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All Journal JEJAK Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Ilmiah Peuradeun Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Jurnal Riset Akuntansi Kontemporer Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Jaminan Kesehatan Nasional Formosa Journal of Applied Sciences (FJAS) Journal of Accounting Research, Organization and Economics (JAROE) Buletin Pengabdian Jurnal Akuntansi dan Governance Andalas JIMEKA Jurnal Ilmiah Administrasi Publik
Heru Fahlevi, Heru
Universitas Syiah Kuala, Aceh
Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Partisipasi Masyarakat dan Kualitas Pengelolaan Keuangan Desa Survey pada Desa Kecamatan Masjid Raya Aceh Besar Indriani, Mirna; Nadirsyah, Nadirsyah; Fahlevi, Heru; Putri, Safrida
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.14827

Abstract

This research was conducted to investigate whether the level of community participation influences the quality of village financial management. Tests were carried out on 144 samples consisting of community elements namely hamlet heads (kepala dusun), BPDes/tuha peut, PKK, youth leader, imeum meunasah, panglima laot, and ketua blang/farmer representative. Data collection is done by distributing questionnaires. Data were analyzed using structural equation models using LISREL 8.80 software. The results showed that the level of community participation has a positive relationship to the quality of village financial management means that the higher the level of community participation, the better the quality of village financial management
Cost Recovery Rate dan Pengendalian Biaya di Rumah Sakit: Studi kasus pada Rumah Sakit Pemerintah Arfiani, Mutia; Fahlevi, Heru; Zuraida, .
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.26317

Abstract

Penelitian ini bertujuan untuk menganalisis cost recovery rate (CRR) dan pengendalian biaya di rumah sakit pemerintah pasca penerapan Indonesian Diagnostic Related Groups/ Cases Based Gropus (INA-DRGs/ CBGs). Penelitian dengan metode campuran ini (mixed method) dilakukan di sebuah rumah sakit rujukan provinsi tipe A yang berlokasi di salah satu provinsi di Sumatera. Data dikumpulkan dari dokumen dan database pasien serta klaim INA-DRGs/ CBG selama tahun 2018. Wawancara dengan menggunakan teknik semi structured  dengan narasumber dokter dan manajemen rumah sakit. Untuk menganlisis data digunakan metode statistik deskriptif dan metode pengolahan data wawancara. Hasil penelitian menemukan bahwa akumulasi CRR hanya 60% yang artinya tarif INA-CBGs lebih kecil 40% dari total klaim rumah sakit. Penelitian ini juga menemukan perbedaan selisih klaim dan INA DRGs/CBGs antara usia pasien, jenis kelamin, hari rawatan dan tingkat keparahan. Pengendalian biaya pada rumah sakit yang diteliti masih menggunakan pendekatan agregrate/ total biaya dan belum menggunakan pendekatan kasus per kasus sehingga pengendalian biaya yang dilakukan belum optimal.
Determinan Kinerja Pengelolaan Keuangan Desa: Studi pada Kecamatan Gandapura Kabupaten Bireuen Aceh Munti, Finta; Fahlevi, Heru
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (666.313 KB) | DOI: 10.18196/jai.180281

Abstract

The purpose of this study is to investigate the determinants of Village Financial Management Performance in Gandapura village in the District of Bireuen - Aceh. The tested variables are village officers’ capacity, financial reporting compliance and supervision quality of Badan Permusyawaratan Desar (BPD). The population is all village within Gandapura district, Bireuen, which consists of 40 villages in total. This study involved all the population as the sample. Seletected respondents are Keuchik (or head of villages), village treasurers, Tuha Peut (or village legislative/supervision board) and village facilitators. The data collected through questionaraires and analysed by using multiple linear analysis. This study uncovered an empirical evidence on the effect of village officers’ capacity, financial reporting compliance and supervision quality both collectively and indivdually on the village Financial Management Performance.
Decision Making and Patronage Behaviour in Islamic Co-operatives in Aceh, Indonesia Majid, M. Shabri Abd; Faisal, Faisal; Fahlevi, Heru; Hafasnuddin, Hafasnuddin
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 14, No 2 (2021): September 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v14i2.31621

