Dr. Darwanis, S.E., M.Si.Ak., CA
Tentang Saya (About Me)
Dr. Darwanis, SE, M.Si. Ak is a Lecturer at Accounting Departement. Expert in Managerial Accounting and Governmental / Public Sector Accounting. I was graduated in Accounting Department from Syiah Kuala University, Banda Aceh. I started working for Syiah Kuala University from 1995 to present. I finished my master degree in 1999 at accounting of Padjadjaran University Bandung. The Doctor degree was finished in 2005 at accounting of Padjadjaran University Bandung. I am a member of IAI (Institute of Indonesia Chartered Accountans)
darwanis.fe@usk.ac.id
dws_am@yahoo.com
Publikasi (Publications)
Jurnal (Journals)
Fariz Munadi, Darwanis Darwanis, Ridwan Ibrahim, Fifi Yusmita, 2022, Fraud Pemerintah Aceh: Apa Penyebabnya?, Fraud Pemerintah Aceh: Apa Penyebabnya?, Vo 6 N, 244-262, e2579-9991, p2579-9975.
Maya Maulida, Darwanis, Yossi Diantimala, 2021, Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia, Journal of Accounting Research, Organization and Economics (JAROE), Vol 4 , 127-139, 2621-1041.
Muhammad Geubrika Ruzan, Darwanis, Syukriy Abdullah, 2021, City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia, Journal of Accounting Research, Organization and Economics (JAROE), Vol 4 , 308-315, 2621-1041.
Sakirin, Darwanis, Syukriy Abdullah, 2021, Do Tax Knowledge, Level of Trust, and Religiosity Determine Compliance to Pay Property Tax?, Journal of Accounting Research, Organization and Economics (JAROE), Vol 4 , 67-75, 2621-1041.
Muhammad Arfan, Darwanis, Johan Wahyudi Rafles, 2021, Kualitas Pemeriksaan Auditor Internal Pemerintah: Studi Inspektorat Kabupaten dan Kota di Aceh, Media Riset Akuntansi, Auditing & Informasi, Vol 21, 17-34, 2442 - 9708.
Nourmaliza, Darwanis, Muhammad Arfan, 2020, The Effect of Human Resource Competency, Internal Control System, and Accounting Information System on Regional Asset Management (Study at the West Aceh District’s Government Working Unit) , IAR Journal of Business Management, Vol 1 , 231-237, 2708-5147.
Zainuddin, Darwanis, Sukriy Abdullah, 2020, The Effect of Human Resource Capacity, Internal Control and Utilization of Accounting Information Technology on Quality of Financial Statements In Aceh Jaya District, Province of Aceh, Indonesia, IAR Journal of Business Management, Vol 1 , 191-195, 2708-5147.
Salwita Herlina, Darwanis, Syukriy Abdullah, 2020, The Effect of Local Tax and Retribution on Direct Expenditure with Special Autonomy Fund as a Moderation In Districts / Cities of Aceh Province, Indonesia, , Vol 1 , 186-190, 2708-5147.
Darwanis, Bella Azzahra Suhendra Putri, 2020, What Determines Audit Quality of the Inspectorate Officials in Regional Financial Supervision?, Journal of Accounting Research, Organization and Economics (JAROE), Vol 3 , 254-272, 2621-1041.
Fadli Mustiha, Darwanis, Muslim A. Djalil, 2020, The Effect of Funding Decision And Dividend Policy on Company Value and Its Implications on Stock Return of Lq45 Companies Listed In Indonesian Stock Exchange, Global Academic Journal of Economics and Business, Vol 2 , 5-10, 2707-2584.
Said Hambali, Darwanis, Muslim A. Djalil, 2020, The Influence of Accounting Knowledge and Entrepreneurial Personality on Managerial Performance (Empirical Study on Customers of Bank Aceh, operational Headquarters, Banda Aceh, Indonesia), Cross Current International Journal of Economics, Management and Media Studies, Vol 2 , 72-79, 2663-2462.
Agung Muhammad Arighi, Darwanis, 2020, Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Desa (Studi Pada Desa Di Kabupaten Aceh Selatan), Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), Vol 5 , 172-181, 2581-1002.
Ferdi Anggriawan, Darwanis, Syukriy Abdullah, 2020, The Effect of Pure Expenditure Allocation, Budget Change, and Previous Year Remaining Budget on The Budget Absorption In The Govermental Work Unit of Banda Aceh City, Aceh Province, Indonesia, Global Academic Journal of Economics and Business, Vol 2 , 15-19, 2706-9001.
