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All Journal JURNAL KEBANGSAAN NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURMA : Jurnal Program Mahasiswa Kreatif Journal Informatic, Education and Management (JIEM) Jurnal Cahaya Mandalika Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Bina Bangsa Ekonomika KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Aceh Journal of Community Engagement (AJCE) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT)
Muhammad Saifrizal
Universitas Islam Kebangsaan Indonesia
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PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAHAN KABUPATEN BIREUEN Saifrizal, Muhammad
JURNAL KEBANGSAAN Vol 8, No 16 (2019): Jurnal Kebangsaan
Publisher : JURNAL KEBANGSAAN

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Abstract

ABSTRACT This study aims to determine the effect of Target Clarity Budget and Accounting System Implementation of the Regional Financial Institution Performance Accountability Bireuen District Government. Data obtained by questionnaires distributed in 15 offices SKPD Bireuen district with a total sample of 45 samples. The analysis technique used is linear regression, hypothesis testing using t-statistic, test F and test the coefficient of determination as well as the f-statistic to test the effect partially to the level of significance of 5%. The result showed that the Target Budget Clarity has a significant positive effect on Accountability is equal to 0.534. Application of Regional Financial Accounting System positive and significant impact on Accountability, with a regression coefficient of 0.737. Concurrent test results showed that the Clarity Budget Goals and Implementation Regional Financial Accounting System influence on employee performance, with a coefficient of determination of 83.7%%. Keywords: Budget Targets Clarity, SIKD Implementation, Accountability
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PADA KANTOR BADAN PENGELOLA KEUANGAN DAERAH (BPKD) DI KABUPATEN BIREUEN MUHAMMAD SAIFRIZAL
KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Vol. 2 No. 3 (2022)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/knowledge.v2i3.1561

Abstract

This study aims to determine the Financial Ratios in Assessing Financial Performance at the Office of the Regional Financial Management Agency (BPKD) in Bireuen Regency. The method used in this study is a qualitative research method with a ratio or comparison data analysis model. The sample of this research is data regarding the regional expenditure budget and the Bireuen Regency budget realization report for the 2019-2021 period. The results showed that the Financial Performance Effectiveness Ratio of Bireuen Regency was in the Effective category because the average effectiveness was above 100%, namely 102.63%. The Regional Financial Efficiency Ratio of Bireuen Regency is included in the Efficient category because the average ratio is 100.56%, although the average efficiency is already efficient, the costs incurred by the Bireuen Regency Government to obtain revenue are still quite large. The Regional Financial Growth Ratio of Bireuen Regency shows that the Growth of Regional Original Income (PAD) experienced positive growth despite fluctuating movements. The Regional Financial Independence Ratio of Bireuen Regency is still very low and the pattern of financial independence is still classified as an Instructive relationship pattern because it is still included in the 0% - 25% interval where the role of the central government is more dominant than the local government itself ABSTRAKPenelitian ini bertujuan untuk mengetahui Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada Kantor Badan Pengelola Keuangan Daerah (BPKD) di Kabupaten Bireuen. Metode yang digunakan pada penelitian ini merupakan metode penelitian kualitatif dengan model analisis data rasio atau perbandingan. Sampel penelitian ini merupakan data mengenai anggaran pendapatan belanja daerah dan laporan realisasi anggaran Kabupaten Bireuen periode 2019-2021. Hasil penelitian menunjukkan bahwa Rasio Efektivitas Kinerja Keuangan Kabupaten Bireuen berada dalam kategori sudah Efektif karena rata-rata efektivitasnya adalah di atas 100% yaitu 102,63%. Rasio Efisiensi Keuangan Daerah Kabupaten Bireuen termasuk dalam kategori Efisien karena rata-rata rasionya 100,56%, meskipun rata-rata Efisiensi nya sudah efisien, biaya yang dikeluarkan oleh Pemerintah Kabupaten Bireuen untuk memperoleh pendapatannya masih cukup besar. Rasio Pertumbuhan Keuangan Daerah Kabupaten Bireuen bahwa Pertumbuhan Pendapatan Asli Daerah (PAD) mengalami pertumbuhan positif meskipun terjadi gerak yang fluktuatif. Rasio Kemandirian Keuangan Daerah Kabupaten Bireuen tergolong masih sangat rendah dan pola kemandirian keuangannya masih tergolong pola hubungan Instruktif karena masih tergolong dalam interval 0% - 25% dimana peranan pemerintah pusat lebih dominan daripada pemerintah daerah itu sendiri.
Development of Curcuma Caesia (Black Turmeric) Cultivation as a Leading Local Traditional Medicine Plant Koko Bustami; Muhammad Saifrizal; Mizan Maulana; M. Ferdiananda Chadafi; Abdullah Abdullah
Jurma : Jurnal Program Mahasiswa Kreatif Vol 6 No 2 (2022): Desember 2022
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v6i2.1608

