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Optimalisasi Belanja Daerah Pada Badan Pengelolaan Keuangan Kabupaten Aceh Barat Daya Fitri, Rima Hidayatul; Fatmayanti, Fatmayanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2381

Abstract

Expenditures in the budget realization report have great significance because they reflect the use of public funds obtained from regional taxes. The interest of the community as the party who contributes these funds through taxes, lies in the desire to assess the extent to which the use of these funds is in accordance with the objectives, effective, efficient and focused on the public interest. Spending analysis can be done using the spending variance ratio, spending growth ratio, spending harmony ratio and spending efficiency ratio. The aim of this research is to analyze regional spending performance through the variance ratio, growth, harmony and efficiency of regional spending at the Southwest Aceh Regency Financial Management Agency. This research is quantitative descriptive. Data was collected through documentation techniques. This research uses secondary data in the form of the Budget Realization Report of the Southwest Aceh Regency Financial Management Agency. The results of this research can be concluded that the calculation results of the spending variance ratio show good results with an average of -14.12%. The calculation results of the expenditure growth ratio show positive results with an average of 7.84%. The calculation results of the expenditure harmony ratio show that the operating expenditure results are an average of 63.12%, while for capital expenditure it is 24.14%. The calculation results of the shopping efficiency ratio show an average result of 86.39%, which means that if you look at the shopping efficiency criteria, it is included in the quite efficient category.
Implementasi Strategi Marketing Mix Guna Pengembangan Destinasi Wisata di kabupaten Aceh Jaya Yusnaidi, Yusnaidi; Zhafira, Nabila Hilmy; Damrus, Damrus; Muzakir, Muzakir; Fatmayanti, Fatmayanti
Jurnal Pengabdian Agro and Marine Industry Vol 4, No 1 (2024): Jurnal Pengabdian Agro And Marine Industry
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The creation of tourism-aware youth groups, or Pokdarwis, in various communities along the coast of Aceh Jaya Regency has demonstrated actual awareness of the huge potential of tourism. Pokdarwis Pasie Luah, located in Dayah Baroe Village, Krueng Sabee District, is one of these pokdarwis. Teuku Umar University collaborates with Pokdarwis Pasie Luah through community service activities to improve the quality of human resources in the tourism sector and to develop a marketing mix plan to entice tourists to visit tourist spots in Aceh Jaya. The execution of capacity building training and culinary instruction is the concrete aspect of this community service initiative.  Electric scooters, tents, and advertising materials have also been supplied to assist with promotional operations in order to boost visitor visits. Community service activities that contribute to the empowerment of the Pasie Luah Pokdarwis could serve as a model for initiatives to empower other pokdarwis in Aceh Jaya Regency. So that the results of this community program can be sustained and turned into a movement for all tourist stakeholders to work together to promote the Aceh Jaya tourism sector.
Pelatihan Teknik Copywriting untuk Promosi Wisata Melalui Media Sosial Husen, Tamitha Intassar; Hadi, Fajri; Hidayat, Muhammad Rahmat; yusnaidi, yusnaidi; Fatmayanti, Fatmayanti
Jurnal Pengabdian Agro and Marine Industry Vol 3, No 2 (2023): Jurnal Pengabdian Agro And Marine Industry
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpami.v3i2.8488

Abstract

In the dynamic realm of modern tourism promotion, the influence of social media cannot be ignored. As the digital landscape continues to evolve, the art of copywriting is emerging as an indispensable tool for capturing audiences and driving target market engagement. This article discusses the implementation of copywriting training in the context of promoting tourist destinations on social media platforms. By exploring the interplay between persuasive language, storytelling, and the immersive nature of social media, this article highlights how effective copywriting techniques can transform ordinary travel narratives into engaging and irresistible tales. Through comprehensive analysis of successful campaigns, it uncovers strategies for creating compelling content that resonates with diverse audiences, elicits emotional connection, and ultimately fosters a desire to explore the causes on display. The implementation of this copywriting training has added insight to harness the power of words to arouse the desire to visit and inspire tourists to start a pleasant tour.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT PLN NUSANTARA POWER Tanjung, Annisa Kifli; Fatmayanti, Fatmayanti
Jurnal Ekobismen Vol 4, No 1 (2024): Januari 2024
Publisher : Fakultas Ekonomi Universitas Jabal Ghafur, Sigli. Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jeko.v4i1.2134

