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All Journal Jurnal Akuntansi Muhammadiyah JURNAL KEBANGSAAN KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal EMT KITA Sebatik JURNAL PENDIDIKAN TAMBUSAI Jambura Journal of Educational Management E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Diagnosis: Jurnal Ilmiah Kesehatan Jurnal Sains dan Teknologi JURNAL ILMIAH MAKSITEK JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Pengabdian kepada Masyarakat Nusantara JPM: JURNAL PENGABDIAN MASYARAKAT Berajah Journal Jurnal Media Informatika Jurnal Ilman: Jurnal Ilmu Manajemen BISMA Cendekia Jurnal Keuangan dan Perbankan Jurnal Sains dan Ilmu Terapan Jurnal Riset & Teknologi Terapan Kemaritiman ABDIMU: Jurnal Pengabdian Muhammadiyah BE-HISZ Journal - Journal of Economics and Accounting
Zulkifli Umar
Universitas Muhammadiyah Aceh
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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PENGARUH INTEGRITAS, LOCUS OF CONTROL, KOMPETENSI DAN KOMPENSANSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT KABUPATEN ACEH BESAR umar, Zulkifli; Anam, Budi Safatul; Akbar, Nafis Muhammad
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 2 (2025): Edisi Juli - Desember 2025
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i2.2569

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh integritas, locus of control, kompetensi, dan kompensasi terhadap kualitas audit. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode kuesioner dengan purposive sampling pada 33 auditor di Inspektorat Kabupaten Aceh Besar. Data diperoleh melalui penyebaran kuesioner kepada auditor pada Kantor Inspektorat Kabupaten Aceh Besar dan dianalisis menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa integritas, locus of control, kompetensi, dan kompensasi secara simultan berpengaruh signifikan terhadap kualitas audit. Secara parsial, masing-masing variabel integritas, locus of control, kompetensi, dan kompensasi berpengaruh positif terhadap kualitas audit. Artinya, semakin tinggi tingkat integritas, keyakinan diri (locus of control internal), kompetensi, dan kompensasi yang diterima auditor, maka semakin tinggi pula kualitas audit yang dihasilkan.Kata Kunci: Integritas, Locus of Control, Kompetensi, Kompensasi, Kualitas Audit
Pelatihan Penyusunan Laporan Keuangan Badan Usaha Milik Gampong (BUMG) di Cot Mentiwan Kabupaten Aceh Besar Umar, Zulkifli; Ermad M J; Dian Hendra Syahputra; Ricval Mawardi; Rusmelia
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i1.1063

Abstract

The purpose of this community service is to train managers of village-owned enterprises (BUMG) to be able to prepare financial reports. This is because BUMG managers are still experiencing problems in preparing financial reports. This activity provides solutions for BUMG managers so that their financial reports can be produced. This community service was carried out at BUMG Ban Na in Gampong Cot Mentiwan, Ingin Jaya District, Aceh Besar District. BUMG Ban Na is engaged in fattening cattle. The result of this community service is that it has succeeded 100% in making a BUMG Ban Na financial report for the year ending December 31, 2022.
ANALISIS PENGELOLAAN ALOKASI DANA DESA GAMPONG JAMBO APHA KECAMATAN TAPAKTUAN KABUPATEN ACEH SELATAN Aliamin; Elviza; Zulkifli Umar; Aditia Trianha Saputra
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/apwrns48

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengelolaan perencanaan, pelaksanaan dan pertanggungjawaban keuangan dana desa pada Gampong Jambo Apha Kecamatan Tapaktuan Kabupaten Aceh Selatan tahun 2021-2023. Metode yang  digunakan  adalah  kualitatif  yang  bersifat  deskriptif  yaitu  suatu  tipe penelitian yang bertujuan untuk memberi gambaran secara sistematis, factual akurat data yang ada di lapangan yang difokuskan pada pengelolaan alokasi dana desa di Gampong Jambo Apha Kecamatan Tapaktuan Kabupaten Aceh Selatan. Hasil penelitian menujukkan bahwa pengelolaan alokasi dana desa yang dilakukan Gampong  Jambo  Apha  Kecamatan  Tapaktuan  Kabupaten  Aceh  Selatan  yang sesuai dengan permendagri Nomor 113 tahuan 2014 pengelolaan keuangan dana desa yaitu berdasarkan tahap perencanaan pembanguan pengunaan dana desa melalui musrenbang, pelaksanaan pembagunan dan non pembangunan, pelaporan pengunaan anggaran dana desa dan pertanggungjawaban pengunaan dana desa.
PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Hendri Mauliansyah; Budi Safatul Anam; Zulkifli Umar
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/wtgab605

