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ACCOUNTING INFORMATION, NON-ACCOUNTING INFORMATION AND LENDING DECISION Mariana Mariana; Syukriy Abdullah; Nadirsyah Nadirsyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the effect of accounting information and non-accounting information on lending decisions on banking institutions in Pidie Jaya Regency, which amounted to 6 (six) banks for the period January 2014-February 2015. The data analyzed were debtor data using multiple linear regression. The results show that return on net worth, debt to equity ratio, and non-accounting information have a significant effect, while fixed assets turn over does not affect the lending decision in Pidie Jaya Regency.

Determinan Kinerja Anggaran pada Organisasi Perangkat Daerah Syukriy Abdullah; Afrah Junita
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.14953

Budget performance is the basis for evaluating and assessing the quality of financial management and budgeting in government organizations, especially in local government’s agencies. The purpose of this study is to examine the effect of budget size (TB), budget change (PB), and previous year budget variance (VS) on budget performance (KA) at agencies of Gayo Lues Regency. The sample in this study amounted to 44 work units of regional apparatus (SKPD) for fiscal year 2016-2017. Data analysis using multiple linear regression model. The results show that PB has no effect on KA, while TB and VS have negative effect on KA

PARLIAMENT OVERSIGHT ON LOCAL GOVERNMENT FINANCIAL MANAGEMENT: An Empirical Evidence Syukriy Abdullah; Afrah Junita; Mirza Khairul Reza; Tuti Mautia
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

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. Key words: local financial oversight, political background, local government budget, public accountability, public transparency, agency theory.

Education Expenditure in Aceh Local Governments An Empirical Evidence from Aceh Aulia Afridzal; Syukriy Abdullah; Hasnawati Hasnawati; Dara Fazella
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 4 (2019): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i4.595

This study aims to examine the effect of Local Financial Independence, Last Year Budget Balance, LGs Size, and Local Revenue Growth on Education Expenditure by using data from districts and cities in Aceh for 2011-2015. The results of the study show that the Local Financial Independence and the Previous Budget Fund have a negative effect on the Education Expenditure, while the other two variables have no effect.

The Role of Capability, Regulation and the Use of Accounting Information Technology in Financial Management Performance Leny Suryanty; Mulia Saputra; Syukriy Abdullah
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Objective – This study aims to examine the effect of apparatus capability, the complete-ness of regulations, and the use of accounting information technology both simultaneous and partial on the financial management performance in SKPK Aceh Singkil, Indonesia.Design/methodology – The population and unit analysis are the District Work Unit (SKPK) in Aceh Singkil, Indonesia. Respondents comprise of Budget Users (PA-SKPK), SKPK Financial Administration Officials (PPK-SKPK), and Finance Subdivision Heads of 46 SKPK. Documentation technique was utilized and Multiple Linear Regression Analysis was used to test the hypotheses.Results – The results showed that apparatus capability, the completeness of regulations, and the use of accounting information technology simultaneous and partial affected the fi-nancial management performance in SKPK Aceh Singkil. This is a concern for SKPK to pay attention to these variables in improving management performance in Aceh Singkil Regency

The Application of PSAK 24 on Employee Benefits in Banking Institutions Listed in Indonesia Stock Exchange Maisarah Jumaidi; Yossi Diantimala; Syukriy Abdullah
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to examine the implementation and differentiation of PSAK 24 regarding employee benefits (Revision 2010) with PSAK 24 (Revision 2013) in the banking institutions listed on the Indonesia Stock Exchange (IDX). Design/methodology – This study analyses secondary data in the form financial statements obtained from IDX. Purposive sampling method was employed with 31 samples. The hypothesis was tested using paired sample t-test. Results – The results showed that banking institutions listed on the Indonesia Stock Exchange (IDX) applied PSAK 24 on employee benefits but there were some banks that in the same year that applied PSAK 24 with different revisions. The average of banks in the period 2013 to 2014 implements PSAK 24 (Revision 2010) which is the first revised PSAK adopting IFRS in it and in the period 2015 to 2016 implements PSAK 24 (Revision 2013) which is the second revised PSAK adopting IFRS in it. In addition, there are differences in implementation between PSAK 24 (Revision 2010) and PSAK 24 (Revision 2013) by the banks listed on the IDX. Research limitations/implications – This study may be limited in its sampling approach and total number of samples used. The findings of this study imply that the application of required accounting standard in Indonesia is still varying particularly within banking institutions. The regulator and standard setter may take further steps in enforcing the relevant accounting standards to achieve more harmonious level of application.

