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All Journal IJIBE (International Journal of Islamic Business Ethics) Jurnal Akuntansi dan Keuangan Indonesia Berdaya Indonesian Journal of Intellectual Publication (IJI Publication) Nomico
Ikhyanuddin, Ikhyanuddin
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA PEMERINTAH PROVINSI ACEH TAHUN 2014-2018 ikhyanuddin, ikhyanuddin; Fuadi, Fuadi; Safitri, Nanda
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2021): Agustus 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i2.4732

Abstract

This study aimed to determine the effect of the knowledge of board member about the budget on the supervision of regional finances with the transparency of public policy and accountability as moderating variables. The samples of this study were taken using Census sampling technique in which the entire population used as the sample. Questionnaires were distributed as many as 45 questionnaires and returned 39 questions, then analyzed using Moderated Regression Analysis and the hypothesis were tested using SPSS. The results of this study showed that the knowledge of board members about the budget had a significant positive effect on the supervision of regional finances. The knowledge of board member of budgets with the transparency of public policy as moderating variable influence negatively on the supervision of regional finance. The results of this test indicate that the Transparency of Public Policy weakened the relationship between the knowledge of board members about budgets to the supervision of regional finances. The knowledge of board members about budgets with accountability as a moderating influenced the supervision of regional finances, the results of these tests explained that accountability strengthened the relationship of knowledge of board members on budgets toward the supervision of regional finance. Simultaneous test (f-test) indicated that the knowledge of board members about budgets influenced the supervision of regional finance with the transparency of public policy and accountability as moderating variables that can be seen with the value of sig 0,029 that is less than 0,05 so that the hypothesis was accepted.
WAQF ACCOUNTABILITY AROUND THE WORLD: A MINI-REVIEW Ikhyanuddin, Ikhyanuddin; Raza, Hendra; Akhyar, Juni; Arief, Muhammad; Kusuma, Hidayah Dwi
IJIBE (International Journal of Islamic Business Ethics) Vol 7, No 2 (2022): September 2022
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.7.2.100-107

Abstract

This paper aims to review and understand about waqf accounting system in the world such as Asia, Europe, and African. The study of a review shows that a  Waqf accounting system in Asia, Europe, and Africa has similarities, such as every country has a waqf institution for organizing waqf accounting (waqf asset, cash waqf, etc). Every country has its own way of regulating and operating   waqf  accounting. The growth of waqf in some minority countries is still constrained by several legal restrictions and the high cost of living in these countries.
Pengaruh Board Diversity Terhadap Nilai Perusahaan : Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2018 Ikhyanuddin, Ikhyanuddin
Indonesian Journal of Intellectual Publication Vol. 1 No. 3 (2021): Juli, 2021, IJI Publication
Publisher : Unit Publikasi Ilmiah Perkumpulan Intelektual Madani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51577/ijipublication.v1i3.130

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh keragaman Dewan Direksi yang diproksikan dengan jenis kelamin, masa kerja, latar belakang pendidikan, dan proporsi direksi luar terhadap nilai perusahaan. Penelitian ini dilakukan pada seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan selama 2 tahun yaitu dari tahun 2017-2018. Metode penentuan sampel menggunakan purposive sampling. Sampel penelitian ini berjumlah 46 perusahaan. Hasil penelitian menunjukkan bahwa Variabel keberadaan wanita dalam direksi tidak berpengaruh terhadap nilai perusahaan, sehingga hipotesis pertama dalam penelitian ini ditolak, (2) Variabel masa jabatan Dewan Direksi berpengaruh terhadap nilai perusahaan, sehingga hipotesis kedua dalam penelitian ini diterima, (3) Variabel latar belakang pendidikan Dewan Direksi berpengaruh terhadap nilai perusahaan, sehingga hipotesis ketiga dalam penelitian ini diterima, (4) Variabel direksi independen berpengaruh terhadap nilai perusahaan, sehingga hipotesis keempat dalam penelitian ini diterima, (5) Keberadaan wanita, masa jabatan, latar belakang pendidikan, direksi independen, berpengaruh terhadap nilai perusahaan, maka dapat disimpulkan bahwa jenis kelamin tidak berpengaruh terhadap nilai perusahaan sedangkan masa kerja, latar belakang pendidikan dan proporsi Direksi luar berpengaruh positif terhadap nilai perusahaan.
Evaluation of the impact of Monetary Policy on Macroeconomic Stability in Indonesia Judijanto, Loso; Ikhyanuddin, Ikhyanuddin; Subhaktiyasa, Putu Gede; Lasmiatun, KMT; Jondar , Aloysius
Nomico Vol. 1 No. 12 (2025): Nomico-January
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/k0rtc218

