Article Per Year (5 Year)
p-Index From 2021 - 2026
3.757
P-Index
This Author published in this journals
All Journal Jurnal Telaah dan Riset Akuntansi Jimma : Jurnal Ilmiah Manajemen Muhammadiyah Aceh Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal PROCEEDING IC-ITECHS 2014 JURNAL SERAMBI ILMU Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Ilomata International Journal of Tax and Accounting Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Jurnal Sosiohumaniora Kodepena (JSK) Proceedings of International Conference on Multidiciplinary Research JIMEBIS JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Prosiding Seminar Nasional Universitas Serambi Mekkah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi dan Manajemen Syariah Journal Serambi Engineering (JSE)
Rahmah Yulianti
Universitas Serambi Mekkah
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
Strategy of Actors SMES during COVID-19 in Strengthening Regional Economy Khairuna, Khairuna; Asnariza, Asnariza; Yulianti, Rahmah
International Conference on Multidisciplinary Research Vol 4, No 1 (2021): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.24 KB) | DOI: 10.32672/pic-mr.v4i1.3758

Abstract

This study aims to examine strategies for SMEs actors during COVID-19. COVID-19 has had impacts on various sectors, especially in economic sector. COVID-19 in Banda Aceh has effect not only in health sector but also in education sector and in economic sector (in their business sectors especially for SMEs). Because of the reason a strategy is needed to maintain SMEs business in the midst of this pandemic. This research was conducted during the COVID-19 pandemic in the period from March to December 2020. The research method used in this study is a qualitative analysis with applying an exploratory step and with participatory observation techniques. The analytical method used is a descriptive approach that identifies various problems faced by SMEs, analyzes the problems, and formulates a strategy model to overcome the problems. Result of this study recommends a strategy for SMEs in adapting any changes that occur through a new strategy to support development of local SMEs. The development strategy is analyzing the strategy by using SWOT analysis. The analysis relies on technology to reach consumers and adjust consumers’ condition to sale of products and services. The survival strategy is implementing ECommerce, digital marketing, product quality improvement, service quality improvement, and Customer Relations Marketing (CRM).The results of this study are important to be understood and adopted by SMEs and it is hoped that SME actors will always be responsive to adapt to environmental changes so that they still enable to survive and also still strengthen regional economy and then experience growth. Keywords: SME Strategy, Strengthening regional economy, COVID-19
Pengaruh Pertumbuhan Ekonomi dan Kemiskinan Terhadap Alokasi Apbd Provinsi Aceh Tahun Anggaran 2015-2018 Rahmah Yulianti; Khairuna Khairuna
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 1 (2020): April 2020
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (730.861 KB) | DOI: 10.30601/humaniora.v4i1.528

Abstract

The objective of this study is to examine the influence of economic growth, poverty on the allocation of the Aceh Provincial Budget for the 2015-2018 period. Economic growth is measured by GDP, poverty is measured by the poverty line (GK), and the APBD allocation is measured by the realization of regional income, expenditure and regional financing. The population in this study are data and information regarding the APBD allocation, the economic sector PDRB and the Poverty Line. This study uses APBD allocation data, economic growth data and poverty data which is seen from the survey conducted by BPS 2015-2018 period, and uses census method. To test the hypothesis, this study uses multiple linear regression analysis. Results show that, (1) economic growth and poverty simultanly, have influence to APBD allocation, (2) economic growth have positive influence to APBD allocation, (3) poverty have negative influence to APBD allocation.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014 Iqbal Muttaqin; Rahmah Yulianti
Jurnal Ilmiah Manajemen Muhammadiyah Aceh Vol 8, No 1 (2018): Edisi Januari - Juni 2018
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jimma.v8i1.963

