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Analysis of Acehnese People's Preferences for Sharia Banks After the Merger of 3 Sharia Commercial Banks Nasri Zarman; Eliana; Ferdi Nazirun Sijabat
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.v7i2.137

Abstract

Since the enactment of Aceh Qanun Number 11 of 2018 concerning Sharia Financial Institutions, it has required banks in Aceh to merge and convert into sharia banks which has had an impact on the people of Aceh. This incident is in the world's spotlight because the government's performance in its seriousness in developing the Islamic economy, especially sharia banking, needs to be appreciated after its success in combining three Sharia Commercial Banks to occupy the 7th position with the largest assets nationally, which was initially in 20th or 30th position and currently, Indonesia is able to generate assets of IDR 240 trillion or the equivalent of USD 16.78 billion, so it is included in the ranks of the 10 largest sharia banks in the world. This research aims to analyze the partial and simultaneous influence on the Acehnese people's preferences for Sharia Banks after the merger of three Sharia Commercial Banks. This research method is a quantitative method, with the number of samples in this research being 100 respondents. Research data was collected through questionnaires distributed to respondents. This research data was analyzed using a multiple linear regression model and processed using SPSS (Statistical Package For The Social Sciences). The results of this research show that literacy, inclusion, reputation, religiosity partially and simultaneously influence the Acehnese people's preferences for Sharia Banks after the Merger of three Sharia Commercial Banks.
Kepemimpinan dan Manajemen Kepala sekolah Eliana; Nurbismi; Nurliana; Syarifah Mauli Syitah; Indra Kesuma
JKA Vol. 1 No. 1 (2024): JKA
Publisher : Bansigom Na Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/JKA.1.1.00002

Abstract

It is very important for the head of school to manage and oversee school activities to a goal. School leaders, in the growing era of digital technology, must also be able to integrate the principles of digital ethics into their curricula to form a responsible and ethical generation in the use of such technology. In addition, the head of the school must be able to motivate the teachers to behave well and provide guidance, coordination, activities, and supervision, as well as carry out the necessary supervision in the school management. School leaders must be able to manage school resources, incorporate digital ethics principles into the curriculum, motivate teachers, and carry out effective supervision and control. They also have to be innovators, leaders, honest, responsible, and able to make decisions. In this growing technology age, school leaders must be able to incorporate the principles of digital ethics into their curricula so that they can form a generation that uses technology well and responsibly. By doing these things, the head of the school can organize the school well so that the educational goals can be achieved.
Tackling Community Challenges in the IMT-GT Region: A Multidisciplinary Strategy for Empowering Local Voices Songkhla, Thailand Fathiah; Ferdi Nazirun Sijabat; Eliana; Suhelayanti; Mursyidin; Lasri
JKA Vol. 1 No. 2 (2024): JKA
Publisher : Bansigom Na Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/qt8qyt15

Abstract

Empowering communities is key to strengthening local participation and voice, especially in areas facing socio-economic challenges. The purpose of this community dedication activity is to explore a multidisciplinary strategy in empowering communities in Songkhla, Thailand, which is part of the IMT-GT region. Through a qualitative approach, the study analyzes the challenges faced by communities at Songkhlas and identifies various effective empowerment strategies. The results show that its main challenges include the lack of natural resource protection, limited community capacity, and weak coordination among stakeholders. The recommended empowerment strategies include strengthening community capacities through training and support, enhanced partnership and coordination between stakeholder, and the protection of natural resources through environmentally-conscious policies. The findings in this activity highlight the importance of a multidimensional approach in empowering communities in border regions, by involving various stakeholders to inclusive and equitable development
Optimalisasi Laporan Keuangan Organisasi Non-Profit Melalui Pelatihan Akuntansi Praktis Eliana; Sufitrayati; Mawardi
JKA Vol. 1 No. 2 (2024): JKA
Publisher : Bansigom Na Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/2v2btp44

Abstract

This study aims to explore how practical accounting training can optimize the financial reporting of non-profit organizations. Many non-profit organizations face challenges in preparing accurate and transparent financial reports, which can hinder operational effectiveness and donor trust. The research method used is qualitative with a case study approach on several non-profit organizations in Indonesia. Data were collected through in-depth interviews, observations, and analysis of financial reports before and after practical accounting training. The results show that practical accounting training significantly improves staff understanding and skills in preparing financial reports. Additionally, this training positively impacts the financial transparency and accountability of organizations, thereby increasing donor and stakeholder trust. The study concludes that practical accounting training is an effective tool for optimizing the financial reporting of non-profit organizations and recommends the widespread implementation of similar training programs to enhance the professionalism and sustainability of non-profit organizations.
Peran Akuntansi Keberlanjutan dalam Mendukung Pertumbuhan Ekonomi Berkelanjutan di Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) Eliana; Sufitrayati; Rahma Nurzianti; Puji Aryani
JKA Vol. 2 No. 1 (2025): JKA
Publisher : Bansigom Na Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/m3rzjp76

