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Pengaruh Akuntabilitas dan Transparansi Lembaga Zakat Terhadap Tingkat Kepercayaan Muzakki Dalam Membayar Zakat Di Baitul Mal Kota Banda Aceh Cut Delsie Hasrina; Yusri Yusri; Dwi Rianda Agusti Sy Sy
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 2, No 1 (2018): April 2018
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1031.486 KB) | DOI: 10.30601/humaniora.v2i1.48

Abstract

To increase the potential of zakat at Baitul Mal Kota Banda Aceh then transparency should be prioritized in all aspects. This is important because if it increases then the level of trust muzakki also increased so that will create the desire to pay zakat. This research using purposive sampling method. The data used in the form of primary data by using questionnaires to 50 respondents from 492  muzakki at Baitul Mal Kota Banda Aceh. The methot of data processing is multiple regression SPSS 20.00 for windows program. The results of this study indicate that the variable accountability (X1) has a significant effect on the level of trust muzakki (Y), which is equal to 0.011. The result can be proved by ttest> ttable (2.732> 1.694). The variable transparency of zakatt institutions (X2) has no significant effect on the level of trust muzakki (Y), which is equal to 0.113. This can be proved by ttest <ttabel (1.633 <1.694) with significant <0.05. Furthermore, simultaneously the variable of accountability (X1) and zakat institution transparency (X2) have an effect on muzakki level trustl (Y), it is because Ftest> Ftable (16.414> 3.46).
Efektivitas Penerapan Pengendalian Internal Kontrol Terhadap Pendapatan Asli Daerah Kabupaten Nagan Raya Yusri Yusri; Cut Delsie Hasrina
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 2, No 2 (2018): Oktober 2018
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.84 KB) | DOI: 10.30601/humaniora.v2i2.62

Abstract

Internal control is important thing  in running a system both in government and private sector. This study  was using  primary data from the  interviews with employees of the Regional Financial and Asset Management Agency (BPKAD) office in Nagan Raya District. The analysis method used was descriptive analysis method by describing the findings obtained from the study. The results of this study indicated that the application of an internal control system for the aquisition of Regional Revenue of Nagan Raya District was sufficient because sufficient segregation of duties has been carried out, the forms used in tax payments have contained reliable information, responsibilities given and documents related to local tax revenues clear and coordinated.
Analisa Rasio Efektivitas, Rasio Efisiensi dan Rasio Kemandirian Keuangan Daerah Terhadap Anggaran Pendapatan Dan Belanja Daerah (APBD) Cut Delsie Hasrina
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 3, No 2 (2019): Oktober 2019
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.316 KB) | DOI: 10.30601/humaniora.v3i2.345

Abstract

Analysis of financial ratios to Regional Revenue and Expenditure Budget (APBD) is one of the parameters in measuring the performance of regional financial management. Financial performance analysis uses the calculation of the ratio of effectiveness, efficiency and independence of regional finances. This research aims to measure the financial performance of  Banda Aceh City Local Government during the fiscal year of 2014 to 2018. The research type is descriptive using the ratio analysis method. The results showed that the effectiveness ratio was categorized as effective against the APBD, and the efficiency ratio was categorized as less efficient towards the APBD. The independence ratio of regional financial management is still low.
Analisa Pengaruh Faktor-Faktor Yang Menyebabkan Nasabah Perbankan Konvensional Beralih Ke Perbankan Syariah Cut Delsie Hasrina; Lukman T.Ibrahim; Sarah Amelia Br Ginting
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 5, No 1 (2021): April 2021
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.v5i1.1860

