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All Journal Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Jurnal Aplikasi Akuntansi Jurnal Pendidikan dan Konseling Jurnal Bisnis Dan Kajian Strategi Manajemen Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ekonomika dan Bisnis Akuntansi'45 Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Perbankan (JUMPA) Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal Jurnal Abdimas Independen Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Ekonomi Terpadu
Linda Rahmazaniati
Universitas Teuku Umar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Kebijakan Dividen dan Manajemen Laba: Analisis Pendekatan Regresi Data Panel S, Maulidin; Rahmazaniati, Linda
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.8842

Abstract

This study aims to determine how dividend policy affects earnings management. Manufacturing companies that are listed on the Indonesia Stock Exchange are the focus of this study.The extended time of perception taken in this study was in the 2019-2021 period or 3 years of perception.Using secondary data, this study employs a quantitative approach.Purposive sampling was used to select the sample for this study, and 29 samples were taken from businesses that met the research criteria.Eviews 12 were used for panel data analysis with an alpha level of 5%.In manufacturing companies that are listed on the Indonesia Stock Exchange, it was discovered that dividend policy influences earnings management.
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.
Analysis of the Contribution of Hotel Tax and Restaurant Tax to the Regional Revenue of South Aceh Regency Hastuti, Felda; Maulina, Rina; Marlina, Lilis; Rahmazaniati, Linda
The Future of Education Journal Vol 3 No 4 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i4.178

Abstract

The aim of this research is to analyze how much hotel and restaurant taxes contribute to Original Regional Income in South Aceh Regency from 2016-2023. The data used in this research are primary data and secondary data obtained from BPKD South Aceh Regency from 2016-2023. This research was carried out using a qualitative descriptive method which was carried out to determine the independent variables on only one or more variables without making comparisons with other variables. The population used in this research is regional tax revenue data and the samples used are hotel taxes and restaurant taxes from 2016-2023. The data analysis used in this research is to compile an analysis table of the contribution of hotel and restaurant tax realization to PAD. The results of the research show that hotel taxes do not contribute to the original regional income of South Aceh Regency, while restaurant taxes contribute less to the original regional income of South Aceh Regency.
The Effect of Company Size, Leverage, and Profitability on Company Value in the Plantation Sector Listed on the Indonesia Stock Exchange for the Period 2021-2023 Susilawati, Susilawati; Rahmazaniati, Linda; Hastuti, Cut Sri Firman; Amri, Abrar; Sartika, Dewi
The Future of Education Journal Vol 3 No 5 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i5.345

Abstract

Companies operating in the plantation sector, as one of the strategic sectors in Indonesia's economy, are required to maximize company value. Company value can be influenced by company size, leverage, and profitability. This study aims to examine the effect of each independent variable on the dependent variable. The research methodology used in this study is quantitative. The population in this study consists of 24 companies in the agriculture sector. The sample selection used purposive sampling, resulting in 10 companies. The data analysis method employed is multiple linear regression, including classical assumption tests, regression tests, and hypothesis testing. The results show that company size has a partial effect on company value with a t-value of (4.652 > 2.055). The results also indicate that leverage has a partial effect on company value with a t-value of (4.642 > 2.055). Similarly, profitability has a partial effect on company value with a t-value of (2.527 > 2.055). Simultaneously, company size, leverage, and profitability have a positive and significant effect on company value with a p-value of 0.000 < 0.05. Additionally, based on the coefficient of determination test, the variables of company size, leverage, and profitability are able to explain 75.6% of the variation in company value, while 24.4% is influenced by other variables not included in this study.
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
EFEK RISIKO BENCANA DAN TEKANAN FISKAL: BAGAIMANA IMPLIKASINYA TERHADAP KUALITAS LINGKUNGAN HIDUP Lilis Marlina; Linda Rahmazaniati; Rina Maulina
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.344

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi dan menguji hubungan antara tekanan anggaran dan risiko bencana, serta untuk menguji pengaruhnya terhadap kualitas lingkungan. Dalam penelitian ini, metode kuantitatif digunakan untuk mencapai tujuan penelitian. Populasi penelitian ini adalah seluruh pemerintah kabupaten dan kota di Provinsi Aceh. Dengan menggunakan teknik sampling jenuh dan data sekunder ditetapkan sampel penelitian. Laporan bencana dari Badan Penanggulangan Bencana Aceh dan laporan keuangan dari pemerintah daerah menjadi dasar metode dokumentasi data ini. Setelah pengumpulan data, SmartPls 3 digunakan untuk menganalisis data menggunakan PLS Structural Equation Modeling (SEM). Berdasarkan temuan analisis SEM PLS, risiko bencana berdampak signifikan terhadap kualitas lingkungan. Namun tekanan fiskal tidak banyak berpengaruh terhadap keadaan lingkungan. Demikian pula, tidak ada hubungan yang jelas antara risiko bencana dan tekanan fiskal. Temuan uji mediasi menunjukkan bahwa tekanan fiskal tidak dapat memoderasi hubungan antara kualitas lingkungan dan kemungkinan terjadinya bencana. Dengan memasukkan teknik pengurangan risiko bencana ke dalam keuangan daerah dengan tujuan menjaga stabilitas keuangan daerah, maka kontribusi penelitian ini diyakini akan membantu semua pihak yang berkepentingan dalam meningkatkan kualitas lingkungan hidup.
PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD HEXAGON PADA PERUSAHAAN YANG TERINDEKS IDXBUMN20 Maulida Maulida; Linda Rahmazaniati; Sari Maulida Vonna; Said Mahdani; Fatmayanti Fatmayanti
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.432

