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Analisis Sistem Pengendalian Intern Penerimaan dan Pengeluaran Kas pada PT. Raja Marga Cabang Nagan Raya Yulita, Yana; Zhafira, Nabila Hilmy
Regress: Journal of Economics & Management Vol. 2 No. 2 (2022)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (829.828 KB) | DOI: 10.57251/reg.v2i2.435

Abstract

controls that help assess the possible outcomes of various activities and actions that can be followed up. The purpose of this study was to determine the effectiveness of the implementation of the internal control system on cash receipts and disbursements at PT. Raja Marga. This study used descriptive qualitative method. The data used are primary data and secondary data. Data collection techniques using interview techniques, observation and documentation. The results showed that the internal control system applied to PT. Raja Marga has been running well in accordance with the elements of COSO's internal control which can be seen from the organizational structure of PT. Raja Marga in the division of authority and functional responsibilities has been carried out according to their respective duties. The conclusion that can be drawn is that PT. Raja Marga has carried out internal control properly in accordance with COSO elements. Companies must maintain this so that internal control of cash receipts and disbursements continues to run well.
Pengaruh Persepsi Karyawan Atas Corporate Social Responsibility (CSR) Terhadap Komitmen Organisasi pada PT. Raja Marga Nagan Raya Indriani, Khaifa; Zhafira, Nabila Hilmy
Regress: Journal of Economics & Management Vol. 2 No. 2 (2022)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.977 KB) | DOI: 10.57251/reg.v2i2.436

Abstract

The purpose of this study was to determine whether there is an effect of employee perceptions of CSR on the organizational commitment of PT Raja Marga. The type of method used is quantitative through data collection using a total sampling technique, namely taking data from the entire population of 98 respondents. Data collection using a questionnaire research instrument (questionnaire) with a Likert scale and data analysis through simple regression analysis with SPSS program tools. The results of the analysis show that partially there is a significant influence on employee perceptions of CSRto organizational commitment at PT. Raja Marga by looking at the significance value (sig) is smaller than the probability, namely sig = 0.001 <0.05 and the t value count is greater than t table, tcount 4.754 > ttable 1.987. Coefficient value = 0.191 or 19.1%. This shows that employees' perception of CSR is one of the factors that influence organizational commitment
Analisis Rasio Keuangan dalam Mengukur Kinerja Keuangan pada PT Pos Indonesia (Persero) Berutu, Ramadiah; Zhafira, Nabila Hilmy
Regress: Journal of Economics & Management Vol. 2 No. 2 (2022)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (915.135 KB) | DOI: 10.57251/reg.v2i2.660

Abstract

This article aims to analyze financial ratios in measuring financial performance at PT Pos Indonesia (Persero). Analysis of the company's financial statements can be used as a reference for assessing the company's financial condition. With the analysis, it can be an indicator of a company to make the right decisions so that the company's performance will be better in the future. The instrument for assessing the good or bad condition of the company's finances is ratio analysis. Financial ratios have various types, namely liquidity, solvency, and profitability ratios. This study aims to determine the financial performance of PT. Pos Indonesia (Persero) based on financial ratio analysis. The analytical method used is quantitative method and descriptive analysis . The data and information in this research use secondary information obtained through the company's official website in the form of a financial statement document of PT Pos Indonesia (Persero) using the measurement of liquidity ratios (quick ratio, current ratio, and cash ratio) as well as one of the ratios, namely profitability (return on assets). , NPM, GPM, and ROE). Based on the liquidity ratio , namely the current ratio can not be said to be good , while the cash ratio analysis shows an increase over the last 3 years so that the condition of the company is categorized in good condition . Meanwhile, based on the profitability ratio, it describes the decline and instability so that it has not yet reached the industry standard that has been set.
ANALISIS VALUASI SAHAM MENGGUNAKAN METODE PRICE EARNING RATIO (PER) UNTUK PENGAMBILAN KEPUTUSAN INVESTASI (STUDI KASUS PADA PERUSAHAAN LQ45 PERIODE 2020-2024) Devilishanti, Tio; Yusnaidi, Yusnaidi; Zhafira, Nabila Hilmy; Mandaraira, Fitria
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 1 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i1.11982

Abstract

Penelitian ini bertujuan untuk menghitung dan menganalisis valuasi saham perusahaan LQ45 selama lima tahun yaitu periode 2020 sampai dengan 2024. Terdapat 25 perusahaan yang dijadikan sampel penelitian setelah dilakukan seleksi menggunakan metode purposive sampling. Jenis data yang digunakan adalah data sekunder, berupa data-data yang terdapat dalam laporan keuangan yang terdiri dari laba bersih, ekuitas, dividen. Data lainnya yang dibutuhkan adalah data harga saham dan jumlah lembar saham yang beredar selama periode pengamatan. Hasil analisis menunjukkan perusahaan mana saja yang memiliki nilai undervalued dan overvalued. Hasil analisis merekomendasikan beberapa perusahaan yang dapat dijadikan pilihan bagi calon investor untuk melakukan investasi di periode mendatang.
Penguatan Fleksibilitas Sumber Daya Manusia Sebagai Pelaku Usaha Mikro, Kecil, Dan Menengah Dalam Menghadapi Dinamika Bisnis Era Digital. Zhafira, Nabila Hilmy; Husen, Tamitha Intassar; Ertika, Yenny; Devilishanti, Tio; Chairiyaton, Chairiyaton
Jurnal Pengabdian Agro and Marine Industry Vol 5, No 1 (2025): JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpami.v5i1.12002