Abstract

This study aims to analyze and empirically prove the influence religiosity, knowledge, level of service, margin level on the behavior of conventional banking customers who switch to sharia banking. The subjects of this study are sharia bank customers who switch from conventional banking to sharia banking. The object of this study is the number of bank sharia in Banda Aceh. The sample of this study are 170 respondents were selected using purposive sampling method. The analysis used in this study is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done, it is obtained that religiosity and knowledge do not affect the behavior of conventional banking customers to switch to sharia banking. Meanwhile, the company's services and margin levels proved to have a positive and significant effect.
PENGARUH PEMERIKSAAN DAN PELAKSANAAN SELF ASSESMENT SYSTEM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BANDA ACEH Cut Delsie Hasrina; Yusri Yusri; Nona Maulina
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 1 (2017): April 2017
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (940.345 KB) | DOI: 10.30601/humaniora.v1i1.36

Abstract

The purpose of this research is to determine the effect of examination and implementation of self assessment system on the level of compliance with corporate tax payers registered in Taxes Service Office (KPP) Pratama Banda Aceh. The used data is in form of primary data by giving the questionnaire to the taxpayers. The sampling technique is random sampling. The sample of this study is 100 respondents, from 100 respondents, there are not all questionnaires did not return because there were 9 questionnaires were not returned, 7 questionnaires were incomplete and therefore unusable. The results showed that, inspection and implementation of self assessment system significantly influence taxpayer compliance rate on KPP Banda Aceh by testing simultaneously with the value of Fscore> Ftable and the value of Tscore> Ttable.
Pengaruh Quick Ratio, Inventory Turnover dan Net Profit Margin Terhadap Pertumbuhan Laba (Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2013-2018) Yusri Yusri; Cut Delsie Hasrina; Vivin Windayati
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 2 (2020): Oktober 2020
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.v4i2.1355

Abstract

This research aims to determine the effect of quick ratio, inventory turnover and net profit margin on profit growth in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2018.Quick ratio offset by inventory turnover and net profit margin is expected to increase profit growth. The population in this study is a food and beverage subsector manufacturing company listed on the Indonesia Stock Exchange for the period 2013-2018. The selection of samples using purposive sampling techniques, the number of companies sampled in this study is as many as 13 companies. The data collection technique used in this study is a method of documenting studies by obtaining data in the form of annual reports of companies. The data analysis used is a resumed deskrifative analysis of classic assumption tests that include normality tests, heterogeneticity tests, multicholinerity tests and autocorcord tests. Hypothetical testing in this study used multiple regression analyst techniques. Based on the results of the study shows that: 1)quick ratio partially does not have a significant effect on profit growth with sig-t 0.152. 2) inventory turnover has no significant effect on profit growth with sig-t 0.643. 3) net profit margin partially affects profit growth with a sig-t value of 0.000. 4) quick ratio, inventory turnover and net profit margin simultaneously have a significant effect on profit growth with a sig-f value of 0.000.
Pengaruh Kebijakan Pertanggungjawaban Akuntansi Sektor Publik dan Efektivitas Alokasi Dana Gampong (ADG) Terhadap Pembangunan Fisik Arjuli Arjuli; Cut Delsie Hasrina; Yusri Yusri
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 3, No 1 (2019): April 2019
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.593 KB) | DOI: 10.30601/humaniora.v3i1.238

Abstract

This aim of this research is to study the policies effect of public sector accounting accountability and the effectiveness of Alokasi Dana Gampong (ADG) on physical development in Aie Village, Simeulue. The object of this research is the ADG in  Aie Village, Simeulue. This research is a descriptive research. The data used are primary data, namely data derived from interviews with village officials and the community. Secondary data is also used from this study, namely data originating from literature. The results of this research shown that the accountability of ADG reports is in accordance with the principles of public accounting, and has implemented a good transparency and accountability. In addition, the ADG of Aie Village, Simeulue was also effective eventhough the planning stage was not good enough.
Pengaruh Lingkungan Kerja, Penempatan Kerja dan Beban Kerja terhadap Kepuasan Kerja Operator Gardu Induk pada PT PLN (Persero) Unit Pelaksana Transmisi Banda Aceh Provinsi Aceh Rahmat Adriansyah; Lukman T. Ibrahim; Cut Delsie Hasrina
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 5, No 2 (2021): Oktober 2021
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.v5i2.2439