Abstract

The purpose of this study was to examine the effect of CEO Characteristics, Independent Commissioners, and Audit Quality on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange. This type of research is a quantitative method. The population in this study were 60 samples of Automotive and Component companies listed on the Indonesia Stock Exchange. The object of this research is the Automotive and Component companies listed on the Indonesia Stock Exchange. Data analysis techniques in this study using multiple linear regression analysis. The type of data used in this study is secondary data. The results showed that CEO Characteristics, Independent Commissioners and Audit Quality had a positive effect on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange both simultaneously and partially
Analisis Pengelolaan Keuangan Desa Balee Ujong Rimba Pada Kantor Camat Mutiara Timur Kabupaten Pidie Zulkifli Umar; Irmawati; Nadia Zakia
BE-HISZ : Journal of Economics and Accounting Vol 2 No 1 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/1bcmkd10

Abstract

This research was conducted at the East Mutiara Sub-district Office, Pidie Regency with the aim of finding out the analysis of financial management of Balee Ujong Rimba Village at the East Mutiara Sub-district Office, Pidie Regency in 2016. The formulation of the problem in this study is how to analyze the financial management of Balee Ujong Rimba Village at the East Mutiara Sub-district Office, Pidie Regency. This study uses a qualitative descriptive method, namely presenting research findings based on the theoretical foundations that have been put forward in the literature review. The method of data collection is through direct interviews, observations and documentation related to the financial management of Balee Ujong Rimba Village. The results of this study show that Balee Ujong Rimba Village has not fully implemented the rules in managing village finances based on Permendagri No. 113 of 2014. In the implementation of village financial management, village officials have not fully understood the guidelines in Permendagri No. 113 of 2014 which requires villages in financial management to be carried out in a transparent, accountable and computerized manner.
Faktor-Faktor Yang Mempengaruhi KinerjaPegawai Pada Kantor Camat SusohKabupaten Aceh Barat Daya Budi Safatul Anam; Zulkifli Umar; Yusnadi
BE-HISZ : Journal of Economics and Accounting Vol 2 No 1 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/88tcjy69

Abstract

This study aims to determine the effect of work ability, work motivation, work environment and work discipline on employee performance at the Susoh Sub-District Head Office, Southwest Aceh Regency both partially and simultaneously. The data collection method used is the method of distributing questionnaires to 24 respondents who served in the Susoh Sub-District Head Office.  While the analysis method uses multiple linear regression analysis while hypothesis testing uses the t test and F test. The results of this study indicate that work ability partially has no effect on employee performance as indicated by the significance value sig=0.546> 0.05. Work motivation partially has no effect on employee performance as indicated by a significance value of sig = 0.773 > 0.05. Work environment partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. Work discipline partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. Work motivation partially has no effect on employee performance as indicated by the significance value sig=0.773> 0.05. Work environment partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. Work discipline partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. While Work Ability, Work Motivation, Work Environment and Work Discipline simultaneously have a significant effect on Employee Performance with a calculated F value of 111.112 with a significance level (Sig.) of 0.001 which is smaller than 0.05. Thus, the better the work ability, work motivation, work environment and work discipline are applied simultaneously by the leadership, the greater the productivity of employee performance.
Analisis Realisasi Anggaran Belanja Pada Kantor Lapas Kelas II-A Banda Aceh Zulkifli Umar; Yusliana; Fahri Ulya
BE-HISZ : Journal of Economics and Accounting Vol 2 No 1 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/mpbepy20

Abstract

This study aims to find out the realization of the budget at the Class II A Prison Office in Banda Aceh in 2016-2018. This study uses a qualitative descriptive method. Data collection is carried out by means of library research and field research. The object of this research is the Class II A Prison Office in Banda Aceh. Based on the results of the study, it is known that: (1) The realization of the budget of the Class II A Prison Office of Banda Aceh based on the analysis of the effectiveness ratio of the Fiscal Year 2016-2018 in the Effective category with an effectiveness value of 97.18% in 2016, 99.91% in 2017, and 99.63% in 2018, and (2) The realization of the budget of the Class II A Prison Office in Banda Aceh based on the analysis of the efficiency ratio of the Fiscal Year 2016-2018 in the Inefficient category with a value of efficiency of 102.90% in 2016, 100.09% in 2017, and 100.37% in 2018
Pengaruh Anggaran Berbasis Kinerja dan Sumber Daya Manusia terhadap Kualitas Anggaran Pada Satuan Kerja Pemerintah Aceh Aulia Grina; Zulkifli Umar; Budi Safatul Anam
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/jwpvmv44

Abstract

This study aims to examine the effect of performance-based budgeting and human resources on budget quality in Aceh Provincial Government work units. A quantitative approach was employed using a survey method, with questionnaires distributed to 60 respondents directly involved in the budgeting process. The data were analyzed using multiple linear regression to test both partial and simultaneous effects among variables. The results indicate that performance-based budgeting and human resources have a positive and significant effect on budget quality, both individually and jointly. Performance-based budgeting shows a more dominant influence, followed by human resources. These findings suggest that outcome-oriented budgeting, supported by competent and capable personnel, enhances budget clarity, accountability, and effectiveness in regional financial management. This study provides practical implications for local governments to strengthen the implementation of performance-based budgeting and human resource development in order to improve public sector budget quality.
Efektivitas Pengelolaan Dana Desa di Desa Bithak Kecamatan Kuta Cot Glie Kabupaten Aceh Besar Tahun 2023-2024 Yulizar Yulizar; Zulkifli Umar; Syahrul Maulidi
Jurnal Pendidikan Tambusai Vol. 10 No. 2 (2026): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i2.40688

