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All Journal Sosiohumaniora Jurnal Ekonomi dan Bisnis Jagaditha JURNAL KEBANGSAAN Jurnal Ilmiah Ekonomi Islam Jurnal Pendidikan Ekonomi & Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Pengabdian Magister Pendidikan IPA AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Indomera : Jurnal Magister Manajemen Jurnal Ekonomi dan Pembangunan Aceh Journal of Community Engagement (AJCE) Jurnal Ilmiah Dan Karya Mahasiswa Ekonomika : Jurnal Ekonomi dan Pembangunan Singkite Journal
Kamaruddin Kamaruddin
Dosen FE Universitas Islam Kebangsaan Indonesia (UNIKI)
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Akuntansi Syariah dan Akuntansi Konvensional: Komparasi Nyata Dari Tinjauan Literature Kamaruddin Kamaruddin; Saparuddin Siregar
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5427

Abstract

Comparison between sharia and conventional accounting is still a debate, especially at the practical and philosophical levels. This study uses a review of the literature to emphasize the differences between Islamic accounting and conventional accounting. The rapid growth of the Islamic finance industry causes conventional accounting practices to be insufficient to accommodate its unique characteristics. So from an examination of the literature, Islamic society clearly needs an accounting system that is in accordance with the ideology and values of Muslims. The findings of this study clearly describe the differences between Islamic accounting and conventional accounting, both in terms of philosophy and in practice. Thus strengthening the position of Islamic accounting as a science that is historically earlier than conventional accounting. Other findings from this study help break the obsession with the notion that Islamic accounting adopts conventional accounting.
ANALISIS DAMPAK LINGKUNGAN KERJA DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA SERTA IMPLIKASINYA PADA KINERJA GURU SD DI KECAMATAN BANDAR BARU KABUPATEN PIDIE JAYA Kamaruddin Kamaruddin; Win Konadi; Sri Hidayati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1163

Abstract

The study was conducted on a sample of 227 SD Negeri Bandar Baru Pidie Jaya teachers, with the aim of knowing; 1) the partial effect of work environment and organizational culture on teacher job satisfaction, 2) the effect of job satisfaction on teacher performance, and 3). The influence of the work environment and organizational culture through job satisfaction has implications for teacher performance. This research is in the form of a survey using quantitative descriptive methods and associative analysis between variables using a path analysis approach. The results of the study found that; a). There is a direct and indirect influence of work environment factors on teacher job satisfaction of 85.64%, while the influence of school organizational culture factors on teacher job satisfaction is 86.08%. b). there is an effect of job satisfaction on teacher performance, which is 15.76%. c). There are direct and indirect effects of the three factors (variables) studied on performance, namely the influence of the work environment by 28.13%, the influence of teacher job satisfaction factors by 15.76% and the influence of school organizational culture factors by 35.23% on the performance of elementary school teachers. in Bandar Baru District, Pidie Jaya Regency by 64.10%.
Are Village Fund and Village-Owned Enterprises Crucial in Eradicating Poverty in Indonesia Azhari Azhari; Muhammad Yusuf; Kamaruddin Kamaruddin; F. Fadly
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.132-138

Abstract

This study aims to examine the village funds and village-owned enterprises in reducing poverty in Indonesia. The village fund has been rolled out since 2015 by the government of the Republic of Indonesia. The data used is panel data by combining time series data and panel data from 2015 to 2021. The population of this study consists of all villages in 23 districts/cities in Aceh propince, with the total of 6.497 villages, using panel regression as an analytical tool. The result of this study showed that although village funds and village-owned enterprises do have effect in reducing the number of poor people in rural areas, however, the impact of village fund is more significant compared to village-owned enterprises. In this case relevant stakeholders should be able to increase the capacity of village fund managers through internship programs, mentoring and capacity building for managers. Multi-stakeholder cooperation is highly recommended in empowering village-owned enterprises as a source of village original income. The limitation of this study is it does not distinguish the type of business from each existing business owned by the village. Therefore, the future research needs to evaluate the type of business in a village-owned enterprise.
PENYULUHAN TENTANG MANAJEMEN USAHA KERIPIK PISANG DI KECAMATAN KOTA JUANG Sri Murniyanti; Tri Putri Utami; Fajrinur Fajrinur; Fatimah Zuhra; Kamaruddin Kamaruddin
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 4 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i4.1499-1506

