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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

Author-ID : 788891

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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The Effect of the Competency of the Application, Regulatory Completeness and Implementation of the Siskeudes Application on Effectiveness Gampong Budget Management (Study in Gampong-Gampong in the District of Sigli City, Pidie Regency) Ahmad Husnizal; Ridwan Ibrahim; Syukriy Abdullah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1769

The aim of this research is to examine the influence of state apparatus competency, completeness of regulations and the implementation of SISKEUDES application both as simultaneous and separately on the effectiveness of village fund management in sub-districs of Sigli city, district of Pidie. The research population were all villages in sub-district of Sigli city, District of Pidie, which were 15 villages in total, with research respondents including; Village headman, Village secretary, Treasurer, Head of General Affairs and Head of Development Affairs. The source of data used primary data which was questionnaires results of respondents. The data collection technique was conducted by the documentation. The analytical method was Multiple Linear Regression Analysis. The results showed that both simultaneous and separatedly, Competence apparatus, the completeness of regulations and the implementation of the SISKEUDES application together have a positive effect on the effectiveness of village budget management. Competence apparatus has a positive effect on the effectiveness of village budget management. Completeness of regulations has a positive effect on the effectiveness of village budget management. The application of the SISKEUDES application has a positive effect on the effectiveness of village budget management.

Pengaruh dana bagi hasil terhadap aset tetap infrastruktur dengan belanja modal infrastruktur sebagai pemediasi (studi pada pemerintah daerah Kabupaten/Kota Se-Sumatera tahun 2018) Hady Maulana; Syukriy Abdullah
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk menguji pengaruh dana bagi hasil terhadap aset tetap infrastruktur dengan belanja modal infrastruktur sebagai pemediasi pada pemerintah daerah kabupaten/kota se-Sumatra tahun 2018. Populasi dalam penelitian ini adalah laporan keuangan pemda kabupaten/kota se-Sumatra tahun 2018 dengan sampel 98 laporan keuangan yang memenuhi kriteria tujuan penelitian. Data yang digunakan pada penelitian ini adalah data sekunder. Model analisis yang digunakan dalam penelitian ini adalah regresi linear sederhana dan berganda pendekatan path analysis. Hasil penelitian menunjukkan terdapat pengaruh yang positif dan signifikan antara dana bagi hasil terhadap aset tetap infrastuktur di kabupaten/kota di Pulau Sumatera. Hasil uji analisis path mengkonfirmasi adanya peran belanja modal infrastruktur sebagai variabel yang memediasi hubungan antara dana bagi hasil terhadap aset tetap infrastruktur.

PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA Afrah Junita; Syukriy Abdullah
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 | DOI: 10.24912/ja.v20i3.10

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.

Analysis of Village Government Financial Management Performance in Aceh sufitrayati sufitrayati; Mirna Indriani; Mukhlis Mukhlis; Syukriy Abdullah
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : International Journal of Artificial Intelligence Research

The purpose of this research is to find out how the influence of the independent variable (Human Resource Competence Variable, Infrastructure Variable and Income Source Variable) on the dependent variable (Financial Management Performance) through the mediating variable (organizational commitment). This research is located in Aceh Province. The population in this study are individuals who are involved in preparing village financial accountability reports, these individuals are spread across 23 districts/cities in the Aceh Province government, these individuals consist of the Treasurer, Secretary, and Village Head. The sampling technique used in this study is the proportional sample technique. The number of samples involved in this study were 87 respondents. The results of this study indicate that; (1) Human Resources Competence has an effect on Financial Report Accountability. (2) Infrastructure affects the Accountability of Financial Statements. (3) Sources of Income affect the Accountability of Financial Statements. (4) Human Resource Competence has an effect on Financial Management Performance. (5) Infrastructure has no effect on Financial Management Performance. (6) Source of Income has an effect on Financial Management Performance. (7) Financial Statement Accountability has an effect on Financial Management Performance. (8) Financial Statement Accountability has no influence in mediating Human Resource Competence on Financial Manager Performance. (9) Financial Report Accountability has an influence in mediating Infrastructure on the Performance of Financial Managers. (10) Accountability of Financial Statements has an influence in mediating sources of income on the performance of financial managers

