Professional Summary
Prof. Dr. Heru Fahlevi is a professor in Public Sector Accounting at Accounting Department, Faculty of Economics and Business, Syiah Kuala University. He is graduated from Faculty of Economics, Syiah Kuala University (Bachelor in Accounting/ Sarjana Ekonomi), Manchester Business School - University of Manchester, the UK (M.Sc in Accounting and Finance) and German University of Administrative Sciences-Speyer (Dr.rer.pol). His research interests are governmental accounting, hospital cost management, and accounting for disasters. He teaches undergraduate and graduate students in Syiah Kuala University.
He is also serving as Editor in Chief of Jurnal Dinamika Akuntansi dan Bisnis pubished by Accounting Department, Syiah Kuala University since 2015. He has published in many national and reputable international journals. He as been appointed also as Editor in Chief for social sciences in Annual International Conference in Syiah Kuala University since 2015 until presente. Thanks to his publication record and other achievenemts, he has been selected as one of top lecturers of Faculty of Business and Economics, Syiah Kuala University in 2016.
Currently, he serving as head of accounting department at Syiah Kuala University. His research projects are development of big data analytics based cost management in hospitals and formulation of financial model for insurance scheme of government assets for natural disasters.
Following his research ID
Educational Background
2010 – 2014
S3
Die Hochschule Fur Verwaltung Swissenscheften
Akuntansi
2007 – 2008
S2
-
Akuntansi Audit/Keuangan
2000 – 2005
S1
Universitas Syiah Kuala
Akuntansi
| 1 | EXPLORING FACTORS INFLUENCING ZAKAT COMPLIANCE IN ACEH: THE ROLE OF INSTITUTIONAL TRUSTAND RELIGIOUS COMMITMENT |
| 2 | Structured Literature Analysis on Sustainability Report Disclosure in Public Sector Organizations |
| 3 | Budget Management of the Aceh Government: An Analysis of the MaqaÅid al-shari'ah Approach |
| 4 | Deciding to be ignored: Why accounting scholars use dubious quality research outlets in a neocolonial context |
| 5 | Effect of Organizational Justice on Budget Slack: the Role of Budget Emphasis as a Moderating Variable |
| 6 | Education on clean and healthy living behavior and wise use of medicine at the Al-Qur'an Tahfidz Boarding School Jami' Baitusshalihin [Edukasi perilaku hidup bersih dan sehat serta bijak menggunakan obat di Pesantren Tahfidz Al-Qur'an Jami' Baitusshalihin] |
| 7 | Fraud Prevention System with Whistleblowing System in Health Services: A Systematic Review |
| 8 | Kinerja Keuangan Pemerintah Daerah di Provinsi Aceh Sebelum dan Saat Pandemi COVID-19 |
| 9 | Research grants, research collaboration, and publication in predatory journals: Evidence from publications by Indonesian social scientists |
| 10 | Peningkatan Kerjasama Internasional Antar Lembaga Kemahasiswaan: Studi Kasus Kunjungan Internasional Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala |
| 11 | The Effect of Financial Compensation, Performance Assessment, and Competencies on the Performance of High School Teachers |
| 12 | ANALYSIS OF THE COMMUNITY FUND MANAGEMENT FOR PREVENTION AND HANDLING OF COVID-19 DISEASE IN BENER MERIAH ACEH, INDONESIA |
| 13 | Implementasi Sistem Portable Fish Tank: Pengembangan Peternakan Budidaya Ikan Hias |
| 14 | Determinants of Cost Recovery Rate of Inpatient Cases: Evidence from Indonesian Public Hospitals |
| 15 | What Determine the Financial Distress of Indonesian Companies during the COVID-19 Pandemic? |
| 16 | DRG-based payment system and management accounting changes in an Indonesian public hospital: exploring potential roles of big data analytics |
| 17 | WHAT DETERMINES CO-OPERATIVESâ PRODUCTIVITY IN INDONESIA? A-TWO STAGE ANALYSIS |
