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All Journal Jurnal Akuntansi dan Keuangan J-MIND (Jurnal Manajemen Indonesia) Jurnal Mahasiswa Agribisnis Jurnal Malikussaleh Mengabdi
naz'aina, naz'aina
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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FLYPAPER EFFECT PADA PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI ACEH Ikhwani, Nurul; Naz'aina, Naz'aina; Ratna, Ratna
J-MIND (Jurnal Manajemen Indonesia) Vol 4, No 2 (2019): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.413 KB) | DOI: 10.29103/j-mind.v4i2.3381

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah. Data penelitian yang digunakan adalah gabungan antara cross section dengan time series pada 23 Kabupaten/Kota di Provinsi Aceh selama 2013-2018, yang diperoleh dari Laporan Realisasi Anggaran (LRA) yang dikeluarkan oleh Direktorat Jendral Pengelola Keuangan Daerah Kementrian Keuangan (DJPK Kemenkeu). Metode analisis data yang digunakan adalah Regresi Data Panel dengan Bantuan Eviews 10. Hasil penelitian ini membuktikan bahwa dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah berpengaruh positif dan signifikan terhadap belanja daerah. Besarnya pengaruh dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah adalah sebesar 92,07% dan sisanya sebesar 7,93% dipengaruhi oleh variabel lain diluar model penelitian ini.Penelitian ini juga membuktikan bahwa terjadi flypaper effect pada DAU Kabupaten/Kota di Provinsi Aceh dan pada DAK flypaper effect hanya terjadi di sebagian Kabupaten/Kota di Provinsi Aceh, ini dilihat dari kontribusi DAU dan DAK yang lebih tinggi dibandingkan PAD dalam merespon belanja daerah. Rekomendasi dari hasil penelitian ini yaitu diharapkan pihak pemerintah daerah Kabupaten/Kota di Provinsi Aceh untuk menggunkan dana alokasi umum dan dana alokasi khusus sebaik dan seefektif mungkin, dan diharapkan pihak pemerintah daerah lebih menggali potensi-potensi daerah agar dapat meningkatkan PADKata Kunci           :               Dana Alokasi Umum, Dana Alokasi Khusus, Pendapatan Asli Daerah, Belanja Daerah 
PERAN PROFITABILITAS DALAM MEMODERASI INVESTASI, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Prayitno, Andi; Naz'aina, Naz'aina; Biby, Sapna
J-MIND (Jurnal Manajemen Indonesia) Vol 5, No 1 (2020): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.757 KB) | DOI: 10.29103/j-mind.v5i1.3426

Abstract

 ABSTRACT This study aimed to examin the effect of investment, leverage and dividend policy on firm value with profitability as a moderator in Non-Financial Services Companies in Indonesia during the 2014-2018 period. The number of samples in this study were 20 Non-Financial Services Companies that Paid dividend regularly during 2014-2018. The type of data was secondary data in the form of panel data obtained from the company's Annual Report. Data analysis method was Panel Data Regression. The results of this study found that leverage and profitability had a positive effect on firm value, where investment and dividend policy did not effect significantly on firm value, and profitability was able to moderate the effect of leverage on firm value, but was unable to moderate the effect of investment and dividend policy on firm value Keywords: investment, leverage, dividend policy, profitability and firm value 
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DANA OTONOMI KHUSUS DAN TINGKAT KEMISKINAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH DI KABUPATEN/KOTA PROVINSI ACEH Machfud, Machfud; Asnawi, Asnawi; Naz'aina, Naz'aina
J-MIND (Jurnal Manajemen Indonesia) Vol 5, No 1 (2020): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.989 KB) | DOI: 10.29103/j-mind.v5i1.3423

Abstract

 ABSTRACT This study aims to examine the effect of Regional Original Revenue, Balancing Funds, Special Autonomy Funds, and poverty levels on the level of local financial independence. The research data used is a combination of cross section with time series in 23 regencies / cities in Aceh Province during 2013-2018, obtained from the Budget Realization Report (LRA) issued by the Directorate General of Fiscal Balance of the Ministry of Finance (DJPK Ministry of Finance). The data analysis method used is Panel Data Regression with the help of Eviews 9. The results of this study prove that the Regional Original Revenue has a positive and significant effect on the level of regional financial independence, while the balance funds and special autonomy funds have a negative and significant effect on the level of regional financial independence. The poverty does not significantly influence the level of regional financial independence. Keywords :  Regional Original Revenue, Balancing Fund, Special Autonomy Funds, Poverty Levels and Financial Independency Ratio 
ECONOMIC ANALYSIS OF PATCHOULI FARMING IN KLUET TIMUR SUB-SUB-DISTRICT, ACEH SELATAN Harita, Sri; Adhiana, Adhiana; Naz'aina, Naz'aina
Jurnal Mahasiswa Agribisnis Vol. 3 No. 1 (2024): Juli
Publisher : LPPM Universitas Malikussaleh - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jma.v3i1.18013

