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All Journal Jurnal Kajian Akuntansi AFRE Accounting Financial Review
Ridwan Ibrahim
Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala
Economics, Econometrics & Finance

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Efisiensi Belanja Modal Pemerintah Daerah: Studi Pada Kabupaten/Kota di Provinsi Aceh Cut Putri Silphia Chandra; Darwanis Darwanis; Ridwan Ibrahim
AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i2.8037

Abstract

Based on District/City Regional Government Financial Reports (LKPD) in Aceh, absorption of capital expenditures is still low compared to the previously set budget. In fact, the percentage of capital expenditure is very small compared to the total regional expenditure in each region. This study aims to determine the efficiency level of capital expenditures based on Data Envelopment Analysis (DEA) and Regional Financial Efficiency Ratios (RFER) in districts/cities in Aceh Province for the 2016 until 2019. Research input variables are capital expenditures and the research output variables are local revenue, investment, and economic growth. The research population is all districts/cities in Aceh province. The analytical method used is DEA with the help of DEAP software version 2.1 and RFER according to the Ministry of Home Affairs No.690,900,327 (1996). The results show that the efficiency level of capital expenditure in districts/cities in Aceh Province for the 2016-2019 period is better using the RFER calculation than using the DEA method. This study concludes that the use of capital expenditures in districts/cities in Aceh Province is quite efficient, so it is necessary to improve the quality of regional capital expenditure management that can encourage an increase in own source income, investment, and economic growth.DOI: https://doi.org/10.26905/afr.v5i.8037 
Fraud Pemerintah Aceh: Apa Penyebabnya? Fariz Munadi; Darwanis Darwanis; Ridwan Ibrahim; Fifi Yusmita
Jurnal Kajian Akuntansi Vol 6, No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.6959

Abstract

AbstractThe purpose of this research is to find out and also analyze the tendency for fraud to occur in the government sector, the tendency for fraud to occur will be carried out by testing and analyzing the driving force of internal control, then enforcement of regulations, as well as the suitability of compensation for fraud. . This research is in the form of associative with causality type to determine the relationship between variables and how much is the dependence of the dependent variable on the independent The population in this study is all APIP (Government Internal Supervisory Apparatus) in Aceh Province, totaling 53 auditors who will all be research units (census technique) The method of analysis used multiple linear regression analysis. The sampling method used the census method where the entire population in this study was used as the research sample. The results showed that internal control, enforcement of regulations, and suitability of compensation had an effect on fraud. Abstrak Tujuan dari dilakukannya penelitian ini adalah untuk mengetahui serta juga menganalisis terkait adanya kecenderungan untuk terjadinya fraud di dalam sektor pemerintahan, kecenderungan terjadinya fraud tersebut akan dilakukan dengan cara menguji dan melakukan analisis pengerah dari pengendalian internal, kemudian penegakan peraturan, serta juga kesesuaian kompensasi terhadap tindak fraud. Penelitian ini berbentuk asosiatif dengan tipe kausalitas untuk mengetahui hubungan diantara variabel serta sebesar apa ketergantungan dari variabel dependen dengan independen Populasi didalam penelitian ini adalah seluruh APIP (Aparat Pengawas Internal Pemerintah) yang berada di Provinsi Aceh yang berjumlah 53 orang auditor akan seluruhnya menjadi unit penelitian (teknik sensus) Metode analisis menggunakan analisis regresi linier berganda. Metode penarikan sampel menggunakan metode sensus dimana seluruh populasi dalam penelitian ini dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa pengendalian internal, penegakan peraturan, dan kesesuaian kompensasi berpengaruh terhadap fraud.
Co-Authors Cut Putri Silphia Chandra Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Fariz Munadi Fifi Yusmita