| 18 | Mediation role of management commitment on improving fraud prevention in primary healthcare: Empirical evidence from Indonesia |
| 19 | Determinants of patient behavioural loyalty on primary health centres: Evidence from a cross-sectional study in Indonesia |
| 20 | The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market |
| 21 | 'Same storm, different boats': the COVID-19 pandemic and its impact on Indonesian public companies |
| 22 | Measuring and Decomposing Productivity of Co-operatives in Aceh, Indonesia |
| 23 | Book Series Perkembangan Kontemporer Akuntansi di Indonesia: Dinamika Akuntansi di Masa Krisis Volume 1 |
| 24 | Pentingkah Kualitas Informasi Akuntansi Pemerintah sebagai Dasar Pengambilan Keputusan? |
| 25 | What Causes Non-Performance Financing? Insights From Islamic Commercial Banks in Indonesia and Malaysia |
| 26 | DO FOREIGN OWNERSHIP, PROFITABILITY, AND LEVERAGE INFLUENCE TAX AVOIDANCE OF INDONESIAN MINING COMPANIES? |
| 27 | The relative importance of bus system's perceived service quality (psq) attributes among public and private mode users in indonesia |
| 28 | Decision Making and Patronage Behaviour in Islamic Co-operatives in Aceh, Indonesia |
| 29 | Analisis tren penganggaran bencana di daerah rawan bencana: Studi kasus pada Kabupaten Aceh Selatan |
| 30 | Budget policy, productivity, income: a case of Indonesian health care centers/Mardaleta...[et al.] |
| 31 | Decomposing TFP of SMEs in Agricultural Sector in Aceh, Indonesia |
| 32 | Extended Preface |
| 33 | PERKEMBANGAN HASIL RISET PERPAJAKAN DI INDONESIA (STUDI PADA SINTA RISTEK DIKTI TAHUN 2008-2018) JURNAL TERAKREDITASI TERINDEKS |
| 34 | Improving service quality, accountability and transparency of local government: The intervening role of information technology governance |
| 35 | A divergent pattern of local government revenues and spending in election year-A case of Indonesia |
| 36 | Cost Recovery Rate dan Pengendalian Biaya di Rumah Sakit: Studi kasus pada Rumah Sakit Pemerintah |
| 37 | Prinsip Akuntansi Syariah pada Praktik Transaksi Tradisional Mawah dan Gala di Kabupaten Aceh Besar |
| 38 | Do Capital and Business Volume Matter for Productivity of the Cooperatives in Indonesia? |
| 39 | Analisis Perbandingan Prediksi Kebangkrutan Perbankan Syariah dan Konvensional di Indonesia |
| 40 | Bunga rampai akuntansi publik: isu kontemporer akuntansi publik |
| 41 | Competence, Objectivity, Auditor Ethics, and Quality of Audit in the Inspectorate Agency of Pidie and Pidie Jaya Districts, Province of Aceh, Indonesia |
| 42 | BAB III ANGGARAN PENANGGULANGAN BENCANA DI INDONESIA: PRAKTIK, DINAMIKA DAN TANTANGAN |
| 43 | Is the Indonesian disaster response budget correlated with disaster risk? |
| 44 | ANALISIS PENILAIAN KINERJA DENGAN METODE BALANCED SCORECARD PADA ORGANISASI NONPROFIT (STUDI PADA UPT PERPUSTAKAAN UNSYIAH) |
| 45 | Accountability and Management of Waqf: An Analysis of Waqf Practice in Banda Aceh, Indonesia |
| 46 | ANALISIS PENGELOLAAN DAN PEMANFAATAN DANA OTONOMI KHUSUS DI KABUPATEN BENER MERIAH |
| 47 | Partisipasi Masyarakat dan Kualitas Pengelolaan Keuangan Desa Survey pada Desa Kecamatan Masjid Raya Aceh Besar |
| 48 | Performance Measurement Using Development Ladder Assessment and Health Indicators: Study of Co-operatives |
| 49 | ANALISIS PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH DAERAH KABUPATEN ACEH TENGAH |
| 50 | ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA |
| 51 | How are disaster risk reduction activities in Indonesian villages financed? |
| 52 | Does increasing public hospital financial autonomy improve performance? A study of Indonesian public hospitals |
| 53 | Intervention of central government in local government budgeting through financial regulations (a case of Indonesia) |
| 54 | PROBLEMATIKA PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PEMERINTAH DAERAH ACEH TENGAH |