Abstract

Penelitian ini bertujuan untuk melihat faktor yang mempengaruhi struktur modal perusahaan Manufaktur yang terdaftar di Bursa efek Indonesia periode 2010-2014. Jenis penelitian assosiatif. Variabel-variabel independen yang diuji struktur aktiva, resiko bisnis dan pertumbuhan aktiva terhadap struktur modal. Teknik penentuan sampel yang digunakan adalah purposive sampling dengan kriteria yang telah ditentukan sehingga diperoleh sampel sebanyak 32 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2010-2014. Analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa hanya variabel pertumbuhan aktiva yang berpengaruh terhadap struktur modal dengan nilai signifikansi 0,005
PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP KEBIJAKAN DIVIDEN SERTA DAMPAKNYA TERHADAP HARGA SAHAM (Studi pada Emiten Manufaktur Industri Barang Konsumsi di Bursa Efek Indonesia periode 2007-2012) Rahmah Yulianti; Muhammad Arfan; Said Musnadi
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.531 KB)

Abstract

ABSTRACT The objective of this research is to study influence of profitability, financial leverage on dividend policy and its effect on stock price. Profitability is measured by ROA (X1), financial leverage is measured by DER (X2), dividend policy is measured by dividend payout ratio (Y) on stock price (Z) is measured with price per share when closed price. The population of this study is consume goods companies. This research uses 48 companies from  2007 to 2012 (pooled data). Sample selection applies sensus techniques and criteria thus obtained 8 companies. Analysis of data used is path analysis with SPSS program.            Keyword: Divident policy (Divident Payout Ratio), Stock price (closing price), Profitability (Return on Assets), and Financial leverage (Debt to Equity Ratio).
PENGARUH SIKAP SKEPTISME, TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT ACEH: PENGARUH SIKAP SKEPTISME, TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT ACEH Rahmah Yulianti; Khairuna; Cut Hamdiah; Zulfan
Jurnal Sociohumaniora Kodepena (JSK) Vol. 2 No. 1 (2021): Jurnal Sosiohumaniora Kodepena
Publisher : Kodepena Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54423/jsk.v2i1.51

Abstract

Abstract The purpose of this study was to examine the attitude of skepticism, time pressure and independence jointly (simultaneously) and partially affecting audit quality at the Aceh Inspectorate Office. The data method will collect each variable as a value from each respondent and can be calculated through the Statistical Product and Service Solutions (SPSS) program version 22.0. The data analysis method uses statistical calculations and the SPSS program to test the predetermined hypothesis whether it can be accepted or rejected. In this study, statistical calculations used the Multiple Linear Regression Analysis Model. The research method used is quantitative with data collection techniques in the form of a questionnaire. The results of the study show that simultaneously the variables of skepticism, time pressure and independence have an influence on the quality of the audit results at the Aceh Inspectorate Office. Partially or individually (t test) skepticism (2.128 <1.681) had a low effect on audit quality at the Aceh Inspectorate Office, time pressure (5,542 <1,681) had a moderate effect on audit quality at the Aceh Inspectorate Office, independence (2.099 <1.681) has a low impact on audit quality at the Aceh Inspectorate Office. Keywords: Skeptics, Time Pressure and Audit Quality Independence Abstrak Tujuan penelitian ini adalah untuk menguji sikap skeptisme, tekanan waktu dan independensi secara bersama-sama (simultan) dan parsial berpengaruh terhadap kualitas audit pada kantor inspektorat aceh. Metode data akan dihimpun setiap variabel sebagai suatu nilai dari setiap responden dan dapat dihitung melalui program Statistical Product and Service Solutions (SPSS) versi 22.0. Metode analisa data menggunakan perhitungan statistik dan program SPSS untuk menguji hipotesis yang telah ditetapkan apakah dapat diterima atau ditolak. Dalam penelitian ini perhitungan statistik menggunakan Model Analisis Regresi Linier Berganda. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data berupa kuisioner. Hasil penelitian menyebutkan secara simultan variabel sikap skeptisme, tekanan waktu dan independensi mempunyai pengaruh terhadap kualitas hasil audit pada Kantor Inspektorat Aceh. Secara parsial atau individual (Uji t) sikap skeptisme (2.128 < 1.681) berpengaruh secara rendah terhadap kualitas audit pada Kantor Inspektorat Aceh, tekanan waktu (5.542 < 1.681) berpengaruh secara sedang terhadap kualitas audit pada Kantor Inspektorat Aceh, independensi (2.099 < 1.681) berpengaruh secara rendah terhadap kualitas audit pada Kantor Inspektorat Aceh. Kata Kunci : Sikap Skeptisme, Tekanan Waktu Dan Independensi Kualitas Audit
The Effect of UMKM Growth in the Covid-19 Pandemic Period on Banda Aceh City's Economic Growth khairuna khairuna khairuna; Asnariza Asnariza Asnariza; Rahmah Yulianti
JURNAL SERAMBI ILMU Vol 22, No 2 (2021): JURNAL SERAMBI ILMU
Publisher : UNIVERSITAS SERAMBI MEKKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/si.v22i2.3127

