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All Journal AKUNTABILITAS MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen & Keuangan JMM (Jurnal Masyarakat Mandiri) Martabe : Jurnal Pengabdian Kepada Masyarakat BULETIN AL-RIBAATH Jurnal Samudra Ekonomi dan Bisnis Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Akuntansi dan Governance Global Science Society International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Mahseer : Jurnal Ilmu-ilmu Perairan dan Perikanan Jurnal Transformasi Administrasi Optimal: Jurnal Ekonomi dan Manajemen Transformasi: Journal of Economics and Business Management Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen Riset Inovasi Jurnal Pengabdian Masyarakat Bangsa Depik Jurnal Ilmu-Ilmu Perairan, Pesisir dan Perikanan Journal of Management and Social Sciences Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal GAMMA-PI Riset Akuntansi dan Keuangan Indonesia Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan Proceeding Of International Conference On Education, Society And Humanity Jurnal Perikanan J-CEKI
Afrah Junita
Akuntansi, Fakultas Ekonomi, Universitas Samudra
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BUKTI EMPIRIS TENTANG PENGARUH BUDGET RATCHETING TERHADAP HUBUNGAN ANTARA PENDAPATAN SENDIRI DAN BELANJA DAERAH PADA KABUPATEN/KOTA DI ACEH Abdullah, Syukriy; Junita, Afrah
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.850

Abstract

This paper examines the effect of own revenues to expenditures and the effect ofbudget ratcheting as moderating variable in local government budgets. Using data from23 (twenty three) districts/cities in Aceh we find the own revenues have effect on localexpenditure and budget ratcheting may moderate the relationship between the ownrevenues and local expenditure.Keywords: Aceh agency problems, budgeting, budget ratcheting, city, fiscaldecentralization, local expenditure, local government, own revenue, regency.
PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA Junita, Afrah; Abdullah, Syukriy
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.805 KB) | DOI: 10.24912/ja.v20i3.10

Abstract

The purpose of this study was to examine the effect of fiscal pressure (fiscal stress) and the size of the legislature (Legislature size) to change the budget at the district and city in North Sumatra. Results obtained from the model predictions showed that statistically, fiscal pressures negatively affect regional budget changes, while the magnitude of the effect is the opposite legislature. These results suggest that changes in the budget is very important in responding to the magnitude of the reception and the number of board members reflect the interests that must be accommodated in the adjustment state budget.
Faktor-Faktor yang Mempengaruhi Perubahan Anggaran pada Pemerintahan Daerah Afrah Junita
Jurnal Manajemen dan Keuangan Vol 4 No 2 (2015): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.784 KB)

Abstract

Dalam budgeting process, perubahan anggaran (rebudgeting) merupakan hal yang lazim terjadi dan merupakan faktor penting di pemerintahan daerah (Forrester & Mullins, 1992). Sebagai kelanjutan dari proses anggaran, rebudgeting harus menjadi sarana dimana pemerintah dapat memenuhi tujuan yang bervariasi dan bahkan bertentangan dengan penganggaran, termasuk kontinuitas dan kontrol, perubahan dan akuntabilitas, dan fleksibilitas serta prediktabilitas (Wildavsky, 1988). Rebudgeting merupakan komponen integral dari keseluruhan proses anggaran, yang diambil dari anggaran asli dengan tujuan untuk melakukan perbaikan untuk meningkatkan anggaran asli (Rubin, 1990). Penyesuaian APBD dengan perkembangan dan/atau perubahan keadaan, dibahas bersama antara DPRD dengan pemerintah daerah dalam rangka penyusunan prakiraan perubahan atas APBD tahun anggaran yang bersangkutan
PARLIAMENT OVERSIGHT ON LOCAL GOVERNMENT FINANCIAL MANAGEMENT: An Empirical Evidence Abdullah, Syukriy; Junita, Afrah; Reza, Mirza Khairul; Mautia, Tuti
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

Abstract

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.
Kajian Kepatuhan Pemerintah Daerah atas Peraturan Perundang-undangan dalam Pengelolaan Keuangan Daerah di Aceh (Studi Kasus pada Dinas Kesehatan) Dewi Rosa Indah; Syukriy Abdullah; Afrah Junita; Heru Fahlevi
Jurnal Manajemen dan Keuangan Vol 6 No 1 (2017): JURNAL MANAJEMEN dan KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.473 KB)