Farah Ivana, Darwanis, Muhammad Arfan, 2020, The Effect of Human Resource Competence, Internal Auditor Role, Utilization of Information Technology and Application of Financial Accounting System on Formation Value, East African Scholars Journal of Economics, Business and Management, Vol 3 , 446-449, 2617-4464.
Muhammad Rizki Alwahidi, Darwanis, 2019, Pengukuran Transparansi Keuangan Daerah Berbasis Website Pada Kabupaten/Kota Di Indonesia, Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), Vol 4 , 153-161, 2581-1002.
Eva Jumiati, Mirna Indriani, Darwanis, 2019, The Influence of Regional Revenue, Balance Funds, Special Autonomy Funds, and Economic Growth on Capital Expenditure Allocation, Journal of Accounting Research, Organization and Economics (JAROE), Vol 2 , 90-97, 2621-1041.
Esduo Ramadhano Labasido, Darwanis, 2019, Analisis Pengelolaan Aset Tetap Daerah pada Dinas Pengelolaan Keuangan Aset Daerah (DPKAD) Provinsi Aceh, Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), Vol 4 , 215-236, 2581-1002.
Nurjannah, Darwanis, Mulia Saputra, 2019, The Influence Of Profitability, Cash Flow, And Stock Returns On Equity Market Values Based On Company Life Cycle, Journal of Research in Business, Economics and Management (JRBEM), Vol 12, 2314-2321, 2395-2210.
Mursal, Darwanis, Ridwan Ibrahim, 2019, What Influences Capital Adequacy Ratio in Islamic Commercial Banks? Evidence from Indonesia, Journal of Accounting Research, Organization and Economics (JAROE), Vol 2 , 1-10, 2621-1041.
Ruhmaini, Syukriy Abdullah, Darwanis, 2018, ANALISIS SERAPAN ANGGARAN BELANJA PEMERINTAH KABUPATEN ACEH TENGAH, JURNAL PERSPEKTIF EKONOMI DARUSSALAM, Nomor , 31-43, 2502-6976.
Ilham Sahputra, Darwanis, Hasan Basri, 2018, PENGARUH PENGANGGARAN PARTISIPATIF, GAYA KEPEMIMPINAN DAN PERILAKU PENYUSUN ANGGARAN TERHADAP SLACK ANGGARAN (STUDI PADA SATUAN KERJA PERANGKAT KABUPATEN PEMERINTAH ACEH SELATAN), JURNAL PERSPEKTIF EKONOMI DARUSSALAM, Nomor , 19-30, 2502-6976.
Muhammad Amin, Muhammad. Arfan, Darwanis, Muslim. A. Djalil, 2018, The Effect of Integrity, Professionalism and Audit Knowledge on Auditor Performance in Aceh Inspectorate Office Banda Aceh, Indonesia, BRAND: Broad Research in Accounting, Negotiation, and Distribution, Vol 9, 22-28, 2067-8177.
Lita Yanti, Darwanis, Syukriy Abdullah, Muslim A. Djalil, 2018, Influence of Competence, Professional Skeptism and Audit Knowledge on Financial Decrease Detection (Study on Inspectorate Aceh), BRAND: Broad Research in Accounting, Negotiation, and Distribution, Vol 9, 13-21, 2067-8177.
Ayang Darmawan, Darwanis, 2018, Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi, Kompetensi Sumberdaya Manusia Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Skpa Provinsi Aceh, Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), Vol 3, 9-19, 2581-1002.
Maulana, Darwanis, Syukriy Abdullah, Muslim A. Djalil, 2018, Analysis of Preparation Process of Yearly Revenue and Expenditure Budget (APBA) of Aceh Development Planning Board (Bapeda), Banda Aceh, Indonesia, BRAND: Broad Research in Accounting, Negotiation, and Distribution, Vol 9 , 4-12, 2067-8177.
Reza Nanda, Darwanis, 2016, Analisis Implementasi Anggaran Berbasis Kinerja pada Pemerintah Daerah, Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1, 327-340, 2581-1002.