Abstract

Development of Curcuma Caesia (Black Turmeric) Cultivation as a Local Superior Traditional Medicinal Plant which was carried out in Kekuyang Village, Ketol District, Central Aceh Regency. Our motivation for carrying out this activity, based on the search results, found a lack of understanding of community literacy regarding traditional medicinal plants that can be used as income, namely black turmeric, the minimum amount of fertilizer available, the number of farmers, the number of pesticides and the number of seeds also affect the productivity of black turmeric, in addition to land use which can be used as a location for the biodiversity of medicinal plants has not yet been found. It is hoped that the purpose of this service can provide community understanding regarding the mapping of the biodiversity of local superior traditional medicinal plants, provide public understanding of the benefits and efficacy of black turmeric as a traditional medicinal plant, then form conservation groups, carry out conservation by cultivating rare medicinal plants throughout the region so that the area has a branding as a center for the conservation of medicinal plant biodiversity and makes the conservation center a center for medicinal plant education with a conservation group as the main tutor as well as a center for the medicinal plant business. The implementation method is by way of roadmap mapping, carrying out the stages of activities starting from identifying needs, briefly describing the target audience, planning forms of intervention, establishing partnerships with parties outside the village, mapping success, and measuring and implementing the program. The results of the activity show that the great potential that Kekuyang Village has to expand black turmeric production is supported by the condition of the fertile area, the participation of farmers, and also the support of residents and village apparatus in this program which is very responsive and supported by Reje (village head) to advance the area by introducing all over the world and also accepting all forms of investment in potential agriculture.
THE INFLUENCE OF BUDGET, SPI, AND COMPETENCE OF VILLAGE APPARATUSES ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT AND THEIR IMPACT ON WELFARE Muhammad Saifrizal; Koko Bustami
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

The Village Fund is a mandate from the law as stipulated in Article 72 Paragraph 2 of Law Number 6 of 2014. the central government is obliged to allocate Village Funds in the State Budget (APBN). Policies for allocating and distributing Village Funds by taking into account village characteristics and village performance in managing Village Funds. The purpose of this research is to look at the determination of the clarity of budget targets, the internal control system and the competency of the village apparatus in terms of accountability in managing village funds and their impact on village welfare.This research model usesPath Analysisfor testing a direct and indirect effect. The results of this study prove that budget targets, internal control systems and competence of village apparatus have a direct influence on accountability. Likewise with the results of indirect influence, only the internal control system which does not have an indirect effect on village welfare. For the functioning of these variables, accountability for village fund management has a direct effect on village welfare
FINANCIAL LITERACY CAPABILITIES IN INCREASING FINANCIAL INCLUSION THROUGH SHARIA FINTECH Koko Bustami; Muhammad Saifrizal
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

Studies on financial literacy in increasing financial inclusion and the use of sharia financial technology in banking make it easier for customers to plan financial goals. The purpose of this study is to determine the ability of financial literacy to increase the understanding and use of sharia financial technology and the ability of financial literacy to increase financial inclusion and the ability of sharia financial technology to increase financial inclusion. Using quantitative methods with SEM analysis. The resultit was found that the ability of financial literacy has an effect on sharia financial technology with an estimated value of 1.038 (103.8%), a significant 0.000. The same results were also found in the ability of financial literacy to influence financial inclusion with an estimated value of 0.633 (63%), a significant 0.000. However, the financial capability of Islamic technology has no effect on financial inclusion with an estimated value of 0.055 (5.5%), a significant 0.576.Financial literacy helps economic development in dealing with economic complexity and instability. Financial well-being and financial literacy are two important factors in determining an individual's quality of life
ANALISIS BIAYA – VOLUME – LABA DALAM PERENCANAAN LABA PADA USAHA KERIPIK Alifvia Alifvia; Koko Bustami; Muhammad Ferdiananda Chadafi; Muhammad Saifrizal
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 4 (2023): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i4.2023.2171-2179

