Prof. Dr. Mirna Indriani, S.E., M.Si.
Tentang Saya (About Me)

I have my a degree in accounting from Syiah Kuala University, master in accounting from Gadjah Mada University and master in Cooperative from Padjajaran University. My doctorate studies at Padjajaran University were sponsored by a scholarship from DIKTI. My PhD research was in the area of budget participation, fairness and goal commitment. Prior to joining Syiah Kuala University I had an auditor at Hasbuh and Basri Public Accountant Firm. I am currently managing editor of Journal of Accounting and Business Dynamics and I have reviewed papers for a number of national academic journals. I have also been member of Indonesian Institute of Accountants (IAI). My current research interests focus on behavior accounting. management accounting and financial accounting . I also have research papers in public sector and governance. I am currently looking into building a network of researchers with a view of deriving a framework for mapping the findings from accounting behavior into academic theory and practice.
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.
Yulia Rahman, Mirna Indriani, 2022, SI APIK Application User Satisfaction with The TAM and Delone and Mclean Approach: An Empirical Study on Micro, Small and Medium Enterprises (MSME) in Banda Aceh, Jurnal Akuntansi, 12 (1), 23-36, 2303-0356.
Ratna Mulyani, Mirna Indriani, Indayani, 2021, Salam financing: from common local issues to a potential international framework, International Journal of Islamic and Middle Eastern Finance and Management, 15(1), 203-217, 1753-8394.
Mirna Indriani, Nadirsyah, Raida Fuadi & Evayani, 2020, Can Siskeudes support village governance in Aceh Province of Indonesia?, Cogent Business & Management , 7 (1), 1-19, 23311975.
Laras Dwi Novlina, Mirna Indriani, Indayani Indayani, 2020, The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance, Jurnal Akuntansi dan Auditing Indonesia, 24 (1), 55-66, 1410-2420.
Mirna Indriani, Nadirsyah Nadirsyah, Rulfah M. Daud, 2020, The Role of Trust in Budgeting Processes and Managerial Performance: An empirical study in the Local Government of Aceh, Indonesia, Jurnal Pengurusan, 59, 1-16, .
Mirna Indriani, Ratna Mulyany, Indayani, 2020, Behaviour towards investments in Islamic capital market: an exploratory study, International Journal of Trade and Global Markets, (Inderscience Enterprises Ltd), 13 (4), 454-474, ISSN: 1742-7541; eISSN: 1742-755X.
Mirna Indriani, Nadirsyah Nadirsyah, Rulfah M Daud, 2020, The Role of Trust in Budgeting Processes and Managerial Performance: An empirical study in the Local Government of Aceh, Indonesia, Jurnal Pengurusan, 59, 103-116, .
Mirna Indriani, Ratna Mulyani, Indayani, 2020, Behaviour towards investments in Islamic capital market: an exploratory study , International Journal of Trade and Global Markets, 13(4), 454 - 474, ISSN: 1742-7541 eISSN: 1742-755X.
Mahfud, Mirna Indriani, Indayani, 2020, What Determines the Selection of Public Accounting Firms? Case of Listed Mining Companies in Indonesia, Journal of Accounting Research, Organization, 3 (1), 28-38, 2621-1041.
Wahyuddin, Arroyan Ramly, Muslim A Djalil, Mirna Indriani, 2020, Supporting Factors in Forming Islamic Village-Owned Enterprise (I-BUMDes) in Nagan Raya District, Islam Universalia: International Journal of Islamic Studies and Social Sciences, 1 (3), 516-538, 2684-8139.
Muksal, Arroyyan Ramly, M Shabri Abd Majid, Mirna Indriani, 2020, Effects of Capital and Type of Business on Coastal Muslim Women's Business Income in Aceh Province, Islam Universalia: International Journal of Islamic Studies and Social Sciences, 1 (3), 460-477, 2684-8139.
Wahyuddin, Arroyan Ramly, Muslim A Djalil, Mirna Indriani, 2020, Efektivitas Pemanfaatan Dana Desa dalam Mengentaskan Kemiskinan (Studi Kasus Kecamatan Kuala Kabupaten Nagan Raya), Jurnal Sosial Humaniora dan Pendidikan, 4 (1), 1-12, 2580-5398.
Muksal, Arroyyan Ramly, M Shabri Abd Majid, Mirna Indriani, 2020, The Effect of Needs For Performance, Affiliation, And Domination On The Motivation Of Coastal Women Business In Aceh Province, STIE Pertiba Pangkalpinang, 4 (1), 1-12, 2443-2164.
Wahyuddin, Ar Royyan Ramly, Muslim A. Djalil, Mirna Indriani, 2020, Utilization of Local Potentials, Financial Capital, Human Resources, And Community Participation In Forming Village-Owned Enterprise (Bumdes) In Nagan Raya District, Jurnal Ekonomi dan Manajemen, 6 (1), 27-37, 2443-2164.
