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All Journal AGRIEKONOMIKA Jurnal Ilmiah Mahasiswa Ekonomi Pembangunan Jurnal Perspektif Ekonomi Darussalam Sebatik Jurnal Review Pendidikan dan Pengajaran (JRPP) BALANCE: Economic, Business, Management and Accounting Journal Ekombis: Jurnal Fakultas Ekonomi Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Ekonomi Akuntansi (JENSI) Ekonomi Dan Pembangunan International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Pengabdian Masyarakat Tapis Berseri International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Innovative: Journal Of Social Science Research Grimsa Journal of Business and Economics Studies Journal of Finance and Islamic Banking Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ilmiah Ekonomi Terpadu
Talbani Farlian
Fakultas Ekonomi Dan Bisnis Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Penerapan Just in Time untuk Persediaan Bahan Baku Kopi pada Koperasi Kopi Wanita Gayo Handayani, Meutia; R, Rismadi; Fauziah, Sri rani; Kadriyani, Emilda; Ramadhan, Rizki; Rudianto, Totok; Arfiani, Mutia; Yunina Eriva, Cut; Mulya Sari, Devi; Abtahi, Muhammad; farlian, Talbani; H, Hilmi
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 2 No. 2 (2023): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edisi Oktober)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpmtb.v2i2.55

Abstract

Pengabdian kepada masyarakat ini dilaksanakan sebagai bentuk upaya tanggung jawab para akademisi Politeknik Aceh terhadap masyarakat sekitar. Kegiatan ini dilakukan untuk membantu mitra yaitu Kopi Koperasi Kopi Wanita Gayo (kokowagayo) dalam penerapan sistem Just In Time (JIT) pada persediaan bahan baku. Kokowagayo yang merupakan salah satu eksportir kopi hasil daerah Gayo yang mengirimkan produk kopinya kepada pelanggan baik di dalam negeri maupun luar negeri. Kokowagayo masih mengalami kendala pada pengelolaan persediaan bahan baku. Untuk menghindari keborosan-keborosan yang terjadi maka diberikan solusi untuk menggunkan sistem Just In Time dalam mengatur persediaan bahan bakunya. Penerapan sistem Just In Time (JIT) diharapkan nantinya akan membuat mitra dapatpat menghemat biaya pembelian, biaya pemesanan dan biaya penyimpanan bahan baku dan dapat meningkatkan efesiensi biaya persediaan bahan baku kopi.
Implications of the Influence of Corporate Financial Performance on Sukuk Ijarah in the Development of Indonesian Sharia Finance Handayani, Meutia; Ramadhan, Rizki; Farlian, Talbani
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2489

Abstract

In this study, the purpose is to analyze the influence of Islamic financial capabilities, particularly focusing on performance metrics such as profitability, current liabilities, and leverage, on sukuk ijarah issuance by corporations during the observation period from 2018 to 2024 in Indonesia. The sample consists of all companies registered with the Financial Services Authority (OJK) that issue sukuk under the sukuk ijarah scheme. The study evaluates the companies' performance in terms of their ability to generate profitability, finance short-term debts arising from sukuk ijarah issuance, and meet long-term obligations when the sukuk mature. This study employs multiple regression analysis using the Eviews 11 software. The results indicate that profitability, liquidity, and leverage, both individually and collectively, significantly affect sukuk ijarah performance. Furthermore, companies issuing sukuk ijarah during the research period demonstrate that sukuk ijarah can enhance profitability. Additionally, these companies exhibit the ability to meet both short-term and long-term debt obligations, ensuring the repayment of underlying assets tied to the issued sukuk ijarah.
Pengaruh Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) Terhadap Kualitas Laporan Keuangan Pemerintah Kota Banda Aceh Anthony, Anthony; Handayani, Meutia; Eriva, Cut Yunina; Farlian, Talbani
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12204

Abstract

Abstrak  Penelitian ini memiliki suatu tujuan untuk melihat pengaruh penerapan Sitem Informasi Keuangan Daerah ( SIPKD) terhadap kualitas laporan keuangan daerah. Daerah yang diambil sebgai objuek dalam penelitian ini adalah daerah Kota Banda Aceh. Mengingat sela mini hasil laporan keuangan pemerimtah Kota Banda Aceh adalah cukup baik yaitu dengan hasil opini audit wajar tanpa pengecualian. Penelitian ini dilakukan pada SKPD Pemerintah Kota Banda Aceh, dimana Bendahara Pembantu Pengeluaran dan pembantu pejabat penatausahaan keuangan (Pembantu PPK) sebagai responden. Penelitian ini dilakukan pada seluruh Satuan Kerja Pemerintah Daerah (SKPD) Pemerintah Kota Banda Aceh, dimana Bendahara Pembantu Pengeluaran dan pembantu pejabat penatausahaan keuangan (Pembantu PPK) sebagai responden. Hasil penelitian ini adalah penggunaan SIPKD (X) berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan (Y). Pengaruh tersebut merupakan gambaran bahwa penggunaan aplikasi SIPKD di Kota Banda Aceh telah berjalan efektif sehingga dapat memberikan laporan keuangan yang berkualitas. Hal ini berarti, semakin tinggi penerapan SIPKD semakin tinggi pula pengaruh terhadap kualitas laporan keuangan pemerntah kota banda aceh.  
EMPOWERING LOCAL FARMERS THROUGH SUSTAINABLE CEMPEDAK PROCESSING AND MARKETING: A CASE STUDY OF KO YO AMPHOE SONGKLA, THAILAND Darmawan, Fery; Rinunate, Cacak; Fitriyani; Diana, Asri; Faiziah, Anita; Farlian, Talbani; Suriani, Suriani; Sartiyah, Sartiyah
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.2236

