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PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Riha Dedi Priantana; Ade Yustian
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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This study aims to provide empirical evidence about the effect of managerial ownership, institutional ownership, audit committee, board size, composition of the board of commissioners on the disclosure of corporate social responsibility (CSR).This research was conducted at financial companies listed in Indonesia Stock Exchange (BEI). The population of this research is all financial firms in the periods 2007-2008. Sampling was done by using purposive sampling techniques, the company that fulfilled the criteria that is revealed in the annual report and CSR GCG structure during the years of observation in the financial statements. Data collection was done by searching selected company annual report into the sample.The type of data used are secondary data. The data used is the annual report for the years 2007-2008 obtained from the Indonesian Capital Market Directory (ICMD) and the Capital Market Reference Center (PRPM). The data analysis was conducted using the help of software (software) Courses Statistics Package for Social Science (SPSS) version 17.0.The results showed that the independent variables showed individual test managerial ownership negatively affect the disclosure of CSR with a significance level of 0.008. Institutional ownership has no significant effect of CSR disclosure. The audit committee had no significant impact of CSR disclosure. The size of the board of commissioners have a significant effect on the disclosure of CSR with a significance level of 0,000. The composition of the board of commissioners have a significant effect on the disclosure of CSR with a significance level of 0.044. Test results with the same independent variables showed a significant effect partially because not all significant variables, only variables and managerial ownership, the audit committee, board size and composition of the board of commissioners who have a significant effect on the disclosure of CSR, while institutional ownership has no effect on the level of CSR disclosure significance 0.252. Keywords: CSR, Managerial Ownership, Institutional Ownership, Audit Committee, the size of the Board of Commissioners, the composition of the Board of Commissioners.

PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, DAN PELATIHAN PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KOTA BANDA ACEH Siti Ghaida Afifah; Said Muniruddin; Riha Dedi Priantana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This research aims to examine the impact of the application from Regional Financial Arangement Information System (SIPKD),and financial management training to financial reports quality of Banda Aceh City regional work unit (SKPD). Method of collecting data, used a questionnaire technique. The samples number are 78 employees who prepare financial statements at SKPD in Banda Aceh City. Using purposive sampling method, the respondents were selected. This research applies a quantitative analysis method with this calculation process assisted by the Statistical Product and Service Solutions (SPSS) application program. The outputs obtained are, the application from Regional Financial Arangement Information System (SIPKD) had a effect but is not significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD), whereas financial management training had a significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD) financial statements

Analisis Penerapan Akuntansi Pertanggungjawaban Pada Grand Nanggroe Hotel di Aceh Vidia Isma Ulya; Indayani Indayani; Riha Dedi Priantana
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to analyze how responsibility accounting is applied to the Grand Nanggroe Hotel with 4 elements of responsibility accounting, namely responsibility assignment, performance measurement standards, performance evaluation and reward systems. This study uses primary data and secondary data with documentation and interview data collection methods. The data analysis technique used in this research is descriptive statistics.The results showed that Grand Nanggroe Hotel implemented a responsible accounting system, but the performance of Grand Nanggroe Hotel in general was still ineffective because there were still realizations that did not match the budget.

DETERMINAN PERUBAHAN ANGGARAN BELANJA DAERAH Fadhlon Ramadhan; Syukry Abdullah; Syukur Selamat Karo-karo; Riha Dedi Priantana
Jurnal Ekonomi dan Pembangunan Vol 12, No 2 (2021): JURNAL EKONOMI DAN PEMBANGUNAN
Publisher : Bappeda Provinsi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jep.v12i2.733

Tujuan penelitian ini adalah untuk menguji pengaruh perubahan anggaran pendapatan asli daerah (PAD), dana perimbangan (DP), dan sisa anggaran (SiLPA) terhadap perubahan anggaran belanja (PAB) pada pemerintah daerah. Data sekunder yang digunakan bersumber dari dokumen peraturan derah tentang perubahan Anggaran Pendapatan dan Belanja Daerah (APBD) di Indonesia yang diperoleh melalui internet untuk tahun anggaran 2013. Populasi dalam penelitian ini adalah seluruh kabupaten/kota dengan sampel sebanyak 70 pemerintah daerah, yang dipilih secara purposive dengan pencarian di Google. Pengujian hipotesis menggunakan model regresi linear berganda. Hasil analisis menunjukkan bahwa PAD, DP, dan SiLPA secara sendiri-sendiri dan bersama-sama berpengaruh terhadap perubahan anggaran belanja daerah. Implikasi terhadap riset berikutnya adalah perlunya dilakukan analisis mendalam tentang kebijakan perubahan anggaran belanja yang dikaitkan dengan anggaran pendapatan awal dan SiLPA karena adanya kecenderungan terjadi moral hazard dalam proses penentuan prioritas belanja daerah pada pejabat daerah.

Analisis Penerapan Akuntansi Pertanggungjawaban Pada Grand Nanggroe Hotel di Aceh Vidia Isma Ulya; Indayani Indayani; Riha Dedi Priantana
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to analyze how responsibility accounting is applied to the Grand Nanggroe Hotel with 4 elements of responsibility accounting, namely responsibility assignment, performance measurement standards, performance evaluation and reward systems. This study uses primary data and secondary data with documentation and interview data collection methods. The data analysis technique used in this research is descriptive statistics.The results showed that Grand Nanggroe Hotel implemented a responsible accounting system, but the performance of Grand Nanggroe Hotel in general was still ineffective because there were still realizations that did not match the budget.

