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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 JUEMA 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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Pengaruh Strategi Penetapan Harga Terhadap Volume Penjualan Dan Profitabilitas Perusahaan Indomaret Di Kabupaten Aceh Tenggara Nurkhalis Nurkhalis; Rila Maufira
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3475

Abstract

Penelitian ini bertujuan menganalisis pengaruh strategi penetapan harga terhadap volume penjualan dan profitabilitas pada perusahaan Indomaret di Kabupaten Aceh Tenggara. Dalam konteks pertumbuhan pesat sektor ritel modern di Indonesia yang dibarengi persaingan ketat, strategi penetapan harga menjadi aspek krusial, khususnya di wilayah dengan karakteristik pasar unik seperti Aceh Tenggara. Penelitian ini menguji secara empiris hubungan antara strategi harga, volume penjualan, dan profitabilitas. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, penelitian ini melibatkan seluruh karyawan Indomaret di Kabupaten Aceh Tenggara sebanyak 12 orang, dengan teknik total sampling. Data primer diperoleh melalui kuesioner berbasis skala Likert. Uji validitas, reliabilitas, dan asumsi klasik dilakukan sebelum analisis regresi linear berganda, uji t, dan uji F. Hasil menunjukkan bahwa strategi penetapan harga berpengaruh signifikan positif terhadap volume penjualan (p = 0.009). Volume penjualan juga berpengaruh signifikan terhadap profitabilitas (p = 0.004). Namun, strategi penetapan harga tidak berpengaruh langsung signifikan terhadap profitabilitas (p = 0.076) ketika volume penjualan diperhitungkan, mengindikasikan peran mediasi volume penjualan. Model regresi signifikan secara simultan (F Model 1 = 9.625; p = 0.009 dan F Model 2 = 9.200; p = 0.006). Implikasi manajerial menunjukkan pentingnya strategi harga yang adaptif untuk mendorong penjualan dan profitabilitas. Secara teoritis, temuan ini memperkaya literatur mengenai peran mediasi dalam bauran pemasaran. Keterbatasan penelitian mencakup ukuran sampel kecil dan data perseptual; oleh karena itu, studi lanjutan disarankan menggunakan sampel lebih luas dan data finansial objektif.
Pengaruh Fitur Augmented Reality (AR) dan Nilai Pelanggan pada Kepuasan Pengguna Layanan Transportasi Online: (Studi Kasus pada Pengguna Aplikasi Transportasi Online di Kota Medan) Supriadi Siagian; Rila Maufira; Bertha Nerphy Siahaan; Muridha Hasan
MAMEN: Jurnal Manajemen Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v5i1.7534

Abstract

This study aims to analyze the influence of Augmented Reality (AR) features on user satisfaction in online transportation services and to examine the mediating role of customer value among users in Medan City. A quantitative survey approach was employed in this study. The sample consisted of 120 active users of online transportation services in Medan City, selected using purposive sampling. Data were collected through a structured questionnaire and analyzed using multiple linear regression and the Sobel mediation test. The findings reveal that AR features have a positive and significant effect on customer value and user satisfaction. Customer value also has a significant positive effect on user satisfaction and is proven to partially mediate the relationship between AR features and user satisfaction. These results indicate that the implementation of AR features enhances user satisfaction primarily through increased perceived customer value. The regression coefficients show that AR features (X₁) have a value of 0.328, while customer value (X₂) has a value of 0.415, suggesting that both variables play an important role in shaping user satisfaction. The coefficient of determination (R²) of 0.587 indicates that the research model has a relatively strong explanatory power. This study is limited to Medan City and a relatively small sample size, which may affect the generalizability of the findings. Future research is recommended to expand the study area and include additional variables such as trust and user experience to enrich the research model.
PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA KARYAWA PT. BSI ACEH TENGGARA Cici Ratnasari; Sabitah Sabitah; Rila Maufira
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): April
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v3i1.175

Abstract

This study aims to analyze the influence of training and motivation on employee performance at PT. BSI Aceh Tenggara. The background of this research is based on the importance of human resource (HR) quality in supporting organizational success, particularly in the Islamic banking sector, which upholds high service standards rooted in Islamic values. Effective training and high work motivation are believed to enhance employee competence and productivity. This research uses a quantitative approach with a survey method involving the entire population of employees at PT. BSI Aceh Tenggara, totaling 10 respondents, through a saturated sampling technique. Data were collected using questionnaires and analyzed using validity and reliability tests as well as multiple linear regression analysis. The results show that both training and motivation have a significant effect on employee performance, both partially and simultaneously. Classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity, indicate that the regression model meets statistical requirements. The F-test results demonstrate that training and motivation together have a significant impact on employee performance, while the t-test confirms that each independent variable contributes positively. These findings affirm that investment in proper training and motivation strategies is an effective way to enhance employee performance. This research provides practical implications for the management of PT. BSI Aceh Tenggara in formulating sustainable human resource development policies aligned with Islamic principles
STRATEGI RETENSI NASABAH DI BANK ACEH SYARIAH MELALUI PENINGKATAN KUALITAS PELAYANAN Salihan Mustafa; Rila Maufira; Roezaini Sofi
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): April
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v3i1.188

