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Faktor-Faktor Yang Mempengaruhi Pengungkapan Informasi Sosial Dalam Laporan Tahunan Perusahaan Lia Safrina
Sustainable Jurnal Kajian Mutu Pendidikan Vol 1 No 1 (2018): Sustainable
Publisher : Lembaga Penjaminan Mutu, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.005 KB) | DOI: 10.32923/kjmp.v1i1.993

Abstract

The purpose of this research is to examine the effect of corporate characteristics,consist of size of board of commisioner, leverage, corporate size, profitability and ages of corporate to corporate social responsibility disclosure. This research can explain the decision making about the corporate social responsibility disclosure done by companies. This research used purposive sampling. The sample of this research is 16 companies. Researcher used multiple regression analysis as analysis method.The Result of this research shows that profitability have significant effect to corporate social responsibility disclosure. size of board of commisioner, leverage, corporate size and ages of corporate have not significant effect to corporate social responsibility disclosure. The Result of this research shows that size of board of commisioner, leverage, corporate size, profitability and ages of corporate have not significant effect to corporate social responsibility disclosure. That mean corporate social responsibility disclosure diseffect by five variables caused behaved the law of rule No. 40 year 2007 of limited shareholder that legalized on july 2007 section 74 that obligated to corporate to disclosure informatian social responsibility. Abstrak Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh dari karakteristik perusahaan yang diproksikan dalam ukuran dewan komisaris, leverage, ukuran perusahaan, profitabilitas dan umur perusahaan terhadap iumlah informasi sosial yang diungkapkan oleh suatu perusahaan. Penelitian ini dapat dijadikan sebagai tolak ukur pengambilan keputusan informasi social perusahaan pertambangan. Penelitian ini menggunakan metode purposive sampling, sampel yang digunakan berjumlah 16 perusahaan. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil dari penelitian ini menunjukan bahwa profitabilitas memiliki pengaruh yang signifikan terhadap jumlah informasi sosial yang diungkapkan oleh perusahaan, sedangkan ukuran dewan komisaris, leverage, ukuran perusahaan dan umur perusahaan tidak memiliki pengaruh yang signifikan terhadap jumlah informasi sosial yang diungkapkan oleh perusahaan. Hasil penelitian ini menunjukan bahwa secara simultan ukuran dewan komisaris, leverage, ukuran perusahaan, profitabilitas dan umur perusahaan tidak berpengaruh terhadap pengungkanpan informasi sosial perusahaan. Hal ini berarti bahwa pengungkapan informasi sosial perusahaan tidak dipengaruhi oleh kelima variabel tersebut yang disebabkan oleh diberlakukannnya Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas (UU PT), yang disahkan pada 20 Juli 2007. Pasal 74 yang mewajibkan perusahaan mengungkapkan informasi sosialnya.
Investasi Aceh: Wujud Kontribusi Etika Pada Pengusaha dan Pemerintah lia safrina
I-Finance Journal Vol 8 No 2 (2022): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v8i2.14258

Abstract

This study aims to identify the development of investment, the contribution of government and entrepreneurs in investment development and the application of Islamic investment in Aceh. This research is qualitative and analyzed using descriptive analysis. Data collection methods were conducted by means of unstructured observation and in-depth interviews with informants. This research provides results that; 1). Investment realization in Aceh has increased by 56.76% from 2019-2020, this achievement exceeds the target set in the Aceh RPJM document with an investment realization value of 150.60%, 2). The government and entrepreneurs have contributed well to the development of investment in Aceh. 3) The implementation of investment in Aceh has fulfilled the aspects of investment in Islam both from the material or financial aspects, halal aspects, social and environmental aspects and aspects of hope in the pleasure of Allah SWT. The conclusion of Aceh's investment development in 2020 experienced a fairly positive improvement compared to previous years, the application of investment in Aceh has fulfilled the aspects of investment in Islam, this condition can foster the attractiveness of investors both from local and outside Aceh to invest in Aceh.
DETERMINATION OF POVERTY LEVELS IN ACEH PROVINCE Uswah, Uswatun Hasanah; safrina, lia
I-Finance Journal Vol 10 No 1 (2024): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/81bcz555

Abstract

This research was conducted to analyze the effect of the Open Unemployment Rate, Inflation Rate, HDI Level and ZIS Realization on the Poverty Level in Aceh Province. The data secondary from data Aceh Central Statistics Agency (BPS) in the form of data on the Percentage of Poor Population as the dependent variable, data from 18 districts and 5 cities in Aceh Province represented by data on the Open Unemployment Rate, Inflation Rate, HDI Rate and data on the realization of Zakat, Infaq and Sadaqah (ZIS) from Baitul Mal Aceh in 2007-2021. The data analysis technique used to test the hypothesis in this study is multiple linear regression analysis. The results of this study indicate that; Partially the unemployment variable has no significant effect on the poverty rate in Aceh Province, this can be seen from the sig value which is 0.107 > 0.05. The inflation that has no significant effect on the poverty, this can be seen from sig value wich is 0.309>0.05.  The human development index variable that also has no significant effect on the poverty, its a sig value of 0.162 > 0.05. The ZIS realization variable that has significant effect on the poverty this can be seen from the sig value which is 0.000 < 0.05.. Based on the description above, it can be concluded that open unemployment, the inflation rate and the HDI level have no effect on poverty and the only the realization of zakat has an effect on the poverty level in Aceh province.
THE ROLE OF THE PASAI SAMUDRA KINGDOM COMPLEX TOURISM OBJECT TOWARDS INCREASING TRADERS' INCOME Syaputri, Rahmi; Safrina, Lia; Malahayatie
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 5 No. 2 (2023): AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/attijarah.v5i2.2073

