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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Aplikasi Akuntansi Jurnal Pendidikan dan Konseling Jurnal Bisnis Dan Kajian Strategi Manajemen Jurnal Sains Riset Akbis: Media Riset Akuntansi dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Manajemen dan Perbankan (JUMPA) el-Amwal Journal of Comprehensive Science Jurnal Ekobismen Regress: Journal of Economics & Management Cemara Education and Science Jurnal Abdimas Independen Jurnal Ilmiah Akuntansi
Sari Maulida Vonna
Universitas Teuku Umar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Peran Akademisi Untuk Meningkatkan Kualitas Pendidikan Di Era Digital Maulina, Rina; Rahmazaniati, Linda; Maulida Vonna, Sari; Ika Rahmadani; Devi Maulidasari, Cut; Intassar Husen, Tamitha; Ridha, Ainul; Rizky, Fitrian
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 1 (2024): Jurnal Abdimas Independen, Mei 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i1.1098

Abstract

Abstrak: Dewasa ini perkembangan ilmu pengetahuan dan teknologi (IPTEK) sangat begitu cepat. Hal ini, berpengaruh terhadap dunia pendidikan kita, Bagaimana pendidikan merespon dan mengantisipasi perkembangan teknologi dan informasi yang sudah tidak dapat dihindari yang telah memasuki dunia nyata? Apa yang harus dilakukan oleh guru dan pengelola lembaga pendidikan untuk tetap hidup dan berkembang di dunia pendidikan saat ini? Karena inovasi sangat penting untuk sistem pendidikan perguruan tinggi yang baik. Inovasi dan kompleksitas berkorelasi linear. Tugas yang lebih kompleks membutuhkan lebih banyak inovasi, sementara tugas yang lebih sederhana membutuhkan lebih sedikit inovasi. Pelaksanaan kegiatan pengabdian kepada masyarakat kolaborasi ini dilaksanakan pada tanggal 26 Desember sampai 29 Desember 2023, di Hotel Linge Land, Takengon. Pelaksanaan kegiatan yang dilakukan berupa, mencari informasi dari beberapa sumber, setelah itu dilakukan observasi terlebih dahulu dengan berkomunikasi kepada para dosen/akademisi dan jajaran pimpinan dalam rancangan kegiatan berupa seminar. Kegiatan seminar ini dilaksanakan secara hybrid, hadir secara langsung bersama para peserta (dosen dan mahasiswa) perwakilan dari beberapa Perguruan Tinggi yang ada di Aceh, salah satunya Universitas Teuku Umar, sebagian peserta yang berhalangan ke lokasi seminar hadir melalui zoom. Seminar ini dimulai dengan pembukaan yang dibuka langsung oleh Panitia dan dilanjutkan ketua tim kegiatan pengabdian. Penyampaian berlangsung dengan lancar berlanjut dengan sesi tanya jawab, memberikan umpan balik kepada audiens, peserta seminar antusias, serius sehingga memberikan dampak positif dari kegiatan pengabdian masyarakat yang telah dilakukan. Hasil pengabdian Akademisi harus belajar menggunakan teknologi informasi dan menggunakan alat pendukung digital untuk membantu dalam pengajaran. Kata Kunci: Peran Akademisi, Kualitas Pendidikan, Era Digital Nowadays, the development of science and technology (IPTEK) is very fast. This has an impact on our world of education. How does education respond to and anticipate the inevitable developments in technology and information that have entered the real world? What must teachers and administrators of educational institutions do to survive and develop in today's world of education? Because innovation is very important for a good university education system. Innovation and complexity are linearly correlated. More complex tasks require more innovation, while simpler tasks require less innovation. This collaborative community service activity will be carried out from December 26 to December 29, 2023, at the Linge Land Hotel, Takengon. The activities carried out consist of seeking information from several sources, after which observations are carried out first by communicating with lecturers, academics, and the leadership in planning activities in the form of seminars. This seminar activity was carried out in a hybrid manner, attending in person with participants (lecturers and students) representing several universities in Aceh, one of which was Teuku Umar University. Some participants who were unable to go to the seminar location attended via Zoom. This seminar began with an opening, which was opened directly by the committee and continued by the leader of the service activities team. The delivery went smoothly and continued with a question-and-answer session, providing feedback to the audience. The seminar participants were enthusiastic and serious so as to provide a positive impact from the community service activities that had been carried out. As a result of service, academics must learn to use information technology and digital supporting tools to assist in teaching. Keywords: Role of Academics, Quality of Education, Digital Era.
Pemberdayaan Ekonomi Kreatif Kelompok Wanita Non-Produktif Melalui Edukasi Ketahanan Pangan di Aceh Besar Maulina, Rina; Linda Rahmazaniati; Sari Maulida Vonna; Ika Rahmadani; Tamitha Intassar Husen; Fitrian Rizky
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 2 (2024): Jurnal Abdimas Independen, November 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i2.1397