Tri Prastiwi, Muhammad Arfan, Darwanis, 2016, Analisis Kinerja Pemerintah Daerah Kabupaten dan Kota di Provinsi Aceh Berdasarkan Rasio Kemandirian Keuangan Daerah, Buletin Ekonomi: Jurnal Manajemen, Akuntansi dan Ekonomi Pembangunan, Vol 14, 79-84, 14102293.
Mulia Saputra, Darwanis, Sonny Maria M Hutahaean, 2016, The Effect of Financial Management Knowledge, Competence and Supervision Act of the Government’s Internal Control Officer on the Quality of Government’s Performance Accountability Report Evaluation, Academic Journal of Economic Studies , Vol. 2, 20-31, 23934913-online 24575836.
Darwanis, Mulia Saputra, Kartini, 2016, Effect of Professionalism, Competence, Knowledge of Financial Management, and Intensity Guidance Apparatus Inspectorate for Quality of Financial Statements (Study on Inspectorate Regencies/Cities in Aceh). , Broad Research in Accounting, Negotiation and Distribution, Volume, 32-40, 20678177.
Muhammad Arfan, Darwanis, Iqlima A Mnaf, 2016, The Effect of Understanding of Government Accounting Standard and Internal Control System on Quality of Financial Statement From Local Government Throught Review Process of Financial Statement by Inspectorate Agency). , Research Journal of Finance and Accounting, Volume, 96-103, ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online).
Darwanis, 2015, Analisis Anggaran Responsif Gender sebagai Percepatan Pencapaian Target MDGs, Multiparadigma, Vol 6 , , .
Darwanis, Ali Amin, Mohammad Amrullah, 2015, Pengaruh Capacity Building pada Pemahaman Prinsip Good Corporate Governance Dalam Meningkatkan Kinerja Aparatur, Jurnal Ilmiah Akuntansi dan Bisnis, Volume, 55-68, 2302-514X.
Darwanis, Ryanda Saputra, 2014, Pengaruh Belanja Modal Terhadap Pendapatan Asli Daerah dan Dampaknya Pada Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada pemerintah Daerah Kabupaten/ Kota Dprovinsi Aceh), Jurnal Dinamika Akuntansi dan Bisinis. , Volume, 79-96, 2355-9462.
Darwanis, Syukriy Abdullah, Nouval satria, 2014, Analisis Laporan Keuangan Pemerintah Aceh dan Pemerintah Kabupaten Kota di Aceh, Jurnal Akuntansi dan Bisnis Indonesia (JABI), Vol 2 , 18-36, 2337-9502.
Muhammad Arfan, Darwanis, Iis Joice Susanti Marpaung, 2014, Pengaruh Kinerja Keuangan, Kepemilikan Managerial dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia, Jurnal Akuntansi dan Bisnis Indonesia (JABI), Vol 2 , 37-49, 2337-9502.
Darwanis, Sephi Chairunnisa, 2013, Akuntabilitas Kinerja Instansi Pemerintah, Jurnal Telaah dan Riset Akuntansi (JTRA), Vol 6, 150-174, 1693-3397.
Darwanis, Dana Siswar, Arie Andina, 2013, Pengaruh Risiko Sistematis Terhadap Pengungkapan Corporate Social Responsibility Serta Dampaknya Terhadap Pertumbuhan Laba dan Koefisien Respon Laba Studi Pada Perusahaan Manufaktur Yang terdaftar di BEI, Jurnal Telaah dan Riset Akuntansi (JTRA), Vol 6 , 64-92, 1693-3397.
Sri Mulyati, Darwanis, Usman Bakar, 2011, Influence Organization Commitment and Application of SFAS No 45 to Quality of Financial Statement Non Govermental Organizations (NGoS) in Aceh Utara District, Jurnal Akuntansi dan Keuangan , Vol 1,, 153-163, 2301-4717.
Amirullah, Darwanis, M.Rizal Yahya, 2010, THE INFLUENCE OF AUDITOR’S COMPETENCE AND ORGANIZATIONAL COMMITMENT TO THE IMPLEMENTATION OF FINACIAL STATEMENT REVIEW IN ACEH INSPECTORATE, Jurnal Telaah dan Riset Akuntansi (JTRA), Vol 3 , 130-154, 1693-3397.
Darwanis, Desi Dwi Mahyani, 2009, Pengaruh Kapasitas SDM, Pemanfaatan Tehnologi Informasi Dan Pengendalian Intern Akuntansi Terhadap Keterandalan Pelaporan Keuangan Penmerintah Daerah, Jurnal Telaah dan Riset Akuntansi (JTRA), Vol 2 , 133-151, 1693-3397.