Abstract

Although the number of Islamic co-operatives' memberships only amounted to 2.51 million people (11.19%) to the total membership of co-operatives in Indonesia nationwide, but it has shown a rising trend in its membership by 76.11% over the last decade (Ministry of Co-Operatives & SMEs, 2019). These figures raise an essential research question: what drives the decision of Indonesian citizens to patronage Islamic co-operatives? Specifically, this study explores pertinent determinants of decision-making made by the members to select Islamic co-operatives in Aceh, Indonesia. A number of 280 members and non-members of Islamic co-operatives were selected as the sample of the study using a purposive sampling technique. Based on the logistic multiple regression technique, the study recorded that the members' decision-making in selecting Islamic co-operatives was mainly determined by their shari'ah compliance and characteristics' uniqueness. Meanwhile, physical facilities and services quality provided by the Islamic co-operatives have insignificant effects on the people's decision-making to become the memberships of Islamic co-operatives. This empirical evidence suggested that to attract more memberships, the Islamic co-operatives should improve their shari'ah compliance and characteristics' uniqueness.
Decision Making and Patronage Behaviour in Islamic Co-operatives in Aceh, Indonesia Majid, M. Shabri Abd; Faisal, Faisal; Fahlevi, Heru; Hafasnuddin, Hafasnuddin
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 14, No 2 (2021): September 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v14i2.31621

Abstract

Although the number of Islamic co-operatives' memberships only amounted to 2.51 million people (11.19%) to the total membership of co-operatives in Indonesia nationwide, but it has shown a rising trend in its membership by 76.11% over the last decade (Ministry of Co-Operatives SMEs, 2019). These figures raise an essential research question: what drives the decision of Indonesian citizens to patronage Islamic co-operatives? Specifically, this study explores pertinent determinants of decision-making made by the members to select Islamic co-operatives in Aceh, Indonesia. A number of 280 members and non-members of Islamic co-operatives were selected as the sample of the study using a purposive sampling technique. Based on the logistic multiple regression technique, the study recorded that the members' decision-making in selecting Islamic co-operatives was mainly determined by their shari'ah compliance and characteristics' uniqueness. Meanwhile, physical facilities and services quality provided by the Islamic co-operatives have insignificant effects on the people's decision-making to become the memberships of Islamic co-operatives. This empirical evidence suggested that to attract more memberships, the Islamic co-operatives should improve their shari'ah compliance and characteristics' uniqueness.
Budget Management of the Aceh Government: An Analysis of the Maqāṣid al-sharī’ah Approach Ayumiati, Ayumiati; Fahlevi, Heru; Yasir Yusuf, Muhammad; Abdullah, Syukriy
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 8, No 1 (2024): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v8i1.19886

Abstract

Aceh is a region that has special autonomy and privileges based on law within the Unitary State of the Republic of Indonesia. In terms of the application of the special autonomy, four pillars shall be enacted by the government, including the implementation of religious life and the role of religious scholars in making regional policies in the context of Islamic law. This present study aims to examine the realization of regional expenditures based on their functions in accordance with the maqāṣid al-sharī’ah (objectives of the Islamic law). This normative legal study analyzed data by using the theory of maqāṣid al-sharī’ah. The data consisted of documents such as Aceh Regional Revenue and Expenditure Budget (APBA) reports, legislations, and relevant articles and books. The findings of the study revealed that the determination of regional expenditures has been moderate and reflected the realization of the maqāṣid al-sharī’ah, although less optimal. In addition, the implementation of APBA management has been in line with the maqāṣid al-sharī’ah, including protecting soul, property, religion, mind, and lineage. Yet, in the concept of maqāṣid al-sharī’ah, the proposed order should be protecting religion, soul, mind, lineage, and then property. Despite following the maqāṣid al-sharī’ah, the order of the implementation of APBA management differs from that developed by Muslim scholars. However, such hierarchical order needs not to be understood as is, since in certain conditions (i.e., emergency), protecting soul should be more prioritized than protecting religion. Moreover, the category of budget management cannot be distinguished diametrically, i.e., protection of mind also includes protection of religion since it involves funding for education and dayah (Islamic boarding schools).
Education on clean and healthy living behavior and wise use of medicine at the Al-Qur'an Tahfidz Boarding School Jami' Baitusshalihin [Edukasi perilaku hidup bersih dan sehat serta bijak menggunakan obat di Pesantren Tahfidz Al-Qur'an Jami' Baitusshalihin] Bakri, Tedy Kurniawan; Suryawati, S; Suardi, Hijra Novia; Fahlevi, Heru; Adella, Shylvana; Dharma, Rudi; Meriyana, Cut Melda; Raihanah, R
Buletin Pengabdian Vol 4, No 3 (2024): Bull. Community. Serv.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/bulpen.v4i4.41329