Abstract

Micro, small and medium enterprises (MSMEs) face challenges that continue to change along with technological developments and market dynamics. The service activity underlying this paper focuses on strengthening the adaptive and  flexibility of human resources (HR) of women MSME practitioner in Banda Aceh. The main objective of this activity is to improve the ability of MSME  practitioner to manage their businesses strategically, utilize social media, and develop an adaptive mindset to change. Through material delivery methods and interactive discussions, participants were encouraged to determine business priorities, use digital platforms that match the character of the product, and build courage in facing new challenges. The results of the activity show that this approach is effective in encouraging the improvement of managerial skills and mental readiness of MSME  practitioner to develop more competitively. Therefore, HR coaching can be a strategic step in strengthening the competitiveness of MSMEs in a sustainable manner.
Hubungan Cyberloafing dan Stres Kerja Pada Pegawai Negeri Sipil di Aceh Barat Cindy, Frisca Amara; Zhafira, Nabila Hilmy; Damrus, Damrus; Rusdi, Rusdi
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 5, No 1 (2025): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v5i1.11322

Abstract

In this study, Civil Servants were more involved in light cyberloafing activities, such as chatting on WhatsApp and accessing social media platforms like Instagram, Twitter, and Facebook, while more serious forms of cyberloafing were not found in the office. The main objective of this research was to identify the relationship between work stress levels and cyberloafing behavior among Civil Servants in West Aceh. The research method used was a quantitative approach with data collection through a questionnaire. The population studied consisted of 372 employees, with a sample size of 80 employees calculated using the Slovin formula. The data was analyzed using the Pearson Product Moment Correlation technique, processed with SPSS 20.0 for Windows. Prior to this, validity and reliability tests were conducted to ensure the validity of the data used. Normality and linearity tests were also performed. Based on the research results, the questionnaire used was found to be valid and reliable. Descriptive results showed that the majority of respondents experienced high work stress and cyberloafing behavior. Hypothesis testing with Pearson Correlation revealed a very strong positive relationship between work stress and cyberloafing behavior, with the test results showing a p-value < 0.05 (0.000) and an accuracy strength of 0.955. This study indicates that the higher the level of work stress, the higher the level of cyberloafing among Civil Servants in West Aceh. Both hypotheses proposed in this study were accepted. The study also found that work stress and cyberloafing influence each other, where an increase in work stress leads to an increase in cyberloafing, and vice versa.
Pelatihan Pembuatan Tempe: Menggali Potensi Ekonomi dan Edukasi Terhadap Guru (Studi Kasus Sekolah Luar Biasa Negeri Meulaboh) Ertika, Yenny; Zhafira, Nabila Hilmy; Shifa, Mutiara
Jurnal Pengabdian Agro and Marine Industry Vol 4, No 2 (2024): JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY (JPAMI)
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpami.v4i2.10568

Abstract

Pelatihan ini dilakukan bertujuan untuk menganalisis efektivitas pelatihan pembuatan tempe terhadap guru-guru Sekolah Luar Biasa (SLB) Negeri Meulaboh sebagai metode pengembangan pendapatan tambahan. Metode penelitian yang dipilih adalah studi eksperimental yang melibatkan sepuluh guru (usia dari berbagai kategori, yaitu dasar, menengah, dan atas) yang bekerja di SLBN Meulaboh. Durasi pelatihan adalah satu hari dan mencakup teori dan praktik. Metode penelitian menggunakan desain quasi-eksperimental pada 10 guru SLB dari berbagai kategori (Dasar, Menengah, Atas) di wilayah Meulaboh. Pelatihan dilaksanakan selama satu hari, mencakup teori dan praktik pembuatan tempe. Hasil pelatihan menunjukkan bahwa para guru memiliki pengetahuan dan keterampilan baru dalam membuat tempe. pada akhir pelatihan, para peserta berhasil membuat tempe berkualitas sangat bagus. Hasil dari analisis kualitatif adalah bahwa 35 % guru merasa  percaya diri pada keterampilan pembuatan tempe dan mencoba untuk mengajarkannya pada anak-anak, dan 65 % dari rata-rata guru-guru tersebut berencana menjadikan pembuatan tempe kegiatan  sampingan yang mampu mereka terapkan. Tantangan utama yang diidentifikasi meliputi adaptasi proses untuk siswa dengan keterbatasan fisik tertentu dan membutuhkan peralatan khusus. Kesimpulan pelatihan secara keseluruhan menunjukkan bahwa pelatihan pembuatan tempe efektif meningkatkan kapasitas guru SLB dalam mengembangkan program keterampilan vokasional. Meskipun demikian, inisiatif semacam itu tidak mungkin tanpa bantuan dari pihak eksternal. Selain memberikan dampak ekonomi yang sangat penting, penelitian ini memberikan wawasan penting tentang potensi integrasi keterampilan pembuatan tempe sebagai bagian dari pendidikan vokasional inklusif di SLB Negeri Meulaboh.Kata Kunci: Pendapatan, Pembuatan tempe, Guru Sekolah Luar Biasa (SLB) Negeri Meulaboh
ANALISIS KINERJA KARYAWAN DI BANK SYARIAH INDONESIA (BSI) KANTOR CABANG PEMBANTU (KCP) MEULABOH Zakia, Titin; Damrus, Damrus; Zhafira, Nabila Hilmy; Harmen, Hamdi; Muzakir, Muzakir
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2371