Abstract

Tujuan penelitian ini untuk mengidentifikasi permasalahan yang dihadapi oleh pemerintah daerah dalam mematuhi peraturan perundang-undangan terkait alokasi minimal untuk sektor kesehatan. Metode yang digunakan pada penelitian ini yaitu analisis deskriptif yang mengumpulkan data melalui kuesioner, focus group discussion (FGD) dan wawancara yang melibatkan tim anggaran dalam periode waktu April-Juni 2016. Lokasi Penelitian yaitu di Dinas kesehatan di 7 Pemda diantaranya Kota Langsa, Kab. Aceh Timur, Kab. Aceh Tengah, Kab. Gayo Lues, Kab. Aceh Tenggara dan Kab. Aceh Besar. Hasil penelitian menunjukan bahwa pemerintah daerah telah mematuhi peraturan alokasi dan defisit maksimal pada saat penyusunan APBD walaupun tidak mudah. Efisiensi, efektivitas dan manfaat program/kegiatan yang diusulkan dapat dipertanyakan karena terdapat perbedaan kapasitas, permasalahan, sarana/prasarana,dan kebutuhan anggaran dinas pendidikan terkait dengan alokasi minimal tersebut.
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

Abstract

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
BUKTI EMPIRIS TENTANG PENGARUH BUDGET RATCHETING TERHADAP HUBUNGAN ANTARA PENDAPATAN SENDIRI DAN BELANJA DAERAH PADA KABUPATEN/KOTA DI ACEH Syukriy Abdullah; Afrah Junita
Modus Vol. 28 No. 2 (2016): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.850

Abstract

This paper examines the effect of own revenues to expenditures and the effect ofbudget ratcheting as moderating variable in local government budgets. Using data from23 (twenty three) districts/cities in Aceh we find the own revenues have effect on localexpenditure and budget ratcheting may moderate the relationship between the ownrevenues and local expenditure.Keywords: Aceh agency problems, budgeting, budget ratcheting, city, fiscaldecentralization, local expenditure, local government, own revenue, regency.
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

Abstract

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.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PARTISIPASI MASYARAKAT DAN PERILAKU KEPEMIMPINAN TERHADAP PENGELOLAAN DANA DESA DENGAN KOMITMEN PADA TUJUAN SEBAGAI VARIABEL MODERASI Firhan Baihaqi Harahap; Afrah Junita; Tuti Meutia
Jurnal Samudra Ekonomika Vol 4 No 2 (2020)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v4i2.2913

Abstract

This study was conducted to determine the effect of human resources, community participation, and leader behavior on village fund management with a commitment to objectives as moderation variables. The sample selection in this study used the purposive sampling method. The number of samples used was 54 respondents. The data obtained were analyzed using the Partial Least Square (PLS) analysis technique. The equation models analyzed are the outer model, inner model, and hypothesis testing. The results of this study show that: (1) Human Resources Quality (KSDM) has no significant effect on Village Fund Management (2) Community Participation (PM) has a significant effect on Management Village Funds (3) Leadership Behavior (PM) has a significant effect on Village Fund management (4) Commitment to goals (KPT) has a significant effect on Village Fund Management (5) Quality of Human Resources (KSDM) in Moderation with Commitment to goals has no significant effect Village Fund Management (6) Community Participation (PM) in Moderation with Commitment to goals does not have a significant effect on Village Fund Management (7) Leader Behavior in Moderation with Commitment to goals has no significant effect on Village Fund Management.
Perancangan Destinasi Branding Desa Wisata Pusong Kapal Kecamatan Seruway Kabupaten Aceh Tamiang Puji Wahyuningsih; Puti Andiny; Rahmi Meutia; Afrah Junita
Jurnal Buletin Al-Ribaath Vol 19, No 1 (2022): Buletin Al-Ribaath
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/br.v19i1.4015