Abstract

Tujuan penelitian ini adalah untuk mengetahui efektivitas pengelolaan Dana Desa di Desa Bithak Kecamatan Kuta Cot Glie Kabupaten Aceh Besar tahun 2023-2024 serta faktor-faktor yang mempengaruhinya. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Setelah mengumpulkan data, langkah selanjutnya melalui proses penyuntingan data. Kemudian untuk memperoleh simpulan, dilakukan analisis terhadap data yang telah di kumpulkan. Berdasarkan hasil penelitian menunjukkan bahwa pengelolaan Dana Desa di Desa Bithak belum sepenuhnya efektif. Beberapa program pembangunan belum tepat sasaran, pelaksanaan kegiatan mengalami keterlambatan, serta kuantitas dan kualitas hasil pembangunan Dana Desa masih karena manfaat yang dirasakan belum merata. Faktor-faktor yang mempengaruhi efektivitas pengelolaan Dana Desa antara lain keterbatasan sumber daya manusia aparatur desa, lemahnya pengawasan, dan rendahnya partisipasi masyarakat.
Pengaruh Online Costumer Review, Harga dan Kualitas Produk terhadap Keputusan Pembelian Kopi Gayo Arabika Melalui Market Place : (Studi pada Masyarakat Kota Banda Aceh) Ari Arsadi; Zulkifli Umar; Mirza Murni
Jurnal Sains dan Ilmu Terapan Vol. 8 No. 2 (2025): Jurnal Sains dan Ilmu Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jsit.v8i2.1214

Abstract

This study aims to analyze the influence of Online Customer Reviews, price, and product quality on the purchasing decisions of Gayo Arabica coffee through online marketplaces, with a case study on the residents of Banda Aceh City. The research is motivated by the growing use of digital platforms, which has shifted consumer behavior from traditional to online purchasing. Data were collected through questionnaires distributed to 96 respondents, selected using a non-probability sampling technique with an accidental sampling approach. The results show that partially, Online Customer Reviews, price, and product quality each have a significant influence on purchasing decisions. Specifically, Online Customer Reviews significantly affect consumer trust, price sensitivity, and product perception. Furthermore, product quality plays a crucial role in determining customer satisfaction and loyalty. Simultaneously, these three variables also significantly affect consumer purchasing decisions when combined. These findings imply that Gayo Arabica coffee business actors should pay attention to customer reviews, apply competitive pricing, and maintain product quality to enhance online purchasing decisions.
Co-Authors Aditia Trianha Saputra Ajeng Savitri, Dini Akbar, Nafis Muhammad Aliamin Anam, Budi Safatul Anantha Putri, Gessela Andi Husni Sitepu Anugerah Wahyu Mirojialtim Ardan, M Ari Arsadi Ariyanto, Yogi Aulia Grina Baharuddin Baharuddin Chudri, Intan Rizkia Cindi Yola Citrahayu, Zia Cut Fitrika Syawalina Cut Fittika Syawalina Cut Modila Dwi Safira, S.E. Desy Purnamasari Devi Kumala DEWI ANGGRAINI Dewi Mardahlia Dhea Adhima Suemdra Dian Hendra Syahputra Elserra Siemin Ciamas Elviza Elviza Elviza Ermad M J Ermad M.J Eva Susanti Fahri Ulya Fasirah, Nur Fata, Awil Fathul Khaira Fitrika, Cut Gustia Nizar Haeda, Nur Hendri Mauliansyah Herni Johan Hidayat, Diki Indria Nuralifa, Zahra Intan Rizkia Chudri Intan Rizkia Chudri Irmawati Khairun Nufus Khairunnisa Khairunnisa Khasani Rohman, Maulana Laila, Noor M. Ardan M. Yunus Usman M.J, Ermad mailisasafitri, husnaina Mayangsari, Nindya Mirza Murni Mj, Ermad Nadia Zakia Nuralifa, Zahra Indria Nurhasanah Nurhasanah Nurkhafifah, siti Purwaningsih, Erwin Putri, Gessela Anantha Qurrotu’aini, Zuhrotusy-Syarifah Reza, Ahmad Ricval Mawardi Rizki , Kemal Rochayati Nggode, Mayela Rusmelia Rusnaidi Rusnaidi Sulfitra Supriyanto Surna Lastri SUTARNO . Syahrul Maulidi syamsidar syamsidar Syavira, Dinar Tarmizi Gadeng Tiana, Alma Uyang, Indah Triesna Wardayani YENNY . Yolanda, Dominic Eka Yuliana Yuliana Yuliana Yuliana Yulizar Yulizar Yusliana Yusliana Yusnadi