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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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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.
Kinerja Keuangan Pemerintah Daerah di Provinsi Aceh Sebelum dan Saat Pandemi COVID-19 Najla, Muti; Fahlevi, Heru
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 1 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.1.73-86

Abstract

This study aimed to determine whether there were differences between the financial performance of local governments (districts/cities) in Aceh before and during the COVID-19 pandemic. Data was collected from financial reports and budgets of district and city governments in Aceh, Indonesia, in 2019 and 2020. This study found mixed findings using the Paired Sample T-test and Wilcoxon Signed Rank Test. The local government's financial independence and financial efficiency during the COVID-19 pandemic were higher than before the COVID-19 pandemic, while local tax contributions decreased following the COVID-19 pandemic. This study also found that local government financial activities, financial effectiveness, and government retribution contributions before and during the COVID-19 pandemic were statistically not different. This study suggests the need to improve local government's financial autonomy and sustainability as a transfer from the central government may decline significantly within a short period, for instance, during the financial crisis and pandemic.
Effect of Organizational Justice on Budget Slack: the Role of Budget Emphasis as a Moderating Variable Maulidinsyah, Teuku; Fahlevi, Heru; Syam, Fazli
Formosa Journal of Applied Sciences Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i8.7630

Abstract

This research aims to analyze the influence of organizational justice on budget slack, along with the moderating role of budget emphasis in the functional relationship between these two variables. The study sample includes 366 officer from local government units in the province of Aceh, Indonesia. Data collection was conducted through questionnaires, and the data analysis model employed moderated regression analysis. The findings reveal that organizational justice has a significant and negative impact on budget slack. Moreover, budget emphasis not only exhibits a negative influence on budget slack but also moderates the impact of organizational justice on budget slack. The negative influence of organizational justice on budget slack increases with the rise in budget emphasis.
Performance Measurement Using Development Ladder Assessment and Health Indicators: Study of Co-operatives Ibrahim, Ridwan; Deiriadi, Donni; Fahlevi, Heru
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i1.11860

Abstract

AbstractObjective This study aimed to analyze the performance of co-operative using two different performance management measures, Development Ladder Assessment (DLA 2009 version) and co-operative health indicator (CHI).Design/methodology The sample of this study is 10 co-operatives operated in Aceh, Indonesia. Data was collected from secondary and primary sources. The secondary data is obtained from financial reports and annual meeting reports of 2014 and 2016, while primary data was collected from questionnaires with management and supervisory board of the co-operatives. The data was analyzed using a comparative and descriptive statistical approach.Results This study found that both performance methods produced different results. Some co-operatives attain rank A in DLA approach, but no co-operatives are categorized as rank A within CHI measure. Additionally, DLA is more informative for the supervisory board in measuring co-operative performance than CHI.
Accountability and Management of Waqf: An Analysis of Waqf Practice in Banda Aceh, Indonesia Ali, Ahmad Syihan; Fahlevi, Heru; Saputra, Mulia
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i1.12866

Abstract

AbstractObjective This research was conducted to analyze how management, regulation, recording, and reporting of waqf assets in Banda Aceh, IndonesiaDesign/methodology This research is a qualitative-descriptive type study. Data collection techniques utilize the method of observation, interview, and documentation techniques. The data analysis model used in this study is the miles model and interactive interaction.Results The results of the study indicate that the implementation of the law is not optimal and not fully in accordance with the management of waqf assets in Banda Aceh. Weak accountability was also evident in the accounting and reporting of waqf assets in Banda Aceh City.Research limitations/implications This study is limited as it only focuses on asset management carried out by manager of waqf (Nazhir Gampong) in the Banda Aceh City administration, not yet in the realm of management carried out by foundations and organizations. Therefore future studies are suggested to fill the limitations of this study.
Prinsip Akuntansi Syariah pada Praktik Transaksi Tradisional Mawah dan Gala di Kabupaten Aceh Besar Hasan, Azhar; Fahlevi, Heru; Aliamin, Aliamin
Jurnal Kajian Akuntansi Vol 4 No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.3994

