Dr. Heru Fahlevi, S.E., M.Sc

Tentang Saya (About Me)

Dr.rer.pol. Heru Fahlevi is a lecturer and researcher in Accounting at Syiah Kuala University. He is graduated from Economics Faculty of Syiah Kuala (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 and performance management. He is teaching 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.





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email hfahlevi@unsyiah.ac.id

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Publikasi (Publications)

Jurnal (Journals)

Heru Fahlevi , Irsyadillah , Mirna Indriani , Rina Suryani Oktari, 2022, DRG-based payment system and management accounting changes in an Indonesian public hospital: exploring potential roles of big data analytics, Journal of Accounting & Organizational Change, 18 (2), 325-345, 1832-5912.

Surna Lastri, Heru Fahlevi, Yossi Diantimala & Ridwan, 2022, Mediation role of management commitment on improving fraud prevention in primary healthcare: Empirical evidence from Indonesia, Problems and Perspectives in Management, 20, 488-500, 1727-7051.

Mardaleta Mardaleta, Abdul Rahman Lubis, Yossi Diantimala, & Heru Fahlevi, 2022, Determinants of patient behavioural loyalty on primary health centres: Evidence from a cross-sectional study in Indonesia, F1000Research, 11, 1-20, 20461402.

Heru Fahlevi, Irsyadillah Irsyadillah, Imam Arafat & Muhammad Ichsan Adnan, 2022, The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market, Cogent Business & Management, 9, 1-20, 23311975.

Mirjas, Heru Fahlevi, Yossi Diantimala, 2021, Analisis Tren Penganggaran Bencana di Daerah Rawan Bencana: Studi Kasus Pada Kabupaten Aceh Selatan, Jurnal Kajian Akuntansi, 5, 243-264, 25799991.

Azhar Hasan, Heru Fahlevi, Aliamin, 2020, Prinsip Akuntansi Syariah pada Praktik Transaksi Tradisional Mawah dan Gala di Kabupaten Aceh Besar, Jurnal Kajian Akuntansi, Vol 4,, 135-155, e-ISSN: 2579-9991, p-ISSN: 2579-9975.

Mutia Arfiani, Heru Fahlevi, Zuraida, 2020, Cost Recovery Rate dan Pengendalian Biaya di Rumah Sakit: Studi kasus pada Rumah Sakit Pemerintah, JURNAL ASET (AKUNTANSI RISET), 12, 372-383, 2086-2563.

Hafiez Sofyani, Hosam Alden Riyadh & Heru Fahlevi, 2020, Improving service quality, accountability and transparency of local government: The intervening role of information technology governance, Cogent Business & Management, 7, 1-20, 23311975.

Habibi, Ridwan Ibrahim, and Heru Fahlevi, 2020, Competence, Objectivity, Auditor Ethics, and Quality of Audit in the Inspectorate Agency of Pidie and Pidie Jaya Districts, Province of Aceh, Indonesia, East African Scholars Journal of Economics, Business and Management, 3, 450-458, 2617-7269.

Heru Fahlevi, Mirna Indriani, Rina S. Oktari, 2019, Is the Indonesian disaster response budget correlated with disaster risk?, Jàmbá - Journal of Disaster Risk Studies, 11, 1-9, ISSN: (Online) 2072-845X, (Print) 1996-1421.

M Fauzan Nur, M Dirhamsyah, Heru Fahlevi, 2019, How Are Disaster Risk Reduction Activities in Indonesian Villages Financed?, International Journal of Multicultural and Multireligious Understanding, 6, 797-802, 2364-5369.

Fitriza Dara Meuthia dan Heru Fahlevi, 2019, Analisis Penilaian Kinerja dengan Metode Balanced Scorecard pada Organisasi Nonprofit (Studi pada UPT Perpustakaan Unsyiah), Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4, 98-115, 2581-1002.

Abdul Hadi, Yossi Diantimala, Heru Fahlevi, 2018, 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 Government Unit), International Journal of Academic Research in Business and Social Sciences, 8(5), 60-74, 2222-6990.

