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BE-HISZ Journal - Journal of Economics and Accounting
Published by Asosiasi Dosen dan Praktisi Ekonomi Nusantara
ISSN : -     EISSN : 30641705     DOI : https://doi.org/10.71095/z65jj458
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Kami menyambut beragam topik dalam akuntansi dan manajemen, yang mencakup akuntansi keuangan, akuntansi manajerial, audit, perpajakan, keuangan perusahaan, pemasaran, manajemen sumber daya manusia, manajemen keuangan, dan manuskrip manajemen operasi.
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Articles 20 Documents
 1   2 
Analisis Pengelolaan Keuangan Desa Balee Ujong Rimba Pada Kantor Camat Mutiara Timur Kabupaten Pidie Zulkifli Umar; Irmawati; Nadia Zakia
BE-HISZ : Journal of Economics and Accounting Vol 2 No 1 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/1bcmkd10

Abstract

This research was conducted at the East Mutiara Sub-district Office, Pidie Regency with the aim of finding out the analysis of financial management of Balee Ujong Rimba Village at the East Mutiara Sub-district Office, Pidie Regency in 2016. The formulation of the problem in this study is how to analyze the financial management of Balee Ujong Rimba Village at the East Mutiara Sub-district Office, Pidie Regency. This study uses a qualitative descriptive method, namely presenting research findings based on the theoretical foundations that have been put forward in the literature review. The method of data collection is through direct interviews, observations and documentation related to the financial management of Balee Ujong Rimba Village. The results of this study show that Balee Ujong Rimba Village has not fully implemented the rules in managing village finances based on Permendagri No. 113 of 2014. In the implementation of village financial management, village officials have not fully understood the guidelines in Permendagri No. 113 of 2014 which requires villages in financial management to be carried out in a transparent, accountable and computerized manner.
Faktor-Faktor Yang Mempengaruhi KinerjaPegawai Pada Kantor Camat SusohKabupaten Aceh Barat Daya Budi Safatul Anam; Zulkifli Umar; Yusnadi
BE-HISZ : Journal of Economics and Accounting Vol 2 No 1 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/88tcjy69

Abstract

This study aims to determine the effect of work ability, work motivation, work environment and work discipline on employee performance at the Susoh Sub-District Head Office, Southwest Aceh Regency both partially and simultaneously. The data collection method used is the method of distributing questionnaires to 24 respondents who served in the Susoh Sub-District Head Office.  While the analysis method uses multiple linear regression analysis while hypothesis testing uses the t test and F test. The results of this study indicate that work ability partially has no effect on employee performance as indicated by the significance value sig=0.546> 0.05. Work motivation partially has no effect on employee performance as indicated by a significance value of sig = 0.773 > 0.05. Work environment partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. Work discipline partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. Work motivation partially has no effect on employee performance as indicated by the significance value sig=0.773> 0.05. Work environment partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. Work discipline partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. While Work Ability, Work Motivation, Work Environment and Work Discipline simultaneously have a significant effect on Employee Performance with a calculated F value of 111.112 with a significance level (Sig.) of 0.001 which is smaller than 0.05. Thus, the better the work ability, work motivation, work environment and work discipline are applied simultaneously by the leadership, the greater the productivity of employee performance.
Analisis Faktor Dominan Dalam Pelaksanaan Sistem Pengendalian Intern Pemerintah Pada Satuan Kerja Keuangan Polda Aceh Aliamin; Hendri Mauliansyah; Rachmad Fadhli
BE-HISZ : Journal of Economics and Accounting Vol 2 No 1 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/87jqf094

Abstract

This study aims to find out what factors are the most dominant in the implementation of SPIP in the Aceh Police Financial Work Unit. This research includes quantitative research, with the data source using primary data obtained by distributing questionnaires. The data analysis technique uses Confirmatory Factor Analysis (CFA), with the results showing that there are 5 (five) factors/elements applied in the implementation of SPIP, namely the control environment, risk assessment, control activities, information and communication, and supervision. Among the five factors, only 3 (three) factors, namely the control environment, risk assessment, and control activities are dominant in the implementation of SPIP, while the other 2 (two) factors, namely information and communication, and supervision do not have dominance in forming a good and effective SPIP in the Aceh Police Finance Task Force.
Analisis Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Anggaran Biaya Pada Kantor  Dinas Perhubungan Aceh Cut Israeta; Syamsidar; Fitri Yunina
BE-HISZ : Journal of Economics and Accounting Vol 2 No 1 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/b859nn51

