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TRAINING IN MANUFACTURING VARIANTS OF TRADITIONAL ACEHIAN SWEETS AND MAKING WELCOME DRINKS Marlina, Marlina; Yanti, Ira Dama; Nanda, Riska; Yeni, Manovri; Agustina, Maya
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 4, No 2 (2024): Vol 4, No 2 Desember 2024
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v4i2.2304

Abstract

Aceh has a very diverse culture and tradition. There are many interesting things to learn about Acehnese traditional foods and how welcome drinks are made. Keumamah, also known as reuboh, boh leukat, timphan, and seunarah, is a traditional Acehnese food passed down from generation to generation. The main ingredients used, such as glutinous rice flour, coconut milk, and palm sugar, show the natural richness of Aceh. Welcoming guests with a welcome drink is an Acehnese custom. For respect and hospitality to the Acehnese, drinks such as reuboh, tubruk coffee, and jasmine tea made from natural ingredients are served. The tradition of welcoming guests shows the friendly and warm nature of the Acehnese people. Therefore, the tradition of making welcome drinks and various Acehnese traditional foods is an important part of Aceh's culinary and cultural richness that must be preserved. Acehnese cuisine has a cultural diversity that makes it unique and interesting. Further research on this component can provide deeper insight into Aceh's culinary heritage and efforts to preserve this tradition. Welcome drink-making course and Acehnese specialties for special events the training venue was the Kampong Rimo hall in Gunung Meriah District, Aceh Singkil Regency. The event was attended by 12 mothers of Family Empowerment and Welfare (PKK) from Kampong Rimo, Gunung Meriah District, Aceh Singkil Regency. Keywords: Typical Acehnese snacks, welcome drinks, special occasion events
Faktor-Faktor yang Mempengaruhi Minat Masyarakat Terhadap Investasi Emas di Pegadaian Syariah Yusuf, Yuslaidar; Agustina, Maya; Husni, Almira Sabrina; Fitri, Aida
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 9, No 1 (2025): April 2025
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v9i1.6317

Abstract

Indonesia’s economic growth is inextricably linked to the development of both the financial and real sectors. Investment is fundamentally defined as the postponement of current consumption to achieve potential future benefits, a process inherently accompanied by uncertainty and risk. As a result, this delay necessitates adequate compensation, commonly referred to as investment returns or gains. The purpose of this study was to analyze the influence of factors that influence Public Interest in Gold Investment at Pegadaian Syariah. The risk factors that are the objects of research include Interest, Promotion, Service Quality. The population in this study is the people of Banda Aceh City, this type of research uses a quantitative method, the population in this study is the entire community in Banda Aceh, the sample collection technique in this study is by direct observation of the questionnaire using multiple linear regression analysis, Based on the results of the analysis and conclusions that have been put forward, that there is a positive relationship between promotion, service quality and public interest. This proves that promotion and service quality are one of the factors that can determine public interest in investing in gold at Pegadaian Syariah.
Factors Affecting Performance-Based Budgeting as a Tool for Post-Covid-19 Management Control Irmawati, Irmawati; Agustina, Maya; Ariyanda, Ariyanda
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.18742

Abstract

This research aimed to assess the impact of human resources, organizational commitment, and management control systems on performance-based budgeting at the Southwest Aceh Social Service, both simultaneously and partially. Research data was collected through a list of questions/questionnaires and documentation studies. The hypothesis was tested using multiple linear regression analysis, joint test, and partial test to determine jointly and partially the effect of the independent variable on the dependent variable at the 95% confidence level (α = 0.05). The object of this study was the human resources, organizational commitment, and management control systems influencing performance-based budgeting at the Southwest Aceh Regency Social Service. The sample size of this study was 38 employees.  
PENERAPAN MODEL READING GUIDE DALAM MENINGKATKAN PEMAHAMAN MEMBACA SISWA KELAS V PADA PEMBELAJARAN IPS MIN 2 ACEH BARAT Asfi, Asfi Mujiati; Maya Agustina; Abidah
AL-IHTIRAFIAH: JURNAL ILMIAH PENDIDIKAN GURU MADRASAH IBTIDAIYAH Vol. 5 No. 1 (2025): Vol. 5 No. 1 Juni 2025
Publisher : Prodi Pendidikan Guru Madrasah Ibtidaiyah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/ihtirafiah.v5i1.4500

