Articles
<![CDATA[Effect of Organizational Justice on Budget Slack: the Role of Budget Emphasis as a Moderating Variable ]]>
<![CDATA[Maulidinsyah, Teuku]]>;
<![CDATA[Fahlevi, Heru]]>;
<![CDATA[Syam, Fazli]]>
<![CDATA[ Formosa Journal of Applied Sciences Vol. 3 No. 8 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjas.v3i8.7630
<![CDATA[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.]]>
<![CDATA[Performance Measurement Using Development Ladder Assessment and Health Indicators: Study of Co-operatives ]]>
<![CDATA[Ibrahim, Ridwan]]>;
<![CDATA[Deiriadi, Donni]]>;
<![CDATA[Fahlevi, Heru]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i1.11860
<![CDATA[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.]]>
<![CDATA[Accountability and Management of Waqf: An Analysis of Waqf Practice in Banda Aceh, Indonesia ]]>
<![CDATA[Ali, Ahmad Syihan]]>;
<![CDATA[Fahlevi, Heru]]>;
<![CDATA[Saputra, Mulia]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i1.12866
<![CDATA[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.]]>
<![CDATA[Prinsip Akuntansi Syariah pada Praktik Transaksi Tradisional Mawah dan Gala di Kabupaten Aceh Besar ]]>
<![CDATA[Hasan, Azhar]]>;
<![CDATA[Fahlevi, Heru]]>;
<![CDATA[Aliamin, Aliamin]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 4 No 2 (2020): DESEMBER 2020 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v4i2.3994
<![CDATA[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.]]>
<![CDATA[Analisis Tren Penganggaran Bencana di Daerah Rawan Bencana: Studi Kasus pada Kabupaten Aceh Selatan ]]>
<![CDATA[Mirjas, Mirjas]]>;
<![CDATA[Fahlevi, Heru]]>;
<![CDATA[Diantimala, Yossi]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v5i2.5531
<![CDATA[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.]]>
<![CDATA[DO FOREIGN OWNERSHIP, PROFITABILITY, AND LEVERAGE INFLUENCE TAX AVOIDANCE OF INDONESIAN MINING COMPANIES? ]]>
<![CDATA[Faradisa, Fira]]>;
<![CDATA[Fahlevi, Heru]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.21100
<![CDATA[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.]]>
<![CDATA[ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA ]]>
<![CDATA[Nazila, Siti Rahma]]>;
<![CDATA[Fahlevi, heru]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[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.]]>
<![CDATA[ANALISIS PENILAIAN KINERJA DENGAN METODE BALANCED SCORECARD PADA ORGANISASI NONPROFIT (STUDI PADA UPT PERPUSTAKAAN UNSYIAH) ]]>
<![CDATA[MEUTHIA, FITRIZA DARA]]>;
<![CDATA[Fahlevi, heru]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[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.]]>
<![CDATA[DETERMINAN NILAI INFORMASI PELAPORAN KEUANGAN DAERAH STUDI PADA SKPK KABUPATEN PIDIE ]]>
<![CDATA[Nuranda, Weni]]>;
<![CDATA[Fahlevi, heru]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[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.]]>
<![CDATA[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) ]]>
<![CDATA[Ashdiqa, Cut Chaira]]>;
<![CDATA[Fahlevi, Heru]]>;
<![CDATA[Afrianandra, Cut]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[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.]]>