Abstract

This research has a problem with financial statement fraud with the smallest percentage of cases but has the greatest impact on state losses among other frauds. This study aims to detect financial statement fraud using fraud hexagon in IDXBUMN20 indexed companies. There are six dimensions in the fraud hexagon consisting of stimulus, ability (Capability), conspiracy (Collusion), opportunity (Opportunity), rationalisation, and (arrogance). This study measures financial statement fraud using the Beneish M-Score. The population of this study were 20 BUMN companies indexed on IDXBUMN20. To select the sample, purposive sampling method was used for 15 state-owned companies for 3 years of observation with 45 observations. Logistic regression model as an analysis technique. Data processing with SPSS 26 which obtained results showing that financial stability proxy stimulus, auditor turnover proxy opportunity and ineffective supervision proxy rationalization affect financial statement fraud. While the change of directors proxy capability, the number of independent commissioners who hold concurrent positions proxy collusion, and the number of CEO photos in the annual report proxy arrogance have no effect on financial statement fraud.
Analisis Biaya Produksi dalam Menentukan Harga Jual Pada UMKM di Aceh Barat Julita Julita; Linda Rahmazaniati
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 3, No 2 (2023): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v3i2.7657

Abstract

This study aims to analyze how the calculation of the production cost of tempeh chips and determine the selling price of tempeh chips at the Home Industry of Chips and Snack Mrs. Ana in West Aceh Regency.  The research method used is descriptive quantitative method, namely the research method by collecting data that is in accordance with the actual situation and then the data is compiled, processed and analyzed. The data sources of this research are primary and secondary data. Data were collected through library research and field research such as observation, interviews and documentation. The results of the study illustrate that the home industry of Mrs. Ana’s tempeh chips has calculated production costs. However, the calculations carried out are still not precise, because they still  use calculations with very simple methods, where the calculations carried out by Mrs. Ana’s home industry have not calculated in detail the costs incurred during the production process such as fixed BOP (machine maintenance costs and maintenance costs and equipment depreciation cost) and variable BOP (the cost of using gasoline or transportation cost), so that that the cost incurred are calculated  to be less for the production process, and create a higher selling price charged  to consumers, and in determining the selling price of the product, it appears  that there are still the same as business actors in general who only set the selling price according to the market.
Pengaruh Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Aceh Barat Riana Desi; Linda Rahmazaniati
Jurnal Ekonomika dan Bisnis Vol. 9 No. 2 (2022): Volume 9 Nomor 2 November 2022
Publisher : Jurnal Ekonomika dan Bisnis

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Retribusi Daerah terhadap Pendapatan Asli Daerah di Kabupaten Aceh Barat. Dengan pendekatan kuantitatif, dan populasi yang digunakan adalahlaporan realisasi penerimaan pendapatan daerah periode Januari 2019 sampai dengan Desember 2021. Metodelogi penelitian ini menggunakan mekanisme analisis regresi linier sederhana dengan menggunakan data sekunder. Hasil pengujian menggunakan SPSS 25 memperoleh bahwa Retribusi Daerah berpengaruh signifikan pada Pendapatan Asli Daerah Kabupaten Aceh Barat. Dinyatakan dengan koefisien regresi adalah 0,667, dan hasil signifikan 0,000 < 0,05. 
Pengaruh Pengelolaan Barang Milik Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Aceh Barat Putri Usiyani; Linda Rahmazaniati
Jurnal Ekonomika dan Bisnis Vol. 9 No. 2 (2022): Volume 9 Nomor 2 November 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/g00m1059

Abstract

Dalam menganalisis kualitas laporan padakeuangan terhadap pengaruh pengelolaan Barang Milik Daerah Pemerintah Kabupaten Aceh Barat. Metode pengambilan sampel menggunakan dataprimer, sampel yang di ambil berjumlah 35 responden, dengan menggunakan analisis penelitian kuantitatif. Dari hasil pengujian menggunakan software SPSS 25 yaitu menggunakan uji analisis regresi linier sederhana. Hasil penelitian menunjukkan pengelolaan Barang Milik Daerah berpengaruh signifikan terhadap laporan keuangan, dan variabel pengelolaan Barang Milik Daerah berpengaruh terhadap variabel kualitas laporan keuangan. Artinya Pengelolaan barang milik daerah berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Aceh
Co-Authors Abrar Amri Apriani Apriani Azmir Gani Cut Sri Firman Hastuti Cut Sri Firman Hastuti DEWI SARTIKA Fatmayanti Fatmayanti Fira Safira Fitrian Rizky Fitrian Rizky Hastuti, Felda Ika Rahmadani Intassar Husen, Tamitha Julita Julita Lili Affrida Lilis Marlina Lusi Karmila MARLINA, LILIS Maulida Maulida Maulidasari, Cut Devi Maulina Rina Maulina, Rina Novi Yanda Putri Usiyani Riana Desi Ridha, Ainul Rimal Mahdani Rina Maulina Riyan Arfansyah S, Maulidin Said Mahdani Samsidar Samsidar Sari Maulida Vonna Siti Rahma Putri SOUFYAN, DARA ANGREKA Susilawati, Susilawati TAMITHA INTASSAR HUSEN Wulandari Merisa