Abstract

AbstractThis study aims to analyze the obedience of traditional economic transaction practices that are still found today namely, mawah and gala. Mawah is a tradition of business cooperation based on profit sharing between capital owners and managers, while gala is a traditional pawning practice commonly found in rural Acehnese communities including in Aceh Besar, Indonesia. Using a qualitative approach, the researchers collected data from in-depth interviews and questionnaires. Data was collected from December 2019 and March 2020. The respondents and interviewees were people who have experiences in mawah and gala transaction as well as community leaders and cultural figures in Aceh Besar district. The results showed that mawah and gala traditions in Aceh Besar District follow sharia accounting practices in terms of pillars and sharia provisions with reference to Indonesian Accounting Standard statement No. 105 and 107.  However, there are still some limitations for example, the absence of sufficient records on the transactions that can be linked to the presence of trust and emotional connections among the people involved. Keywords: Culture; Islamic accounting; Gala; Mawah; Tradition.Abstrak Penelitian ini bertujuan untuk menganalisis kesesuaian praktik transaksi ekonomi tradisional yang masih dijalankan sampai sekarang yaitu, mawah dan gala. Mawah adalah tradisi kerjasama bisnis berdasarkan pembagian keuntungan antara pemilik modal dan pengelola, sedangkan gala merupakan praktik gadai tradisional yang lazim ditemukan di masyarakat pedesaan Aceh. Dengan menggunakan pendekatan kualitatif, peneliti menggumpulkan data melalui wawancara mendalam dan kuesioner di Aceh Besar yang dilakukan antara bulan Desember 2019 sampai dengan Maret 2020. Responden dan narasumber adalah masyarakat pelaku mawah dan gala serta tokoh masyarakat dan tokoh budaya di kabupaten Aceh Besar. Hasil penelitian menunjukkan bahwa tradisi mawah dan gala di Kabupaten Aceh Besar secara umum telah sesuai dengan praktik akuntansi syariah baik dari sisi rukun dan ketentuan syariah dengan merujuk kepada PSAK Syariah 105 dan 107. Namun para pelaku transaksi tradisional tersebut tidak melakukan pencatatan yang lengkap dan memadai sesuai dengan standar akuntansi syariah yang diterima umum. Hal tersebut dapat dikaitkan dengan kuatnya hubungan emosional dan kepercayaan antara pihak yang terlibat sehingga bukti transaksi yang tercatat tidak dirasa penting.Kata kunci: Akuntansi syariah; Budaya; Gala; Mawah; Tradisi.
Analisis Tren Penganggaran Bencana di Daerah Rawan Bencana: Studi Kasus pada Kabupaten Aceh Selatan Mirjas, Mirjas; Fahlevi, Heru; Diantimala, Yossi
Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.5531

Abstract

AbstractThis study aims to analyze trends of disaster management budgeting and its dynamics in the Indonesian local government context. Using a case study approach, this study collected data from the budgeting period of 2014 to 2019 followed by interviews with key actors in disaster budgeting. Most of the previous studies adopted quantitive research designs that lack in-depth analysis of the disaster budget dynamics. The results show that the disaster budget has fluctuated with an average annual budget is 3.29% from the total budget. The disaster budget is allocated not only in the agency for local disaster management/ALDM (or Badan Penanggulanan Bencana Daerah/BPBD) but also in other several departments. The disaster budgeting follows the local budget mechanism, focuses merely on emergency response and post-disaster phases, rather than pre-disaster stages. This study revealed the limitation of disaster budgeting in the Indonesian local government.  Study on local government disaster management using case study still scanty. Keywords: Disaster budget; Disaster management; Local government; Disaster budgeting. behavior Abstrak Penelitian ini bertujuan untuk menganalisis tren anggaran penanggulangan bencana dan dinamikanya di pemerintahan kabupaten Aceh Selatan sebagai salah satu daerah rawan bencana di Indonesia. Metode kualitatif dengan pendekatan studi kasus digunakan dalam penelitian ini. Penelitian terkait dengan anggaran kebencanaan dan dinamikanya pada konteks pemerintah daerah dengan menggunakan pendekatan studi kasus masih sangat terbatas. Hampir semua studi mengenai kebencanaan menggunakan desain riset kuantitatif yang kurang melakukan analisis mendalam mengenai dinamika penganggaran bencana di daerah rawan bencana. Data dikumpulkan dari dokumen anggaran tahun 2014 s.d. 2019 dan wawancara terhadap aktor kunci yang terlibat dalam penganggaran bencana. Hasil penelitian menunjukkan tren anggaran bencana fluktuatif dengan rerata 3.29% per tahun. Anggaran bencana dialokasikan tidak hanya di satu dinas saja, yaitu Badan penanggulangan bencana daearah/ BPBD, melainkan juga dijumpai di instansi lainnya. Kelemahan mendasar penganggaran bencana di daerah adalah terlalu fokus pada tahap tanggap darurat dan pasca bencana dan mengabaikan aspek pra bencana atau pencegahan bencana. Penelitian ini mengungkap kelemahan penganggaran bencana di pemerintah daerah yang tidak mempertimbangkan karakteristik dasar dan keunikan bencana.Kata kunci: Anggaran bencana; Penanggulangan bencana; Pemerintah daerah; Perilaku penganggaran bencana.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
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, .