Arsyiati; Darwanis; Muslim A Djalil, 2008, Pengaruh Kualitas SDM Dalam Pengelolaan Keuangan Terhadap Kualitas Pertanggungjawaban Keuangan Penerimaan Negara Bukan Pajak Dalam Upaya Peningkatan Kinerja Instansi Pada Universitas Syiah Kuala, Jurnal Telaah dan Riset Akuntansi (JTRA), , Vol , 29-49, 1693-3397.
Prosiding (Proceedings)
Darwanis, Muhammad Arfan, Irsyadi, 2019, The Effect of Teamwork and Budget Goal Clarity on Managerial Performance That Implicates on Regional Working Unit (SKPK) Performances of Sabang Municipality, Proceeding of the First International Graduate Conference (IGC) On Innovation, Creativity, Digital, & Technopreneurship for Sustainable Development in Conjunction with The 6th Roundtable for Indonesian Entrepreneurship Educators 2018 Universitas Syiah Kuala October, 3-5, 2018 Banda Aceh, Indonesia, IGC 2018, Banda Aceh, Indonesia, 3rd–5th Oct 2018, Banda Aceh, Indonesia, EAI, , 2593-7642.
Masdiana Dewi, Fazli Syam BZ, Darwanis, 2019, Analysis of Budgetary Participation, Budget Target Clarity and Budgetary Function on SKPK Managerial Performance of Aceh Jaya District Government, Proceeding of the First International Graduate Conference (IGC) On Innovation, Creativity, Digital, & Technopreneurship for Sustainable Development in Conjunction with The 6th Roundtable for Indonesian Entrepreneurship Educators 2018 Universitas Syiah Kuala October, 3-5, 2018 Banda Aceh, Indonesia, IGC 2018, Banda Aceh, 3rd–5th Oct 2018, Banda Aceh, Indonesia, EAI, , 2593-7642.
Darwanis, 2014, Analisis Anggaran Responsif Gender Pada SKPD Pemerintah Aceh Sesuai PMK No 104/PMK02/2010, The Green Economy and Demographic Challenges for Sustainable Development, The 2nd Corporate Sustainability Conference : The green Economy and Demographic Challlenges for Sustanable Development. , Bali-Denpasar , 2-4 November , Universitas Trisakti, LPFE Universitas Trisakti, , 978-979-3634-27-2.
Darwanis, Intan Rizkia Chudri, 2012, Effect of Corporate Social Disclosure Responsibility, Size and Profitability of company Against Earning Response Coefficient : An Empirical Studies in Food and Beverages Companies Listed on the Indonesia Stock Exchange , BuildingSociety Through Science Dignity and Prosperity, , Banda Aceh, 22-24 November 2012, , , , 2089-208X.
Sry Wulandary; Darwanis, 2012, The Effect of Profitability, Net Profit Margin and Financial Leverage on Income Smoothing: An Empirical Study in Blue Chips Companies Listed on The Indonesian Stock Exchanges, BuildingSociety Through Science Dignity and Prosperity, Annual International Conference, Banda Aceh, 22-24 November 2012, Universitas Syiah Kuala, Syiah Kuala University Press, , 2089-208X.
Darwanis, 2010, Upaya Peningkatan Kualitas Informasi Keuangan Pemerintah Daerah Provinsi NAD, Regional Development in an Era of Global Innovation Economy, Malaysia-Indonesia International Conference on Economics, Management and Accounting 2010, Selangor Malaysia, 25-26 November 2010, Selangor Malaysia, Fakulti Ekonomi dan Pengurusan, , 978-983-3198-55-9.
Darwanis, 2008, Penerapan Tata Kelola dalam Penanggulangan Kemiskinan di Aceh. , From a Bitter Past Toward a Better Prospect, The 2 International Conference on Developmemnt of Aceh, Universitas Malikussaleh , , Lhokseumawe, Universitas Malissaleh Press, , 9791372208.
Buku (Books)
Darwanis, 2023, Audit Internal, Kota Bandung Jawa Barat, CV. MEDIA SAINS INDONESIA, 978-623-195-261-5.
Darwanis, 2023, Audit Publik: Pemeriksaan Entitas Publik, Purbalingga, EUREKA MEDIA AKSARA, 978-623-151-121-8 .