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran akuntansi keberlanjutan dalam mendukung pertumbuhan ekonomi berkelanjutan di sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Akuntansi keberlanjutan menjadi alat penting untuk membantu UMKM mengelola sumber daya secara efisien, meningkatkan transparansi, dan memenuhi tanggung jawab sosial serta lingkungan. Studi ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus pada beberapa UMKM di berbagai sektor industri. Data dikumpulkan melalui wawancara mendalam, observasi, dan analisis dokumen akuntansi. Hasil penelitian menunjukkan bahwa penerapan akuntansi keberlanjutan mampu meningkatkan efisiensi operasional, memperkuat transparansi, dan memperluas tanggung jawab sosial serta lingkungan. Namun, hambatan utama yang dihadapi UMKM meliputi keterbatasan dana, minimnya pengetahuan, dan regulasi yang kurang mendukung. Oleh karena itu, diperlukan dukungan dari pemerintah, lembaga keuangan, dan organisasi terkait untuk mempercepat adopsi praktik ini. Kesimpulannya, integrasi akuntansi keberlanjutan dapat menjadi pendorong utama bagi pertumbuhan ekonomi yang inklusif dan berkelanjutan di sektor UMKM.
Disiplin Kerja dan Stres Kerja Sebagai Determinan Produktivitas Pegawai: Studi Kasus pada BPJS Ketenagakerjaan Banda Aceh [Work Discipline and Work Stress as Determinants of Employee Productivity: A Case Study on BPJS Ketenagakerjaan Banda Aceh] Nasri Zarman; Banta Karollah; Eliana; Ferdi Nazirun Sijabat; Endra Gunawan; Sri Maulida
Feedforward: Journal of Human Resource Vol. 5 No. 2: September 2025
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ff.v5i2.10264

Abstract

This study aims to analyze the effect of work discipline and job stress on employee productivity at BPJS Employment Banda Aceh, both partially and simultaneously. The research employed a quantitative survey method, with a population of 33 employees, all of whom were included as the sample using a census (saturated sampling) technique. Data were collected through a Likert-scale questionnaire developed from Robbins & Judge (2019) and Mathis & Jackson (2019), which had been tested for validity and reliability. The data were analyzed using multiple linear regression. The findings reveal that work discipline has a positive and significant effect on employee productivity, indicating that higher discipline leads to greater productivity. Job stress also has a positive and significant effect on productivity, suggesting that moderate stress can serve as eustress that motivates employees to work more effectively, although excessive stress may still reduce performance. Simultaneously, discipline and job stress significantly influence employee productivity, with a determination coefficient of 54.7%. These results imply that the management of BPJS Employment Banda Aceh should strengthen the organizational culture of discipline and maintain job stress at an optimal level through clear work policies and effective stress management programs to sustainably optimize organizational performance. Abstrak Bahasa Indonesia: Penelitian ini bertujuan untuk menganalisis pengaruh kedisiplinan dan stres kerja terhadap produktivitas pegawai pada BPJS Ketenagakerjaan Kota Banda Aceh, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, dengan populasi berjumlah 33 pegawai yang seluruhnya dijadikan sampel penelitian melalui teknik sampling jenuh (census). Data dikumpulkan melalui kuesioner berbasis skala Likert yang dikembangkan dari teori Robbins dan Judge (2019) serta Mathis dan Jackson (2019), dan telah diuji validitas serta reliabilitasnya. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kedisiplinan berpengaruh positif dan signifikan terhadap produktivitas kerja pegawai, sehingga semakin disiplin pegawai, semakin tinggi pula produktivitas yang dicapai. Stres kerja juga berpengaruh positif signifikan terhadap produktivitas kerja, yang mengindikasikan bahwa tingkat stres moderat mampu menjadi pendorong (eustress) bagi pegawai untuk bekerja lebih efektif, meskipun stres berlebihan tetap berpotensi menurunkan kinerja. Secara simultan, kedisiplinan dan stres kerja berpengaruh signifikan terhadap produktivitas pegawai, dengan kontribusi determinasi sebesar 54,7%. Temuan ini memberikan implikasi bahwa manajemen BPJS Ketenagakerjaan Kota Banda Aceh perlu memperkuat budaya disiplin pegawai serta mengelola tingkat stres pada level optimal melalui kebijakan kerja yang jelas dan sistem dukungan manajemen stres, guna mengoptimalkan kinerja organisasi secara berkelanjutan.