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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences J-MIND (Jurnal Manajemen Indonesia)
Nazaina Nazaina
Faculty Of Economic And Business Universitas Malikussaleh
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : J-MIND (Jurnal Manajemen Indonesia)

 1 
PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN, PARTISIPASI MASYARAKAT, TRANSPARANSI KEBIJAKAN PUBLIK DAN AKUNTABILTAS PUBLIK TERHADAP PENGAWASAN KEUANGAN DAERAH Niza Bahruna; Naz’aina Naz’aina; Muhammad Haykal
J-MIND (Jurnal Manajemen Indonesia) Vol 6, No 2 (2021): J-MIND Jurnal Manajemen Indonesia, Desember 2021
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v6i2.5228

Abstract

This study aims to empirically examine the effect of the council's knowledge of the budget, public participation, public policy transparency and public accountability on the regional financial control of Bireuen Regency. The data used are primary, secondary and interview data. Data obtained through the distribution of questionnaires to research respondents. The population in this study were all members of the Bireuen Regency DPRD for the 2019-2024 period, Budget Users (PA) and Financial Management Officers (PPK) in all Regional Government Organizations (OPD) and the community. The sample in this study used the census/saturated sample method for members of the DPRD of Bireuen Regency for the 2019-2024 period and all local government organizations (OPD). Meanwhile, the community sample used purposive sampling consisting of Non-Governmental Organizations (NGOs), community leaders, community organizations, academics, students and the mass media. The data analysis method uses multiple regression analysis method using SPSS 23 Software program. The partial test results show that there is a positive and significant relationship between the variables of the Council's Knowledge of Influential Budgets, public participation, transparency of public policies and public accountability for the Regional Financial Supervision of Bireuen Regency.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BIREUEN Nilawati Nilawati; Naz’aina Naz’aina; Muhammad Haykal
J-MIND (Jurnal Manajemen Indonesia) Vol 6, No 2 (2021): J-MIND Jurnal Manajemen Indonesia, Desember 2021
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v6i2.5127

Abstract

This study is an empirical study that aims to analyze the factors that affect the quality of local government financial reports. The type of data used is primary data by distributing questionnaires to all Regional Apparatus Organizations (OPD) of the Bireuen Regency Government, the subject in this study is the LKPD Preparation Team Kab. Bireuen as many as 24 people, Budget Users and Financial Administration Officers as many as 104 people, and Auditors from Bireuen Regency as many as 22 people. The analytical model used in this study is the Partial Least Squard (PLS) analysis using Warppls 7.0. The results showed that the variable Quality of Human Resources had a positive and significant effect on the quality of local government financial reports, Utilization of Information Technology had a significant positive effect on the Quality of Local Government Financial Reports, Regional Financial Accounting Systems had a significant positive effect on the Quality of Local Government Financial Reports, Internal Control Systems has a significant positive effect on the Quality of Local Government Financial Reports, the Internal Control System is able to strengthen the influence of the Quality of Human Resources on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the influence of the use of information technology on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the the influence of the regional financial accounting system on the Quality of Local Government Financial Reports.
FLYPAPER EFFECT PADA PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI ACEH Nurul Ikhwani; Naz'aina Naz'aina; Ratna Ratna
J-MIND (Jurnal Manajemen Indonesia) Vol 4, No 2 (2019): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v4i2.3381

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah. Data penelitian yang digunakan adalah gabungan antara cross section dengan time series pada 23 Kabupaten/Kota di Provinsi Aceh selama 2013-2018, yang diperoleh dari Laporan Realisasi Anggaran (LRA) yang dikeluarkan oleh Direktorat Jendral Pengelola Keuangan Daerah Kementrian Keuangan (DJPK Kemenkeu). Metode analisis data yang digunakan adalah Regresi Data Panel dengan Bantuan Eviews 10. Hasil penelitian ini membuktikan bahwa dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah berpengaruh positif dan signifikan terhadap belanja daerah. Besarnya pengaruh dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah adalah sebesar 92,07% dan sisanya sebesar 7,93% dipengaruhi oleh variabel lain diluar model penelitian ini.Penelitian ini juga membuktikan bahwa terjadi flypaper effect pada DAU Kabupaten/Kota di Provinsi Aceh dan pada DAK flypaper effect hanya terjadi di sebagian Kabupaten/Kota di Provinsi Aceh, ini dilihat dari kontribusi DAU dan DAK yang lebih tinggi dibandingkan PAD dalam merespon belanja daerah. Rekomendasi dari hasil penelitian ini yaitu diharapkan pihak pemerintah daerah Kabupaten/Kota di Provinsi Aceh untuk menggunkan dana alokasi umum dan dana alokasi khusus sebaik dan seefektif mungkin, dan diharapkan pihak pemerintah daerah lebih menggali potensi-potensi daerah agar dapat meningkatkan PADKata Kunci           :               Dana Alokasi Umum, Dana Alokasi Khusus, Pendapatan Asli Daerah, Belanja Daerah 
PERAN PROFITABILITAS DALAM MEMODERASI INVESTASI, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Andi Prayitno; Naz'aina Naz'aina; Sapna Biby
J-MIND (Jurnal Manajemen Indonesia) Vol 5, No 1 (2020): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v5i1.3426

Abstract

 ABSTRACT This study aimed to examin the effect of investment, leverage and dividend policy on firm value with profitability as a moderator in Non-Financial Services Companies in Indonesia during the 2014-2018 period. The number of samples in this study were 20 Non-Financial Services Companies that Paid dividend regularly during 2014-2018. The type of data was secondary data in the form of panel data obtained from the company's Annual Report. Data analysis method was Panel Data Regression. The results of this study found that leverage and profitability had a positive effect on firm value, where investment and dividend policy did not effect significantly on firm value, and profitability was able to moderate the effect of leverage on firm value, but was unable to moderate the effect of investment and dividend policy on firm value Keywords: investment, leverage, dividend policy, profitability and firm value 
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DANA OTONOMI KHUSUS DAN TINGKAT KEMISKINAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH DI KABUPATEN/KOTA PROVINSI ACEH Machfud Machfud; Asnawi Asnawi; Naz'aina Naz'aina
J-MIND (Jurnal Manajemen Indonesia) Vol 5, No 1 (2020): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v5i1.3423

Abstract

 ABSTRACT This study aims to examine the effect of Regional Original Revenue, Balancing Funds, Special Autonomy Funds, and poverty levels on the level of local financial independence. The research data used is a combination of cross section with time series in 23 regencies / cities in Aceh Province during 2013-2018, obtained from the Budget Realization Report (LRA) issued by the Directorate General of Fiscal Balance of the Ministry of Finance (DJPK Ministry of Finance). The data analysis method used is Panel Data Regression with the help of Eviews 9. The results of this study prove that the Regional Original Revenue has a positive and significant effect on the level of regional financial independence, while the balance funds and special autonomy funds have a negative and significant effect on the level of regional financial independence. The poverty does not significantly influence the level of regional financial independence. Keywords :  Regional Original Revenue, Balancing Fund, Special Autonomy Funds, Poverty Levels and Financial Independency Ratio 
Co-Authors Andi Prayitno Asnawi Asnawi Chairunnisa Chairunnisa Hendra Raza Idul Fazri Simatupang Khairisma Khairisma Machfud Muhammad Haykal Nilawati Nilawati Niza Bahruna Nurul Ikhwani Ratna Ratna Sapna Biby