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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JURNAL AKUNTANSI DAN AUDITING Jurnal Telaah dan Riset Akuntansi Jurnal Akuntansi Multiparadigma MIX : Jurnal Ilmiah Manajemen Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Kajian Akuntansi Jurnal Perspektif Ekonomi Darussalam Jurnal Akuntansi Aktual Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Jurnal Vokasi Jurnal Riset Akuntansi Kontemporer Devotion: Journal of Research and Community Service International Journal of Community Service Share: Jurnal Ekonomi dan Keuangan Islam Journal Of World Science East Asian Journal of Multidisciplinary Research (EAJMR) Asian Journal of Community Services (AJCS) Media Riset Akuntansi Auditing & Informasi Return : Study of Management, Economic and Bussines Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Bakti Akademisi Jurnal Akuntansi JIMEKA
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Fakultas Ekonomi Universitas Syiah Kuala
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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What Influences Capital Adequacy Ratio in Islamic Commercial Banks? Evidence from Indonesia Mursal, Mursal; Darwanis, Darwanis; Ibrahim, Ridwan
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i1.12868

Abstract

AbstractObjective This study aims to examine whether Return on Assets (ROA), Financing to Deposit Ratio (FDR), Size, Net Interest Margin (NIM), and Deposit (DEP) have any influence on Capital Adequacy Ratio (CAR) of Islamic Commercial Banks in Indonesia for the period of 2015-2017.Design/methodology The population in this study is all Islamic Commercial Banks operating in Indonesia for the period 2015-2017. The data was collected from financial statements of the Islamic Commercial Banks for the period of three years totalling of 36 observations. Multiple Linear Regression was used to analyse the data.Results The results showed that Return on Assets (ROA) has a negative effect on Capital Adequacy Ratio (CAR). Meanwhile financing to Deposit Ratio (FDR) has a negative effect on Capital Adequacy Ratio (CAR) and size has a negative effect on Capital Adequacy Ratio (CAR). Furthermore, net Interest Margin (NIM) has a positive effect on Capital Adequacy Ratio (CAR) and lastly Deposit (DEP) has a negative effect on Capital Adequacy Ratio (CAR).Research limitations/implications This study has limitations due to the short observation period of only 3 years from 2015 to 2017. Future studies are recommended to enhance this current study by embarking a longer period of study or by performing a comparative analysis between Islamic banks in different countries.
Training in Marketing Strategies through Digital Marketing for Scaling Up Businesses of Silver Craft SMEs in Banda Aceh City Lautania, Maya Febrianty; Darwanis, Darwanis; Ariani, Nita Erika; Linda, Linda; Afrianandra, Cut; Fitri, Meutia
Asian Journal of Community Services Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i1.6828

Abstract

In today's digital era, digital marketing strategies are crucial, particularly for Small and Medium Enterprises (SMEs). The primary objective of this training is to equip participants with essential knowledge and skills for implementing effective digital marketing strategies, with the ultimate goal of enhancing the business scale of SMEs. Conducted over two days, from October 9 to 10, 2023, the training emphasized introducing and teaching various digital marketing applications, such as Facebook and Instagram. It also provided guidance on creating engaging content for marketing their products. By the end of the training, the participant, CV Taufik Perak, had successfully established digital marketing accounts on several social media platforms.
Enhancing the Capacity of Certified SMEs Facilitators for the Internationalization of Aceh's Micro, Small, and Medium Enterprises Halim, Hendra; Kesuma, T. Meldi; Siregar, M. Ridha; Faisal, Faisal; Darwanis, Darwanis; Majid, M. Shabri Abdul; Fadhil, Rahmat; A Sakir, A Sakir; Syahrizal, Teuku Muhammad; Umuri, Khairil; Sitepu, Novi Indriyani; Nurdin, Ridwan; Sari, Meutia Dwi Novita; Adam, Mulyadi; Khairi, Fitrah
Asian Journal of Community Services Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i1.7752

