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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Manajemen & Keuangan Jurnal Manajemen Inovasi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akademi Akuntansi (JAA) Jurnal Bisnis Tani International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Transformasi Administrasi Innovative: Journal Of Social Science Research Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Nawadeepa: Jurnal Pengabdian Masyarakat
SOUFYAN, DARA ANGREKA
Universita Teuku Umar
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Factors Affecting Cash Holding in Indonesia Manufacturing Companies Dewi Maya Sari; Dara Angreka Soufyan; Ainul Ridha
Jurnal Manajemen dan Keuangan Vol 10 No 2 (2021): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v10i2.3915

Abstract

This study aims to analyze the effect of leverage, net working capital, and firm size on cash holding using panel data regression method based on data on the financial statements of manufacturing companies available on the Indonesia Stock Exchange from 2012 to 2014. Testing with the Chow test states that the data regression model the panel used is the common effect. The results of this study indicate that cash holding is positively influenced by leverage, net working capital, and firm size. The greater the leverage, net working capital, and company size will increase the availability of cash in the company.
VAICTM PERBANKAN TERINDEKS LQ45 DI BURSA EFEK INDONESIA DARA ANGREKA SOUFYAN
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 1 Nomor 1 Tahun 2017
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.671 KB) | DOI: 10.35308/akbis.v1i1.354

Abstract

Abstrak: Tujuan dari penelitian ini adalah untuk memperkirakan kinerja IC perbankan Indoesia dalam indeks LQ45 berdasarkan model VAICTM Pulic selama lima tahun 2012 sampai 2016. Dengan menggunakan laporan tahunan terutama laporan laba rugi dan neraca bank yang bersangkutan untuk tahun-tahun yang bersangkutan, digunakan untuk mendapatkan data yang dikeluarkan oleh Bursa Efek Indonesia (BEI). Studi ini mengkonfirmasikan peningkatan kinerja secara keseluruhan selama lima tahun 2012 sampai 2016, keseluruhan kinerja sektor perbankan pada indeks LQ45 adalah "pemain top" (skor VAICTM di atas 3,00).Kata kunci: VAICTM, Intellectual Capital, Bank, LQ45
Potensi Penerimaan Potential Loss Pajak Kendaraan Bermotor Plat Merah Pada SAMSAT Aceh Barat Yesi Tria Anjelina; Dara Angreka Soufyan; Awal Muhadir SR
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 6 Nomor 1 Tahun 2022
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v6i1.4359

Abstract

Badan Pengelolaan Keuangan Aceh atau disingkat BPKA adalah satuan perangkat kerja Aceh pada urusan pemerintahan atau fungsi penunjang urusan pemerintahan dan kekhususan Aceh dalam mengatur perekonomian provinsi Aceh. Sejalan dengan tujuan dan sasaran BPKA yaitu meningkatkan Pendapatan Asli Daerah (PAD) dan mewujudkan pembangunan kabupaten/kota di wilayah Aceh yang mandiri dan terintegrasi, BPKA senantiasa dituntut untuk memaksimalkan kemampuannya dalam menghimpun pajak daerah yang ada di provinsi Aceh. Provinsi Aceh terdapat 23 kabupaten/kota yang salah satunya adalah kabupaten Aceh Barat terdiri dari 12 kecamatan dan 322 desa. Potensi pertumbuhan rata-rata jumlah kendaraan bermotor di kabupaten Aceh Barat adalah sebesar 33% persentase tersebut berpeluang memberikan persentase kenaikan pada penerimaan PKB di kabupaten Aceh Barat. Jenis dan sumber data yang peneliti gunakan adalah data sekunder berupa data time series, teknik pengumpulan data dilakukan dengan dokumentasi, menggunakan Sampling Rumpun (Cluster Sampling) dan menggunakan metode analisis deskriptif. Hasil penelitian di dapati hasil tingkat realisasi penerimaan potential loss PKB adalah sebesar 52%, dengan Potensi penerimaan potential loss PKB sebesar Rp2.356.816.765, dan persentase taksiran potential loss PKB tahun 2019 sebesar 81% dan tahun 2020 sebesar 84%. Aceh Financial Management Agency or abbreviated as BPKA is an Aceh working instrument unit on Government affairs or functions of supporting government affairs and Aceh's specificity in regulating the economy of the Aceh province. In line with the goals and objectives of BPKA, namely increasing Regional Original Income (PAD) and realizing the development of districts/cities in the Aceh region that are independent and integrated, BPKA is always required to maximize its ability to collect local taxes in the province of Aceh. There are 23 districts/cities in Aceh province, one of which is West Aceh district consisting of 12 sub-districts and 322 villages. The potential growth of the average number of motorized vehicles in Aceh Barat district is 33%, this percentage has the opportunity to provide a percentage increase in PKB revenues in Aceh Barat district. The types and sources of data that researchers use are secondary data in the form of time series data, data collection techniques are carried out by documentation, using Cluster Sampling and using descriptive analysis methods. The results of the study found that the realization rate of potential loss of PKB was 52%, with P3L PKB of Rp2,356,816,765, and the percentage of estimated potential loss of PKB in 2019 was 81% and in 2020 was 84%.
VAICTM PERUSAHAAN PERTAMBANGAN TERINDEKS LQ45 DI BURSA EFEK INDONESIA DARA ANGREKA SOUFYAN
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 2 Nomor 1 Tahun 2018
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.647 KB) | DOI: 10.35308/akbis.v2i1.487