DETERMINAN KINERJA ANGGARAN BELANJA PENDIDIKAN PADA KABUPATEN/KOTA DI ACEH Syukriy Abdullah; Mulia Saputra; Dara Fazella; Hasnawati Hasnawati; Aulia Afridzal
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to examine the determinants of the Education Budget Performance in Aceh, namely Local Financial Independence, Last Year Budget Balance, Government Size, and Local Revenue Growth using data from districts and cities in Aceh for year 2011-2015. The results of the study show that Local Financial Independence and Last Year Budget Balance has a negative effect on Education Budget Performance, while the other two variables have no effect.

Do Tax Knowledge, Level of Trust, and Religiosity De-termine Compliance to Pay Property Tax? Sakirin Sakirin; Darwanis Darwanis; Syukriy Abdullah
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Objective – This study aims to test the effect of tax knowledge, level of trust and religiosity on taxpayers' compliance in paying property tax (PBB) in Aceh Singkil Regency, Aceh, Indonesia. Design/methodology – The population of this study are all property taxpayers in Aceh Singkil Regency for the year 2018 with a total of 34,000 taxpayers. Non-probability sampling technique was utilized to draw the research sample which results in 396 samples. Primary data was obtained through questionnaires distributed to the respondents and analyzed using multiple linear regression models. Results – The results showed that tax knowledge, level of trust and religiosity affect the compliance of the taxpayers of property tax in Aceh Singkil Regency, Indonesia. Partially, tax knowledge affects the compliance of property tax paying of taxpayers while the level of trust affects the compliance to pay property tax of taxpayers in Aceh Singkil Regency. Nevertheless religiosity does not affect the compliance of paying property tax of taxpayers in Aceh Singkil Regency. The findings of this study interestingly provides an evidence of the lack of role of religion in influencing the tax payers’ compliance towards property tax.

DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR Rahmawaty, Rahmawaty; Darwanis, Darwanis; Abdullah, Syukriy
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 1, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.1.97-118

This study aims to provide a literature review on audit quality in the public sector. There are 15 articles used from 3 journal categories, namely Scopus quartile 2, international, and national indexed by Sinta 3 which were published from 2017 to 2021. This study used the Systematic Literature Review method developed by Kitchenham et al (2009). Article searches are carried out through the publish or perish application with a search focus on Scopus as the main search source. Researchers also use search sources from Google Scholar as a secondary source of supporting data. The results showed that there were 6 dominant determination factors used to measure audit quality in the 15 selected articles, namely competence, independence, professional skepticism, professional ethics, motivation, and time budget pressure.

Pengaruh SiLPA terhadap Belanja Barang dan Jasa dan Efek Moderasi Financial Distress pada Pemerintah Daerah Haura, Ghina Adhha; Abdullah, Syukriy; Meutia, Rita; Junita, Afrah
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.196-218