City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia Muhammad Geubrika Ruzan; Syukriy Abdullah; Darwanis Darwanis
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Objective – This study aims to explain the intervention of City Government in budgeting in Gampong1 by using agency theory in Banda Aceh.Design/methodology – This study is qualitative approach, by collecting data through interviews officials and members of the Gampong’s People Representative Council in 5 gam-pongs in Banda Aceh City, Head of sub-district, City Inspectorate, and representatives from the Gampong Community Empowerment Office. Questionnaires were distributed with a total of 363 respondents.Results – The results showed that there was an intervention from City Government in the budgeting process in Gampong as a result of the existence of City Government authority as a coach and supervisor of the Gampong government. In addition, the results of the inspec-torate's examination also greatly influenced budgeting in the village the following year.Research Limitation/Implications – The lack of literature and previous research on agency problems that occur in the village, the limited competence and lack of cooperation be-tween Keuchik and Tuha Peut Gampong (TPG) when asked for information through inter-views and questionnaires, and The lack of literature on the influence of personal conflict fac-tors (interpersonal) on agency problems.Novelty/Originality – The results of this study are expected to be a reference material for academics to examine agency problems in the gampong.

The Effect of Fiscal Stress on Changes in Social Aid Shopping with Legislature Size as Moderating Empirical Evidence from Regency/City Governments in Sumatra Nanda Sari; Syukriy Abdullah; Lilis Maryasih
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

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.Keywords: surplus/deficit, regional budget politics, stewardship theory, special autonomy, social assistance spending

The Application of PSAK 24 on Employee Benefits in Banking Institutions Listed in Indonesia Stock Exchange Maisarah Jumaidi; Yossi Diantimala; Syukriy Abdullah
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i2.11706

AbstractObjective – This study aims to examine the implementation and differentiation of PSAK 24 regarding employee benefits (Revision 2010) with PSAK 24 (Revision 2013) in the banking institutions listed on the Indonesia Stock Exchange (IDX). Design/methodology – This study analyses secondary data in the form financial statements obtained from IDX. Purposive sampling method was employed with 31 samples. The hypothesis was tested using paired sample t-test. Results – The results showed that banking institutions listed on the Indonesia Stock Exchange (IDX) applied PSAK 24 on employee benefits but there were some banks that in the same year that applied PSAK 24 with different revisions. The average of banks in the period 2013 to 2014 implements PSAK 24 (Revision 2010) which is the first revised PSAK adopting IFRS in it and in the period 2015 to 2016 implements PSAK 24 (Revision 2013) which is the second revised PSAK adopting IFRS in it. In addition, there are differences in implementation between PSAK 24 (Revision 2010) and PSAK 24 (Revision 2013) by the banks listed on the IDX. Research limitations/implications – This study may be limited in its sampling approach and total number of samples used. The findings of this study imply that the application of required accounting standard in Indonesia is still varying particularly within banking institutions. The regulator and standard setter may take further steps in enforcing the relevant accounting standards to achieve more harmonious level of application.

City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia Muhammad Geubrika Ruzan; Syukriy Abdullah; Darwanis Darwanis
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i3.17595

Objective – This study aims to explain the intervention of City Government in budgeting in Gampong1 by using agency theory in Banda Aceh.Design/methodology – This study is qualitative approach, by collecting data through interviews officials and members of the Gampong’s People Representative Council in 5 gam-pongs in Banda Aceh City, Head of sub-district, City Inspectorate, and representatives from the Gampong Community Empowerment Office. Questionnaires were distributed with a total of 363 respondents.Results – The results showed that there was an intervention from City Government in the budgeting process in Gampong as a result of the existence of City Government authority as a coach and supervisor of the Gampong government. In addition, the results of the inspec-torate's examination also greatly influenced budgeting in the village the following year.Research Limitation/Implications – The lack of literature and previous research on agency problems that occur in the village, the limited competence and lack of cooperation be-tween Keuchik and Tuha Peut Gampong (TPG) when asked for information through inter-views and questionnaires, and The lack of literature on the influence of personal conflict fac-tors (interpersonal) on agency problems.Novelty/Originality – The results of this study are expected to be a reference material for academics to examine agency problems in the gampong.

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