Abstract

Manajer dapat lebih memahami hubungan antara volume biaya dan keuntungan dengan menggunakan studi biaya volume keuntungan (cvp). Untuk proses pengambilan keputusan perusahaan dalam perencanaan laba, analisis ini sangat membantu. Analisis untuk menentukan penjualan minimum yang diperlukan perusahaan untuk menghindari kerugian tetapi belum menghasilkan keuntungan, atau untuk mengatakan bahwa keuntungan sama dengan nol. Penelitian ini menggunakan metodologi kualitatif. Penelusuran secara langsung dalam bentuk informasi dari usaha tersebut, dengan terknik pengambilan sampel dilakukan secara purposive dan snowball dan triangulasi. menggunakan data biaya, volume penjualan dan pendapatan tahun 2020-2022. Ada perbedaan sebelum dan sesudah analisis BEP. Pada saat harga dinaikkan 10% maka perbandingan jumlah target unit sebesar 563kg sebelumnya sebesar 671kg. jika biaya variable diturunkan 10% maka arget penjualan hanya 614kg sebelumnya 671kg
PENGELOLAAN KEUANGAN DANA BOS REGULER DAN AKUNTABILITAS PELAPORAN KEUANGAN DAERAH BERDASARKAN PERMENDIKBUD NO. 6 TAHUN 2021 DI KOTA LHOKSEUMAWE Muhammad Saifrizal; Yafitzam Yusuf
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2: Jurnal Cahaya Mandalika
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i2.2172

Abstract

Tujuan penelitian ini untuk mengukur dan melihat sejauh mana pengelolaan keuangan Dana BOS Reguler dan pertanggungjawaban pelaporan keuangan daerah yang berlaku umum berdasarkan Permendikbud No. 6 Tahun 2021 yang dilaksanakan oleh seluruh Satuan Pendidikan yang ada di Kota Lhokseumawe untuk menjamin efektivitas penggunaan BOS dalam mendukung program wajib belajar. Pendekatan penelitian ini adalah penelitian deskriptif kualitatif. Metode pengumpulan data yang digunakan dalam penelitian ini yaitu dengan teknik wawancara, teknik dokumentasi dan teknik observasi. Hasil penelitian ini bahwa Perencanaan pengelolaan dana BOS pada satuan pendidikan di Kota Lhokseumawe telah dilaksanakan dengan baik oleh Kepala Sekolah, Bendahara sekolah, Dewan guru, dan Komite sekolah, yang diimplementasikan dalam RKAS yang kemudian diinput dalam Aplikasi Rencana Kegiatan Anggaran Sekolah (ARKAS). Pelaksanaan penggunaan dana BOS telah sesuai dengan dua belas item tata kelola bos yang telah diatur oleh Pemerintah. Apabila anggaran dalam BOS tidak cukup padahal dana triwulan berikutnya belum cair maka bendahara BOS dengan persetujuan Kepala Sekolah meminjam kepada pihak ketiga seperti Koperasi PNS. Pelaporan dana BOS Reguler pada satuan pendidikan di wilayah Kota Lhokseumawe masih menggunakan dua metode secara online dan offline. Untuk pelaporan dan pertanggungjawaban dana BOS reguler dilakukan oleh bendahara sekolah dengan membuat SPJ sesuai transaksi yang terjadi.
THE EFFECT OF DISCIPLINE AND MOTIVATION ON STUDENT LEARNING ACHIEVEMENT (Study at Harapan Umat Arongan Private Middle School) Nurul Izzati; Afra Fadhilah; Rosdiana; Fais Al Hadi; M Saifrizal
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i1.388