Abstract

The application of the reading guide learning model in the teaching and learning process in social studies learning is one effort to improve student learning outcomes. This research aims to improve the reading ability of class V MIN 2 West Aceh students, to determine the increase in student learning outcomes by implementing the reading guide model in the reading comprehension of class V MIN 2 West Aceh students. This research is Classroom Action Research (PTK). The subjects in this research were 33 students of class V MIN 2 West Aceh. The data collection techniques used are through observation, tests and documentation. The data analysis technique was carried out using qualitative descriptive. Based on the research results, it shows that classical student learning outcomes in the pre-cycle were 12.12%, in the first cycle it increased to 57.57% and in the second cycle it increased further to 90.90%. Based on the results of observations of student activity in cycle I, it reached the sufficient category with a score of 76.92% and in cycle II it increased with a score of 94.23% in the very good category. So it can be concluded that the reading guide learning model can improve the reading comprehension abilities of class V MIN 2 West Aceh students in social studies learning.
ANALISIS KESADARAN WAJIB PAJAK BADAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK ( STUDI KASUS WAJIB PAJAK BADAN YANG TERDAFTAR DI KPP PRATAMA BANDA ACEH) Azahrah, Ghasa Murbanina; Irmawati, Irmawati; Agustina, Maya
Jurnal Media Informatika Vol. 6 No. 4 (2025): Jurnal Media Informatika
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jumin.v6i4.6562

Abstract

Penelitian ini bertujuan untuk menganalisis kesadaran wajib pajak badan terhadap kepatuhan membayar pajak studi kasus wajib pajak badan yag terdaftar di kpp pratama banda aceh tahun 2021-2023, permasalahan yang timbul apakah wajib pajak badan sadar dan patuh dalam pembayaran pajak, dengan demikian penelitian ini bertujuan untuk mengetahui sejauh mana kesadaran wajib pajak mengimbangi kepatuhan dalam membayarkan pajaknnya. Metode yang digunakan dalam penelitian ini yaitu kualitatif skunder dengan analisa deskriptif, sampel yang digunakan adalah wajib pajak badan yang menyampaikan SPT dari tahun 2021-2023, variabel yang diteliti adalah kesadaran wajib pajak badan dalam kepatuhan membayar pajak dengan mengukur hasil jumlah data yang di peroleh. Hasil penelitian menunjukan bahwa kesadaran wajib pajak belum mengimbangi dalam kepatuhan penyamaian surat pemberitahuan (SPT), dimana peneliti melihat dari data yang diberikan oleh KPP Pratama Banda Aceh. Implikasi hasil penelitian secara praktis, kepatuhan dalam menyampaikan SPT tidak meningkat secara signifikan, hal ini perlu ditindak lanjuti  untuk meningkatkan pemahaman dalam melaksanakan kewajiban perpajakan, untuk meningkatkan kepatuhan dalam menyamaikan SPT perlunya pengawasan yang lebih terhadap wajib pajak badan dan penerapan sanksi yang tegas namun tetap adil bagi pelanggar perpajakan.
Pemberdayaan Masyarakat dalam Pencegahan Pelecehan Seksual pada Anak di Aceh Barat: Model Edukasi dan Advokasi berbasis Kearifan Lokal Hafinda, Tengku; Murlisa, Lia; Masni, Masni; Agustina, Maya; Putri, Nina Eka; Rahmi, Rina; Diana, Sari; Friwarti, Sri Dwi
Catimore: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2025): Catimore: Jurnal Pengabdian kepada Masyarakat
Publisher : LSM Catimore dan Sahabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56921/cpkm.v4i2.313

Abstract

Cases of child sexual abuse in West Aceh have been increasing at an alarming rate, necessitating a community-based prevention strategy. This study aims to empower the community in preventing sexual abuse through an education and advocacy model based on local wisdom. The research employs the Participatory Action Research (PAR) method, which involves the community in the process of problem identification, solution design, program implementation, evaluation, and monitoring. Activities include an initial survey, the development of educational materials, and training sessions for parents, teachers, and community leaders. The findings indicate an increase in community awareness of sexual abuse from 40% to 85%, as well as an improvement in understanding of reporting procedures from 30% to 80%. These results confirm that a community-based approach grounded in local wisdom is effective in raising public awareness of child protection, making it a sustainable prevention model.
Youtube as a Learning Media Islamic Education Zartiyana, Nurfitri; Agustina, Maya; Hasan, Khairuddin
Al-Mudarris Vol 6 No 2 (2023): Al-Mudarris
Publisher : Jurusan Tarbiyah,IAIN PALANGKARAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/mdr.v6i2.4555

Abstract

This study aims to determine the usefulness and management of YouTube which is used as a learning medium for Islamic Religious Education, as well as the audience's response to YouTube accounts that discuss PAI material. The method in this study uses a qualitative approach with a descriptive method. Data collection is carried out through literature study techniques, observation, and documentation on YouTube channels that discuss PAI material. This study analyzed six YouTube Channels related to Islamic Religious Education learning content. The results showed that the use of YouTube as a tool for teachers in explaining PAI material can make it easier for teachers to find teaching materials that are in accordance with the demands of the times. The management of interesting PAI learning media on YouTube is managed by uploading videos and designing content as interesting as possible so that it can be enjoyed by users who use YouTube for their learning needs. Then the response to using YouTube in PAI learning was very liked with positive comments from the Channel. So that YouTube is used as a search medium for PAI material, as an additional medium in finding information related to the material you want to learn, as well as to increase student motivation in learning.
Pengaruh Akuntansi Forensik Dan Audit Investigasi Terhadap Pendeteksian Kecurangan (Studi Pada BPKP Perwakilan Provinsi Aceh) Agustina, Maya; Maidar, Maidar; Makshal, Teuku Rival
Jurnal Akuntansi Muhammadiyah (JAM) Vol 14, No 2 (2024): Edisi Juli - Desember 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v14i2.2290

