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Muhammad Arifai
Politeknik Negeri Lhokseumawe
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Sistem Pemungutan, Administrasi dan Perilaku terhadap Peluang Korupsi Pajak Arifai, Muhammad
PASAI Vol 7, No 2 (2013)
Publisher : Universitas Malikussaleh

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Abstract

The purpose of this study is to investigate whether positive or negative relationship between tax collection systems, tax administration and cultural or behavioral with corruption types opportunity on income tax in Indonesia. This study found mixed results, the lower tax collection system significant with the higher internal corruption opportunity. Similarly, the lower culture is positively relationship with the higher external corruption opportunity. However, low tax administration is not significant with higher internal corruption type based on linier regression model. This study has divided type of corruption into internal and external factors. It is suggest that although tax administration is not significant with level of corruption but this factor is important to ensure high quality of DJP services in Indonesia. The findings also show systemic culture in viewing corruption practices in Indonesia. Results also suggest self assessment system can play important role to effective monitoring and responsible to calculate and reported individual income tax.
ORGANIZATIONAL CAPACITY AND FINANCIAL MANAGEMENT PERFORMANCE OF LOCAL GOVERNMENT Arifai, Muhammad; Mustaqim, T.; Hasan, Diana
JURNAL KEBANGSAAN Vol 4, No 7 (2015): JURNAL KEBANGSAAN
Publisher : JURNAL KEBANGSAAN

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Abstract

This study investigates the relationship between organizational capacities and financial implementation performance on Local Government. This study addresses the question of whether organizational capacities as measured by financial literacy, dynamic capability, strategic planning, goal orientation, budget allocation, and control and monitor impact directly on financial implementation performance. Using the data from North of Aceh and Lhokseumawe City, therefore, the results shown four variables are significant impact while two variables are not significant. Based on results suggested both Local Governments i.e., North of Aceh and Lhokseumawe city have generated similar focus on four factors and significantly impact to financial performance. However, two others variables such as DinCap and StratPlan are not significant. In the environment uncertainty, DinCap and StatPlan are appropriate tools to recombine functional competence of the organization particularly in financial implementation stage. The result implies empirically shown both Local Governments failed to obtain WTP opinion and it may because weak of associate of Dincap and StratPlan operation with rapid change of the environment. Keywords:  organizational capacities, financial management performance.
Pengaruh Disiplin Dan Budaya Kerja Terhadap Kinerja Guru Dan Pegawai Pada Smp Negeri 2 Sengkang Kabupaten Wajo Fakhruddin, Fakhruddin; Najmiah, Najmiah; Arifai, Muhammad; Hasmawati, Hasmawati; Nurjannah, Nurjannah
Jurnal Sinar Manajemen Vol 7, No 2 (2020): Jurnal Sinar Manajemen
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v7i2.1234

Abstract

Analisis terhadap hasil penelitian menyatakanbaik secara bersama-sama disiplin guru dan pegawai pada SMP Negeri 2 Sengkang terbukti.Dari hasil perhitungan yang diperoleh dengan menggunakan analisis model regresi, diperoleh F-hitung sebesar 4,652 > F-tabel sebesar 3,327 dengan tingkat probablilitas 0,018 (signifikan), dengan nilai probabilitas jauh lebih kecil dan 0,05. Variabel disiplin berpengaruh positif dan signifikan terhadap kinerja guru dan pegawai pada SMP Negeri 2 SengkangKabupatenWajo. Hal ini terbukti dari hasil uji t memperoleh nilai t-hitung sebesar 2,420 > t-tabel sebesar 2,037 diterima dengan taraf signifikansi 5% (0,050>0,05). Artinya semakin meningkat disiplinyang dijalankan, maka kinerja guru dan pegawai akan meningkat demikian pun sebaliknya. Variabel budaya kerja berpengaruh positif dan signifikan terhadap kinerja guru dan pegawai pada SMP Negeri 2 Sengkang KabupatenWajo. Hal ini tidak terbukti dari hasil uji t memperoleh nilai t-hitung sebesar 3,045 > t-tabel sebesar 2,037 diterima dengan taraf signifikan 5% (0,005<0,05). Artinya semakin baik budaya kerja, maka kinerja guru dan pegawai akan semakin meningkat.
Application of STAD Cooperative Learning Model with Authentic Assessment of Increasing Knowledge Competencies and Competencies of Social Attitudes of Students at SMPN 40 Makassar Hasmawati, Hasmawati; Fakhruddin, Fakhruddin; Arifai, Muhammad; Najmiah, Najmiah; Nurjannah, Nurjannah
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol 2, No 1 (2020): January
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/ijhess.v2i1.1246

