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Penyusunan Anggaran Berbasis Kinerja dan Pertanggunggajawaban Dana Desa Muchtar, Darmawati; Ben Saadi, Iswadi; Husein, Ratna; Sari, Khotifah; Nisa, Fitria Zaitun
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): Maret 2024 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v4i2.509

Abstract

Kegiatan ini bertujuan untuk memberikan bimbingan teknis kepada aparatur Desa atau disebut Gampong Paya Gaboh Kecamatan Sawang Kabupaten Aceh Utara tentang mekanisme penyusunan anggaran berbasis kinerja dan pertanggung jawaban kegiatan anggaran dana desa. Permasalahan yang terjadi adalah kemampuan sistem perencanaan penyusunan anggaran berbasis kinerja masih rendah, manajemen keuangan desa yang belum tertata dengan baik, dan aparatur gampong yang belum memahami dengan baik mekanisme pertanggungajawaban kegiatan anggaran. dan cara membuat laporan pertanggung jawaban dengan tingkat transparansi dan akuntabilitas yang tinggi. Bimbingan teknis ini dilaksanakan selama dua hari. Tahapan pelaksanaan bimbingan teknis mencakup identifikasi masalah dan penyelesaian masalah yang dihadapi mitra serta evaluasi hasil pelaksanaan. Hasil pelaksanaan bimtek ini telah memberikan pengaruh terhadap peningkatan kemampuan Aparatur Gampong dalam penyusunan anggaran berbasis kinerja dan pertanggungjawaban dana desa. Kegiatan ini juga memberikan dampak bagi perbaikan berbagai kegiatan Desa atau Gampong di masa yang akan dating.
Khitanan Massal ke X sebagai Wujud Kepedulian Sosial Dosen Universitas Malikussaleh Sayuti, Muhammad; Bahri, Syamsul; Ita Erliana, Cut; Puspasari, Cindenia; Husein, Ratna; Fardian, Nur
Mejuajua: Jurnal Pengabdian pada Masyarakat Vol. 3 No. 3 (2024): April 2024
Publisher : Yayasan Penelitian dan Inovasi Sumatera (YPIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/mejuajuajabdimas.v3i3.110

Abstract

Kegiatan khitananan massal yang dilaksanakan oleh para dosen Universitas Malikussaleh (Unimal) bersama masyarakat Panggoi merupakan kegiatan ke X sejak 2015 dan ini adalah sebuah inisiatif yang memperlihatkan komitmen Dosen terhadap pemberdayaan dan kesejahteraan masyarakat. Dalam artikel ini, kami mendokumentasikan dan menganalisis rangkaian kegiatan khitananan massal yang bertujuan untuk membantu 25 anak miskin di Desa Panggoi dan Desa Payabili. Kami mengeksplorasi dengan signifikansi kegiatan ini dalam konteks pendidikan tinggi sebagai agen perubahan sosial dan pembangunan masyarakat. Melalui kolaborasi antara akademisi dan masyarakat, artikel ini memperlihatkan kontribusi positif dosen Unimal dalam mengatasi masalah kesehatan dan kemiskinan di wilayah tersebut.
Analysis of Factors Affecting Prices Indonesian Gold Spot With ARDL Model sasrinawati, sasrinawati; Husein, Ratna; Nailufar, Fanny; Ichsan, Ichsan
JURNAL HURRIAH: Jurnal Evaluasi Pendidikan dan Penelitian Vol. 6 No. 2 (2025): Jurnal Hurriah: Journal of Educational Evaluation and Research
Publisher : Yayasan Pendidikan dan Kemanusiaan Hurriah Aceh

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

Abstract

This study examines the impact of macroeconomic variables—namely inflation and exchange rates—on Indonesian gold spot prices from 1995 to 2018, employing the Autoregressive Distributed Lag (ARDL) model. The study seeks to comprehend the short-term and long-term correlations among these variables. Time series data were obtained from the Indonesian Central Statistics Agency, Index Mundi, and the Gold Price Chart. The findings indicate that, in the near term, inflation negatively and significantly affects gold prices, however, in the long term, it positively and significantly influences them. Likewise, the exchange rate exerts a substantial and adverse impact in both the short and long run, suggesting that a stronger Rupiah generally elevates gold prices. The ARDL model validates the existence of a cointegrated relationship among the variables, corroborated by the limits testing methodology. Diagnostic assessments confirm the stability and reliability of the calculated model. These findings indicate that the regulation of inflation and exchange rates is essential for maintaining gold price stability in Indonesia.
PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, PAJAK DAERAH,DAN BELANJA DAERAH TERHADAP PDRB DI PROVINSI SUMATERA BARAT Afferina, Delvia; Husein, Ratna; Rahmah, Mutia; Murtala, Murtala
Jurnal Ekonomi Regional Unimal Vol. 7 No. 2 (2024): Jurnal Ekonomi Regional Unimal
Publisher : LPPM UNIMAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jeru.v7i2.20876

Abstract

This study aims to examine the effect of general allocation funds, special allocation funds, local taxes, and local expenditures on GRDP. This study uses a combination of cross-sectional data with time series on 19 districts and cities in West Sumatra Province during 2017-2021. The data analysis method used is panel data regression with the help of Eviews 10. The results of this study prove that the General Allocation Fund has a negative and significant effect on GRDP. The Special Allocation Fund, Regional Taxes, and Regional Expenditures have a positive and significant effect on GRDP. The magnitude of the influence of the General Allocation Fund, Special Allocation Fund, Regional Taxes, and Regional Expenditure on GRDP is 99.89%, and the remaining 0.10% is influenced by other variables outside this model. It is recommended to the district and city governments in West Sumatra Province to be able to realize general allocation funds, special allocation funds, local taxes, and regional expenditures properly so that the economy in West Sumatra is stable and the welfare of the community increases.
CORPORATE GOVERNANCE, INSTITUTIONAL OWNERSHIP, FREE CASH FLOW AND INVESTMENT EFFICIENCY: EVIDENCE OF INDONESIAN AGRICULTURE FIRM Muchtar, Darmawati; Bensaadi, Iswadi; Husein, Ratna; Abdul Gani, Azhari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.51 KB) | DOI: 10.54443/ijebas.v1i2.106

Abstract

The purpose of this study is to examine the determinants of investment efficiency with focuses on corporate governance, ownership structure, audit committee and free cash flow as the main factor. The 17 firms of Agriculture sector were selected as the sample from 2007 to 2019, hence this study have an unbalance panel data with total of 178 observations. The listed firm of Agriculture sector still slightly compared to others sectors in Indonesia Stock Exchange. Panel fixed effect model estimation was employed to test the relationship and hypotheses developed. The results show that board size has positive and significant effect on investment efficiency and contrary result to board of commissioners, it has negative insignificant. This indicates that large board size lead to increase the investment decision at optimal level. Moreover, the Audit committee and institutional ownership seem to have negative effect and significantly on investment efficiency. This means that when firms increase the number of audit committee and also the portion of share is owned by institution would lead to decrease investment efficiency. However, free cash flow have positive and significantly affect investment efficiency. This finding supports the expected hypothesis, which is increase the FCF lead to increase the investment efficiency and in this case, the managers act to maximize the firm value.