Heru Fahlevi, Dharni Nuzulla, Hasan Basri, 2018, Why Does the Recently Adopted Performance Measurement System in Indonesian Local Government Not Work Well?, Jurnal Akuntansi dan Bisnis, 18, 141-150, 1412-0852 .

Heru Fahlevi, Irsyadillah and Putra Randa, 2017, Financial Performance and Sharia Compliance: A Comparative Analysis of Indonesian and Malaysian Islamic Banks, DLSU Business & Economics Review, 26, 2, 0116-7111.

Muhammad Arfan, Hasan Basri, Risma Handayani, M. Shabri Abd. Majid, Heru Fahlevi, 2017, Determinants of Cash Holding of Listed Manufacturing Companies in the Indonesian Stock Exchange, DLSU Business & Economics Review, 26, 2, 0116-7111.

Heru Fahlevi and Yogi Kurniawan, 2017, Revenue Budget Variance and Capital Expenditure Spending: Empirical Evidence From Indonesian Local Governments, Journal of Academic Research in Economics, 9, 177-190, 2066-0855.

Hasan Basri, Heru Fahlevi and Ikhwan Noviardi, 2017, 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, International Journal of Management and Applied Science, 3, 1-4, 2394-7926.

Finta Munti dan Heru Fahlevi, 2017, Determinan Kinerja Pengelolaan Keuangan Desa: Studi pada Kecamatan Gandapura Kabupaten Bireuen Aceh, Jurnal Akuntansi dan Investasi, 18, 172-182, 2622-6413.

Juwita, Risa Nursanty, Heru Fahlevi, 2017, Identifikasi Tantangan Adopsi E-commerce Pada Rumah Produksi Seulanga, Jurnal Sistem Informasi Bisnis, 07, 104-113, 2502-2377.

Heru Fahlevi, 2016, Understanding why the role of accounting is unchanged in Indonesian public hospitals, Journal of Accounting & Organizational Change, Vol.12, 203-222, 1832-5912.

Hasan Basri, Heru Fahlevi, Sri Hastati, 2016, Do internal goverment auditors (always) follow audit standards?: a case study in Goverment Internal Auditor Office Chapter Aceh, Jurnal Ilmiah Administrasi Publik , 2, 150-155, 2302-2698.

M. Shabri Abd. Majid, Hasan Basri, Eka Nopita and Heru Fahlevi, 2016, The Effect of Organizational Culture, Leadership Style, and Functional Position on Organizational Commitment and Their Impact on The Performance of Internal Auditors in Aceh, Indonesia, BRAND. Broad Research in Accounting, Negotiation and Distribution, 6, 41-53, 2067-8177.

Hasan Basri, Heru Fahlevi, Syarifah Hanifa Soraya, 2016, Determinants of Government Agencies’ Readiness in Adopting Accrual Accounting System – A Study in the Local Agencies of Indonesian Ministry of Religious Affairs, Journal of Accounting, Finance and Auditing Studies, 2, 60-74, 2149 – 0996.

Heru Fahlevi, 2015, The Application of benchmarking in public sector ? Lessons from Germany, Jurnal Ilmiah Administrasi Publik, Vol. 1, 1-7, 2302-2698.

Heru Fahlevi dan Muhammad Reza Ananta, 2015, Analisis efisiensi dan efektifitas anggaran belanja langsung - Studi pada SKPD di Pemerintah Kota Banda Aceh, Jurnal Ilmiah Administrasi Publik (JIAP), 1, 37-44, 1979-7243.

Heru Fahlevi, 2010, A History of Changes That Enhanced the Role of Accounting: A Discussion of the Reforms in the UK National Health Service, Jurnal Akuntansi & Bisnis (Journal of Accounting & Business, 10, 43-55, 1412-0852.

Evi Mutia dan Heru Fahlevi, 2009, Kecerdasan Emosional Dan Pengaruhnya Terhadap Tekanan Kerja, E-Mabis (Jurnal Ekonomi, Manajemen dan Bisnis), Vol. 1, 29-43, 1412-968X.