Abstract

The national education exam above explains that Indonesia's implementation of education is directed at preparing quality human resources, namely obedience to religious teachings, healthy body and soul, knowledgeable, independent, creative, and responsible. This study aimed to obtain, analyze, interpret, and describe/describe the data regarding the level of knowledge competence and social attitude competence of class VIII students of SMPN 40 Makassar through the application of the STAD cooperative learning model with authentic assessment. The research design used was a quasi-experimental design with a nonequivalent control group design in which neither the experimental group nor the control group was chosen randomly. This study's results are the competence of knowledge through the application of conventional learning models for students of class VIIIISMP Negeri 40 Makassar in the excellent category with an average score of 75.6364. The level of knowledge competence through applying the STAD cooperative learning model with authentic assessment for class VIIISMP Negeri 40 Makassar students is in the excellent category, with an average score of 82.3030. The competency level of social attitudes through applying conventional learning models for class VIIISMP Negeri 40 Makassar students is in a suitable category, with an average score of 80.8083. The level of social competence through applying the standard cooperative learning model with authentic assessment for students of the 40 State Viiismp class in Makassar is in the outstanding category with an average of 90.7647. There is a significant effect of applying the standard cooperative learning model with an authentic assessment of students' knowledge competence in class VII SMP Negeri 40 Makassar. There is a significant effect of applying the standard cooperative learning model with an authentic assessment of the competence of students' social attitudes in class VII SMP Negeri 40 Makassar.
Improving the Quality of Student Learning at SMP Negeri 1 Pammana, Wajo Regency in Pai Subjects through the Application of Cooperative Learning Type Card Sort Nurjannah, Nurjannah; Arifai, Muhammad; Mustaking, Mustaking; Najmiah, Najmiah; Hamdi, Hamdi
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol 2, No 2 (2020): April
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/ijhess.v2i2.1256

Abstract

The school level's learning conditions in general and especially at SMP Negeri 1 Pammana are still coloured by the emphasis on the aspect of knowledge, and there is still little that refers to the involvement of students in the learning process itself. As a result, students get the learning result score is still below the average of 60.00. This research is a Classroom Action Research, which includes four stages of implementation, namely: planning, action/implementation, observation/evaluation, and reflection. This study consisted of two variables, namely: first, the free variable type card sort cooperative learning. Second, the dependent variable is the quality of knowledge of grade VIII students of SMP Negeri 1 Pammana. The results showed that the learning quality of Islamic religious education for VIII B grade students at SMP Negeri I Pammana in the 2007/2008 academic year had increased through the application of card sort type cooperative learning. Namely, the increase in student activity in the learning process, indicated by student learning outcomes with an average value of 60.70 in the first cycle, increased to 70.70 in the second cycle.
Implementation of the "Acep Belajar" Program for Improving the Quality of Learning at SMPN 2 Tanasitolo, Tanasitolo District Arifai, Muhammad; Nurjannah, Nurjannah; Fakhruddin, Fakhruddin; Najmiah, Najmiah; Gunawan, Gunawan
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol 2, No 3 (2020): July
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/ijhess.v2i3.1267

Abstract

The report on the results of research on the activities and student achievement at SMP Negeri 2 Tanasitolo through the application of learning. "Research was conducted by students to help students who still experience learning problems, especially the lack of student interest in education. This study aims to determine the effect of implementing the Acep Belajar program on learning activities, creativity, student learning achievement and the effectiveness of classroom management. This research was carried out in class VIII B of SMPN 2 Tanasitolo from January to May 2019 which was divided into two cycles including the preparation (planning), implementation of the action, observation, evaluation, reflection, and revision of stories. Data analysis was carried out descriptively and presented in tabular form and the calculation of the percentage of results. The results of the research obtained from the first cycle, the average value of student learning outcomes was 60.70, while in the second cycle, it was 83.70. Students who get the highest score in the process I am 20% in cycle II to 40%. Thus there is an increase in student achievement compared to conventional cooperative methods which are only able to achieve the highest score, which is still below 20% or around 4%. Besides that, student learning activities in the discussion were below 12% after the second cycle increased to 16%. Furthermore, it was concluded that the implementation of the Acep learning program could significantly improve the quality of learning for class VIII B students of SMPN 2 Tanasitolo.
Hubungan Kausalitas Leverage, Return On Equity, Earning Per Share, Ukuran Perusahaan dengan Nilai Perusahaan pada Perusahaan Sektor Property, Real Estate and Building Construction yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Muhammad Nasir; Muhammad Arifai; Tasya Chairina
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 9, No 1 (2022): Periode April 2022
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v9i1.11081

