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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Penelitian Ekonomi Akuntansi (JENSI) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Transformasi Administrasi Mumtaz : Jurnal Ekonomi dan Bisnis Islam JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Mahasiswa Akuntansi Samudra Jurnal Akuntansi dan Keuangan West Science
Azhar, Iqlima
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DETERMINAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DENGAN PENGGUNAAN APLIKASI SISKEUDES SEBAGAI VARIABEL MODERASI Azhar, Iqlima; Agustina
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 9 No. 1 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.005 KB) | DOI: 10.56857/jtb.v9i1.18

Abstract

Penelitian ini bertujuan untuk mengetahui Determinan Akuntabilitas Pengelolaan Alokasi Dana Desa dengan Penggunaan aplikasi siskeudes sebagai variabel moderasi. Penelitian ini dilakukan pada Kecamatan Binjai Kabupaten Langkat. Jenis penelitian ini adalah riset kuantitatif. Teknik pengambilan sampel menggunakan teknik sampel jenuh dengan jumlah sampel yaitu 54 responden. Metode pengumpulan data menggunakan kuesioner dengan skala likert. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dan analisis regresi moderasi dengan menggunakan tingkat signifikan 0,05. Hasil penelitian menunjukkan bahwa secara parsial perilaku pemimpin dan penggunaan aplikasi Siskeudes berpengaruh positif signifikan terhadap akuntabilitas pengelolaan alokasi dana desa. Variabel Kompetensi Perangkat Desa berpengaruh tidak signifikan terhadap akuntabilitas pengelolaan alokasi dana desa. Analisis regresi moderasi menunjukkan bahwa variabel penggunaan aplikasi Siskeudes tidak dapat memperkuat hubungan antara pengaruh perilaku pemimpin dan Kompetensi Perangkat Desa terhadap akuntabilitas pengelolaan alokasi dana desa.
Pengaruh Pengawasan, Akuntabilitas, Dan Transparansi Terhadap Kinerja Keuangan Pada Kantor SKPK Kota Langsa Gusliandi, Farhan; Lubis, Nasrul Kahfi; Azhar, Iqlima
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3987

Abstract

At this writing, it has a goal, namely to be able to study about an influence on supervision, accountability and transparency, namely on financial performance in the SKPK office in Langsa City. In the writer's research, in order to get some data, the writer used a method, namely distributing questionnaires to a section related to the research made by this writer, so in this way a sample can be taken, then the writer uses a sample, namely the sample is specific, namely all members of the population, the writer needs to draw data by testing the instrument, then there is also a test using classical assumptions and using an regression analysis of multiple linearity. In the end, the conclusion of the hypothesis testing is by showing that (1) the existence of an oversight has a significant effect on financial performance at the SKPK office in Langsa City (2) accountability has a significant effect on performance at the SKPK office in Langsa City (3) Transparency has a significant influence on financial performance at the Langsa City SKPK office. Therefore all hypotheses will be proposed and then accepted.
PENGARUH KOMPETENSI APARATUR DESA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP PENGELOLAAN DANA DESA (Studi di Desa pada Kecamatan Langsa Lama) Nurhalimah; Azhar, Iqlima; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9512

Abstract

This study aims to determine the Effect of Village Apparatus Competence, Information Technology (IT) Utilization, and Clarity of Budget Targets on Village Fund Management (Case Study of Village in Langsa Lama District). The type of data used is primary data and data collection is carried out by distributing questionnaires to respondents. The sample selection in this study used purposive sampling, a sample of 90 respondents was obtained from 15 Village Offices in Langsa Lama District consisting of the Village Head, Village Secretary, Finance Head, Planning Head, Welfare Kasi, and Village Consultative Body (BPD). The data was analyzed using the SPSS (Statistical Product And Service Solutions) program. The analysis methods used are data quality tests, classical assumption tests, and multiple linear regression analysis. The results of this study show that the competence of Village Apparatus partially has a significant influence on Village Fund Management. Technology Utilization.
Pengaruh Komite Audit, Ukuran Perusahaan Dan Profutabilitas Terhadap Tax Avoidance Pada Perusahaab Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Irmayani, Ade; Azhar, Iqlima; Muetia, Tuti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3463