Abstract

Tujuan dari penelitian ialah mengidentifikasi pengaruh KLK berdasarkan perubahan SIA pada pada PT PLN Nusantara Power. Pendekatan yang diterapkan ialah analisis deskriptif dengan pemanfaatan data primer. Data pada penelitian ini diolah melalui SPSS 20. Analisis statistik yang diterapkan pada penelitian ini adalah uji analisis regresi linier sederhana, pengujian hipotesis dengan menggunakan uji t. Populasi penelitian berupa laporan keuangan pada PT PLN Nusantara Power. Sampel penelitian yang digunakan berwujud 31 responden pada PT PLN Nusantara Power upk Nagan Raya dengan pemerolehan sumber data melalui hasil pengisian kuesioner. Diketahui bahwa penerapan SIA berpengaruh pada KLK. Hasil penelitian menjelaskan penerapan sistem informasi akuntansi yang baik dan benar dapat memberikan peningkatan pada kualitas laporan keuangan.Kata Kunci: Kualitas Laporan Keuangan, Sistem Informasi Akuntansi.
Pengaruh Pembiayaan Kredit Usaha Rakyat (KUR) Terhadap Perkembangan Usaha Mikro Kecil dan Menengah di PT Bank BSI KCP Nagan Raya 2 Fitriyani, Nur; Fatmayanti, Fatmayanti
Journal of Economics, Bussiness and Management Issues Vol. 1 No. 1 (2023): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v1i1.69

Abstract

People's Business Credit (KUR) can provide capital and encourage the development of community businesses which ultimately affects the income earned. For this reason, it is very important to develop KUR to reduce poverty levels and increase the contribution of MSMEs to the local economy. This research aims to see how KUR financing influences the development of MSMEs, and how this can help overcome the problems of unemployment and poverty and provide benefits to the community in Nagan Raya Simpang Peut. This research uses quantitative methods with a sample of 30 people from People's Business Credit (KUR) borrower customers at PT Bank BSI KCP Nagan Raya 2. The data collection technique uses a questionnaire, where after the data is collected it will be tested for validity and reliability to ensure validity and reliability. reliability of data obtained from respondents. Then afterwards it will be analyzed using the Likert scale technique. The findings obtained are that through KUR loans, MSME businesses can grow and develop because KUR can provide opportunities for MSME players to increase capital and expand operational scale so that they can increase production and product marketing. KUR has a positive impact, namely that it can increase income, welfare and provide new job opportunities.
Pengaruh Anggaran Pendidikan dan Evaluasi Kebijakan Penggunaan Dana Bantuan Operasional Sekolah (BOS) terhadap Akuntabilitas dalam Peningkatan Mutu Pendidikan (Studi Kasus di Sekolah Dasar Kecamatan Meureubo Kabupaten Aceh Barat) Rosalia, Rosalia; Maulina, Rina; Fatmayanti, Fatmayanti
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17606

Abstract

Penelitian ini bertujuan untuk menguji pengaruh anggaran pendidikan dan evaluasi kebijakan penggunaan dana Bantuan Operasional Sekolah (BOS) terhadap akuntabilitas dana Bantuan Operasional Sekolah (BOS) dalam peningkatan mutu pendidikan (Studi Kasus di SD Kecamatan Meureubo Kabupaten Aceh Barat). Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian yang digunakan adalah hubungan kausal atau sebab akibat yang dilakukan untuk melihat hubungan kausalitas antar variabel. Pemilihan sampel pada penelitian ini menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 76 responden. Pada penelitian ini peneliti melakukan perencanaa, pelakanaan, serta mengumpulkan data melalui penyebaran kuesioner kemudian diolah dan dianalisis menggunakan uji validitas dan menggunakan pearson correlation, uji reliabilitas menggunakan Cronbach alpha, uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis yang mencakup uji t (parsial), uji F (simultan), dan koefisien determinasi. Berdasarkan hasil dari penelitian ini menunjukkan bahwa anggaran pendidikan berpengaruh positif signifikan terhadap akuntabilitas dana Bantuan Operasional Sekolah (BOS) Evaluasi kebijakan penggunaan dana Bantuan Operasional Sekolah (BOS) berpengaruh positif signifikan terhadap akuntabilitas dana Bantuan Operasiona Sekolah (BOS).
MENGGUGAH KESADARAN MASYARAKAT DALAM PENGELOLAAN SAMPAH MELALUI PEMBUATAN BAK SAMPAH DAN PLANG HIMBAUAN DI KELURAHAN PANJI SARI, KECAMATAN PRAYA LOMBOK TENGAH Fatmayanti, Fatmayanti; Husnawati, Nila; Alieni, Karimannisa; Aulia, Natasya Difa; Paramesty, Ristawidya; Bahtiar, Gian Agisna; Hudaeri, Huzrullah; Azima, M. Fauzan; Khoarizmi, M. Syatho; Ngudiyono, Ngudiyono
Jurnal Wicara Vol 1 No 5 (2023): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v1i4.3395

