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All Journal JEJAK Jurnal Ilmiah Administrasi Publik 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 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
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 Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : JIMEKA

 1 
DO FOREIGN OWNERSHIP, PROFITABILITY, AND LEVERAGE INFLUENCE TAX AVOIDANCE OF INDONESIAN MINING COMPANIES? Faradisa, Fira; Fahlevi, Heru
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21100

Abstract

This study is aimed to examine the influence of foreign ownership, profitability, and leverage on tax avoidance practices. This study tested the hypotheses in mining companies listed on Indonesia Stock Exchange (IDX) from 2018 to 2020. Using purposive sampling technique, 39 out of 46 companies in the Indonesian mining industry were taken as a sample with a total of 117 data observations for the period pre and during the COVID-19 pandemic. The data was then analyzed comparatively through multiple linear regression analysis. The results of this study revealed that for the period pre-COVID-19 pandemic, all independent variables simultaneously affect the dependent variable. Partially, foreign ownership and leverage have no significant effect on tax avoidance. However, profitability has a negative effect on tax avoidance. In contrast, for the period during the COVID-19 pandemic, all independent variables simultaneously and partially did not affect the dependent variable.
ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA Nazila, Siti Rahma; Fahlevi, heru
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to determine the financial statements of mosques in the city of Banda Aceh in compatible with PSAK No. 45 and the quality of the financial report system of mosques in Banda Aceh. The type of research used in this study is descriptive quantitative method with Probability sampling which is using cluster random sampling. The data used in this study are primary data, namely a questionnaire distributed to 50 respondents from 25 mosques in Banda Aceh City. The questionnaire was distributed to the Head of BKM and Treasurer. The research data was obtained directly from the respondents by filling out the questionnaires that were distributed. The results of this study show that mosques in Banda Aceh City in general have not applied PSAK No. 45 concerning Nonprofit Financial Reporting because mosques do not have financial position reports, activity reports, cash flows, notes to financial statements. Mosques only make simple financial reports covering the sources of income, expenses, and cash balances at the end of the period and the obstacles that cause the mosque to not implement PSAK No. 45 namely the constraints of understanding in the preparation of mosque financial reports according to PSAK No. 45 and lack of human resources with accounting background.
ANALISIS PENILAIAN KINERJA DENGAN METODE BALANCED SCORECARD PADA ORGANISASI NONPROFIT (STUDI PADA UPT PERPUSTAKAAN UNSYIAH) MEUTHIA, FITRIZA DARA; Fahlevi, heru
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

