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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Ilmiah Ekonomi Terpadu
Syukriy Abdullah
Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PAJAK BUMI DAN BANGUNAN DAN DANA OTONOMI KHUSUS TERHADAP BELANJA MODAL JARINGAN Bukti Empiris dari Aceh Syukriy Abdullah; Endra Gunawan; Syukur Selamat Karo-Karo
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 1 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i1.2659

Abstract

Tujuan penelitian ini adalah memberikan bukti empiris tentang pengaruh dana otonomi khusus (Otsus) dan pajak bumi dan bangunan (PBB) terhadap belanja modal jaringan (BMJ) pada pemerintah daerah di Aceh selama tahun 2015-2018 dengan menggunakan model regresi linier berganda. Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan pemerintah daerah kabupaten dan kota yang telah diaudit oleh auditor eksternal. Hasil penelitian menunjukkan bahwa Dana Otsus berpengaruh positif terhadap BMJ, sedangkan PBB tidak berpengaruh. Hasil ini membuktikan bahwa pemerintah daerah di Aceh tidak mengalokasikan pendapatan PBB untuk menyediakan infrastruktur yang bermanfaat bagi pembayar PBB, sementara Dana Otsus menentukan besaran realisasi BMJ pada kabupaten/kota di Aceh.
Analisis Keselarasan Dokumen Perencanaan, Penganggaran, Dan Akuntabilitas Kinerja Satuan Kerja Perangkat Daerah (Studi Kasus Pada Dinas Kebudayaan dan Pariwisata Aceh) Putri Ayudia; Syukriy Abdullah
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14353

Abstract

This study was conducted to analyze the alignment/consistency of planning, budgeting, and performance accountability documents in the SKPD, namely in the Strategic Plan, Renja, DPA-SKPA, LKPJ, and LAKIP (Realization) documents for the 2018-2019 This study aims to identify the causes of misalignment/inconsistency in planning, budgeting, and performance accountability by comparing the level of consistency of programs/activities through the budget on each document to be analyzed. This research uses a descriptive qualitative method with a case study approach at the Aceh Culture and Tourism Office. The type of data was collected through observation techniques, documentation, and direct interviews with officials/employees of the Aceh Disbudpar. Participants in this study were officials or employees involved in the planning and budgeting process. The document analysis results showed that the performance of the SKPA DPA budget with the realization of the Aceh Disbudpar budget in 2018 was 52 percent (deficient) and in 2019 it was 22 percent (deficient). The cause of the inconsistency of planning documents, budgeting, and performance accountability is the inconsistency between the goals and targets of the organization and the work units below it, monitoring performance achievements is still limited to financial aspects, performance achievements are not used as the primary basis.
Kepemimpinan dan Akuntabilitas Keuangan di Pemerintah Daerah Fran Giska Fadhiya Haya; Syukriy Abdullah
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 2, No 1 (2022): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v2i1.3737

Abstract

This literature discusses about the relation between leadership and accountability in local government. Accountability can develop in a transparent and democratic manner as well as freedom in expressing opinions. Therefore, the government must really realize that government and services cannot be separated from the public. The realization of regional financial accountability will be the basis for better governance and the government can provide financial accountability from public funds managed by local governments in order to gain public trust. Regional financial accountability is the responsibility of local governments related to regional financial management for the welfare of the community openly and honestly through the media in the form of presenting financial reports. Leadership is one of the important aspects of the organization, especially in the scope of local government administration. In the recent period, leadership is required to focus more on how the role of leadership in an organization will have a positive impact on the organization. Local governments face great pressure in the implementation of regional autonomy. There are two important institutions in local government, namely DPRD and regional apparatus based on regional regulations. Accountability to local governments will grow when supported by an accountable work environment. The main element of the environment is leadership
Co-Authors Endra Gunawan Fran Giska Fadhiya Haya Putri Ayudia Syukur Selamat Karo-Karo