Mirna Indriani, Aida Yulia , Nadirsyah , Lisa Pira Ariska, 2019, Whistleblowing Intention, Personal Cost, Organizational Commitment and Fraud Seriousness Level, Journal of Accounting and Investment, 20(2), 129-151, 2622-3899 .
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), 1-9, 1996-1421.
Eva Jumiati, Mirna Indriani, Darwanis, 2019, The Influence of Regional Revenue, Balancing Funds, Special Autonomic Funds, and Economic Growth on Capital Expenditures Allocation, Journal of Accounting Research, Organization and Economics, 2 (2), 90-96, 2621-1041.
Eva Jumiati, Mirna Indriani, Darwanis, 2019, The Influence of Regional Revenue, Balancing Funds, Special Autonomic Funds, and Economic Growth on Capital Expenditures Allocation, Journal of Accounting Research, Organization and Economics, 2 (2), 90-96, 2621-1041.
Cut Nadhifa Harafonna, Mirna Indriani, 2019, Pengaruh Sistem Keuangan Desa Terhadap Akuntabilitas Dengan Pengelolaan Keuangan Desa Sebagai Variabel Intervening, JIMEKA: Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi , 4 (2), 359-373, 2581-1002.
Cut Widy Aulia Putri, Mirna Indriani, 2019, Firm Characteristics and Financial Reporting Quality: A Case of Property and Real Estate Companies listed in Indonesian Stock Exchange , Journal of Accounting Research, Organization and Economics, 2 (3), 193-202, 2621-1041.
Mutia Sari, Hasan Basri, Mirna Indriani, 2017, Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Aparatur dan Komitmen Organisasi Terhadap Kinerja Manajerial Pengelolaan Keuangan pada Satuan Kerja Perangkat Kabupaten Pemerintah Daerah Kabupaten Aceh Jaya, Jurnal Megister Akuntansi Pascasarjana Universitas Syiah Kuala, Vol. 6, 67 - 73 , 2302 - 0164.
Putri Rizkya Ulfa, Mirna Indriani, Said Musnadi, 2017, Efek Mediasi Positive Psychological Capital dalam Hubungan Antara Partisipasi Penyusunan Anggaran dengan Kinerja Manajerial Badan Usaha Milik Daerah (BUMD) Provinsi Aceh, Jurnal Megister Akuntansi Pascasarjana Universitas Syiah Kuala , 6 (3), 43- 48, 2302- 0164.
Muslim A. Djalil, Mirna Indriani, Muttaqin, 2017, The Influence of Organizational Commitment and Motivation in the Relationship between Budget Participation and Managerial Performance (Empirical Study on Provincial Government Agencies ( SKPA) of Aceh Province, Indonesia), Broad Research in Accounting, Negotiation, and Distribution, Vol. 8, , 2067-8177.
Mia Rizky Safitri, Mirna Indriani, 2017, Praktik Akuntansi untuk Aset Bersejarah Studi Fenomenologi pada Museum Aceh, Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), Vol. 2, 1-9, 2581-1002.
Nurlelahayati, Mirna Indriani, Fazli Syam BZ, 2017, Pengaruh Umpan Balik Anggaran, Evaluasi Anggaran dan Komitmen Organisasi Terhadap Kinerja Satuan Kerja Perangkat Daerah Kota Lhokseumawe, Jurnal Perspektif Ekonomi Darussalam , Vol. 3, 134-150, 2502-6976.
Muslim Djalil, Mirna Indriani, F Dariyansah, 2016, The Influence of Leadership Style, Integrity and Organizational Commitment on the Performance of State Development Audit Agency (BPKP) at BPKP Representative Office of Aceh Province, Indonesia, Reserach Journal of Finance and Accounting , Vol 7 , 32-37, 2222-1967.
Ichsan, Mirna Indriani, Yossi Diantimala, 2016, Kerjasama Tim Terhadap Audit Judgment pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Aceh, Jurnal Akuntasi Pascasarjana Universitas Syiah Kuala , Vol. 5, 50- 59, 2302-0164.
Mirna Indriani, 2015, Equity Theory in Accounting Research, International Journal of Economics, Commerce and Management , Vol. 1, 907-924, 2348 0386 .
Mirna Indriani, Nadirsyah, 2015, Interaction Effect of Budgetary Participation and Managmement Accounting System On Managerial Performance Evidence From Indonesia , Global Journal of Business Research , Vol 9 , 1-13, 1931-0277(print) 2157-10191 (online).
Cut Nessa Cinthya, Mirna Indrian, 2015, Arus Kas, Komite Audit dan Manajemen Laba Studi Kausalitas pada Perusahaan Manufaktur Indonesia, Jurnal Dinamika Akuntansi dan Bisnis, Vol 2 , 167-183, 2355-9462.
