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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Telaah dan Riset Akuntansi Kinerja JURNAL KEBANGSAAN IQTISHADIA 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 Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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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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

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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
PENGARUH SISA LEBIH PERHITUNGAN ANGGARAN DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH: ANALISIS PERUBAHAN APBD KABUPATEN/KOTA SE-ACEH Martunis Martunis; Darwanis Darwanis; Syukriy Abdullah
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of Time over Budget Calculation (SiLPA) and Local Revenue (PAD) on local expenditure in Aceh. The population in this study is LKPD districts/cities in Aceh, amounting to 23 districts/cities consist of 18 counties and 5 cities. While the unit of analysis is the study of purely budgetary data and changing budget allocations data for the period 2009-2012 changes in 23 districts/cities in Aceh. Data analysis techniques in this study using multiple linear regression analysis. This study shows that SiLPA and PAD either jointly or separately affect the local expenditure districts/cities in Aceh. Keywords:Time over Budget Calculation (SiLPA), Local Revenue (PAD), Local Expenditure
ANALISIS KESIAPAN PERANGKAT KAMPUNG DALAM PELAKSANAAN PENGELOLAAN KEUANGAN KAMPUNG KABUPATEN GAYO LUES Sartika Ulandari; Syukriy Abdullah
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 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 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 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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI PENGANGGARAN BERBASIS KINERJA DI KOTA BANDA ACEH Roza Maulina; Syukriy Abdullah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

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
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) Saifatul Husna; Syukriy Abdullah
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 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
PENGARUH SiLPA DAN KETERGANTUNGAN FISKAL TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PULAU SUMATERA DENGAN KLASIFIKASI PEMERINTAH DAERAH SEBAGAI PEMBEDA Desi Zeatifani; Syukriy Abdullah
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.
PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN, STRUKTUR DESENTRALISASI, DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL (STUDI PADA SKPK BANDA ACEH) Mulya Irzan; Syukriy Abdullah
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
FAKTOR-FAKTOR YANG MEMPENGARUHI SERAPAN ANGGARAN BELANJA LANGSUNG SKPK DI KABUPATEN ACEH TENGAH Ruh maini; Syukriy Abdullah; Zuraida Zuraida
Jurnal Ekonomi dan Pembangunan Vol 8, No 1 (2017): Jurnal Ekonomi dan Pembangunan
Publisher : Bappeda Provinsi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.236 KB) | DOI: 10.22373/jep.v8i1.68

Abstract

Tujuan penelitian ini adalah menguji pengaruh Besaran Anggaran, Sisa AnggaranTahun Sebelumnya, dan Perubahan Anggaran terhadap serapan anggaran belanjalangsung SKPK di Kabupaten Aceh Tengah dengan menggunakan 121 sampel SKPKselama 4 tahun anggaran. Data yang digunakan bersumber dari Qanun APBK danLaporan Realisasi Anggaran tahun 2012-2015. Hasil analisis menunjukkan bahwaBesaran Anggaran tidak berpengaruh terhadap serapan anggaran, sementara SisaAnggaran Tahun Sebelumnya dan Perubahan Anggaran berpengaruh signifikan denganarah negatif.
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