Abstract

Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis kinerja perusahaan melalui IC pada perusahaan pertambangan terindeks LQ45 dan terdaftar di Bursa Efek Indonesia (BEI). Pengukuran tersebut menggunakan model VAICTM selama 2012 sampai dengan 2016. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang disajikan pada website resmi BEI. Hasil penelitian ini menunjukkan ADRO dengan rata-rata nilai VAICTM sebesar 2,50 mendapatkan peringkat good performance sedangkan PTBA mendapatkan peringkat bad performance dengan nilai VAICTM sebesar -1,00. Hasil perigkat tersebut merupakan rumusan dari Business Performance Index (BPI).Kata kunci: VAICTM, Intellectual Capital, Pertambangan, LQ45
VAICTM PT. Astra Agro Lestari Tbk Dara Angreka Soufyan; Yoga Nugroho; Devi Agustia; Cici Darmayanti; Said Mahdani; Thamitha Intassar Husen; Asraldi Barus
Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akbis Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i1.3097

Abstract

The purpose of this study is to analyze the performance of the company through IC at the company PT. Agro Astra Lestari Tbk. This measurement uses the VAICTM model from 2017 to 2019. The data used in this study are secondary data in the form of financial reports which are presented on the official IDX website. The results of this study indicate that VAIC ™. Is increasing every year (2017-2019) and has succeeded in increasing the ability of BPI to become top perfomers based on BPI 
ANALISIS PERAN BANK PERKREDITAN RAKYAT SYARIAH (BPRS) TERHADAP PENINGKATAN KINERJA UMKM (STUDI PADA PT. BPRS BAITURRAHMAN) Rina Maulina; Dara Angreka Soufyan; Linda Rahmazaniati; Sari Maulida Vonna; Ika Rahmadani
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 4 NOMOR 2 TAHUN 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i2.3174

Abstract

Tidak bisa dipungkiri, usaha Mikro, Kecil dan Menengah (UMKM) di Indonesia merupakan salah satu penggerak utama perekonomian. Maka tak heran jika sektor UMKM terganggu maka ekonomi nasional juga terganggu. Pemberdayaan UMKM bisa menjadi salah satu jawaban untuk memeratakan tidak hanya pertumbuhan ekonomi tetapi juga pusat-pusat perputaran uang yang baru. Penelitian ini membahas tentang peran BPRS Baiturrahman dalam peningkatan kinerja UMKM melalui produk pembiayaannya. Penelitian ini adalah penelitian lapangan dengan desain penelitian kualitatif, pengumpulan data menggunakan teknik studi literatur, wawancara dan dokumentasi. Berdasarkan hasil penelitian, dapat disimpulkan bahwa, BPRS Baiturrahman telah banyak memberikan  kontribusi / kemudahan kepada para nasabah untuk mendapatkan modal kerja, investasi dan konsumtif dengan menerapkan sistem murabahah (jual beli). Dengan demikian nasabah merasa puas terhadap layanan yang diberikan oleh BPRS Baiturrahman dalam upaya peningkatan kinerja UMKM di Kecamatan Darul Imarah, Kabupaten Aceh Besar. Kata kunci: Peran BPRS, Peningkatan Kinerja, UMKM  It is undeniable that Micro, Small and Medium Enterprises (MSMEs) in Indonesia are one of the main drivers of the economy. So it is not surprising that if the MSME sector is disrupted, the national economy will also be disrupted. Empowering MSMEs can be one answer to equalizing not only economic growth but also new centers of circulation of money. This study discusses the role of BPRS Baiturrahman in improving the performance of MSMEs through its financing products. This research is a field research with a qualitative research design. Data collection uses observation, interview and documentation techniques. Based on the research results, it can be concluded that, BPRS Baiturrahman has contributed a lot to its customers to obtain working capital, investment and consumptive use by implementing the murabahah system (buying and selling). Thus, customers are satisfied with the services provided by BPRS Baiturrahman in an effort to improve the performance of MSMEs in Darul Imarah District, Aceh Besar District. Keywords: Role of BPRS, Performance Improvement, UMKM
RELATIONAL CAPITAL DI UTU Dara Angreka Soufyan; Yoga Nugroho
Jurnal Manajemen Inovasi Vol 9, No 2 (2018): Jurnal Manajemen Inovasi: Oktober 2018
Publisher : Departemen Manajemen, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.204 KB) | DOI: 10.24815/jmi.v9i2.12698

Abstract

One of the important things in managing the university is Relational capital (RC). That is the relationship between human capital and stakeholders. This study aims to identify intangible assets classified as RC components at UTU in 2017. Using qualitative methods and using 16 elements of replication of Ramirez and Gordillo's research, the result showed that elements of social responsibility are not identified in UTU. Meanwhile, 15 other elements were identified from amount of 16 RC elements used. RC elements that are perfectly identified are the relationships that UTU has with prestigious and quality institutions and social and cultural commitments.Key wordsRelational Capital, Intangible Assets, Intellectual Capital, University, UTU
Analisis Perbandingan Kinerja Keuangan Bank Aceh Sebelum dan Sesudah Konversi Syariah Budianto Budianto; Dara Angreka Soufyan
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.18124