Abstract

This research was conducted at the Aceh Transportation Agency in the context of the preparation of an accountability report based on Permendagri Number 55 of 2008 concerning Procedures for Administration and Preparation of Treasurer Accountability Reports. This study aims to find out and analyze the application of Accountability Accounting as a Tool for Controlling Budget Costs at the Aceh Transportation Office. The research techniques used are field research and literature research. This research method uses a descriptive method, which is a method of data that is collected, processed and classified, analyzed, and interpreted so as to obtain a clear picture of the problem being studied.The results of this study show that the implementation of accountability accounting has been effectively implemented at the Aceh Transportation Office, but there are few obstacles in the realization that occurred in the sea transportation sector with the emergence of receivables in 2017, This is due to the KMP ship operating lease. BRR in 2016 was slightly constrained by the extension of the ship operating contract. The application of accountability accounting plays a very effective role in supporting the efficiency of budget cost control and the assessment and performance of employees at the Aceh Transportation Office. Keywords: accountability accounting, cost control tools, budget.
Analisis Realisasi Anggaran Belanja Pada Kantor Lapas Kelas II-A Banda Aceh Zulkifli Umar; Yusliana; Fahri Ulya
BE-HISZ : Journal of Economics and Accounting Vol 2 No 1 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/mpbepy20

Abstract

This study aims to find out the realization of the budget at the Class II A Prison Office in Banda Aceh in 2016-2018. This study uses a qualitative descriptive method. Data collection is carried out by means of library research and field research. The object of this research is the Class II A Prison Office in Banda Aceh. Based on the results of the study, it is known that: (1) The realization of the budget of the Class II A Prison Office of Banda Aceh based on the analysis of the effectiveness ratio of the Fiscal Year 2016-2018 in the Effective category with an effectiveness value of 97.18% in 2016, 99.91% in 2017, and 99.63% in 2018, and (2) The realization of the budget of the Class II A Prison Office in Banda Aceh based on the analysis of the efficiency ratio of the Fiscal Year 2016-2018 in the Inefficient category with a value of efficiency of 102.90% in 2016, 100.09% in 2017, and 100.37% in 2018
Dampak Efektivitas Sistem Informasi Akuntansi dan Penggunaan Teknologi Informasi Akuntansi terhadap Kinerja Individu di Sektor Publik Bintusalihi; Budi Safatul
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/9f773s24

Abstract

This study aims to examine the effect of accounting information system effectiveness and the use of accounting information technology on individual performance at the Banda Aceh Mayor’s Office. A quantitative approach was employed using a survey method through questionnaires distributed to 28 employees directly involved in accounting information systems and accounting technology utilization. The sampling technique used was census sampling, while data were analyzed using multiple linear regression with SPSS version 23. The results indicate that accounting information system effectiveness and the use of accounting information technology simultaneously have a significant effect on individual performance. Partially, accounting information system effectiveness has a positive and significant effect on individual performance, whereas the use of accounting information technology does not show a significant effect. These findings suggest that improving individual performance in the public sector is not merely driven by the intensity of technology usage, but is strongly influenced by the effectiveness of accounting information systems, including system quality, information quality, and user satisfaction. This study provides practical implications for local governments in designing and optimizing effective accounting information systems to enhance employee performance.
Analisis Metode Pengakuan Pendapatan Proyek Embangunan Terminal Container Ct-3 Dalam Rangka Penyajian Laporan Keuangan  PT. Andesmont Sakti Abdul Gafar; Zulkifli Umar
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/d62z0g53

Abstract

This study aims to analyze the implementation of revenue recognition methods in construction contracts at PT. Andesmont Sakti and to examine their compliance with Statement of Financial Accounting Standards (PSAK) No. 34 on Construction Contracts. The research employs a qualitative method using a case study approach. Data were collected through the analysis of financial statements, project performance reports, and interviews with personnel from the finance and operational divisions. The results indicate that PT. Andesmont Sakti applies the percentage-of-completion method using a physical progress approach in recognizing construction contract revenue. Revenue recognition is based on the approved level of physical project completion as documented in the Project Performance Report and is recorded upon the issuance of invoices to clients. Although the company acknowledges the cost-to-cost approach as stipulated in PSAK No. 34, the physical progress method is preferred in practice as it is considered to better reflect the actual conditions of project execution in the field. Overall, the revenue and expense recognition practices at PT. Andesmont Sakti are in accordance with PSAK No. 34, particularly with respect to revenue recognition based on the stage of contract completion, thereby ensuring that the financial statements provide reliable and relevant information for stakeholders.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Peran Internal Audit terhadap Kualitas Laporan Keuangan Pemerintah Daerah Arif Ikbal Arif Ikbal; Budi Safatul Budi; Zulkifli Umar Umar
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/mfjxhh68