Abstract

Patchouli plants are one of the potential commodities cultivated in Kluet Timur Sub-District. To be able to grow and produce well, patchouli plants require feasibility analysis and utilization of production factors Which is optimal. Study This aims For analyzing (1) Factors that influence the production of patchouli plants in Kluet Timur Sub-Sub-District, (2) The level of economic feasibility of patchouli farming in Kluet Timur Sub-District, Aceh Selatan. This research was carried out in Kluet Timur Sub-Sub-District, Aceh Selatan. The research was carried out using the Census method, with respondents deliberately selected using the criteria of independent farmers who have patchouli gardens. From the research results, the results showed that factors that have a significant influence on the production of patchouli farming in Kluet Timur Sub-Sub-District are land area, chemical fertilizer and labor. Meanwhile, seed and pesticide factors do not have a significant effect on patchouli farming production in Kluet Timur Sub-District. The value of the R/C Ratio is 2.64 (R/C Ratio > 1), the B/C Ratio is 1.64 (B/C Ratio > 1), which means that patchouli farming is feasible. The production BEP is 13.26, the price BEP is 208,358, the production value of the patchouli farming business obtained is more than the BEP value. So patchouli farming in Kluet Timur Sub-District is profitable. Keywords: Farming, Production Factors, Feasibility, Patchouli Farming.
Comparison of Financial Performance Badan Amil Zakat Nasional and Lembaga Amil Zakat Nasional Pramito, Rohman Fajri Jalil; Azwari, Peny Cahaya; Naz'aina, Naz'aina
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16127

Abstract

This research aims to compare and to examine about differences in the performance of zakat management between BAZNAS and Dompet Dhuafa through Financial Performance with purpose to evaluate the success of the institution is to look at how well it performs. The object of this research are the amil zakat institution in Indonesia, namely BAZNAS and Dompet Dhuafa. This study uses a purposive sampling with a descriptive quantitative approach. Data collection in this study is secondary data, which is referring to the annual financial reports published by the National Amil Zakat Institute. The data analysis is: financial performance (financial ratio by Ritchie and Kolodinsky). Based on the calculation, the result of the study state, BAZNAS is the highest-performing Amil Zakat Institution in the financial performance category due to its high fiscal performance ratios and its strong financial management capabilities, which maximize the amount of funds distributed in accordance with what was collected from the funds that were successfully collected. When it comes to the total amount of money collected over the course of 12 years, Dompet Dhuafa performs better than BAZNAS.
Determination of Abnormal Returns from the Point of View of Environmental Performance In Mining Companies Yunita, Nur Afni; juliani, Juliani; Naz'aina, Naz'aina; yusra, Muhammad
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.16151

Abstract

This research aims to examine the influence of environmental, social and governance on abnormal returns. The sample in this research are mining companies that disclosed ESG disclosure scores in 2020-2022. The sampling technique used was purposive sampling to obtain 45 companies that disclosed ESG disclosure scores for 3 consecutive years from 2020-2022. Testing in this research uses descriptive statistics and hypothesis testing. The results of this study show that environmentalism has no effect on abnormal returns. However, social and governance have a positive effect on abnormal returns
Pelatihan Pengelolaan dan Pelaporan Keuangan Pondok Pesantren Darul Falah Naz'aina, Naz'aina; Abubakar, Jariah; Arliansyah, Arliansyah
Jurnal Malikussaleh Mengabdi Vol 3, No 2 (2024): Jurnal Malikussaleh Mengabdi, Oktober 2024
Publisher : LPPM Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jmm.v3i2.18879

Abstract

Pengelolaan keuangan sangat penting bagi setiap organisasi, baik organisasi yang berorientasi laba maupun non laba. Pengelolaan keuangan non laba semula diatur dalam standar akuntansi yaitu PSAK 45, dan saat ini mengalami perubahan dan diatur dalam ISAK 35. Organisasi non laba yang diatur dalam ISAK 35 antara lain adalah pondok pesantren yang bernaung dalam Yayasan. Masih banyak permasalahan yang dihadapi oleh pondok pesantrean, antara lain, kompetensi  sumberdaya manusia yang masih kurang tentang pengelolaan dan pelaporan  keuangan yang sesuai  dengan standar akuntansi yang berlaku.  Pelatihan pengelolaan dan pelaporan keuangan ini dilaksanakan di pondok Pesantren Darul Falah Kecamatan Dewantara Kabupaten Aceh Utara dengan tujuan memberikan pemahaman tentang pengelolaan dan pelaporan keuangan sesuai dengan standar yang berlaku. Pelatihan dilakukan selama 2 hari  dalam bentuk pemaparan materi dan pelatihan penyusunan laporan keuangan. Setelah pelatihan dilakukan menunjukkan bahwa peserta sudah memahami dan mampu untuk menyusun laporan keuangan ( Laporan Posisi Keuangan, Laporan Penghasilan Komprehensif, Laporan Perubahan Aset Neto, Laporan Arus Kas, dan Catatan Atas Laporan Keuangan). Untuk kelanjutan kegiatan ini perlu adanya pendampingan kepada mitra dalam penyusunan Laporan Keungan Pondok Pesantren serta pelatihan berkelanjutan yang  dilakukan oleh Perguruan Tinggi, Pemerintah, maupun swasta
Co-Authors Adhiana, Adhiana Arliansyah, Arliansyah Asnawi Asnawi Biby, Sapna Harita, Sri Ikhwani, Nurul Jariah Abu Bakar Juliani Machfud Machfud Pramito, Rohman Fajri Jalil Prayitno, Andi Ratna Ratna Yusra, Muhammad