Abstract

Ahsan, D., Brandt, U. S., & Faruque, H. (2021). Local agricultural practices to adapt with climate change. Is sustainability a priority? Current Research in Environmental Sustainability, 3. https://doi.org/10.1016/j.crsust.2021.100065 Catur Rahayu Martiningtiyas, Hermawan, A., Chaniago, N., Baliartati, B. O., & Lestari, N. (2022). Peran Media Sosial untuk Pemasaran Digital. Dirkantara Indonesia, 1(1), 25–30. https://doi.org/10.55837/di.v1i1.30 Fitriyani, A., Safitri, D. M., Ustin, N. A., & Dewi, Y. P. (2024). Pengembangan Strategi Pemasaran Berkelanjutan untuk Produk Ramah Lingkungan: Literature Review. Jurnal Disrupsi Bisnis, 7(1), 101–110. https://doi.org/10.32493/drb.v7i1.35412 Gumbi, N., Gumbi, L., & Twinomurinzi, H. (2023). Towards Sustainable Digital Agriculture for Smallholder Farmers: A Systematic Literature Review. In Sustainability (Switzerland) (Vol. 15, Issue 16). Multidisciplinary Digital Publishing Institute (MDPI). https://doi.org/10.3390/su151612530 Mahrinasari, M. S., Bangsawan, S., & Sabri, M. F. (2024). Local wisdom and Government’s role in strengthening the sustainable competitive advantage of creative industries. Heliyon, 10(10). https://doi.org/10.1016/j.heliyon.2024.e31133 Pui, L. P., Karim, R., Yusof, Y. A., Wong, C. W., & Ghazali, H. M. (2020). Optimization of spray-drying parameters for the production of ‘Cempedak’ (Artocarpus integer) fruit powder. Journal of Food Measurement and Characterization, 14(6), 3238–3249. https://doi.org/10.1007/s11694-020-00565-3 Rachmawati, R. R. (2021). Smart Farming 4.0 Untuk Mewujudkan Pertanian Indonesia Maju, Mandiri, Dan Modern. Forum Penelitian Agro Ekonomi, 38(2), 137. https://doi.org/10.21082/fae.v38n2.2020.137-154 Saiyut, P., Bunyasiri, I., Sirisupluxana, P., & Mahathanaseth, I. (2017). Changing age structure and input substitutability in the Thai agricultural sector. Kasetsart Journal of Social Sciences, 38(3), 259–263. https://doi.org/10.1016/j.kjss.2016.07.004 Yang, C., Ji, X., Cheng, C., Liao, S., Obuobi, B., & Zhang, Y. (2024). Digital economy empowers sustainable agriculture: Implications for farmers’ adoption of ecological agricultural technologies. Ecological Indicators, 159. https://doi.org/10.1016/j.ecolind.2024.111723 Yudianto, A., Studi, P., Bisnis, A., Tinggi, S., & Amuntai, I. A. (2024). Peningkatan Ekonomi Melalui Pengolahan Kulit Buah Cempedak Dalam Pengabdian Masyarakat Di Desa Kota Raden, Kec. Amuntai Tengah, Kab. Hulu Sungai Utara. In Communnity Development Journal (Vol. 5, Issue 4).
Enhancing Acehs Fiscal Independence Amid Declining Autonomy Funds Dawood, Taufiq Carnegie; Bunsit, Thanawit; Madiyoh, Abdulhakim; Farlian, Talbani; Seftarita, Chenny; Fitriyani, Fitriyani
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.37729

