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All Journal Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi Jurnal Industri Kreatif dan Kewirausahaan Community Development Journal: Jurnal Pengabdian Masyarakat
Saiful Bahgia
Politeknik Kutaraja
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Pengaruh Partisipasi Penyusunan Anggaran, Pemahaman Akuntansi Pemerintahan dan Budaya Organisasi Terhadap Kinerja Manajerial pada Pemerintah Aceh Saiful Bahgia
Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.144

Abstract

This study aimed to examine the effect of budget participation, understanding of governmental accounting and organizational culture on managerial performance in the Aceh government. This study is a population census since all members as respondents. The population around the head SKPA (Budget Administrator / PA) Finance and Administration Officer (PPK-SKPA) which amounted to 74 respondents. The analytical tool used is multiple linear regression analysis using SPSS. The results showed that all three independent variables, namely budgetary participation, understanding of governmental accounting and organizational culture either jointly or partially affect the dependent variable is managerial performance in the Aceh government.
Digitalisasi Sebagai Strategi Revitalisasi Usaha Mikro Kecil dan Menengah (UMKM) di Masa Pandemi Covid-19 Ismail Ismail; Saiful Bahgia
Jurnal EMT KITA Vol 5 No 2 (2021): JULY-DECEMBER 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.431

Abstract

The Covid-19 pandemic has had a huge impact on various sectors, especially the economic sector, including the existence of MSMEs that have played an important role in Indonesia's economic development. This study aims to analyze how digitalization has become a strategy for developing MSMEs in the era of the Covid-19 pandemic and to understand the urgency of using e-marketing to encourage the sustainability of MSMEs by taking the example of digital platform-based MSMEs. This research uses qualitative methods, descriptive analysis methods, and contextual techniques. The data collected is supporting data from literature research and relevant online reporting documents. This research concludes that the implementation of digitalization and e-marketing through the marketplace carried out by MSME entrepreneurs is considered very necessary so that business activities can continue and generate economic value in the midst of a pandemic as it is today.
PELATIHAN PENCATATAN KEUANGAN MENGGUNAKAN APLIKASI SiAPIK PADA UD BITATA FOOD BANDA ACEH Hamdani Hamdani; Thasrif Murhadi; Saiful Bahgia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2021): Volume 2 Nomor 2 Tahun 2021
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v2i2.1851

Abstract

Community Service Activities (PkM) which are oriented towards achieving output to increase the capacity of UD Bitata Food Banda Aceh's MSMEs in the financial aspect have shown satisfactory results. The problem of financial statements has long been a classic problem for MSMEs and has even placed it as the main problem for MSMEs. The purpose of this service is that universities are scientific institutions and educational services to provide the widest possible benefits to the community by increasing the capacity of the subjects of service. The method applied to this service is training. This method was chosen based on the needs, abilities, and academic considerations of dedication to create the solutions expected by UD Bitata Food. As a result of the training, participants have gained basic knowledge about business finance which has never been prepared according to standards. The knowledge of the trainees was measured by the results of post-training interviews. In addition, the subject has also been able to register his business to get a SiApik account which is used for recording business finances on an ongoing basis. Meanwhile, participants who were trained to become SiApik account operators have been able to input data according to the menu provided, just like compiling a business financial report. Although this service has achieved satisfactory results for both parties, the sustainability of this program is still continued with a pattern of mentoring and mentoring.
PENDAMPINGAN PERMODALAN USAHA KOPERASI NELAYAN PINTAR BANDA ACEH Hamdani Hamdani; Josi Farmiati; Ismail Ismail; Saiful Bahgia; Hasbi Hasbi; Armanda Butar butar
Jurnal Industri Kreatif dan Kewirausahaan Vol 3, No 1 (2020): JUNE
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v3i1.65

Abstract

Kegiatan Pengabdian kepada masyarakat (PkM) pendampingan manajemen usaha dan permodalan bagi Koperasi Nelayan Pintar Banda Aceh telah menghasilkan pengetahuan baru bagi pengurus dalam mengatasi kebutuhan modal usaha yang diperlukan. Telah terjadi peningkatan kapasitas dalam mengelola aspek permodalan sehingga lebih efektif dan efesien. Selain itu kegiatan pendampingan ini juga telah berhasil terbangun hubungan kemitraan antara Koperasi Nelayan Pintar dengan pihak lembaga keuangan bank terutama bank pemerintah untuk mengakses Kredit Usaha Rakyat (KUR) Sektor Kelautan dan Perikanan yang telah diprogramkan. Metode pelaksanaan kegiatan ini bersifat kolaboratif dan aplikatif. Kegiatan pendampingan tersebut berlangsung pada Februari-April 2020.
Determinansi Kinerja Keuangan Pemerintah Daerah Sri Winarsih Ramadana; Mariana Mariana; Rahmaniar Rahmaniar; Saiful Bahgia
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1590

Abstract

This study aimed to determine the effect of capital expenditure and accrual directors on financial performance in Aceh local government. The research method used is a quantitative approach using secondary data. The data analysis method used in this research is multiple linear regression. The population in this study were all districts/cities in Aceh Province, totalling 23 City Districts, with the observation year taken being 2017-2019. From 23 samples with three years of observation, 69 observations were obtained. The results showed that capital expenditure affects the financial performance of local governments. However indicates that local governments make capital expenditures appropriately and effectively, so this can improve the financial performance of local governments. Accrual directors affect the financial performance of local governments. However, by using an accrual accounting system, directors can better evaluate the financial performance of local governments.
Co-Authors Armanda Butar butar Hamdani Hamdani Hasbi Ismail Ismail Ismail Ismail Josi Farmiati Mariana Mariana Rahmaniar Rahmaniar Sri Winarsih Ramadana Thasrif Murhadi