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All Journal AKUNTABILITAS Journal of Accounting Research, Organization and Economics (JAROE)
Gamal Batara
Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences

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Pengaruh Sistem Pelaporan Keuangan, Pendidikan dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Muhammad Randa Maulid; Linda Linda; Gamal Batara; Raida Fuadi
Akuntabilitas Vol 15, No 1 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i1.25056

Abstract

This study aims to analyze the effect of the use of SIMDA – local government management information system, government staff education level, and work experience on the quality of local government financial reports at SKPK (Working Units) in Aceh Jaya District. The population in this study is the ASN (Civil Servants) at SKPK (working units) in Aceh Jaya District, which consists of 43 SKPK. Samples consist of the Head of Finance Division and one of his/her staff from each SKPK. This study found the use of SIMDA and government staff education level do not affect the quality of financial report, while work experience affects the quality of financial report. They face many obstacles on using SIMDA and addition, only 39% of respondents have accounting education background. This shows that the work experience of ASN Aceh Jaya regency is very helpful in improving the quality of financial reports
What Determines Budget Absorption in Local Government? Evidence from Aceh Province, Indonesia Shebrina Amellya; Jalaluddin Jalaluddin; Gamal Batara
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.29479

Abstract

Objective –This research aims to examine the factors affecting budget absorption in a local government taking the context of Aceh Province, Indonesia, which consistently falls below 100 percent from 2018 to 2020. This indicates that the level of budget absorption has not yet reached the targeted achievement, highlighting the need to investigate factors affecting effective utilization of allocated funds within Aceh province.Design/Methodology –We use a group analysis unit consisted of 23 districts/cities in Aceh Province and collect data from 2018 to 2020. This research uses a time horizon, in panel data form, which is a combination of time series and cross section data. We use census method where the entire study population is observed. We collect data from secondary data sources; Indonesia Central Agency on Statistics (BPS), local government financial reports (LKPD), and local government budget (APBD).Results –The result shows that the remaining budget for of previous year, the size of the local government, and the timing of budgeting had an effect on budget absorption in district/city governments in Aceh Province. Thus, it is very important for local government to control these variables in order to increase the absorption level of the budget.Research limitations/implications –The findings of this study have important implications for government, as they suggest that government should control the influencing variables, especially the remaining budget of the previous year and the budgeting timing, in order to increase the absorption level of the budget.Novelty/Originality –This study uses census method where the entire study population is observed. Previous studies used samples to represent study population.
What Determines Budget Absorption in Local Government? Evidence from Aceh Province, Indonesia Shebrina Amellya; Jalaluddin Jalaluddin; Gamal Batara
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.29479

Abstract

Objective –This research aims to examine the factors affecting budget absorption in a local government taking the context of Aceh Province, Indonesia, which consistently falls below 100 percent from 2018 to 2020. This indicates that the level of budget absorption has not yet reached the targeted achievement, highlighting the need to investigate factors affecting effective utilization of allocated funds within Aceh province.Design/Methodology –We use a group analysis unit consisted of 23 districts/cities in Aceh Province and collect data from 2018 to 2020. This research uses a time horizon, in panel data form, which is a combination of time series and cross section data. We use census method where the entire study population is observed. We collect data from secondary data sources; Indonesia Central Agency on Statistics (BPS), local government financial reports (LKPD), and local government budget (APBD).Results –The result shows that the remaining budget for of previous year, the size of the local government, and the timing of budgeting had an effect on budget absorption in district/city governments in Aceh Province. Thus, it is very important for local government to control these variables in order to increase the absorption level of the budget.Research limitations/implications –The findings of this study have important implications for government, as they suggest that government should control the influencing variables, especially the remaining budget of the previous year and the budgeting timing, in order to increase the absorption level of the budget.Novelty/Originality –This study uses census method where the entire study population is observed. Previous studies used samples to represent study population.
Co-Authors Hisanah Humaira Jalaluddin Jalaluddin Jalaluddin Jalaluddin Linda Linda Muhammad Randa Maulid Raida Fuadi Shebrina Amellya