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Analisis Pergeseran Sektor Perekonomian Kabupaten Aceh Besar Faisal Faisal
Jurnal Ekonomi dan Kebijakan Publik Indonesia Vol 2, No 2 (2015): Mei 2015
Publisher : Syiah Kuala University

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This study aims to analyze the shift in the economic sector of Aceh Besar district and determine dominant sector. This study uses secondary data time series (time series) of the Gross Regional Domestic Product (GDP) of Aceh Besar and Aceh province in 2008-2010 and 2011-2013. The analytical tool used Klassen Tipology and Location Quotient (LQ). Based on the research results, Tipology Klassen analysis indicates that there has been a shift in the economic sector of Aceh Besar district where the agricultural sector as well as transport and communications sector earlier in the period 2008-2010 are in quadrant II (stagnant sector) in 2011-2013 has shifted to Quadrant IV (underdeveloped sector). Building and construction sector; hotel and restaurant trade and Services sector moved from quadrant I (developed sector) to quadrant II (stagnantsector). Location Quotient (LQ) shows a shift in the agriculture sector; Building and construction, trade, hotels and restaurants; Transport and communications; Finance, real estate and business services as well as services, from the basic sector into the non base. The economic sector that is still the basis of the sector in the economy of Aceh Besar regency are the building sector and construction. The local government of Aceh Besar district in order to keep attention to the development of the economic sectors as consideration for the economic development of the region to provide high impact for the improvement of people's income and employment.

Analisis Sektor Unggulan Perekonomian Kota Banda Aceh Faisal Faisal
Jurnal Ekonomi dan Kebijakan Publik Indonesia Vol 1, No 1 (2014): November 2014
Publisher : Syiah Kuala University

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This study aims to analyze the dominant sector that has criteria as developed sector and growing rapidly, basic sector, has competitive advantage and specialized in the economy of Banda Aceh city as information and consideration in economic development planning. By using the secondary data in the form of the Gross Regional Domestic Product (GRDP) time series of Banda Aceh city and Aceh Province during the period 2008 to 2012. To reach the purpose, this study it used the Tipology Klassen method, Location Quotient ( LQ ) and shift share analysis that fastilated by Esteban Merquillas. The results of this study indicates that the dominant sector as well as competitive and specialized are electricity and Clean water sector, trade, hotels and restaurants, transport and communication sector, Finance, Real Estate and Services Company with a substantial contribution. The government of Banda Aceh city in an effort to boost the economy with developing dominant sectors that provide high impact for increasing income and employment opportunities in Banda Aceh city area.

Perspektif Model Bagi Hasil Laba Usaha Berbasis Syariah Pada Bumdes Sebagai Solusi Mitra Berkeadilan Dasmi Husin; Rusydi Rusydi; Khairil Fata; Rahmi Raihan; Faisal Faisal; Indra Wijaya
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7446

The purpose of this study was to determine the application of the sharia-based profit-sharing model to village enterprise (Bumdes) in Banna Village, Paya Punteut Village, Muara Dua District, Lhokseumawe. Along with the establishment of Bumdes in every village in Indonesia, various operational problems have arisen that threaten business continuity. On the one hand, the existence of Bumdes is very beneficial for improving the welfare of rural communities, but on the other hand it creates various new problems. One of them is the problem of financial records and business profit sharing system. Forcing a profit-sharing model like an established company certainly cannot be done as quickly as possible because the communities and characteristics of village communities are different. Therefore, we need an approach, an appropriate model, that is familiar, but does not hinder the application of financial accounting principles/standards.The research method is descriptive qualitative. This study prioritizes a participatory approach by collecting relevant information from competent sources to be discussed together through Focus Group Discussions (FGD), observation, and preparation of financial reports with a Mudharabah contract (provit sharing). The results of the study show that the application of a sharia-based profit-sharing model requires mutual consent and agreement. In principle there should be no element of coercion and all rights and obligations must be explained in a transparent manner. There is no hidden intention to benefit either party. The principles of accountability and transparency applied by Bumdes Banna Lhokseumawe must be enforced to meet the qualifications for better accounting recording and reporting. Profit sharing is good if you use profit sharing methods, but the terms must be mutually agreed upon in writing and documented.

