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<![CDATA[AKUNTABILITAS PENGELOLAAN DANA DESA DI KOTA BANDA ACEH: KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, DAN TRANSPARANSI ]]>
<![CDATA[Rosa, Indah Puspita]]>;
<![CDATA[Jalaluddin, Jalaluddin]]>;
<![CDATA[Abdullah, Syukriy]]>;
<![CDATA[Batara, Gamal]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v9i1.27676
<![CDATA[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.]]>
<![CDATA[MANIPULASI AKRUAL DALAM PELAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA: APAKAH GOVERNMENT SIZE DAN KAPASITAS FISKAL MEMILIKI EFEK? ]]>
<![CDATA[Putri, Mirdaniati]]>;
<![CDATA[Abdullah, Syukriy]]>;
<![CDATA[Adnan, Adnan]]>;
<![CDATA[Yusmita, Fifi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v8i4.24314
<![CDATA[This study examines the effect of government size and fiscal capacity on accrual manipulation in local government financial reporting in Indonesia. The sample in this study amounted to 179 districts and cities in Indonesia. The data used is secondary data from local government financial statements (LKPD) for the fiscal year 2020 audited by the Financial Audit Agency (BPK). This study used the Jones Model equation in calculating accrual manipulation. The data analysis method in this study used multiple linear regression analysis with the SPSS version 26 software. The results showed that the variables of government size and fiscal capacity jointly or simultaneously affect the manipulation of accruals in the financial reporting of local governments in Indonesia. Government size has a positive effect and fiscal capacity negatively affects accrual manipulation.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH DAN ASET TETAP TERHADAP BELANJA PEMELIHARAAN: SEBUAH BUKTI EMPIRIS DARI PEMERINTAH DAERAH DI INDONESIA DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Zahra, Rusyda]]>;
<![CDATA[Abdullah, Syukriy]]>;
<![CDATA[Adnan, Adnan]]>;
<![CDATA[Yusmita, Fifi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v8i2.24413
<![CDATA[The purpose of this study is to provide empirical evidence of the effect of Local Own Revenue (PAD) and Fixed Assets (AT) on Maintenance Expenditure (BP) at local governments in Indonesia during the Covid-19 pandemic using a multiple linear regression model. The data used is secondary data sourced from the audited local government financial statements (fiscal year 2020) of 215 local governments as the sample. We used the purposive sampling method. The sample criteria are local governments experiencing a deficit in 2019 and obtaining an unqualified opinion (WTP) in 2020. The results showed that PAD had a significant effect, while the AT variable did not have a significant effect on BP. These results prove that during the Covid-19 pandemic, the allocation of maintenance expenditures by local governments was not based on the amount of existing fixed assets.]]>
<![CDATA[PENGARUH SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) DAN FINANCIAL DISTRESS TERHADAP MANIPULASI AKRUAL PADA PEMERINTAH DAERAH DI INDONESIA ]]>
<![CDATA[Shafira, Cut Alya]]>;
<![CDATA[Abdullah, Syukriy]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.20574
<![CDATA[This study aims to examine the effect of Calculation of Budget Excess (SiLPA) and Financial Distress on Accrual Manipulation in Indonesian Regional Governments. The object of this research is all district/city governments in Indonesia. The selection of the object of this research is based on the number of cases in local governments in districts and cities that cause problems. Researchers cannot see problems from one district or one city because this research is to see as a whole whether all local governments experience accrual manipulation, so this study takes the object of all local governments in Indonesia. The data used is secondary data from the audited district/city financial statements. The sample in this study amounted to 438 districts/cities for the 2019 fiscal year. Multiple linear regression models were used to test the hypothesis. The results showed that the two independent variables, namely SiLPA and Financial Distress had a positive effect on Accrual Manipulation.]]>
<![CDATA[PENGARUH INTENSI WHISTLEBLOWING TERHADAP PENCEGAHAN KECURANGAN DENGAN RELIGIUSITAS SEBAGAI PEMODERASI (STUDI KASUS PADA PEGAWAI SKPD PEMERINTAH KABUPATEN ACEH UTARA) ]]>
<![CDATA[Nurrahma, Fanni]]>;
<![CDATA[Abdullah, Syukriy]]>;
<![CDATA[Nadirsyah, Nadirsyah]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i2.20630
<![CDATA[This study aims to examine the effect of whistleblowing intention on fraud prevention with religiosity as moderating at Aceh Utara Regency. The research uses primary data and the respondents were 99 employees of SKPD (local government agencies) at Aceh Utara Regency. Data collection was carried out by distributing questionnaires using google form to respondents. This study used a simple random sampling method where the sample was taken randomly. The data analysis method used is simple linear regression with SPSS 26. The results of the study indicate that whistleblowing intention has a positive effect on fraud prevention, while religiosity as moderating has no effect on the connection between whistleblowing intention and fraud prevention. Discussions, limitations, and recommendations are presented at the end of this paper.]]>
<![CDATA[TRANSPARANSI DALAM PENGELOLAAN DANA DESA (STUDI DI KECAMATAN SUKAKARYA KOTA SABANG) ]]>
<![CDATA[Julita, Eva]]>;
