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KAJIAN USAHATANI JAGUNG DI DESA PASI MALI KECAMATAN WOYLA BARAT KABUPATEN ACEH BARAT Devi Agustia; Dara Angreka Soufyan
Jurnal Bisnis Tani Vol 5, No 2 (2019): Jurnal Bisnis Tani Desember 2019
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbt.v5i2.1717

One of the food commodities that has prospect to developed in order to meet the need of domestic and international markerts is corn. Corn has prospect if it is managed intensive, where corn is a food crop whose use is relatively broad, namely for the food, chemical and feed industries. The corn farming activities carried out by the respondent farmer are stiil small scale, the purpose of the aims study to examine the characteristics of farming and pattern in the village of Pasi Mali in particular is the characteristics of farming identify farming and income of corn farming. The analysis used is descriptive and quantitative. Quantitative analysis to calculate farm income with cost a cost structure approach. The analysis result that corn farming is feasible to cultivated.

Analysis of Factors Influencing the Managerial Performance of Regional Works Units SKPD) of Banda Aceh City Government Dewi Maya Sari; Muhammad Ikhwal; Dara Angreka Soufyan
Jurnal Transformasi Administrasi Vol 13 No 01 (2023): JURNAL TRANSFORMASI ADMINISTRASI
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v13i01.245

This study aims to investigate how managerial performance at SKPD Banda Aceh City Goverment is influenced by management control system, public accountability, and clarity of budget targets. The 44 SKPDs in Banda Aceh City, which included organizations, institutions, and offices, made up the study's population. The Head of Service, Head of Finance, Finance Staff, and Secretaries from each SKPD participated in this survey as respondents. There were as many as 176 surveys distributed. There were 152 questionnaires that were returned. A number of linear regressions were used to analyze the data. The study's findings demonstrate that clear budget targets, management control systems, and public accountability all significantly and positively affect managerial performance at SKPD Kota Banda Aceh.

RASIO KEUANGAN DAN FINANCIAL DISTRESS PADA PERUSAHAAN AGRIKULTURYANG TERDAFTAR DI BURSA EFEK INDONESIA Ginanti, Ginanti; Soufyan, Dara Angreka
Jurnal Akuntansi Muhammadiyah (JAM) Vol 1, No 1 (2024): Vol 14, No 1 (2024): Edisi Januari-Juni 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v1i1.2120

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadapkondisi financial distress. Rasio yang digunakan adalah likuditas yangdiproxykan dengan current ratio dan profitabilitas diproxykan dengan return on asset). Penelititan ini dilakukan pada perusahaan Agrikultur yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Metode dalam penelitian in adalah purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 22 perusahaan dan selama 4 periode dengan total data 84 data sampel. Pengukuran financial distress dalam penelitian ini menggunakan metode model Z-Score yaitu penentuan score dari hasil perhitungan standar akun-akun keuangan yang memungkinkan mengalami kebangkrutan Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dan diuji menggunakan aplikasi IBM SPSS vers 24. Berdasarkan hasil perhitungan dan analisis data, dapat disimpulkan bahwa Profitabilitas dan Current Ratio berpengaruh terhadap financial distress dengan tingkat signifikan 0,05 (5%).Kata Kunci: Financial Distress; Likuiditas; Profitabiltas.

EFEK EFISIENSI ASET DALAM MENINGKATKAN MARKET VALUE Rahmazaniati, Linda; Vonna, Sari Maulida; Maulina, Rina; Rahmadani, Ika; Soufyan, Dara Angreka
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i2.4344

Abstrak: Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap market value. Populasi pada penelitian ini adalah perusahaan agrikultur yang terdaftar di BEI selama 3 tahun (2018-2020). Pemilihan sampel dengan menggunakan metode purposive sampling, dan diperoleh sebanyak 14 perusahaan. Data di proses dengan menggunakan balanced panel data. Metode analisis yang digunakan pada penelitian ini adalah regresi linear. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap market value. Kata kunci: Market Value, Profitabilitas

Analysis of Factors Influencing the Managerial Performance of Regional Works Units SKPD) of Banda Aceh City Government Sari, Dewi Maya; Ikhwal, Muhammad; Soufyan, Dara Angreka
Jurnal Transformasi Administrasi Vol 13 No 01 (2023): JURNAL TRANSFORMASI ADMINISTRASI
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v13i01.245

This study aims to investigate how managerial performance at SKPD Banda Aceh City Goverment is influenced by management control system, public accountability, and clarity of budget targets. The 44 SKPDs in Banda Aceh City, which included organizations, institutions, and offices, made up the study's population. The Head of Service, Head of Finance, Finance Staff, and Secretaries from each SKPD participated in this survey as respondents. There were as many as 176 surveys distributed. There were 152 questionnaires that were returned. A number of linear regressions were used to analyze the data. The study's findings demonstrate that clear budget targets, management control systems, and public accountability all significantly and positively affect managerial performance at SKPD Kota Banda Aceh.

Kualitas Laporan Keuangan Pemerintah: Cerminan Pertumbuhan Ekonomi Dan Tata Kelola Yang Baik Rasyidah; Soufyan, Dara Angreka; Mahdani, Rimal; Wahyuni, Diah Tri; Irdayani; Kasim, Iwan Pelita
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v2i4.231

This study examines the impact of Gross Domestic Product (GDP) and the Corruption Perception Index (CPI) on the quality of local government financial reports in Indonesia. The results of the multiple linear regression indicate that GDP exerts a positive and significant influence on the quality of financial reporting. Nonetheless, CPI exerts minimal influence under this model. The study's limitations encompass restricted sample coverage and reliance on the CPI as the sole governance measure. Further research should aim to broaden the sample coverage and incorporate additional pertinent variables to enhance the comprehension of the determinants affecting the quality of financial reports.

Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Dibursa Efek Indonesia Periode 2019-2021 Syilfina, Dinda Audri; Soufyan, Dara Angreka
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17722

Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan, yaitu Rasio Solvabilitas (Debt to Asset Ratio/DAR), Rasio Aktivitas (Total Asset Turnover/TATO), dan Rasio Likuiditas (Current Ratio/CR), terhadap pertumbuhan laba pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2021. Sampel yang digunakan dalam penelitian ini adalah 31 perusahaan yang terdaftar di BEI, dengan total 93 observasi. Metode yang digunakan adalah analisis regresi linier berganda untuk mengidentifikasi hubungan antara rasio keuangan dengan pertumbuhan laba. Hasil penelitian menunjukkan bahwa DAR dan TATO berpengaruh positif signifikan terhadap pertumbuhan laba, sementara CR berpengaruh negatif signifikan. Secara keseluruhan, ketiga rasio keuangan tersebut berpengaruh signifikan terhadap pertumbuhan laba perusahaan manufaktur sektor makanan dan minuman di BEI, yang menggarisbawahi pentingnya pengelolaan keuangan yang efektif dalam meningkatkan kinerja dan laba perusahaan.

Kontribusi Ekonomi Digital Terhadap Pertumbuhan Ekonomi Lokal Armanusa, Armanusa; ., Masyitah; Aliah, Nurul; Mahdani, Rimal; Soufyan, Dara Angreka
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 3 No. 3 (2025): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v3i3.511

This study analyzes the contribution of the digital economy to local economic growth at the provincial level in Indonesia in 2024. The digital economy is measured using the Indonesia Digital Competitiveness Index score, while local economic growth is represented by Gross Regional Domestic Product per capita. This study also controls for two additional variables, which are capital expenditure and employee expenditure, to isolate the influence of the digital economy. The data used is secondary data from 38 provinces, analyzed using multiple linear regression. The results of the study show that the digital competitiveness score has a positive and significant influence on local economic growth. Provinces with higher digital scores tend to have higher GDP per capita. Employee expenditure also had a positive and significant effect, while capital expenditure showed no significant impact. In summary, the digital economy has proven to play a crucial role in driving local economic growth in Indonesia. Enhancing digital competitiveness and strengthening human resource capacity are relevant strategies for accelerating equitable development. This study recommends that local governments prioritize investments in digital infrastructure and digital skill development to support inclusive economic growth.

EXPLORING CSR REPORTING PRACTICES AND STRATEGIC FUND ALLOCATION IN PALM OIL COMPANIES Soufyan, Dara Angreka; Mahdani, Rimal; Risnafitri, Hafizhah; Amri, Abrar; Sari, Dewi Maya
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2390

Corporate Social Responsibility (CSR) has become a mandatory practice for companies, including those in the palm oil industry, which plays a significant role in the global economy. However, inconsistent accounting treatments for CSR expenditures have raised challenges in achieving transparency and accountability. This study examines the variations in CSR accounting practices among palm oil companies listed on the Indonesia Stock Exchange and their implications for financial transparency, stakeholder trust, and corporate sustainability. The findings reveal that companies adopt diverse approaches to reporting CSR expenditures, treating them as operating expenses, tax-related costs, or long-term investments. While some companies integrate CSR into sustainability initiatives aligned with global standards like ISPO and RSPO, others treat CSR as a compliance obligation. This inconsistency underscores the absence of explicit accounting standards for CSR, creating challenges for investors, auditors, and policymakers in assessing the impact of CSR activities. This study highlights the need for harmonised regulations and standardised CSR reporting practices to enhance financial transparency and accountability. By addressing these gaps, companies can strengthen stakeholder trust, improve corporate reputation, and contribute to the long-term sustainability of the palm oil industry.

RASIO KEUANGAN DAN FINANCIAL DISTRESS PADA PERUSAHAAN AGRIKULTURYANG TERDAFTAR DI BURSA EFEK INDONESIA Ginanti, Ginanti; Soufyan, Dara Angreka
Jurnal Akuntansi Muhammadiyah (JAM) Vol 1, No 1 (2024): Vol 14, No 1 (2024): Edisi Januari-Juni 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v1i1.2120

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadapkondisi financial distress. Rasio yang digunakan adalah likuditas yangdiproxykan dengan current ratio dan profitabilitas diproxykan dengan return on asset). Penelititan ini dilakukan pada perusahaan Agrikultur yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Metode dalam penelitian in adalah purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 22 perusahaan dan selama 4 periode dengan total data 84 data sampel. Pengukuran financial distress dalam penelitian ini menggunakan metode model Z-Score yaitu penentuan score dari hasil perhitungan standar akun-akun keuangan yang memungkinkan mengalami kebangkrutan Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dan diuji menggunakan aplikasi IBM SPSS vers 24. Berdasarkan hasil perhitungan dan analisis data, dapat disimpulkan bahwa Profitabilitas dan Current Ratio berpengaruh terhadap financial distress dengan tingkat signifikan 0,05 (5%).Kata Kunci: Financial Distress; Likuiditas; Profitabiltas.

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