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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomi Telaah Bisnis El-Qish: Journal of Islamic Economics Jurnal Manajemen Jurnal Pencerah Bangsa JURSIMA Dharma Ekonomi Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Pemberdayaan Masyarakat (JUPEMAS) Jurnal EKSPLOLHUM
Rila Maufira
Universitas Gunung Leuser
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal EKSPLOLHUM

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PENGARUH PENDAPATAN USAHA, BEBAN OPERASIONAL DAN AKTIVA TETAP TERHADAP LABA BERSIH PADA ALFAMART KUTACANE KABUPATEN ACEH TENGGARA Abi Anwar; Rila Maufira; Bahrul Ilmi
EKSPOLHUM Vol. 3 No. 1 (2026): Februari
Publisher : SUAN PUBLISHER

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Profitability reflects the extent to which a company can generate income that exceeds its operational costs, thereby ensuring long-term business continuity. This study aims to determine and analyze the influence of operating revenue, operating expenses, and fixed assets on net profit at Alfamart Kutacane in Southeast Aceh Regency. A quantitative research approach was applied, using a census or saturated sampling technique in which the entire population is taken as the sample. Thus, the sample consisted of 60 observations derived from monthly financial data over a five-year period (2020–2024). Secondary data from the company’s financial reports were processed using descriptive statistics, classical assumption tests, multiple linear regression, and both simultaneous and partial hypothesis testing through SPSS software. The findings show that operating revenue, operating expenses, and fixed assets collectively have a positive and significant effect on net profit. However, when tested partially, operating revenue does not demonstrate a positive or significant effect on net profit. Operating expenses, on the other hand, exhibit a significant partial influence, indicating that cost efficiency remains essential in improving profitability. Fixed assets also show a significant and positive partial effect on net profit, suggesting that asset utilization contributes to improved financial performance. These results highlight that effective management of operational costs and productive asset allocation plays a vital role in increasing net profit at Alfamart Kutacane during the 2020–2024 period
PENGARUH KOMUNIKASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA BANK SYARIAH INDONESIA DI KUTACANE KABUPATEN ACEH TENGGARA Joko Gafar; Rila Maufira; Ardi Hirmansah
EKSPOLHUM Vol. 3 No. 1 (2026): Februari
Publisher : SUAN PUBLISHER

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Employee performance varies from one employee to another, as employee performance is individual. Performance refers to employee work achievements measured against standards or criteria established by the company. The purpose of this study was to determine and analyze the influence of communication and motivation on employee performance at Bank Syariah Indonesia in Kutacane. This study used a quantitative approach, a research method based on the philosophy of positivism, to examine a specific population or sample. The data source was obtained from employees at Bank Syariah Indonesia in Kutacane by distributing questionnaires, and respondents' responses were measured using a Likert scale. Secondary data, sourced from the company, included sales data, a general overview of the company, and its organizational structure. The collected data was analyzed using SPSS software, consisting of descriptive statistical tests, classical assumption tests, multiple linear regression, simultaneous and partial hypothesis tests, and coefficients of determination. The results of the study indicate that communication and motivation simultaneously have a positive and significant effect on employee performance at Bank Syariah Indonesia in Kutacane. Partially, communication has a positive and significant effect on employee performance. Partially, motivation has a positive and significant effect on employee performance at Bank Syariah Indonesia in Kutacane. The coefficient of determination (R2) of communication, motivation, and work environment explains 57.9% of employee performance at Bank Syariah Indonesia in Kutacane, while the remaining 42.1% is explained by independent variables not examined
PENGARUH KOMPETENSI APARATUR PENGELOLAAN DANA DESA, PARTISIPENSI MAYARAKAT ATAS SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Almajid Bahri; Rila Maufira; Rina Malahayati
EKSPOLHUM Vol. 3 No. 1 (2026): Februari
Publisher : SUAN PUBLISHER

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This study aims to analyze the effect of apparatus competence and community participation on the accountability of Village Fund management, with the internal control system as a mediating variable. A quantitative approach was employed using a survey method through questionnaires distributed to village officials and community representatives involved in Village Fund management. Data were analyzed using multiple linear regression and path analysis. The results indicate that apparatus competence and community participation have a positive and significant effect on the internal control system. Furthermore, the internal control system significantly influences the accountability of Village Fund management. Path analysis reveals that the internal control system mediates the relationship between apparatus competence, community participation, and accountability. The coefficient of determination demonstrates that the research model has strong explanatory power. This study concludes that enhancing the capacity of village officials and strengthening community participation should be integrated with an effective internal control system to achieve transparent and accountable Village Fund governance.
Co-Authors Abi Anwar Almajid Bahri Ardi Hirmansah Bahrul Ilmi Bertha Nerphy Siahaan Dicky Zulkarnaen Drh. Kartono Fakhrur Rizal Farma Andiansyah Farma Ardiansah Gundahara, Gundahara Habibul Akram Hasan, Muridha Indra Akbar Indra Utama Joko Gafar Khairul Anwa Lusi Tutur Mulia Merry Moy Mita Mika Sri Wahyuni Nasruddin Nasruddin Nasruddin Nasruddin Nasruddin Nasruddin Nurkhalis Nurkhalis Rahmat Arfan Rahmat Arfan Rina Malahayati Sabitah Sabitah Sabitah Sabitah Saddam Hasrul Siagian, Supriadi Supriadi Siagian Umaidi Yunita Althin Zulyadin Berutu