Abstract

The tourism sector is currently one of the sectors that has great potential to increase regional income in Indonesia. However, there are still many areas with tourism potential that are not developed and even tend to be neglected. This is certainly not in accordance with one of the regional government's plans for developing tourist villages. and also the Cultural and Tourism Development Policy instructed by the President Number 16 of 2005. The Samudra Pasai royal complex tourist attraction is located in two locations, namely in Gampong Beuringen and in Gampong Kuta Kareng which is one of the mainstay religious tourist attractions in North Aceh district. This research is qualitative research using descriptive analysis to explain the role of tourist attractions in increasing the income of traders in the surrounding area. Data collection was carried out by interviewing informants from the North Aceh Culture Service, the Samudra Pasai Kingdom Tourism Object Manager, Village Heads and traders. This research provides results that the Samudra Pasai Royal Complex tourist attraction has not provided a maximum role in increasing traders' income.
Praktik Bagi Hasil Maw’ah Blang di Desa Alue Keurinyai dalam Perspektif Islam Badriah; Zulfiani; Husni; Khairil Fata; Munawar Rizki Jailani; Lia Safrina
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10635

Abstract

This study aims to see how the practice of profit-sharing maw'ah blang in the agricultural sector in Alue Keurinyai village is from an Islamic perspective. This study is a qualitative study with a field study approach. Data collection was carried out through interviews and documentation. The results of the study showed that: 1) in carrying out the practice of maw'ah blang, the contract was carried out verbally, and the most frequently used cooperation system is muzara'ah, which is a collaboration between landowners and cultivators where the seeds come from the landowner with a profit sharing agreement according to mutual agreement. The profit-sharing system is carried out in two ways—first, 1/3:2/3 with 1/3 for the cultivator and 2/3 for the landowner. Second, 50%:50% using after getting the harvest, it is reduced by the initial capital, after getting the net results, it is divided 50%:50%. 2) If seen from the practices carried out by the Alue Keurinyai village community in general, it is by the theory of muzara'ah and mukhabarah discussed in the books of fiqh, while the method of profit sharing that they practice is in two forms. The first form is by the theory of muzara'ah or mukhabarah, while the second form is not in accordance, because profit sharing is carried out after deducting the initial capital, so that if the harvest does not meet the target, one of the parties will be harmed. This research is limited to the land maw'ah and in the village of Alue Keurinyai. Subsequent researchers can conduct it on other assets and in different places.
MENINGKATKAN POTENSI BISNIS PETERNAKAN MELALUI PELATIHAN PEMBUATAN GARAM MINERAL BLOK (GMB) PADA PETERNAK SAPI DI GAMPONG JEULIKAT PROVINSI ACEH Ikhsanunddin; Muslina; Asra; Asmah Savitri; Lia Safrina
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikalshalih.v1i1.663

Abstract

The cattle farming business in Jeulikat is still done traditionally and the average farmers do not have special understanding and skills in the field of animal husbandry, they only rely on habits that have been passed down from generation to generation both in providing food and in medicine. The purpose of this training is to train cattle breeders in responding to the symptoms of mineral deficiency shown by livestock by making Block Mineral Salts. The activity approach was participatory training to accommodate various responses from the community so that farmers can practice directly according to the instructions given in the training. The results that were shown from the community's response, in addition to farmers being very enthusiastic and participating actively, they were also expect similar activities such as training in making catle feed so that the livestock business can be developed on a large scale.
Marketing Management of Microfinance at Bank Aceh Syariah Andriani, Winda; Asra, Asra; Muhayatsyah, Ali; Safrina, Lia
Journal of Management and Business Innovations Volume: 06, Number: 02, 2024
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jombi.v6i02.23139

Abstract

This study aims to analyse the marketing management of Microfinance at Bank Aceh Syariah. The research method used is qualitative with interview techniques. The results found that the marketing strategy of Bank Aceh Syariah Samudera Branch on iB microfinance is carried out by providing several alternative channels that customers can choose from to obtain financing, employees who provide good service and are responsive. In addition, the bank provides attractive margins to customers every time there is a promo, displays the superiority of the quality and quality of these products, the varied prices offered to customers, the location or place of the bank which is well arranged for the convenience of customers and a strategic location. Advertising is done through brochures, digital media and other social media, then direct sales-based sales. There are several obstacles in implementing Bank Aceh Syariah's marketing strategy in iB microfinance, namely the cancellation of financing applications by other parties, problematic collateral such as disputed land and building certificates, impatient customers, and lack of vehicles to reach customers who are far away.Keyword: Marketing, Management, Microfinance and Bank Aceh Sharia
STUDENT INTEREST IN E-COMMERCE: A MARKETPLACE-DRIVEN ENGAGEMENT APPROACH Basrul, Basrul; Safrina, Lia
Jurnal Digit : Digital of Information Technology Vol 15, No 1 (2025)
Publisher : Universitas Catur Insan Cendekia (CIC) Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51920/jd.v15i1.418