Abstract

Penelitian ini mempunyai tujuan untuk mengetahui tingkat kemampuan kinerja karyawan di BSI KCP Meulaboh. Penelitian ini menggunakan metode penelitian kualitatif dengan beberapa informan. Sumber data yang digunakan dalam penelitian ini yaitu data primer. Teknik pengumpulan data yaitu melalui wawancara dan observasi. Hasil penelitian menunjukan bahwa kinerja karyawan di Bank Syariah Indonesia KCP Meulaboh sejauh ini sudah cukup bagus hal ini dapat dilihat dari kualitas dan kuantitas kerja yang cukup baik dimana karyawan sudah bekerja sesuai dengan prosedur yang telah ditetapkan serta mengikuti aturan standar operational yang ada di BSI KCP Meulaboh dan cara karyawan melayani nasabah dan tercapainya target yang ditetapkan, untuk kehadiran dan tanggung jawab sudah baik dilihat dari karyawan yang selalu hadir tepat waktu,pelayanan dan tanggung jawab karyawan di bidang masing-masing sudah cukup baik, ketepatan waktu semua pekerjaan terselesaikan dengan tepat waktu, untuk kerja sama sudah cukup baik dilihat dari masing-masing bidang masih membutuhkan bantuan dari bidang lain.
SOCIAL LOAFING DAN TURNOVER INTENTION PADA KARYAWAN PT. TELEKOMUNIKASI INDONESIA, TBK (CABANG MEULABOH) Jannah, Wardatul; Hidayat, Muhammad Rahmat; Zhafira, Nabila Hilmy; Putra, Zainal
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 1 No 4 (2024): Juni - Juli
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cosmos.v1i5.159

Abstract

This study aims to analyze the influence of social laziness on the intention to leave work at PT. Telekomunikasi Indonesia Meulaboh branch. The variables in this study are; (1) Social Loafing, (2) Turnover Intention. From a population of 369 people, 168 people were sampled using a simple random sampling method. The Model Summary shows an R value of 0.299, an R Square of 0.089, an Adjusted R Square of 0.072, and a Standard Error of the Estimate of 16.52891. The results showed that social laziness significantly affected the intention to leave the job. Based on these findings, it is recommended that PT. Telekomunikasi Indonesia Meulaboh branch increases transparency and fairness in decision-making, reduces social laziness by clarifying individual responsibilities, and develops a more empathetic and supportive leadership style. These measures are expected to create a healthier and more supportive work environment, thereby reducing the employee's intention to leave work.
Penerapan Model UTAUT pada Penggunaan E-SKP Pegawai Kecamatan di Nagan Raya Haris, M. Iqmal; Rusdi, Rusdi; Zhafira, Nabila Hilmy; Hidayat, Muhammad Rahmat
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 4, No 2 (2024): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v4i2.10004

Abstract

district employees in Nagan Raya Regency using the Unified Theory of Acceptance and Use of Technology (UTAUT). The sample of this study was 354 sub-district employees who filled out the research questionnaire. Data were analyzed using the Ordinary Least Square (OLS) method to test the effect of independent variables on the dependent variable. The results showed that performance expectancy, effort expectancy, social influence, and facilitating conditions had a significant effect on behavioral intention to use e-SKP. Performance expectancy was the strongest predictor, followed by social influence, facilitating conditions, and effort expectancy. In addition, behavioral intention had a significant effect on the use behavior of e-SKP. The findings of this study confirm the Unified Theory of Acceptance and Use of Technology (UTAUT) model in the context of implementing e-SKP on sub-district employees in Nagan Raya Regency. The implication is that Performance expectancy Effort expectancy moderated by gender, Social influence moderated by gender, age, experience and voluntariness of use affect behavioral intention. Furthermore, facilitating conditions moderated by age and experience and behavioral intention influence use behavior.Kata kunci: UTAUT, e-SKP, performance expectancy, effort expectancy, social influence, facilitating conditions, behavioral intention, use behavior.