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Prosiding (Proceedings)

Heru Fahlevi, Teuku Rizky Saevic, Jalaluddin Jalaluddin and Muslim A Djalil, 2022, Do social restriction policies responding to COVID-19 pandemic associated with economic growth? , Post-the 2004 Indian Ocean Tsunami Challenges: Strengthening Community Resilience from Compound Disasters in Pandemic Situations, Aceh International Workshop and Expo on Sustainable Tsunami Disaster Recovery (AIWEST-DR)., Universitas Syiah Kuala (online), 26-27 Oktober 2021, Perancis, E3S Web of Conferences/ EDP Sciences, 1-4, 22671242.

Ratna Mulyany, Zata Hulwani Zuhri, and Heru Fahlevi, 2022, Research in disaster and social capital: Mapping out the themes and findings, Post-the 2004 Indian Ocean Tsunami Challenges: Strengthening Community Resilience from Compound Disasters in Pandemic Situations, Aceh International Workshop and Expo on Sustainable Tsunami Disaster Recovery (AIWEST-DR)., Universitas Syiah Kuala (online), 26-27 Oktober 2021, Perancis, E3S Web of Conferences/ EDP Sciences, 1-4, 22671242.

H Fahlevi, S Chan, P Hasibuan, N Fadli, S Edhy Sofyan, Rianjuand, M Syukri, T Saidi, and R Dawood, 2021, The feasibility of a cold storage facility for fish in Aceh during the COVID-19 pandemic, IOP Conf. Series: Earth and Environmental Science, International and National Symposium on Aquatic Environment and Fisheries, Banda Aceh, 24 September 2020, Inggris, IOP, 1-6, 17551315, 17551307.

Heru Fahlevi, Ratna Mulyany, Muhammad Yasir, Venna Maulida Mustika, Maghfirah Rahayu, Rahmad Dawood, 2021, Predicting Cost Recovery Rate of Inpatient Cases: the Application of Machine Learning Approaches, International Conference on Decision Aid Sciences and Application (DASA), International Conference on Decision Aid Sciences and Application (DASA), University of Bahrain, 7-8 Desember 2021, Amerika Serikat dan Bahrain, IEEE, 1-5, 978-1-6654-1635-1.

Heru Fahlevi, Teuku Roli Ilhamsyah Putra and Rina Suryani Oktari, 2020, Predicting Cost Recovery Rate of Ischemic Stroke Patients: A Potential Application of Big Data Analysis in Hospital, The 3rd FIRST Conference, 2019, Palembang, 3rd FIRST (Forum in Research, Science, and Technology) 2019, Palembang, Indonesia, 9-10 Oktorber 2019, Inggris, IOP Publishing Ltd, 1-6, 1742-6596.

H Fahlevi, M F Nur, M Arifin and A Azri, 2019, Do villages allocate sufficient fund for disaster risk reduction? A survey of 10 villages in Banda Aceh, Advancing science and technology innovation for sustainable disaster resilience and risk reduction, The 11th Aceh International Workshop and Expo on Sustainable Tsunami Disaster Recovery 10–12 October 2018, Banda Aceh, Indonesia, Banda Aceh, 10–12 October 2018, IOP Conference Series: Earth and Environmental Science, IOP Publishing Ltd, 1-9, ISSN 1755-1307 (P), 1755-1315 (E).

H Fahlevi, M Indriani, R Mulyany and Nadirsyah, 2019, What is the role of accounting in disaster recovery and relief? A literature review, Advancing science and technology innovation for sustainable disaster resilience and risk reduction, The 11th Aceh International Workshop and Expo on Sustainable Tsunami Disaster Recovery 10–12 October 2018, Banda Aceh, Indonesia, Banda Aceh, 10–12 October 2018, IOP Conference Series: Earth and Environmental Science, IOP Publishing Ltd, , ISSN 1755-1307 (P), 1755-1315 (E).

Syafruddin, Heru Fahlevi, Jalaluddin, 2019, What are determining factors of tourist loyalty to tsunami affected tourism destination?, AIWEST-DR 2018 Advancing Science and Technology Innovation for Sustainable Disaster Resilience and Risk Reduction, The 11th Aceh International Workshop and Expo on Sustainable Tsunami Disaster Recovery, AIWEST-DR 2018, Banda Aceh, 10-12 Oktober 2018, IOP Conf. Series: Earth and Environmental Science , TDMRC Universitas Syiah Kuala, 1-12, 17551307.