| 55 | PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA MODAL DAN IMPLIKASINYA PADA REALISASI BELANJA MODAL PADA PEMERINTAHAN KABUPATEN/KOTA DI INDONESIA |
| 56 | THE EFFECT OF RELATED-PARTY TRANSACTION, PROFITABILITY, LEVERAGE, AND EXECUTIVE EQUITY INCENTIVES ON THE OCCURRENCE OF ACCOUNTING IRREGULARITIES (AN EMPIRICAL STUDY ON NON-FINANCIAL COMPANIES LISTED ON IDX YEAR 2012-2014) |
| 57 | DETERMINAN NILAI INFORMASI PELAPORAN KEUANGAN DAERAH â,¬" STUDI PADA SKPK KABUPATEN PIDIE |
| 58 | IMPLEMENTASI PENGANGGARAN BERBASIS KINERJA DALAM PENCAPAIAN STANDAR PELAYANAN MINIMAL (SPM) PENYELENGGARA PELAYANAN KESEHATAN PADA DINAS KESEHATAN KABUPATEN BENER MERIAH |
| 59 | Revenue Budget Variance and Capital Expenditure Realization Emperical Evidence from Indonesian Local Goverments |
| 60 | Cash management in Indonesian local governments: A study on the relationship between government profile and cash holding |
| 61 | WHY DOES THE RECENTLY ADOPTED PERFORMANCE MEASUREMENT SYSTEM IN INDONESIAN LOCAL GOVERNMENT NOT WORK WELL? |
| 62 | The effect of preventive supervision, detective supervision on the effectiveness of financial budget control and its impact on good governance of Aceh government (Study on Aceh ... |
| 63 | Financial performance and sharia compliance: A comparative analysis of Indonesian and Malaysian Islamic banks |
| 64 | Determinants of cash holding of listed manufacturing companies in the Indonesian stock exchange |
| 65 | Kajian Kepatuhan Pemerintah Daerah atas Peraturan Perundang-undangan dalam Pengelolaan Keuangan Daerah di Aceh (Studi Kasus pada Dinas Kesehatan) |
| 66 | ANALISIS PROBLEMATIKA PENGELOLAAN KEUANGAN DESA (Studi Perbandingan pada Desa Blang Kolak I dan Desa Blang Kolak II, Kabupaten Aceh Tengah) |
| 67 | PENGARUH PEMAHAMAN AKUNTANSI, PENGENDALIAN INTERNAL DAN EFEKTIVITAS PENERAPAN SAP BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA SATUAN PERANGKAT KERJA KOTA BANDA ACEH) |
| 68 | Determinan Kinerja Pengelolaan Keuangan Desa: Studi pada Kecamatan Gandapura Kabupaten Bireuen Aceh |
| 69 | Kinerja Keuangan dan Alokasi Belanja Modal (Studi pada Kabupaten/Kota di Provinsi Aceh) |
| 70 | DETERMINANTS OF CORPORATE CASH HOLDINGS--EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES. |
| 71 | A History of Changes that Enhanced The Role of Accounting: A Discussion of The Reforms in The UK National Health Service |
| 72 | Identifikasi Tantangan Adopsi E-commerce Pada Rumah Produksi Seulanga |
| 73 | Minimal Budget Allocation and Restricted Deficit Regulation: Local Governments' Compliance Assessment |
| 74 | Pengaruh Pemanfaatan Elektronik-Monitoring Pelaksanaan Anggaran, Komitmen Organisasi dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Pelaksanaan Anggaran Pada Kantor ... |
| 75 | ROLE OF ACCOUNTING AT THE GOVERNMENT HOSPITAL POST STATUS PUBLIC SERVICE AGENCY (BLU) AND INDONESIAN ADOPTION CASE BASED GROUPS (INA-CBGS): CASE STUDIES ON SEJAHTERA HOSPITAL |
| 76 | Understanding why the role of accounting is unchanged in Indonesian public hospitals |
| 77 | PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL (STUDI PADA KABUPATEN/KOTA DI WILAYAH ACEH) |
| 78 | Pengaruh Akuntabilitas Pengelolaan Keuangan Desa Pasca Pemberlakuan Undang-Undang Desa (Studi Kasus pada Gampong Harapan Kota Lhokseumawe) |
| 79 | PENGARUH TINGKAT PENDIDIKAN, PELATIHAN TEKNIS, DAN PERENCANAAN PENUGASAN AUDIT TERHADAP KUALITAS HASIL PEMERIKSAAN PADA ORGANISASI SEKTOR PUBLIK (Studi padaInspektorat Aceh) |
| 80 | VISION TOWARD MANAGERIAL PERFORMANCE AT UIN AR-RANIRY BANDA ACEH |
| 81 | Do internal government auditors (always) follow audit standards? a case study in Goverment Internal Auditor Office Chapter Aceh |
| 82 | ANALISIS KORELASI BELANJA DAERAH DALAMPERUBAHAN APBK KABUPATEN/KOTA (Studi di Aceh) |
