show that together, regional financial accounting information system, quality of human resources and regional financial supervision on the quality of the Aceh Goverment financial report. Partially, each independent variable is an regional financial accounting information system, quality of human resources and regional financial supervision affects the quality of the Aceh Goverment financial report
PENGARUH TEKANAN (PRESSURE), KESEMPATAN (OPPORTUNITY), RASIONALISASI (RATIONALIZATION), DAN KAPABILITAS (CAPABILITY) TERHADAP KECURANGAN PENGADAAN BARANG/JASA DI PEMERINTAHAN ACEH DENGAN PEMODERASI BUDAYA ETIS ORGANISASI Fitri, finalia; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study has purposes to discover whether pressure, opportunity, rationalization and capability influences towards fraud of procurement goods and services in Aceh Government with ethic cultural organization as a moderator. Testing was conducted to 20 SKPD in Aceh Government which arranged an event of procurement goods and services. This study uses primary data of questioner which was distributed to all 60 respondents that consist of Head of minister, Firma, Institute, Secretary, and Head of finance, the sample of study is taken by purposive sampling. Testing is conducted by using moderated analyzing Regression (MRA). The result of study shows that partially pressure and capability influences towards fraud of procurements good and service, meanwhile opportunity, rationalization, and ethic cultural organization were not influenced towards fraud of procurements goods and services. In testing of moderate regression analyzing uses interaction test, partially ethic cultural organize is able to moderate the relationship between opportunity and rationalization towards fraud of procurement. But, ethic cultural organization is not able to moderate the relationship between pressure and capability towards fraud of procurement goods and services.
PENGARUH STRUKTUR KEPEMILIKAN, EFEKTIVITAS KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DALAM LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 S.D. 2017) Fazil, Muhammad; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to investigate the effect of institutional ownership, managerial ownership, audit committee effectiveness, and audit quality both simultaneously and partially on the disclosures of key management compensation in financial statements. The test employed in this research is hypotheses while the data applied is secondary in the form of company financial and annual reports obtained from the official website of the Indonesia Stock Exchange and the official pages of each company that is analyzed using multiple linear regression analysis. The sampling method used is purposive sampling method with population of 61 companies listed in Indonesian Stock Exchange for the period 2015 until 2017 and sample of 41 companies. The results of this study indicate that institutional ownership, managerial ownership, audit committee effectiveness, and audit quality simultaneously have a significant and positive effect on the disclosures of key management compensation in financial statements. Furthermore, institutional ownership, audit committee effectiveness, and audit quality partially have a significant and positive effect for the disclosure of key management compensation, while managerial ownership partially does not have a significant effect on the disclosures of key management compensation in financial statements
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