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All Journal Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum
Agusmadi Agusmadi
Universitas Abulyatama
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Informasi Managemen Dalam Pengelolaan Dana dan Pemberdayaan Masyarakat Gampong Marah Sutan Rangkuti; Marzuki Marzuki; Agusmadi Agusmadi
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 (171.911 KB) | DOI: 10.30601/humaniora.v3i1.240

Abstract

The purpose of this study was to describe the management of Gampong Fund Management Information in empowering the gampong community and to find out some of the possible and hindering influences in managing gampong funds. This study used descriptive qualitative method. This activity was carried out in Ulee Pata Village, Jaya Baru Subdistrict, Banda Aceh Regency, by conducting interviews and observations to obtain the necessary data and collect information relating to the management of gampong fund management information that had been interpreted. The results of this study indicate that the gampong fund management process carried out by the gampong government has not been completely transparent, the gampong community has not actively participated, and village government officials are more dominant in planning activities and the implementation of gampong funds from 3 hamlets has not been active and still struggling on infrastructure development. The management of village funds has not been aligned towards community empowerment in the context of giving birth to economic income sources, but is still very large for infrastructure development. Empowerment activities are prioritized for physical empowerment such as road construction, rental housing, opening new roads and multi-purpose buildings, while empowering non-physical is associated with minimal training for residents in need. The results of the study indicate that the supporting factors of village fund management in empowering the village community in Ulee Pata Village are support for policy / regulation, socialization, facilities, and infrastructure. The inhibiting factor is a lack of human resources and a lack of community participation in the village.
Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat Terhadap Efektifitas Pengelolaan Dana Desa Gema Syahriady; Marzuki Marzuki; Isthafan Najmi; Agusmadi Agusmadi
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023
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.v7i2.4525

Abstract

management of village funds in the village requires proper accountability, transparency and community participation. This study aims to examine the effect of accountability, transparency and community participation on the effectiveness of managing village funds. This research belongs to the category of quantitative research, the type of research used is associative. The population in this study were all heads of families in the village of Lambheu totaling 2079 families. While the research sample is100 people. The result shows that there are simultaneous influences of accountability, transparency and community participation on the effectiveness of managing village funds (Case Study of Gampong Lambheu, Darul Imarah District, Aceh Besar District). fcount value of 53.392 with a significant value of 0.001. The probability value (0.001) is less than 0.05. Partial testing also has an effect where tcount X1 > ttable (2.787> 1.986), tcount X2 > ttable (3.444> 1.986), and tcount X3 > ttable (3.099> 1.986). Meanwhile, the moderation test is known to strengthen the influence of the independent variables on the dependent variable. The R-square coefficient is 0.625, meaning 62.5%, the proportion of changes in village fund management can be explained by changes in the variables of accountability, transparency and community participation. From this study it can be seen that there is a simultaneous and partial influence. 
Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar di Bei Cut Delsie Hasrina; Agusmadi Agusmadi; Darnisah Darnisah
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023
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.v7i2.4359

Abstract

Every company have to prepare financial statements and these reports must be reported, but there are companies that report financial statements that are not on time, which causes some companies to not report audited financial statements. The purpose of this study was to examine the effect of company size, solvency,   profitability, and company age on audit delayThis research is a type of quantitative research with a quantitative descriptive approach. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study amounted to 39 companies. The sampling method in this study used a purposive sampling method. Methods of data analysis using descriptive statistical methods, classical assumption test, multiple linear regression test and hypothesis testing. The results of this study indicate that company size has a significant effect on audit delay. Solvability has no significant effect on Audit Delay. Company Profitability has a significant effect on Audit Delay. Company Age The company has a significant effect on Audit Delay. Company Size, Solvability, Profitability, Company Age simultaneously or jointly affect Audit Delay.
Co-Authors Cut Delsie Hasrina Darnisah Darnisah Gema Syahriady Isthafan Najmi Marah Sutan Rangkuti Marzuki