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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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SYISTEMATIC LITERATURE REVIEW: FAKTOR-FAKTOR YANG MEMPENGARUHI KEMANDIRIAN KEUANGAN Raudha, Nearumi; Abdullah, Syukriy
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 2 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i2.2173

Abstract

Tinjauan literatur sistematis ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, belanja pegawai dan belanja modal terhadap kemandirian keuangan. Metode penulisan tinjauan literatur sistematis ini adalah dengan metode library search yang bersumber dari media online seperti google schoolar, mendeley dan media akademi lainnya. Hasil tinjauan literatur sistematis ini adalah 1) Pendapatan Asli Daerah berpengaruh terhadap kemandirian keuangan; 2) belanja pegawai berpengaruh terhadap kemandirian keuangan; 3) belanja modal berpengaruh terhadap kemandirian keuangan.
What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia Syahriyal, Syahriyal; Abdullah, Syukriy; Meutia, Rita
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.3106

Abstract

This research aims to determine the influence of financial independence, budget solvency, service solvency, population, and GRDP on local government financial sustainability. The results of this research are important to provide input for local governments in arranging appropriate policies to encourage financial sustainability. This research was conducted on 23 regional governments in Aceh by using the panel data regression analysis method with the assistance of the Eviews 12 version. The data was taken from the audited financial reports of regional governments in the 2017-2021 period. This research employed income surpluses in operational reports to measure regional government financial sustainability. The research results show that financial independence has no effect on financial sustainability, but budget solvency and service solvency have a significant positive effect. In contrast, population and GRDP have a negative effect on financial sustainability.
Determinan Perubahan Anggaran Belanja Modal Pemerintah Daerah Kota di Indonesia Putri, Akmalia; Abdullah, Syukriy; Suparno, Suparno; Batara, Gamal
JURNAL TERAPAN PEMERINTAHAN MINANGKABAU Vol 4 No 2 (2024): Juli - Desember 2024
Publisher : Institut Pemerintahan Dalam Negeri (IPDN) Kampus Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jtpm.v4i2.4622

Abstract

The purpose of this study was to examine the effect of changes in the local own revenue budget and revenue sharing funds budget on changes in the capital expenditure budget in local governments in Indonesia. The selected sample was 76 local governments. The data used is secondary data sourced from the website of the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia in the form of the initial budget and the revised budget in the 2019-2020 budget year. Data analysis used a multiple linear regression model with the help of SPSS 26 software. The results of the study showed that each variable of changes in the local own revenue budget and revenue sharing funds budget had a positive effect on the changes in the capital expenditure budget. These results show the phenomenon that local revenue and revenue sharing funds are very important in financing capital expenditures in local governments in Indonesia, including during the COVID-19 Pandemic in 2020.
ANALISIS PERBANDINGAN LKPD ANTARA KABUPATEN LIMA PULUH KOTA DAN KABUPATEN BLORA Annisa, Khairu; Sofhia Intan Fadillah; Nabila Anris Putri; Ariq Shidqi; Syukriy Abdullah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.795

Abstract

Analisis ini di lakukan untuk mengetahui dan membandingkan LKPD antara Kab. Lima Puluh Kota dan Kab. Blora, yang terdiri dari unsur LKPD, LRA, LO, dan Neraca yang dimana setiap daerah kabupaten bisa berbeda nama akun dan rinciannya. Dalam analisis ini, penulis menggunakan metode analisis antara 2 daerah di Indonesia untuk menganalisis LKPD nya masing-masing daerah agar dapat mengetahui hasil dari LKPD, LRA, LO, dan Neraca antara kedua daerah. Penulis menemukan salah satu karakteristik kualitatif dalam Kerangka Konseptual Standar Akuntansi Pemerintahan adalah Keterbandingan atau Comparatibility, artinya antar Pemerintah Daerah bisa di perbandingkan LKPD nya jika mengunakan  struktur dan kebijakan akutansi yang sama. Hasil analisis LKPD ini akan menunjukkan bahwa kinerja keuangan pemerintah daerah antara dua kabupaten ini akan berdampak atau tidaknya kepada indikator seperti pendapatan asli daerah, belanja, dan efisiensi pengelolaan dana, yang dimana akan di terapkan nya metode dan kebijakan yang tepat untuk masing masing daerah. Kata Kunci : LKPD, Kabupaten Lima Puluh Kota, Kabupaten Blora
Parliament Oversight on Local Government Financial Management an Empirical Evidence Abdullah, Syukriy; Reza, Mirza Khairul; Junita, Afrah; Meutia, 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.
The Demand of Cost of Equity: Is Audit Attributes Matters? Ulhaq, Muhammad Dhia; Diantimala, Yossi; Abdullah, Syukriy
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16732

