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Journal : JIMEKA

PENGARUH SiLPA DAN KETERGANTUNGAN FISKAL TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PULAU SUMATERA DENGAN KLASIFIKASI PEMERINTAH DAERAH SEBAGAI PEMBEDA Zeatifani, Desi; Abdullah, Syukriy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of the research was to find out the influence of SiLPA and Fiscal Dependency on Capital Expenditure simultaneously and partially in Province/City Government of Sumatera Island with classification of local government as a differentiator. The research used causal design. The population was 136 provinces/cities in Aceh, and whole observed. The period of observation was since 2013 until 2015, so there were 408 analysis units all together. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that SiLPA and Fiscal Dependency both simultaneosly and partially influenced Capital Expenditure if no differentiator variable. SiLPA and Fiscal Dependency on classification of capital expenditures by local governments as differentiator variables showed different effects in each classification that classification A, B and C.
ANALISIS KESIAPAN PERANGKAT KAMPUNG DALAM PELAKSANAAN PENGELOLAAN KEUANGAN KAMPUNG KABUPATEN GAYO LUES Ulandari, Sartika; Abdullah, Syukriy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The laws of Republic Indonesia No. 6 year 2014 concerning the Villages is a product of the reformation era that became initial form of village autonomy in governing nor managing the Villages finance. Considering the funds received by the village is sufficiently a large number and keeps increasing every year, then in governing and managing villages finance, it required for reliable village apparatuses capacity and other appropriate fasilities in order to make the implementation more purposeful and more accountable. This study was conducted to provide empirically overview about the readiness of village apparatuses in implementating village finance in accountability in accordance to Law No. 6 of 2014 concerning the village. This research was conducted in eight villages in District of Gayo Lues, consists of, Jawa, Durin, Bacang, Bukit, Porang, Raklunung, Badak and Panglime Linting. This research is descriptive study which used qualitative data by conducted interview and documentation. The result shows that in eight villages sampled, only one village were not ready in the planning process and accountability of village finance. The problem faced by village apparatuses in managing villages finance is the lack of qualified human resources and have understanding about management of villages finance, it results the village apparatuses prefer to use third parties services in preparing and formulating the reports required.
PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN, STRUKTUR DESENTRALISASI, DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL (STUDI PADA SKPK BANDA ACEH) Irzan, Mulya; Abdullah, Syukriy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to test participation effect in arranging budgets, decentralization structure, and information technology for managerial performance (studies in work unit set in Banda Aceh). Population in this research is the work unit set of Banda Aceh). Total populations are 38 SKPK (76 respondents). The methodology of this research is using questioner. The result of this research is to show that partially and simultaneously, participation in arranging budget, decentralization structure and information technology affect managerial performance
Kesiapan Aparatur Desa Dalam Pelaksanaan Pengelolaan Keuangan Desa Secara Akuntabilitas Sesuai Undang-Undang Nomor 6 Tahun 2014 Tentang Desa ( Studi pada Beberapa Desa di Kabupaten Pidie) Husna, Saifatul; Abdullah, Syukriy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The laws of Republic Indonesia No. 6 year 2014 concerning the Villages is a product of the reformation era that became initial form of village autonomy in governing nor managing the Villages finance. Considering the funds received by the village is sufficiently a large number and keeps increasing every year, then in governing and managing villages finance, it required for reliable village apparatuses capacity and other appropriate fasilities in order to make the implementation more purposeful and more accountable. This study was conducted to provide empirically overview about the readiness of village apparatuses in implementating village finance in accountability in accordance to Law No. 6 of 2014 concerning the village. This research was conducted in eight villages in District of Pidie, consists of, Bintang Hu, Dayah Baroe, Nien Lambideng, Arusan, Deyah Blang, Ribeun, and Lampoh Sirong. This research is descriptive study which used qualitative data by conducted interview and documentation. The result shows that in eight villages sampled, only one village were not ready in the planning process and accountability of village finance. The problem faced by village apparatuses in managing villages finance is the lack of qualified human resources and have understanding about management of villages finance, it results the village apparatuses prefer to use third parties services in preparing and formulating the reports required.Keywords: The Laws of Village, Village Apparatuses Capacity, Villages Finance Management, Accountability
Co-Authors A. Sakir, A. Adnan Adnan Afrah Junita Ahmad Husnizal aliamin aliamin Amara Balqis Annisa, Khairu Ariq Shidqi Aulia Afridzal Ayumiati, Ayumiati Batara, Gamal Cici Darmayanti Cut Afra Bilza Cut Alya Shafira Dara Fazella Darwanis Darwanis Darwanis Darwanis Desi Zeatifani Dewi Rosa Indah Fahira, Afra Hady Maulana Hasnawati Hasnawati Haura, Ghina Adhha Heru Fahlevi Heru Fahlevi, Heru Inayati Ulya Irzan, Mulya Islahuddin, Islahuddin Jalaluddin Jalaluddin Julita, Eva Jumaidi, Maisarah Junaidi, Novan Kasfari, Andi Lilis Maryasih, Lilis Loili, Husni Manullang, Surya Benediktus Mariana Mariana Martunis Martunis Maulana Kamal Maulina, Roza Mautia, Tuti Meutia, Rita Mirna Indriani Mirna Indriani Muhammad Yasir Yusuf Mujahid, Abdullah Mukhlis Mukhlis Mukhlis Mulia Saputra Mulia Saputra Mulya Irzan Muna Mumtazah Hutagalung Nabila Anris Putri Nadirsyah, Nadirsyah Nisa Naifah Nurrahma, Fanni Nurwijayanti Pertiwi, Dwi Meutia Putri Nailaturrachmah Putri, Akmalia Putri, Mirdaniati Rahmawaty, Rahmawaty Raudha, Nearumi Reza, Mirza Khairul Ridwan Ibrahim Riza Rona, Riza Rosa, Indah Puspita Roza Maulina Ruh maini Ruzan, Muhammad Geubrika Saifatul Husna saifatul husna, saifatul Sakirin, Sakirin Sari, Nanda Sartika Ulandari Shafira, Cut Alya Sofhia Intan Fadillah Sucito, Andi Sufitrayati sufitrayati sufitrayati Suparno Suparno Suryanty, Leny Syahriyal, Syahriyal Teuku Fauzi Tuti Meutia Ulandari, Sartika Ulhaq, Muhammad Dhia Yossi Diantimala Yusmita, Fifi Zahra, Rusyda Zeatifani, Desi ZURAIDA ZURAIDA