Abstract

Desa Pusong Kapal yang terletak di Kecamatan Seruway merupakan sebuah desa wisata pelestarian dan konservasi spesies tuntong yang saat ini mengalami penurunan populasi dan hampir punah diakibatkan kerusakan ekosistem mangrove yang menjadi habitatnya.  Untuk mendukung usaha pelestarian ini maka didirikan sebuah rumah informasi yang dijadikan sebagai sarana untuk memperoleh informasi tentang segala hal yang terkait dengan konservasi tuntong dan sebagai wadah untuk meneliti lebih jauh tentang spesies yang hampir punah ini. Namun permasalahan yang terjadi adalah, cakupan rumah informasi hanya sebatas pengunjung ke desa wisata Pusong Kapal, sehingga informasi tentang pelestarian tuntong masih sangat terbatas diketahui oleh masyarakat umum.  Tujuan Pengabdian Kepada Masyarakat adalah untuk membantu Pengelola Wisata (Yayasan Sukacita Lestari Indonesia dan kelompok sadar wisata (Pokdarwis) dalam merancang  destinasi branding dalam rangka meningkatkan citra atau image Desa Pusong Kapal oleh masyarakat luas, sehingga masyarakat dapat mengakses dan mengetahui informasi mengenai desa wisata Pusong Kapal. Kegiatan yang dilakukan pada program pengabdian ini meliputi pembuatan video promosi wisata, website, brosur paket wisata, dan logo wisata serta pelatihan tentang pengelolaan website tersebut. Melalui media tersebut, promosi pariwisata dapat diinformasikan lebih cepat dan mudah serta mampu menjangkau masyarakat yang lebih luas, sehingga diharapkan dapat meningkatkan jumlah pengunjung dan peningkatan pendapatan asli daerah. 
Co-Authors Ade Sabila Adnan Achmad Agus Putra AS Agustina Nurul Fajriah Aina Maghfirah Al Miftahul Husna Aldi Septian Putra Aldi Suransyah Amelia Andiny, Puti Andre Revaldo Ardiana, Nova Armita Aryanti, Desi Asnita Juliana Tampubolon Azhar Maksum Azhar, Iqlima Cut Dessina Dea Selvani Desi Aryanti Dessina, Cut Detia Octora Shenia Dewi Rosa Indah Diki Wahyudi Ellidar Ellidar Endryeni M Ersalina Fairus Fairus, Fairus Fairus, Fairus Fazarila Fazarila Fevi Prastika Dewi Firhan Baihaqi Harahap Ghina Adhha Haura Hasby Hasby Haura, Ghina Adhha Heru Fahlevi Hidayana, Hidayana Ilham Safari Imelda Husna Indah Putri Indriani Inge Tasya Lonita Iqlima Azhar Iqlima Azhar Isma, Muhammad Fauzan Junita Safitri Kesuma Puja Lestari Kiki Halida Batubara Kinanti Purnama Pasaribu Lubis, Nasrul Kahfi Lubis, Nasrul Kahfi Maghfira Yumna Zalia Mahariyani Malisa Malisa Masnul, Mazli Wardhani Maulia Safrina Mautia, Tuti Mayang Murni Meutia, Rita Mirza Khairul Reza Muhammad andriansyah Muhammad Fauzan Isma Muhammad Jamil Muhammad Ridla Muhammad Ridla Muhammad Ridla Muhammad Salman Muhammad Salman Nadiatul Aqsa Nasrul Kahfi Nasrul Kahfi Lubis Nasution, Nurul Izza Navia, Zidni Ilman Novia Veronika Nur Ainun Nuriansyah Putra Nursamsu Nursamsu Nursamsu Nursamsu Nurul Arifin Nurul Izza Nasution Puteri, Makhfirah Puti Andiny Puti Andiny Putri Ratu Ayu Siahaan Puty Andiny Qori Vebriani Rahmad Tantawi Rahmad Tantawi Rahmi Meutia Rahmi Meutia Ramadani, Indah ramadhan, tiara Rambis Kelia Lestari Br. Karosekali Karosekali Reiky Andika Reza Aulia Hasibuan Reza, Mirza Khairul Rina Bukit Riny Chandra Rizkina Rozalina Rozalina Rozalina, Rozalina Rozalina Ruhmana Syakinah Salman Salman Saputra, Aldi Sari, Virta Silva Humaira Silvia Frastika Khan Sintiani Sintiani Siti Aisya Sri Ertina Suci Wulandari Suransyah, Aldi Suroso, Serli Safitri Syawaluddin Syawaluddin SYUKRIY ABDULLAH Syukriy Abdullah Syukriy Abdullah Teuku Muhamad Nuzul Akmal Tuti Mautia Tuti Meutia Umi Sefiana Barokatul Aulia Wahyuningsih, Puji Zufri Zulyatami Lestari