Abstract

This study aims to compare the financial performance before and after the conversion from conventional to sharia systems at PT. Aceh Sharia Bank. Measurement of financial performance using the RGEC (Risk Profile, GCG, Earnings, Capital) method, where, Risk Profile is measured by the ratio of Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR), GCG is measured using a composite rating, Earnings using Return On Assets (ROA) and Return On Equity (ROE), while Capital is measured by the Capital Adequacy Ratio (CAR). The observations in this study used published financial statements for the three-year period before conversion (2013-2015) and three years after conversion (2016-2018). Testing the data analysis used the Paired Sample T-Test on a paired sample, while the data normality test used Shapiro-Wilk and Wilcoxon. Based on the results of analysis and testing, it is concluded that there are differences in financial performance before and after conversion as measured by the ratio of NPF and ROA. Meanwhile, the financial performance as measured by the ratio of FDR, ROE, CAR and GCG did not show significant differences.
PERBANDINGAN PENDAPATAN PETANI PADI SAWAH VARIETAS PANDAN WANGI DAN ANGKE MENGGUNAKAN METODE SYSTEM OF RICE INTENSIFICATION (SRI) DI DESA LUTHU LAMWEU KECAMATAN SUKA MAKMUR KABUPATEN ACEH BESAR Dara Angreka Soufyan
Jurnal Bisnis Tani Vol 2, No 1 (2016): Jurnal Bisnis Tani April 2016
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.653 KB) | DOI: 10.35308/jbt.v2i1.537

Abstract

Globally, rice is one of the most food crops for human cosumption. For livestock feed, rice production needs to be increased. In order to increase grain yield, productivity SRI is one of the other intensif achievement. The purpose of this study is to compare the revenue of Farmer who is using Pandan Wangi and Angkevarietie in LuthuLamweu village, SukaMakmur sub-distict, Aceh Besar. The population were 23 farmers which is 9 farmers ofPandan Wangi and 14 farmers of Angke. This study is using T-test for testing the hypothesis. The result for the T-test= 9.148 is higher than T-table and the average income for farmers ofPandan Wangi is Rp 835.316,- and minus Rp392.029,-farmers of Angke
FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI PETERNAK TELUR ITIK ASIN DI KABUPATEN NAGAN RAYA Dara Angreka Soufyan; Yoga Nugroho; Mayhilda Nitami
Jurnal Bisnis Tani Vol 1, No 1 (2015): Jurnal Bisnis Tani Cetakan Pertama Desember 2015
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.511 KB) | DOI: 10.35308/jbt.v1i1.582

Abstract

Pengembangan usaha pengolahan telur itik asin tidak hanya ditentukan dengan adanya daya dukung fisik alam. Faktor penting yang lebih menentukan adalah peternak itu sendiri melalui motivasi yang dimilikinya. Dibutuhkan dorongan untuk melakukan usaha yang optimal merupakan modal terpenting di samping kebiasaan bekerja  dalam memproduksi telur itik asin. Tujuan peneilitian ini menganalisis tingkat motivasi peternak dalam menghasilkan telur itik asin dan melihat faktor internal dan eksternal yang mempengaruhi motivasi peternak dalam mengembangkan usaha telur itik asin. Populasi dalam penelitian ini berjumlah 4.888 peternak telur itik asin yang berasal dari 11 desa. Secara umum motivasi peternak dalam usaha telur itik asin dikategorikan tinggi. Peternak merasa usaha ini mampu mendukung hubungan sosial mereka dan bisa dikembangkan sebagai usaha keluarga. Faktor internal dan ekternal tidak mempengaruhi motivasi peternak telur itik asin. 
Co-Authors ., Masyitah Abrar Amri Agustia, Devi Ainul Ridha Albet, Albet Aliah, Nurul Armanusa, Armanusa Asraldi Barus Aulia Putri, Cut Widy Awal Muhadir SR Budianto Budianto Cici Darmayanti Devi Agustia Dewi Maya Sari Dewi Maya Sari Ginanti, Ginanti Hendra Pratama Ika Rahmadani Ikhwal, Muhammad Irdayani Kasim, Iwan Pelita Lilis Marlina Linda Rahmazaniati Maifianti, Khori Suci Mardiana Mardiana Mayhilda Nitami Muhammad Ikhwal Muhyiddin, Didi Mustafira, Mustafira Nugroho, Yoga Putri , Cut Widy Aulia Putri, Cut Widy Aulia Rahmat Hidayat Rasyidah Rimal Mahdani Rina Maulina Ringo, Liston Siringo Risnafitri, Hafizhah Rozika, Donni Said Mahdani Sari Maulida Vonna Syilfina, Dinda Audri Thamitha Intassar Husen Wahyuni, Diah Tri Yesi Tria Anjelina