Abstract

This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit quality. Samples are 588 non-financial companies listed on the Indonesian Stock Exchange for the period 2015- 2020. The results show that auditor industry specialization and audit committee affect audit quality positively significant. However, audit quality has no significant effect on the cost of equity. The role of the audit committee on the relationship between audit quality and cost of equity is not significant either. Auditor tenure negatively significant affects the cost of equity. Therefore, only auditor tenure matters for investors to demand the cost of equity. However, based on the audit committee’s task, we realize a big role of the audit committee in audit quality and cost of equity relationship. We argue that the audit committee has the power to evaluate internal audit and external audits of a firm so the existence of an audit committee provides good signals to capital providers and lenders regarding the credibility of an effective monitoring process and therefore affects the cost of equity
THE EFFECT OF FISCAL STRESS ON CHANGES IN SOCIAL AID SHOPPING WITH LEGISLATURE SIZE AS MODERATING Empirical Evidence from Regency/City Governments in Sumatra Sari, Nanda; Abdullah, Syukriy; Maryasih, Lilis
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.19823

Abstract

This study aims to examine the effect of fiscal stress (FS) on changes in social assistance expenditure budget (BBS) with legislature size (LS) as a moderator in local governments on the island of Sumatra. The sample used is 154 districts/ cities with purposive sampling technique. Secondary data is taken from local government financial reports which have been audited by the Supreme Audit Agency of the Republic of Indonesia (BPK RI). The analytical method used in this research is Moderated Regression Analysis. The results of this study prove that FS affects changes in BBS and LS has an effect on changes in BBS. However, the LS does not moderate the effect of fiscal stress on changes in BBS.
Budaya Organisasi dan Penerapan Akuntansi di Pemerintah Daerah di Aceh Cut Alya Shafira; Syukriy Abdullah
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 2, No 1 (2022): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v2i1.3742

Abstract

AbstractThis paper describes the relationship between organizational culture and the application of accounting in local government in Aceh. Aceh has a uniqueness and specificity that has implications for the implementation of government functions, such as: the existence of Islamic law, the acceptance of special autonomy funds and a long history as a great nation. Local governments in Aceh currently carry out public service and governance functions based on Law No. 11 of 2006 concerning the Government of Aceh, which does not apply in other areas. For this reason, several Regional Apparatus Work Units (SKPD) in Aceh do not exist in other provinces in Indonesia.Keywords: budaya organisasi, penerapan akuntansi, UU No. 11 Tahun 2006, satuan kerja perangkat daerah, syari’at Islam.
MENGEVALUASI STANDAR PELAPORAN KEBERLANJUTAN DALAM MENDUKUNG DAN MENERAPKAN SDGS : A SYSTEMATIC LITERATURE Muna Mumtazah Hutagalung; Cut Afra Bilza; Putri Nailaturrachmah; Amara Balqis; Inayati Ulya; Nisa Naifah; Syukriy Abdullah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2265

Abstract

Penelitian ini bertujuan untuk menganalisis standar-standar pelaporan keberlanjutan yang digunakan dalam mendukung pencapaian Sustainable Development Goals (SDGs). Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) bersifat kualitatif, dengan mengumpulkan literatur ilmiah melalui aplikasi Publish or Perish menggunakan kata kunci yang relevan dan periode publikasi tahun 2019–2025. Dari 1.200 artikel awal yang diperoleh, dilakukan proses seleksi bertahap hingga diperoleh 108 artikel yang memenuhi kriteria inklusi. Hasil penelitian menunjukkan bahwa standar pelaporan keberlanjutan yang paling sering digunakan adalah Global Reporting Initiative (GRI), diikuti oleh UN SDGs, UN Global Compact (UNGC), dan SDGs Framework. GRI dinilai sebagai standar yang fleksibel dan komprehensif, namun juga menghadapi kritik terkait potensi greenwashing. Simpulan, bahwa pentingnya integrasi dan harmonisasi antar standar pelaporan guna menciptakan laporan keberlanjutan yang akurat, relevan, dan akuntabel dalam konteks global serta mendukung efektivitas pencapaian SDGs, terutama di negara berkembang seperti Indonesia.   Kata Kunci: Systematic Literature Review, Sustainable Development Goals (SDGs), Global Reporting Initiative (GRI), Pelaporan Keberlanjutan  
Analysis of Planning and Budget Consistency on The Quality of Government Agency Performance Accountability Reports in the Simeulue District Mujahid, Abdullah; darwanis, darwanis; Abdullah, Syukriy
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.9692

Abstract

The assessment of the Simeulue Regency Government Agency Performance Accountability System documents for the 2017 - 2022 period still received a sufficient title of "C" (Adequate), while the Government targeted good predicate “B” for the report in the Simeulue Regency Regional Medium Term Development Plan for 2017-2022. The research aims in knowing the extent of planning and budgeting and its impact on performance accountability reports of Simeulue Regency Regional Government agencies. Descriptive qualitative research method was used through interviews with 14 key respondents as the team for preparing the report, consisting of employees in the organizational section of the Regional Secretariat, Regional Development Planning Agency, Regional Financial Management Agency and Inspectorate. The findings show that 82.08% of programs were planned, while the other 17.92% were not, indicating inconsistencies. The implications for the Government Agency Performance Accountability Report have not been fully met according to the recommendations. Improvement is needed for the Government to achieve the targeted value.
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