Objectives: This study seeks to investigate the impact of SiLPA budget changes on adjustments in the goods and services budget, with financial distress serving as a moderator in Indonesian district/city governments. Design/method/approach: Employing a quantitative methodology, the sample comprises 42 district/city governments in Indonesia that encountered financial distress and underwent budget changes during the 2019 fiscal year. Hypothesis testing involved multiple linear regression models and Moderated Analysis Regression (MRA), utilizing historical documents data from the Regional Revenue and Expenditure Budget (RREB) -Year Change of 2019, and the Regional Government Financial Report (RGFR) from 2016 to 2018.Results/findings: The multiple linear regression model outcomes indicate that alterations in the SiLPA budget and financial distress collectively influence adjustments in the goods and services budget. Furthermore, MRA results demonstrate that financial distress moderates the impact of SiLPA budget changes on adjustments in the goods and services budget. Theoretical contribution: The application of punctuated equilibrium theory (PET) is proposed as a valuable reference in comprehending regional budget changes. Practical contribution: The study employs a relatively small sample size, as the data is sourced from the 2019 LKPD, considering regional governments with a deficit in the LO for three consecutive years. Additionally, limited secondary data spans only one budget year, and the regression model features only one independent variable, despite previous studies highlighting the multifaceted influences on changes in regional budgets (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).Limitations: The use of small samples occurred because the data used was sourced from LKPD in 2019, with the criteria of local governments experiencing deficits in LO for three consecutive years. Limited secondary data, which is only one budget year. The use of regression models with only one independent variable, while in previous studies it was shown that changes in regional budgets were influenced by many factors (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).

Budget Management of the Aceh Government: An Analysis of the Maqāṣid al-sharī’ah Approach Ayumiati, Ayumiati; Fahlevi, Heru; Yasir Yusuf, Muhammad; Abdullah, Syukriy
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 8, No 1 (2024): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v8i1.19886

Aceh is a region that has special autonomy and privileges based on law within the Unitary State of the Republic of Indonesia. In terms of the application of the special autonomy, four pillars shall be enacted by the government, including the implementation of religious life and the role of religious scholars in making regional policies in the context of Islamic law. This present study aims to examine the realization of regional expenditures based on their functions in accordance with the maqāṣid al-sharī’ah (objectives of the Islamic law). This normative legal study analyzed data by using the theory of maqāṣid al-sharī’ah. The data consisted of documents such as Aceh Regional Revenue and Expenditure Budget (APBA) reports, legislations, and relevant articles and books. The findings of the study revealed that the determination of regional expenditures has been moderate and reflected the realization of the maqāṣid al-sharī’ah, although less optimal. In addition, the implementation of APBA management has been in line with the maqāṣid al-sharī’ah, including protecting soul, property, religion, mind, and lineage. Yet, in the concept of maqāṣid al-sharī’ah, the proposed order should be protecting religion, soul, mind, lineage, and then property. Despite following the maqāṣid al-sharī’ah, the order of the implementation of APBA management differs from that developed by Muslim scholars. However, such hierarchical order needs not to be understood as is, since in certain conditions (i.e., emergency), protecting soul should be more prioritized than protecting religion. Moreover, the category of budget management cannot be distinguished diametrically, i.e., protection of mind also includes protection of religion since it involves funding for education and dayah (Islamic boarding schools).

The The role of the accountability apparatus in the mediation of competition and psychological capital on-budget performance manager: Case study village governance in Aceh Province Sufitrayati; Indriani, Mirna; Mukhlis; Abdullah, Syukriy
Proceedings of Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 3 No. 1 (2023): Crafting Innovation for Global Benefit
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/umygrace.v3i1.609

The capital affect apparatus responsibility and budget performance. In addition, the influence of the accountability apparatus on the budget performance manager, and the role of the accountability apparatus in mediating the influence of competence and psychological capital on the budget manager's performance. This study employs a design of explanatory research (hypothesis testing) with a causal method to explain the causal relationship (impact) between variables using hypothesis testing in order to meet its objectives. The proportionate stratified random sampling method was utilized in this investigation, with a total sample size of 350 respondents. Structural equation modeling is used in the analysis. The results obtained in this study are (1) competency (X1) effect on apparatus accountability (Z); (2) psychological capital (X2) does not affect apparatus accountability (Z); (3) competency (X1) affect the budget performance manager (Y); (4) psychological capital (X2) affect the budget performance manager(Y); (5) apparatus accountability (Z) affect the budget performance manager (Y); (6) the accountability apparatus is proven to be able to act as a mediating variable in the influence of competency on the budget performance management; and (7) apparatus accountability is not proven to act as a mediating variable in the influence of psychological capital on budget manager performance.

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

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