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh akuntansi forensik dan audit investigasi terhadap pendeteksian kecurangan pada BPKP perwakilan provinsi Aceh secara simultan dan parsial. Populasi penelitian adalah pegawai BPKP Perwakilan Provinsi Aceh yang berjumlah 60 orang. Pengumpulan data dilakukan dengan mengirimkan kuesioner dan disebarkan kepada auditor yang berkerja di BPKP perwakilan Provinsi Aceh. Teknik analisis data dalam penelitian ini dengan analisis regresi linier berganda dengan bantuan SPSS 27.0. Jenis data yang digunakan dalam penelitian ini adalah data primer. Hasil penelitian menunjukkan bahwa akuntansi forensik dan audit investigasi berpengaruh terhadap pendeteksian kecurangan baik secara simultan maupun parsial.
Analisis Yuridis Terhadap Praktik Kerjasama Usaha Online Shop Fstore.id di Kelurahan Sukaraja Kecamatan Medan Maimun Kota Medan Agustina, Maya; Siagian, Nilasari; Nurwandi, Andri
Mediation : Journal of Law Volume 3, Nomor 2, Juni 2024
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/mjol.v3i2.1853

Abstract

In the current era of globalization, the continuous development of information and communication technology has resulted in many changes in various sectors. Ease of access to information for various communities has changed the way they interact indirectly. Starting from communication to business transactions and work can be done efficiently without being constrained by distance. The advantage of doing business via the internet lies in the ability to expand marketing reach. In offline businesses, they are usually limited to certain areas in terms of marketing products or services. However, with the help of internet media, anyone can reach a wider global market. FStore.id is an online shop company in Sukaraja Village, Medan Maimun District, Medan City. Initially, this company focused on advertising promotions for fashion products and providing digital marketing services, relying on the marketing capabilities of the business owner. As time goes by, the company expands its business by purchasing products from suppliers on an ongoing basis. Then, the company formed a team and founded FStore.id as a step in developing this business. Finally, FStore.id invited the marketing team to collaborate with the investment system, and the cooperation agreement was regulated in a written agreement document. There are situations where capital owners should not be directly involved in running the company's operations. In practice, there is involvement of capital owners in business operational activities, even though it is not in accordance with the initial agreement in the cooperation agreement. The management is required to follow all instructions given by the investor, even though these are not included in the official agreement. If the manager does not comply with these instructions, the investor has the right to terminate the collaboration without approval. Collaboration between the FStore.id onlineshop business and the owner experienced problems, especially regarding unilateral changes to the contract and unilateral actions on the part of the investor so that the owner of the capital took an action which could be said to violate the agreement to maintain the stability of the company. The main objective of this research is to analyze elements of sharia economic law related to the implementation of syirkah contracts in the Fstore.id online business. This research method uses qualitative research, trying to understand the research object according to the facts in the field without engineering/manipulating the data. The author wants to see how the syirkah contract is applied to the Fstore.id online shop and evaluate its conformity with sharia principles using a combination of Sharia Economic Law and Positive Law.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Agustina, Maya; Yanti, Ira Dama; Sari, Ira Sartika
Jurnal Bisnis Digital Vol 4, No 1 (2024): Vol 4, No 1 (2024): Edisi Januari - Juni 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/bidig.v4i1.2169

Abstract

Penelitian ini dilakukan pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2020-2022, dengan tujuan untuk menguji pengaruh modal intelektual terhadap kinerja keuangan perusahaan. Penelitian ini termasuk penelitian kuantitatif dengan menggunakan sampel sebanyak 39 perusahaan. Sumber data yang digunakan adalah data sekunder, dengan Teknik analisis datanta menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa modal intelktual berpengaruh positif terhadap kinerja keuangan perusahaan BUMN, sehingga setiap peningkatan modal intelktual berpotensi menigkatkan kinerja keuangan perusahaan. Hal ini dikarenakan modal intelktual dapat menghasilkan nilai tambah (Value Added) yang mampu meningkatkan keunggulan bersaing atau keunggulan kompetitif bagi perusahaan berupa pengetahuan, pengalaman, kemampuan mengelola hubungan, pengelolaan teknologi dan informasi, ketrampilan dan profesionalitas yang dapat digunakan manajemen dalam upaya meningkatkan nilai untuk meraih keunggulan berkelanjutan dalam bersaing bagi perusahaan.