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan kausalitas Leverage, Return On Equity, Earning Per Share, ukuran perusahaan dengan nilai perusahaan pada perusahaan sektor Property, Real Estate and Building Construction yang terdaftar di ISSI tahun 2011-2019. Penelitian ini menggunakan alat analisis panel Vector Autoregresive (VAR) untuk menganalisis hubungan kausalitas antar variabel secara keseluruhan. Hasil dari penelitian ini memperlihatkan hubungan kausalitas antara Return On Equity dengan nilai perusahaan (Tobin’s Q), nilai perusahaan (Tobin’s Q) dengan ukuran perusahaan, Debt to Equity Ratio dengan Return On Equity dan Return On Equity dengan Earning Per Share. Estimasi model Panel VAR diperoleh bahwa pada nilai perusahaan (Tobin’s Q) dipengaruhi oleh ROE-1 dan nilai Tobin’s Q-1. Debt to Equity Ratio (DER) dipengaruhi oleh nilai DER-1 dan ROE-1. Variabel Earning Per Share (EPS) dipengaruhi oleh ROE-1 dan dipengaruhi oleh EPS-1. Return On Equity (ROE) dipengaruhi oleh nilai Tobin’s Q-1, DER-1 dan ROE-1. Sementara ukuran perusahaan dipengaruhi oleh nilai Tobin’s Q-1. Temuan ini diharapkan menjadi pertimbangan terutama perusahaan yang bergerak pada sektor Property, Real Estate and Building Construction untuk meningkatkan kinerja keuangan melalui penggunaan biaya secara efektif dan efisien sehingga berdampak pada nilai perusahaan secara optimal.
Analisis Finansial Usaha Pabrik Pakan pada Cluster Udang Windu di Kota Lhokseumawe Muhammad Arifai; T Fakhrial Dani; Zuarni Zuarni; Mukhlis Mukhlis
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 1 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Tujuan dari usaha pakan ternak budidaya udang windu di Kluster Blang Mangat adalah untuk menyediakan kebutuhan petani tambak terhadap pakan yang berkualitas denga harga yang terjangkau. Analisa keuangan penting dilakukan untuk memperhitungkan keuntungan yang diperoleh dengan produksi pakan yang terjangkau dan berkualitas. Besarnya biaya pakan dalam usaha perikanan diperkirakan mencapai 70-80% dari total biaya produksi. Dengan meminimalisir biaya yang tidak efektif diharapkan usaha ini dapat memperoleh keuntungan yang kompetitif. Penelitian ini bersifat deskriptif yang mencoba menganalisis hasil berdasarkan data dilapangan. Dari evaluasi finansiil ekonomis yang dilakukan terhadap usaha pakan udang windu menunjukkan bahwa pembukaan pabrik pakan di kawasan Blang Mangat Kota Lhokseumawe sangat layak dilakukan yang dilihat dari tingkat Break Even Point (BEP) dalam jangka waktu 5 tahun 9 bulan. Pengembangan pabrik pakan menjadi kunci utama meningkatkan produksi udang windu di Kota Lhokseumawe dan sekitarnya. Banyaknya produsen yang mengontrol industri pakan memerlukan peran pemerintah untuk dapat membuka akses ke industri pakan yang lebih terjangkau dari segi harga dan kualitas pakan yang mendukung. Investasi dalam industri pakan mampu menjadi pioneer bagi investor lain untuk dapat berperan dalam pertumbuhan ekonomi di Aceh khususnya di kota Lhokseumawe.
ANALISIS USAHA IKAN OLAHAN PADA KELOMPOK PERAJIN DI KAWASAN PUSONG KOTA LHOKSEUMAWE Muhammad Arifai; Said Herry Syafrijal; Teuku Mustaqim
Ekonis: Jurnal Ekonomi dan Bisnis Vol 15, No 1 (2016): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.276 KB) | DOI: 10.30811/.v15i1.250

