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All Journal BULETIN OSEANOGRAFI MARINA Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Sebatik JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Review Pendidikan dan Pengajaran (JRPP) BALANCE: Economic, Business, Management and Accounting Journal Ekombis: Jurnal Fakultas Ekonomi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Tapis Berseri Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Innovative: Journal Of Social Science Research Buletin Pengabdian Kajian Akuntansi El-Wasathy: Journal of Islamic Studies Jurnal Sistem Informasi, Akuntansi dan Manajemen JIMEKA
Handayani, Meutia
Politeknik Aceh
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Pengaruh Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) Terhadap Kualitas Laporan Keuangan Pemerintah Kota Banda Aceh Anthony, Anthony; Handayani, Meutia; Eriva, Cut Yunina; Farlian, Talbani
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12204

Abstract

Abstrak  Penelitian ini memiliki suatu tujuan untuk melihat pengaruh penerapan Sitem Informasi Keuangan Daerah ( SIPKD) terhadap kualitas laporan keuangan daerah. Daerah yang diambil sebgai objuek dalam penelitian ini adalah daerah Kota Banda Aceh. Mengingat sela mini hasil laporan keuangan pemerimtah Kota Banda Aceh adalah cukup baik yaitu dengan hasil opini audit wajar tanpa pengecualian. Penelitian ini dilakukan pada SKPD Pemerintah Kota Banda Aceh, dimana Bendahara Pembantu Pengeluaran dan pembantu pejabat penatausahaan keuangan (Pembantu PPK) sebagai responden. Penelitian ini dilakukan pada seluruh Satuan Kerja Pemerintah Daerah (SKPD) Pemerintah Kota Banda Aceh, dimana Bendahara Pembantu Pengeluaran dan pembantu pejabat penatausahaan keuangan (Pembantu PPK) sebagai responden. Hasil penelitian ini adalah penggunaan SIPKD (X) berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan (Y). Pengaruh tersebut merupakan gambaran bahwa penggunaan aplikasi SIPKD di Kota Banda Aceh telah berjalan efektif sehingga dapat memberikan laporan keuangan yang berkualitas. Hal ini berarti, semakin tinggi penerapan SIPKD semakin tinggi pula pengaruh terhadap kualitas laporan keuangan pemerntah kota banda aceh.  
IMPLEMENTATION OF OUTCOME BASED EDUCATION (OBE) CURRICULUM ON THE QUALITY OF ACCOUNTING DIPLOMA GRADUATES AT ACEH POLYTECHNIC Hilmi; Rizki Ramadhan; Meutia Handayani; Ardian; Dewi Maya Sari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2371

Abstract

The implementation of the Outcome-Based Education (OBE) curriculum in the D3 Accounting Study Program is an effort to prepare graduates with skills relevant to the current job market needs. This study aims to analyze the implementation of the OBE curriculum in the program, focusing on skills that support job readiness, such as critical thinking, effective communication, collaboration, and creativity. The research method used is a qualitative approach with data collection techniques through observation, interviews, and document studies. The research results indicate that the implementation of the OBE curriculum has increased the relevance of learning to the demands of the workforce, but still faces challenges such as limited resources and the need to expand collaboration with external parties. These findings indicate that the OBE curriculum is effective in equipping students with the practical skills needed in Industry 5.0, while also developing their academic and professional potential. The implications of this research are expected to serve as a reference for other educational institutions in implementing the OBE curriculum, particularly in the D3 Accounting Study Program.bstract also written in English containing key issues, objectives, methods and results. Abstract written in a single paragraph is, no more than 200 words. (Times New Roman 11, single space, and italics).
FACTORS AFFECTING THE QUALITY OF REGIONAL FINANCIAL INFORMATION IN THE PIDIE ACEH REGENCY GOVERNMENT Cut Yunina Eriva; Ardian; Meutia Handayani; Mislinawati
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3871

Abstract

Abstract
DAMPAK AKUNTABILITAS, TRANSPARANSI PENGELOLAAN FISKAL DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN MASYARAKAT DI KECAMATAN ULEE KARENG KOTA BANDA ACEH Handayani, Meutia Handayani
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i2.6682

Abstract

This investigation examines the impact of accountability, transparency in village financial management, and village policies on community well-being in Ulee Kareng District, Banda Aceh City, both partially and together. The research was conducted quantitatively. Multiple linear regression analysis was performed using SPSS 25. Primary and secondary data are used in this research. The questionnaire was used to collect data. This research included 36 village officials, consisting of 4 heads, secretary, finance and welfare from 9 villages in Ulee Kareng district. IThis investigation demonstrated that community well-being is partially influenced by three factors: accountability in village financial management, transparency in village financial management, and village policy. Community well-being in Ulee Kareng District, Banda Aceh City is also affected by accountability, transparency in financial management and village policies.
Firm Size, Market Risk, and Stock Return: Evidence from Indonesian Blue Chip Companies Handayani, Meutia; Farlian, Talbani; Ardian, Ardian
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13082

