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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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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)
Analisis Perbandingan Prediksi Kebangkrutan Perbankan Syariah dan Konvensional di Indonesia Adnan, Muhammad Ichsan; Fahlevi, Heru
Jurnal Akuntansi dan Governance Andalas Vol. 3 No. 1 (2020): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.37

Abstract

The purpose of this study was to compare the stability of Islamic and conventional banking in Indonesia by measuring financial distress/ bankruptcy predictions through the Altman Z-Score and Grover G-Score methods for a period from 2016 to 2018. The study evaluated 11 Islamic banks and 40 conventional banks by using Independent Sample T-Test. The results in this study indicated a difference between Islamic and conventional banking based on the Altman Z-Score and Grover G-Score methods. Calculations based on the Altman Z-Score method on Islamic banks indicated that there were 2 banks that were not bankrupt, 1 bankrupt and 11 banks were in the grey zone. Whereas in conventional banks there were 2 banks that were predicted not to go bankrupt, 25 banks that were in the grey area, and 13 banks were predicted to go bankrupt. Based on the Grover G-Score calculation, there were no bankrupt banks, both Islamic banks and conventional banks. The study showed that Islamic banks were more stable than conventional banks.
The Application of Benchmarking in Public Sector – Lessons from Germany Fahlevi, Heru
Jurnal Ilmiah Administrasi Publik Vol. 1 No. 1 (2015): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2015.001.01.1

Abstract

This study aims at evaluating the usefulness and exploring the problems/challenges and potential improvements of the application of benchmarking in German public sectors. It is a conceptual paper or literature review that discusses how benchmarking is adopted in Germany. The data ismainly collected from secondary sources i.e. articles, scientific research, non-governmental studies. The study uncovered that benchmarking application in a federal country has a peculiar challenges and problem that hindered an optimal utilization and benefit of the benchmarking adoption. Thus, lessons learned can be obtained for other countries in developing benchmarking in their administration.
Analisis Efisiensi dan Efektifitas Anggaran Belanja Langsung - Studi pada SKPD di Pemerintah Kota Banda Aceh Fahlevi, Heru; Ananta, Muhammad Reza
Jurnal Ilmiah Administrasi Publik Vol. 1 No. 2 (2015): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2015.001.02.6

Abstract

The objective of this study is to analyze the efficiency and affectivity of direct spending budgeting of Satuan Kerja Perangkat Daerah (SKPD) of Banda Aceh city to identify factors that determine their efficiency and affectivity. It is a descriptive and explorative study that used both primary and secondary data. The data was collected from Laporan Realisasi Anggaran (LRA) of the studied SKPD between 2009 and 2013. Following that, questionnaires that identified factors that affect the efficiency and affectivity of direct spending budgeting were distributed to 76 respondents who play an important role in budgeting process in their SKPD. This study found that the studied SKPD have a relatively high efficiency and effectiveness, but these figures were varied across SKPD and period of observation. In addition, this study also uncovered that planning issues were the most frequent problems that causes low efficiency and effectiveness of direct spending budgeting in the studied SKPD.
Do Internal Government Auditors (Always) Follow Audit Standards? A Case Study in Goverment Internal Auditor Office Chapter Aceh Basri, Hasan; Fahlevi, Heru; Hastati, Sri
Jurnal Ilmiah Administrasi Publik Vol. 2 No. 2 (2016): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2016.002.02.8

Abstract

This study was aimed at measuring and evaluating the compliance of Aparat Pengawas Internal Pemerintah (or Government Internal Auditors, hereafter GIAs) on the used audit standards in Indonesia. This case study research was carried out in Aceh provincial GIA office. The data is collected from survey and semistructured interviews with key officers in the studied GIA office. To analyse and discuss the research findings, this paper employs the Milgram’s Obedience Theory (1963). This study found that most of the GIA follows the audit standards. However, there are two audit standards that mainly were not followed by the auditors i.e. the supervisor review of the produced Auditing Worksheet and timely completion of Audit Report. This study also found factors that determine of the obedience of GIAs to the audit standards, namely auditor responsibility, colleague/other audtior upports, competency of GIAs, organizational commitment, and task complexity.
DESIGNING A SUSTAINABILITY REPORTING FRAMEWORK FOR INDONESIAN LOCAL GOVERNMENTS THROUGH STANDARD HARMONIZATION AND STAKEHOLDER VALIDATION Mutia, Khafia; Darwanis, Darwanis; Rahmawaty, Rahmawaty; Fahlevi, Heru
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.32205

Abstract

Local governments face growing demands for sustainability disclosure, yet the absence of a sustainability framework for local governments limits accountability and effective use of sustainability information. This study develops a conceptual sustainability reporting (SR) framework for Indonesian local governments. The framework was constructed in three stages. First, internationally recognized standards and guidelines, the Sustainability Accounting Standards Board (SASB), Global Reporting Initiative (GRI), INTOSAI Working Group on Environmental Auditing (WGEA), and Indonesia’s Sustainable Development Goals (SDGs), were systematically mapped and synthesized. Second, the integrated elements were structured into a framework aligned with public-sector governance and accountability requirements. Third, the framework was validated and refined through stakeholder feedback collected via online questionnaires from 20 key public-sector respondents. The resulting framework offers a structured reporting architecture that incorporates legal, governance, and local government dimensions. This study contributes a practical reference for policymakers and auditors while advancing SR research in decentralized public-sector contexts.
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, .