Abstract

This community services aims to enhance the capabilities of certified SMEs facilitators from the Faculty of Economics and Business, Syiah Kuala University to internationalizing Aceh's Micro, Small, and Medium Enterprises (SMEs) through participation in the 19th Malaysia International Halal Showcase (MIHAS) 2023. That is not merely a journey to MIHAS; it is a strategic investment in building the competencies of facilitators who, in turn, become ambassadors of knowledge, aiding local SMEs enterprises in embracing internationalization with confidence and competence. Results showcase strengthened international networks and market reach, emphasizing the impactful role of university-community collaborations.
Sosialisasi Pembuatan Pestisida Organik dari Sekam Padi dengan Proses Pirolisis di Aceh Besar Fathanah, Umi; Syamsuddin, Yanna; Darwanis, Darwanis; Suparno, Suparno; Aprilia, Sri; Mulyati, Sri; Lubis, Mirna Rahmah; Amin, Amri
Jurnal Vokasi Vol 8, No 2 (2024): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v8i2.5529

Abstract

Padi adalah komoditas utama di negara agraris seperti Indonesia, yang sebagian besar penduduknya mengandalkan beras sebagai makanan pokok. Pasca panen, produksi beras menghasilkan limbah sekam padi, yang biasanya dibakar atau dibuang ke sungai, menyebabkan pencemaran dan merusak habitat sungai. Selain itu, petani sering menghadapi masalah hama yang mengakibatkan kerugian besar. Program pengabdian masyarakat berbasis produk (PKMBP) masyarakat bagi kelompok tani di Desa Cot Mesjid, Aceh Besar bertujuan meningkatkan produksi padi dengan mengolah sekam padi menjadi pestisida organik melalui teknologi pirolisis. Kegiatan ini juga mencakup penyuluhan, pendidikan, dan pelatihan bagi petani untuk meningkatkan keterampilan mitra. Kegiatan pengabdian ini tidak hanya memberikan manfaat komersial tetapi juga mengurangi penggunaan pestisida kimia yang berbahaya bagi masyarakat dan ekosistem lainnya. Mitra telah beralih pada penggunaan pestisida organik hasil pirolisis sekam padi yang telah diproduksi. Dampak akhir dari pelaksanaan program ini adalah tumbuhnya jiwa kewirausahaan pada mitra serta peningkatan pendapatan yang pada akhirnya dapat meningkatkan taraf hidup mitra sasaran.
Fraud Pemerintah Aceh: Apa Penyebabnya? Munadi, Fariz; Darwanis, Darwanis; Ibrahim, Ridwan; Yusmita, Fifi
Jurnal Kajian Akuntansi Vol 6 No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.6959

Abstract

AbstractThe purpose of this research is to find out and also analyze the tendency for fraud to occur in the government sector, the tendency for fraud to occur will be carried out by testing and analyzing the driving force of internal control, then enforcement of regulations, as well as the suitability of compensation for fraud. . This research is in the form of associative with causality type to determine the relationship between variables and how much is the dependence of the dependent variable on the independent The population in this study is all APIP (Government Internal Supervisory Apparatus) in Aceh Province, totaling 53 auditors who will all be research units (census technique) The method of analysis used multiple linear regression analysis. The sampling method used the census method where the entire population in this study was used as the research sample. The results showed that internal control, enforcement of regulations, and suitability of compensation had an effect on fraud. Abstrak Tujuan dari dilakukannya penelitian ini adalah untuk mengetahui serta juga menganalisis terkait adanya kecenderungan untuk terjadinya fraud di dalam sektor pemerintahan, kecenderungan terjadinya fraud tersebut akan dilakukan dengan cara menguji dan melakukan analisis pengerah dari pengendalian internal, kemudian penegakan peraturan, serta juga kesesuaian kompensasi terhadap tindak fraud. Penelitian ini berbentuk asosiatif dengan tipe kausalitas untuk mengetahui hubungan diantara variabel serta sebesar apa ketergantungan dari variabel dependen dengan independen Populasi didalam penelitian ini adalah seluruh APIP (Aparat Pengawas Internal Pemerintah) yang berada di Provinsi Aceh yang berjumlah 53 orang auditor akan seluruhnya menjadi unit penelitian (teknik sensus) Metode analisis menggunakan analisis regresi linier berganda. Metode penarikan sampel menggunakan metode sensus dimana seluruh populasi dalam penelitian ini dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa pengendalian internal, penegakan peraturan, dan kesesuaian kompensasi berpengaruh terhadap fraud.
KECURANGAN AKUNTANSI: PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, DAN ASIMETRI INFORMASI Rahmadani, Eka; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i2.23637