Pelatihan Pengukuran Kualitas Pengajar Berbasis Peran Pada Perguruan Tinggi Yusri Hazmi; Teuku Zulkarnain; Faisal F; Anwar A; Aryati A; Faisal Faisal; Muhammad Nasir
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 3 (2023): Juni
Publisher : Yayasan Daarul Huda Kruengmane

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Upaya meningkatkan kinerja akademik melalui peningkatan kualitas pengajaran, menjadi ukuran kualitas pengajaran, baik dalam bentuk kualifikasi pendidikan, pengalaman, dan metode pengajaran. Kegiatan ini berfokus pada implikasi pentingnya membuat konsep dan mengevaluasi kualitas pengajar, sehingga diperoleh ukuran yang jelas dan terstandar dalam melakukan penilaian. Kegiatan ini penting dilakukan sebagai usaha untuk meningkatkan kapasitas profesionalisme pengajar, yang didasarkan pada konten pendidikan dan evaluasi pengajaran. Kegiatan ini menyimpulkan bahwa pengajar sebagai sumber daya paling bernilai yang tersedia di perguruan tinggi dan perlu dilakukan penilaian secara objektif. Ada kebutuhan untuk mendifinisikan dan mengukur kualitas pengajar, yang tertuang dalam kebijakan pengajaran. Kebijakan yang berfokus pada kebutuhan dalam melakukan peningkatan kapasitas dalam profesionalisme pengajar, yang tentunya menajdi bagian dari proses evaluasi, terutama berkaitan dengan tugas yang dilakukan pengajar. Kualitas pengajaran harus secara jelas terdefisnisikan dan terukur, sehingga penilaian dapat dilakukan secara objektif dan akuntabelitas.

Pelatihan Pengukuran Kualitas Pengajar Berbasis Peran Pada Perguruan Tinggi Yusri Hazmi; Teuku Zulkarnain; Faisal F; Anwar A; Aryati A; Faisal Faisal; Muhammad Nasir
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 3 (2023): Juni
Publisher : Yayasan Daarul Huda Kruengmane

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

Upaya meningkatkan kinerja akademik melalui peningkatan kualitas pengajaran, menjadi ukuran kualitas pengajaran, baik dalam bentuk kualifikasi pendidikan, pengalaman, dan metode pengajaran. Kegiatan ini berfokus pada implikasi pentingnya membuat konsep dan mengevaluasi kualitas pengajar, sehingga diperoleh ukuran yang jelas dan terstandar dalam melakukan penilaian. Kegiatan ini penting dilakukan sebagai usaha untuk meningkatkan kapasitas profesionalisme pengajar, yang didasarkan pada konten pendidikan dan evaluasi pengajaran. Kegiatan ini menyimpulkan bahwa pengajar sebagai sumber daya paling bernilai yang tersedia di perguruan tinggi dan perlu dilakukan penilaian secara objektif. Ada kebutuhan untuk mendifinisikan dan mengukur kualitas pengajar, yang tertuang dalam kebijakan pengajaran. Kebijakan yang berfokus pada kebutuhan dalam melakukan peningkatan kapasitas dalam profesionalisme pengajar, yang tentunya menajdi bagian dari proses evaluasi, terutama berkaitan dengan tugas yang dilakukan pengajar. Kualitas pengajaran harus secara jelas terdefisnisikan dan terukur, sehingga penilaian dapat dilakukan secara objektif dan akuntabelitas.

Pelatihan Pengukuran Kualitas Pengajar Berbasis Peran Pada Perguruan Tinggi Yusri Hazmi; Teuku Zulkarnain; Faisal F; Anwar A; Aryati A; Faisal Faisal; Muhammad Nasir
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 3 (2023): Juni
Publisher : Yayasan Daarul Huda Kruengmane

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

Upaya meningkatkan kinerja akademik melalui peningkatan kualitas pengajaran, menjadi ukuran kualitas pengajaran, baik dalam bentuk kualifikasi pendidikan, pengalaman, dan metode pengajaran. Kegiatan ini berfokus pada implikasi pentingnya membuat konsep dan mengevaluasi kualitas pengajar, sehingga diperoleh ukuran yang jelas dan terstandar dalam melakukan penilaian. Kegiatan ini penting dilakukan sebagai usaha untuk meningkatkan kapasitas profesionalisme pengajar, yang didasarkan pada konten pendidikan dan evaluasi pengajaran. Kegiatan ini menyimpulkan bahwa pengajar sebagai sumber daya paling bernilai yang tersedia di perguruan tinggi dan perlu dilakukan penilaian secara objektif. Ada kebutuhan untuk mendifinisikan dan mengukur kualitas pengajar, yang tertuang dalam kebijakan pengajaran. Kebijakan yang berfokus pada kebutuhan dalam melakukan peningkatan kapasitas dalam profesionalisme pengajar, yang tentunya menajdi bagian dari proses evaluasi, terutama berkaitan dengan tugas yang dilakukan pengajar. Kualitas pengajaran harus secara jelas terdefisnisikan dan terukur, sehingga penilaian dapat dilakukan secara objektif dan akuntabelitas.

