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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 Journal of Comprehensive Science Aceh Journal of Community Engagement (AJCE) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT)
Muhammad Saifrizal
Universitas Islam Kebangsaan Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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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
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
Community Empowerment Based on the Utilization and Preservation of Curcuma Caesea As a Local Superior Family Medicinal Plant Bustami, Koko; Saifrizal, Muhammad; Simahatie, Mai; Maulana, Mizan; Juanda, Juanda; Silvina, Tika
Aceh Journal of Community Engagement (AJCE) Vol 4 No 1 (2025): AJCE, April 2025
Publisher : LPPM Umuslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/ajce.v4i1.3300

Abstract

This activity was carried out to embrace and empower the community, especially farmers in Sido Mulyo Village, Kuta Makmur District, North Aceh Regency. Which then requires assistance in cultivating medicinal plants, namely curcuma ceasera (black turmeric) to make it easier to cultivate the plant. In addition, it also provides an understanding in order to get good and maximum production results. Partners of community service activities, both individuals and groups, institutions or agencies, expand their networks through the dissemination of information to social media, so that the location of the activity can be compared as a center for medicinal plant conservation, an education center and a center for developing community-based medicinal plant businesses. For its sustainability, support and assistance are needed in the process. Provision of funds or a place to open a herbal medicine shop is the final target in building a post-harvest business.
Project Performance in Infrastructure Development: Analysis of Time and Quality Control Against Budget Allocation Juanda; Koko Bustami; Muhammad Saifrizal
Journal Informatic, Education and Management (JIEM) Vol 7 No 2 (2025): AUGUST
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v7i2.169

Abstract

Building construction projects often face major challenges related to time management and cost allocation. Cost overruns occur as a result of schedule delays or poor time planning. Managing time well can help reduce cost overruns and improve operational efficiency in construction projects. Project delays often cause additional costs or cost overruns, either due to the use of additional resources or due to the impact of delays on other factors. To determine the magnitude of the influence of Project Performance in Infrastructure Development, the variance extraced for time is 0.646, quality 0.867, budget 0.918, and infrastructure development 0.726, it can be concluded that too much budget is needed to meet rapid development. This cost overrun often has a significant impact on project success, both in terms of finance and the quality of the final result. This occurs due to project delays, which are caused by ineffective time management. In the construction industry, time and cost are two very important and interrelated factors.
Co-Authors Abdullah Abdullah Abdullah Abdullah Afra Fadhilah Agustin Nurhayati Alifvia Alifvia Alifvia, Alifvia Bustami, Koko Fais Al Hadi Ferdiananda Chadafi, Muhammad Harley Agustian Hendiyani, Dina INUZULA, LAKHARIS 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 Yusuf, Yafitzam