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PENGARUH KOMPETENSI, PENGETAHUAN TENTANG ANGGARAN, PENDIDIKAN DAN PELATIHAN SERTA PENGALAMAN TERHADAP KINERJA PENGAWASAN KEUANGAN DEWAN PERWAKILAN RAKYAT KABUPATEN (DPRK) BENER MERIAH, ACEH Muktar Muktar; Ridwan Ibrahim; Syukriy Abdullah
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 4, No 2 (2018): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

AbstractThis study aims to examine the influence of competence, knowledge of the budget, education and training as well as experience on the performance of the the representative council (DPRK) in the supervision of regional finance at the Bener Meriah Regency, Aceh, Indonesia. The data of this study were collected by distributing the questionnaires to the all members of the DPRK at the Bener Meriah Regency. The study found that; 1) the competence, knowledgeof the budget, education and training as well as experience influenced performance of the DPRK in supervision of the local finance of the Bener Meriah Regency; 2) the competence affected the performance of DPRD in supervision of local finance of Bener Meriah Regency, 3) Knowledge of the budget affected (DPRK) in the financial supervision of the Bener Meriah Regency; 4) the education and training affected theDPRK performance in supervision of local finance of the Bener Meriah Regency; and 5) the experience affected the DPRK performance in supervision of local finance of the Bener Meriah Regency.Keywords: Competence, knowledge of the budget, education and training, experience, the representative council (DPRK) performance.AbstrakPenelitian ini bertujuan untuk menguji pengaruh kompetensi, pengetahuan tentang anggaran, pendidikan dan pelatihan serta pengalaman di DPRD terhadap kinerja DPRD dalam pengawasan keuangan daerah Kabupeten Bener Meriah. Penelitian ini merupakan penelitian pengujian hipotesis dengan sumber data yang dikumpulkan dengan kuesioner dan dianalisis dengan menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh anggota DPRD di Kabupaten Bener Meriah dengan responden berjumlah 25 orang. Hasil penelitian menunjukkan bahwa; (1) Kompetensi, pengetahuan tentang anggaran, pendidikan dan pelatihan serta pengalaman di DPRD berpengaruh secara bersama-sama terhadap kinerja DPRD dalam pengawasan keuangan daerah Kabupaten Bener Meriah, (2) Kompetensi berpengaruh terhadap kinerja DPRD dalam pengawasan keuangan daerah Kabupaten Bener Meriah, (3) Pengetahuan tentang anggaran berpengaruh terhadap kinerja DPRD dalam pengawasan keuangan daerah Kabupaten Bener Meriah, (4) Pendidikan dan pelatihan berpengaruh terhadap kinerja DPRD dalam pengawasan keuangan daerah Kabupaten Bener Meriah, dan (5) Pengalaman di DPRD berpengaruh terhadap kinerja DPRD dalam pengawasan keuangan daerah Kabupaten Bener Meriah.Kata kunci: kompetensi, pengetahuan tentang anggaran, pendidikan dan pelatihan, pengalaman, kinerja DPRD

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Asnawi Asnawi; Ridwan Ibrahim; Mulia Saputra
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 5, No 1 (2019): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

This study aims to examine the effect of managerial ownership, institutional ownership, and debt policy either jointly or partially to Corporate Value. The sample in this research is Manufacturing Company listed in Indonesia Stock Exchange period 2014-2016, the total sample in this research are 46 manufacturing companies selected by purposive sampling method. This study uses secondary data, secondary data used in the form of financial statement data, annual report (annual report), sustainability reporting, and GCG report from sample companies period 2014-2016. The method of analysis used in this study is multiple linear regression. The results of this study indicate that; (1) managerial ownership, institutional ownership, and debt policy together affect to Corporate Value. (2) Managerial ownership partially does not have affect to Corporate Value. (3) Institutional ownership and Debt policy partially affect to Corporate Value.Keywords: Managerial Ownership, Institutional Ownership, Debt Policy, Corporate Value AbstrakPenelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kepemilikan institusional, dan kebijakan hutang baik secara bersama-sama ataupun parsial terhadap Nilai Perusahaan. Sampel pada penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016, total sampel pada penelitian ini sebanyak 46 perusahaan manufaktur yang dipilih dengan purposive sampling method. Penelitian ini menggunakan data sekunder, data sekunder yang digunakan adalah berupa berupa data laporan keuangan, laporan tahunan (annual report), sustainability reporting, dan GCG report dari perusahaan sampel periode tahun 2014-2016. Metode analisis yang digunakan pada penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa; (1) kepemilikan manajerial, kepemilikan institusional, dan kebijakan hutang secara bersama berpengaruh terhadap nilai perusahaan. (2) kepemilikan manajerial secara parsial tidak berpengaruh terhadap nilai perusahaan. (3) kepemilikan institusional dan kebijakan hutang secara parsial berpengaruh terhadap nilai perusahaan.Kata kunci: Kepemilikan Manajerial, Kepemilikan Institusional, Kebijakan Hutang, Nilai Perusahaan

ANALISIS DETERMINAN KINERJA NAZHIR WAKAF DI KOTA BANDA ACEH Widiansyah Maulana; Ridwan Ibrahim
JURNAL ILMIAH MAHASISWA EKONOMI ISLAM Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Vol. 4 No.1, Mei 2022
Publisher : FEB Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeki.v4i1.22988