Abstract

Kuliah Kerja Nyata (KKN) is a form of community service activities carried out by universities. In KKN activities carried out in Panji Sari Village, Praya District, Central Lombok Regency, groups of students and lecturers of Mataram University carry out various activities with the main target of Village Community Empowerment. Panji Sari is one of the villages located in Praya District, Central Lombok Regency, West Nusa Tenggara Province with an area of 118.33 Ha. The large area in the village also has environmental problems. The lack of public awareness of waste owned by this region is very alarming, this is due to the absence of Waste Disposal Sites (TPS) and Signs of Appeal for orderly waste disposal. Therefore, to increase public awareness of the dangers of waste and as a step towards a clean environment and minimize community littering, the KKN-PMD team made bamboo garbage bins and environmental appeal signs. The method used in this activity is counseling and demonstration. The community paid attention to the material presented during the socialization and then continued with the demonstration of making and assisting in making garbage bins and appeal signs. From the evaluation results, it was found that the community felt helped by this activity and gained knowledge about the dangers of waste for the surrounding environment.
Analisis Multidimensi Kemiskinan Rumah Tangga Di Provinsi Aceh: Pendekatan Ekonometrika dan Indeks IPM dengan Data Mikro Ekonomi Hadi, Fajri; Fatmayanti, Fatmayanti; Hidayat, Muhammad Rahmat; Rusdi, Rusdi
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 8, No 2 (2024): Jurnal Bisnis Dan Kajian Strategi Manajemen
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v8i2.12472

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi determinan multidimensi yang memengaruhi status kemiskinan rumah tangga di Provinsi Aceh dengan mengintegrasikan indikator sosial-ekonomi, kondisi perumahan, akses kesehatan, dan struktur keluarga. Penelitian ini menggunakan model regresi logistik biner dengan data rumah tangga dari berbagai kabupaten/kota di Aceh. Sebelas variabel independen dianalisis, mencakup kondisi perumahan, akses terhadap layanan kesehatan, status gizi anak, serta dinamika keluarga seperti status perceraian dan ketiadaan dukungan sosial pasca-cerai. Validitas model diuji menggunakan goodness-of-fit Hosmer–Lemeshow dan nilai Nagelkerke R². Hasil penelitian menunjukkan bahwa kesebelas indikator berpengaruh signifikan terhadap status kemiskinan rumah tangga. Rumah tidak layak huni (OR = 4,963), tidak memiliki akses layanan kesehatan (OR = 3,184), dan balita bergizi buruk (OR = 2,622) merupakan prediktor terkuat. Selain itu, kepala keluarga berstatus cerai tanpa dukungan sosial (OR = 2,352) memiliki kemungkinan lebih tinggi mengalami kemiskinan. Model ini mampu menjelaskan 28,4% variabilitas status kemiskinan (Nagelkerke R² = 0,284) dan lolos uji kecocokan model (p = 0,623). Kata Kunci:  Kemiskinan multidimensi, Regresi logistik, Stunting, Deprivasi perumahan, Dukungan sosial, Aceh, Malnutrisi 
Pengaruh Kesadaran Masyarakat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Empiris Di Kabupaten Nagan Raya Ningsih, Niken Rahayu; Marlina, Lilis; Fatmayanti, Fatmayanti
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i3.33768

Abstract

This study aims to analyze the influence of public awareness on motor vehicle taxpayer compliance in Nagan Raya Regency. Public awareness is considered an internal factor that reflects individuals’ understanding, trust, and sense of responsibility in voluntarily fulfilling fiscal obligations. A quantitative approach was employed using a survey method involving 100 respondents who are active taxpayers. The data were analyzed using simple linear regression to examine the relationship between variables. The results indicate that public awareness has a positive and significant effect on taxpayer compliance. Individuals who understand their rights and obligations, trust in tax management, and possess a moral drive to pay taxes on time are more likely to comply with tax regulations. These findings highlight the importance of strengthening fiscal awareness as a strategic effort to improve regional tax compliance, particularly in the motor vehicle tax sector, which plays a vital role in contributing to Regional Original Revenue (PAD).
Pengaruh Suku Bunga Bank Indonesia dan Inflasi kepada Return On Aset (ROA) pada Bank Syariah di indonesia Fikri, Ihsanul; Amri, Abrar; Mahdani, Rimal; Hastuti, Cut Sri Firman; Fatmayanti, Fatmayanti
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 5, No 1 (2025): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

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Abstract

This study analyzes the impact of Bank Indonesia's interest rate and inflation on Return On Assets (ROA) at Islamic Banks in Indonesia from 2019 to 2023. Although Islamic Banks do not use an interest-based system, interest rates and inflation can still influence their performance, particularly in terms of financing and fund distribution. The research method employed is descriptive quantitative analysis with multiple linear regression. The results indicate that both interest rates and inflation, either individually or together, have a significant positive impact on the ROA of Islamic Banks.