Abstract

The increasing competition in the Islamic banking industry requires financial institutions not only to acquire new customers but also to focus on retaining existing ones. Customer retention plays a strategic role as it is directly linked to long-term relationships and the profitability of the bank. This study aims to examine the effect of service quality as well as satisfaction and trust on customer retention at Bank Aceh Syariah. The research adopts a quantitative approach with the method of multiple linear regression analysis. The sample consists of 286 respondents selected through purposive sampling, namely active customers with a minimum banking relationship of two years. Data were collected through a Likert-scale questionnaire and analyzed using statistical software. The findings indicate that service quality has a positive and significant effect on customer retention. Similarly, satisfaction and trust are proven to significantly influence customer retention. Simultaneously, both variables contribute significantly to customer retention, with a coefficient of determination (R²) of 0.520. This means that 52% of the variation in customer retention can be explained by the research model, while the remaining 48% is influenced by other factors beyond this study. These results emphasize the importance of enhancing service quality that complies with Sharia principles, accompanied by efforts to build satisfaction and trust. The practical implication suggests that consistent, transparent, and innovative service strategies are essential for Bank Aceh Syariah to sustain long-term customer loyalty
ANALISA PENGELOLAAN KINERJA APARATUR SIPIL NEGARA PADA KANTOR CAMAT KECAMATAN DARUL HASANAH KABUPATEN ACEH TENGGARA Rila Fatmawati; Rila Maufira; Edi Jamaris
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): April
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v3i1.190

Abstract

This qualitative descriptive study was conducted to identify measurable performance targets and examine work activities aimed at enhancing the professionalism and competence of Civil Servants (ASN) at the Darul Hasanah Subdistrict Office, Aceh Tenggara Regency. Data was collected through observation, interviews, and documentation. The Darul Hasanah Subdistrict Office currently employs 25 staff members. The educational profile reveals a non-optimal distribution, consisting of 1 postgraduate, 12 bachelor's degree holders (S1), and 22 high school or equivalent graduates. The research confirms that performance targets have been clearly defined using the Key Performance Indicators (IKU) of the subdistrict. Furthermore, the overall performance of the ASN in relation to work targets considering factors like quantity, time, and cost is deemed satisfactory and aligns with their established duties and functions.Despite the satisfactory performance against targets, the study highlights several areas requiring improvement. Key findings suggest that the quality of human resources is not yet optimal, specifically concerning employee discipline. While service orientation is defined in the IKU, the ASN’s performance is constrained by inadequate facilities and infrastructure. Based on these conclusions, the study offers several recommendations. The leadership must demonstrate a direct commitment to resolving internal issues and actively seek solutions to support performance management. Specifically, it is recommended that disciplinary measures be applied to employees who consistently fail to comply with work schedules. Finally, a restructuring of employee numbers should be implemented to ensure alignment between staff capacity, workload, and working hour requirements, thereby optimizing efficiency
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/eksplolhum.v3i1.211

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/eksplolhum.v3i1.213

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/eksplolhum.v3i1.226

Abstract

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.
Aksi Peduli Kemanusiaan dan Penyaluran Bantuan Kepada Korban Banjir Bandang di Kabupaten Aceh Tenggara: Penelitian Rila Maufira; Ardi Hirmansah; Dicky Zulkarnaen; Indra Utama; Fakhrur Rizal; Bahrul Ilmi; Khairul Anwa; Drh. Kartono; Habibul Akram; Umaidi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4018

Abstract

Banjir bandang yang melanda Kabupaten Aceh Tenggara menimbulkan kerusakan fisik dan tekanan psikologis yang signifikan bagi masyarakat, sehingga membutuhkan penanganan cepat dan terorganisasi. Kegiatan pengabdian kepada masyarakat ini dilaksanakan oleh Universitas Gunung Leuser sebagai bentuk aksi peduli kemanusiaan melalui pendistribusian bantuan darurat, pendampingan psikososial, serta edukasi kesiapsiagaan bencana di Desa Gammawar Lawe Sagu Hulu dan wilayah terdampak lainnya. Metode kegiatan meliputi asesmen cepat, koordinasi lintas pihak, distribusi bantuan, serta pelaksanaan sesi trauma healing dan sosialisasi mitigasi bencana. Hasil kegiatan menunjukkan pemenuhan kebutuhan dasar masyarakat meningkat signifikan, dukungan psikososial memberikan dampak positif bagi anak-anak, serta pemahaman masyarakat mengenai kesiapsiagaan dan tindakan darurat mengalami peningkatan. Evaluasi kuantitatif dan kualitatif memperlihatkan bahwa kehadiran tim kemanusiaan memberikan rasa aman, meningkatkan solidaritas sosial, serta memperkuat ketangguhan komunitas dalam menghadapi bencana. Temuan ini menegaskan pentingnya kolaborasi berbasis masyarakat dalam upaya pemulihan pascabencana. Kegiatan ini diharapkan menjadi model intervensi yang dapat dikembangkan secara berkelanjutan di wilayah rawan bencana lainnya.
Co-Authors Abi Anwar Almajid Bahri Ardi Hirmansah Ardi Hirmansah Bahrul Ilmi Bahrul Ilmi Bertha Nerphy Siahaan Cici Ratnasari Dicky Zulkarnaen Drh. Kartono Edi Jamaris Fakhrur Rizal Farma Andiansyah Habibul Akram Hasan, Muridha Indra Akbar Indra Utama Joko Gafar Khairul Anwa Merry Moy Mita Nasruddin Nasruddin Nasruddin Nasruddin Nurkhalis Nurkhalis Rahmat Arfan Rahmat Arfan Rila Fatmawati Rina Malahayati Roezaini Sofi Sabitah Sabitah Sabitah Sabitah Sabitah Sabitah Saddam Hasrul Salihan Mustafa Siagian, Supriadi Supriadi Siagian Umaidi