Abstract

The purpose of this study is to investigate feasibility of fish processed by craftsmen in Pusong district,of Lhokseumawe City. Based on the results, an average value of fish production received by thecraftsmen on fish processing are Rp. 50,400,000.00 permonth, while production cost of fishingprocessing has issued of Rp. 42,554,504.17. It means that they have created a profit of production,approximately Rp. 7,845,495.83 for one production process. Based on benefit and cost ratiosapproach, the value return of the acquisition cost ratio is highlighted 1.18; meaning that any addedcosts of processed fish production will increase profitability for the craftsmen of 1.84. According toother results analysis, the business of craftsmen in Pusong Baru is quite profitable to run. Craftsmenenjoyed the added value of processed fish business is also quite large at Rp 1806.50/kg. Financially,the business development of fish processing is feasible. It can be seen from NPV 0 is Rp.81,855,887, NBCR 1, 2.58, IRR = 54.99% greater than the prevailing interest rates at 15% andBEP occurs at the age of 4 years and 8 months, 22 days. However, the developing of other types offish processing is needed. It could be done by involvement of other parties in term of craftsmenempowerment to encourage of traditional home industry scale to be a modern home industry scale.Finally, the value added might be enhanced by craftsmen through products diversification.Kata kunci: Craftsmen of fish processed, feasibility of fish processed, fish production, production.
ANALISIS PENERAPAN PENYAJIAN LAPORAN KEUANGAN ZAKAT BERDASARKAN PSAK 109 (Studi Kasus Baitul Mal Aceh Utara Dan Baitul Mal Lhokseumawe) Zulkarnaini Zulkarnaini; Muhammad Arifai; M. Nasir; Marjuliati Harahap
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 1 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i1.3813

Abstract

This research is entitled Analysis of Application of Zakat Financial Statement Presentation Based on Statement of Financial Accounting Standards 109 (Case Study of Baitul Mal Aceh Utara and Baitul Mal Lhokseumawe). This study aims to determine whether the financial statements are in accordance with zakat accounting reporting, namely recognition, measurement, presentation/reporting, and disclosure at Baitul Mal Aceh Utara and Baitul Mal Lhokseumawe. This research is located at Jl. New Ocean No. 53, Kampung Jawa, Banda Sakti, Lhokseumawe City, Aceh. And at the Lhokseumawe City Islamic Center Complex. The method used in this research is descriptive quantitative research method. Data analysis was carried out in this study using confirmatory factor analysis with data collection techniques in this study, namely by using interviews, questionnaires, literature studies. The population in this study is the target population with the number of respondents as many as 60 (sixty) people (30 (thirty) people at Biatul Mal Aceh Utara and 30 (thirty) people at Baitul Mal Lhokseumawe). The results of this study indicate that the recognition of the Statement of Financial Accounting Standards 109 on zakat accounting reporting at Baitul Mal Aceh Utara and Baitul Mal Lhokseumawe has been implemented properly. Keywords : Financial Accounting Report, Baitul Mal, Statement of Financial Accounting Standards 109
Co-Authors AA Sudharmawan, AA Abdi, Musta’inul Arhami, Muhammad Dani, Teuku Fakhrial Darwanis Darwanis Diana Diana Diana Diana Diana Hasan Dwi Melvinasvita Fahria Nadiryati Sadimantara Faisal Faisal Fakhruddin Fakhruddin Gunawan Gunawan Hamdi Hamdi Heru Fahlevi, Heru Hery Widijanto Julia Alfianti Kheriah Lakharis Inuzula Laksono Trisnantoro M. Nasir Mariana Mariana Mariana Mariana Marjuliati Harahap Meilvinasvita, Dwi Miftahul Jannah Mirna Indriani Muhammad Nasir Mukhlis Mukhlis Mukhlisul Muzahid Mustaking, Mustaking Najmiah, Najmiah Nurjannah Nurjannah Reynold Herwinsyah Rizqillah, Rizqillah Said Herry Syafrijal Surni T Fakhrial Dani T. Mustaqim Tasya Chairina Teuku Mustaqim Yeni Irawan Yolanda, Dewi Zuarni Zuarni Zulfikar Zulkarnaini