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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 Jurnal Budget 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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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.
The Effect of Procurement of Goods and Services on Budget Absorption of Regional Apparatus Units in Simeulue Regency Junaidi, Novan; Aliamin, Aliamin; Abdullah, Syukriy
Journal of World Science Vol. 2 No. 3 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i3.148

Abstract

The purpose of this study was to examine the effect of planning for the procurement of goods/services, the competence of the manager of the procurement of goods/services and the application of e-procurement of the procurement of goods/services simultaneously on the absorption of the SKPK budget in Simeulue Regency. The entity that manages the procurement of goods/services within the local government of Simeulue Regency, which amounts to 43 SKPD. The sample in this study was determined by the Slovin equation as many as 77 people. The results of the study indicate that planning for procurement of goods and services, competence of managers of goods and services and the application of e-procurement affect budget absorption, planning for procurement of goods and services has a positive effect on budget absorption. increase budget absorption, the competence of goods/service managers has a positive effect on budget absorption, the better the competence of goods/services managers will increase budget absorption decisions, and the implementation of e-Procurement has an effect on budget absorption, the better the implementation of e-procurement will increase budget absorption. So that the results of this study can provide input for improving the procurement policy of goods/services at SKPK in Simeulue Regency.
The Effect of Income on Capital Expenditure with Budget Surplus as a Moderating Variable Sucito, Andi; Abdullah, Syukriy; Darwanis, Darwanis
Journal of World Science Vol. 2 No. 3 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i3.234

Abstract

The realization of capital expenditure of regencies/cities in North Sumatra Province during the 2019-2020 period decreased by more than 25%. Similarly, the realization of local indigenous income (PAD) in the province decreased in 2019-2020 by 4.75%. This decrease is thought to be caused by poor budget planning at the beginning of the budgeting year. This study aims to determine the effect of local income and general allocation funds on capital expenditure moderated by budget surplus in districts/cities in north Sumatra province in 2016-2020. This study uses descriptive quantitative method. The population of this study is all regencies/cities in North Sumatra Province which amounts to 33 regencies/cities. This study used multiple linear regression techniques to determine the influence between research variables. The results showed that local original income had a positive effect on capital expenditure, the general allocation fund had a positive effect on capital expenditure, the budget surplus moderated the effect of local original income on capital expenditure, and the surplus budget moderated the effect of the general allocation fund on district/city capital expenditure in North Sumatra Province 2016-2020. The increase in PAD and DAU will have a positive impact on Capital Expenditure of Regencies/Cities in North Sumatra Province. The increase in PAD and DAU will provide sufficient budget for local governments to finance the necessary development projects. This can have a positive impact, including the availability of sufficient budgets, improving community welfare, increasing economic growth, and increasing regional competitiveness. 
Content Analysis of Information In Local Government Financial Statements and Their Determinants Loili, Husni; Abdullah, Syukriy
Eduvest - Journal of Universal Studies Vol. 3 No. 11 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i11.956

Abstract

This research aims to determine the influence of expenditure variations, government size, and fiscal distress on the information content in the financial reporting of local governments. The study was conducted on 23 local governments in Aceh, using multiple linear regression analysis with SPSS 25. The data were extracted from audited financial reports of local governments for the period 2017-2021. The results indicate that, in the simultaneous test, expenditure variations, local government size, and fiscal distress collectively affect information content. Partially, in the first model, fiscal distress has a positive impact, but expenditure variations and local government size do not affect the information content variable (surplus/deficit difference in LO and LRA). In the second model, expenditure variations have a negative impact, local government size has a positive impact, but fiscal distress does not affect the information content variable (income difference in LRA and LO). In the third model, local government size has a negative impact on the information content variable (expense difference in LO and expenditure in LRA), but expenditure variations and fiscal distress do not affect the information content variable (expense difference in LO and expenditure in LRA).
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 Meisi Ikrima 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 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 Zulkarnaini ZURAIDA ZURAIDA