Pelatihan Pengukuran Kualitas Pengajar Berbasis Peran Pada Perguruan Tinggi Yusri Hazmi; Teuku Zulkarnain; Faisal F; Anwar A; Aryati A; Faisal Faisal; Muhammad Nasir
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 3 (2023): Juni
Publisher : Yayasan Daarul Huda Kruengmane

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

Upaya meningkatkan kinerja akademik melalui peningkatan kualitas pengajaran, menjadi ukuran kualitas pengajaran, baik dalam bentuk kualifikasi pendidikan, pengalaman, dan metode pengajaran. Kegiatan ini berfokus pada implikasi pentingnya membuat konsep dan mengevaluasi kualitas pengajar, sehingga diperoleh ukuran yang jelas dan terstandar dalam melakukan penilaian. Kegiatan ini penting dilakukan sebagai usaha untuk meningkatkan kapasitas profesionalisme pengajar, yang didasarkan pada konten pendidikan dan evaluasi pengajaran. Kegiatan ini menyimpulkan bahwa pengajar sebagai sumber daya paling bernilai yang tersedia di perguruan tinggi dan perlu dilakukan penilaian secara objektif. Ada kebutuhan untuk mendifinisikan dan mengukur kualitas pengajar, yang tertuang dalam kebijakan pengajaran. Kebijakan yang berfokus pada kebutuhan dalam melakukan peningkatan kapasitas dalam profesionalisme pengajar, yang tentunya menajdi bagian dari proses evaluasi, terutama berkaitan dengan tugas yang dilakukan pengajar. Kualitas pengajaran harus secara jelas terdefisnisikan dan terukur, sehingga penilaian dapat dilakukan secara objektif dan akuntabelitas.

Prospects for Increasing the Economic Independence of the Community Through the Red and White Cooperative Based on Maqashid Sharia Muslim Marpaung; Faisal; Muflihul Fadhil; Tedi Hermansyah
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1769

The purpose of this research is to examine the impact of capital structure, profitability, and liquidity on stock returns, taking into account company size as a moderating factor, in food and beverage firms listed on the Indonesia Stock Exchange (BEI) between 2019 and 2023. Data from the Indonesia Stock Exchange served as the foundation for this research. The sampling technique employed was purposive sampling. This research included a sample of 11 companies from the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2019 and 2023, with a total of 55 companies. Moderated Regression Analysis (MRA), secondary data, and panel data regression analysis were the methods used. According to the findings of this study, capital structure has a positive and considerable impact on share returns, liquidity has a positive and significant impact on share returns, and profitability has no effect on share returns. The impact of profitability on stock returns is not greatly moderated (strengthened) by firm size

THE MEDIATING ROLE OF BUDGET RATCHETING ON OWN-SOURCE REVENUE AND REVENUE SHARING FUNDS' EFFECT ON CAPITAL EXPENDITURE Faisal Faisal; Akmal Huda Nasution; Edy Zulfiar; Mariana Mariana; Anhar Firdaus; Rulyanti Susi Wardhani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4620

Objectives: This study aims to analyze the direct effect of Local Own-Source Revenue (PAD) and Revenue Sharing Fund (DBH) on Capital Expenditure, as well as to examine the mediating role of Budget Ratcheting in these relationships.Methodology: The research employs a quantitative approach with multiple linear regression analysis, utilizing time-series cross-sectional data from 23 regencies/cities in Aceh Province over a five-year period (2018–2022). Data were obtained from audited Local Government Financial Statements (LKPD), covering PAD, DBH, Capital Expenditure, and Budget Ratcheting variables. The analysis was conducted using SPSS version 25, with classical assumption tests applied to ensure model validity.Findings: The results show that PAD does not have a statistically significant effect on Capital Expenditure (p = 0.234), suggesting the presence of contextual influences such as governance quality and fiscal policy implementation. Conversely, DBH demonstrates a significant positive impact on Capital Expenditure (p = 0.000), consistent with prior studies emphasizing its role in enhancing local government investment capacity. Mediation analysis reveals that Budget Ratcheting strengthens the relationship between PAD and Capital Expenditure despite the initial insignificance (p = 0.015). Moreover, Budget Ratcheting mediates the relationship between DBH and Capital Expenditure with a notable negative adjustment effect (p = 0.005).Conclusion: The study highlights the critical role of revenue-sharing mechanisms and adaptive budgeting practices in supporting regional development. Strengthening fiscal management and enhancing budget flexibility are recommended strategies to maximize the effectiveness of local revenue streams in driving capital expenditures.

PREPARING CASH FLOW REALIZATION BASED ON MICROSOFT EXCEL USING PIVOT TABLE AS A DATA SORTING TOOL AT PT PERKEBUNAN NUSANTARA I KOTA LANGSA Cici Astuti; Faisal; Nurul Mawaddah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.120

This research was conducted at PT Perkebunan Nusantara I, Langsa City. PTPNI is a state-owned company engaged in oil palm and rubber plantations. In preparing financial performance projections for the next period, companies have difficulty obtaining detailed cash flow realization data. This research aims to create detailed data on monthly cash flow realization reports as material for preparing financial performance projections. The data used to compile cash flow realization is data from the export of cash journal data from the SAP application. The result of the research is the formation of a report on the realization of the company's cash flow complete with details that have been sorted using a tool, namely the Pivot Table feature in Microsoft Excel. Keywords— Include 5 – 6.

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