Abstract

Objective This study aims to analyze what factors can influence fiscal independence in Aceh Province, Indonesia, using annual regency and municipality data from 2010 to 2021.Design/Methodology This research uses a dynamic panel regression model with the Generalized Method of Moments (GMM) estimation method to analyze data. This method is employed to overcome the endogeneity problem and is supplemented with corroborating evidence.Results This study found that poverty negatively affects fiscal independence in Aceh. Furthermore, GRDP and the number of taxpayers positively affect fiscal independence in Aceh. This study also found that public capital expenditure positively affects Aceh's fiscal independence. Furthermore, combined with corroborating evidence, this study concludes that more than increasing the amount of public capital expenditure alone is needed to increase Aceh's fiscal independence. Improving the quality of the provision of facilities and infrastructure financed by public capital expenditure is also vital for increasing Aceh's fiscal independence.Research limitations/implications This study's significant implication underscores the importance of improving the quality of the provision of facilities and infrastructure financed by public capital expenditures to enhance regional fiscal independence, which is in contrast to conclusions in the existing literature.Novelty/Originality The state of the art of this study is, it uses a different approach to analyze the determinants of regional fiscal independence in Aceh Province, Indonesia. It employs the panel Generalized Method of Moments (GMM) method combined with corroborating evidence. To the best of our knowledge, this is the first study which employs panel GMM to study fiscal independence, taking Aceh as a case study.
THE IMPACT OF HUMAN DEVELOPMENT INDEX (HDI), ELECTRICITY AND SANITATION INFRASTRUCTURE AVAILABILITY ON INCOME INEQUALITY IN SUMATERA ISLAND Fathur Rahman; Weri; Cut Zakia Rizki; Cut Risya Varlitya; Talbani Farlian
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 1 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i1.2345

Abstract

This research aims to analyze the relationship between the Human Development Index (HDI), the availability of electricity and sanitation infrastructure on income inequality in the island of Sumatera. This research uses panel data from 10 provinces on the island of Sumatra in the 2011-2022 period. This research method used panel data regression analysis using the Random Effect Model (REM). Based on the results of research that has been conducted, it shows that HDI does not have a significant influence on income inequality, the availability of electricity infrastructure has a significant negative influence on income inequality, and sanitation has a significant negative influence on income inequality. The results of this study is expected to serve as a reference for the government in formulating policies aimed at reducing income inequality and improve equitable development on Sumatra Island.
Firm Size, Market Risk, and Stock Return: Evidence from Indonesian Blue Chip Companies Handayani, Meutia; Farlian, Talbani; Ardian, Ardian
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13082

Abstract

This study examines the influence of firm size and market risk on the stock return of Indonesian high reliable companies. The samples are companies listed on the LQ45 between 2015 and 2017. There are 45 companies have been selected or 196 observations. The data was obtained from the financial reports and analysed by using regression for panel data method, namely the common effect model and the Chow test. The results demonstrate that firm size has an effect on the stocks return, while market risk does not have effect on the stocks return of the blue chip companies. The results of this study are expected to help investors in making proper investment decisions toward bluechip Indonesian companies.
Can The Supervision, Discipline, And Competency Of Employees Affect The Performance Of Employees At The Darussalam Camat Office, Big Aceh District? Handayani, Meutia; Devi, Rizkia; Ardian, Ardian; Farlian, Talbani
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine whether supervision, discipline, and employee competence can affect employee performance either partially or simultaneously at the Darussalam District Office of Big Aceh District. The samples used in this study were employees at the Darussalam District Office of Big Aceh District. This study uses a quantitative approach. The analytical method used is multiple linear regression analysis using Evies 12. The results show that partially supervision and discipline have no infuence on employee performance, while competence has an influence on employee performance. Simultaneously supervision, discipline and competence of employees influence the performance of the employees of the Darussalam Sub-District Office.
PENGARUH PDRB PERKAPITA DAN PENGELUARAN PEMERINTAH TERHADAP ANGKA HARAPAN HIDUP DI PROVINSI ACEH Maulana, M Arsaydy; Farlian, Talbani; Handayani, Meutia; Juliansyah, Rollis
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.29217