Abstract

This research aims to analyze the influence of discipline on student learning achievement at Harapan Umat Arongan Private Middle School, the influence of motivation on student learning achievement at Harapan Umat Arongan Private Middle School and the influence of discipline and motivation on student learning achievement at Harapan Umat Arongan Private Middle School. In this research, researchers used quantitative research. The sample in this study was 65 students at Harapan Umat Arongan Private Middle School. The results of this research show that the results of the t test on the discipline variable (X1) obtained tcount > ttable (5.166 > 1.998) with a probability of 0.000 whose value is below 0.05. Thus Ha1 is accepted, which means that there is a partially significant positive influence of discipline (X1) on student learning achievement (Y) at Harapan Umat Arongan Private Middle School. The results of the t test on the learning motivation variable (X2) obtained tcount > ttable (4.146 > 1.998) with a probability of 0.000 with a value below 0.05. Thus, Ha2 is accepted, which means that there is a partially significant positive influence on learning motivation (X2) on student learning achievement (Y) at Harapan Umat Arongan Private Middle School. The results of the calculation of Fcount ˃ Ftable (8.023 ˃ 2.75) obtained a sig value (0.000 ˂ 0.05), so simultaneously (together) discipline (X1) and learning motivation (X2) have a significant effect on learning achievement (Y) students at Harapan Umat Arongan Private Middle School.
PENGARUH MEDIA SOSIAL DAN AFILIASI PENJUAL TERHADAP BRAND EQUITY PADA UMKM DI KOTA LHOKSEUMAWE Abdullah, Abdullah; Bustami, Koko; Yusuf, Yafitzam; Hendiyani, Dina; Saifrizal, Muhammad
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.680

Abstract

This study aims to determine the influence of social media and seller affiliation on brand equity. Data was collected using a questionnaire to 102 MSME samples in Lhokseumawe City and analyzed by multiple linear regression method. The results show that social media and seller affiliation have a significant influence both partially and simultaneously on brand equity. Social media has a dominant influence on brand equity with a tcount value of 3.105 which is greater than the ttable value of 1.29007 with a significance level of 0.002. The seller's affiliation also had a significant influence with a tcount value of 12.224 which was greater than the ttable value of 1.29007 with a significance level of 0.002. The simultaneous influence between social media and seller affiliation was also significant with a value of Fcal 93.350 which was greater than the value of Ftable 3.09 with a significance level of 0.000. These results show that marketing strategies that are integrated with social media and seller affiliates can increase brand equity
FINANCIAL RESILIENCE: LEVEL OF SHARIA FINANCE LITERACY AND INCLUSION TOWARDS EXPANDING FINANCIAL ACCESS Koko Bustami; Muhammad Saifrizal; Lakharis Inuzula
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 4 (2024): January (January-March)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i4.1380

Abstract

The urgency of the problem, several main indicators that support this achievement, include increasing financial access, accelerating the use of formal financial services, and improving the quality of financial services. The level of financial literacy in Indonesia is still lower than financial inclusion. Financial literacy has only reached 38.03%. while sharia financial literacy is 20.1%. To increase the level of financial literacy, education and outreach are carried out quite intensively by the National Council for Inclusive Finance. Apart from the general public, education and outreach is also carried out among students and micro and small businesses around Islamic boarding schools (ponpes) as priority groups, in accordance with the mandate of Presidential Regulation Number 114 of 2020 concerning the National Strategy for Inclusive Finance. Indonesia itself has more than 30 thousand Islamic boarding schools and more than 4.2 million Islamic boarding school students. Some of these Islamic boarding schools have great potential in the fields of agriculture, animal husbandry, fisheries and MSEs which can become a driving force for the people's economy, sharia economy and halal MSEs. The sharia financial literacy index in 2019 showed an increase, namely to 8.93% from the previous 8.1% in the previous survey period in 2016. The aim of this research is to determine whether or not there is a relationship between literacy and financial inclusion, whether literacy has a relationship with expanding access. finance, whether financial inclusion has a relationship to expanding financial access. and to measure the level of understanding of female students regarding financial literacy in increasing sharia financial inclusion towards expanding financial access. The ultimate goal of financial literacy and inclusion is the financial welfare of society or often referred to as financial well-being. One of the characteristics of financial well-being is financial resilience. Financial resilience is a condition where a person has the ability to overcome various problems and financial shocks that he or she may face. The output of this research is the publication of accredited National Scientific Articles, namely the Sean Institute Economic Journal with the achievement indicator "Letter of Accepted". The final level of Technology Readiness (TKT) for this research is at level 2 and will end at TKT 5.
Co-Authors Abdullah Abdullah Abdullah Abdullah Afra Fadhilah Agustin Nurhayati Alifvia Alifvia Bustami, Koko Fais Al Hadi Harley Agustian Hendiyani, Dina Juanda Juanda Juanda Koko Bustami Lakharis Inuzula Maulana, Mizan Mizan Maulana Muhammad Ferdiananda Chadafi Muhammad Ferdiananda Chadafi Nurul Izzati Rosdiana Silvina, Tika Simahatie, Mai Sutoyo Sutoyo Yafitzam Yusuf Yusuf, Yafitzam