Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Business, Economics, and Social Development Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Nadirsyah Nadirsyah
Syiah Kuala University
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
The Effect of Human Resource Competence, Utilization of Information Technology, Internal Control Systems, and Application of Government Accounting Standards on The Quality of Financial Reporting (Study on South Aceh Government SKPK) Mery Sutrisna; Nadirsyah Nadirsyah; Indayani Indayani
International Journal of Business, Economics, and Social Development Vol 3, No 3 (2022)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v3i3.311

Abstract

This study aims to examine the effect of human resource competence, the use of information technology, internal control systems and the application of government accounting standards on the quality of financial reporting in the South Aceh Government SKPK. The population in this study were 55 SKPK in South Aceh Regency. The entire population is the sample in this study and is called the census sample. Primary data sources are obtained from questionnaires distributed to 110 respondents. Respondents in this study were the Expenditure Treasurer and Financial Administration Officer at SKPK. The analytical method used is multiple linear regression analysis. The results of this study indicate that the competence of human resources, utilization of information technology, internal control, and SAP implementation together affect the quality of financial reporting. Furthermore, the results of the partial study show that HR competence affects the quality of financial reporting, the use of information technology affects the quality of financial reporting, internal control affects the quality of financial reporting, and the application of SAP affects the quality of financial reporting in the South Aceh Government SKPK.
Readiness of Local Government in the Implementation of Accrual Accounting: The Case of Local Government in Aceh, Indonesia Mirna Indriani; Ratna Mulyany; Nadirsyah Nadirsyah; Wahyu Munandar
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 | Full PDF (186.341 KB) | 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.
Role Conflict, Self Efficacy, Employees’ Performance and Organizational Performance Hadi Kurnia Fahmi; Said Musnadi; 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 | Full PDF (278.756 KB) | 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.
Role Conflict, Self Efficacy, Employees’ Performance and Organizational Performance Hadi Kurnia Fahmi; Said Musnadi; 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.
Readiness of Local Government in the Implementation of Accrual Accounting: The Case of Local Government in Aceh, Indonesia Mirna Indriani; Ratna Mulyany; Nadirsyah Nadirsyah; Wahyu Munandar
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.
Co-Authors Hadi Kurnia Fahmi Indayani Mery Sutrisna Mirna Indriani Ratna Mulyany Said Musnadi Wahyu Munandar