Abstract

This study aims to influence the effectiveness of internal control, organizational commitment, and information asymmetry on accounting fraud in Banda Aceh City with the census method so that the entire population is sampled. The data in this study were collected using a survey distributing questionnaires. Respondents in this study were structural officials involved in the preparation and implementation of the budget consisting of heads of agencies, heads of finance, and treasurers in 46 SKPK of Banda Aceh City. Data analysis in this study used multiple linear regression analysis with the help of statistical software SPSS version 26. The results showed that (1) the effectiveness of internal controls, organizational commitment, and information asymmetry have a simultaneous effect on accounting fraud, (2) the effectiveness of internal controls affects accounting fraud, (3) organizational commitment affects accounting fraud, and (4) information asymmetry affects accounting fraud.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN DESA (STUDI PADA DESA DI KABUPATEN ACEH SELATAN) Arighi, Agung Muhammad; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to test the influence of human resources Capacity, utilization of information technology as well as internal control against the timeliness of financial reporting village. The population in this research is the entire village in Aceh Selatan Regency. Sampling techniques in the study is simple random sampling. The research of using primary data obtained through the filling of the questionnaire. The data collected as many as 73 a detailed questionnaire from the 260 villages that existed in South Aceh Regency. Data processing using SPSS tool Version 22. Statistical analysis is used in logistic regression is. The results showed that collectively the variable capacity of human resources, utilization of information technology as well as internal control against the timeliness of financial reporting village. Each partially independent variable affect the timeliness of financial reporting Village.
ANALISIS PENGELOLAAN ASET TETAP DAERAH PADA DINAS PENGELOLAAN KEUANGAN ASET DAERAH (DPKAD) PROVINSI ACEH Labasido, Esduo Ramadhano; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Fixed assets is one of the elements that must be managed properly in order to produce reliable information in the financial statements region. Orderly management of regional property (fixed assets) carries a significant effect on the perfection of regional balance sheet presentation. The purpose of this study to determine the suitability of fixed asset management at the Department of Finance and Asset Management Revenue Region (DPKAD) Aceh with Regulation of the Minister of the Interior 19 of 2016 visits from local property management cycle is applied as well as the completeness of the document source. The method used is a qualitative with descriptive analysis techniques. The results showed that DPPKAD Aceh as maid manager has implemented 10 cycles in the management of fixed assets. From 14 document source needed only 13 documents are there, so that the management of fixed assets in DPPKAD Aceh with Regulation 19 of 2016 has not been fully fit. Preferably, DPPKAD Aceh perform better coordination with all SKPDs as users/ parties responsible in making List of Regional Property Maintenance Requirements (DKPBMD) and List of Results Maintenance Goods as a form of compliance with applicable regulations.
