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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Akbis: Media Riset Akuntansi dan Bisnis Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Journal of Accounting Research, Organization and Economics (JAROE) Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Ilmiah Ekonomi Terpadu Nawadeepa: Jurnal Pengabdian Masyarakat
Putri, Cut Widy Aulia
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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Kepemimpinan dan kewirausahaan: Membangun karakter positif, tanggung jawab, dan jiwa inovatif santri Hastuti, Cut Sri Firman; Sartika, Dewi; Putri, Cut Widy Aulia; Risnafitri, Hafizhah; Damrus; Amri, Abrar; Mahdani, Rimal; Yuliana, Desi
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 2 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i2.23672

Abstract

Pesantren adalah salah satu institusi pendidikan yang berperan dalam membentuk generasi yang berkarakter, sebagai lembaga pendidikan berbasis nilai-nilai Islami, memegang peran penting tidak hanya dalam mendidik aspek keagamaan, tetapi juga dalam menyiapkan santri menghadapi tantangan kehidupan sosial dan ekonomi di masa mendatang. Tujuan utama dari kegiatan ini adalah untuk mengintegrasikan nilai kepemimpinan Islami, seperti amanah, kejujuran, dan keadilan, dengan keterampilan kewirausahaan yang kreatif dan inovatif sehingga terwujud dalam karakter positif pada santri.  Melalui metode ceramah interaktif, diskusi kelompok, serta simulasi praktik kewirausahaan, santri diharapkan mampu mengembangkan potensi diri, menemukan ide-ide usaha, dan membangun proyek kecil yang bermanfaat bagi diri sendiri, lingkungan pesantren maupun masyarakat sekitar. Hasil yang diharapkan dari pelatihan ini adalah terciptanya santri-santri yang bukan hanya unggul dalam aspek spiritual, tetapi juga tangguh, mandiri, serta siap menjadi agen perubahan yang positif di berbagai bidang kehidupan. Implikasi dari kegiata ini para santri mampu memimpin kegiatan kecil seperti kegiatan sosial, mampu merancang ide usaha sederhana sehingga menumbuhkan rasa percaya diri, kemandirian, dan keberanian untuk mengambil sebagai pemimpin dan pengusahan muda di masyarakat.
Pengaruh Persepsi Dan Pemahaman Tentang Laporan Keuangan Terhadap Kualitas Laporan Keuangan Pelaku UMKM Hastuti, Cut Sri Firman; Ariani, Devi; Darmayanti, Cici; Putri, Cut Widy Aulia
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10174

Abstract

This research attempts to ascertain how business actors' attitudes and comprehension impact the quality of financial reports in Kecamatan Johan Pahlawan, West Aceh Regency. While presenting comprehensive financial reports is challenging for them because not all business owners have studied accounting in-depth, some MSME actors in Johan Pahlawan District believe that accounting is not that important. All they know is that it records incoming and outgoing cash flows. tief. The general public has very little knowledge of accounting, but businesses of a reasonably big size may afford to hire an accountant or purchase software to make it easier to prepare financial reports that comply with current laws. A quantitative technique was used in this investigation. Primary data from a research sample of ninety-three MSME actors in Kecamatan Johan Pahlawan, West Aceh Regency, was directly gathered via the use of questionnaires by the researchers for the objectives of this study. Multiple linear regression data analysis is the technique employed. Based on the study's findings, Kecamatan Johan Pahlawan, West Aceh Regency's MSME financial reports' quality is significantly influenced by business actors' attitudes and knowledge, with a significant value of 0.000. The quality of MSME financial reports in Johan Pahlawan District, West Aceh Regency, is thus determined by the perception and comprehension of business players, leading to the conclusion that the alternative hypothesis statement (Ha3) is accepted.
Implementasi SAK EMKM di UMKM Kab. Aceh Barat: Pengaruh Pendidikan, Business Size, dan Sosialisasi Mustafira, Mustafira; Soufyan, Dara Angreka; Sari, Dewi Maya; Amri, Abrar; Risnafitri, Hafizhah; Mahdani, Rimal; Putri, Cut Widy Aulia
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10536

