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All Journal Akbis: Media Riset Akuntansi dan Bisnis Jurnal Vokasi JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Comprehensive Science Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Singkite Journal
INUZULA, LAKHARIS
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Impact Of Implementation Of Qanun No. 11/2018 Concerning Sharia Financial Institutions On The System Sharia-Based Profit Sharing With Good Governance As A Moderating Variable Zulkarnaini, Zulkarnaini; Surbakti, Agustina Br; Kheriah, Kheriah; Inuzula, Lakharis
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8553

Abstract

The Aceh Government, specifically the Lhokseumawe City Government, continues to make contributions through various policies, including the enactment of Qanun No. 11 of 2018 regarding Sharia Financial Institutions. This Qanun is applicable to all business entities, including cooperatives, which are currently under close scrutiny by the regional government and supervised by the Cooperatives and Micro, Small, and Medium Enterprises (MSMEs) Service. The growth of Savings and Loans Cooperatives, which plays a significant role in promoting economic development, has been implemented based on the Qanun LKS. However, there are allegations that the existing regulations have not been fully adhered to in accordance with Islamic Sharia principles. Through this research, we aim to assess the impact resulting from the implementation of the Qanun, specifically its influence on the system in use, which is a Sharia-based profit-sharing system. This study seeks to delve deeper into how Savings and Loans Cooperatives, in particular, can thrive and operate more effectively under the established principles of good governance. To achieve this, the research employs Moderated Regression Analysis (MRA) to examine the extent to which good governance plays a role in ensuring that the implementation of Qanun LKS can be effectively carried out through a Sharia-based profit-sharing system. The findings of the research indicate that the implementation of Qanun No. 11 of 2018 concerning LKS significantly affects the Sharia-based profit-sharing system in Savings and Loans-based Cooperatives in Lhokseumawe City. Additionally, it is observed that Good Governance further strengthens the impact of the interactions between the implementation of Qanun No. 11 of 2018 and the Sharia-based Profit Sharing system. This suggests that Savings and Loans-based Cooperatives have started to implement Sharia practices as mandated by the Qanun, although only a limited number of Cooperatives have transitioned to the Sharia system thus far.
Effect of Fundamental Factors on Stock Return (On LQ-45 Index Companies In Indonesia Stock Exchange 2017-2020) Simahatie, Mai; Inuzula, Lakharis
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.947 KB) | DOI: 10.54443/jaruda.v1i1.2

Abstract

This research is an associative research with a quantitative approach.The use of a quantitative approach in this study is intended to test the hypothesis by using statistical calculations to examine the effect of the independent variable on the dependent variable under study. This research will be conducted on the Indonesia Stock Exchange through the official IDX website, namely: http/www.idx.co.id. This research was conducted from July 2021 to December 2021.Typethe data used in this study is quantitative data, namely data measured on a numerical scale (numbers). The population used in this study are companies on the LQ-45 index listed on the Indonesia Stock Exchange from 2017 - 2020, where there are 45 LQ-45 index issuers which will change every 6 months or the period of February and August every year. year. The sampling technique in this study was purposive sampling which was selected based on certain criteria in accordance with the research objectives.
Study of Literature Researching Factors Affecting Problem Financing in Indonesia's Sharia Banking During 2017-2021 Simahatie, Mai; Inuzula, Lakharis
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.525 KB)

Abstract

This study aims to make a literature review of research related to the factors that affect the financing of non-performing Islamic banking in Indonesia. The importance of this research is because non-performing financing of Islamic banks continues to increase and can be dangerous. This study uses a qualitative descriptive method and collects articles using the publish or perish application with restrictions from 2017 to 2021. The results: the factors that affect non-performing financing in Islamic banking occur due to external factors and internal factors. from internal companies such as procedural errors in providing financing, fraud, analysis errors, managerial abilities, lack of supervision and monitoring,) and from debtors such as character, sick debtors, education, family (internal macro factors of the company). Furthermore, External Factors can be caused by macroeconomics, such as market conditions, government regulations, politics, natural disasters. (Company external macro factors). Meanwhile, macroeconomic factors that influence non-performing financing include inflation, currency exchange rates, GDP, BI Rate and CAR, FDR and so on. , Inflation, Inflation Control Range , BI rate , BOPO CAR, GDP, Rupiah exchange rate ROA, CPI, GDP, LTV, PLS CPI, GDP, CAR, FDR, PLS inflation, exchange rate, profit sharing, and per capita income rate, Wadiah Certificate Bank Indonesia,
Pengaruh Profitabilitas, Likuiditas dan Firm Size terhadap Struktur Modal (Studi pada Perusahaan Real Estate dan Properti yang Terdaftar di BEI, Periode 2020-2022) Tamara, Kasih; Inuzula, Lakharis; Muttaqim, Hakim
Singkite Journal Vol 3 No 2 (2024): Singkite Journal, August 2024
Publisher : Aceh Cooperative Care

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63855/skt.v3i2.42

Abstract

This research delves into the intricate dynamics of capital structure decisions within the context of real estate and property companies listed on the Indonesia Stock Exchange (IDX) during the period spanning from 2020-2022. With the aim of examining the interaction between profitability, liquidity and liquidity. and firm size, and its impact on the capital structure choices made by these companies. Using secondary data from the official IDX website and panel regression analysis methods, to provide a comprehensive understanding of how profitability, liquidity and company size collectively influence capital structure decisions of real estate and property companies in Indonesia. The results found that, simultaneously and partially, the variables profitability (RPA), liquidity (Current Ratio) and firm size had a significant effect on capital structure for the next one year period.
Digitalisasi Pencatatan Keuangan Berbasis Fintech: Akurasi dan Efisiensi Pelaporan Keuangan UMKM Inuzula, Lakharis; Ginting, Erika Fahmi; Andriyani, Suci
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8505