Abstract

This study aims to determine how the influence of work environment, work placement and workload on job satisfaction of substation operators at PT. PLN (Persero) Unit of Aceh province. The data analysis technique used is multiple linear regression. Based on the results of this study shows that partially and simultaneously have an effect on job satisfaction of substation operators. Then in this study obtained multiple linear regression equation which can be interpreted that a constant value of 6,878 shows a positive value if the variables of work environment, work placement and workload are considered constant or equal to zero, then the job satisfaction of substation operators at PT. PLN (Persero) Unit of Banda Aceh province of Aceh was 6,878. Then for the work environment variable (X1) produces a regression coefficient of 0.646 (65%) and a positive sign, the value means that if the work environment variable increases, it will also increase the job satisfaction variable by 65%. For the job placement variable produces a regression coefficient of 0.401 (40%) and a positive sign, the value means that if the job placement variable increases, it will also increase the job satisfaction variable by 40%. While the workload variable produces a regression coefficient of -0.208 (21%) and is marked negative, the value means that if the workload variable decreases, it will increase the job satisfaction variable by 21% and vice versa
Penerapan Model Pembelajaran Investigasi Kelompok Bebantuan SPSS Untuk Meningkatkan Hasil Belajar Biostatistik Mahasiswa PSIK Riki Musriandi; Cut Delsie Hasrina
Jurnal Dedikasi Pendidikan Vol 3, No 1 (2019): Januari 2019
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

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

Abstract

This study aims to describe the learning outcomes of Biostatistics of Nursing Students Abulyatama University by applying group investigation learning model assisted by the SPPS. This research is an experimental research with a quasi-experimental approach or better known as a quasi-experiment. The subject of this research is the Nursing Students of Abulyatama University Academic Year 2017/2018. Whereas the sample in this study are the Nursing students who took Biostatistics in the Even Semester of Academic Year 2017/2018. The obtained results showed that the average learning outcomes of the Nursing students before getting treatment was still very low. While the average score of Biostatistics of the Nursing students are quite good after applying Group Investigation Learning model assisted by SPSS. As for improvement of Biostatistics’ learning outcome of the Nursing students with the application Group Investigation Leaning Model assisted by SPSS is very significant. The application of the Group Investigation Leaning Model assisted by SPPS received a good response from the students of Nursing of Abulyatama University.
ANALISA VARIABEL FINANCING TO ASET RATIO, RATE OF RETURN TO FINANCING RATIO DAN FINANCING TO DEPOSIT RATIO TERHADAP KEPUTUSAN PEMBIAYAAN MURABAHAH PADA PT. BANK ACEH SYARIAH Cut Delsie Hasrina; Azlim Azlim; Yusri Yusri
Ekonis: Jurnal Ekonomi dan Bisnis Vol 21, No 2 (2019): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.963 KB) | DOI: 10.30811/ekonis.v21i2.1556

Abstract

PT. Bank Syariah Aceh that converted into sharia bank since 19 September 2016 is the largest sharia bank in Aceh Province. The purpose of this research was to determine the effect of financing to asset ratio (FAR), rate of return on financing ratio (RFR) and financing to deposit ratio (FDR) both simultaneously and partially on murabahah financing decisions at PT. Bank Aceh Syariah. The object of this research was FAR, RFR and FDR both simultaneously and partially on murabahah financing decisions. The period of observation started from September 2016 to June 2018. The data for this research are secondary data and data analysis using multiple linear regression. This research is a census research so that significant testing is not carried out on the value of the regression coefficient obtained. The results showed that simultaneous testing on financing to asset ratio (FAR), rate of return on financing ratio (RFR) and financing to deposit ratio (FDR) had an effect on murabahah financing decisions. Furthermore, partially testing on all factors of financing to asset ratio (FAR), rate of return on financing ratio (RFR) and financing to deposit ratio (FDR) affected on the murabahah financing decision. Keywords: financing to asset ratio, rate of return on financing ratio, financing to deposit ratio, murabahah financing