Abstract

MSMEs play a crucial role in Indonesia’s economy and have demonstrated resilience during the pandemic. However, despite the issuance of SAK EMKM to facilitate financial reporting for MSMEs, many MSMEs in Kabupaten Aceh Barat still lack a proper understanding of these standards. This research aims to analyze the influence of educational background, business size, and the provision of information and socialization on MSME actors’ understanding of SAK EMKM implementation. Using survey methods and multiple linear regression analysis, the results reveal that educational background and the provision of the information and socialization have significant impacts on MSME actors’ understanding. However, business size does not have a significant effect. These findings highlight the importance of more effective education and socialization for MSME actors to enhance their ability to prepare financial statements in accordance with the applicable standards.
Firm Characteristics and Financial Reporting Quality: A Case of Property and Real Estate Companies listed in Indonesian Stock Exchange Putri, Cut Widy Aulia; Indriani, Mirna
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i3.14849

Abstract

Objective This study aims to investigate the impact of firm characteristics, namely leverage, profitability, and firm size, on financial reporting quality as measured by discretionary accruals.Design/methodology This sample of this study is Property and Real Estate companies listed in the Indonesian Stock Exchange (IDX) for the period of 2015 to 2017. In total, there are 36 firms chosen as the samples for this study or 108 observations. The data was analyzed using the multiple regression method.Results This study demonstrates that the leverage and profitability have significant impact on financial reporting quality, while firm size has no significant impact on financial reporting quality.
Risiko Kecurangan (Fraud) pada Pemerintah Daerah di Indonesia: Analisis Terhadap Temuan Audit Amri, Abrar; Putri, Cut Widy Aulia
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 4, No 1 (2024): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v4i1.8892

Abstract

The risk of fraud in local governments in districts and cities resulting from internal control deficiencies was reported in a series of audits carried out by the Audit Board. This research analyzes 23 Audit Reports on the Financial Report of Regency and City Regional Governments in Aceh for the 2022 Fiscal Year issued by the Aceh Province Representative of Audit Board. The Audit Result Reports on the Financial Reports of the Regional Government of Regency Municipalities in Aceh for the 2022 Fiscal Year observed in this research each contained between 10 and 21 findings with an average of 16 findings related to weaknesses in the internal control system and non-compliance with legislative regulations. Some of these entities, city districts, are indeed small. The 23 district and city government control audits, 18 (78%) which is considered to have a good internal control system and operates effectively, resulting in an audit opinion of "Unqualified ". The remaining 5 district and city government control audits (22%) identified internal control deficiencies and contains recommendations for improvement with a number ranging from 10 to 21 with an average of 16 recommendations per audit. Not all recommendations involve a lack of control, but most do (due in part to budgeting issues).
Pendampingan Pemasaran Produk Kopi Arabica Gayo Bersertifikasi Halal Amri, Abrar; Putri, Cut Widy Aulia; Soufyan, Dara Angreka
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 3, No 2 (2024): June
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v3i2.341

Abstract

In the era of globalization, halal certification is an important factor in increasing the competitiveness of local products. Consumers awareness of the importance of consuming halal products has increased, and halal certification has become proof of product credibility. However, many local business actors, especially Gayo Arabica Coffee still experience difficulties in obtaining halal certification. This community service aims to market halal-certified Arabica Gayo Coffee for local business actors. The goal is to improve the competitiveness of Gayo Arabica Coffee in the domestic and global markets. This community service is carried out by socialization methods about the importance of halal certification, assistance in the halal certification registration process, facilitation of halal certification, coaching and training related to Halal Product Assurance System (HPAS) and marketing of halal-certified local products. This community service is expected to produce several results, including the business of Arabica Gayo Coffee to have their own halal certificates, increasing the competitiveness of Arabica Gayo Coffee in the domestic and global markets, increasing income and welfare of Arabica Gayo Coffee’s business actors, and increasing consumer trust in Arabica Gayo Coffee. This community service is an effort to increase the competitiveness of Arabica Gayo Coffee through marketing assistance for halal-certified Arabica Gayo Coffee. By increasing awareness and ability of Arabica Gayo Coffee’s business actors in obtaining halal certification, it is hoped that Arabica Gayo Coffee will be able to compete in the global market and improve community welfare.
Pengaruh Implementasi Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Karyawan Almeida, Jihan Sri Ayu; Mahdani, Said; Mahdani, Rimal; Rahmazaniati, Linda; Putri, Cut Widy Aulia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.47690