Abstract

This study aims to determine the effect of UMKM growth on economic growth in Banda Aceh City. The aspects studied relate to variables such as the development of MSMEs that affect PDRB. The research data is seen from 2018-2020, this is to see a comparison of PDRB and an increase in the number of MSMEs, the Cooperatives service and the Aceh Province BPS. Data collection techniques in this study are interview and documentation techniques. The results of this study indicate that the acquisition of the coefficient of determination (R) indicates that UMKM growth is influenced by economic growth during the COVID-19 pandemic by 30.8% and the correlation coefficient (R2) indicates that MSME growth is influenced by economic growth in the UMKM sector during the pandemic. covid-19 by 95%. The results of the regression equation in this study were -5,487 for the UMKM variable. The results of the partial test show that the growth of MSMEs has an effect on economic growth. 
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI MAKANAN DAN MINUMAN DI BEI Rahmah Yulianti; Khairunna
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 2 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i2.2825

Abstract

This research was conducted with the aim of knowing the effect of return on assets, debt to equity ratio and return on equity to stock prices. This study uses secondary data in the form of time horizon data. This research is a combination of cross-sectional studies with longitudinal studies (timeseries) called panel data or pooled data from 2017 to 2019. This research uses quantitative descriptive analysis method by looking at the effect of return on assets, debt to equity ratio and return on equity. The method of collecting data in this study is by means of documentation, namely in the form of financial statement data for manufacturing companies in the Food and Beverage Industry sector which are listed on the IDX. The results showed that the return on assets has an effect on stock prices with the acquisition coefficient of 0.319, indicating that the effect of return on assets on stock prices is not equal to zero (β2 ≠ 0), the Debt To Equity Ratio has an effect on stock prices with the acquisition coefficient value of 0.442, indicating that the effect of the Debt To Equity Ratio on stock prices is not equal to zero (β3 ≠ 0). Return on Equity has an effect on stock prices with the acquisition coefficient value of 0.644, indicating that the effect of return on equity on stock prices is not equal to zero (β4 ≠ 0). Return On Asset, Debt To Equity Ratio and Return On Equity together have quite a strong influence on stock prices, namely 75.5%, while 24.5% is explained by other variables not explained in this study.
Memetik Hikmah dan Menangkap Peluang Ekonomi dan Keuangan Syariah dari Dampak Krisis Pandemi Covid Rahmah Yulianti; Cut Hamdiah; Khairuna; Cut Rusmina; Maryam; Rosha Hayati
Jurnal Sociohumaniora Kodepena (JSK) Vol. 3 No. 1 (2022): Jurnal Sosiohumaniora Kodepena
Publisher : Kodepena Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54423/jsk.v3i1.92

Abstract

Penelitian ini bertujuan untuk dan menganalisis sejauh mana peluang dari dampak pandemi covid-19 terhadap pelaku ekonomi dan keuangan syariah. Metode penelitian yang digunakan adalah metode deskriptif kualitatif, dengan menggunakan sumber data sekunder dari hasil penelitian, referensi dan berita online yang terkait langsung dengan penelitian ini. Penelitian ini dilakukan selama pandemi Covid-19 dalam rentang waktu bulan Maret sampai Desember 2020. Pandemi covid-19 yang terjadi saat ini sangat berdampak secara global. Dalam bidang perekonomian pandemic ini menyebabkan turunnya daya beli konsumen. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa perlu adanya langkah cepat, tepat dan nyata dari pemerintah maupun pelaku usaha untuk menanggulangi kerugian yang telah terjadi akibat pandemi serta melakukan pembaharuan dan evaluasi mengenai siklus usaha mengikuti keadaan yang tengah terjadi agar usaha dapat terus bertahan dan berkembang.
Strategy of Actors SMES during COVID-19 in Strengthening Regional Economy Khairuna Khairuna; Asnariza Asnariza; Rahmah Yulianti
International Conference on Multidisciplinary Research Vol 4, No 1 (2021): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/pic-mr.v4i1.3758