Abstract

Abstrak: Pemberdayaan ekonomi kreatif merupakan salah satu strategi yang dapat digunakan untuk meningkatkan kesejahteraan masyarakat. Ekonomi kreatif dapat membantu menciptakan lapangan kerja baru, meningkatkan pendapatan keluarga, dan mendorong pertumbuhan ekonomi lokal. Salah satu bidang ekonomi kreatif yang memiliki potensi besar di Kecamatan Darul Imarah adalah pengolahan ikan menjadi nugget dan abon. Ikan merupakan bahan pangan yang mudah diolah dan dapat diolah menjadi berbagai macam produk, seperti nugget dan abon. Nugget dan abon merupakan produk makanan yang disukai oleh banyak orang, sehingga memiliki peluang pasar yang besar. Edukasi pengolahan ikan menjadi nugget dan abon dapat membantu kelompok wanita non produktif di Kecamatan Darul Imarah untuk meningkatkan pengetahuan dan keterampilan mereka dalam mengolah bahan pangan lokal. Hal ini dapat membantu mereka untuk menghasilkan produk yang berkualitas dan bernilai ekonomis. Edukasi ini juga dapat membantu mereka untuk mengembangkan usaha ekonomi kreatif mereka sendiri, dan meningkatkan taraf hidup mereka. Pelaksanaan kegiatan pengabdian kepada masyarakat kolaborasi ini dilaksanakan pada tanggal 26 Mei 2024,di Kampung Kreatif, Darul Imarah, Aceh Besar. Kegiatan pengabdian diawali dengan pembukaan acara yang diisi dengan kata-kata sambutan oleh ketua panitia dan founder kampung kreatif. Setelah acara pembukaan, kegiatan ini dilanjutkan dengan pembagian brosur tentang cara pengolahan nugget dan abon dengan menggunakan bahan baku ikan. Hasil pengabdian Pengolahan hasil pertanian/perikanan daerah menjadi produk pangan (nugget dan abon ikan) menjanjikan pengembangan ekonomi kreatif dan ketahanan pangan keluarga. Kata Kunci: Pemberdayaan Ekonomi Kreatif, Edukasi, Ketahanan Pangan Abstract: Empowering the creative economy is one of the strategies that can be used to improve the well-being of the people. A creative economy can help create new jobs, boost family income, and boost local economic growth. One of the creative economic fields that has great potential in Darul Imarah district is the processing of fish into nugget and abon. Fish are easy to process and can be processed into a variety of products, such as nugget and abon. Nuggets and abon are food products preferred by many people, so have a huge market opportunity. The education of processing fish into nugget and abon can help non-productive women groups in Darul Imarah district to improve their knowledge and skills in processing local foodstuffs. This education can also help them to develop their own creative economic ventures, and improve their standard of living. The implementation of dedication to the community of this collaboration will be carried out on May 26, 2024, in Kampung Kreatif, Darul Imarah, Aceh Besar. The dedication began with the opening ceremony filled with greeting words by the chairman of the committee and the founder of the creative village. After the opening ceremony, the event continued with the sharing of brochures on how to process nuggets and abonnements using fish raw materials. The processing of local agriculture/fishing products into food products (nugget and fish stocks) promises the development of a creative economy and family food sustainability. Keywords: Empowerment of the Creative Economy, Education, Food Sustainability
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Modal: Studi Kasus pada Pemerintah Kota Subulussalam Fitri; Cici Darmayanti; Linda Rahmazaniati; Sari Maulida Vonna
Regress: Journal of Economics & Management Vol. 5 No. 1 (2025)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v5i1.2009