Abstract

This study aims to evaluate the effect of monetary policy on macroeconomic stability in Indonesia in the period 2018-2023. Monetary policies implemented by Bank Indonesia, such as changes in benchmark interest rates and controlling the money supply, play an important role in maintaining inflation, exchange rates, and economic growth. Using time series-based quantitative methods, this study analyzed secondary data from Bank Indonesia, the Central Bureau of Statistics, and related international sources. The results showed that monetary policy is effective in controlling inflation and maintaining exchange rate stability, although external challenges such as fluctuations in global commodity prices continue to affect Indonesia's economic performance. Additionally, the study highlights the role of global financial market volatility and geopolitical tensions, which can limit the effectiveness of domestic monetary policies. Despite these challenges, Bank Indonesia's adaptive strategies, including macroprudential measures and policy rate adjustments, have contributed significantly to mitigating negative external shocks. This study provides recommendations for increased coordination between monetary and fiscal policies as well as monetary policy flexibility in facing the challenges of a dynamic global economy. Strengthening institutional frameworks and enhancing transparency in policy communication are also suggested to improve investor confidence and ensure sustainable economic growth.
Program Peningkatan Kesehatan Ibu dan Anak Melalui Dukungan Kegiatan Posyandu Hafnidar, Hafnidar; Zahara, Cut Ita; Dewi, Rahmia; Ikhyanuddin, Ikhyanuddin
Indonesia Berdaya Vol 2, No 2: July 2021
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2021120

Abstract

Posyandu activities need to get support from all parties. Posyandu aims to support government programs in improving the health status of the community, especially mothers and children. Posyandu activities are organized by village midwives and help by village cadres. Without the support of all parties including stakeholders and the beneficiary community, Posyandu activities are difficult to succeed. This program includes the provision of standard posyandu equipment, the provision of educational game facilities for children, additional feeding, and health promotion. Program activities are carried out through a number of strategies. Finally, the success and sustainability of the program on the support of all parties.Abstrak. Kegiatan Posyandu perlu mendapat dukungan dari semua pihak. Posyandu bertujuan untuk mendukung program Pemerintah dalam peningkatan status kesehatan masyarakat khususnya Ibu dan anak. Kegiatan Posyandu diselenggarakan oleh Bidan desa, dan beberapa orang Kader desa. Tanpa dukungan semua pihak termasuk pemangku kepentingan dan masyarakat penerima manfaat, kegiatan Posyandu sulit berhasil. Program pengabdian ini meliputi penyediaan peralatan standar posyandu, penyediaan sarana permainan edukatif untuk anak, pemberian makanan tambahan, dan penyuluhan kesehatan. Program kegiatan dilakukan melalui sejumlah strategi. Akhirnya, keberhasilan dan keberlanjutan program atas dukungan kerjasama semua pihak. 
Co-Authors Akhyar, Juni Arief, Muhammad Cut Ita Zahara, Cut Ita Fuadi Fuadi Hafnidar, Hafnidar Hendra Raza Jondar , Aloysius Judijanto, Loso Kusuma, Hidayah Dwi Lasmiatun, KMT Putu Gede Subhaktiyasa Rahmia Dewi, Rahmia Safitri, Nanda