Abstract

A healthy and clean environment can be created starting from self-awareness and the surrounding community. A clean environment fosters a healthy life and is free from various diseases. Clean and Healthy Living Behavior (PHBS) is an action to prevent the occurrence of diseases and improve health levels. Disease disorders caused by poor sanitation in the boarding school environment certainly require further treatment, one of which is by consuming certain drugs. The steps in obtaining, using, storing, and disposing of drugs need to be known by students in order to maximize the healing of their illnesses. The purpose of this service is to increase awareness among students about the importance of maintaining personal and environmental hygiene, as well as to provide the right knowledge about the use of drugs. The methods used in this community service include lectures, discussions, educational videos, and simulations. The results of this community service indicate an increase in the understanding and knowledge of students regarding clean living patterns. Boarding school managers also gained a better understanding of the importance of proper sanitation in the boarding school environment and how to use drugs properly and correctly. In conclusion, there is an increase in students' understanding of clean-living patterns and knowledge of how to use drugs appropriately.
Exploring Factors Influencing Zakat Compliance in Aceh: The Role of Institutional Trust and Religious Commitment Evriyenni, Evriyenni; Fahlevi, Heru; Indriani, Mirna; Yusuf, Muhammad Yasir
Jurnal Ilmiah Peuradeun Vol. 13 No. 2 (2025): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v13i2.1478

Abstract

Zakat compliance among Indonesian Muslims remains relatively low despite its mandatory under Islamic law and regional regulations. This study investigates the factors influencing zakat compliance in Aceh Province, Indonesia, by examining the roles of accountability, financial report transparency, institutional credibility, religiosity, and zakat literacy. It also explores the mediating role of muzakki’s interest in enhancing compliance through formal Zakat Institutions, specifically Baitul Mal. Data were collected from 500 muzakki across 23 regencies/ cities using online and on-site surveys. Employing Structural Equation Modeling and Partial Least Squares (SEM-PLS), the results reveal that accountability and transparency significantly affect muzakki’s interest, influencing zakat compliance. Moreover, accountability, transparency, religiosity, and muzakki’s interest directly affect compliance, while institutional credibility and zakat literacy show limited impact. This study offers practical implications for strengthening local zakat management systems. It contributes to the broader discourse in Islamic social finance by providing an empirical model applicable to other Muslim-majority contexts to improve formal zakat governance and behavioral compliance.
Structured Literature Analysis on Sustainability Report Disclosure in Public Sector Organizations Arifai, Muhammad; Mariana, Mariana; Fahlevi, Heru; Indriani, Mirna; Darwanis, Darwanis
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 2 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i2.009