Abstract

This study examines the influence of firm size and market risk on the stock return of Indonesian high reliable companies. The samples are companies listed on the LQ45 between 2015 and 2017. There are 45 companies have been selected or 196 observations. The data was obtained from the financial reports and analysed by using regression for panel data method, namely the common effect model and the Chow test. The results demonstrate that firm size has an effect on the stocks return, while market risk does not have effect on the stocks return of the blue chip companies. The results of this study are expected to help investors in making proper investment decisions toward bluechip Indonesian companies.
Analisa Mikroalga di Perairan Pelabuhan Provinsi Aceh untuk Deteksi Awal Adanya Invasif Spesies Syahrial, Syahrial; Hatta, Muhammad; Ruzanna, Arina; Jamil, Fajrul; Munira, Nanda; Laksono, Arief Budi; Al Azmy, Muhammad Ridho Al; Fauzi, Sabri; Sartika, Ayu; Handayani, Meutia; Nasution, Riski Dahrian
Buletin Oseanografi Marina Vol 13, No 2 (2024): Buletin Oseanografi Marina
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/buloma.v13i2.60855

Abstract

Informasi ilmiah berkaitan dengan spesies invasif di Indonesia masih sangat minim terutama mengenai mikroalga. Kajian ini dilakukan pada bulan September – November 2023 di tiga pelabuhan Provinsi Aceh dengan tujuan untuk menganalisa faktor kualitas air, mengidentifikasi jenis mikroalga dan menduga ada tidaknya mikroalga invasif. Data mikroalga dikumpulkan dengan menyaring sampel air permukaan. Parameter suhu, pH, salinitas, kecepatan arus, kecerahan dan oksigen terlarut diukur secara in situ, sedangkan fosfat, nitrat dan ammonia diukur secara ex situ; serta karakteristik kualitas perairannya dianalisis dengan PCA. Sementara untuk menduga ada atau tidak adanya mikroalga invasif dilakukan dengan membandingkan hasil penelitian mikroalga para ahli lain di sekitar lokasi penelitian. Nilai fosfat, nitrat dan ammonia sudah melebihi baku mutu (1.07 ± 1.00 mg/L, 1.63 ± 0.95 mg/L, 0.47 ± 0.74 mg/L) yang mengindikasikan adanya peningkatan produksi mikroalga, kemudian komposisi mikroalganya ditemukan sebanyak 407 ind/ml, 21 spesies dan 5 kelas. Selanjutnya karakteristik kualitas perairannya menunjukkan adanya tiga pengelompokkan hasil dari analisis PCA dengan hasil identifikasi tidak menemukan spesies mikroalga invasif.  Scientific information relating to invasive species in Indonesia is still very minimal, especially regarding microalgae. This study was carried out in September – November 2023 at three ports in Aceh Province with the aim of analyzing water quality factors, identifying types of microalgae, and suspecting the presence or absence of invasive microalgae. Microalgae data was collected by filtering surface water samples. The parameters temperature, pH, salinity, current speed, transparency, and dissolved oxygen were measured in situ, while phosphate, nitrate, and ammonia were measured ex situ, and the water quality characteristics were analyzed using PCA. Meanwhile, to suspect the presence or absence of invasive microalgae, this is done by comparing the results of microalgae research from other experts around the research location. The values of phosphate, nitrate, and ammonia have exceeded the quality standards (1.07 ± 1.00 mg/L, 1.63 ± 0.95 mg/L, and 0.47 ± 0.74 mg/L), which indicates an increase in microalgae production. The microalgae composition was found to be 407 ind/ml, 21 species, and 5 classes. Furthermore, the water quality characteristics show that there are three groupings resulting from PCA analysis, with the identification results not finding invasive microalgae species.
Can The Supervision, Discipline, And Competency Of Employees Affect The Performance Of Employees At The Darussalam Camat Office, Big Aceh District? Handayani, Meutia; Devi, Rizkia; Ardian, Ardian; Farlian, Talbani
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This study aims to determine whether supervision, discipline, and employee competence can affect employee performance either partially or simultaneously at the Darussalam District Office of Big Aceh District. The samples used in this study were employees at the Darussalam District Office of Big Aceh District. This study uses a quantitative approach. The analytical method used is multiple linear regression analysis using Evies 12. The results show that partially supervision and discipline have no infuence on employee performance, while competence has an influence on employee performance. Simultaneously supervision, discipline and competence of employees influence the performance of the employees of the Darussalam Sub-District Office.
Pemanfaatan limbah budidaya udang vannamei menjadi pupuk kompos di Gampong Ulee Pulo Kecamatan Dewantara Kabupaten Aceh Utara (The utilization of vannamei shrimp culture waste become compost fertilizer in Ulee Pulo Village, Dewantara Sub District North Aceh District) Erniati, Erniati; Syahrial, Syahrial; Imamshadiqin, Imamshadiqin; Imanullah, Imanullah; Erlangga, Erlangga; 'Akla, Cut Meurah Nurul; Andika, Yudho; Irmayunita, Irmayunita; Handayani, Meutia; Mataniari, Azhari; Dila, Nuriana; Prasetyo, Repki
Buletin Pengabdian Vol 2, No 1 (2022): Bull. Community. Serv.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/bulpengmas.v2i1.23557

