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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) JPPI (Jurnal Penelitian Pendidikan Indonesia) PEKBIS
Yusri Hazmi
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Economics, Econometrics & Finance Education Other

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PENGARUH PARTISIPASI PENYUSUNAN APBD TERHADAP KINERJA APARATUR PEMERINTAHAN DAERAH, MELALUI: KOMITMEN ORGANISASI DAN JRI SEBAGAI VARIABEL MODERATING PADA PEMKO LHOKSEUMWE Hazmi, Yusri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The purpose of this study is to investigate and analyze the effect of budgetaryparticipation on performance of local government officials, organizationalcommitment, and job relevance of information as a moderating variable.This studyuses multiple linear regression to determine the relationship between the dependentvariable of the first 3 independent variables. The sample using purposive samplingmethod. The data were then processed using SPSS version 16.The result showedthat budgetary participation and organizational commitment did not significantlyaffect the performance of the apparatus. From the results of regression testingobtained with the participation value of 0.274 or greater than 0.05. Likewise with theorganizational commitment level of 0.047 siqnifikan and also greater than 0.05.However, unlike the case with JRI, the test results obtained, with siqnifikan level of0.066 or less than 0.05.From the test results of T-test showed a negativerelationship with participation in the performance of the apparatus, and unlike thecase with the commitment of organizations that have a positive relationship. Itmeans that with a high commitment to encourage the performance of officialsPemko Lhokseumawe.Keywords:Participation budget, personnel performance,commitment and job relevant information
PENGARUH KESULITAN ANGGARAN TERHADAP KINERJA MANAJERIAL SEKTOR PUBLIK DAN PARTISIPASI PENGANGGARAN SEBAGAI VARIABEL MODERASI Yusri Hazmi; Zuarni '
PEKBIS Vol 4, No 3 (2012)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.856 KB) | DOI: 10.31258/pekbis.4.3.173-179

Abstract

Good governance can be defined as an organization responsible for themanagement of development by promoting the principles of democracy, efficient,efetifitas and prevention of corruption both political and administrative, run fiscaldiscipline and creating legal and political framework for the growth of businessactivities.This study aimed to determine the effect of budget difficulties on theperformance of public sector managerial, budgetary participation as a moderatingvariable. This study took the object at 5 universities in the province of Aceh. Thecollege is Kuala University, IAIN Ar-Raniry, University of Serambi Mekkah,University Muhammadiyah and the University Abulyatama. Based on the analysis,this study proves that participation in budget preparation and significant positiveeffect on managerial performance. Overall shown by the results significance valueless than 0.05. The higher participation budgeting in an organization, the highermanagerial performance. Similarly, the higher the budget will lower the level ofdifficulty on managerial performance. However, with the participation ofpengangaran as moderating variables have affected the relationship between theperformances of the budget difficulties. Variable active participation of budgeting andmanagerial performance boost.The results of this study as well as support the aimsof the budget will reduce the difficulty of managerial performance. However, with theactive participation of budgeting influence performance improvement.Keywords: Difficulty budget, budgetary participation and managerial performance.
PENGARUH PENGETAHUAN ANGGOTA DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH DENGAN VARIABEL MODERATOR PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK Faisal '; Yusri Hazmi; Ali Imran; Aryati '
PEKBIS Vol 6, No 1 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.296 KB) | DOI: 10.31258/pekbis.6.1.46-54

Abstract

Penelitian ini meneliti tetang pengaruh pengetahuan dewan tentang anggaranterhadap pengawasan keuangan daerah dengan variabel moderator partisipasimasyarakat dan transparansi kebijakan publik. Dalam penelitian ini, metodepegumpulan data yang digunakan adalah dengan melakukan survey terhadapseluruh populasi penelitian yang berada di DPRK Aceh Timur, Langsa dan AcehTamiang. Kemudian yang menjadi unit analisis adalah anggota dewan yangmembidangi komisi anggaran. Metode pengumpulan data yang dilakukan denganmenggunakan kuosioner yang kemudian dianalisis menggunakan regresi berganda.Hasil pengujian menunjukkan bahwa ; pertama, pengetahuan dewan tentanganggaran berpengaruh positif terhadap pengawasan keuangan daerah, keduainteraksi pengetahuan dewan tentang anggaran dan partisipasi masyarakatberpengaruh positif terhadap pengawasan keuangan daerah, dan ketiga interaksiantara pengetahuan dewan tentang anggaran dan transparansi kebijakan publikberpengaruh positif terhadap pengawasan keuangan daerah.Kata kunci :Pengawasan keuangan daerah (APBD), pengetahuan dewan tentanganggaran, partisipasi masyarakat, transparansi kebijakan publik.
Baitul Maal learning organization in producing quality zakat accounting information Marjulin, Marjulin; Hazmi, Yusri; Hilmi, Hilmi; Zulkarnain, Teuku; Busra, Busra
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232225

Abstract

This study aims to provide a basic understanding of the importance of organizational learning in producing quality zakat accounting information in Baitul Mal in Aceh. The methods used in this study are descriptive methods and explanatory research methods, and data will be collected by distributing questionnaires to zakat managers. who are members of the Baitul Mal institution. The data will be processed using a statistical tool, namely Partial Least Square (PLS) based on covariates. The results of this study prove that continuous organizational learning has an impact on the quality of information produced, this can be seen from the hypothesis test which shows that the organizational learning variable produces a number of 2.293 which is greater than the critical 1.65. Since the value of arithmetic is greater than critical, then at an error rate of 5% it is decided to reject Ho. So based on the test results, it can be concluded that organizational learning has a significant effect on the quality of zakat accounting information in Baitul Mal Aceh. So that the more frequent holding of training activities, seminars and symposia as well as opportunities to continue formal education for zakat managers will affect the quality of zakat management financial statements so that the reports produced contain accurate, timely, relevant and complete information, which can be useful in decision making.
Co-Authors Ali Imran Aryati ' Busra Busra, Busra Faisal ' Hilmi Hilmi Marjulin Marjulin Teuku Zulkarnain Zuarni '