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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Ilmiah Manajemen Inovasi Bisnis dan Strategi
Yahya, Rizal
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinasi Kualitas Laporan Dana Desa: Peran Siskeudes, Transparansi, dan Kompetensi Aparatur Desa di Kabupaten Pidie Rahmaton, Rahmaton; Suparno, Suparno; Amala, Khairun; Yahya, Rizal
Manajemen Inovasi Bisnis dan Strategi Vol 3, No 1 (2025): Juni
Publisher : Syiah Kuala University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/manis.v3i1.48879

Abstract

This study aims to analyze the effect of the use of the Village Financial System (Siskeudes), financial management transparency, and the competence of village officials on the quality of village fund reporting in Pidie Regency. The research population consists of 730 villages in Pidie Regency, with a sample of 88 villages and respondents comprising village treasurers and operators. Primary data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 25. The validity and reliability tests confirmed that the research instruments were valid and reliable, while the classical assumption tests indicated that the regression model was feasible for use. The results show that the use of Siskeudes, financial management transparency, and the competence of village officials have a significant effect, both partially and simultaneously, on the quality of village fund reporting, with a contribution of 61.9%, while the remaining 38.1% is explained by other factors outside the research model. These findings suggest that the integration of information technology through Siskeudes, openness in financial management, and the improvement of village officials competence are key factors in ensuring village fund reporting that is accountable, transparent, timely, and aligned with the principles of good governance.Keyword: Siskeudes; transparency; competence of village officials; reporting quality; village fund
Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter? Alfarisyi, Naupal; Diantimala, Yossi; Yahya, Rizal; Saleh, Muhammad
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.24694

Abstract

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 with 51 firm-year observations. Using multivariate analysis, this study found that value of biological assets measured by their fair value has a significantly positive effect on firm value, while the disclosure level of biological assets does have impact on firm value. The control variables, namely profitability, leverage, and growth, significantly affect firm value. This study provides a new perspective and empirical evidence in the research topic because this research focuses on the impact of the application of Indonesian statement of financial standard No. 69 regulating fair value of assets and disclosure of biological assets on firm value.
Co-Authors Alfarisyi, Naupal Amala, Khairun Muhammad Saleh Rahmaton, Rahmaton Suparno Suparno Yossi Diantimala