Abstract

Objectives: This study examines the adoption of sustainability reporting in Public Sector Organizations (PSOs), focusing on (1) stakeholder expectations, (2) implementation challenges, and (3) the impact on accountability and value creation. It also identifies existing gaps in sustainability reporting frameworks and provides strategic recommendations to enhance transparency and effectiveness in public sector sustainability disclosures.Methodology: A Structured Literature Review (SLR) was conducted on 97 articles from Scopus (1990–2024), selected using keywords such as "sustainability reporting," "public sector," "GRI framework," and "public sector organizations." Inclusion criteria ensured relevance to the public sector and methodological diversity. The articles were categorized by sustainability focus, country, research methods, and theoretical frameworks. This approach enabled the identification of research trends, key gaps, and best practices to support policy improvements in sustainability reporting.Findings: The review reveals that (1) research on sustainability reporting in PSOs is still limited and predominantly conducted in developed countries, (2) there is an increasing trend in sustainability reporting driven by demands for greater transparency and accountability, (3) major challenges include inconsistencies in reporting frameworks, varied stakeholder expectations, and difficulties integrating sustainability metrics, and (4) adoption is influenced by regulatory environments, political commitment, and resource availability. Although digital reporting tools are emerging, standardization and performance measurement issues remain unresolved.Conclusion: Despite progress, sustainability reporting in PSOs suffers from a lack of consistency, comparability, and stakeholder engagement. To improve credibility and effectiveness, harmonized standards, stronger regulatory oversight, and capacity-building initiatives are essential. Addressing these gaps will enhance accountability and foster long-term value creation in the public sector.
Fraud Prevention System with Whistleblowing System in Health Services: A Systematic Review Ridwan, Ridwan; Munadi, Said; Fahlevi, Heru; Nadirsyah, Nadirsyah
Jurnal Jaminan Kesehatan Nasional Vol. 4 No. 1 (2024): Jurnal Jaminan Kesehatan Nasional
Publisher : BPJS Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53756/jjkn.v4i1.182

Abstract

The objective of this study is to ascertain the strategies employed in mitigating fraudulent activities within the realm of health services through the utilization of a whistleblowing mechanism. Methods: The present study employed a systematic review approach to examine relevant literature by utilizing specific keywords such as "whistleblowing system" and "fraud Healthcare." These keywords were then used to search for publications in the Scopus database, focusing on journals that mostly relied on secondary data. The search was conducted using the publish or perish tool. 8. Subsequently, a curation of scholarly publications and articles was conducted, employing a criterion centered on the thematic relevance of their titles. The selected publications have the objective of mitigating fraudulent activities within the healthcare industry and other interconnected industries that contribute to research endeavors. The findings of this study suggest that the implementation of a fraud reporting system is vital inside an organization, particularly within the context of health services. To enhance the caliber of healthcare services, internal healthcare staff and participants may report well, it is imperative to establish a system that ensures the preservation of reporter confidentiality, hence facilitating an increase in the volume of reports.
Co-Authors Adella, Shylvana Adnan, Muhammad Ichsan ALI, AHMAD SYIHAN aliamin aliamin Arfiani, Mutia Ashdiqa, Cut Chaira Ayumiati, Ayumiati BAKRI, TEDY KURNIAWAN Cut Afrianandra, Cut Darwanis Darwanis Deiriadi, Donni Dharma, Rudi Faisal Faisal Faradisa, Fira Finta Munti, Finta Hafasnuddin, Hafasnuddin Hasan Basri Hasan, Azhar Hastati, Sri Hijra Novia Suardi Majid, M. Shabri Abd Mardiana, Rizki Mariana Mariana Mariana Mariana Maulidinsyah, Teuku Meriyana, Cut Melda MEUTHIA, FITRIZA DARA Mirjas, Mirjas Mirna Indriani Muhammad Arifai Muhammad Reza Ananta, Muhammad Reza Muhammad Yasir Yusuf Mulia Saputra Munadi, Said Mutia, Khafia Nadirsyah, Nadirsyah Najla, Muti Nazila, Siti Rahma Nuranda, Weni Putri, Safrida Rahmawaty, Rahmawaty Raihanah, R Ridwan Ibrahim Ridwan, Ridwan Suryawati, S Susi Susanti Syam, Fazli Syukriy Abdullah Yossi Diantimala Zuraida, .