Abstract

This study aims to examine strategies for SMEs actors during COVID-19. COVID-19 has had impacts on various sectors, especially in economic sector. COVID-19 in Banda Aceh has effect not only in health sector but also in education sector and in economic sector (in their business sectors especially for SMEs). Because of the reason a strategy is needed to maintain SMEs business in the midst of this pandemic. This research was conducted during the COVID-19 pandemic in the period from March to December 2020. The research method used in this study is a qualitative analysis with applying an exploratory step and with participatory observation techniques. The analytical method used is a descriptive approach that identifies various problems faced by SMEs, analyzes the problems, and formulates a strategy model to overcome the problems. Result of this study recommends a strategy for SMEs in adapting any changes that occur through a new strategy to support development of local SMEs. The development strategy is analyzing the strategy by using SWOT analysis. The analysis relies on technology to reach consumers and adjust consumers’ condition to sale of products and services. The survival strategy is implementing ECommerce, digital marketing, product quality improvement, service quality improvement, and Customer Relations Marketing (CRM).The results of this study are important to be understood and adopted by SMEs and it is hoped that SME actors will always be responsive to adapt to environmental changes so that they still enable to survive and also still strengthen regional economy and then experience growth. Keywords: SME Strategy, Strengthening regional economy, COVID-19
PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KETAATAN WAJIB PAJAK MEMBAYAR PAJAK DI KOTA BANDA ACEH Rahmah Yulianti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 1 No. 1 (2015): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v1i1.241

Abstract

The purpose of this research is to study the effect of taxation on the observance of socialization taxpayers pay taxes. This study used a questionnaire as an instrument to collect data. Questionnaires were distributed to the community in Banda Aceh which is the taxpayer, which consisted of 100 respondents. Data were analyzed using to evaluate the validity and reliability of the questionnaire and use linear regression to evaluate the factors that influence of variable. The data were analyzed using the SPSS program to test whether the mode l used in this study appropriates as the model analyzed.T he result shows that awareness of paying taxes significantly influence adherence to pay taxes, It can be seen from the independent variable coefficient value of 0264 while the variable knowledge and understanding of the rules of taxation that has a value of coefficient of 0448. This suggests that the taxpayer in the city of Banda Aceh obedient to pay taxes if there is dissemination of knowledge and understanding of the rules of taxation, compared with consideration of awareness to pay taxes.
Co-Authors , Maksalmina , Maryam Abubakar Agussalim M Akmal Akmal Ali Abdullah Amer Bin Al-Shaibah Andi Syahrum Anwar Asnariza Asnariza Asnariza Asnariza Asnariza Asnariza, Asnariza Ayu Riskiani Boihaki Cut Hamdiah Cut Hamdiah Cut Rusmina Denni Evi Maulida Yanti Evriyenni Evriyenni Hafidh Maksum, Hafidh Hanum, Filia Ikhbar, Samsul Iqbal Muttaqin Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna Khairuna khairuna khairuna khairuna Khairunna Maksalmina Maksalmina, Maksalmina Malisi, Syibran Maryam Maryam Maryam Masyitah Masyitah Nasution, Ali Napiah Natasya Ramadhani Nevi Hasnita Novi Sriwardani Nurhayati, Rasyedia Rahma Try Fajri Rahmi Rahmi Raisa Alifia Rita Nengsih Rosha Hayati Said Musnadi Sarboini Sri Wahdini Tri Rasid Desky Ulfia, Ulfia Usman, Bukhari WAHYU ALAMSYAH, WAHYU Zainuddin Zainuddin Zainudin Zainudin Zulfan Zulfan Zulkhaidir Abdullah