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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Telaah dan Riset Akuntansi Kinerja JURNAL KEBANGSAAN Journal of Accounting and Investment MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia International Journal of Artificial Intelligence Research Jurnal Manajemen & Keuangan SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Owner : Riset dan Jurnal Akuntansi Aktiva : Jurnal Akuntansi dan Investasi Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi Ekonomi Dan Pembangunan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Governance Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Journal Of World Science East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Terapan Pemerintahan Minangkabau Media Riset Akuntansi Auditing & Informasi Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Terpadu JIMEKA
Syukriy Abdullah
Syiah Kuala University, Banda Aceh
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI ALOKASI BELANJA KESEHATAN PADA KABUPATEN/KOTA DI PROVINSI ACEH Darmayanti, Cici; Unisyiah, Nadirsyah; Abdullah, Syukriy
JURNAL KEBANGSAAN Vol 5, No 9 (2016): JURNAL KEBANGSAAN
Publisher : JURNAL KEBANGSAAN

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Abstract

The objective of this study is to test the effect of special autonomy fund allocation, special allocation fund, infrastructure expenditure allocation, population, health ranking, and local government financial performance to health expenditure allocation in districts/cities in Aceh. The population in this study was 23 districts/cities in Aceh with observation period from 2011 to 2012. The approach and method used are quantitative and multiple linear regression. The study results show that, both simultaneously and partially, the variables of special autonomy fund allocation, special allocation fund, infrastructural expenditure allocation, population, health ranking, and local government financial performance have significant effect on health expenditure allocation in districts/cities in Aceh. In next study, the researcher recommends to use time series data and to add more independent variables. Keywords: special autonomy fund, special allocation fund, health ranking, local government financial performance and health expenditure.
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
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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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 Village’s finance. Considering the funds received by the village is sufficiently a large number and keeps increasing every year, then in governing and managing village’s 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 village’s finance is the lack of qualified human resources and have understanding about management of village’s 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, Village’s Finance Management, Accountability
Akuntansi Sektor Publik Akuntansi Keuangan Daerah Abdullah, Syukriy
KINERJA Vol 8, No 2 (2004): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v8i2.898

Abstract

Penulis : Prof. Dr. Abdul Halim, MBA, Akt.Tahun/Edisi : 2004/Edisi Revisi.Halaman : 220 + xiv hal.Penerbit : Penerbit Salemba Empat, Jakarta.
BUKTI EMPIRIS TENTANG PENGARUH BUDGET RATCHETING TERHADAP HUBUNGAN ANTARA PENDAPATAN SENDIRI DAN BELANJA DAERAH PADA KABUPATEN/KOTA DI ACEH Abdullah, Syukriy; Junita, Afrah
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.850

Abstract

This paper examines the effect of own revenues to expenditures and the effect ofbudget ratcheting as moderating variable in local government budgets. Using data from23 (twenty three) districts/cities in Aceh we find the own revenues have effect on localexpenditure and budget ratcheting may moderate the relationship between the ownrevenues and local expenditure.Keywords: Aceh agency problems, budgeting, budget ratcheting, city, fiscaldecentralization, local expenditure, local government, own revenue, regency.
PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA Junita, Afrah; Abdullah, Syukriy
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.805 KB) | DOI: 10.24912/ja.v20i3.10

Abstract

The purpose of this study was to examine the effect of fiscal pressure (fiscal stress) and the size of the legislature (Legislature size) to change the budget at the district and city in North Sumatra. Results obtained from the model predictions showed that statistically, fiscal pressures negatively affect regional budget changes, while the magnitude of the effect is the opposite legislature. These results suggest that changes in the budget is very important in responding to the magnitude of the reception and the number of board members reflect the interests that must be accommodated in the adjustment state budget.
ACCOUNTING INFORMATION, NON-ACCOUNTING INFORMATION AND LENDING DECISION Mariana, Mariana; Abdullah, Syukriy; Nadirsyah, Nadirsyah
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v8i2.37

Abstract

This study aims to examine the effect of accounting information and non-accounting information on lending decisions on banking institutions in Pidie Jaya Regency, which amounted to 6 (six) banks for the period January 2014-February 2015. The data analyzed were debtor data using multiple linear regression. The results show that return on net worth, debt to equity ratio, and non-accounting information have a significant effect, while fixed assets turn over does not affect the lending decision in Pidie Jaya Regency.  
PARLIAMENT OVERSIGHT ON LOCAL GOVERNMENT FINANCIAL MANAGEMENT: An Empirical Evidence Abdullah, Syukriy; Junita, Afrah; Reza, Mirza Khairul; Mautia, Tuti
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11687

