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[at]unsyiah.ac.id

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Publikasi (Publications)

Jurnal (Journals)

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, 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.


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)

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, .

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