Abstract

This study aims to examine the effect of the utilization of regional financial accounting information systems and the role of internal audit on the quality of local government financial statements. A quantitative research approach was employed, with the study conducted at the Housing and Settlement Office (Perumahan dan Permukiman/Perkim) of Aceh Province. Primary data were collected through a structured questionnaire distributed to 25 employees directly involved in regional financial management. The data were analyzed using multiple linear regression with the assistance of Statistical Package for Social Science (SPSS). The results indicate that the utilization of regional financial accounting information systems and the role of internal audit simultaneously have a significant effect on the quality of local government financial statements. Furthermore, partial testing reveals that each independent variable has a positive and significant influence on financial reporting quality. These findings suggest that the effective use of integrated financial accounting information systems, supported by adequate information technology infrastructure, along with a strong and independent internal audit function, plays a crucial role in enhancing the relevance, reliability, comparability, and understandability of local government financial statements. This study provides practical implications for local governments to strengthen the implementation of regional financial accounting information systems and reinforce the internal audit function to improve transparency and accountability in public financial management. In addition, the findings contribute to the existing literature and may serve as a reference for future studies by expanding research objects and variables.
Pengaruh Anggaran Berbasis Kinerja dan Sumber Daya Manusia terhadap Kualitas Anggaran Pada Satuan Kerja Pemerintah Aceh Aulia Grina; Zulkifli Umar; Budi Safatul Anam
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/jwpvmv44

Abstract

This study aims to examine the effect of performance-based budgeting and human resources on budget quality in Aceh Provincial Government work units. A quantitative approach was employed using a survey method, with questionnaires distributed to 60 respondents directly involved in the budgeting process. The data were analyzed using multiple linear regression to test both partial and simultaneous effects among variables. The results indicate that performance-based budgeting and human resources have a positive and significant effect on budget quality, both individually and jointly. Performance-based budgeting shows a more dominant influence, followed by human resources. These findings suggest that outcome-oriented budgeting, supported by competent and capable personnel, enhances budget clarity, accountability, and effectiveness in regional financial management. This study provides practical implications for local governments to strengthen the implementation of performance-based budgeting and human resource development in order to improve public sector budget quality.
Is Auditor Financial Decision-Making Affected By Prior Audit Report Information? A Behavioral Approach Hendri Mauliansyah; Fandi Bachtiar; Budi Safatul Anam
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/zg7zd797

Abstract

This study experimentally examines whether and how prior audit report information influences auditors’ financial decision-making. Motivated by behavioral auditing theory, we investigate whether exposure to favorable versus unfavorable prior audit reports affects auditors’ judgments of audit risk, materiality, and planned audit effort. Using a controlled experimental design, professional auditors are randomly assigned to conditions that manipulate the nature of prior audit report information while holding current-year financial evidence constant. Consistent with predictions from anchoring and confirmation bias theory, the results show that auditors exposed to favorable prior audit reports assess lower audit risk and plan less extensive audit procedures compared to auditors exposed to unfavorable prior reports. Additional analyses indicate that time pressure amplifies reliance on prior audit information, increasing the magnitude of anchoring effects. These findings provide causal evidence that prior audit reports serve not only as informational inputs but also as cognitive anchors that shape auditors’ professional judgments. The study extends behavioral auditing research by demonstrating how historical audit information systematically biases financial decision-making even when auditors have access to identical current-period evidence. From a practical perspective, the results suggest that audit firms and standard setters should implement structured debiasing mechanisms, such as independent risk reassessment and judgment review protocols, to mitigate the unintended behavioral consequences of relying on prior audit reports. Overall, this study contributes to the literature by clarifying the behavioral mechanisms through which prior audit information affects audit quality in complex audit environments.

Page 2 of 2 | Total Record : 20

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