Rina Suryani Oktari, Heru Fahlevi and Wilda Irawati, 2017, Disaster budgeting of Banda Aceh’s local government: Trends and analysis of post-tsunami Aceh 2004, ENTERING THE SECOND DECADE OF THE 2004 INDIAN OCEAN TSUNAMI: ARE WE BETTER PREPARED?, The 10th ACEH INTERNATIONAL WORKSHOP AND EXPO ON SUSTAINABLE TSUNAMI DISASTER RECOVERY (AIWEST-DR 2016), Banda Aceh, 2016, IOP Conf. Series: Earth and Environmental Science, IOP Publishing, , 1755-1315.

Heru Fahlevi, Islahuddin and Didi Wahyudi, 2016, Determinants of Budgeting Consistency in Local Goverment– A Case of Sabang Local Goverment Indonesia, , The 6th Annual International Conference Syiah Kuala University (AIC Unsyiah) in conjunction with The 12th International Conference on Mathematics, Statistics and Its Application (ICMSA) , Banda Aceh, Indonesia, 2016 October 4-6, Banda Aceh, Universitas Syiah Kuala, , .

Heru Fahlevi, Arfan Muhammad, Hafidah Hafidah, 2016, The Influence of Dividend Payments, Profitability, Liquidity, and firm Size for Cash Holdings – Case of Indonesian Manufacturing Companies, , 25th International Academic Conference, Paris, 8-9 September 2016, Prague, Czech Republic, , , 2336-5617.

Heru Fahlevi dan Geubrina Ria Andarint, 2015, The Relation of Profitability and Solvability to Price Earnings Ratio and Price to Book Ratio (An Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange), , The 5th Annual International Conference (AIC Unsyiah), Banda Aceh, 9-11 September 2015, Banda Aceh, Universitas Syiah Kuala, , 2089-208X.

Heru Fahlevi and Putra Randa, 2015, A Comparative Analysis of Financial Performance and Sharia Conformity of Indonesian and Malaysian Islamic Banks, , , Venice, Italy, 15 - 17 October 2015, Venice, Italy, EBES (Eurasia Business and Economics Society, 0, -.

Heru Fahlevi, 2014, Accounting Innovations After the Adoption of Diagnostic Related Groups (DRGs) Provider Payment System , , International Accounting Conference and 2nd Accounting Students Research Forum, Universitas Indonesia Depok, 24-25 November 2014, Depok, Fakultas Ekonomi Universitas Syiah Kuala, 0, .


Buku (Books)

Ersa Tri Wahyuni, Agus Sunarya, Mulia Saputra, 2021, Book Series Perkembangan kontemporer Akuntansi di Indonesia DINAMIKA AKUNTANSI DI MASA KRISIS, Banda Aceh, SYIAH KUALA UNIVERSITY PRESS, ISBN : 978-623-264-292-8 E-ISBN : 978-623-264-291.

Training/Diklat (Workshops)

11-03-2015, Pelatihan penulisan proposal penelitian bagi S2 dan S3, Lembaga Penelitian Universitas Syiah Kuala, Lemlit Unsyiah Banda Aceh
09-03-2015, Regional Economic Development and Welfare, Prodi Ekonomi Pembangunan FE Unsyiah, Balai Sidang FE Unsyiah
05-03-2015, Percepatan Penulisan Tesis, Pasca sarjana Prodi Akuntansi Unsyiah, Balai Sidang FE Unsyiah
24-01-2015, Pelatihan penyusunan proposal Program Kreatif Mahasiswa, Universitas Syiah Kuala, Universitas Syiah Kuala
03-11-2014, Applied Approach, Universitas Syiah Kuala, Universitas Syiah Kuala
15-10-2014, Accounting Knowledge and Research, Pasca sarjana Prodi Akuntansi Unsyiah, Gedung Pasca Sarjana Unsyiah
19-06-2014, Pengembangan Akuntansi Keprilakuan, Prodi Akuntansi Unsyiah, Fakultas Ekonomi Unsyiah
12-06-2014, Pengembangan Kurikulum Prodi Akuntansi, Prodi Akuntansi FE Unsyiah, Balai Sidang FE Unsyiah