Claim Missing Document
Check
Articles

Found 18 Documents
Search

GREEN ECONOMY MOVEMENT THROUGH THE UTILIZATION OF HOUSEHOLD COOKING OIL WASTE into VALUE-ADDED BUSINESS PRODUCTS Chudri, Intan Rizkia; Purnamasari, Desy; Anggraini, Yessi
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 5, No 1 (2025): Vol 5 No 1 Juni 2025
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v5i1.2374

Abstract

The reuse of cooking oil can be harmful for human health. Disposing of used cooking oil waste directly into the ground can also pollute the environment. These practices can endanger both human health and the environment. Cooking oil is one of the daily necessities for the Indonesian people. Therefore, raising public awareness about the dangers of reusing cooking oil must be continuously carried out. The facts show that many people still reuse cooking oil many times. This is often due to a lack of knowledge about its negative health impacts as well as financial constraints. Unfortunately, the increasing consumption of cooking oil and production of used cooking oil waste is not accompanied by greater public awareness of food and environmental health. From a medical perspective, consuming food processed with used cooking oil can pose serious health risks, as it contains substances that may cause degenerative diseases such as cancer, stroke, and other dangerous illnesses. Ideally, cooking oil should only be used a maximum of two times. Public awareness of environmental protection also remains low; waste used cooking oil is often improperly disposed of, leading to environmental contamination.Key words: Green Economy, Reuse cooking oil, household, Valuable Bisnis Product
Self-Efficacy dan Job Performance: a Meta Analysis Lailla, Nor; Chudri, Intan Rizkia
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2532

Abstract

The purpose of this study is to explore the relationship between self-efficacy and job performance through a meta-analysis to provide an alternative and better understanding of the literature on self-efficacy and job performance. The research method used was a meta-analysis using JASP software. This study was conducted on 12 journals with 42 studies to examine the magnitude of the relationship between self-efficacy and job performance. The findings indicate a relationship between self-efficacy and job performance.
Financial performance: The impact of age and background of retired military officers on oil, gas, and coal companies Chudri, Intan Rizkia; Fadilla, Fitrah; M.J, Ermad
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2833

Abstract

Purpose: This study aims to investigate the impact of the age and background of retired military officers in management roles on the financial performance of companies. Methodology/Approach: The research was conducted across 22 companies operating in the Oil, Gas, and Coal sub-sector, selected based on specific criteria. The study utilized a quantitative approach, employing panel data regression analysis to assess the relationship between the independent variables (age and background of retired military officers) and the dependent variable (financial performance) over the period from 2021 to 2023. Results: The results of this study found that management age has a significant positive effect on financial performance, and military background has a significant positive effect on financial performance. Conclusions: The research concludes that the age and background of retired military officers play a critical role in shaping the financial performance of companies, particularly within the Oil, Gas, and Coal sectors. Understanding this relationship can provide valuable insights for organizations in selecting management personnel. Limitations: A limitation of this study is its focus on a specific sector, which may restrict the generalizability of the findings to other industries or contexts. Contribution: This study contributes to the fields of management and organizational behavior by highlighting the significance of leadership backgrounds in influencing financial performance. The insights gained can assist companies in making informed decisions regarding management recruitment and development strategies.
THE INFLUENCE OF CAPITAL INTENSITY, COMPANY SIZE AND LEVERAGE ON TAX AVOIDANCE IN COMPANIES AUTOMOTIVE SUB SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2018-2020 Chudri, Intan Rizkia; Irmawati, Irmawati; Yusliana, Yusliana; Mauliansyah, Hendri; Dinata, Fendi
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 2 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i2.2458

Abstract

The Automotive Sub Sector Company is one of the industrial sub sector companies listed on the Indonesian Stock Exchange which is increasingly growing and developing in Indonesia. This can be seen from the large number of automotive products used both in type and quantity. Apart from product developments, demand for automotive products in society is also increasing, accompanied by population growth. The aim of this research is to examine the influence of capital intensity, company size and leverage on tax avoidance in automotive sub-sector companies listed on the Indonesia Stock Exchange. The type of research is quantitative methods. The population in this study was 36 samples of automotive sub-sector companies listed on the Indonesia Stock Exchange. The object of this research is the automotive sub-sector companies listed on the Indonesia Stock Exchange (BEI). The data analysis technique in this research uses multiple linear regression analysis. The type of data used in this research is secondary data. The research results show that capital intensity, company size and leverage have a positive effect on Tax Avoidance in Automotive Sub-Sector companies listed on the Indonesia Stock Exchange, both simultaneously and partially.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN PIDIE Chudri, Intan Rizkia; Irmawati, Irmawati; Sari, Cut Atika
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 1 (2023): Edisi Januari - Juni 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i1.1787