Abstract

This study examines the influence of Regional Original Revenue (Pendapatan Asli Daerah / PAD) and Balancing Funds on capital expenditure in Subulussalam City. The implementation of regional autonomy has significantly transformed local governance by granting greater authority and responsibility to regional governments in managing development and public finance. One of the major challenges faced by local governments concerns their capacity to finance public expenditures and prioritize development programs that directly benefit society, particularly through capital expenditure allocation. This study addresses the question of whether PAD and Balancing Funds significantly affect capital expenditure in Subulussalam City. The research employed a descriptive quantitative approach using secondary data obtained through documentation methods from the Regional Financial Management Agency (BPKD) of Subulussalam City for the 2019–2023 period. Data were analyzed using multiple linear regression techniques. The findings reveal that PAD and Balancing Funds partially influence capital expenditure. Simultaneously, both variables demonstrate a positive and significant effect on capital expenditure, as indicated by significance values below 0.05. The study concludes that strengthening regional revenue capacity and optimizing balancing fund allocation are essential for improving regional development through sustainable capital expenditure policies.
Pengaruh Total Quality Management dan Kompetensi Manajerial Terhadap Kinerja Manajerial: Studi Empiris pada Pelaku UMKM di Kabupaten Aceh Barat Daya Albet Albet; Cut Widy Aulia Putri; Rimal Mahdani; Sari Maulida Vonna; Ika Rahmadani
Journal of Comprehensive Science Vol. 5 No. 1 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i1.3949

Abstract

Kinerja manajerial pelaku UMKM di Kabupaten Aceh Barat Daya masih rendah akibat lemahnya kualitas SDM, kurangnya inovasi, dan pengelolaan usaha yang tradisional. Penelitian ini bertujuan menganalisis pengaruh Total Quality Management (TQM) dan kompetensi manajerial terhadap kinerja manajerial UMKM. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal. Data dikumpulkan melalui kuesioner kepada 73 pelaku UMKM sektor sembako dan dianalisis menggunakan regresi linier berganda dengan SPSS. Hasil penelitian menunjukkan bahwa TQM dan kompetensi manajerial berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap kinerja manajerial. Hal ini menunjukkan bahwa penerapan TQM dan peningkatan kompetensi manajerial penting untuk memperkuat daya saing dan efektivitas pengelolaan UMKM di Aceh Barat Daya.
THE INTERACTION OF DISASTER, THE AGRICULTURAL SECTOR AND FOOD SECURITY Dara Angreka Soufyan; Sari Maulida Vonna; Lilis Marlina
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 4 (2024)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i4.1690

Abstract

This research explores the Interaction of Disasters and the Agricultural Sector on Food Security utilizing the Structural Equation Modeling (SEM-PLS) approach. Food security is crucial for human survival and well-being, making it a priority in any country. Indonesia has been one of the countries prone to disasters over the past decade, impacting the prevalence of food insecurity. The aim of this study is to investigate the effects of disasters on food security mediated by the agricultural sector. Sample selection involved a saturated sampling technique comprising 23 regencies/cities in the Province of Aceh. Data analysis in this research utilized SEM-PLS. The findings indicate that disasters do not influence food security, but they do affect the agricultural sector. Conversely, the research results demonstrate that the agricultural sector does not influence food security. Another significant finding in this study is that the agricultural sector does not significantly mediate the impact of disasters on food security.
Pengaruh Debt To Equity Ratio, Total Assets Turnover, dan Arus Kas Operasi Terhadap Financial Distress pada Perusahaan Sektor Infrastruktur yang Terdaftar di BEI Periode 2020-2024 Sovia Maharani; Abrar Amri; Linda Rahmazaniati; Dara Angreka Soufian; Sari Maulida Vonna
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zg6mqz17