Abstract

Penelitian ini dilakukan untuk mendalami minat mahasiswa Islam dalam berbisnis online dalam konteks munculnya e-commerce yang berkembang pesat. E-commerce sangat sesuai dengan demografi mahasiswa milenial, yang sering mencari produk baru dan penawaran promosi. Meskipun beberapa mahasiswa telah berhasil memasuki pasar sebagai pedagang, sejumlah besar masih ragu untuk memanfaatkan e-commerce sebagai sarana untuk berwirausaha. Keraguan ini sering kali disebabkan oleh ketidakpastian mengenai kemampuan mereka dan ketakutan akan kemungkinan kegagalan dalam penjualan. Namun, meningkatnya e-commerce memberikan kesempatan berharga bagi mahasiswa untuk memanfaatkan teknologi guna meluncurkan bisnis dengan investasi finansial yang minim, sehingga secara efektif mengurangi biaya operasional. Dengan menggunakan metodologi penelitian kuantitatif, studi ini menerapkan analisis regresi sederhana untuk mengevaluasi data yang dikumpulkan melalui kuesioner yang didistribusikan kepada 254 mahasiswa Fakultas Ekonomi dan Bisnis Islam IAIN Lhokseumawe. Temuan menunjukkan adanya hubungan positif dan signifikan secara statistik antara pemanfaatan e-commerce dan minat mahasiswa untuk mengejar bisnis online, yang dibuktikan dengan hasil uji t, di mana nilai thitung sebesar 21.063 melebihi nilai ttabel sebesar 1.969, dengan tingkat signifikansi 0,00—jauh di bawah ambang batas 0,05. Hasil ini menekankan pentingnya e-commerce sebagai faktor kunci yang mempengaruhi aspirasi kewirausahaan mahasiswa Islam, serta menyoroti perlunya institusi pendidikan dan pembuat kebijakan untuk meningkatkan literasi e-commerce dan mendukung inisiatif yang memberdayakan mahasiswa dalam memanfaatkan platform digital untuk peluang bisnis..  Kata kunci: bisnis online, e-commerce, minat, mahasiswa Islam, era digital
Micro and Small Enterprises of Former Combatants: Behind Economic Contributions and Problems to Transforming Peace in the Affected Conflict Community of Aceh Abubakar, Muhammad Bin; Abubakar, Ayesah Uy; Zainal, Suadi; Safrina, Lia
Journal Public Policy Vol 11, No 4 (2025): October
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v11i4.12911

Abstract

This study analyzed the positive effects behind micro and small enterprises (MSEs) empowerment programs of the former combatants - the Free Aceh Movement (GAM) despite its problem, on transforming Aceh conflict to a positive peace.  MSEs play a critical role in contributing not only to economic empowerment but also conflict transformation and sustaining peace especially during the post peace agreement, that granted Aceh a form of decentralization of power from central government, with a significant degree of political and economic autonomy. Indonesia. Although the MSEs in rural Aceh Province most of them failed, they have positively contributed to the sustainable peace in the region.  Based on this assumption, this study explores the ex-combatant's experience with the MSEs program within the framework of decentralized power, and how the program gradually brought them back into the community. In-depth interviews, and field work observation, were the main techniques of the data collection. The data analysis was done using thematic analysis. The study found that autonomy and decentralization has created new political marketplace. MSEs that were set up in small groups of former combatants, civilian victims and other interested community members, was used to build patronage network and that led to their failure. However, the interactions occurring in operating these MSEs have re-established the relationships among the former combatants, victims, and ordinary people that were broken during the conflict. Thus, MSEs gradually reintegrated those ex-combatants into the community.
MARKET SHARE DETERMINAN OF ISLAMIC COMMERCIAL BANKS Lia Safrina; Uswatun Hasanah; Hartanti Dewi; Vita Arum Sari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v8i1.10150

Abstract

The growth of the market share value of Islamic banks from 2018 to 2023 has fluctuated but tends to increase, even reaching a market share value of 7.44% in 2023. This achievement has not yet met the market share target set by Bank Indonesia since 2015, which is 15%. This research aims to analyze the influence of BOPO, NPF, and FDR on Share. This study uses secondary data obtained from the official website of the OJK and the official websites of each Islamic Commercial Bank in the form of quarterly financial statements from 2021 to 2023 from 11 Islamic commercial banks. The data analysis model used in this research is the Panel Data Regression model. The results of the simultaneous test show that the variables BOPO, NPF, and FDR have a positive and significant effect on market share. Partially, the BOPO and NPF variables do not have an effect on market share, while the FDR variable has a positive and significant effect on market share.