Abstract

Secara geografis, negara Indonesia adalah negara yang agraris memiliki tanah yang sangat subur serta banyak hutan yang begitu hijau. Semua ini sangat mendukung negara Indonesia dalam meningkatkan hasil produksi pertaniannya. Hasil produksi ada yang rendah mutunya dikarenakan krisis ekonomi yang turun. Untuk menjaga kualitas serta komoditas pisang agar tetap stabil/tinggi maka perlu dilakukan pengolahan produk pisang menjadi keripik yang memiliki nilai tinggi. Perkembangan yang begitu pesat maka manusia membutuhkan gizi yang semakin baik. Sehingga manusia sangat membutuhkan makanan yang tinggi gizinya dalam menjaga kesehatannya.
Pelatihan Pengolahan Data untuk Analisis Jalur dengan Menggunakan SPSS v.22 pada Mahasiswa Magister Manajemen UNIKI Bireuen Kamaruddin K; Azhari Azhari; Win Konadi; Rizkan Abqa
Aceh Journal of Community Engagement (AJCE) Vol 2 No 1: April 2023
Publisher : LPPM Umuslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/ajce.v2i1.1987

Abstract

Lecturer service activities in the form of training aim to increase participants' understanding, ability to use path analysis and skills in processing data with the SPSS application program. The training method is divided into the stages of material preparation and selection of participants, implementation by face-to-face interviews and practice, as well as evaluation of training results through discussions and post tests. The results of the activity show an increase in ability, understanding of the application of path analysis and the benefits of knowledge, skills from training and application of data processing results by being able to interpret them to help students complete thesis research analysis as teaching materials. requirements for later completion of the master of management studies
Pengaruh Motivasi Dan Semangat Kerja Terhadap Kinerja Karyawan Pada Cipta Karya Aceh Zahara Zahara; Kamaruddin Kamaruddin; Zulfikar Zulfikar
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 4 (2023): AGUSTUS : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i4.497

Abstract

This study aims to determine the effect of motivation and employee morale on Acehnese creations. The sample used in this study was 30 Cipta Karya aceh employees. The method in this research is a quantitative method. The results showed that it is known that the t_1 count is 2.889 with a ttable of 1.661, then t table <t count. With a significance level of 0.005 <0.05, this proves that the first hypothesis is accepted, namely that there is an effect of motivation on performance. While the t_3 count above can be seen that t_3 is 2.116 with a ttable of 1.661, then t table < t count. With a significance level of 0.037 <0.05, this proves that the second hypothesis is accepted, namely that there is an effect of morale on performance.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL KEPALA SEKOLAH DAN KEPRIBADIAN GURU TERHADAP MOTIVASI BELAJAR SERTA IMPLIKASINYA PADA PRESTASI BELAJAR SISWA SMA NEGERI 1 PEUSANGAN KABUPATEN BIREUEN Megawati Megawati; Kamaruddin Kamaruddin
IndOmera Vol 4 No 8 (2023): indOmera, September 2023
Publisher : LPPM-UNIKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55178/idm.v4i8.373

Abstract

The purpose of this study was to analyze the effect of the transformational leadership of the school principal and the teacher's personality on student motivation and its implications for student achievement. Research on students of SMA Negeri 1 Peusangan, Bireuen Regency. Using associative quantitative methods with path analysis tools. The results of the study prove: 1) There is a causal relationship between the principal's transformational leadership variables and the teacher's personality. 2) There is a direct and indirect effect of the principal's transformational leadership on student learning motivation of 38.52%. 3) There is a direct and indirect effect of the teacher's personality on student learning motivation of 22.96%. 4) The contribution of the principal's transformational leadership factor and teacher's personality to student learning motivation is 62,1%. 5) There is an influence of learning motivation on student achievement of 41.7%. 6) There is a direct and indirect effect of the principal's transformational leadership on student achievement of 20.66%. 7) There is a direct and indirect influence of the teacher's personality on student achievement of 42.17%. 8) Simultaneously the contribution of the transformational leadership of the principal and teacher's personality to the learning achievement of SMA Negeri 1 Peusangan, Bireuen Regency is 60,2%.
Penyuluhan Literasi Keuangan Untuk Masyarakat Di Desa Blang Mee Timu zuriani ritonga; Rizkha Maulana; Rizky Maulana; Fatimah Zuhra; Sri Mulyani; Sutoyo Sutoyo; Kamaruddin Kamaruddin; M Yusuf
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.3154