Nadirsyah, Mirna Indriani, Iskandar Usman, 2011, Pengaruh Anggaran Waktu Audit, Kompleksitas Dokumen Audit dan Pengalaman Auditor Terhadap Pertimbangan Audit Sampling pada Badan Pemeriksaan Keuangan (BPK) Republik Indonesia Perwakilan Provinsi Aceh, Jurnal Telaah & Riset Akuntansi, Vol. 4, 176 – 186, 1693-3397.
Fauziah Aida Fitri, Mirna Indriani, 2011, Perencanaan dan Penganggaran Pemerintah Daerah Otonomi Khusus Ditinjau dari Aspek Keperilakuan, Jurnal Akuntansi Multiparadigma, Vol. 2, 22-34, 2086-7603.
Mirna Indriani, 2011, Good Governance dan Internal Control pada Pemerintah Daerah , Jurnal Ekonomi Dan Pembangunan , Vol. 1, , 0852-9124.
Mirna Indriani, Reza Adryan, 2009, Kualitas Sistem Informasi dan Kepuasan Pengguna Sistem Informasi Perguruan Tinggi Universitas Syiah Kuala, Jurnal Telaah & Riset Akuntansi, Vol. 2, 79-92 , .
Mirna Indriani, Yuliyanti, 2009, Pengaruh karakteristik individu dan computer self efficacy (CSE) terhadap penggunaan sistem informasi dengan pendekatan structural equation model : studi empiris pada staf akademik Universitas Syiah Kuala Banda Aceh, Universitas Indonesia Library, Vol.4 , 594-735, 1907-9958.
Mirna Indriani, Onny Loulyta, 2008, Pengaruh Variabel Perilaku Karyawan Akuntansi Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan BUMN dan BUMD di Banda Aceh), Jurnal Telaah & Riset Akuntansi, Vol.1 , 191-212, 1693-3397.
Mirna Indriani, Andrian Rachmatsyah Adward, 2008, Perbedaan Persepsi Manajer dan Karyawan Terhadap Kualitas Sistem Teknologi Informasi Lembaga Keuangan Mikro di Banda Aceh, Jurnal Ekonomi dan Bisnis , Vol. 7, 1-73, 1412-4467.
Nadirsyah, Mirna Indriani, Riski Malahayati, 2008, Pengaruh Perilaku Etis, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Pengambilan Keputusan Etis Auditor. (studi Empiris pada Auditor BPKP Aceh), WAFA Jurnal Ilmiah Ilmu-ilmu Sosial dan Kemasyarakatan, Vol. 3, 125-258, 1412-5323.
Prosiding (Proceedings)
Mirna Indriani, Nadirsyah, Rulfah M.Daud, 2017, PERAN PERSEPSI KEADILAN, KEPERCAYAAN DAN KOMITMEN TUJUAN ANGGARAN TERHADAP KINERJA MANAJERIAL DALAM PROSES PENYUSUNAN ANGGARAN (PENELITIAN EMPIRIS MELALUI PERSFEKTIF TEORI PSIKOLOGI) , SIMPOSIUM NASIONAL AKUNTANSI (SNA) XX JEMBER “Harmonisasi Spirit Kebhinnekaan (Pendalungan) untuk Penguatan Profesionalitas Akuntan Menuju Indonesia Jaya” , SIMPOSIUM NASIONAL AKUNTANSI (SNA) XX JEMBER, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS JEMBER , 27-30 September 2017, Jember, Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) , , 9 772597 730004.
Mirna Indriani, 2016, Peran Keadilan, Sistem Informasi Akuntansi Manajemen, dan Komitmen pada Tujuan Anggaran dalam Proses Penyusunan Anggaran, 2nd ICAF UMY Behavioral Accounting Issues in South East Asia, 2nd International Conference on Accounting and Finance, Universitas Muhammadiyah Yogyakarta, 24-25 Februari 2016, Bantul, Yogyakarta, Accounting Department UMY, , 978-602-72325-1-8.
Nadirsyah, Mirna Indriani, Basri Zein, 2010, Pemahaman Aparatur Terhadap Laporan Keuangan Pemerintah Daerah: Suatu Kajian Empiris di Provinsi Aceh , Malaysia Indonesia International Conference on Economics, Management and Accounting 2010: Regional Development in Era of Global Innovation Economy, Malaysia Indonesia International Conference on Economics, Management and Accounting 2010, , , Selangor, Malaysia, Universiti Kebangsaan Malaysia (UKM), , 978-983-3178-55-9.
Mirna Indriani, 2008, Pengaruh Katalisator Terhadap Kemampuan Manajerial dan Kewirausahaan Manajer serta Dampaknya Terhadap Pencapaian Tujuan Anggota Koperasi, Developing Regional Economy Through Networking: Role of Small Medium Enterpises (SMEs), , Universitas Syiah Kuala, 27-28 Oktober 2008, Banda Aceh, Syiah Kuala University, , .