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kemampuan teknik pemakai, program pelatihan dan pendidikan dan kompetensi sumber daya manusia terhadap kinerja sistem informasi akuntansi pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Pidie. Data penelitian dikumpulkan melalui daftar pertanyaan/kuisioner dan studi dokumentasi. Pengujian hipotesis menggunakan analisis regresi linier berganda, uji bersama-sama dan uji parsial dimaksud untuk mengetahui secara bersama-sama dan secara parsial pengaruh variabel independen terhadap variabel dependen pada tingkat kepercayaan 95% (? = 0,05). Objek dalam penelitian ini pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Pidie. Ukuran sampel penelitian ini sebanyak 50 pegawai. Hasil penelitian menunjukan bahwa Secara uji simultan antara variabel kemampuan teknik pemakai, program pelatihan dan pendidikan dan kompetensi sumber daya manusia secara simultan berpengaruh terhadap kinerja sistem informasi akuntansi pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Pidie. Kemudian secara parsial yaitu kemampuan teknik pemakai berpengaruh terhadap kinerja sistem informasi akuntansi pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Pidie. Program pelatihan dan pendidikan berpengaruh terhadap kinerja sistem informasi akuntansi pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Pidie. Kompetensi sumber daya manusia berpengaruh terhadap kinerja sistem informasi akuntansi pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Pidie.
DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN LAINNYA YANG TERDAFTAR DI BURSA EFEK Lastri, Surna; Chudri, Intan Rizkia; Halim, Al
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 2 (2023): Edisi Juli-Desember 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i2.1912

Abstract

Salah satu upaya wajib pajak untuk menghindari pajak secara legal adalah tax avoidance (penghindaran pajak), yang berarti meminimalkan beban pajak dengan memanfaatkan kelemahan undang-undang perpajakan negara tersebut. Tujuan dari penelitian ini adalah untuk mengetahui determinan tax avoidance pada Perusahaan Sub Sektor Otomotif dan Komponen lainnya yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2020 dengan variabel prediktor Profitabilitas, Leverage, Capital Intensity  dan Ukuran Perusahaan . Sampel penelitian ini adalah 13 perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pemilihan data purposive digunakan selama penelitian, yang berlangsung dari 2017 hingga 2020. Penggunaan model regresi berganda dengan tingkat signifikan 5% digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa Profitabilitas, Leverage, Capital Intensity  dan Ukuran Perusahaan berpengaruh positif signifikan terhadap penghindaran pajak baik secara simultan maupun parsial. Kata kunci: Profitabilitas, Leverage, Capital Intensity  dan Ukuran Perusahaan dan Penghindaran Pajak
Determinants of Financial Information Quality in Aceh Government Chudri, Intan Rizkia; Fitri, Aida; Delly, Hafifa
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5519

Abstract

Purpose: This study aims to explore the effect of the Whistleblowing System (WBS) and External Pressure on the quality of financial information in government institutions, specifically focusing on Aceh Government Work Units (SKPAs). Methodology: A quantitative approach was employed, surveying 66 financial management staff members from various SKPAs in Aceh. The data was analyzed using multiple linear regression through SPSS software to assess the impact of WBS and External Pressure on financial information quality. Result: The study found that both WBS and External Pressure have significant positive effects on improving the quality of financial information. These two factors together explained 47.5% of the variance in financial information quality, with WBS having a slightly stronger impact compared to External Pressure. Conclusion: The research suggests that a robust Whistleblowing System and appropriate external pressure mechanisms are crucial for improving the transparency and accuracy of financial reporting within public sector institutions in Aceh. These findings underscore the importance of governance structures in enhancing financial integrity. Limitations: The study is limited by its focus on a single province and a cross-sectional research design, which limits its ability to generalize results and draw causal inference. Contribution: This study contributes to the literature on public sector governance by providing valuable insights into the role of internal and external control mechanisms in enhancing financial transparency in regions with special autonomy.
Pengaruh Inventarisasi Aset, Legal Audit Dan Struktur Birokrasi Terhadap Optimalisasi Pengelolaan Barang Milik Daerah Pada Pemerintah Kabupaten Aceh Besar Putra, Ilham Perdana; Chudri, Intan Rizkia; Yunina, Fitri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.2839

Abstract

The problem addressed in this study is the suboptimal management of Regional Government Assets (Barang Milik Daerah/BMD) in Aceh Besar Regency, which is marked by discrepancies between physical and administrative asset data, weak legal safeguards for assets, and a bureaucratic structure that has yet to effectively support asset management. This study aims to analyze the effect of asset inventory, legal audit, and bureaucratic structure simultaneously and partially on the optimization of BMD management in the Government of Aceh Besar Regency. The population in this study consists of government officials involved in BMD management across all Regional Work Units (SKPD) in Aceh Besar Regency, totaling 66 officials. Each SKPD is represented by two selected samples: the Head of the Finance Subdivision and the BMD Manager. Sampling was conducted using a non-probability saturated sampling technique, in which all population members are used as samples—also known as a census. The results show that asset inventory, legal audit, and bureaucratic structure simultaneously influence the optimization of BMD management in SKPDs of Aceh Besar Regency, with an R value of 0.689. Asset inventory has a positive effect on the optimization of BMD management, with a regression coefficient of 0.241. Legal audit also has a positive effect, with a regression coefficient of 0.240. Meanwhile, bureaucratic structure has a positive effect with a regression coefficient of 0.266.