Penelitian ini bertujuan untuk menganalisis determinan kinerja nazhir wakaf di Kota Banda Aceh. Pada penelitian ini terdapat variabel mediasi yaitu motivasi yang bertujuan untuk melihat pengaruh langsung dan tidak langsung antara kinerja dan determinannya. Semua populasi yang berjumlah 109 orang dijadikan sebagai sampel penelitian dengan menggunakan teknik metode sensus dan dianalisis dengan metode analisis jalur. Hasil penelitian ini menunjukkan bahwa variabel pendidikan berpengaruh positif dan signifikan terhadap motivasi, pengalaman berpengaruh positif dan signifikan terhadap motivasi. Kemudian, variabel pendidikan, pengalaman dan motivasi berpengaruh positif dan signifikan terhadap kinerja nazhir. Variabel motivasi memediasi pengaruh pendidikan terhadap kinerja nazhir wakaf di Kota Banda Aceh dan variabel motivasi memediasi pengaruh pengalaman terhadap kinerja nazhir wakaf di Kota Banda Aceh. Model analisis mediasi pada penelitian ini yaitu partially mediating. Dengan meningkatkan pelatihan nazhir, maka akan semakin meningkat pula nazhir yang professional pada Kota Banda Aceh.

Analisis Penyajian Laporan Keuangan Syariah Pada Baitul Mal Provinsi Aceh Bustamam Bustamam; Ridwan Ibrahim; Dedy Saputra
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.23 KB)

The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements.

Determinants of Stock Prices: Evidence of Manufacturing Companies Listed on the Indonesia Stock Exchange Deafatunnizwa Ulfida; Nadirsyah Nadirsyah; Ridwan Ibrahim
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Objective – This study aimed to test and analyze the effect of the audit opinion, audit report lag, profitability, and leverage on stock prices in manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the period of 2012-2018, either simultaneously or partially. Design/methodology – A total of 55 manufacturing companies were the samples of this study, and they were collected using a purposive sampling technique. Data analysis was conducted using multiple linear regression. Results – This study indicates that simultaneously audit opinion, audit report lag, profitability, and leverage can affect stock prices. Partially, auditing report lag and profitability calculated using ROA can affect stock prices. Meanwhile, audit opinion and leverage partially do not affect stock prices. Contribution – this study provides evidence on the factors influencing the stock prices specifically within the environment of listed manufacturing companies in Indonesia.

Principles of politeness used and violated by Acehnese-speaking Khatibs in their Friday prayer sermons Ramli Ramli; Ridwan Ibrahim; Kismullah Abdul Muthalib; Teuku Alamsyah; Ahmad Nubli Gadeng
Studies in English Language and Education Vol 10, No 1 (2023)
Publisher : Universitas Syiah Kuala

This research focused on the politeness of the preachers (henceforth, Khatibs) in delivering sermons. The objective was to find out how politeness principles were applied in the Acehnese language sermons delivered by the Khatibs in Friday prayer processions in Aceh Besar, Indonesia. The data for this research was 15 Friday sermons given at seven sub-districts in Aceh Besar. This study used naturally occurring data from the Friday sermons collected over two months by recording them at 15 mosques within the area of Aceh Besar. Data were transcribed and analyzed using Grice’s maxim theory. The results showed that out of the six politeness maxims, only two maxims, the sympathy maxim, and the tact maxim were found and identified to be applied in the Friday prayer sermons. The sympathy maxim was dominantly used by the Khatibs with 52 occurrences or 68.4% of data, while the tact maxim was found to be used in 24 occurrences or 31.6% of data. Meanwhile, the approbation maxim, the agreement maxim, the modesty maxim, and the generosity maxim were not found in the data. This might be attributed to the nature of the discourse of the sermons as one-way dialogues. It can be concluded that Friday prayers only used the sympathy maxim and tact maxim of politeness because of the one-way communication of Friday sermons. The reasons for the absence of the other four politeness maxims are contextually discussed in this paper.

Principles of politeness used and violated by Acehnese-speaking Khatibs in their Friday prayer sermons Ramli Ramli; Ridwan Ibrahim; Kismullah Abdul Muthalib; Teuku Alamsyah; Ahmad Nubli Gadeng
Studies in English Language and Education Vol 10, No 1 (2023)
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/siele.v10i1.26418

This research focused on the politeness of the preachers (henceforth, Khatibs) in delivering sermons. The objective was to find out how politeness principles were applied in the Acehnese language sermons delivered by the Khatibs in Friday prayer processions in Aceh Besar, Indonesia. The data for this research was 15 Friday sermons given at seven sub-districts in Aceh Besar. This study used naturally occurring data from the Friday sermons collected over two months by recording them at 15 mosques within the area of Aceh Besar. Data were transcribed and analyzed using Grice’s maxim theory. The results showed that out of the six politeness maxims, only two maxims, the sympathy maxim, and the tact maxim were found and identified to be applied in the Friday prayer sermons. The sympathy maxim was dominantly used by the Khatibs with 52 occurrences or 68.4% of data, while the tact maxim was found to be used in 24 occurrences or 31.6% of data. Meanwhile, the approbation maxim, the agreement maxim, the modesty maxim, and the generosity maxim were not found in the data. This might be attributed to the nature of the discourse of the sermons as one-way dialogues. It can be concluded that Friday prayers only used the sympathy maxim and tact maxim of politeness because of the one-way communication of Friday sermons. The reasons for the absence of the other four politeness maxims are contextually discussed in this paper.

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