Abstract

This study aims to dertemine the effect of the audit committee, on frime size and profitability on tax avoidance in textile and and garment companies listed on the Indonesia Stock Exchange (IDX) in 2011-2013. This type of research is a Quantitative population and the sample of this research is all companies listed on the Indonesia Stock Exchange (IDX). The sample is dertemined based on purposive sampling as many as 6 data from textile and garment companies. Data collection methods using literature studies and documentation of the results of the audit committee has no significant positive effect on frim size tax avoidance  significant positive effect on tax avoidance, while profitabilitisynhas a significant negative effect on frim size and profitabilitiy have value Fsign 0,000<0,05 simultaneously effect tax avoidance.
Pengaruh Kompetensi Pengguna, Teknologi Informasi Dan Implementasi SIPD Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Langsa Yulianda, Devia; Lubis, Nasrul Kahfi; Azhar, Iqlima
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3579

Abstract

The purpose of this study is to determine the effect of user competence, information technology and SIPD implementation on the quality of Langsa City government financial reports. The sample in this research is 60 respondents. Methods of data analysis using multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. The regression equation in this study is Y = 3.270 +0.197X1 + 0.157 X2 + 0.588X3. User competence has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.027 <0.05. Information technology has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.035 <0.05. The implementation of SIPD has a positive and significant effect on the quality of the financial reports of the Langsa City government, where the t test obtains a sig t value. 0.022 <0.05. User competence, information technology and SIPD implementation simultaneously have a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the F test obtained a sig F value. 0.000 < 0.05. From the test of the coefficient of determination it is known that user competence, information technology and SIPD implementation affect the quality of the Langsa Municipal government's financial reports by 51.7%, while the remaining 48.3% is influenced by other variables outside this research model.
Pengaruh Ukuran Perusahaan, Stabilitas Keuangan, Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Yang Terdaftar di BEI) Gultom, Yuliana; Meutia, Tuti; Azhar, Iqlima
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3469

Abstract

The subject of this study is the company’s size, financial stability, and the influence of external factors on financial statement fraud. In this study, using quantitative methods. The population and research sample consisted of all food and beverage businesses listed on the IDX of the Indonesian Stock Exchange. Multiple linear regression on this study was used with the help of SPSS. This research the regression equation is: Y= 5,792 + 0,003X1 – 0,011X2 + 0,015X3. Firm size has a positive but not significant value of financial statement fraud, according to these findings stability one’s finances has negative but not significant value, and external pressure has a significant and positive impact value on financial statement fraud. Simultaneously company size, financial stability, and external pressure all have a significant impact on fraudulent financial statement. The lack of recent references and the most recent theories regarding firm size, financial stability, and external pressure are the study’s recommendations will focus on the variables and other factors that influence financial statement fraud so that business actors can achieve financial stability and avoid fraud. To avoid fraud pressure from outside.
ACEH GOVERNMENT POLICY ANALYSIS ON POTENTIAL OF THE NATURAL RESOURCES EXPORT MARKET azhar, Iqlima; Fajriah, Agustina Nurul
Jurnal Transformasi Administrasi Vol 14 No 01 (2024): Jurnal Transformasi Administrasi Volume 14 Nomor 01 Tahun 2024
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

With the establishment of regional autonomy, each area must be able to identify and recognize the potential and superior or basic sectors that it owns at both the provincial and village levels. Aceh, as one of the most strategically positioned provinces in Indonesia, has long served as a conduit for trade and cultural flow connecting Timor and the West. Because to geopolitical situations, Aceh Province now has the possibility to boost its economic potential through encouraging company development. Focus of this research is to assess the export potential of natural resource goods in Aceh Province, determine the degree of production of these natural resources, and analyze natural resources with export potential. The Location Quotient (LQ) is used as an analytical tool to identify natural resources with the potential to be exported. The East Aceh District has a continual superior LQ value (LQ> 1) from 2018 to 2022, according to the results of the Location Qoutient (LQ) research. Langsa City and North Aceh Regency are classified as non-base sectors (LQ<1).
DETERMINAN KECURANGAN PENGELOLAAN DANA DESA DI KECAMATAN BAHOROK, KABUPATEN LANGKAT Br. Sinuraya, Novita Ria; Azhar, Iqlima; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11032

