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All Journal Jurnal Ilmiah Ekonomi Terpadu
Syukriy Abdullah
Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala
Economics, Econometrics & Finance

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Memahami Hubungan Anggaran dan Pelaporan Keuangan Daerah dari Perspektif Hubungan Keagenan Feby Namira Devella; Syukriy Abdullah
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 1, No 1 (2021): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v1i1.4327

Abstract

Abstract Budgets in local governments are financial plans that serve as operational and financial guidelines for local governments and financial reports are a medium of accountability for the budgets that have been implemented by local governments (Abdullah, 2020). Therefore, the local government financial report (LKPD) will show the budget and its realization, as well as the financial status before and after the budget is implemented (Abdullah, 2020). Between the two documents, there is a process that allows financial reports not only to report on budget execution, but also to provide political “tools” and acknowledgment of bias in the budgeting process estimated by local government external auditors. Therefore, agency problems are found in regional budgeting and financial reporting (Abdullah, 2020). Keywords: Keagenan, Hubungan Anggaran
Temuan Audit BPK dan SPIP Di Daerah: Suatu Studi Eksplorasi Luqyana Luqyana; Syukriy Abdullah
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 1, No 1 (2021): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v1i1.4328

Abstract

Abstract This paper discusses the relationship between SPIP policies in 4 district, that are Aceh Besar District, Aceh Tamiang District, Pidie District, and Pidie Jaya District with the findings in BPK Inspection Report (LHP). This study was conducted by summarizing the findings in the second book of the BPK Inspection Report (LHP) for each district and reviewing the causes for these findings, then analyzing their relationship with SPIP policies. Local governments have the authority to regulate and make their own policies in carrying out their authority. Each Regent has made a Regent Regulation regarding SPIP. With the SPIP policy, government activities are expected to run well. All government activities are reported in the Regional Government Financial Report (LKPD) which is then audited by BPK. The effectiveness of SPI is one of the criteria used by BPK in examining the fairness of financial information. The result of these inspections are reported in the BPK Inspection Report (LHP). However, the result of BPK Inspection report (LHP) of internal control system in the form of findings can be understood that the SPIP policy has not been implemented optimally by the government so that many government budget targets have not been achieved.therefore, BPK recommends matters related to rhese findings as a settlement as stated in the Inspection Report (LHP). Keywords: Government internal control system, Inspection report (LHP), Regional Government Financial Report.
Analisis Kinerja Pada Beberapa Kabupaten dan Kota Di Aceh Shebrina Amellya; Syukriy Abdullah
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 1, No 1 (2021): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v1i1.4325

Abstract

Abstract PAD becomes the basis for consideration for local governments when preparing budgets that will be agreed with the DPRD. Some of the PAD targets have not been achieved, so there is a possibility of a shortage of funds to finance expenditures. When setting PAD targets, local governments inflate the target so that they can budget the same amount of spending. If the income does not reach the target, there will be a cut in spending allocation. Therefore, this research is needed to analyze how the pattern or behavior in the performance of PAD and its components. Poor performance for PAD or PAD targets not being achieved can have several meanings, one of which is that PAD targets are forced or are above potential. The DPRD or the regional head himself imposes a high PAD target because if the PAD target is high, then the allocated expenditure can also be high. PAD that exceeds the target may have agency problems, because the SKPD proposes a PAD target that is too low. Agency problems in budget changes occur when budget changes are based on fulfilling the self-interest of budget decision makers. Thus, the determination of the budget on the income and expenditure will result in a variance or difference between the budget and realization. The difference between the budget and the realization will indicate inaccuracies in setting targets in the budgeting process.Keywords: Anggaran, PAD, Realisasi, Teori Keagenan, Varian.
Kinerja Keuangan Pemerintah Daerah: Pengukuran dan Manfaatnya Cut Rizky Nuraafiyah; Syukriy Abdullah
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 1, No 1 (2021): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v1i1.4330

Abstract

Abstract This paper describes the measurement of Local Government Financial Performance which is an important influence for the community in good government performance. The government is asked to report the results of financial reporting whether the government is working efficiently, effectively and openly. Keywords : Pengukuran Kinerja,Kinerja Keuangan Pemerintah
Co-Authors Cut Rizky Nuraafiyah Feby Namira Devella Luqyana Luqyana Shebrina Amellya