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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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Journal : JIMEKA

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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