ANALISIS KESUKSESAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BERDASARKAN MODEL DELONE DAN MCLEAN 2003 (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA LANGSA) Wahyu Gustyari; Riha Dedi Priantana; Devi Satria Saputra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20218

The purpose of this study was to analyze the SIMDA application using Delone and Mclean (2003) theory. The variables in the Delone and Mclean (2003) model are system quality, information quality, service quality, and intention to use in user satisfaction. The population in this study were all Regional Work Units (SKPD) in the Langsa City area of Aceh. The sampling technique of this study used non-probability sampling. Respondents who became the object of this study were the parties most responsible for the SIMDA so that 76 respondents. Data analysis using multiple linear regression with SPSS 21. The results of this study indicate that (1) system quality, information quality, service quality, and user interest simultaneously affect user satisfaction, (2) system quality partially affects user satisfaction, (3) information quality partially affects user satisfaction, (4) service quality partially affects user satisfaction, (5) user interest partially affects user satisfaction. The results indicate that the SIMDA application is quite successful.

How Does Research in Sticky Cost Develop? A Review of Major Themes Riha Dedi Priantana; Sayuthi Sayuthi
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Objective – This research aims to review the development of sticky cost research up until the last few decades. In general, sticky cost research has developed from one area, the existence of sticky costs, into two areas, namely determinants of sticky costs and the consequences of sticky costs. Design/methodology – Literature review was conducted to describe sticky cost research. The sticky costs’ existence is more intended to ascertain whether sticky costs occur or not, while determinant research is more focused on analyzing the factors that cause sticky costs. The consequence research aims to investigate the impact of sticky costs. This consequence research has touched on research issues in financial accounting, such as earnings predictions, abnormal price predictions.Results – Sticky cost research has experienced significant development, not only related to three areas but also the issues of each one, such as cost management accounting, including other studies in the area of corporate strategy and financial issues. Sticky cost research itself is predicted to be one of the interesting research topics in accounting for the next decades.Limitation/Suggestion - This study focuses on sticky cost research in relation with original research of sticky cost, and particularly conducted in developed countries, such as Unites States, English, and Australia. Forthcoming research would also consider any other countries about how sticky research is being progressed hence it may add knowledge of sticky cost research in overall.

Corporate Factors Influencing Holding Period of Stock: An Analysis of Market Capitalization Threshold Rizki Putri Nurita Fonna; Yossi Diantimala; Riha Dedi Priantana
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30592

Objective – This study examines the effect of corporate factors on holding period of common stock. The main corporate factors tested are information asymmetry, firm value, earnings per share, and other corporate factors– profitability, company size, leverage, and liquidity–are selected as control variables.Design/methodology – The samples consist of 876 observations of companies listed on the Indonesia Stock Exchange for 2017-2020. Samples were grouped using the threshold method based on their market capitalization to capture the different impacts based on certain conditions. To examine the hypotheses, we employed multivariate analysis with the threshold method.Results – The results show that market capitalization contributes to determining the corporate factors' effect on the holding period of stock. Simultaneously, corporate factors affect significantly the holding period of stock. The increases in firm value, earnings per share, profitability, leverage, and corporate size extend the holding period. However, the emergence of information asymmetry precisely motivates investors to accelerate the holding period.Research limitations/implications – This research did not consider the impact of the Covid 19 pandemic on data even it used data for 2020 (at the onset of pandemic). For future reseach, we suggest to consider the issue of the Covid 19 pandemic in examining the effect of corporate factors on holding period of stock.Novelty/Originality – This study differentiates the samples based on their capitalization value as the novelty. Previous research did not classify the sample based on its capitalization value so large-value stocks are treated the same as small-value stocks. Actually, investors treat these three groups of stocks in different ways

Pengaruh Kompetensi, Akuntabilitas, dan Peran Pendamping Terhadap Efektifitas Dana Desa Kabupaten Simeulue Ludiharto Ludiharto; Aliamin Aliamin; Riha Dedi Priantana
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.50434

Tujuan dari penelitian untuk menguji kompetensi, akuntabilitas dan peran pendamping desa berpengaruh positif terhadap efektifitas pengelolaan dana Desa di Kabupaten Simeulue. Peneliti mengambil responden 203 orang dengan teknik sampel menggunakan rumus Slovin. Data dianalisis dengan menggunakan IBM SPSS Statistics 23. Hasil penelitian menunjukkan bahwa kompetensi berpengaruh signifikan terhadap efektifitas pengelolaan dana desa. Akuntabilitas juga berpengaruh signifikan terhadap efektifitas pengelolaan dana desa. Sedangkan uji pendamping desa juga mempunyai pengaruh signifikan terhadap efektifitas pengelolaan dana desa. Maka uji statistik secara parsial yang dilakukan dalam penelitian ini dapat disimpulkan bahwa Ha1, Ha2 dan Ha3 diterima.Kata Kunci: Kompetensi, Akuntabilitas; Peran Pendamping Desa; Efektifitas Pengelolaan Dana Desa.

Implementasi Sistem Pengendalian Internal dalam Upaya Mewujudkan Good Governance pada Lembaga Layanan Pendidikan Tinggi Riantari Maharani; Fazli Syam BZ; Riha Dedi Priantana
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.5311

The study aims to test the effect of the performance of the internal supervision unit, organizational culture, and organizational commitment toward the internal control system implementation for the implementation of good governance at the higher education service institution. Data analysis techniques using path analysis using data obtained from the distribution of questionnaires in 150 respondents. The results showed that the implementation of the internal control system in an effort to realize good governance was influenced by the performance of the internal supervision unit, organizational culture, and organizational commitment. The performance of the internal supervision unit has a very high influence on the implementation of the internal control system so that it is able to realize good governance in Higher Education Service Institutions.

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