Abstract

Literasi keuangan memegang peranan penting dalam pengembangan usaha para pelaku UMKM. Literasi keuangan juga membantu rumah tangga untuk mengelola keuangan yang baik. Banyak faktor yang mempengaruhi tingkat literasi keuangan seperti sosial budaya, usia, gender dan juga tingkat pendidikan. Salah satu literasi keuangan yang perlu dipahami oleh pelaku usaha adalah fintech lending. Melalui fintech lending proses peminjaman dana menjadi lebih mudah dan cepat. Dengan adanya penyuluhan akan sangat membantu dalam meningkatkan literasi keuangan masyarakat terutama masyarakat yang jauh dari perkotaan. Sebagian besar pelaku UMKM dan masyarakat di Desa Blang Mee Timu masih memiliki tingkat literasi keuangan yang rendah. Sisi positifnya mereka memiliki tingkat antusias yang tinggi mengenai fintech khususnya fintech lending. Dilakukan pelatihan lanjutan yang bersifat pendampingan dan pemberdayaan kepada pelaku UMKM dan masyarakat di Desa Blang Mee Timu. Dapat dibuka akses yang lebih luas kepada civitas akademika lain untuk memberikan penyuluhan agar wawasan dan informasi masyarakat semakin berkembang.
Pelatihan Perhitungan Harga Pokok Produksi Di Umkm Kripik Ketela desa Pulo Kiton, Bireuen Zuriani Ritonga; Kamaruddin; Fatimah Zuhra; Zalikha; Nur Jannah; Elvina; Bayu Ekobroto; Junita Lubis
Jurnal Pengabdian Magister Pendidikan IPA Vol 6 No 4 (2023): Oktober-Desember 2023
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v6i4.6563

Abstract

Determining the cost of production may still be somewhat difficult for MSME players. Calculation and determination of the cost of production is very important in order to know the calculation of sales margins, determination of selling prices and predictions of profit and loss. UMKM Keripik Ketela has not yet calculated the cost of goods produced accurately due to a lack of knowledge about accounting. Conducted training regarding calculating the cost of production according to It is hoped that accounting science can produce accurate information and can be used as a consideration in determining product selling prices more accurately. In calculating the cost of a product, it is necessary to know the cost elements used, including the nature of these costs, both fixed and variable. The training program provided will help Cassava Chip MSME owners to be able to accurately calculate the cost of production which will later be useful in determining product selling prices, monitoring periodic profits and losses.
THE INFLUENCE OF ORGANIZATIONAL CULTURE, PRINCIPAL LEADERSHIP AND SCHOOL ENVIRONMENT ON ORGANIZATIONAL COMMITMENT IN DISTRICT HIGH SCHOOLS JUANG CITY BIREUEN REGENCY Basri, Hasan; Kamaruddin, Kamaruddin
IndOmera Vol 1 No 2 (2020): indOmera, September 2020
Publisher : LPPM-UNIKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55178/idm.v1i2.203

Abstract

The study was conducted on teachers of state high schools in Juang City District of Bireuen Regency, with the aim being to determine the effect; 1). organizational culture towards the organizational commitment of teachers, 2) leadership of the school principal towards the commitment of teacher organizations, 3). the school environment towards the organizational commitment of teachers, and 4). organizational culture, school principal's leadership and school environment towards the teacher's organizational commitment. This research is in the form of a quantitative study with a survey of 118 high school civil servant teachers in Juang City District, Bireuen Regency, by collecting data through a questionnaire. And the data analysis method with the path analysis approach. The results of the study showed that it was proven; 1). the influence of organizational culture factors on organizational commitment, at 10.12 percent. 2). 30.17 percent influence the Principal's Leadership on Organizational Commitment, 3). the influence of the School Environment on organizational commitment of 2.92 percent, and 4). Through the coefficient of determination explains that the contribution of factors Organizational Culture, Principal Leadership, and School Environment to the Commitment of teacher organizations by 43.2 percent. While the rest of the role of variables not examined was 34.8% which were assumed to be factors such as compensation, organizational climate, work facilities, Education and Training, etc
Co-Authors Amransyah, Amransyah Amri Amri Andri Soemitra Andri Soemitra Azhari Azhari Azhari Azhari Bayu Ekobroto Bi Rahmani, Nur Ahmadi Elvina, Elvina F. Fadly Fajar Budiyanto, Fajar Fajrinur Fajrinur Fatimah Zuhra Fatimah Zuhra Fitriah Hasan Basri Hasbi Hildani, Hildani Irvan Murizal Jamal Jamal Junaidi Junaidi Junita Lubis M Yusuf M. Shabri A. Majid M. Yusuf Mai Simahatie Marliyah Marzuki Marzuki Maskur Maskur Maskur Maskur Megawati - Megawati Megawati Muhammad Ferdiananda Chadafi Mujidar Mujidar Mursalin, Khairul Musrizal, Musrizal Novi, Noviani Nur Jannah Raimah, Raimah Ratna Dewi Rita Handayani Rizkan Abqa Rizkha Maulana Rizky Maulana Roza, Ida Saparuddin Siregar Silvana Dwi Novianty Sonny Muhammad Ikhsan Mangkuwinata Sri Hidayati Sri Mulyani Sri Murniyanti Sutoyo Sutoyo Tri Putri Utami Turrahmi, Sarah Win Konadi Yuda Bakti, I Gede Mahatma Zahara Zahara Zalikha Zuhrinal M. Nawawi Zulfikar Zulfikar Zuriani Ritonga