UPT Perpustakaan Unsyiah by using balanced scorecard method and requiring the responses of the stakeholders (Head of the Unsyiah Library and Quality Assurance Staff) related to the advantages of balanced scorecard assessment in UPT Perpustakaan Unsyiah. This research uses descriptive qualitative research approach with type of case study investigation. The respondents in this study are 125 library visitors/ users, and 38 staff/ librarians. Based on the results of the study, the overall performance of Perpustakaan Unsyiah is in good criteria. Financial perspective with a score of 20, means that library financial management is effective and efficient by decreasing the cost of using the cost e-journal unit, learning and growth with a score of 19.5 means library human resources have been well developed, as well as internal business processes and customer perspectives with each each score of 19.35 means that both visitors / library users and employees / librarians are satisfied with unsyiah library services. According to the stakeholders, balanced scorecard can be used as the tool for the evaluation of Syiah Kuala University Librarys performance, because the BSC provide more informative, strongly relevant for making decision more effectively.
DETERMINAN NILAI INFORMASI PELAPORAN KEUANGAN DAERAH STUDI PADA SKPK KABUPATEN PIDIE Nuranda, Weni; Fahlevi, heru
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of human resource capacities, information technology utilization, accounting internal control and local government financial monitor on information value of local government financial reporting.The popullation in this study is 38 Working Units (or Satuan Kerja Perangkat Kabupaten/SKPK) in kabupaten Pidie. This study involved all the SKPK as research sample. Data was collected through questionnaires that distributed and filled by two respondents from each SKPK i.e. Financial Administration Officers (or Pejabat Penatausahaan Keuangan/PPK) and Accounting Staffs. Multiple regression method was used to analyses the collected data. This study confirms that human resource capacities, information technology utilization, accounting internal control and local government financial monitor determine the information value of regional government financial reporting of SKPK Kabupaten Pidie both individually and collectively.
THE EFFECT OF RELATED-PARTY TRANSACTION, PROFITABILITY, LEVERAGE, AND EXECUTIVE EQUITY INCENTIVES ON THE OCCURRENCE OF ACCOUNTING IRREGULARITIES (AN EMPIRICAL STUDY ON NON-FINANCIAL COMPANIES LISTED ON IDX YEAR 2012-2014) Ashdiqa, Cut Chaira; Fahlevi, Heru; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the determinants of accounting irregularities from its management, financial activities, and conditions. Based on fraud triangle theory and agency theory, variables related party transaction, profitability, leverage, and executive equity incentives are hypothesized to affect the occurrence of accounting irregularities. The occurrence of accounting irregularities was measured using dummy variable based on the incidence of financial restatement which resulted from either error or fraud. By using purposive sampling method, this study has drawn sample of 46 companies and 46 matched-pairs from total non-financial companies listed in IDX year 2012-2014. The hypothesis testing is done through binary logistic regression. The result of this study shows that, related party transaction which was measured by the percentage of receivables with related partiesand profitability which was measured by ROA, have a significant positive impact on the occurrence of accounting irregularities. On the other hand, variable leverage measured by debt-to-equity and executive equity incentives measured by managerial ownership arenot significantly affectthe occurrence of accounting irregularities.
PENGARUH PEMAHAMAN AKUNTANSI, PENGENDALIAN INTERNAL DAN EFEKTIVITAS PENERAPAN SAP BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA SATUAN PERANGKAT KERJA KOTA BANDA ACEH) Mardiana, Rizki; Fahlevi, Heru
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, pengendalian internal dan efektivitas penerapan SAP berbasis akrual terhadap kualitas laporan keuangan pemerintah daerah di wilayah Kota Banda Aceh, baik secara bersama-sama maupun secara parsial. Populasi pada penelitian ini adalah Satuan Kerja Perangkat Kota Banda Aceh. Total populasi sebanyak 38 Satuan Perangkat Kerja Perangkat Kota (76 pengamatan). Pemilihan populasi penelitian dilakukan dengan menggunakan metode sensus. Metode analisis yang digunakan pada penelitian ini adalah model analisis regresi berganda. Hasil penelitian ini menunjukkan pemahaman akuntansi, pengendalian internal dan efektivitas penerapan SAP berbasis akrual secara bersama-sama berpengaruh terhadap kualitas laporan keuangan Pemerintah Kota Banda. Pemahaman akuntansi, pengendalian internal dan efektivitas penerapan SAP berbasis akrual berpengaruh positif terhadap kualitas laporan keuangan pemerintah Aceh.Keywords: Pemahaman Akuntansi, Pengendalian Internal, Akuntansi Berbasis Akrual dan Kualitas Laporan Keuangan Pemerintah Kota Banda Aceh.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL (STUDI PADA KABUPATEN/KOTA DI WILAYAH ACEH) Susanti, Susi; Fahlevi, Heru
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to test the influence of local revenue (PAD), general allocation fund (DAU), sharing-revenue fund (DBH), and degree of decentralization againts capital expenditure in regencies / cities in Aceh region. The population in this study were all local governments in Aceh Region during 2011-2014. In Aceh, there are 23 districts / cities which consists of 18 counties and 5 cities.The method used in this research is census. The data used is secondary data obtained Budget Realization Report of the Provincial Finance Department. The analysis used is multiple linear regression analysis.The results showed that, together local revenue, general allocation fund (DAU), and sharing-revenue fund (DBH) againts capital expenditure in regencies / cities in Aceh region. Local revenue positive effect on capital expenditure in regencies / cities in Aceh Region. The general allocation fund has no effect on capital expenditure in regencies / cities in Aceh Region. Revenue-sharing is no effect on capital expenditure in regencies / cities in Aceh Region.Keywords: capital expenditure, fund local own revenue (PAD), general allocation fund (DAU), sharing-revenue fund (DBH)
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, Azhar 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 Nadirsyah, Nadirsyah Najla, Muti Nazila, Siti Rahma Nuranda, Weni Putri, Safrida Raihanah, R Ridwan Ibrahim Ridwan, Ridwan Suryawati, S Susi Susanti Syam, Fazli Syukriy Abdullah Yossi Diantimala Zuraida, .