Abstract

The purpose of this study is to explain the effect of the Political Background (PB) and Regulation Understanding (RU) on the Local Financial Oversight (LFO) by the Local House of Representatives (Dewan Perwakilan Rakyat Daerah/DPRD) of Pidie Regency, Aceh, moderated by Public Accountability (PA) and the Public Transparency (PT). Agency perspective is used to explain the phenomena and problems studied. Respondents in this study were 32 members of the DPRD involved in LFO and primary data obtained from questionnaires distributed to them. The model used is multiple linear regression with moderating. The results showed that PB had an effect on LFO, while the RU variable had no effect. Another finding is PT moderates the relationship PB with LFO. Key words: local financial oversight, political background, local government budget, public accountability, public transparency, agency theory.
Free Cash Flow, Agency Theory Dan Signaling Theory: Konsep dan Riset Empiris Abdullah, Syukriy
Journal of Accounting and Investment Vol 3, No 2: July 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.03 KB)

Abstract

This paper discusses the literature on free cash flow (FCF), which is one source of corporate funding that can be distributed to investors after finance all investments with positive NPV. FCF contain agency problems (Jensen, 1986) giving rise to agency costs such as auditing fees. FCF can be distributed through dividends or stock repurchase, but sometimes management does not do so and instead uses for wealth management, such as for bonus and investment that can increase power and reduce the possibility of takeover. FCF can be used by management as a signal about the prospects of the company in the future due to policies such as specially designated dividend and stock repurchase has information content. In addition, some studies suggest that the management policy on FCF correlated with income and dividends smoothing.
Kajian Kepatuhan Pemerintah Daerah atas Peraturan Perundang-undangan dalam Pengelolaan Keuangan Daerah di Aceh (Studi Kasus pada Dinas Kesehatan) Dewi Rosa Indah; Syukriy Abdullah; Afrah Junita; Heru Fahlevi
Jurnal Manajemen dan Keuangan Vol 6 No 1 (2017): JURNAL MANAJEMEN dan KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

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Abstract

Tujuan penelitian ini untuk mengidentifikasi permasalahan yang dihadapi oleh pemerintah daerah dalam mematuhi peraturan perundang-undangan terkait alokasi minimal untuk sektor kesehatan. Metode yang digunakan pada penelitian ini yaitu analisis deskriptif yang mengumpulkan data melalui kuesioner, focus group discussion (FGD) dan wawancara yang melibatkan tim anggaran dalam periode waktu April-Juni 2016. Lokasi Penelitian yaitu di Dinas kesehatan di 7 Pemda diantaranya Kota Langsa, Kab. Aceh Timur, Kab. Aceh Tengah, Kab. Gayo Lues, Kab. Aceh Tenggara dan Kab. Aceh Besar. Hasil penelitian menunjukan bahwa pemerintah daerah telah mematuhi peraturan alokasi dan defisit maksimal pada saat penyusunan APBD walaupun tidak mudah. Efisiensi, efektivitas dan manfaat program/kegiatan yang diusulkan dapat dipertanyakan karena terdapat perbedaan kapasitas, permasalahan, sarana/prasarana,dan kebutuhan anggaran dinas pendidikan terkait dengan alokasi minimal tersebut.
PENGARUH PENDAPATAN ASLI DAERAH, DANA BAGI HASIL, DANA ALOKASI UMUM, DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA BANTUAN SOSIAL PEMERINTAH DAERAH DI ACEH Teuku Fauzi; Darwanis Darwanis; Syukriy Abdullah
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

ABSTRACT This study aimstoexamine the effect oflocal revenue, sharing fund revenue, general allocation fundandbudgetsurplustosocialaidexpenditureinAceh districs/municipalitie.The research use census methodof heterogeneouspopulationbased on thetarget of criteria that was prescribed within district/municipalitiesinAcehthathavebudget surplus, the value ofgeneral allocation based on the measured of variablethat notminus(after personnel expenditures deducted), andsocial aidexpenditures were spent. The number ofobservationsin this studyof the23district/municipalitiesinAcehof periodfrom 2007 until 2012are136reports of budget spending. Based on specified criteria, there are107reports of budget spending thatmeet thecriteria. The analytical methodusingmultiple linear regression.The results of this study discribes thatlocal revenue, sharing fund revenue, general allocation fundandbudget surplus tosocialaidexpenditureinAceh districs/municipalities, has a constant value is 3.953,292, the value of coefficient X1 is -0,081, the value of coefficient X2 is 0.207, the value of coefficient X3 is -0.018, the value of coefficient X4 is -0.035, with the level of correlation coefficient (R) is 0,396, the coefficient of determination (R2) is 0,157, and the value of Adjusted R2 is 0,124. Keywords    :    Budget, local revenue, sharing fund revenue, general allocation fund,budget surplus, andsocial aid expenditure
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