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All Journal Journal of Accounting Auditing and Business Jurnal Terapan Pemerintahan Minangkabau Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Sistem Informasi dan Manajemen JIMEKA
Batara, Gamal
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Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Analysis of Key Audit Matters Disclosures in Financial Reporting: The First Evidence from Indonesia Batara, Gamal; Jalaluddin, Jalaluddin; Yahya, M. Rizal
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.56263

Abstract

The aim of this study is to explore the first year of Key Audit Matters (KAMs) disclosure in Indonesia, which has been fully adopted since 2022. The research reports on matters published in 806 statutory audit reports of listed companies in 2022. This study provides the first description of KAMs disclosure by Indonesian public companies. The findings suggest that the most common KAM disclosures are related to "allowance for doubtful debt," "revenue (excluding fraud)," "valuation of inventories," "fixed assets (including depreciation)," and "property valuation." The study found differences between Big-4 auditors and non-Big-4 auditors concerning the average number of KAMs disclosed
RANCANGAN SISTEM INFORMASI MODUL PERHITUNGAN BIAYA PADA FASILITAS KESEHATAN (STUDI KASUS PADA PUSKESMAS KEBAYAKAN ACEH TENGAH) Batara, Gamal; Fuadi, Raida; Linda, Linda
JURSIMA Vol 10 No 2 (2022): Jursima Vol. 10 No. 2, Agustus Tahun 2022
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v10i2.427

Abstract

Penelitian ini bertujuan untuk melakukan analisis dan perancangan sistem informasi perhitungan biaya untuk Puskesmas (Pusat Kesehatan Masyarakat) Kecamatan Kebayakan, Aceh Tengah. Puskesmas bertindak sebagai fasilitas kesehatan tingkat pertama yang terdaftar di BPJS (Badan Penyelenggara Jaminan Sosial). Di era pelayanan kesehatan dengan sistem Jaminan Kesehatan Nasional (JKN), Kementerian Kesehatan menganjurkan penyedia layanan kesehatan untuk melakukan cost containment (sadar biaya) dengan tetap memperhatikan mutu pelayanan. Namun, karena Puskesmas belum memiliki sistem pencatatan biaya yang memadai, informasi biaya sulit diperoleh dan manajemen tidak dapat melakukan pengendalian biaya secara efektif. Penelitian ini menggunakan pendekatan studi kasus dengan metode kualitatif. Data diperoleh melalui instrumen wawancara, analisis dokumentasi, dan observasi. Metode alokasi biaya yang digunakan adalah pembiayaan berbasis aktivitas atau activity-based costing (ABC). Metode yang digunakan untuk merancang sistem informasi manajemen biaya ini adalah metode FAST (Framework for the Application of Systems Technique). Solusi yang ditawarkan melalui rancangan sistem ini adalah menyediakan informasi yang dibutuhkan manajemen Puskesmas dalam hal pengendalian biaya dan pengambilan keputusan lainnya.
Determinan Perubahan Anggaran Belanja Modal Pemerintah Daerah Kota di Indonesia Putri, Akmalia; Abdullah, Syukriy; Suparno, Suparno; Batara, Gamal
JURNAL TERAPAN PEMERINTAHAN MINANGKABAU Vol 4 No 2 (2024): Juli - Desember 2024
Publisher : Institut Pemerintahan Dalam Negeri (IPDN) Kampus Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jtpm.v4i2.4622

Abstract

The purpose of this study was to examine the effect of changes in the local own revenue budget and revenue sharing funds budget on changes in the capital expenditure budget in local governments in Indonesia. The selected sample was 76 local governments. The data used is secondary data sourced from the website of the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia in the form of the initial budget and the revised budget in the 2019-2020 budget year. Data analysis used a multiple linear regression model with the help of SPSS 26 software. The results of the study showed that each variable of changes in the local own revenue budget and revenue sharing funds budget had a positive effect on the changes in the capital expenditure budget. These results show the phenomenon that local revenue and revenue sharing funds are very important in financing capital expenditures in local governments in Indonesia, including during the COVID-19 Pandemic in 2020.
What Determines Budget Absorption in Local Government? Evidence from Aceh Province, Indonesia Amellya, Shebrina; Jalaluddin, Jalaluddin; Batara, Gamal
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.29479

Abstract

Objective This research aims to examine the factors affecting budget absorption in a local government taking the context of Aceh Province, Indonesia, which consistently falls below 100 percent from 2018 to 2020. This indicates that the level of budget absorption has not yet reached the targeted achievement, highlighting the need to investigate factors affecting effective utilization of allocated funds within Aceh province.Design/Methodology We use a group analysis unit consisted of 23 districts/cities in Aceh Province and collect data from 2018 to 2020. This research uses a time horizon, in panel data form, which is a combination of time series and cross section data. We use census method where the entire study population is observed. We collect data from secondary data sources; Indonesia Central Agency on Statistics (BPS), local government financial reports (LKPD), and local government budget (APBD).Results The result shows that the remaining budget for of previous year, the size of the local government, and the timing of budgeting had an effect on budget absorption in district/city governments in Aceh Province. Thus, it is very important for local government to control these variables in order to increase the absorption level of the budget.Research limitations/implications The findings of this study have important implications for government, as they suggest that government should control the influencing variables, especially the remaining budget of the previous year and the budgeting timing, in order to increase the absorption level of the budget.Novelty/Originality This study uses census method where the entire study population is observed. Previous studies used samples to represent study population.
The Effect of Village Officers Role, Village Officers Performance, and Monitoring System on the Accountability of Village Fund Management Humaira, Hisanah; Jalaluddin, Jalaluddin; Batara, Gamal
Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i1.23795

