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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Wahyuddin Albra
Universitas Malikussaleh
Economics, Econometrics & Finance

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ANALYSIS OF WORK PROGRAM MEASUREMENT, APPARATUS DISCIPLINE, AND LEADERSHIP STYLE IN ORDER TO MAXIMIZE VILLAGE FINANCIAL MANAGEMENT PERFORMANCE IN ACEH PROVINCE Wahyuddin Albra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.5041

Abstract

This study aims to analyze the influence of work program measurement, apparatus discipline, and leadership style on the performance of village financial management in Aceh Province. Effective and accountable village financial management has become a crucial requirement along with the increasing allocation of Village Funds from the central government. However, in practice, various problems are still found related to the planning, implementation, and accountability of village finances. This study uses a quantitative approach with an associative research design. Data were obtained by distributing questionnaires to village officials directly involved in village financial management in Aceh Province. Data analysis techniques used include validity testing, reliability testing, descriptive statistical analysis, and multiple linear regression analysis to examine the influence between research variables. The results show that work program measurement, apparatus discipline, and leadership style have a positive and significant effect on the performance of village financial management. Among these three variables, the village head's leadership style has the most dominant influence. This finding indicates that effective leadership can encourage village officials to work more disciplined and implement work programs optimally. This study provides a theoretical contribution to the development of public administration studies, particularly related to village financial management. Practically, the results of this study are expected to be a basis for village governments and regional governments in formulating policies and strategies to improve the performance of village financial management in Aceh Province.
LIQUIDITY AND PROFITABILITY RATIO ANALYSIS TO ASSESS THE COMPANY’S FINANCIAL PERFORMANCE AT PT. BANK RAKYAT INDONESIA (PERSERO) TBK. Tarmizi Abbas; Wahyuddin Albra; Machfud; Wardhiah; Khairil Anwar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.175

Abstract

A bank is a business entity that collects funds from the public, and distributes them to the public in the form of credit with the aim of improving the standard of living of many people. Lately it is increasingly popular with the term healthy bank or unhealthy bank. The health of a bank can be seen from the ability of a bank to carry out banking operations normally and be able to fulfill all obligations properly in accordance with applicable banking regulations. The company's financial performance is closely related to the measurement and appraisal of performance within a company. The purpose of the company's ratio analysis is to know the level of liquidity, know the level of solvency, know the level of profitability, and know the level of stability. The profitability ratio that will be used to assess Bank Rakyat Indonesia's financial performance is classified into several parts, including Net Profit Margin, Return On Assets, and Return On Equity.
THE INFLUENCE OF REGIONAL ORIGINAL INCOME, GENERAL ALLOCATION FUND, SPECIAL ALLOCATION FUND ON CAPITAL EXPENDITURE OF PROVINCES IN SUMATRA AND JAVA Ahgniya Putra; Marzuki; Wahyuddin Albra; Nurlela; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.210

Abstract

This study aims to determine and analyze the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund on Capital Expenditure of Provinces in Sumatra and Java Island. The method used to analyze the effect between the independent and dependent variables is panel data regression analysis, namely using the Eviews-10 application. The population in this study were all provinces on the islands of Sumatra and Java. The sample in this study amounted to 16 provinces, 10 provinces located on the island of Sumatra and 6 provinces located on the island of Java. The results show that local revenue has a positive and significant effect on capital expenditure in Provisions throughout Sumatra and Java. General allocation funds have no positive and insignificant effect on capital expenditures in Provisions throughout Sumatra and Java Island. Special allocation funds have no positive and insignificant effect on capital expenditures in the provinces of Sumatra and Java.
Co-Authors Ahgniya Putra Khairil Anwar Machfud Marzuki Marzuki Nurlela Rico Nur Ilham Tarmizi Abbas Wardhiah, Wardhiah