Abstract

This community service aims to provide education and improve the skills of the residents of Ulee Pulo Village in making good use of vannamei shrimp waste. Service activities were carried out using the community development approach method through training based on theory and practice with lectures and focused discussion (focus group discussions). The results of the service were carried out well, structured, smoothly, and successfully involving the community directly, especially the wives of the aquaculture farmers of Gampong Ulee Pulo. The target achieved is that the participants already have the skills and practice the process of making compost independently. In conclusion, the community is skilled in making compost independently.
PENGARUH PDRB PERKAPITA DAN PENGELUARAN PEMERINTAH TERHADAP ANGKA HARAPAN HIDUP DI PROVINSI ACEH Maulana, M Arsaydy; Farlian, Talbani; Handayani, Meutia; Juliansyah, Rollis
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.29217

Abstract

Penelitian ini mengkaji pengaruh Produk Domestik Regional Bruto (PDRB) per kapita, pengeluaran pemerintah di bidang kesehatan dan pendidikan, serta pengeluaran pemerintah di bidang pendidikan terhadap angka harapan hidup di Provinsi Aceh. Hal ini juga mengkaji pentingnya investasi di bidang kesehatan dan pendidikan untuk meningkatkan kualitas sumber daya manusia, dan peran PDRB per kapita dalam mempengaruhi kesejahteraan masyarakat. Selama sebelas tahun (2012–2022), metode analisis deskriptif kuantitatif telah digunakan, dan data time series digunakan. Pengaruh variabel independen terhadap angka harapan hidup diperkirakan menggunakan model Least Square. Temuan-temuan tersebut menunjukkan bahwa angka harapan hidup dipengaruhi secara positif dan signifikan oleh PDRB per kapita, namun secara negatif dan tidak signifikan dipengaruhi oleh pengeluaran pemerintah untuk layanan kesehatan, dan secara positif namun marginal dipengaruhi oleh pengeluaran pemerintah untuk pendidikan. Data tersebut ditunjukkan melalui uji asumsi standar berdistribusi normal dan bebas heteroskedastisitas, autokorelasi, dan multikolinearitas. Goodness of fit model sangat baik ditunjukkan dengan koefisien determinasi (R²) sebesar 96,94%. Untuk memberikan pengaruh yang lebih besar terhadap angka harapan hidup di Provinsi Aceh, pemerintah harus berkonsentrasi pada peningkatan PDRB per kapita dan menilai serta meningkatkan pengelolaan pengeluaran di sektor kesehatan dan pendidikan..
ANALISIS PROFESIONALISME KINERJA PEJABAT PENATAUSAHAAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH KOTA BANDA ACEH Elvira, Cut Yunita; Handayani, Meutia; Ardian, Ardian
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.22762

Abstract

This study aims to determine the professionalism of the performance of the financial administration apparatus in the Banda Aceh regional work unit by using position analysis and understanding of regional financial management information systems on the performance of the regional financial administration apparatus. The sampling technique in this study is the census method, obtaining 44 respondents. The results show that job analysis and understanding of regional financial management information systems partially have a significant effect on the performance of the financial administration apparatus in the Banda Aceh regional work unit. Furthermore, job analysis and regional financial management information systems understanding have a significant effect on the financial administration apparatus performance in the Banda Aceh regional work unit simultaneously.
Co-Authors A, Ardian Abtahi, Muhammad Abthahi, Muhammad Al Azmy, Muhammad Ridho Al Andika, Yudho Anthony Anthony Ardian Ardian Ardian Ardian Ardian Arfiani, Mutia Cut Meurah Nurul ‘Akla Cut Yunina Eriva Cut Yunita Elvira Devi Mulia Sari Dewi Maya Sari Dewi Maya Sari Dewi, Altari Fitria Dila, Nuriana Elvira, Cut Yunita Emilda Kadriani Emilda Kadriyani Erlangga Erlangga Erniati Erniati Fauzi, Sabri H, Hilmi Hilmi Hilmi Hilmi Icha Ayuningsih Imamshadiqin, Imamshadiqin Imanullah, Imanullah Indah Islami Irene Maulana Harahap Irmayunita, Irmayunita Jamil, Fajrul Juliansyah, Rollis Kadriyani, Emilda Laksono, Arief Budi M, Mislinawati Mataniari, Azhari Maulana, M Arsaydy Maulivia Riska Mislinawati Muhammad Abthahi Muhammad Hatta Mulya Sari, Devi Munira, Nanda Mutia Arfiani Mutia Arfiyani Nadifah Tasya Nasution, Riski Dahrian Prasetyo, Repki R, Rismadi Riski Fandika Rismadi Rizki Ramadhan Rizki Ramadhan Rizkia Devi, Rizkia Rollis Juliansyah Rudianto, Totok Ruzanna, Arina Sartika, Ayu Siti Lutfiah Novitri Sri Rani Sri Rani Fauziah Sri Rani Fauziah, Sri Rani SYAHRIAL SYAHRIAL Talbani Farlian Totok Rudianto Zaharatun Nighisa