Abstract

Penelitian ini mengkaji pengaruh Produk Domestik Regional Bruto (PDRB) per kapita, pengeluaran pemerintah di bidang kesehatan dan pendidikan, serta pengeluaran pemerintah di bidang pendidikan terhadap angka harapan hidup di Provinsi Aceh. Hal ini juga mengkaji pentingnya investasi di bidang kesehatan dan pendidikan untuk meningkatkan kualitas sumber daya manusia, dan peran PDRB per kapita dalam mempengaruhi kesejahteraan masyarakat. Selama sebelas tahun (2012–2022), metode analisis deskriptif kuantitatif telah digunakan, dan data time series digunakan. Pengaruh variabel independen terhadap angka harapan hidup diperkirakan menggunakan model Least Square. Temuan-temuan tersebut menunjukkan bahwa angka harapan hidup dipengaruhi secara positif dan signifikan oleh PDRB per kapita, namun secara negatif dan tidak signifikan dipengaruhi oleh pengeluaran pemerintah untuk layanan kesehatan, dan secara positif namun marginal dipengaruhi oleh pengeluaran pemerintah untuk pendidikan. Data tersebut ditunjukkan melalui uji asumsi standar berdistribusi normal dan bebas heteroskedastisitas, autokorelasi, dan multikolinearitas. Goodness of fit model sangat baik ditunjukkan dengan koefisien determinasi (R²) sebesar 96,94%. Untuk memberikan pengaruh yang lebih besar terhadap angka harapan hidup di Provinsi Aceh, pemerintah harus berkonsentrasi pada peningkatan PDRB per kapita dan menilai serta meningkatkan pengelolaan pengeluaran di sektor kesehatan dan pendidikan..
PEMBERDAYAAN EKONOMI PESANTREN BERBASIS SANTRIPRENEUR MELALUI BUDIDAYA IKAN LELE Riyaldi, Muhammad Haris; Umuri, Khairil; Gunawan, Eddy; Nurdin, Ridwan; Dawood, Taufiq C; Srinita, Srinita; Silvia, Vivi; Farlian, Talbani; Nurlina, Eka
Abdimas Galuh Vol 5, No 2 (2023): September 2023
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v5i2.11571

Abstract

Pesantren merupakan sarana pendidikan menimba ilmu pengetahuan agama. Pesantren memiliki kendala tersendiri dalam bidang kemandirian secara ekonomi. Untuk mensiasati permasalahan tersebut diperlukan adanya pelatihan kewirausahaan bagi santri yang belajar di pesantren. Pesantren Darul Hikmah Khaju merupakan pesantren yang menampung santri dari kalangan kurang mampu dan yatim piatu. Maka oleh itu, pengabdian kewirausahaan yang dilakukan oleh tim pengabdian bertujuan untuk menumbuhkembangkan semangat kewirausahaan dan kemandirian pesantren. Pengabdian ini menggunakan pendekatan partisiopatris, dengan mengajak patisipasi pihak pesantren. Setelah dilakukan observasi dan diskusi, pemberdayaan ikan lele merupakan usaha yang realistis dijalankan oleh Pesantren Darul Hikmah Khaju. Budidaya ikan lele memiliki peluang ekonomi yang strategis dan menjanjikan karena sangat mudah dan praktis untuk dilakukan. Kegiatan pengabdian dilakukan dengan beberapa langkah, yaitu menjelaskan konsep kewirausahaan berbasis santripreneur, pengamatan lingkungan dan diskusi dalam melihat potensi dayah, pelatihan budidaya ikan lele sistem tambak, persiapan,, dan kegiatan pembudidayaan ikan lele. Pengabdian yang dilakukan dengan berbasis santripreneur pada santri Pesantren Darul Hikmah Khaju memberikan manfaat yang besar. Santri mendapatkan wawasan spiritual-preneurship dalam kultur pesantren, sekaligus mulai memahami bagaimana tata cara pembudidayaan lele.
Co-Authors Abtahi, Muhammad Achmad Noerkhaerin Putra Agus Saputra Akram Dermawan Amri Amri Anita Faiziah Anthony Anthony Ardian Ardian Ardian Ardian Arfiani, Mutia Bunsit, Thanawit Chenny Seftarita Cut Risya Varlitya Cut Tari Fadila Cut Yunina Eriva Cut Zakia Rizki Darmawan, Fery Diana, Asri Eddy Gunawan, Eddy Emilda Kadriani Emilda Kadriyani Fathur Rahman Fitriyani Fitriyani Fitriyani H, Hilmi Handayani, Meutia Hilmi Hilmi Icha Ayuningsih Indah Islami Indri Yani Irsan Hardi Juliansyah, Rollis Kadriyani, Emilda Kejora Hafiza Khairunnisa A M. Rezky Auliady M. Saleh M. Shabri Abd. Majid Madiyoh, Abdulhakim Maulana, M Arsaydy Maulivia Riska Mose, Naftaly Muhammad Abthahi Muhammad Haris Riyaldi, Muhammad Haris Muhammad Nasir Mulya Sari, Devi Nanda Rahmi Nur Aidar Nur Aidar Nurlina, Eka R, Rismadi Ramly, Arroyyan Ridwan Nurdin Rihan Varizie Rinunate, Cacak Riski Fandika Rizki Ramadhan Rizkia Devi, Rizkia Rollis Juliansyah Rudianto, Totok Sakinah Salpina, Purjah Sartiyah Sartiyah, Sartiyah Silvia, Vivi Silvira Afrizal Siti Lutfiah Novitri Sri Rani Fauziah Sri Rani Fauziah, Sri Rani Srinita, Srinita Suriani Suriani Suriansyah, Andri Syazalisma, Cut Taufiq Carnegie Dawood Ulfa Nadilla Umuri, Khairil Varlitya, Cut Risya Weri Wirdah Irawati Zahrani Masthura