Abstract

This study aims (1) to examine the effect of village officers role on the accountability of village fund management, (2) to examine the effect of village officers performance on the accountability of village fund management, (3) to examine the effect of monitoring system on the accountability of village fund management, and (4) to examine the influence of village officers role, village officers performance, and monitoring system on the accountability of village fund management simultaneously. The population in this study consist of villages in Banda Aceh City, with total of 47 villages. The respondents are the village head, village secretary, and village finance officer who take parts in managing village funds, thus the total respondents are 141 respondents. Data are collected using questionnaires that was distributed directly to respondents from March to June 2021. The analytical method used is multiple linear regression with the SPSS v.25. The results show that the village officers rp;e, vilalge officers performance, and the monitoring system have a significant effect on the accountability of village fund management.
Determinan Perubahan Anggaran Belanja Modal Pemerintah Daerah Kota di Indonesia Putri, Akmalia; Abdullah, Syukriy; Suparno, Suparno; Batara, Gamal
JURNAL TERAPAN PEMERINTAHAN MINANGKABAU Vol 4 No 2 (2024): Juli - Desember 2024
Publisher : Institut Pemerintahan Dalam Negeri (IPDN) Kampus Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jtpm.v4i2.4622

Abstract

The purpose of this study was to examine the effect of changes in the local own revenue budget and revenue sharing funds budget on changes in the capital expenditure budget in local governments in Indonesia. The selected sample was 76 local governments. The data used is secondary data sourced from the website of the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia in the form of the initial budget and the revised budget in the 2019-2020 budget year. Data analysis used a multiple linear regression model with the help of SPSS 26 software. The results of the study showed that each variable of changes in the local own revenue budget and revenue sharing funds budget had a positive effect on the changes in the capital expenditure budget. These results show the phenomenon that local revenue and revenue sharing funds are very important in financing capital expenditures in local governments in Indonesia, including during the COVID-19 Pandemic in 2020.
PENGARUH FISCAL STRESS DAN PERUBAHAN ANGGARAN SiLPA TERHADAP PERUBAHAN ANGGARAN BELANJA MODAL PEMERINTAH PROVINSI Zaizafun, Rena; Jalaluddin, Jalaluddin; Batara, Gamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33749

Abstract

The purpose of this study is to examine the impact of fiscal stress and changes in the previous year's budget surplus on changes in the capital expenditure budget. This quantitative study focuses on all provincial governments in Indonesia. Using purposive sampling with the criterion of having a budget deficit, 69 observations were selected as samples. The study applied a multiple linear regression analysis approach to analyze secondary data, which was processed using IBM SPSS statistics. The results indicate that changes in the capital expenditure budget are influenced by fiscal stress and changes in the previous years budget surplus. Furthermore, fiscal stress has certain implications for budgetary decision-making, potentially affecting government spending priorities. These findings highlight the importance of financial management strategies in mitigating the effects of fiscal stress and the previous years budget surplus in ensuring optimal capital expenditure allocation. The study contributes to understanding how fiscal conditions and fund management shape government budgeting policies.
AKUNTABILITAS PENGELOLAAN DANA DESA DI KOTA BANDA ACEH: KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, DAN TRANSPARANSI Rosa, Indah Puspita; Jalaluddin, Jalaluddin; Abdullah, Syukriy; Batara, Gamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.27676

Abstract

This study aims to determine the effect of apparatus competence, community participation, and transparency on the accountability of village fund management in Banda Aceh City. This type of research is quantitative research using primary data from questionnaires distributed directly to 73 villages in Banda Aceh City. The respondents in this study were 180 village heads, village secretaries, and village treasurers in Banda Aceh City. The sampling technique uses the simple random sampling method. The data analysis method uses the SPSS application version 23. The results show (1) apparatus competence, community participation, and transparency simultaneously affect the accountability of village fund management in Banda Aceh City, (2) apparatus competence has a positive effect on the accountability of village fund management in Banda Aceh City, (3) community participation has a positive effect on the accountability of village fund management in Banda Aceh City, and (4) transparency negatively affects the accountability of village fund management in the City Banda Aceh.
APAKAH MORALITAS INDIVIDU MEMODERASI PENGARUH PARTISIPASI MASYARAKAT DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA? (STUDI PADA DESA DI KOTA BANDA ACEH) Nahwa, Firna; Batara, Gamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i3.26226

Abstract

This study intends to investigate the impact of community involvement, village apparatus competence, and individual morality on the accountability of village fund management. 136 respondents were obtained for the research, including village secretaries, and heads of financial affairs, and all of them were from 48 villages in 9 sub-districts in Banda Aceh City. From March to May 2023, a questionnaire was given to respondents to collect the necessary data. Using the SPSS version 25 program, multiple linear regression analysis and moderated regression analysis are the data analysis techniques performed. The findings indicated that community participation (X1), village apparatus competence (X2), and individual morality (Y) cannot moderate the influence of community participation, village apparatus competence, and village fund management accountability on village fund management accountability.
Co-Authors Amellya, Shebrina Humaira, Hisanah Jalaluddin Jalaluddin Linda Linda M. Rizal Yahya Nahwa, Firna Putri, Akmalia Raida Fuadi Rosa, Indah Puspita Suparno Suparno Syukriy Abdullah Zaizafun, Rena