Abstract

Many Micro, Small, and Medium Enterprises (MSMEs) still rely on manual financial record-keeping and lack a well-documented, standardised accounting system. This complicates their ability to generate accurate and reliable financial reports in accordance with accounting standards. Such a situation is crucial for decision-making and reporting to relevant stakeholders. These limitations also hinder business development and increase the risk of financial data errors. To address this issue, the focus is on developing an application based on AppSheet that enables MSMEs to create financial reports in a practical, efficient manner, and in compliance with standards, without the need for coding expertise. This research employs a quantitative descriptive approach aimed at explaining the process of financial report preparation and assessing the effectiveness of the application in the context of MSMEs.Field research methods are essential for direct engagement with MSME practitioners, allowing for an understanding of their needs and the challenges they face in financial record-keeping, as well as the obstacles to digitalisation. The research approach utilised is descriptive quantitative, involving field studies and literature reviews, with stages that include literature review, application design, observation, data collection, testing, and financial report preparation.This application is expected to enhance accuracy, efficiency, and practicality in the financial record-keeping processes of MSMEs, while also facilitating their compliance with applicable financial reporting standards. The use of this technology is aimed at supporting MSMEs in improving the quality of financial management and ensuring the sustainability of their businesses.
Inklusi Keuangan Melalui Literasi Keuangan, Modal Sosial, dan Teknologi Finansial: Desa Blang Kecamatan Syamtalira Aron Kabupaten Aceh Utara Bustami, Koko; Saifrizal, Muhammad; Inuzula, Lakharis
Journal of Comprehensive Science Vol. 4 No. 2 (2025): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i2.3011

Abstract

In this era of digitalization, the development of technology is so rapid, we can feel this from the ease of all jobs that used to be very complex, such as the existence of financial inclusion systems and financial technology, namely banks or e-banking. Banks play an important role for society, this has proven to be a brilliant solution in financial transactions and transfers. So in this case, the role of financial literacy, financial technology and social capital is very important to increase financial inclusion. This study aims to see how the influence of financial literacy on financial inclusion, the influence of social capital on financial inclusion, and financial technology on the financial inclusion of the people of Blang Village". The research method was quantitative with library research data collection techniques and questionnaire distribution. The population of 300 local people with a percentage of relaxation of 5%, sampling using the Slovin formula so that it became 171 respondents. The sampling technique uses a purposive sampling technique with the criteria of productive age of 20 to 40 years who use financial services and live in Blang Village. Data analysis uses descriptive and multiple linear regression. The results of partial financial literacy have no effect on financial inclusion with a tcal value of 1,715 smaller than ttable 1,794 (1,715<1,974). social capital, affecting financial inclusion with a tcal value of 5,293 greater than ttable (5,293>1,974). financial technology has an effect on financial inclusion with a tcal value of 4,235 greater than ttable (4,235>1,974), a simultaneous hypothesis that there is an influence of financial literacy, social capital and financial technology on financial inclusion with a fcal value of 100,393 greater than ftable 2.66 (100,393>2.66).
Pemanfaatan Teknologi Mesin Steam Otomatis Eco-Printing dalam Meningkatkan Produksi dan Mengangkat Ekonomi BUMDesa Inuzula, Lakharis; Dwina, Novira; Firdaus, Anhar; Bustami, Koko; Juanda, Juanda
Jurnal Vokasi Vol 9, No 3 (2025): November
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i3.7776

Abstract

Program ini bertujuan memperkuat kemandirian ekonomi masyarakat melalui peningkatan kapasitas produksi BUMDesa pada sektor kerajinan eco-printing, yaitu teknik pewarnaan alami ramah lingkungan yang memanfaatkan dedaunan dan tanaman lokal. Sebelum penerapan teknologi, proses produksi eco-printing dilakukan secara manual dan sederhana, sehingga memakan waktu lama, menghasilkan motif yang tidak konsisten, dan memiliki kapasitas produksi terbatas. Dampaknya, produk sulit memenuhi permintaan pasar dalam skala besar serta memiliki daya saing rendah. Pengenalan mesin steam otomatis melalui kegiatan ini meningkatkan efisiensi dan kualitas produksi, mempersingkat waktu penguapan kain dari 5–7 jam menjadi 2–3 jam per batch, serta memungkinkan peningkatan volume produksi tanpa menurunkan kualitas. Selain peningkatan teknis, kegiatan ini juga memberikan pelatihan dan pendampingan kepada anggota BUMDesa serta masyarakat sekitar. Keterlibatan aktif ibu rumah tangga dan pemuda desa memperluas inklusi sosial dan memberdayakan kelompok yang sebelumnya kurang terlibat dalam aktivitas ekonomi produktif. Lebih jauh lagi, program ini menumbuhkan semangat kewirausahaan baru dengan munculnya usaha-usaha rumahan berbasis eco-printing yang dipasarkan secara daring. Hasil kegiatan ini menunjukkan bahwa penerapan teknologi tepat guna tidak hanya meningkatkan produktivitas dan daya saing produk, tetapi juga memperkuat ekonomi desa dan membuka peluang usaha berkelanjutan berbasis kearifan lokal.
Co-Authors andriyani, suci Anhar Firdaus Firdaus Bustami, Koko Dwina, Novira Elfrida Ratnawati Ginting, Erika Fahmi Hakim Muttaqim Juanda Juanda Kheriah, Kheriah Muhammad Saifrizal Simahatie, Mai Surbakti, Agustina Br Tamara, Kasih