Abstract

This study aims to analyze the effect of implementing the accounting information system and internal control system on employee performance in Islamic banking. The phenomenon of system disruptions and the existence of a research gap in previous studies underlie this study. Data were collected through questionnaires distributed to 24 employees of PT Bank Syariah Indonesia, Meulaboh Branch Office, using a saturated sampling technique and analyzed using multiple linear regression. The results show that the implementation of the accounting information system has a positive and significant effect on employee performance, while the internal control system has no significant partial effect. Simultaneously, both variables have a significant effect on employee performance, with a contribution of 37 percent. These results provide practical implications for Islamic banks to prioritize system integration, user competency development, and technology-based process optimization to improve employee performance sustainability.
Pengaruh Kinerja Keuangan dengan Pendekatan Dupont System Terhadap Harga Saham Perusahaan Basic Material Sari, Widya; Rahmazaniati, Linda; Vonna, Sari Maulida; Rahmadani, Ika; Putri, Cut Widy Aulia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.47692

Abstract

The purpose of this study is to analyze how financial performance affects stock prices through the DuPont approach. At the close of the JCI on December 4, 2024, it can be seen that ten sectors experienced a decline in share price, with the Basic Materials sector being the most affected. At the first close of the JCI in 2025, the Basic Material sector still experienced the largest decline in stock price performance compared to other sectors. The population studied is Basic Material companies, especially the Other Metals & Minerals Sub-Sector, which is 16 companies, the sample taken is 8 companies using purposive sampling method. For analysis, the method used is panel data regression. Separately, Dupont's NPM, TATO, and ROE have no influence. EM has a significant influence. Overall, Dupont's NPM, TATO, EM, and ROE variables have an influence on Stock Prices.
Strategi Pengelolaan Anggaran Pendidikan Dalam Peningkatan Mutu Pendidikan di Dinas Pendidikan Dan Kebudayaan Kabupaten Aceh Barat Ujung, Syahdan; Sartika, Dewi; Putri, Cut Widy Aulia; Cut Sri Firman Hastuti; Said Mahdani
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.4182

Abstract

Penelitian ini berjutujuan untuk menganalisis Strategi Pengelolaan Anggaran Pendidikan Dalam Peningkatan Mutu Pendidikan dan Kebudayaan Kabupaten Aceh Barat. Pendidikan merupakan sektor terbesar yang banyak menyerap Anggaran Pendapatan dan Belanja Negara (APBN) sebesar 20%. Hal ini berdasarkan amanat Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional. Rumusan masalah peneliti Bagaimana Pengelolaan Anggaran, Bagaimana Strategi Efisiensi Pengelolaan dan Bagaimana Kendala Untuk meningkatkan Mutu Pendidikan. Penelitian ini menggunakan Teori Agensi Penelitian ini menggunakan fakta empirik (lapangan). Penelitian ini dilakukaan dalam kurung waktu 4 bulan, 1 bulan pengumumpulan data 3 bulan pengolahan data. Objek penelitian di Dinas Pendidikan dan Kebudayaan Kabupaten Aceh Barat. Sumber data menggunakan data Primer. Pengumpulan data Wawancara, Dokumentasi, dan observasi. Penentuan informan ini di lakukan dengan teknik Purposive Sampling. Hasil penelitian menyimpulkan bahwa : Tahapan-tahapan penyusunan Anggaran Pendidikan sudah cukup akuntabilitas dan transparan dan sesuai dengan Prosedur Operasional Standar (SOP), Strategi Pengelolaan Anggaran Pendidikan dalam penyusunan anggaran Pendidikan setiap bidang akan memprioritaskan program kerja dalam mewujudkan Mutu Pendidikan dan kendala yang ada di lapangan ada beberapa siswa rela bolos sekolah untuk menambang emas dan tingkat kesejahteraan gurukurang baik.
Co-Authors Abrar Amri Almeida, Jihan Sri Ayu Ariani, Devi Cici Darmayanti, Cici Cut Sri Firman Hastuti Cut Sri Firman Hastuti Damrus, Damrus Dewi Maya Sari DEWI SARTIKA Hastuti, Cut Sri Firman mahdani, said Mirna Indriani Mustafira, Mustafira Rahmadani, Ika RAHMAZANIATI, LINDA Rimal Mahdani Risnafitri, Hafizhah Said Mahdani SOUFYAN, DARA ANGREKA Ujung, Syahdan VONNA, SARI MAULIDA Widya Sari Yuliana, Desi