| 83 | Identifikasi Permasalahan Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK BLUD)-Studi Kasus Pada Rumah Sakit Permata dan Rumah Sakit Berlian |
| 84 | Determinants of government agencies' readiness in adopting accrual accounting system: a study in the local agencies of Indonesian Ministry of Religious Affairs |
| 85 | The effect of organizational culture, leadership style, and functional position on organizational commitment and their impact on the performance of internal auditors in Aceh ... |
| 86 | ANALISIS PERBEDAAN CASH HOLDINGS ANTARA PERUSAHAAN YANG MEMBAYAR DIVIDEN TINGGI DENGAN PERUSAHAAN YANG MEMBAYAR DIVIDEN RENDAH PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ... |
| 87 | PENGARUH KUALITAS AUDIT DAN PERAN KATALIS AUDITOR TERHADAP KEPUASAN AUDITI SERTA DAMPAKNYA PADA PENYELESAIAN TINDAK LANJUT LAPORAN HASIL PEMERIKSAAN INSPEKTORAT PADA SATUAN ... |
| 88 | Pengaruh Pendapatan Asli Daerah |
| 89 | The application of benchmarking in public sector âÃ,Ã," Lessons from Germany |
| 90 | KONTRIBUSI EKONOMI MAHASISWA ASING TERHADAP NEGARA PENYELENGGARA PENDIDIKAN INTERNASIONAL: PENGALAMAN AMERIKA SERIKAT, INGGRIS DAN JERMAN |
| 91 | Analisis efisiensi dan efektifitas anggaran belanja langsung - Studi pada SKPD di Pemerintah Kota Banda Aceh |
| 92 | Pengaruh Penerimaan Pajak Daerah, Retribusi Daerah dan Dana Bagi Hasil (DBH) Terhadap Belanja Modal di Kabupaten/Kota di Provinsi Aceh |
| 93 | PENGARUH KUALITAS SUMBER DAYA MANUSIA PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN KEBIJAKAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA BANDA ACEH |
| 94 | Pengaruh kompetensi pengelola keuangan dan akuntabilitas terhadap kinerja pengelolaan keuangan daerah (Studi pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Aceh Utara) |
| 95 | PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PERAN INTERNAL AUDIT TERHADAP EFEKTIVITAS PENYUSUNAN LAPORAN KEUANGAN PADA SATUAN KERJA MAHKAMAH SYAR'IYAH DI ... |
| 96 | PENGARUH UKURAN PERUSAHAAN, LEVERAGEKEUANGAN DAN PENGUNGKAPAN SUKARELA TERHADAP MANIPULASI AKTIVITAS RIIL (STUDI EMPIRIS PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK ... |
| 97 | Jurnal Ilmiah Administrasi Publik (JIAP) |
| 98 | Pengelolaan Keuangan Daerah (Studi pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Aceh Utara) |
| 99 | The Innovation of the Role of Accounting in Public Hospitals-Lessons Learned from Hospital Financing Reforms in Indonesia and Germany |
| 100 | Economic Implication of International Student Mobility For Host Countries-Evidences from Western Countries |
| 101 | Kecerdasan Emosional Dan Pengaruhnya Terhadap Tekanan Kerja |
| 102 | Font Size User |
| 103 | Open Journal Systems Journal Help |
| 104 | Internal service factors, service quality and behavioural loyalty: Evidence from Indonesian health centres |
| 105 | The Relation of Profitability and Solvability to Price Earnings Ratio and Price to Book Ratio (An Empirical Study on Manufacturing Companies Listed on The I ndonesia Stock ... |
| 106 | Penguatan Kinerja Puskesmas: Integrasi Kompetensi Aparatur, Sistem Pengendalian Internal, Komitmen Manajemen, Good Government Governance dan Upaya Pencegahan Fraud |
| 107 |
| 1 | Dinamika akuntansi di masa krisis |
| 2 | Book Series Perkembangan kontemporer Akuntansi di Indonesia DINAMIKA AKUNTANSI DI MASA KRISIS |
| 3 | Bunga rampai akuntansi publik : isu kontemporer akuntansi publik |
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| 1 | Pelatihan penulisan proposal penelitian bagi S2 dan S3 |
| 2 | Regional Economic Development and Welfare |
| 3 | Percepatan Penulisan Tesis |
| 4 | Pelatihan penyusunan proposal Program Kreatif Mahasiswa |
| 5 | Applied Approach |
| 6 | Accounting Knowledge and Research |
| 7 | Pengembangan Akuntansi Keprilakuan |
| 8 | Pengembangan Kurikulum Prodi Akuntansi |