Abstract

This research aims to determine the influence of transparency, community participation and accountability on fraudulent management of village funds in Bahorok sub-district, Langkat Regency. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample for this research are villages in Bahorok sub-district, totaling 18 villages as a population and the sample taken in this research is 72 officials who understand better and are involved in financial activities in the village. This research uses purposive sampling, namely a certain sampling technique based on certain considerations or criteria. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, and classical assumption testing and hypothesis testing (T test, F test and Coefficient of Determination (R2). The results obtained from this research are: (1) transparency has a significant negative effect on fraudulent management of village funds, (2) community participation has a positive effect on fraudulent management of village funds, (3) accountability has a significant negative effect on fraudulent management of village funds, (4) transparency, community participation and accountability have a significant effect on fraudulent management of village funds. This research has limitations that can be taken into consideration by future researchers, in order to improve further research where many village officials do not have adequate educational background and do not have good competence in managing finances. Researchers provide suggestions for future researchers who are expected to be able to develop and perfect further research in the future
PENGARUH COST TO INCOME RATIO, CAPITAL ADEQUACY RATIO, DAN FINANCING TO DEPOSIT RATIO TERHADAP RETURN ON EQUITY PADA BANK MUAMALAT Sirait, Agman Suwamunandar; Azhar, Iqlima; Lubis, Nurliza
Mumtaz: Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/mumtaz.v4i1.1091

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh Cost to Income Ratio (CIR), Capital Adequacy Ratio (CAR), dan Financing to Deposit Ratio (FDR) terhadap Return on Equity (ROE) pada Bank Muamalat Indonesia selama periode 2014 hingga 2023. Pendekatan yang digunakan adalah kuantitatif dengan metode regresi linier berganda, dilengkapi dengan uji t, uji F, serta uji koefisien determinasi yang dianalisis menggunakan SPSS versi 23. Temuan penelitian menunjukkan bahwa secara parsial hanya variabel CIR yang memiliki pengaruh negatif dan signifikan terhadap ROE, sementara CAR dan FDR tidak menunjukkan pengaruh yang signifikan. Namun, secara simultan ketiga variabel tersebut secara bersama-sama berpengaruh positif dan signifikan terhadap ROE, dengan nilai koefisien determinasi sebesar 80,6%. Ini berarti bahwa CIR, CAR, dan FDR secara kolektif mampu menjelaskan 80,6% variasi ROE di Bank Muamalat, sedangkan sisanya disebabkan oleh faktor lain di luar model penelitian.
The Influence of Socio-Economic Factors on Public Interest in Cash Waq Lubis, Nasrul Kahfi; Azhar, Iqlima
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.9900

Abstract

This study aims to analyze the influence of socio-economic factors on public interest in cash waqf participation in Indonesia. Using primary data from a national survey of 500 respondents, multiple linear regression analysis was conducted to examine the relationship between socio-economic variables and interest in cash waqf. The dependent variable is public interest in cash waqf, measured on a Likert scale (1-5), while the independent variables include income, education level, age, knowledge of cash waqf, trust in waqf institutions, and location (urban vs. rural). The results show that income (β = 0.250, p < 0.01), knowledge of cash waqf (β = 0.380, p < 0.01), and trust in waqf institutions (β = 0.180, p < 0.05) have a significant positive effect on interest in cash waqf. In contrast, age has a significant negative effect (β = -0.120, p < 0.05), indicating that younger individuals are more interested in cash waqf. Location also plays a significant role, with urban residents showing higher interest than rural residents (β = 0.150, p < 0.05). However, education level does not significantly influence interest in cash waqf (p = 0.230). The regression model explains 58% of the variation in interest in cash waqf (R² = 0.580). These findings suggest that increasing public knowledge, building trust in waqf institutions, and targeting younger and urban populations can enhance participation in cash waqf. This study provides practical recommendations for policymakers and waqf institutions to promote cash waqf as a tool for sustainable social finance.
Co-Authors Afrah Junita Agustina Agustina Nurul Fajriah Ainul Yusna Harahap Br. Sinuraya, Novita Ria Fajriah, Agustina Nurul Gultom, Yuliana Gusliandi, Farhan Irmayani, Ade Lubis, Nasrul Kahfi Muetia, Tuti Nasrul Kahfi Lubis Novia Veronika NURHALIMAH Nurliza Lubis Reza Juliansyah Sandi, Paradilla Sirait, Agman Suwamunandar Tuti Meutia Yenni Samri Juliati Nasution Yulianda, Devia