Abstract

This study aims to examine the effect of the Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Operating Cash Flow on financial distress among infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative research approach, with the population consisting of all infrastructure sector companies listed on the Indonesia Stock Exchange throughout the observation period. The sample was selected using a purposive sampling technique, resulting in 40 companies. Data were analyzed using binary logistic regression with the assistance of IBM SPSS Statistics 25 software. The findings indicate that, partially, the Debt to Equity Ratio and Operating Cash Flow have a significant effect on financial distress, whereas Total Asset Turnover has no significant effect on financial distress. Simultaneously, the Debt to Equity Ratio, Total Asset Turnover, and Operating Cash Flow significantly affect financial distress. The Nagelkerke R Square value of 0.34 indicates that 34% of the variation in financial distress can be explained by the three independent variables, while the remaining 66% is explained by other variables outside the research model.
PERAN PENDIDIKAN ETIKA PROFESI DALAM MEMPENGARUHI HUBUNGAN ANTARA PERSEPSI MAHASISWA AKUNTANSI DENGAN PENCEGAHAN PELANGGARAN KODE ETIK AKUNTAN firmansyah firmansyah; Ika Rahmadani; Cut Widy Aulia Putri; Sari Maulida Vonna; Fatma Yanti
Cemara Education and Science Vol. 4 No. 3 (2026): Vol IV. Edisi III. Tahun 2026
Publisher : Cendekia Madani Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62145/ces.v4i3.229

Abstract

This study aims to analyze the influence of accounting students’ perceptions on the prevention of violations of the accountant code of ethics and to examine the role of professional ethics education as a moderating variable. A quantitative survey approach was employed. Primary data were collected through a structured questionnaire distributed to accounting students at Teuku Umar University through both online and direct distribution. A total of 126 student responses were included in the analysis. The study variables consisted of accounting students’ perceptions, prevention of accountant code-of-ethics violations, and professional ethics education. Data were analyzed using multiple linear regression with Moderated Regression Analysis (MRA) to examine the effect of students’ perceptions and the strengthening role of professional ethics education. The findings indicate that accounting students’ perceptions have a positive and significant effect on the prevention of accountant code-of-ethics violations. Descriptively, 82% of respondents supported preventive measures and rejected ethical violations, while 18% still showed some tolerance associated with ethical dilemmas and external pressure. Professional ethics education strengthened the relationship between students’ perceptions and prevention. These findings indicate that ethical perception formation in higher education should not stop at understanding ethical norms, but should be translated into the ability to recognize risks, evaluate dilemmas, and choose actions consistent with professional integrity. The study implies the need for applied ethics learning through case studies, decision-making simulations, and discussion of professional pressure situations.
Co-Authors Abrar Amri ade rahmah safitri Albet Albet Ayu Pratiwi Azmir Gani Cici Darmayanti Cut Widy Aulia Putri Dara Angreka Soufian DEWI SARTIKA Fadli Zuwanda Fatma Yanti Fatmayanti Fatmayanti Fikri Yusdarli Firmansyah Firmansyah Fitri Fitrian Rizky Hilal Hafid Ika Rahmadani Intassar Husen, Tamitha Irayana, Mela Lilis Marlina Linda Rahmazaniati Mastuti Harmi Maulidasari, Cut Devi Maulina Rina Maulina, Rina Nauli, Cut Putri Ridha, Ainul Rimal Mahdani Rina Maulina Riyan Arfansyah Samsidar Samsidar SOUFYAN, DARA ANGREKA Sovia Maharani TAMITHA INTASSAR HUSEN Wulandari Merisa