PENGUKURAN TRANSPARANSI KEUANGAN DAERAH BERBASIS WEBSITE PADA KABUPATEN/KOTA DI INDONESIA Alwahidi, Muhammad Rizki; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to measure the level of regional financial transparency and see the correlations between the wealth of the local government and BPK's opinion on the level of regional financial transparency in districts / cities in Indonesia. The sample taken in this study is probability sampling with Slovin method. The number of samples used in this study is 224 districts / cities. The data obtained were analyzed using Simple Pearson correlation method. The results of this study indicate that the average level of regional financial transparency in districts / cities in Indonesia is 18.85%. The highest value is 71% obtained by Natuna Regency and the lowest value is 2.09 obtained by 48 regencies / cities in Indonesia. The results of this study also show that the level of local government wealth and BPK's Opinion have a very low relationship to the level of regional financial transparency.
PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI, KOMPETENSI SUMBERDAYA MANUSIA DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN SKPA PROVINSI ACEH Darmawan, Ayang; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the influence of Internal Control System Human Resources Competence, The Use of Information Technology and implementation of local financial accounting system on the Quality of the financial statements. The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. Data analysis method used is multiple linear regression. The results shows that Internal Control System have positive and significant effect to Quality of the financial statement, Human Resources Competence have positive and significant effect to Quality of the financial statement, The Use of Information Technology have positive and significant effect to Quality of the financial statement and implementation of local financial accounting system have positive and significant effect to Quality of the financial statement.Keywords: Internal Control System, Human Resources Competence, The Use of Information Technology, implementation of local financial accounting system, Quality of the financial statements
Co-Authors A Sakir, A Sakir A. Sakir, A. Abd Jamal, Abd Agung Muhammad Arighi Al Amin aliamin aliamin Alwahidi, Muhammad Rizki Ambarita, Aulia Chintia Amri Amin Arighi, Agung Muhammad Arsyiati Arsyiati Asrofa, Sadifa Ayang Darmawan Bella Azzahra Suhendra Putri Chan, Syafruddin Cut Afrianandra, Cut Darmawan, Ayang Desi Dwi Mahyani Dhikin, Hidayatussa Esduo Ramadhano Labasido Eva Jumiati Fadhil, Rahmat Faisal Faisal Fajarsyah Putra Fariz Munadi Fifi Yusmita Fifi Yusmita Firdaus, Mohd Fitrah Khairi Fitri, Meutia Hadi Hadi Halim, Hendra Halimatussadiah, Halimatussadiah Hasan Basri Heru Fahlevi, Heru Idris, Sofyan Ilham Sahputra Irma Safitri Irma Safitri Iskandarsyah Madjid, Iskandarsyah Jamal, Abd. Johan Wahyudi Jumiati, Eva Kesuma, T. Meldi Labasido, Esduo Ramadhano Lilis Marlina Linda Linda Loli Efendi M. Shabri Abd. Majid Mariana Mariana Mariana Mariana Maulida, Maya Maya Febrianty Lautania Maya Maulida Mirna Indriani Mirna Rahmah Lubis Mohammad Amrullah Muhammad Adam, Muhammad Muhammad Arfan Muhammad Arifai Muhammad Geubrika Ruzan Muhammad Haris Riyaldi, Muhammad Haris Mujahid, Abdullah Mukhlis Mukhlis Mulia Saputra Mulyadi Adam, Mulyadi Munadi, Fariz Murkhana, Murkhana Mursal Mursal Mursal Mursal Muslim A Djalil Nabilah Nabilah Nadirsyah Nadirsyah Nadirsyah, Nadirsyah Nisva, Raisa Ullya Nita Erika Ariani Nizam, Ahmad Nuraini A, Nuraini A NURUL CHAIRI Putri, Bella Azzahra Suhendra Rahmadani, Eka Rahmawaty, Rahmawaty Reza Nanda Reza Nanda, Reza Ridwan Ibrahim Ridwan Ibrahim Ridwan Ibrahim Ridwan Nurdin Risa Mahfuza, Cut Ruhmaini Ruhmaini Ruzan, Muhammad Geubrika Ryanda Saputra, Ryanda Sakir, A Sakirin, Sakirin Sari, Meutia Dwi Novita Siregar, M. Ridha Sitepu, Novi Indriyani Sri Aprilia Sri Mulyati Sucito, Andi Suparno Suparno Syahrizal, Teuku Muhammad Syawaliah, Syawaliah Syukriy Abdullah Syukriy Abdullah Syukriy Abdullah SYUKRIY ABDULLAH Syukriy Abdullah Taufiq Carnegie Dawood Teuku Fauzi Umi Fathanah Umuri, Khairil Yossi Diantimala yunardi, yunardi Yusmita, Fifi Zikran, Ghrina Zuhra Zuhra