<![CDATA[Abdullah, Syukriy]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study was to see whether the Sukakarya District of Sabang City had been fully or not transparent in managing village funds. The research method is quantitative research method with the census. The population in this study were all villages in Sukakarya Subdistrict, Sabang City consisting of 8 (Eight) Villages. The Data used for primary data is obtained directly without intermediaries by researchers. The Data in this research is the result of the spread of the questionnaire where the researcher distributed the data to special purpose research. The results of this study Understanding village officials related to Transparency The management of village funds in the Sukakarya District of Sabang City is already very good, because most village apparatus have fully understood what the policies of the mayor have arranged and have understood the contents of the Village Fund Management guidelines. Public perceptions related to transparency in managing village funds in general are good, except that the community still lacks perception or knowledge in managing village funds. Community participation in the process of planning and implementing village fund management is already active. This can be seen in the planning process, the people who attended were quite adequate, but there was still a lack of aspirations conveyed by the community for planning the use of village funds. Likewise in the implementation process, community participation is sufficient.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI PENGANGGARAN BERBASIS KINERJA DI KOTA BANDA ACEH ]]>
<![CDATA[Maulina, Roza]]>;
<![CDATA[Abdullah, Syukriy]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This research aims to empirically examine the influence of leadership, human resources, monitoring and evaluation, and regulation regarding the implementation of performance-based budgeting in the Banda Aceh city. Sampling was done with the purposive sampling analysis method the used is multiple linear regression using SPSS 22. This analysis data show there are significantly effect on leadership, human resoutces, monitoring and evaluation, and regulation to implementation of performance based-bugeting in the Banda Aceh city. In partial leadership, human resoutces, monitoring and evaluasi, and regulation do not significantly affect the implementation performance based-budget]]>
<![CDATA[PERAN KEPALA SATUAN KERJA PERANGKAT KOTA (SKPK) DALAM PENCEGAHAN KECURANGAN (FRAUD) (STUDI PENELITIAN PADA SKPK DI KOTA BANDA ACEH) ]]>
<![CDATA[Pertiwi, Dwi Meutia]]>;
<![CDATA[Abdullah, Syukriy]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this research is to determine how the effort and obstacles for heads SKPK in fraud prevention. This research use descriptive qualitative method with primary data and supported by secondary data. The sample was taken by purposive sampling method and the samples are 14 informants. Data collection technique that used in this research is interview and documentation. Data analysis technique that used in this research is data collection, data reduction, data presentation, drawing conclusion/verification. The results of this research is: 1) Heads SKPK in Banda Aceh have been aware about the importance of fraud prevention measures. The efforts of heads SKPK in fraud prevention is to oversee the application of e-performance and e-procurement sustainably, to make innovations of anti-fraud policies, and creating a culture of honesty and high ethics; 2) The obstacles faced by a heads SKPK in fraud prevention such as the density of activity, inhibition, and its psychological burden.]]>
<![CDATA[IMPLEMENTASI SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) PADA BALAI DIKLAT KEAGAMAAN PROVINSI ACEH ]]>
<![CDATA[Kasfari, Andi]]>;
<![CDATA[Abdullah, Syukriy]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study provides a description of the impact and challenges in the implementation of the Accrual-Based Agency Accounting System (SAIBA). This research was conducted at the Religious Training Center in the Province of Aceh. Type of qualitative research with data collection based on interview techniques, observation and documentation studies. Data is obtained by going down directly to the research location and reviewing it with existing literature studies. This research is expected to be useful for the staff of the Aceh Province Religious Training Center in implementing accrual-based accounting to run optimally. The results show that the Implementation of Accrual-Based Agency Accounting System at the Center for Religious Training in Aceh Province has not been so effective. The problem is related to the readiness of human resources who have not fully understood accrual-based accounting. However, the implementation of accrual-based accounting has brought significant benefits. Challenges in the implementation of accrual-based accounting in terms of leadership commitment, the Aceh Province Religious Training Center supports changes in accrual-based accounting because clear and absolute regulations regarding systems, procedures, and policies are regulated in PP 71 of 2010. Accounting systems and IT facilities and infrastructure have been adequate. As a form of anticipation of the emergence of staff resistance, the strategy carried out in the form of socialization as well as training was intensified in early 2015 but there was a decline in the following year. Resistance appears on two considerations, namely the ease and benefits of implementing SAIBA. The response of the staff of the Aceh Province Religious Training Center is that it is easy to run the SAIBA application for those who have mastered and can facilitate staff performance. On the other hand, there are benefits obtained from the SAIBA application as financial reports are more transparent and accurate.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL, KEJELASAN SASARAN ANGGARAN, DAN PERGANTIAN KEPALA SKPD TERHADAP AKUNTABILITAS KINERJA ]]>
<![CDATA[Manullang, Surya Benediktus]]>;
<![CDATA[Abdullah, Syukriy]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpoese of this study was to determine the effect of internal controls (PI), budget clarity (KSA) and the change of head of agency (PKS) on performance accountability (AK) at agencies of North Sumatera Province for Fiscal Year 2017. Samples in this study is at least 3 employees who perform accounting functions or use of budgets at 41 unit of the agencies in the Province of North Sumatera, so that obtained 60 observations. Data were analyzed by using multiple regression analysis with the help of SPSS program. The data used in the primary data in the form of interviews and giving questionnaires to employees. The result of the research shows that (1) internal control (PI) has influence to performance accountability (AK) with positive influence, (2) budget clarity (KSA) has positive effect on performance accountability (AK), (3) changed of head of agency (PKS) have negative effect on performance accountability (AK).]]>
